THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LEONARDS CHURCH WALTON LE DALE Charity number 1210473 APCM Report For the year ending 31st December 2025 This Report in made in accordance WiTth the Church Representative Rules (2020) and is separate from any statement or address that the incumbent/team vi¢ar/priest ITn ¢harge may wish to make or any reports that an individual or parish group may present at the Annual Parochial Church Meeting . It is the means by which the P.C.C. gives an account of how they alone have carried out their responsibilities during the year in question and of their future plans,. St. Leonard's Church. Walton-le-Dale Annual Report for 2025 Address St Leonard's Church, Church Brow, Walton-le-Dale, Preston PR5 4BH correspondence should be addressed to: Rev Stephen Martin St Aidan's Vicarage Longworth Street Bamber Bridge PR5 6GN Churchwarden Heather Thomas 10 Allerton Road, Walton-le-Dale Preston Tel'.07934413743 Churchwarden Lester Metcalf 10Church Brow, Walton-le-Dale Preston Tel.. 07836224989 Bankerforthe church Natwest Bank Fishergate Preston Independent Examiner The Rev. A.A. Clements 15, Carleton Road Great Knowsley Chorley PR6 8T Structure Governance and Mana ement The Parish Church Council (PCC) is a corporate body established by the Church of England and operates under the PCC Powers Measure. It is a Registered Charity number 1210473 given by the Charity Commission. It has the responsibility of co-operating with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has the responsibility for the maintenance of the church and church property. Aim and Pur oses The PCC is aware of the Charity Commission's guidance on public benefit in 'The Advancement of Religion for the Public Benefit, and have regard to it in their administration of the Parish. The PCC believes that, by fulfilling its responsibility to work together with the incumbent and to co-operate in all matters of concern and importance for the promotion of the whole mission of the Church, pastoral, evangelistic, social and ecumenical. it provides a benefit to the public by.. Providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and anyone who wishes to benefit from what the Church offers; Promoting Christian values, and service by members of the Church in the Parish to its community, to the benefit of individuals and society as a whole. Membershi Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and thereby be eligible to stand for election to the PCC. PCC Membership: Incumbent Rev Stephen Martin Licensed Lay Ministsrs Dr. Belinda Hornby (ex-officio) Mr Tony Dunne appointed 30 November 2025 {ex-officio) Church Wardens Mrs. Heather Thomas lex- officio) Mr. Lester Metcalf lex-officiol Representatives on the Deanery Synod Mrs. Audrey Jackson {ex-officiol 1 vacancy PCC Secretary Mrs. Anne Whittle Elected Members Mrs Hilary Anslow Mr Andrew Ball Mrs Jane Bickerstaff Mrs Ann Eccles Mrs Janet Hickey Mr Mark Nanson Treasurer Resigned 31st December 2025 The PCC operates through its regular meetings and has met 6 times throughout 2025. Five of those meetings were held jointly with St Aidan's PCC as a Benefi￿, and one of those meetings was an individual PCC meeting. Another meeting was held infomally with the newly appointed Vicar as an introductory meeting Mission Action Plan Our Mission statement Making Disciples-Transforming Lives continued to drive our mission forward. There were two priority goals with actions and three longer term goals with actions of focus=. Improve internal and external communications Increase awareness difficulties with Stewardship for example by Introducing contactless giving Grow spiritual awareness Build up lay administration team Build up existing congregation We continue to work together across both parishes to develop our Mission. Working together across both Parishes to develop our Mission Treasurers Re ort for the Year endin 31st December 2025 General Information. Continuing on from 2024 St Leaonard's have retained the 2 main bank accounts, and have 2 deposit accounts a 95 day notice deposit account with Royal Bank of Scotland which holds the money from the sale of the School House and then a 35 day deposit account which was opened in 2024 where the reserved funds are held. We have restricted accounts held by Blackburn DI0￿Se and a National Savings Account all of which are itemised on Page 2 of the accounts and marked SOAL (Statement of Assets and Liabilities). Starting 2025 with an unrestricted balance of £ 9447 in the General Funds and closed the year with a balance amounting to £ 10889. Again seeing a reduction in numbers attending and as such reduced income for 2025 however again re￿Iving more in general Loose income than in the previous year. Looking overall at the figures there is a continuing downward trend in income, combining this with the increase in costs both have a negative effect on reserves. All payments for the general running of the church for 2025 were made as required and again continually looking to reduce expenditure as much as possible, this is an ongoing task which will need to be looked at and address where possible. The Parish Share for 2025 was set at £ 43552 so an increase of 2024 of 8 % we had a balance owing from 2024 of £ 10250 which we agreed to clear from the money we had on deposit I can confirm that this was cleared and the 2024 balance being in full. During 2025 Payments were made totaling £ 33552 with £ 5000 clearing early Jan 26 and the balance of 2025 parish share being paid early February 2026 so the 2025 parish share was also paid in full. However to enable this parish share to be paid in full PCC approval was granted to use these restricted funds from the deposit accounts with National Westminster 1) Call to Prayer and Give 2) Shuttling field Charity 3) Interest Earned on School House Money As payment in full was made for 2024 the Dioceses awarded an historic support amounting to £ 19923.67 which reduced the 2020 & 2023 liability from £ 49521 to £ 29597 1 would assume as 2025 has been paid in full another historic support payment will be awarded in 2026 reducing this old liability again, I was informed by diocesan board of finance to concentrate on current years parish share only and the historic support will eventually clear the old liabilities. £ 5650.00 £ 3468.15 £ 5134.05 2026 Parish share has been set at £ 44130 this works out on the regular weekly attendance rolling average of 36 parishioners at £ 24 per person per week just to cover the parish share, so added to the general expenditure for the running of St Leonard's which is £ 11.50 per person per week. An overall requirement of £ 35 per person per week is needed just to stand still, which realistically is unattainable. orEx enditure FOCSL have been busy fund raising again, continuing efforts to repair and protect all the windows at St Leonard's during 2025 repairs were commissioned amounting to £ 14700 of which £ 2450 vat was reclaimed, however going forwards there are issues with reclaiming VAT back the Government in its wisdom is withdrawing the scheme enabling listed buildings to reclaim vat on repairs in effect making the repairs of the windows 20 % more expensive. One caveat to this is that they have said they are replacing the scheme with capitsl funding scheme but no details have been given yet so it's a watch this space time really from End of March 26. Gift Aid In 2025 St Leonard's claimed back from HMRC in a total of £ 5737.31 this was a reduction of £ 1264.82 on the 2024 claim but not unexpected as income falls so does the amount of gift aid that can be reclaimed. Interest Earned in the Year During the year on all the accounts St Leonard's have funds deposited the total interest earned for 2025 amounted to £ 7432.28 a reduction on 2024 of £ 1788 again not unexpected as interest rates drop the interest earned also reduces Restricted Funds We have an amount of £6513.77 in the National Westminster Deposit account designated or restricted. Restricted funds made up as follows.. 1) Linen 113.80 2) Graveyard Fund which Including J Wier £ 3049.52 3) General Repair Fund £ 2284.64 4) Interest earned on this Deposit Account £ 1065.81 Extraordina Recei ts Durin 2025 During the year we received the following extraordinary receipts: 1) £ 2,000.00 Audrey Forster 2} £ 1,172.96 Various Donations 3) £ 6,232.87 Various Donations to Windows FOCSL Lookin Forwards to 2026 Currently the full running cost are not being met from general giving, essentially having to use the interest earned from the funds on deposit and use restricted funds to cover overall expenditure. With interest rates reducing and the restricted funds being used this isn't a long term option at all. Total expenditure for 2026 will be in the region of £65,000 so £ 1250 per week spread over the rolling average of 36 It's still a duty of the PCC and congregation to maintain St Leonard's Church for future generations to worship God in this very special and holy place. I would like to take this time to thank the PCC and the Church Congregation for their tithes, prayers, time and gifts to help run, support and promote the making of disciples of Christ from St Leonard's Church here in Walton le Dale. After 14 years working on the accounts and as treasurer at St Leonard's various thingslissues have occurred and after much thought and prayer one bible passage that keeps standing out to me over and over again is - Ecclesiastes 3, 'A Time for Everything., and it now feels apt, that it's my time to step down. l am sure God has future plans for my skills and abilities if not here at St Leonard's somewhere he leads me too. I pray you all keep well, you will always be in my thoughts and prayers, as we walk by faith and not by sight. Mark S Nanson Treasurer Risk Assessment The PC.e. recognises that in relation to 'Risk Asge38ment', risk is defined ab 'the threat of any action or event which will adversely affect an organisalion's ability to achieve tts objectives and execule its strategies,. 11 also accepts that the term 'risk' can include any circumqtances that may, or do, have an adverse effect, and is wider than financial matters. 'Risks' relate not only to the negative consequen￿$ of a threat, bul also to the Impact of not taking advantage of opportunities. The PCC recognises it requlres a practical Health and Safely Policy covering activities for both the church, its surrounding grounds and the Parish Club. This is reviewed on a regular basis. An Accident Book is maintained. The contents and obliycilion5 of the Equalrty Act 2U10 and the 2018 Pipng.rg1 Data Protection Regulation are known and complied with to the besl of the PCC'S ability. The PCC is aware of its responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out a fire assessment to identify any possible dangers and risks. to lake action to minimise the risks and to create a plan to deal with any emergen¢ies, and also to write up and keep a rppnrd of itg findings and to roview its assossment annually. The PCC has appuiriled the Churchwardens to be the responsible persons to put Ih@se things into operation. There is a Proleclion Policy in place in respect of children and vulnerable adults. Checks have been and are made with the Disclosure and Barring servi￿ in respect of persons dealing regularly with young people and vulnerable adults. The PCC appointed officer for this is Mr. Len Weir. Whilst it Is impossible to eliminate 211 riokq 3nd their consequance8, efforts are constantly made to minimi¥e such oGGurrellGe Future Plans When planning our activities for the year, we have considered the Commission's guidance on public benefit and, in particular, the supplementary oiiidancé on charities for tho advanccmcnt of religion. In particular, we try to ¢nabl¢ uidinary people 10 live out their taith as part of our parish community through.. Worshlp and prayer.- learning about thp. P_Insp@I,' and dèveloping thoir knowledge and trust in Jesus. Provision of pastoral c8re for people Iwing in the parish. Approved by the PCC on 2026 and Signed on their beha￿ by Ind¢pelld¢llt Exallxillrr'￿ unqualified report to the niemb¢rs of P.C.C. vf St. Leonard's Churcb, Walton le Dale for the year ended 31st December 2025 as set out in this Report. Respective responsibiRilies of the P.C.C. and the examiller. The P.C.C. members acting as the charity's t￿SteeS are responsible for the Preparation of the accounts. The charity's trustees consider that an audit is not required for th¢ year under section 144 of the Lharities Act ?.ni i (the. c.haritie.s Act) and that an independent examination is n¢eded. It is my responsibility to: examine the accounts under section 145 of the Charities Act to follow the procedures laid in the general Directions given by thc Charity Collllnission (under sectson 145(5)(b) ot the Charities Act, and to state whether particular matters have come to my attention. Basis of the Independe.nt Examiner'$ ytatement. My examination was carried oui in accordance with the general Directtons ￿Ven by the c.harity Con)mission and the guidance published in PCC Accountability (The Charities Act 2011 and the P.C.C.), 5 edition). An examination includes a review of th¢ accounting records kept by the charity and a compari8on at" the aceoiint8 pre.sp.nted with these recordg. It also includes onsideration of any unusual ilemb OT disclosures in the accounts, and seekillg explanalions from the trustees concerning such matters. The procedur¢s undertaken do not provide all the ¢vidence that would be required for an audit, and consequently no opinion is given as to whether th¢ accounts present a 'true and fair view and the report 18 IITT]ited to thnse m2tteT% 4e.t oiit in the statemcnt below. Independent examiner's statement. lil coillicLtiuii willi Iiiy ¢Xa[ninatio￿ no material maller has com¢ 10 my attention which gives m¢ cause to believe that in. any material respect: accounting records were not kept in accoidanee with section 130 of the Charities Ac( or the accounts do not accoid to the accounting recnrds. I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts is reached. Signed. Name Dat¢ 21°. M￿lIn 2026. lievd. A. A. Cl¢ments Fellow Association of Charity kndepend¢nt Examiners. Address 15 Carleton Road, Great Knowley, Chorley PR6 8TQ ACIE PCC CC32 St Leonards Church Walton Le Dale Financial Statements for the Period ended 31st December 2025 General (Unrestricted) Fund Receipts and Payments Account 2025 2025 2024 2024 Receipts Covenants Income lax recovered Re GiftAid Loose Collections at Services 19,360 5, 737 7,251 £21,751 £ 7,002 £ 5,457 32,349 34,211 Other Voluntary Receipts Activities forGenerating Funds Receipts fOrChu￿h Activities Dividends and interest Extraordinary Receipts 4,298 6,142 7,399 7.432 4,918 £f6,758 £ 3,556 £ 4,641 £ 9,220 £31,817 30,189 65,985 Total Recelpts 62.538 100.196 2025 2025 2024 2024 Payments ChU￿h acfrivilies Other Payments Diocesan Quotalshare 37,914 43, 802 £57,267 £46,215 81, 716 103.482 Total Paymanls 81,716 103,482 Excess of Receipts over Payments 19,178 3.287 General Bank Al¢ at 1st. January 2024 225,833 229,119 General Bank Alc al 31st December 2025 206,655 225,833 Page 1 St Le￿￿￿$ Church Walton L8 D•1 Fwx¥il Sl*8fflerbts fortho hriod ended 31gtCwmbAr21)2S Cash Fuj> Unrèstrtcted Deslgnated R￿trIcted Fuwrtl FundB 2026 2024 Tt)tal c*¥WRBS 11138572 395 Cash at Bank RBS 1295CKJW2 95 day Dep)s1tAG￿urt £ 185,054 £ 185.054 £ 189,002 Cash al Bank NatW85t05381274 10.889 £ 1.192 12,081 £ Cash at Bank N8tW&st 35 Day Dep08itknunt 6.514 £ Nabonal Swng5 & Inve5trnents 3.000 3,C#JO £ 3,CrfJO 10,895 £ £ 195.780 £ 2(8,855 £ 225.833 Shares Unr8strl¢tsd UnTOstrlcted M•rk8t val￿ Mark•tValua 3111212025 3111212024 Held InvestmentA88ets Walton Le Da￿ Churthyard Fund Walton Le Dakg St Leonards- SNAPE Chanc£1 Account Requ•stod rtto Bo Closed Jan 24 Inieresby Addeil after d08ure requ85t8d c105eil again Jan 25 1.1B2 £ 19 £ 26,238 £ 422 £ 37 £ 27.331 439 26.697 221h57 21697 £ 27,TTO Totsl Fund5A¥aNab UablNtlesèt3tstllec•nber2024 Parfsh 5haEe Balance 2020 8alance2022 Historir Support 8alance2024 Requested 2025 Pdyiiiei115 Made durit¥2025 Uablltti¥ B•lance of Par&h Shareat3tsttl¢omber2025 18.55Z 30,969 19,924 ,250 43,552 39,597 53.603 1. The finanaal stalements oflhe PCC have been prepare£l acwdanca wth Iha Church AcwJnb"ng Regul*ion$ 2C(16 using the R￿ipts and Pa￿￿ents tJasi5. 2. The folbwing a￿￿1$ are r¢¢o9nieed but fjot n9c6￿rity valu8d in tho St*t•m•nt otAssots and Liabilit0￿", Movabl¢ Ghurth furnishiny hetd byth¢ thurth wurdcns on weciol tru¢tfortha pce which require a faculty for dl$posal. 3. The exppttsss pavj to dergy may Indudg a small immatenal pmporl¢n vthlch relatss to thpir functK)n as PCC memters. No olhèr member ol the PCC recefved any paJTnentfor being a m8fflt4rofthe PCC. hwv•J bytrt PCC on and 8*nad on Iheirbchthw Tula In at est Dep AJ ted Fund BalanG FOCSL 8huttlingfiElds Charity Grave Yaffj KestncEed truna Inc J Wier Linen Fund Gall to Prayer& Giv& Genefal Repalr Funo Interest Eamed on Mtsne £ 3,049.52 113.80 £ 2,204.(X £ 1.(b5.81 Deposited St Leonard's Church Walton Le Dale Financial Statements for the Period ended 31st Decemb8r 2025 Accounting Policies forthe P.C.C. of the Parish of SL Leonard, Walton Le Dale Preston The Financial Statements of the P.C.C have been prepared in accordance with the Church Accounting Regulations 2006 using the R&P basis. Funds General funds represent the funds of the P.C.C that are not subject to any special restrictions regarding their use and are available for application to the general purpose of the P.C.C. These include funds designated for the particular purpose of the P.C.C. The accounts include monetary transactions, assets and liabilities for which the P.C.C can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those thal are informal gatherings of Church Members. Statsment of Assets and Liabilities The following assets are recognized, bul not necessarily valued in the Statemenl of Assets and Liabilities. Movable Church furnishings held by Ihe churchwarden5 on special trust for the P.C.C. and which required a faculty for disposal Land and Buildings held on behalf of the P.C.C Other fixtures, filtings, and Offi￿ equipment where Ihe P.C.C is free to dispose of such assets withoul facully and where the original cost exceeded £ 1000.00 Investments held beneficially by the P.C.C The following assets are recognised, and a monetary value given as part of the descriplion in the Statement of Assets and Liabilities.. Amounts owing from the Inland Revenue and were a formal daim has been made. Any other amounts owing to the P.C.C. including church hall lettings and insurance claims Legacies where formal notification of entiuement and amount has been revived by the 31st December by the P.C.C. Closing bank balances as shown in the receipts and payments accounts. The following liabilities are recognised in the Statement of Assets and Liabilities Any Loans or overdrafts advanced to the P.C.C. Any arrears of Diocesan Parish Share Creditors for goods or services where the supply has been re￿iVed and invoiced by the 31st December.