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2024-12-31-accounts

Parochial Church Council of Euxton Parish Church 2024 Report and Accounts

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

Contents

Trustees Annual Report for the Parochial Church Council of Parochial Church Council of Euxton .............................3

1. Aims and Purposes ...........................................................................................................................................3
2. Objectives and Activities ..................................................................................................................................3
3. Achievements and Performance ......................................................................................................................3
4. Financial Review ...............................................................................................................................................5
5. Reserves Policy .................................................................................................................................................5
6. Plans for Future Periods ...................................................................................................................................5
7. Structure Governance and Management ........................................................................................................6
8. Administrative Information ..............................................................................................................................6
Independent Examiners’ Report ...................................................................................................................................7
RECEIPTS AND PAYMENTS ACCOUNT ...........................................................................................................................8
STATEMENT OF ASSETS AND LIABILITIES ......................................................................................................................9
NOTES TO THE FINANCIAL STATEMENTS ................................................................................................................... 10
1. Accounting Policies ....................................................................................................................................... 10
2. Movement in funds during the year ............................................................................................................. 10
3. Further Analysis of Receipts .......................................................................................................................... 12
4. Further Analysis of Payments........................................................................................................................ 13

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

Trustees Annual Report for the Parochial Church Council of Parochial Church Council of Euxton

1. Aims and Purposes

The Parochial Church Council of the Ecclesiastical Parish of Euxton (the PCC) has the responsibility for cooperating with the Incumbent, the Revd Jo Smith in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The PCC is also responsible for the maintenance and insurance of Euxton Parish Church, Wigan Road, Euxton, PR7 6JH and the Church Community Centre on School Lane Euxton, PR7 6JL.

2. Objectives and Activities

The PCC is committed to enabling as many people as possible to worship and to become part of our church family. The PCC also continues to ensure that the fabric of the church and surroundings are well maintained.

When planning activities for the year, the PCC is mindful of the Charity Commission’s guidelines with respect to public benefit and in particular the specific guidance on charities for the advancement of religion. In particular, we try to enable everyone to live out their faith as part of our parish community through:

During 2024 we continued to encourage people to grow in their own faith and also focused on equipping people to share their faith with others. This was further enhanced by working to create a more family feel and help people find their place in our church family here at Euxton Parish Church.

3. Achievements and Performance

During 2024 our focus was on ensuring the long-term sustainability and growth of the church in Euxton with a focus on enabling the spiritual growth of those who are already members of our church family and on enabling others to know God and to develop a lasting relationship with him. Our approach had three key themes, and these will remain our focus over the coming year:

To ensure a keen focus on these areas was maintained, the PCC has established dedicated teams which are made up of PCC members and other members of the church family and whose role it is to lead on their area of focus and to provide regular updates back to the PCC.

Discipleship: This year we promoted discipleship in different ways. We ran several small groups, some for specified courses such as the Lent Course or Christianity Explored, and some, like Explore in ’24 ran throughout the year as they read together through the Old Testament. During Lent and Advent, we used the diocesan resources with daily readings and prayers and over 150 took booklets to participate. Youth group has continued to meet each week in term time and ran the new Youth alpha this year.

In November, we had a celebration Sunday with ten young people being admitted to receive communion and then in a later service five of our church family being confirmed by Bishop Jill. This was a joyous day and a privilege to celebrate with each of these people as they took the next step in their faith journey.

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

Outreach: The big outreach event this year was as part of the Chorley Deanery Come & See mission, where there were mission events happening all over the deanery. We hosted a packed out Crafternoon event and were privileged to host Warren Furman (from Gladiators) on the Sunday morning. We had a presence at Euxton Gala Day. Through pastoral visiting, we met with many who are unable to get to church and hosted a Carol Singing at Euxton Park Nursing Home. Along with other churches in Euxton, a monthly coffee & chat was held during the autumn and winter.

Resources: We know that we need to use our resources well for the ministry of Euxton Parish Church to continue and to grow. There have been repairs to the footpath and church family clean up days this year. Staffing wise, our Church Administrator’s hours were doubled, which has made a significant difference and had a huge impact. We have also appointed a Church Community Centre Co-ordinator and Caretaker. In September, the Revd Amy Bland, who was here as a training Curate, left to become hospital chaplain in Kendal and we shall miss her ministry amongst us.

During 2024 we conducted twenty-six baptisms and one wedding. Each of these occasional offices is an event for both the family concerned and the community; a milestone in a person’s life and we are delighted that we were able to provide these and prepare those involved.

During the year we conducted twenty funerals and fourteen committals or burials of ashes. Pastoral care is provided in all cases so that the joys and sorrows of life are marked and people are supported, loved, and welcomed into the church with respect and sensitivity. We believe, and have seen in true in experience, that the Christian hope of resurrection is transformative. Accordingly, we issue Jesus’ invitation to walk with him through life to all people.

Church and Schools

We continue to enjoy strong links with our own school, Euxton Church of England Primary School, through the involvement of clergy, governors, and parents. We also have a link with Trinity Buckshaw primary school which is a joint Church of England and Methodist foundation school in the parish, having a presence on the governing body. Our governors were part of the appointment process for an Assistant Head and KS2 teacher. In March, we ran a CPAS School Venture for three church primary schools across the deanery including the whole of year 4 from Euxton CE.

In addition to these church schools, we have relationships with the other three schools in our parish. Many of our village schools normally visit us and use the churn building for their Christmas celebrations. The effect of worshipping together at Christmas with those who do not usually attend church, as well as doing so in an historic and beautiful church rather than in a school hall, is immeasurable.

Volunteers

Many people give their time and talents to make the church family a warm and vibrant community. The church would not function without them, and we are grateful to all of them. However, as with most charity organisations we are always in need of more volunteers to enable us to continue the ministry and for it to grow.

Deanery Synod

The PCC is represented on the Deanery Synod. This provides the church with important communication between the parish and the wider church.

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

4. Financial Review

Financial performance for the year ended 31st December 2024 is summarised on page 8 in the Receipts and Payments account.

Total receipts on unrestricted funds were £213,980 of which £71,098 was unrestricted voluntary donations, a legacy of £60,500 was received and a further £10,246 was from Gift Aid. Restricted donations of £416 were also received and are detailed in the financial statements.

The planned giving through Parish Giving Scheme, envelopes and banker's orders totalled £52,690 (2023 £46,302) so an increase of almost 14% following our Stewardship campaign in Autumn 2023. We are grateful to all those who give to support the ministry here.

Total unrestricted income including tax recovered but excluding the legacy was £86,345 (2023 £79,483) so an increase of 8%. We were grateful for a pecuniary legacy of £60,500.

£170,272 was spent from unrestricted funds to provide the Christian ministry from Euxton Parish Church including the contribution to the diocesan parish share that largely provides the stipends and housing for the clergy.

The sum that the churches in the diocese have to find is shared between the churches according to a formula that is based on a combination of the number of stipendiary clergy, congregation size and relative level of deprivation. Our calculated share request was £106,117 but we received share support of £26,117 to reduce this to £80,000. By 31 December 2024 we had managed to pay £61,150 of this and in addition paid £24,000 share for earlier years.

The church continues to play an active part in the community and were able to hold various fundraising events throughout 2024 including Gala Day, and other events including the Iron Man Fundraiser by three members of our church family. General church fundraising income was £4,676 (2023 £3,911).

The Church Community Centre lettings to external groups totalled £44,487 and from internal groups £3,326. However, costs were £47,209 so there was a surplus of £604 in the year. Additional Fundraising for the Church Community Centre raised an additional £5,338 (2023 £5,507), so overall the Church Community Centre contributed £6,111 to support the mission and ministry of the church.

The net result for the year was an excess of receipts over payments of £43,708 on unrestricted funds. Adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 December on unrestricted funds totalled £120,868.

5. Reserves Policy

Reserves are held in short term deposits and investments to ensure that they are readily available to meet the financial requirements of the church’s activities.

The church plans to keep six months expenditure in reserves to ensure that liabilities can be met and staff can be paid. This requires reserves to be at a level of around £100,000. The unrestricted reserves of £120,868 held in bank and deposit accounts are slightly above this level but future work on the Church Community Centre and payment of parish share arrears will return the reserves to the appropriate level.

6. Plans for Future Periods

The key priority for the trustees in 2024 is to be a healthy church which transforms our community. We are also committed to ensuring the long-term financial viability of the ministry of the church in Euxton. All expenditure is scrutinised and strategies to increase income continue to be considered.

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

7. Structure Governance and Management

The Parochial Church Council of the Ecclesiastical parish of Euxton is situated on Wigan Road Exton. It is part of the Diocese of Blackburn within the Church of England. Its correspondence address is the Vicarage, Wigan Rd, Euxton, Chorley, PR7 6JH.

8. Administrative Information

The PCC is a corporate body established by the Church of England. The PCC operates under the parochial church council powers measure. The PCC is a registered charity under registration number 1130598.

The method of appointing members of the PCC is set out in the church representation rules. The members of the PCC from 1 January 2024 to the date this report was signed were:

Revd Jo Smith, Incumbent (Chair) Sarah Ball Revd Amy Bland to 29 September 2024 Gail Bolton to 28[th] April 2024 Lisa Butcher from 25[th] May 2025 Tim Cahill Laura Fooks from 28[th] April 2024 Richard Gambon from 25[th] May 2025 Christine Glen Andrew Grant to 28[th] April 2024 Anne Howard Grant Ingham to 25[th] May 2025 Gareth Jones Jenny Leap Shona Lee Joseph Marston from 28[th] April 2024 Kate Power from 28[th] April 2024 Maureen Rooney to 25[th] May 2025 Martin Shaw Susan Swift Sue Whyte

Approved by the PCC on 13[th] October 2025 and signed on their behalf by the Reverend Jo Smith as PCC Chair.

………………………….……………….

Revd J Smith PCC Chair

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

Independent Examiners’ Report

Independent Examiner's Report to the members/trustees of the Parochial Church Council of Euxton Parish Church

I report on the accounts for the year ended 31st December 2024 which are set out on pages 8 to 13.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General 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 any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with s.130 of the 2011 Act; or

  3. to prepare accounts which accord with these accounting records have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephanie Rankin FCA Ribble Accounting Services Limited 56 Broadgate Preston PR1 8DU

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

For the year ended 31 December 2024

Receipts
Donations and legacies
3a
Income from charitable activities
3b
Other trading activities
3c
Investments
3d
Other income
3e
Total Receipts
Payments
Expenditure on charitable activities
Ministry costs
4a
Church activities
4b
Administration
4c
Premises costs
4d
Church Community Centre
4e
Total expenditure on charitable activities
Raising funds
4f
Total Payments
Surplus/shortfall for the year before transfers
Transfers:
Gross transfers between funds - in
Gross transfers between funds - out
Surplus/shortfall for the year after transfers
Cash/bank reserves bfwd
Cash/bank reserves carried forward		 2024
Unrestricted
funds
Restricted
funds
£
£		 2023
Total
funds
Total
£
£
146,845
416
12,252
5,167
54,501
-
53
397
329
-		 147,261
79,483
17,419
10,826
54,501
52,183
450
351
329
102
213,980
5,980		 219,960
142,945
90,924
-
1,956
4,103
13,112
-
16,880
624
47,209
-		 Note 2b
90,924
55,023
6,059
6,309
13,112
6,533
17,504
5,950
47,209
41,779
170,081
4,727
191
-		 174,808
115,594
191
170,272
4,727		 174,999
115,594
43,708
1,253
-
-
-
-
43,708
1,253
77,160
2,755		 Note 2b
44,961
27,351
-
-
-
-
44,961
27,351
79,915
52,564
£120,868
£4,008		 £124,876
£79,915
Note 2b
Note 2b

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

STATEMENT OF ASSETS AND LIABILITIES

As at 31 December 2024

Investments
Investment Fund (Robinson)
Investment Fund (Walsh)
Total
Bank balances
PCC Santander
CCC NatWest
Alliance & Leicester
Deposit Fund Anthony Legacy
Deposit Fund Lymer Legacy
Deposit Fund CB3020611
Total		 2024
Unrestricted Restricted
Total
£
£
£
-
11,006
11,006
-
1,969
1,969
£-
£12,975
£12,975
Note 2a
83,450
2,042
85,492
37,418
-
37,418
-
10
10
-
222
222
-
1,711
1,711
-
23
23
£120,868
£4,008 £124,876
Note 2b		 2023
Unrestricted Restricted
£
£		 Total
£
-
10,760
-
1,925		 10,760
1,925
£-
£12,685		 £12,685
32,914
888
44,246
-
-
10
-
211
-
1,624
-
22		 Note 2a
33,802
44,246
10
211
1,624
22
£77,160
£2,755		 £79,915
Note 2b

Other assets include:

2024 2023
Gift Aid reclaims outstanding £7,729 £4,294

Other liabilities

The parish also had outstanding Parish Share at each year end, but this is not a legally enforceable debt. The outstanding amount has been reduced and has been as follows:

2024 2023
Parish Share outstanding at year end £22,739 30,889

The notes on pages 10 to 13 form an integral part of these accounts.

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

NOTES TO THE FINANCIAL STATEMENTS CONTINUED For the year ended 31 December 2024

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies

a. Basis of preparation

The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

Previous accounts were prepared on an accruals basis, and the comparatives have therefore been revised so they now represent the 2023 Receipts and Payments rather than the amounts included in the prior year accounts which included adjustments for debtors, creditors, accruals, and prepayments. There are therefore no debtors and creditors or prepayments and accruals in these accounts or comparatives.

As these are receipts and payments accounts, they no longer show the original cost of the Church Community Centre or Annexe as under Receipts and Payments Accounting these would not have been capitalized but treated as a cost in the year (in the same way that the 2022 church roof repairs were a cost in those accounts). For information, the cost of the Church Community Centre in the 2023 accounts was £1,330,806 and the cost of the Annexe was £84,945. These had already been depreciated so had a lower net value at 31 December 2023. All other Fixed Assets had already been fully depreciated.

b. Funds

Unrestricted 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 not restricted. Details of the designations are set out in note 2 below.

Restricted funds are those that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in note 2 below.

The financial statements include all transactions, assets, and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

2. Movement in funds during the year

The movements in the different funds can be summarised as follows:

a. Investments
Churchyard (Robinson Legacy) - 476 shares
Religious Purposes (Walsh Legacy) - 85.14 shares
Restricted InvestmentsA
 1 Jan 2024
Increase in
valuation
31 Dec 2024
£
£
£
10,760
246
11,006
1,925
44
1,969
£12,685
£290
£12,975
SOAL 2023
SOAL 2024

The Investments are held in the CBF Church of England Income Fund. Dividends received are shown in Note 3d. As the Walsh Legacy is for religious purposes, the dividends are treated as belonging to the general fund whilst the Robinson Legacy dividends are used for churchyard upkeep.

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

NOTES TO THE FINANCIAL STATEMENTS CONTINUED For the year ended 31 December 2024

Movement in funds during the year (continued)

b. Cash and bank
Unrestricted Funds
General Fund
Buildings Designated
Unrestricted Cash and Bank TotalB
Restricted Funds
Building Fund
DBF Fees
Choir
Flowers
Churchyard (Robinson Legacy)
Church & Churchyard
Restricted Cash and Bank TotalC
Total Cash/bank balances (B + C)
D		 1 Jan 2024
Receipts
Payments
31 Dec 2024
£
£
£
£
62,852
213,503
161,491
114,864
14,308
477
8,781
6,004
77,160
214,980
170,272
120,868
33
326
325
34
-
5,167
3,952
1,215
438
-
-
438
449
91
151
389
-
299
299
-
1,835
97
-
1,932
2,755
5,980
4,727
4,008
£79,915 £219,960
£174,999
£124,876
SOAL 2023
R&P
R&P
SOAL 2024

11

Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

NOTES TO THE FINANCIAL STATEMENTS CONTINUED For the year ended 31 December 2024

3. Further Analysis of Receipts

. Further Analysis of Receipts
3a
Donations and legacies
Planned giving
Other giving at services
Donations - Sundry
Donations - Roof Appeal
Donations - Flowers
Tax refund
Legacies
Grants
Donations and legacies
3bIncome from charitable activities
Fees
Remembrance plaque fees
Church heating
Church Community Centre lettings
Income from charitable activities
3c
Other trading activities
Fundraising events and activities
Church Community Centre fundraising
Church Community Centre lettings
Books, postcards etc.
Other trading activities
3dInvestments
Interest
Dividends
Investments
3eOther income
Other income
Other income
Total receipts		 2024
Unrestricted Restricted
£
£		 2023
Total
Total
£
£
52,690
-
7,244
-
11,046
-
118
325
-
91		 52,690
46,302
7,244
6,602
11,046
10,399
443
2,408
91
269
71,098
416
10,246
-
60,500
-
5,001
-		 71,514
65,980
10,246
13,503
60,500
-
5,001
-
146,845
416		 147,261
79,483
7,131
5,167
990
-
805
-
3,326
-		 12,298
6,200
990
690
805
900
3,326
3,036
12,252
5,167		 17,419
10,826
4,676
-
5,338
-
44,487
-
-
-		 4,676
3,911
5,338
5,507
44,487
42,707
-
58
54,501
-		 54,501
52,183
-
98
53
299		 98
57
352
294
53
397		 450
351
329
-		 329
102
329
-		 329
102
£213,980
£5,980		 £219,960 £142,945

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Charity Registration Number 1130598

PAROCHIAL CHURCH COUNCIL OF EUXTON PARISH CHURCH

NOTES TO THE FINANCIAL STATEMENTS CONTINUED For the year ended 31 December 2024

4. Further Analysis of Payments

. Further Analysis of Payments
4a
Ministry costs
Share - current year
Share - prior years
Clergy housing
Clergy working expenses
Ministry costs
4b
Church activities
Discipleship
Outreach
Services
Flowers
Sundry
DBF Fees paid over
Church activities
4c
Administration
Administrator
Administrative costs
Independent Examination
Website
DBS Checks
Sundry
Administration
4d
Premises costs
Routine maintenance
Insurance
Car park/churchyard
Utilities
Major Repairs - Church
Premises costs
4e
Church Community Centre
Running costs
Staff team
Insurance
Routine maintenance
Minor repairs, upkeep, and maintenance
Utilities
Church Community Centre
4f
Raising funds
Stewardship costs
Raising funds
Raising funds
Total payments		 2024
Unrestricted Restricted
£
£		 2023
Total
Total
£
£
61,150
-
24,000
-
4,302
-
1,472
-		 61,150
49,000
24,000
-
4,302
4,437
1,472
1,586
90,924
-		 90,924
55,023
167
-
70
-
983
-
-
151
736
-
-
3,952		 167
-
70
321
983
2,541
151
295
736
2,698
3,952
454
1,956
4,103		 6,059
6,309
11,468
-
529
-
-
-
1,017
-
98
-
-
-		 11,468
2,368
529
102
-
1,620
1,017
-
98
-
-
2,443
13,112
-		 13,112
6,533
977
-
1,518
-
3,084
258
2,521
41
8,780
325		 977
-
1,518
1,437
3,342
2,539
2,562
-
9,105
1,974
16,880
624		 17,504
5,950
2,425
-
12,104
-
781
-
17,118
-
3,202
-
11,579
-		 2,425
32,196
12,104
-
781
-
17,118
9,583
3,202
-
11,579
-
47,209
-		 47,209
41,779
50
-
141
-		 50
-
141
-
191
-		 191
-
£170,272
£4,727		 £174,999
£115,594

.

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Charity Registration Number 1130598