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2025-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF

BUCKSHAW VILLAGE CHURCH

The Parochial Church Council of the Ecclesiastical Parish of Buckshaw Village. Blackburn Diocese. Charity Registration No. 121400

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 31 DECEMBER 2025

Page 1 of 24

Administrative Information

Excepted Charity Name: The Parochial Church Council of Buckshaw Village Church

Incumbent: Rev Ian Sarginson

Correspondence Address: Buckshaw Village Church PCC,

1 Bridgewater Drive, Buckshaw Village, Chorley PR7 7EU.

Bankers: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA

10 St Bride Street London EC4A 4AD

Independent Examiner: Bronwen Roby, 41 Wilderswood Close, Whittle-le-Woods, Chorley, LANCS, PR6 7SH

Page 2 of 24

Priest in Charge Summary

2025 was another year not without its challenges but it was a year of enormous blessing.

In February of 2025 we were rocked by the passing of our sister Judith Anazodo. Judith was a massive presence in the life of BVC and although we know that she is out of pain and with Jesus, the whole church community was shaken by the loss.

In March we had the second BVC weekend away, and this time we went to Quinta in in Wheston Rhyn and a great weekend was had by all who went.

Also, in March it was announced that Curate Stuart would be moving to another parish to finish his curacy in another context.

Stuart played a large role in the ministry of the church, in particular through his leading a Growth Group, ‘Walk and Talk’ and Buckshaw Retirement village.

On Sunday mornings we had sermon series on ‘Loving one another’, ‘One hit wonders’ His-Story, Our story’ and many others.

The key part of 2025 for me as the Vicar at BVC was how as a team of leaders took time to ask God to reveal his vision for the church with us. Through the course of the year God spoke more clearly to me and to the team about us being a church for the community and the sense of call for our identity to be rooted in mission. We started to develop Vision and Mission statements as well as a set of cultures that we want to nurture. The aim was to present these on Sundays in early 2026.

Ian Sarginson (Priest in Charge)

Ministry Update

Regular Ministries

We have various ministry groups running throughout the week, from Connect on Sunday Mornings, Messy Church, Youth groups, Growth Groups, ToTs, Walk and Talk, Prayer at Costa and Soul Children Choir, each of which aims to bring people together and to proclaim Jesus.

It is great to see how many people engage with BVC across any given week. We saw increased momentum in many areas across 2025 as we started talking about the vision that we feel the church is being called to in 2026. The ministries that are established are a great starting point for the mission of making Jesus known on Buckshaw.

Page 3 of 24

Events

Events play a key part of the life and ministry of BVC. We see the events that we run as an opportunity to bring the church family together as well as inviting new people to connect with the church. We have quizzes, Disco’s, Ceildhs, Hoe Downs and so much more. This year in October we had our first ever ‘Light Party’ on the 31[st] of October as an alternative to the Halloween themed events that many places run. It was all about celebrating how Jesus is the light of the world and how light overcomes darkness. It was a wonderful event with new families attending.

We also had our 2[nd] ever BVC weekend away in February. Over 60 of us went to Quinta in Oswestry. It was a great time of fun together as family where we connected with God and one another.

Christmas 2025

It was another fantastic Christmas at BVC with a variety of services and events that brought many people into contact with the church and indeed the Gospel across December.

Growth Groups

We have variety of small groups meeting in people’s homes across the area at different times. The Growth Groups are in a sense the lifeblood of the church. They are ways for people to meet in smaller groups, build deeper relationships and to get to know God in a deeper way. WIth that in mind we will seek to change the name to ‘Deeper Groups in 2026’ when at the same time we will seek to create some new groups and also give people the opportunity to reselect the group that they want to be part of.

A massive thanks to the Growth Group leaders that take on such a responsibility. They do a fantastic job and are hugely valued.

Mission support

We continue to partner with the youth homelessness charity ‘SLEAP’. This involves championing them, praying for them, fundraising for them and donating to them each year.

We continue to look for a European project or organisation to partner with.

Thanks to Derek and Nerina for overseeing our missional partnerships.

Page 4 of 24

Operations and Administration at BVC

Systems

We use Church Suite and Microsoft 365 for the management of all data at BVC with some chats still on WhatsApp to allow the wider church family to be involved. This has continued to work well. We have worked to expand our use of features on Church Suite but there are still more to utilise as Church Suite are continually improving and expanding their offering. With the Parish Dashboard we haven’t yet integrated Safeguarding onto Church Suite as the Dashboard works well to allow sufficient tracking and monitoring of training and DBS requirements.

We have still got plans to introduce a newcomers flow that can support the work of our welcome team and to fully integrate the Safeguarding information with Church Suite to enable ministry leads to be fully informed regarding who has what training and DBS clearance.

Processes

We have continued to use overview documents and now have a streamlined version that provides all the information required for all involved in a Sunday morning. We now have role descriptors on the Parish Dashboard for all roles within the church which has allowed for efficient management of Safeguarding Training and DBS requirements. We have a Welcome Table which is staffed on Sundays and has worked well and we have a new lead for the Welcome Team who has taken on more responsibility throughout 2025 and is creating the team into a ministry, including using the series overview document to be able to tailor the welcome on a Sunday morning to fit the theme of the teaching which has been wonderful. Our Vision Team have created a new Mission, Vision and Values document after much discussion and prayer which will be ready to roll out at the beginning of 2025. This is exciting as it feels very drive by God’s plan for our church in this village. The Pastoral Team has grown over 2025 and plans are in place for a revised policy including an appendices that covers procedure.

We will introduce the church to the new Mission and Vision in January 2025 by exploring the Values that underpin it through a Sunday morning teaching series and related social media content. We will finalise and implement a new Pastoral policy and procedures to work towards a more efficient provision of pastoral care.

Communications

Our social media presence has become more focussed on reaching the unchurched members of our community and has been linked to the Sunday teaching series to work towards making church as accessible as possible to everyone. It has been received well with some people coming to church as a result of what we share on our social media platforms. Our Instagram presence is still less than Facebook but is slowly growing. The Podcast continues to be used and has also reached people who have then come along on a Sunday morning after hearing a message on Spotify.

Page 5 of 24

Our approach to Instagram needs adapting as it is a very different platform from Facebook so it would be good to find a member of the church family with skills and passion in this area to help us continue to grow our use of this platform. There are plans to update the website in line with the new Mission, Vision and Values but this will take considerable time and so needs to be planned well so as to cause as little disruption as possible.

Operations

A lot of what I have done from an operations point of view this year has been influenced by the development of the new Mission, Vision and Values. The thoughts and prayers behind the creation of the document have driven many of the decisions and plans we have made as a staff team. This has been exciting as we have seen very clearly how God wants us to adapt how we work to reach the people of our village.

I have made a conscious effort to network with the wider Church of England and Christian community across the UK this year and have been able to draw on their expertise and support in my role at BVC.

I continue to be encouraged by the growing passion for prayer at BVC and am excited that we now have a weekly prayer meeting as well as monthly prayer breakfasts and that conversations around prayer are gradually becoming more prevalent within the church family.

This coming year will be a year for sharing and embedding our new Mission, Vision and Values and so the document that has been created will be the reference we use with all planning and decision making in order to create the kind of culture within the church we feel God is calling us to. I will continue to draw on the expertise and support of the networks I have engaged with as I have seen great merit in these and will hopefully learn new things in the coming year to benefit us as a church.

Operations and Administration can become simply practical tasks and logistics but my prayer for this coming year is that even within the more practical side of my role I can embrace a courageously creative approach and encourage others who work alongside me to do the same. This will enable us to make room for God to be powerfully at work and not limit what He can achieve through us as we seek to demonstrate the love of Jesus to Buckshaw Village and see our community continually transformed by the gospel of Jesus. I don’t know what this will look like but I look forward to seeing what god can do through BVC.

Becci Blayney (Operations Administrator)

Page 6 of 24

Children and Young People at BVC

Highlights:

Each Sunday morning, we pray that we may “Connect with God and with each other”. This past year has seen that happening not just on Sunday morning but across many of the ministries that involve children and youth people. I am very grateful to the people who give their time and energy to enable all these different ministries to take place.

1. Youth on Sunday Evenings

In October we launched our new 3-part youth format. Earlier youth, then Youth Alpha, followed by Later youth. We have been thrilled by how many young people came from both groups to Youth Alpha – and we have continued this group as a youth “deeper group”. It has also been exciting to see the young people who come on a Sunday morning take a more active role in the morning services.

2. Messy Church

Messy Church is no longer just a monthly activity; it is becoming its own congregation. We’ve adjusted our format to allow for longer periods of collective worship, which has been embraced by the families who attend. Seeing the same faces month after month is starting to build a genuine sense of community.

3. Sunday Mornings

The shift to our “Connect” format has been a gamechanger for intergenerational ministry. This means that the youngest members of our church family along with their parents/carers have a space to be part of worship an age-appropriate way. All this without losing space for the older members to engage in developing their faith journey. It has been great to plan more as a team which has brought some fresh ideas and perspectives.

  1. ToTs: It has been wonderful to have more people from BVC join the ToTs team. This has led to richer interactions and better support for local parents.

  2. Soul Children: Whilst across the year we have seen a decline in numbers at Soul Children there has been no decline in the level of enthusiasm and energy. From opening the Buckshaw Festival to singing at the Diocese Year 6 Leavers services, Soul Children is there reaching out to our community.

  3. Events: We have been involved in many events including Buckshaw Festival, Christmas and Easter community events, Soul Children festival, Games nights, Messy Tuesdays over the summer holidays. All these have helped raise the profile of BVC and declare that this community matters and that all are welcome.

Page 7 of 24

Looking forward to 2026

Youth: We want to continue developing our "Deeper" group, encouraging our young people to be bold enough to ask questions, consider what God has to say into their lives as well invite their friends to come and join us.

Faith Conversations: In Messy Church and Tots, we are looking for ways to move beyond the "craft table" and engage parents and carers in meaningful faith conversations.

Being Creative: We want to continue to be creative about how to reach out to those in our church and in our wider community with the good news. We need to be willing to adapt and change the ministries we already have and be brave in starting new ministries.

Meaningful Relationships: We need to be careful that our busy programme of ministries is not at the expense of developing meaningful relationships. The key to this is the number of people who are willing to come and join a team, start a conversation, and make an impact for Jesus

Sustainable Funding: None of these ministries would be possible without the financial support people give at BVC. We will continue to endeavour to not make people’s financial situation a barrier, whilst encouraging people to give what they can to make these groups financially sustainable. For example, in April we are having a Spring Choir event, funded by Scripture Union, with the aim of reaching out with the gospel to more young people, as well as increase membership and so finance for the choir.

To Close:

Our prayer for the coming year is that we would be courageously creative. Courageous enough to invest our time and resources into our children and young people in creative and exciting ways so that we are all encouraged not simply to attend but to truly connect to God and to one another.

Rachel Harris (Children and Youth Coordinator)

Page 8 of 24

Pastoral Care at BVC

Pastoral care is an important part of any effective church and at BVC it is important to us to care for God’s people. We made some subtle changes with how we do this to create a more natural and organic pathway to supporting those that need support at certain times.

We looked at how we as leaders and I as the Vicar become aware of those that are going through challenges within the church family. We looked at the key role that Growth groups and the leaders play in our pastoral response and clarified those lines of communication.

There is now a team of 6 Pastoral care co-ordinators that determine the formal response of the church.

After making these changes, things seemed to work in a clearer way.

Ian Sarginson (Priest in Charge)

Page 9 of 24

Safeguarding Report

Firstly, as Parish Safeguarding Officer, I wish to extend my considerable gratitude to all the volunteers who have given up their time to complete safeguarding training as requested. My thanks also go to Rachel Harris and Becci Blayney for their work in ensuring that all volunteers have appropriate DBS clearance and are reminded to undertake the necessary safeguarding training. I am confident that our safeguarding systems ensure that new and existing volunteers are appropriately vetted, supervised and trained before working with children, young people or vulnerable adults.

Action Plan

We use the Parish Dashboard system provided via the diocese to track our compliance with best safeguarding practice. The PCC has been responsive to actions and matters requiring their decision so the Dashboard is almost entirely complete. Reports are presented to each PCC meeting.

Training

I am confident that safeguarding training is in hand – many thanks, once again to those who spend time completing this.

Safeguarding concerns

9 safeguarding concerns or queries have been raised in the past 12 months. All have now been closed.

Assistant Safeguarding Officer

Many thanks to Morna Watts who is the new Assistant Safeguarding Officer.

Safeguarding is an area where complacency must be avoided, but I believe that we are working towards “safety by design” so that our processes and activities are kept under review and continuously improved so that safeguarding issues can be swiftly identified and addressed. I know, from experience, that the congregation are ready and willing to raise concerns and to ask questions and for that I am very grateful.

I can confirm that, in my view, the PCC has complied with the duty to have due regard to the House of Bishops’ Safeguarding Policy and Practice Guidance.

James Harris (Parish Safeguarding Officer)

Page 10 of 24

Our Structure, Governance and Management

Buckshaw Village Church was originally a church plant, established to reach the new and growing residential estate of Buckshaw Village. The church was set up in August 2010 with the support of Methodist and Anglican churches in Leyland, Chorley, Euxton and Whittle-le-Woods and with St Andrew’s Leyland as the ‘lead church’.

In September 2017 Buckshaw Village Church became a Conventional District within the Anglican Diocese of Blackburn, allowing it to begin the process of moving towards becoming a separate Parish and a separate Charity in due course.

On May 13th 2018 we held our first Annual General Meeting and elected our first Parochial Church Council.

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council (Powers) Measure 1956 as amended and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). The PCC is not yet a registered charity.

The PCC has no subsidiary companies or organisations.

The method of appointment of PCC members is set out in the Church Representation Rules. New PCC members receive appropriate training in order that they understand their responsibilities and are able to carry out their role successfully.

The Parochial Church Council consists of ex-officio and elected members. The elected members hold post for three years and are elected at the Annual Church General Meeting held in April of each year.

Charitable Status : The Parochial Church Council of the Ecclesiastical Parish of Buckshaw Village. Blackburn Diocese. Charity Registration No. 121400

Our normal place of worship is Buckshaw Village Community Centre, Unity Place, Chorley PR7 7HZ which is rented via the landlords RMG. Buckshaw Village Church does not own any property. We meet here for worship at:

Page 11 of 24

Our PCC (Standing Committee denoted by *)

The Standing Committee of the PCC is the only committee required by law. It liaises between PCC meetings and has power to transact business of the PCC between its meetings.

ings.
Morna Watts* Churchwarden
Derek Harborne* Churchwarden
Andrew Crowe* PCC Treasurer
Becci Blayney* PCC Vice-Chair/Secretary
Abigail Saunders* Deanery Synod Representative
Rachel Lewis PCC Member
Esther Watts PCC Member
Sue Percival PCC Member
Alison Bubeer PCC Member
Nina Smith PCC Member
Marius van Staden PCC Member
James Harris Parish Safeguarding Officer-not
member of PCC but with reporting lines
toDiocese andPCC as appropriate
Chris Watts Data protection officer– not member of
PCC but with reporting lines to the PCC
as appropriate
Josh Blayney Health and Safety Office-not member
of PCC but with reporting lines to the
PCC as appropriate

Page 12 of 24

BVC ‘employed’ a number of staff, either directly or indirectly, during 2025:

Rev Ian Sarginson – Priest in Charge[Paid a stipend by the Diocese of ] Blackburn Rachel Harris – Youth and Children’s Employed by BVC Worker Becci Blayney – Operations Employed by BVC Administrator

Page 13 of 24

Our Risk Policy

The principal risks faced by the charity are:

Risk Policy
rincipal risks faced by the charity are:
Risk Mitigation
Financial - unforeseen costs or
downturn in regular giving
Managed through the setting of an
annual budget for each main activity
of church life and through regular
reporting of income and expenditure
to PCC.
Reputational - adverse publicity Managed through regular review of
all church activities by the
management team/ PCC / Standing
Committee.
Safeguarding of young people and
vulnerable adults - accusations of
inappropriate behaviours
The PCC has adopted safeguarding
policies set up by the Diocese of
Blackburn and has appointed two
Parish Safeguarding Officers plus a
Deputy Safeguarding Officer who, in
addition to being consulted on
matters of concern also present an
annual report to PCC.
Loss of use of Buckshaw Village
Community Centre
Ongoing dialogue with centre
managers RMG. Back up plan to use
Trinity School Hall.
Health and safety - fires, slips, trips
and falls, food hygiene, lone working,
online safety
Formal risk assessments are carried
out in relation to church activities and
signed off by the PCC / Standing
Committee in accordance with
guidance provided by our insurers
Ecclesiastical.

The PCC has approved a number of policies, including those in relation to safeguarding, and these can be found on the church’s website.

Page 14 of 24

Our Objectives

The Parochial Church Council (PCC) manages the affairs of the Church of England Conventional District of Buckshaw Village Church and is responsible for cooperating with the incumbent, Ian Sarginson.

These responsibilities include managing the financial affairs of the church and vicarage, and ensuring payment of employees. It also works to promote in the Conventional District the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

When planning our activities for the year, the incumbent and the PCC have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

Buckshaw Village Church has a distinct identity based in the centre of the growing village of Buckshaw. This gives opportunities and responsibilities to reach out to the increasing population, retirement village and local businesses, as well as forging relationships with local schools and other churches in the region.

The BVC Vision (which was refreshed in 2022) is encapsulated by the tagline: Follow Jesus, Love Others, Serve the World.

Everything we do at BVC is underpinned by Jesus’ call to ‘…go and make disciples…’

This Vision has been refreshed once more in 2025 and a new Mission, Vision and Values will be launched in January 2026 which is very exciting for us as a church, but at the core of all we do is still the desire to see our village continually transformed by the gospel of Jesus as we strive to make disciples as Jesus called us to.

In order to enable the PCC to achieve its objectives, the Conventional District holds services of worship each week and carries out Christian teaching to all age groups in a variety of settings and formats. We have duties in performing marriages and Baptisms for the Conventional District as a whole, including non-regular attendees of services. The church has a broad ministry to young people and a pastoral ministry to all within the Conventional District.

Volunteers play a significant role in the charitable activities of the PCC, undertaking a wide variety of responsibilities.

The PCC makes one-off donations to missionary and charity organisations.

Page 15 of 24

Financial Review

Income:

The principal income source of the church is donations from those members of the public who attend and participate regularly. Income is also received from fees for weddings.

Expenditure:

The main expenditure of the church is on parish share contributions to the diocese, staff employment costs, community centre rent and church general running costs in support of the objectives and activities set out above.

Reserves:

It is PCC policy to maintain a free reserves balance equivalent to three months average monthly costs for all staff, general expenditure and emergency situations equivalent to (parish share excluded) £8000 to cover emergency situations.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Trustees

Page 16 of 24

Name of person/persons signing: Ian Sarginson

Signature/s: Ian Sarginson

Role/Title: Chairman

Date: 19/3/2026

Page 17 of 24

Financial Statements

Accounts – Receipts & Payments basis in line with ACAT / Charities commission guidance for churches with under £250,000 per annum income.

Charities Commission

Buckshaw Village Church received Charities Commission Registration in October 2024. Charity Registration No. 1210400.

Buckshaw Village Church

Accounting Statement Year Ending 31st December 2025

2025
Unrestricted
Receipts
Donations and
Legacies
92,950
Charitable Activities
Total Receipts
92,950
Payments
Parish Share
51,570
Charitable Giving
867
Salaries
24,566
Operating Expenses
19,904
Training
156
BVC Weekends Away
0
Total Payments
97,063
Net Receipts / Payments
-4,113
Funds at 31/12/24
65,203
0
Funds at 31/12/25
61,090
Statement of Assets and Liabilities at 31/12/25
Cash Funds
61,090
Other Assets
0
Liabilities
0
2025
Unrestricted
92,950
Restricted
4,062
Total
97,012
0
97,012
51,570
2,160
24,566
20,993
156
5,453
104,898
-7,886
70,780
0
62,894
62,894
0
0
2024
Unrestricted
102,209
Restricted
7,994
Total
110,203
0
92,950 4,062 102,209 7,994 110,203
51,570
867
24,566
19,904
156
0
0
1,293
0
1,089
0
5,453
44,500
0
23,575
15,063
0
0
0
539
0
9,729
0
1,322
44,500
539
23,575
24,791
0
1,322
97,063 7,835 83,137 11,589 94,726
-4,113
65,203
0
-3,773
5,577
0
19,072
46,131
0
-3,595
9,172
0
15,476
55,303
0
61,090 1,804 65,203 5,577 70,780
1,804 65,203 5,577 70,780
0 0 0 0 0
0 0 0 0 0

Page 18 of 24

Buckshaw Village Church

Income and Expenditure 1st January 2023 to 31st December 2025

Brought Forward from 2024
Cash in bank/cash held
INCOME
Planned Giving
Other Giving
Salary Adjustments
Gift Aid
Historical Gift Aid
Marriage/Funeral
Youth
Events & Weekends Away
Total Income
EXPENDITURE
Charitable Giving
Marriage/Funeral
Parish Share to Diocese
Parsonage House - running
costs and working expenses of
incumbent
Salaried Staff - Operations
Salaried Staff - Children's
Worker
Payroll Charges
Youth Activities
Community Centre Rent
General church running
expenses
Equipment
Marketing
Events
Licences/Music/IT/Insurance
Staff Retreat
BVC Weekends Away
Gifts
Training
Independent Examination
Bank Charges
Total Expenditure
2025
Unrestricted
65,203
Restricted
5,577
Total
70,780
70,780
62,774
8,227
0
11,884
0
0
7,692
6,435
167,792
1,773
48
51,570
4,148
10,918
13,649
264
3,666
7,121
1,038
242
174
1,698
2,034
480
5,453
387
156
0
79
104,898
2024
Unrestricted
46,131
Restricted
9,172
Total
55,303
65,203
62,774
6,516
0
11,884
0
0
7,692
4,084
5,577
0
1,711
0
0
0
0
0
2,351
46,131
66,987
9,072
0
13,949
0
204
9,451
2,544
9,172
0
0
0
0
0
0
3,500
4,494
55,303
66,987
9,072
0
13,949
0
204
12,951
7,038
158,153 9,639 148,340 17,166 165,505
867
48
51,570
4,148
10,918
13,649
264
3,087
7,121
1,038
132
174
1,298
2,034
480
0
0
156
0
79
906
0
0
0
0
0
0
579
0
0
110
0
400
0
0
5,453
387
0
0
0
0
0
44,500
3,979
10,478
13,097
288
131
4,285
1,871
326
0
1,168
2,925
0
0
0
0
0
90
539
0
0
0
0
0
0
4,114
5,505
0
109
0
0
0
0
1,322
0
0
0
0
539
0
44,500
3,979
10,478
13,097
288
4,245
9,790
1,871
435
0
1,168
2,925
0
1,322
0
0
0
90
97,063 7,835 83,137 11,589 94,726

Page 19 of 24

Balance Carried Forward at 31st December 2025

Income less expenditure 61,090
1,804
62,894
61,090
1,804
62,894
65,203
5,577
70,779
65,203
5,577
70,779

The charity has no recognized gains or losses other than the results for the year as set out above. All the activities of the charity are classified as continuing.

These financial statements were approved by the Parochial Church Council on

19/3/26. and were signed on its behalf by :-

Name of person/persons signing:

Rev Ian Sarginson

Signature/s: Ian Sarginson

Role/Title: Chairman

Page 20 of 24

Notes to the financial statements

Accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the church’s financial statements.

Basis of preparation

The financial statements have been prepared under the historical cost convention; in accordance with the applicable accounting standards; and under the Charities Statement of Recommended Practice (FRS102). The charity meets the definition of a public benefit entity under FRS102. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern as there are no significant current or longer term liabilities; and the entity has significant net assets and reserves.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted Funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided below. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.

Page 21 of 24

Income

Donations and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised when the donation is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is received.

Income from Investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. BVC currently have no income from investments.

Deferred Income

Any payments received in advance of revenue recognition are recorded as deferred income.

Expenditure

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when due.

Pensions

The PCC operates a defined contribution Nest pension scheme. Contributions are accounted for as they become payable in accordance with the rules of the scheme.

Fixed assets and depreciation

Fixtures, fittings and office equipment

Equipment used by the church is depreciated on a straight line basis over 5 years. Individual items of equipment with a purchase price of £1,500 or less are written off when the asset is acquired.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits include cash held on deposit at the bank.

Reserves Policy

Minimum £8000 to be held to cover average 3 months costs (excluding Parish Share instalments)

Parish Share

£51,570 paid towards the annual Diocese Parish Share request.

Page 22 of 24

Gift Aid

In the year we received £11,844 in Gift Aid. BVC is registered with the Parish Giving Scheme (PGS) so most gift aid is received monthly. Other Gift Aid on donations/planned giving outside of the PGS will be claimed annually.

Restricted Funds

Total £11,724. Comprising £563 equipment, £1,447 benevolence, £579 youth, £1112 grants, £6884 weekends away, £400 BVfest, £739 collections for individuals.

Page 23 of 24

Staff Costs

Staff Costs
The aggregate payroll costs were as follows: 2025 2024
£ £
Gross Wages and salaries 2,735 21,925
Employer's National Insurance costs 105 77
Pension costs 1,726 1,650
24,566 23,575

We continue to employ a Children's Worker and an Operations Administrator None of whom earned £60,000 p.a. or more.

The average weekly staff numbers for the year based on average head count were 2.

The total employee benefits to key management personnel were nil. Note that the stipend and benefits received by the Vicar are administered through the Diocese.

Page 24 of 24

Total 110,203 0 110,203 44,500 539 23,575 24,791 0 1,322 94,726 15,476 55,303 0 70,780 70,780 0 0
Buckshaw Village Church Accounting Statement Year Ending 31st December 2025 2025
2024
Unrestricted
Restricted
Total
Unrestricted
Restricted
Receipts Donations and Legacies
92,950
4,062
97,012
102,209
7,994
Charitable Activities
0
Total Receipts
92,950
4,062
97,012
102,209
7,994
Payments Parish Share
51,570
0
51,570
44,500
0
Charitable Giving
867
1,293
2,160
0
539
Salaries
24,566
0
24,566
23,575
0
Operating Expenses
19,904
1,089
20,993
15,063
9,729
Training
156
0
156
0
0
BVC Weekends Away
0
5,453
5,453
0
1,322
Total Payments
97,063
7,835
104,898
83,137
11,589
Net Receipts / Payments
-4,113
-3,773
-7,886
19,072
-3,595
Funds at 31/12/24
65,203
5,577
70,780
46,131
9,172
0
0
0
0
0
Funds at 31/12/25
61,090
1,804
62,894
65,203
5,577
Statement of Assets and Liabilities at 31/12/25 Cash Funds
61,090
1,804
62,894
65,203
5,577
Other Assets
0
0
0
0
0
Liabilities
0
0
0
0
0
Buckshaw Village Church Income and Expenditure 1st January 2023 to 31st December 2025
Total 55,303 55,303 66,987 9,072 0 13,949 0 204 12,951 7,038 165,505 539 0 44,500 3,979 10,478 13,097 288 4,245 9,790 1,871 435 0 1,168 2,925
2024 Unrestricted
Restricted
46,131
9,172
46,131
9,172
66,987
0
9,072
0
0
0
13,949
0
0
0
204
0
9,451
3,500
2,544
4,494
148,340
17,166
0
539
0
0
44,500
0
3,979
0
10,478
0
13,097
0
288
0
131
4,114
4,285
5,505
1,871
0
326
109
0
0
1,168
0
2,925
0
Total 70,780 70,780 62,774 8,227 0 11,884 0 0 7,692 6,435 167,792 1,773 48 51,570 4,148 10,918 13,649 264 3,666 7,121 1,038 242 174 1,698 2,034
2025 Unrestricted
Restricted
Brought Forward from 2024 Cash in bank/cash held
65,203
5,577
65,203
5,577
INCOME Planned Giving
62,774
0
Other Giving
6,516
1,711
Salary Adjustments
0
0
Gift Aid
11,884
0
Historical Gift Aid
0
0
Marriage/Funeral
0
0
Youth
7,692
0
Events & Weekends Away
4,084
2,351
Total Income
158,153
9,639
EXPENDITURE Charitable Giving
867
906
Marriage/Funeral
48
0
Parish Share to Diocese
51,570
0
Parsonage House - running costs and working expenses of incumbent
4,148
0
Salaried Staff - Operations
10,918
0
Salaried Staff - Children's Worker
13,649
0
Payroll Charges
264
0
Youth Activities
3,087
579
Community Centre Rent
7,121
0
General church running expenses
1,038
0
Equipment
132
110
Marketing
174
0
Events
1,298
400
Licences/Music/IT/Insurance
2,034
0
Staff Retreat
480
0
480
0
0
0
BVC Weekends Away
0
5,453
5,453
0
1,322
1,322
Gifts
0
387
387
0
0
0
Training
156
0
156
0
0
0
Independent Examination
0
0
0
0
0
0
Bank Charges
79
0
79
90
0
90
Total Expenditure
97,063
7,835
104,898
83,137
11,589
94,726
Balance Carried Forward at 31st December 2025
Income less expenditure
61,090
1,804
62,894
65,203
5,577
70,779
61,090
1,804
62,894
65,203
5,577
70,779
83,137
11,589
94,726
65,203
5,577
70,779
65,203
5,577
70,779

Independent Examlner's Report to the membersltrustses of Buckshaw Ifillage Church. Pdrochlal Church Coundl. I report on the accounts of the church for the year ended 31 De￿mber 2025 Respectlve Responsibllltles of Trt￿eeS and Examlner The church's trustees are responsible for the preparation of the accounts. The church's trustees conslder that an audlt Is not ￿qUired for this year under section 14412} of the Charities Act 2011 (the 2011 Act1} and that an Independent examination Is needed. It is my ￿SponSIbIlIty to: Examine the accounts (under sectlon 145 of the 2011 Act); To follow the procedures laid down ID the General Direttlons given by the Charlty Commissioners (under sertion 14515}Ibl of the 2011 Act): and To stste whether partlcular matters have come to rny attentlon. Basls of Independent Examlnerfs report My examination was carried out In accordance wlth the 8eneral Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of anv unusual items or disc105ures in the accounts and seekingexplanations from you a5trustees concefnlng any such matters. The procedures undertaken do not provide all the evidence that would be ￿qUired in an audit and consequently no opinion is glven as to whether the accounts present a 'true and fair view, and the report 15 limtted to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention- which gives me reasonable cause to believe that In any materlal respect the requirements to keep accounting records in accordan￿ wlth section 130 of the 2011 Act,. and to prepa￿ accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or to which, in my oplnlon, attention shoLrld be drawn in order to enable a proper under5tandlng of the accounts to be reached. Bronwen Roby FCCA 2 February2026 Associatron of Chartered Certified Accountants 1219118 41 Wilderswood C105e, Whlttle-le-woods, Chorley PR6 7SH