2025-12-31-accounts

St John The Divine Rastrick

Annual Report and Financial Statements for the year ended 31 December 2025

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St John The Divine Rastrick

Annual Report and Financial Statements for the year ended 31 December 2025

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Receipts and payments account	5
Statement of assets and liabilities	6
Notes to the accounts	7 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

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St John The Divine Rastrick

Trustees' report for the year ended 31 December 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Rev Michelle Petch Vicar and Chair of PCC Alan Hoggard Ex Officio Hilary Cartwright Churchwarden Appointed May-25 David Marshall Churchwarden Appointed May-25

Members

Cherry Fancourt (Deanery Synod) Treasurer Jennifer Guy John Hearson Pat Lee Janine Morrisroe Soo Sykes Julia Tum (Deanery Synod) Deanery Synod Christine Whitaker (Deanery Synod) Secretary Cath Palmer Appointed May-25 1209292

Charity number

Registered and principal address

Registered and principal address Bankers St Johns Street Virgin Money Rastrick 12 Bradford Road HD6 1HN Cleckheaton BD19 3RJ

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is an unregistered charity and is governed by the Church Representation Rules 2020.

Method of recruitment and appointment of trustees

The trustees of the charity are the PCC (Parochial Church Council) members, who are elected for three years at the Annual Parochial Church meeting. Up to three members elected as deanery synod representatives are also ex-officio members of the PCC

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St John The Divine Rastrick

Trustees' report (continued) for the year ended 31 December 2025

Objectives and Activities

The charity's objects

The Parochial Church Council (PCC) of St John The Divine, Rastrick, has the responsibility of working with the vicar to promote the gospel and mission of the Church, pastoral, evangelistic, social and ecumenical. Our mission is to grow in spiritual commitment and in service to our local community.

The charity's main activities

To promote the whole mission of the Church in Rastrick, pastoral, evangelistic, social and ecumenical.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of religion.

Achievements and performance

The church continues to provide regular Christian worship on a Sunday for an average of 48 people. Joint services are held with St Matthews Rastrick the second church in the Rastrick Benefice.

The congregation benefits from a wide variety of groups that people can participate in. A monthly community Lunch attracts people from across the community. A team of people regularly visit the care homes in the benefice, and a second team goes into the schools performing ‘open the book’ plays.

The community hall is increasingly well-used by a wide variety of organisations and the church is regularly used for concerts.

Financial review

The net receipts for the year were £20,492, this included net receipts of £12,175 on unrestricted funds and net receipts of £8,317 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £60,537.

The charity does not have a reserves policy.

Approved by the board of trustees on 25/3/2026

Rev Michelle Petch (Trustee)

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St John The Divine Rastrick

Independent examiner's report to the trustees of St John The Divine Rastrick

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025, which are set out on pages 5 to 9.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Bostrom FCIE

7/4/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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St John The Divine Rastrick

Receipts and payments account

for the year ended 31 December 2025

Notes 2025 Unrestricted funds £ Receipts Church Giving 42,802 HMRC Gift Aid 11,052 Other Church Income 12,484 Hall Hire 22,745 Special Appeals(M&C) - Grants (2) - Organ Refurb - Total receipts 89,083 Payments Parish Share 34,537 Clergy/Admin expenses 3,201 Utilities 6,922 Insurance 7,313 Church Maintenance 566 Cleaning 8,543 Organist 1,746 Other church expenses 4,232 Sundries - Mission & Charities 5,144 Church Fabric - Hall Maintainance 3,468 Precincts & Gardens 1,236 Organ Refurbishment - Total payments 76,908 Net receipts / (payments) 12,175 Fund balances brought forward 48,362 Fund balances carried forward (3) 60,537	2025 Restricted funds £ - - - - 1,362 32,750 - 34,112 - - - - - - - - - 1,591 24,204 - - - 25,795 8,317 1,339 9,656	2025 Total funds £ 42,802 11,052 12,484 22,745 1,362 32,750 - 123,195 34,537 3,201 6,922 7,313 566 8,543 1,746 4,232 - 6,735 24,204 3,468 1,236 - 102,703 20,492 49,701 70,193	2024 Total funds £ 43,999 12,914 13,781 22,266 1,625 28,492 500 123,577 34,416 2,916 9,229 7,361 2,866 10,053 1,225 5,847 1,359 5,216 - 28,616 2,679 32,831 144,614 (21,037) 70,738 49,701

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St John The Divine Rastrick

Statement of assets and liabilities

as at 31 December 2025 2025 Unrestricted £ Cash funds Cash at bank 60,537 Cash in hand - Total cash funds 60,537 Debtors and prepayments Debtors Accrued income Liabilities Creditors Accruals	2025 Restricted £ 9,656 - 9,656	2025 Total £ 70,193 - 70,193 2025 £ 903 - 903 2025 £ 1,632 567 2,199	2024 Total £ 49,702 - 49,702 2024 £ 1,556 287 1,843 2024 £ 1,148 567 1,715

The financial statements were approved by the board of trustees on 25/3/2026

Rev Michelle Petch (Trustee)

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St John The Divine Rastrick

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

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St John The Divine Rastrick

Notes to the accounts continued

for the year ended 31 December 2025

2 Grants and donations Bishops Development Fund Benefact Trust Community Foundation for Calderdale (CFFC) Community Foundation for Calderdale (CFFC) Calderdale - Neighbourhood Ward Forum LDBF - church Buildings Awards For All 3 Restricted funds Balance b/f £ Missions & Charities Fund 229 Church Fabric 1,110 1,339	2025 Unrestricted funds £ - - - - - - - - Incoming £ 1,362 32,750 34,112	2025 Restricted funds £ 5,000 1,750 3,000 - - 3,000 20,000 32,750 Outgoing £ 1,591 24,204 25,795	2025 Total funds £ 5,000 1,750 3,000 - - 3,000 20,000 32,750 Transfers £ - -	2024 Total funds £ 3,200 - 1,500 23,292 500 - - 28,492 Balance c/f £ - 9,656 9,656

Fund name

Missions & Charities Fund Hall Fabric Fund Organ Repair Fund

Purpose of restriction

Holds funds given by the congregation for specific charitable appeals Balance of funds from appeals plus grants in 2024 now spent Funds given and spent towards organ refurbishment now conpleted

Designated funds Missions & Charities Fund	Balance b/f £ 5,344 5,344	Incoming £ - -	Outgoing £ 5,144 5,144	Transfers £ 4,280 4,280	Balance c/f £ 4,480 4,480

Fund name

Missions & Charities Fund

Reason for designation

PCC Transfer 10% of voluntary church giving to this fund annually

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St John The Divine Rastrick

Notes to the accounts continued

for the year ended 31 December 2025

4 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

**5 **	Funds held as agent	Balance b/f	Incoming	Outgoing	Outgoing	Balance c/f
		£	£		£	£
	Rucksack Club	669	102	-		771
	Wednesday Nighters	272	-	-		272
		941	102	-		1,043
	Fund name	Additional information
	Rucksack Club	Funds held for a group of church members and others that			enjoy walking
	Wednesday Nighters	Funds are held for a group of ladies that meet on a Wednesday

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