PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
ANNUAL REPORT & FINANCIAL STATEMENTS
OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
INCUMBENT
The Reverend J. Smith
Registered Charity Number: 1130598
BANKS
National Westminster Bank plc
46 Market Street Chorley
PR7 2RZ
Santander UK plc
Bridle Road Bootle
Merseyside
L30 4GB
HSBC plc
21The Grand Arcade
Wigan
WNI IBH
CCLA Investment Management Ltd
80 Cheapside Lmdon
EC2V 6DZ
ACCOUNTANTS
Smith & Goulding Lid
24 Southport Road
Chorley
PR7 ILD

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS TO THE
PAROCHIAL CHURCH COUNCIL OF KUXTON PARISH CHURCH
I report to the trustees on my examination of the accounts of the Parochial chU￿h Council of E￿¥tOn Parish
Church for the year ended 31 December 2023. which are set out on pages 2 to 12.
Responsibilities and basis of report
As th¢ charity trustees you are responsible for the prepardtion of the acrounts in ￿cordanCe with the
requirements of the Charitie5 Act 2011 ('the Act"). The charity's trustees consid¢r that an audit is not
required for this year under section 144 (2) of the Aci and thai an independent ¢xamination is needed.
I report in respecl of my examination of the Trusiee$' 8CCOUrtis catried out under s.145 of the 2011 Act and
in Carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under sectioii 145 (5) (b) of the 2011 Act. l am qualified to undertake the ¢xarnination by being
a qualified member of Institute of Chartered Accountants in Engl￿d and Wales.
Independent examiner's ststement
My examination was carried out in accordance with the GeneTal Direclions given by the Charity
Commission. An exatnination includes a review of ihe a¢¢ounting records kept by the charity and a
comparison of the a¢counts presented with those records. It also includes considerntion ofany unusual il¢ms
or disclosures in the accounts and seeking explanations from you as trustees ¢on¢erning any such matters.
The procedures undertaken do Th)t provide all the evidence thai would be required in an audit, and
consequently no opinion is given a5 to whether the a¢counts present 8 'tru¢ and fair view, and the report IS
limited to those matters sd out in the statement below.
Independent examiner's statement
I have cOmpl￿ed the examination. I confirnl that no material mattets have come to my attention in
connection with the examination giving me cause to believe that in any material respect=
(l) ￿Counting records were not kept in respect of the charity as required by s. 130 of the Act.
(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requitEments concerning the forni and content
of accounts set out in th¢ Charities (A¢¢ounts and Reports) Regulations 2008 other than any
quirement that the ac¢ounts give a 'true and fair view, which is not a matter considered as part
of an ind¢pendenl examination.
I have no ¢on¢erns 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 th¢ accounts to be
tEached.
ANDREW SIMM FCA
Chartered Accountant
SMITH & GOULDING LTD
24 Southport Road
CHORLEY
Lanc#$hire PR7 ILD
DAted:
,l4

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
restrieied Restricted
fiDds
Funds
Tot81
2023
Total
2022
Note
Ineome and endowments from:
Donations and legacies
Chur¢h activities
Other trading activities
Investments
Other
2{a)
2(b)
2{c)
2{d)
2{e)
76,050
10.033
51442
294
ioi
76,050
10,033
52.6l8
351
101
162,432
6,367
41.870
315
445
176
57
Total IncoTne and endowments
138 920
233
139 153
211429
Expendi¢uT¢ Oll:
Raising funds
Church activities
Other
3(a)
3(b)
3(c)
307
35,393
307
148,036
2,219
307,497
112.643
Tot*1 expenditure
151
05
311222
Nel gain5 (1055es) on investments
1,099
1.099
1.538
Net incomel (expenditure)
Transfers between funds
23.315
(34,368) (11.053) (101.331)
Other retognlsed galnsl (lo￿e5).
23.315
(34.368) (11.053) (101.331)
Gains (loss¢s) on revaluation of fixed assets
23,315
(34,368) (11,053) (101,331)
Net movement in fund5
Reconciliation of funds:
Total funds brought forward
359.334 1,413.187 1,514.518
Totsl funds carried forward
77,168
,324,966 1.402,134 1,413.187
All amounts are deriv¢d from continuing activities. There were no incoming resources attributable to
geographical markets outside the United Kingdom (2022 none)- All gains and losses r¢¢ognised during ihe
year are included in the Ststement of Financial Activities.
Th¢ notes on p￿e$ 4 to 12 forni part of these financial ￿8ternents.
An analysis of the comparative figures for 2022 15 set out in note 4 of the accounts.

PAROCHIAL CHURCH COUNCIL OF EUXTOf4 PARISH CHURCH
BALANCE SHEET AS AT 31 DECEMBER 2023
2023
2022
Lyote
Fixed assets
Tangible assets
Inveslmenis
7{a)
7(b)
1,309.571
1,344,965
1,324.091
1.358.328
Curr¢n¢ assets
Lkbiors
Cash al bank and in hand:
Community Centre account
Church Generdl account
Church Deposit accounl
Choir a¢count
Euxlon SingeTS account
45,125
32,921
33
45.128
5.625
33
Liabiliti
Creditors: Amounts falling due within one
year
10
Net eurreDt ¥ssetS
Totsl net assets
41
The funds of the charity:
Unrestricted inwme fund5
77.168
53,853
Restricted income funds
Revaluation reserve
(57,658)
(23,290)
1.359 334
Tot•1 charity funds
IALIJ87
The notes on pages 4 10 12 form part of ihese finan¢ial statements.
Approved by the Paro¢hial Chureh Council
of Eux¢on Parisb Chureb amd signed on its behxlf
Mrs Shona L¢e
Treasurer
Charity Registered Number: 1130$98

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
NOTES TO THE FtNAP4CIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
General infornjation
The Parochial Church Council of the Ecclesiastical Parish of Euxton (known as Euxton Parish Church)
is a corporate body established by the Church of England and is a R¢gister¢d Charity {¢harity number
1130598). The Church is situated on Wigan Road. Euxlon and is part of the Diocese of Bla¢kburn
within the Ch￿ch of En¥land. The wrr¢spondenc¢ address is The Vicarage. Wigan Road. Euxlo
Chorleyy Lancashire PR7 6JH.
2. Statement of eomplianee
These financial statements have been prepaTed in covnpliance with the provisions of FRS 102 'The
Financial Reporting Standard applicable in the UK and the Republic of Ireland,.
Accounting polici
Basis of preparatio
The financial statements have been prepared in awordan¢¢ with the Church A¢¢ounting Regulations
2006, Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) {effective l January 2015)- (Charitie5 SORP (FRS 102), the
Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) and the Charities
Act2011.
The Church meets the definiiion of a public benefii eniity under FRS 102. The financial ststements
have been prepared under the hi51orical cost convention except for the valuation of land and buildings.
which are shown at maTket value. The financial statements ATe prepared in sterling which is the
fim¢tional evrreney of th¢ entiry. The figures in ihe ￿¢oUttts ar¢ rounded to the nearest £.
Th¢ tru$te¢$ ¢QDsid¢r that there no material u￿ertaInli¢S aboul th¢ Church's ability lo ¢ontiJJue
as a going concern. particularly during the current Covid-19 health crisis since the annual Parish
Share commAtment AS not a legally enforceable liability whicb could be postponed if circumstances
require this.
The preparntion of the financial Statements may require the trustse5 to Tnake judgejnents, estimates
and assumptions th￿ affeot lh¢ amounts reported for assets and liabilities at the balance sheet date
and the amounts reported for income and ex￿ndit￿re during the year. However, the nature of
eslimation means that the actual outcom¢s could differ from those ¢stimat¢s. Th¢ judgement that
has had the most significant effect on the amounts recognised tn the financial stalements relates to
the estimate of the usefi]l economic lives of the vari{￿S fixed assets as set out irt the accounts ftjr
the purpose of the depreciation charge.
Funds
Unrestricted income funds comprise accumu1￿ed surpluses and deficits on general ￿ndS that are
available for use at the discrdion of the PCC in furtherance of the general objectives of the Church and
that have not b¢¢n designated for oth¢r purposes by the Wardens of the PCC. Restricted in¢ome funds
are funds subjeu to sp¢cial conditions imposed by the dO￿r and are not available for purposes other
than those sp¢cifi¢d by th¢ donor.
Th¢ accounts include all monetary transactions, &ssets and liabilili¢s for whi¢h the PCC is responsible
in law. They do not include the accounts of Church groups that owe their main affiliation to another
body nor those that are inforn￿l gatherings of Church members.

PAROCHIALCHURCH COUNCIL OF EUXTON PARISH CHURCH
NOTES TO THE FIIYANCIAL STATEME]Yrs
FOR THE YEAR ENDED 3] DECEMBER 2023
Income
Turnover is the amount derived from ordinary aciiviiies and is stated nel of VAT. All income is
re¢ognis¢d onc¢ the cTrLarity ha5 entitlement to the income, it is probable that the in¢ome will b¢
received and the amount of income receivable can be measured reliably.
Donaiioni and le acies
Collections are recognised when received by or on behalf of the PCC.
Planned giving receivable under covenant is recognised only when received.
In¢ome tax r¢cov¢rable on covenants or gift aid donalions is recognised when the inwme is recognised.
Grants and legacies to the PCC are accounted fiK as soon &s the PCC is notitied of its legal enlitlemenl
and the amount due.
m Church and iradin
activilies
Rental income from the letting of Cliurch premises is recognised when the rental is due.
Funds rdised by fairs and similar events are accounted for gross.
Sales of magazines are accounted for gross.
Income
om inveslmenls
Dividends and interest are accounted for when receivable.
Guins arn4105s￿ on inveslmenls
Realised gains or losses are recognised when inveslments are sold.
Unrealised gaitts or losses are accounted for on revaluation of investtnents al 31 December.
Expenditure
Expenditure is in¢lud¢d in the Statement of Financial Activities on an accnjals basis, inclusive of any
VAT which cannot be recovered. Expenditure is recognised on¢e ther¢ is a legal or constructive
obli¥ation to make a payment io a Ihird party. il is withble that settlement will ￿ required and the
amount of th¢ obligation can be measured reliably.
All expenditure has been classified under headings thai aggregate all costs ￿lated to that eate80ry.
Donatio￿ ar¢ a¢counted for when paid over, or when awarded, if that award creates a binding
obligation on the PCC. The parish share is accounted for when payable. Any atnount unpaid at the year
end is provided for in the accounls as an operdtional (though not a legal) liability and is shown 8s a
creditor in the Balance Sheet.
Tangible fixed assets
co￿seCra/edI1Thd and
Consecrated and benefi¢¢d propety is ex¢lud¢d from th¢ a¢counts by s.96 (2) (a) & (c) of the Charitie5
Act 1993.
No value is placed on movable Church furnishings held by the Church wardens on S￿¢181 tn]si for the
PCC and which require a faculty for disposal since ihe PCC considers this to be inalienable property.
All expenditure incurred during the year on consecrated or benefice E￿ildingS and movable Church
furnishings? whether maintenance or improvemenl, is written off as expenditure in the SOFA and
separately disc105ed.
her
ures
avd
enl
Equipment used within the Church premises is St￿¢d at cost less depT¢¢ialion calculated on a straight-
line basis over 4 years. Individua] items of equipment with 8 purchase price of £l.OOLI or less are
written off when the asset is acquired.

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
, Cenlre andAnnex
The property is stated ￿ valuation. Depreciaiion on the property is provided for al 2.50/0 on a straight-
line basis.
The carrying values of tangible fixed assets are reviewed for impairnient if events or chan¥es in
¢ircumstanc&s indicate that the carying value may nol be recoverable.
Investments
Jnvestments are a form of basic financial instrument and are recognised at their trdnsaclion value. The
haTity does rK)t acquire equity investments, put options, derivatives or other complex financial
instruments. All nona(xsh d¢tKisits are revalued at th¢ir quoted maTkel pri¢¢ at 31 December. The
Statement of Financia] Activities includes the net gaing and losses arising on revaluations and disposals
during the yeaT. Cash held on dewsit with the CBF Ch￿Ch of England Funds is invested for lon8 temi
puryoses and is included within fjxed assets.
Current assets
Trade and thheT debtors owing to ihe PCC are recognised at the settlement amount due after any trade
discount offered. Prepayments are valued at the &mount prepaid net of any trade discounts due.
Current Ilabili¢i¢s
Creditors and provisions are r¢cognis¢d where the charity has a present obligation resulting from a past
event ihat will probably result in the transfer of fvnds to a ihird party and the atnount due to settle the
obligation can be measured or estimated reliably. credito￿ and provisions are nomydlly recognised at
their settlement amounl after allowing for any trade discounts due.
Financial instruments
The charity only has ftinaDcial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic finarKial instrum¢nts are initially recogmis¢d at trdnsaaion value subs¢qu¢ntly
measured at their settlement value.

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
IYOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED JI DECEMBER 2023
restricted
funds
Restrirted
funds
Totsl
2023
Tothl
2022
Income endowments from:
(a) DOP￿tiOn$ and le
Planned giving..
- Gift Aid Donations
- Income tax recoverdble
- Other Planned Giving
Coll¢¢tions (open plate) at all
servi¢es
Sundry donations
Legacies
Spe¢ial ¢olledior6
Grants
43.534
11,832
2,745
43,534
11,832
2,745
42,917
12,633
3,691
6,844
11.095
6,844
1,095
6,184
47,902
49,105
76.050 162,432
76,050
(b) Church (xyivilie
6.200
690
3,035
6,200
690
3,035
2,156
115
3,052
Church heating
Community Centr¢ lettings
Magazine sales
Remembrance plaques
108
10,033
108
10.033
1.044
6,367
(¢) Qker tradEn
(￿rIvil1eS
Magazin¢ adverts
Fundraising events
Choir fund
Flower fund
Euxton Singers
Community Centre lettings
ComEnunity Centre fundraising
3.936
3,936
6,lOS
176
176
148
42,999
5,507
52,442
42,999
5,507
52,618
30.249
5,368
41.870
176
(d) UKlnveslmentS
Dividends
Interest
294
294
57
351
292
23
315
57
57
294
(e) Oiher
Miscellaneous
101
01
445
445
ioi
Total ineome and endowments
138,920
233
139.153 211,429

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Un-
restricted
funds
Restricted
funds
Total
2023
Totsl
2022
Eipendl¢ure on:
irt
Choir fund
Flower fvnd
Euxlon Singers
307
307
227
1,992
2,219
307
307
(b) Church aclivilies
Parish share
Housing
Visiting clergy
Upkeep services
Church runninbT expenses
Church maintenance
Insurance
S8larieslretainer
Car parkl¢hurch yard
Remembran¢¢ plaques
Magazine L￿$1$
Inspections Church
General ¢osls
Missionary & charitable giving
Special collections
Indep¢ndent examination
Community Centre:
General njnning costs
Inspections
Renovation&Kmaintenance
Depreciation
49,IM)O
4,439
49.(K)O
4,439
70.0
4,319
74
2,041
2,345
167,178
1,731
2.207
2.593
.974
.436
2,841
2.539
2267
2,593
1,974
1,436
2,841
2,539
422
1,440
1,440
109
2,160
2,160
1,488
32,244
823
8.887
31244
823
8,887
17.714
993
2,700
112,643
35.393
148.036
307,497
(c) Oiher
Books
AdTninistration
Miscellaneolls
321
,760
881
321
1,760
881
441
671
394
.506
Totsl ￿pendItsre
115,605
35.700
151305
311222

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
4. Ststement of Financial Activities analysis of comparative figures
restricted Restricted
funds
Funds
Total
2022
Income endowments from:
Donations and lewacie5
Church activities
Oiher trading auivttics
Investments
Other
161.882
4,119
10,192
292
445
550
2.248
31,678
23
162,432
6.367
41,870
315
445
Total income and endoiwments
176930
34.499
211.429
Resources expend¢d
Raising fijnds
Church a¢tivitie$
(hher
2,219
53,821
2.219
307,497
1.506
253,676
1,506
Totsl expenditure
255,182
56.040
311,222
Net gains (losses) on investments
1,538
Net incomel (expenditure)
Transfers between funds
(78,252)
43,110
(23,079) (101,331)
{43,110
(35.142)
(66.189)
(101.331)
Other re¢ognised gainsl (losses):
Gains (losses) on r¢valualion of fixed assels
movement in fu￿1$
Reconciliition of funds:
Total fuThJs brought fotTrvard
(35,142)
(66.189)
(101.331)
88.995
1,425,523
.514.518
Total fuTrJs carried fonvard
1359.334
,413 187
Stsff ¢08ts and numbers
2023
2022
Wages and salaries
Social Security cost$
2,842
The Church has benefited from the services of unpaid general volunleer5 each year, the value of which
is not recognised in the accounts. Further infornmtion, regarding the contribulion made by volunte¢rs to
the Church's a¢livities, is set out in the Tr￿Slees, Report.

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees, remuneratlon and expenses
The incumbent Revd. Joanne Smith and the curate Revd. Amy Bland who are members of the PCC
received working expenses of £907 and £679 {2022.. £1,006 and £659) during the year. Gail Bolton
who 15 a member of the PCC received a salary of £2,842 {2022.. £Nil). No other payments or ex￿nseS
w¢r¢ mad¢ to any other PCC member or relatrd parties.
Donations were made in lotal by members of ihe PCC to the Church during the year £18.136 (2022:
£27,636). Apart from this there were no other related party Irdnsactions during the year that require
disclosure.
Fixed assets for us¢ by the PCC
Freehold Ignd Freehold Furniture
& buildings
Annex
& rittings
Computer
equipment
TotAI
{a) Tangible fixed assets
Cost or valuation
AtOI.01.23
Added in year
Revaluation in year
At31.12.23
1,330,806
84,945
20,821
15,777 1.452.349
1,330,806
84.945
20.821
15 777 1452349
D¢pr¢¢i8tSon
AtOI.01.23
Charge for year
Revaluation in year
At31.12.23
66,540
33,270
4,248
2,124
20,820
15,776
107.384
35,394
20.820
142 778
Nel book v*lues
At31.12.23
1,230.996
1309,571
At31.12.22
1264 266
80.697
1.344.965
Fr¢¢hold land and buildings comprise the Community Centre and land. The Con￿nUnitY Centre
property and the annex were revalued for insurance purp05e5 by the insurance company in 2021 on a
cost to rebuild basis and are included in these accounts at the revised valuaiion. This b8sis has been
used as the be# estimate of the fair value of the pro￿rtY since there is no market-based evidence
available due lo the specialised nature of the itetn. The Trustee5 have r¢view¢d this valuation and
consider il to be a fair value in use for the asset within the organi581ion. No original ¢ost figure is
available for ihese properties. other fjxed assets shown at cosl. All tangible fixed assets are used
for or to support charitable purposes.
(b) Inves¢ment fixed 0&8ets
2023
2022
Church deposit fund- cost
Chuwh investment fund- valuation
1,835
1.778
10

PAROCHIAL CHURCH COUiYCIL OF EVXTON PARISH CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Invtstment fixed *ssets (contlnued)
All of the above are UK investsnents, held to provide an investment return for the Church and are not
programme related investments tnade primarily as part of the Chuwh's ¢haritsble activities. The
movement in the Church deposit fund consists of the annual inleresl receivable and th¢ movement in
the Church investtnent fund consists of the annual sutplus on revaluation, which reflects the quoted
market price. The restricted funds, investments consist of £1.835 (2022 £1.778) in the Church deposit
fund and the totsl of £12,684 (2022 £11,585) in the Church investment fvnd.
Unre51rirted Restricted
funds
Funds
Totsl
2023
Total
2022
Analysis of net assets by fuDd
Fixed assets for Church use
Investment fixed assets
Current assets
Current liabilities
Fund balance
I J09,570
14.520
888
(12)
lJ24.966
I J09,571
14,520
83,803
(5,760)
1,402,134
1,344,965
13,363
57,885
(3.026)
1,413,187
82,915
(5,748)
77.168
UMrestrl¢¢¢d funds
General Designated
Fund
Fund
10,670
Tolal
Balance Wfwd at 01.01.23
53,853
lttcome
Expenditure
133.201
113,631
19,570
5,719
1,974
3,745
138,920
115,605
Transfer io designat¢d fvnds
Transfer between funds
Balance clfwd al 31.12.23
The designated futNJ5 have been earmarked for use in wnnection with th¢ ongoing mof works.
Restricted fuDds
Community
Centr¢
fund
Other
r¢$¢rl¢ted
funds
Tol*l
Balance b/fi¥d at 01.01.23
1.344.964
14,370
lJ59,334
Income
Expenditure
233
307
74
233
135,70G
35,467
35,393
Trangfer between fvnds
Surplus (deficit) on
revaluation of investments
1,099
1.099
Balance clfwd al 31.12.23
1309 571
15
95
1324 966

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
I¥OTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted funds (continued)
The unrestricted funds represenl generdl Church funds. The restricted fvnds comprised the Euxton
Parish Church Community Centre Fund and other minor restrided fimds set up for various purposes Is
specified by the donors. The movements on the funds durinE the year are as set out abov¢. Th¢
Community Centre Fund was set up for the building of Community Centr¢ in the early 21K)O's and
specific grants and other funding were received for this Purpose. The income and expendilur¢ generBted
since the completion of the building has also been included in the reslri¢i¢d fund but there was no
spe¢ific requir¢m¢nt for this and therefore the net income to date has been transferred to the general
unrestrict¢d fund, after the position was agreed by the PCC during the year.
The PCC consider that the resource5 of each fimd aTe held in the appropriate fomi to me¢1 th¢ particular
fund's requirernents.
2023
2022
Debtors
Income tax recoverable
Prepayments and aecrued income
Other debtors
4.293
710
721
5,724
5,963
652
484
7,099
2023
2022
10. Creditors
Accountancy fees (including VAT)
Other accrualg and deferred income
Roof works creditor5
1.620
4,140
1,080
1,946
5.760
3,026
12-

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR EIYDED 31 DECEMBER 2023
AIMS AND PURPOSES
The Parochial Church Council of the Eccle5ia5tical Parish of Euxton (the PCC) has the
responsibility of ¢(￿perating with the Jncumbent in promoting the whole mission of the church -
pastordl, evangelical, social and ecumenical
across the parish. The PCC is also Specifically
responsible for the maintenance of the Church Community Centre on School Lane, Euxton.
OBJECTIVES AND ACTIVITIES
The PCC is committed io enabli￿ &8 many people as possible lo worship and to become part of our
church family. The PCC also continues to ensure Ihat the fabric of the ch￿r¢h and surroundings are
well-mainlained.
When planning aclivities for the year, t]￿ PCC is mindful of the Charity Commission's guidelines
with r¢spect to public benefit and in particular the specific guidance on charities for the
advaneement of religion. In particular, we try to enable everyone to live out their faith as part of our
parish community through..
(a)
Worship and prnyer. encouraging growrh as disciples of ChrisL recognising and using their God-
given gifis.
(b)
Provision of pastoral care foT people living in the parish. and
(c)
Missionary and outreach work.
Our primary foGus during 2023 was to continue crealing new disciples as well as encouraging all
memb¢rs of our church family here in Euxton to explore and dee￿n their own faith as they grow to
be deeper disciples of Jesus Christ.
ACHIEVEMENTS AND PERFORMANCE
During 2023, our focus was on ensuring the long-terni sustainability and growth of the church in
Euxlon, with a fo¢us on enabling th¢ spiritual gromth of ihose who are already members of our
church family and on enabling oihers to know God and lo develop a lasting relationship with Him.
Our approach had three key themes, and these will remain our focus over the coming years:
Promoting individual and corporale discipleship* Wlth the aim of bringing us all closer to
J¢sus and fostering a biblepcentred culture of continuous learnin&
Facilitating oulreach a￿1Ville5, so thai we can be a key part of the local Community &nd
share the gospel more widely. and
Ensuring that we have th¢ right resouwes lo provide a church for today as well &8 building a
healthy ¢hurch for tomorrow.
To ensure a keen focus on these areas wa5 maintained, the PCC has established dedicated teams
whi¢h are made up of PCC members and other members of the chuTch family a￿] whose role il is
to lead on iheir area of fo¢us and to provide ￿gUlar updates back to th¢ PCC.
13

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
AP4NUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
Achlevements and PerforniAnee (eontinued)
DI￿lpleShIp. This year. we promoted discipl¢ship in differenl ways. One key method of doing so
was through the establishment of small groups which came tog¢th¢r on a regular b&sis to better
understand the Bible. This included a ￿0Up that mel once a Tnonth lo explore the Psalms, and we
also completed the Christianity Explored and Llfe Explored courses as well as 8 short in-house
series [￿king at some of the key female characters in the Old Testament. We also had a corporate
approach to growing discipleship, and we launched a l O-week discipleship Challenge to encourage
people to invest and grow in their OHTA discipleship. On Maundy Thursday, we combined an agape
meal with worship lo allow p¢opl¢ to experience the Easter story in a multisensory way.
Outreach: In addition lo our usual outreach activities. such as having a presence at Euxton Gala and
through pastoral visiting, we also arrnnged a number of events which we Advertised to the local
community> such as a Coronation Quiz and a Coronation Big Lunch as well as a pastoral team
afternoon tea.
Re80urces: We re¢obmis¢ the importance of having the right resources available and we hav¢
worked hard this year to further improve our oversight of this key 8rea. Our quinquennial
inspection ai the start ofthe year gave us a good baseline to ixgin with, and the repairs we made to
the car park addre55ed a lo1￿-standing issue of concern. A significani step in the d¢v¢lopm¢nt of
our resources was th¢ appotntment of a dedicated part-time administrator for the parish and this
Post not only provides a ci)ordinating function but also ensures that clergy ar¢ abl¢ to b¢tter f¢xus
on matters that require their attention.
In addition to these three key areas of focus. we have continued to develop in other ways too. We
supported the wider community. both pastorally through the provision of a dedicated baby lo&
service and practically through various fundraising events. and we were delighted that one of our
lay leaders began the pro¢ess of training for ordination.
During 2023 we conducted 28 baptisms aThJ I wedding. Each of these o¢¢asional offices is an
event for both the family cO￿emed and the community; a milestone in a petson's IAf¢ and we are
delighted that we were able to provide these and prepare those involved.
During the year we conducted 30 funerdls. Pastordl care is provided in all cases so thai the joys
and sorrows of life are marked and people are supported, loved and welcomed into the Church with
res￿1 and sensitivity. We believe, and have seen It to be true in experience, that the Christian
hope of resurrection is transforniativ¢. Accordingly, we issue Jesus's invitation to walk with Him
through life to all people.
14

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
Church and schoD
We continue to enjoy strong links with our own school, Euxton Church of England Primary
School. through the involvement of clergy? governoTS and parents. We ajso have a link with Trinity
Bu¢kshaw Primary School which is a joint Church of England and Methodist foundation school in
the parish, having a presence on the governing body. We also provid¢ a Foundation Governor for
St Michael's Church of England High School in Chorley. This year. we particularly supported the
proce55 to appoint a new Head1￿¢her at Euxton Church of England Prirnary School and also
supported the SIAMS and Ofsied inspections thal took place in ihe school during ih¢ year, which
were both outstanding.
3.10.
In addition to these church schools, we have relationships with the other thre¢ schools in our parith.
Many of our village schools normally visit us and use our church building for their Christmas
c¢l¢brations. The effect of worshipping togeiher at Christmas wilh those who do not usually attend
¢hurch. as well &s doing so in an historic and beautiful church rather than in a school hall, is
immeasurable.
Volunteers
3.1 l Many people give their time and talents to make the church family a warm and vibrdnl community-
The church would not function without them and we aTe grateful to all of them.
Deanery Synod
3.12 The PCC is represeffled on the Deanery Synod. This provides the church with impN)rtanl
communication between the parish and tk wider ¢hurch.
FINANCIAL REVIEW
Financial performance for the year ended 31 December 2023 is summarised on pag¢ 2 in the
Statement of Financial Activities.
2023 was another ¢hall¢nging year finan¢ially as expenditure continued to exceed income. The tota
income and endowments from all adivilies for th¢ year amounted to £139,153 a reduction of
£72,276 (34.IY/o} in comparison lo the previous year. This Can be largely aliTibut¢d lo a reduction in
grants and donations relating io the roof works that were18rgely completed in 2021.
The total expenditure for the year was £151,305 a reduction of £159,917 (51.3¥/0) compared lo
2022. This was largely duc to the complelion of the repair works resulting in a spend of £167,178 on
the works 10 the church building in 2022 compared with just £1,974 in 2023.
The resulting loss of £12,152 before investment gains for the year shows a Significant differen¢e
frorn the prior year Ios5 of £99,793. However, this 15 due to the significant ¢os( of roof repair works
that
were paid out in 2022. Financial perfonnance and position remain an area of great
importance and is discussed in detail ai every PCC athl standing committee meeting. The PCC is
aware of the posiiioii and remains ¢ommitted io achieving financial balance by reducing
expendilure, promoting different ways of giving and Continuing lo seek support from the diocese.
15

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNC
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review (eontinyed)
The balance sheet on page 3 shows total ￿t assets of £1.402,134 (2022.. £1,413,187). Of these
amounts cash balances aeross a]1 organisalions amount lo £78,079 {2022'. £50,786), with accrued
income of £5,724 and expenditure of £5.760 paid post year end. Although the cash at b￿k and in
hand has increased in year, il is IM￿rtant to note Ihal £876 (1.140/0) is held in restricted fund5 as
detailed below in the reserves policy. This compare$ lo £914 (1.80Q/ts) in the previous year. A further
£14,415 relating to the roof appeal is held in a designated fund which is shown in the unrestricted
ba]ances. A total of £15,302 (19.6￿/0) of the Cash balance5 relate to re5tri¢t¢d or d¢S1￿￿ted funds.
Plannsj giving (throu¥h gift aid donations. plate collethions, standing orders and stewardship
envelopes) and open plate coll¢¢tions in 2023 amounted to £53.123
an increase of £331 (0.6211/0)
from the prior year. Sundry donations fell by £36,807 (76.840/0) compared to ihe prior yeaT.
However, this mostly relates io donations dest￿lated for the roof works received in 2022 which
were nol repeated in 2023 as the Jnajority of the works had been completed in 2022. The PCC
remain keen to boost this level of giving and conlinu¢ to review and revise way5 that giving can be
received by the church. A stewardship camp&ign was launched in October 2023 which we hope will
resuli in increased planned ￿ving in 2024.
The church continues to play an active part in the community and were able to hold vario￿5
fundraising a¢tLVlti¢s throvghout 2023 including Gala dayy 2 quiz nights, a tropic coffe¢ morning
and the Chrismi8s memory Ir¢e raising £2.000, a net £152, £410 and £319 respectively.
The aclivitie5 of the Community Centre continue to make up a substantial part of these financial
statements. Income fri)m external general hire in the year increased by £12,750 (42.150/0) 10 £42,999
following a thorough review of the pricing and l)ooking Systen￿ In place Carried out in 2022.
Fundraising events for the community rentre Contrib￿¢d a further income of £5,507 an increase of
£139 over the prior year.
We continue to reclaim in¢om¢ tax on gift aid donations. this has contributed £1 1.832 to church
funds in 2023. This is a highly important source of income and without which the cash position
would be signifi¢antly worse. All who can are encouraged io increase their donation through the Gifi
Aid scheme. We are promoting the ￿$e of the Parish Giving scheme which not only eases some of
the administrative burden of the gift aid claims process but also aids ¢￿h￿OW as the gift aid is paid
out in the same rnonth a5 the eligible donatiQT15. Included in ihe amount above ar¢ ¢laims made
under the Gift Aid Srnall Donations S¢heme (GASDS) whi¢h allows eligible charities to cla&m top
up payments on any small cash don&tions they receive. up lo a maximum of £8,000 in dOn￿lon5 per
year equating up to a thrther £2.000 in a tax year.
4.10 Our annual parish share payable to Blackburn Diocese remains the most significant part of our
overall expendilure. The total payable in 2023 amounted to £73,000 (2022: £70.000)- This w&8
reduc¢d from £88,365 following conversation with the di￿ese. A turther £6,889 remains
outstanding for prior years (2020 and 2021). leaving a lolal of £79,889. This equates to more than
IOOL¥/o of unre5tricled. unde5ignated donations and legacies (including income tax recovernble). It is
worth noting that the ¢al¢ulation for th¢ parish share changed from 2020 onwards so that ihe
payment no longer includes diocesan fee& these are now paid over separately which iotalled a
further £5,657 in 2023.
16-

PAROCHIAL CHURCH COUIYCIL OF EUXTON PARISH CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review {cotttinued)
We were able to pay £49,(MXJ of the parish share request in 2023 with plan5 to pay the out￿a￿ding
balan¢e of £24,000 following a PCC decision lo utilise Community Centre funds to meet the
shortfall after the final gifi aid claim for 2023 was received. Thi5 payment was eveniually made in
March 2024. The undery>ayment of £6,888.55 for prior years remain5 outstanding. As the parish
share is not a legally enforceable debi the undeTpaymenl is not s￿wn as a liability on the balance
sheet. However, the PCC are aware of the balance and remain committed to making fLtture
payments should our financial p05ilion allow us to. The fact that such a high proportion of in¢om¢ 1$
already accounted for in the torni of parish Share means if any exceplional costs are encountered in
the year, the PCC would be faced with a significant financial challenge.
4.12 Member5 of ihe PCC are acutely aware of their responsibilities to the church in respect of managing
the finances whi¢h are dis¢uss¢d al every tneeting. The majority of the ¢hurch's inlome is fmm
donors and the PCC is graieful to the Congregation and the wider community for their continued
financial support.
4.13 PCC as a whole continue to seek all opportunities lo reduce all ar￿ of ¢xp¢ndilur¢ and JEcognise
the need to increase incoming resour¢es ensuring we are able to m¢et liabilities as they fall due.
Expenditure on mainlenaJKe and repair will always be required on the stru¢lure and fabric of our
beautiful old ¢hurch building and the surrounding grouThls. Significant invesmienl lo th¢ Church
building was ¢ompl¢ied in 2022 however. efforts continued into 2023 to ensure the costs of this
work w&s covered and to rebuild ￿serveS to ensure we remain able to maintain it going fonvards
ensuring that it remains fit for purpose and meets the needs of our growing conEregation.
RESERVES POLICY
Reserves are held itt short-terni deposits and investments to ellsure that they are readily availabl¢ to
meet the financial requirements of the Church'5 a￿]vill¢s. Tolal Charity funds equate to £1,402,134
as at 31 December 2023. of which £77,168 is held in unresiri¢ted funds. an increase of £23,315
compared lo the previous year, including £14,415 of designated funds for the roof works. The
balance of £1,324,966 is retained in various restricted funds as follows:
Community Centre Land & Buildings
LeEa¢ie5
Church Organisations
£1,309,571
£14,520
£875
17

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
PLANS FOR FUTURE PERIODS
The key priority for the trustee5 in 2024 15 to be a healthy church which IrdnstOTms our ¢omtnunity.
We are also ¢ommitted to ensuring the long-lemi firnn¢ial ViV¢bility of Ihe minislry of the church in
Euxlon. All expenditure is scruiinised and strategies to increase income continue to be considered.
STRucfuRE, GOVERNANCE AND MANAGEMENT
At Ewxlon Parish Chur¢l m¢mbership of the PCC consists of th¢ incumbent and ¢urale.
churchwardens, Deanery Synod reptEsentatives and members elected by those members of th¢
congregation who are on the eleclornl roll of the church and who attend the Annual Parochial
Church Meeting. All those who attend services or who have a connection with the parish are
encouraged to register on the electordl roll.
The PCC is re5tK)nsible for making decisions on all matters of general concern and importance to the
parish, includingy how the funds of the PCC are to be spent. The PCC contiriues lo meet regularly.
All members of the PCC are active membeTS of the church, not only in committee but a150 as
individuals. The Standing Committee meets bdween meetings where needed and the results of the
deliberations are reported to the PCC.
ADMINISTRATIVE INFORMATION
The Parochial Church Council of the Ecclesiastical Parish of E￿￿tOn is situated on Wigan Road.
Euxion. It is part of the Diocese of Blackbum within the Church of England. Ils correspondence
addr￿S is The Viearage, Wigan Road, Euxton. Chorley. PR7 6JH.
The PCC is a corporate body established by the chU￿h of England. Th¢ PCC operates under the
Parochial Church Coun¢il Powers Measure, The PCC is a regisfrred charity under regtstration
number 1130598.
The meth(NJ of appointing members of the PCC is set out in the Church Representation Rules. The
members of the PCC during 2023 were:
Revd Jo Smitll Incumknt (Chair)
Sarah Ball
Reyd Amy BlaT]d
Gail Bolton
Ttm Cahill. from 21 May 2023
Rosemary ￿￿dWIn. to 21 May 2023
Chri%tine Glen
Andrew Grant
Anne Howard
Paul Howard. to 21 May 2023
Grant Ingham
Gareth Jones
Jenny Leap
Shona L£e
18

PAROCHIAL CHURCH COUNCIL OF EUXTON PAIUSH CHURCH
ANNUAL REPORT OF THE FAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2023
Matthew Power, to 21 May 2023
Maureen Rooney
Martln Shaw, from 21 May 2023
Susan Swfft. from 21 May 2023
Gill Steele, to 21 May 2023
Sue Whyte, from 21 May 2023
This report was approved by the PCC on I W Pfpni and signed on ils behalf by:
8Lo
Mrs Sbona l*e
Tr￿Sllrer
19-