## 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** 

1 



## 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 

2 



## 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) 

3 



## 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 

4 



## St John The Divine Rastrick 

## Receipts and payments account 

## for the year ended 31 December 2025 

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



5 



## St John The Divine Rastrick 

## Statement of assets and liabilities 

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



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

Rev Michelle Petch     (Trustee) 

6 



## 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. 

7 



## St John The Divine Rastrick 

## Notes to the accounts continued 

## for the year ended 31 December 2025 

|**2 Grants and donations**<br>Bishops Development Fund<br>Benefact Trust<br>Community Foundation for Calderdale (CFFC)<br>Community Foundation for Calderdale (CFFC)<br>Calderdale - Neighbourhood Ward Forum<br>LDBF - church Buildings<br>Awards For All<br>**3 Restricted funds**<br>Balance b/f<br>£<br>Missions & Charities Fund<br>229<br>Church Fabric<br>1,110<br>1,339|2025<br>Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Incoming<br>£<br>1,362<br>32,750<br>34,112|2025<br>Restricted<br>funds<br>£<br>5,000<br>1,750<br>3,000<br>-<br>-<br>3,000<br>20,000<br>32,750<br>Outgoing<br>£<br>1,591<br>24,204<br>25,795|2025<br>Total<br>funds<br>£<br>5,000<br>1,750<br>3,000<br>-<br>-<br>3,000<br>20,000<br>32,750<br>Transfers<br>£<br>-<br>-|2024<br>Total<br>funds<br>£<br>3,200<br>-<br>1,500<br>23,292<br>500<br>-<br>-<br>28,492<br>Balance c/f<br>£<br>-<br>9,656<br>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**<br>Missions & Charities Fund|Balance b/f<br>£<br>5,344<br>5,344|Incoming<br>£<br>-<br>-|Outgoing<br>£<br>5,144<br>5,144|Transfers<br>£<br>4,280<br>4,280|Balance c/f<br>£<br>4,480<br>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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