ALL HALLOWS BISPHAM FINANCIAL STATEMENTS
OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2024
CHARITY NO: 1130895
CROSSLEY & DAVIS Chartered Accountants Ground Floor Seneca House Links Point Amy Johnson Way Blackpool FY4 2FF
PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2024
The Trustees present their report together with the financial statements of the Charity for the year ended 31st December 2024. Financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the Charity's Trust Deed and applicable law. Bispham All Hallows PCC is registered with the Charity Commission and has the responsibility of co-operating with the incumbent in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical.
The Diocesan Vision 2026: “Making Disciples, Being Witnesses, Growing Leaders and Inspiring children and Young people” underpin our vision and aims, which are summarised in “Making Jesus known – in Bispham and beyond”
The Trustees confirm that they have complied with the duty in section four of the Charities Act 2006 to have due regard to guidance published by the Charity Commission.
ADMINISTRATIVE INFORMATION
Registered Charity name: The Parochial Church Council of the Ecclesiastical Parish of Bispham Charity registration number : 1130895 Principal Address : Parish Office 88A All Hallows Road Blackpool FY2 0AY Incumbent: (from 16th June 2021) Rev J W S Lee 88 All Hallows Road Blackpool FY2 0AY Bankers to the PCC: National Westminster Bank plc PO Box No. 1 Corporation Street Blackpool FY1 1EL Independent Examiner: Crossley & Davis Chartered Accountants Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool FY4 2FF
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
THE TRUSTEES
Members (Trustees) of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
During the year the following served as members of the PCC: (* denotes ex-officio members)
| *Rector | Rev Jonathon W S Lee | (Chairman) |
|---|---|---|
| *Associate Minister for | ||
| Community Outreach | Rev Mark Wooding | (from April 2024) |
| *Licensed Lay Ministers | Mrs D Dennett | |
| Mrs G Hibbert | ||
| Mrs A Riley | ||
| Mrs L Whitworth | ||
| *** Churchwardens** | Mrs J Carter | (Vice Chairman) |
| Mr W Hulme | (from APCM 2024) | |
| *** Treasurer** | Mr M Ormond | (died Jan 2025) |
| *** Secretary** | Mrs D Dennett | |
| *Representative on the Diocesan Synod (term ending 2029) | ||
| Mrs D Dennett | ||
| Mrs A Riley | ||
| *** Representatives on the Deanery Synod (term ending 2026)** | ||
| Mrs D Dennett | ||
| Mrs A Riley | ||
| Mr P Kay | ||
| Elected ordinary members | ||
| Term ending 2025 | Term ending 2026 | Term Ending 2027 |
| Dr David Cooper | Mr Frank Hobbs | Mrs Janet Pendlebury |
| Mr Will Hulme | Mrs Julie Holden | |
| Mr Keith Stevenson | Mr Paul Kay |
STRUCTURE GOVERNANCE AND MANAGEMENT The method of appointment of PCC members is set out in the Church Representation Rules. The PCC has complied with the requirements imposed by the code under section 5A of the Safeguarding and Clergy Discipline Measure 2016 and has accepted and endorsed the principles in the Diocesan Safeguarding Policy Statement which is reviewed annually.
All church attendees are encouraged to register on the Electoral Roll.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
During the year there were 7 PCC meetings and 3 Standing Committee meetings. Many items were discussed and decisions taken, these included:
• A week of prayer was held in April, culminating in a prayer walk;
The PCC resolved not to use the Prayers of Love and Faith and a letter to the bishop of Blackburn was sent. A decision was also taken to pay our Parish Share to the diocese via the Ephesian Fund. This is a programme initiated by the Church of England Evangelical Council (CEEC) which enables PCCs and individuals to fund evangelical ministries in England that hold to biblical and apostolic doctrine.
• The diocese asked PCCs for input to a new diocesan vision for the period 2026-2033. Ideas were discussed and a summary of these was sent to the diocese;
• Following discussions about how we should move forward with children’s, youth and families work, it was agreed that a new service (Hope@4) would be launched in April 2025.
• An All Hallows “Prayer for Growth” was approved, printed on bookmarks and is available for all to use as an aid to prayer.
ACHIEVEMENT AND PERFORMANCE CHURCH ATTENDANCE
Average Sunday attendance (services at 9.00am and 10.30am, adults and children) – 96 Average Thursday attendance (service of Holy communion at 11.00am) – 21
In addition, a total of 630 people (adults and children) attended the Christmas services. Review of the year
Review of the year
This review of 2024 aims to give an overview of general church activity. Aspects relating to the care of the church building and the halls are covered in the separate reports which follow.
We give thanks to our faithful God for his continued providence during 2024. Under the leadership of Rector Jonny Lee the church family is growing in the love and knowledge of our Lord Jesus Christ. We have been delighted to welcome Rev Mark Wooding as our Associate Minister for Community Outreach. Thanks to the hard work of a team of cleaners and decorators, the church house on Ashfield Road was made ready for Mark and his daughters Leah and Charlotte to move into in April. The church family is blessed by the ministry of our clergy and we give thanks for the continued ministry in retirement of Rev Jim Crawford and the encouraging presence of Canon Jim Rushton and Rev Nick Bralesford, whose 60th and 45th ordination anniversaries respectively, we celebrated in September, giving thanks to God for their faithful ministries and witness over so many years.
Nurturing faith and discipleship
Monthly prayer meetings, held in the morning and evening have continued as we hold our mission partners, the wider church and our church family in prayer. The 3-2-1 course is regularly run by Jonny and Katrina for baptism preparation and to encourage enquirers to find out more about “God, the World and You”. Weekly Homegroups offer a time of deeper bible study, prayer and fellowship. The book “Scattering Seeds of Hope” was made available and read by many in the church family who found it a great encouragement in sharing their faith.
Mission and outreach
Reaching out with the gospel message is a priority which is reflected in our mission statement: “Making Jesus known – in Bispham and beyond.” The Rector’s weekly update is sent by email to a large contact list. The sermon from the 10.30am service is also available on You Tube and Facebook.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
(Mission and outreach continued):
There is regular bible teaching at school assemblies by the Rector and Katrina at Bispham Endowed, Norbreck and Westcliff schools. Visits are also occasionally arranged for some school classes to the church building where they are warmly welcomed and learn more about Jesus and why we love to worship God at All Hallows.
Messy Church continues to be a popular outreach event, attracting large numbers of families from Bispham and beyond with an average of 50-60 children attending in March, June, October and December. Gospel teaching is presented in a lively and engaging way and an enthusiastic team of volunteers prepare and help the children with an imaginative and creative range of activities. Each Messy Church finishes with a simple hot meal at no charge and which is enjoyed and very much appreciated.
Children and young people
Youth group - following low numbers in the Autumn term the leaders decided to put a pause on Youth group meetings. Prior to that we had 8 young people from 5 families semi regularly at the Rectory for Bible teaching and games. Leaders are seeking to keep in touch with the youth, and took 3 young people to Abide, the diocese Youth event, in March.
Young Church - we have a brilliant team of leaders and helpers who teach the children aged 3 -12 about the Bible through games, stories, videos, songs and crafts. We've averaged about 13 children per week. Decreasing the lower age to 3+ has helped include more of the younger ones. We are currently working through a long Bible teaching scheme looking at the whole Bible "The Biggest Story", using the holidays to explore Jesus' miracles.
Toddler Group - it continues to be busy with 25+ Mums, childminders and grandparents with us each Tuesday morning. The nativity in the church building was a success at Christmas. The group is noted for its warm welcome, space for the children to run around and the tea and toast! Several people have attended church, ladies’ events, 321 and Messy Church events following initial contact with Toddler Group. There are two encouraging developments over this last year - practically every family is now staying at the end to join in the interactive Bible story and singing - also new families are joining each week, having heard about us from friends or on Facebook. Katrina Lee and Linda Whitworth
Social and Fellowship Groups
Ladies’ Ministry team arranged four events during the year. In March, a lively quiz night was followed in June by an enjoyable and occasionally prickly evening watching a demonstration then creating our own terrarium with a cactus. Great food and a time of delightful conversation was shared at an evening outing to Lakeside Kitchen in June. The year ended in November with another very well attended evening of making truffles and gift boxes to put them in. The thoughtful planning of the events is appreciated by all who attend and guest speakers bring a relevant and well received message about our faith and hope in Jesus.
Afternoon Fellowship is a varied group who meet on Tuesday afternoons. A light lunch is prepared for around 20 people at 12.30 after which there are devotions with 2 hymns, a bible reading and prayers. This is followed by a time of entertainment, usually a DVD or a guest speaker. The afternoon finishes with tea and cakes around 3pm. The fellowship is enjoyed by those who attend and is much appreciated, as is the dedication of those who organise this weekly meeting.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
Jacaranda cafe –Testimony Faith Homes
The past year saw Jacaranda Cafe still operating in The Barn every Thursday.
We see regular visitors each week but also new people come a few times and then some become regulars. At times we have needed to call on people to help and we have been assisted by a number of volunteers who help in the kitchen or waiting on and taking orders. This has been greatly appreciated. We are grateful for those who help and support in any way.
We hosted two special events. The first was a musical concert by the church silver band with a short talk by our rector Jonny, just before closing cafe for the summer holidays.
The second event was our annual carol service on the afternoon of the last cafe before Christmas. This was led by Jonny and our silver band. Another full house!
Through the cafe, church tithe and donations we have sent, via the AENON Trust, over £13000 to the children’s homes in Kenya in the last year. This is an amazing amount and we have received letters of appreciation from John Green at TFH who acknowledges the love and support of the people of All Hallows’ Church and God ’s continuing providence. In fact it appears without All Hallows’ gifts the children’s homes may not have continued in the way they have this past year.
As John and Esther are finding life not easy their son Daryl is now sending the newsletters and keeping supporters up to date
Will Hulme, on behalf of the Jacaranda Team
Craft n Chatter celebrated its 10th year anniversary with a party and a party was also enjoyed at Christmas. The group of currently around 16 meet every 2 weeks on Fridays. We start with a thought for the day and then undertake various Crafts with lots of chatter and laughter. Janet Pendlebury
Pastoral Care
Making Jesus known is at the heart of our church life and is demonstrated through the pastoral work in the parish by drawing alongside, listening and caring. We are blessed by the ministry of the clergy through their faithful proclamation of God's word, by administration of the sacraments, by conducting weddings, funerals, baptisms and through their pastoral care. The supporting ministries of LLMs, the Pastoral Team and Bereavement Support Team are also greatly valued. The Pastoral Team meets regularly to discuss and arrange visits to those in hospital, nursing homes or who are ill or infirm at home. Home Communions are arranged for those who can no longer attend church services and DVDs of the 9.00am service are delivered to a number of the housebound.
Bell ringing
The bells of All Hallows’ have continued to ring out over the last year by our loyal band of ringers. We have a bell practice most weeks on Thursday early evening sometimes with visitors joining to assist learners. The bells are in good order and we were able to ring for 10.30 Sunday services often with all eight bells ringing.
We host an annual visit of Fylde Branch members one Saturday afternoon where a large number of ringers come to ring, some of whom are very proficient in ringing complex method We welcome new recruits and anyone interested in seeing the bells and watching them rung. Raymond Scott, although no longer ringing the bells, continues to be associated with the ringing band and 96 changes were rung on the bells in December in memory of his late wife Mary. Will Hulme, Tower Captain
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
Once again the PCC extends its grateful thanks to those who give so generously of their time to help with the upkeep of the Church both inside and outside. The small but happy bands of Holy Dusters, Flower Arrangers and Maintenance Team all make a huge contribution to the life of our church and their faithful service is hugely appreciated. The Teams of Welcomers continue to show the warm and friendly face of the church when greeting regular worshippers, new members, visitors and those attending other services in church.
We give thanks to God for every spiritual blessing in Christ as we go forward in his strength and under his protection to proclaim our mission of “Making Jesus Known” in every area of church life in Bispham and beyond in 2025. Diane Dennett, PCC Secretary
CHURCHWARDENS’ FABRIC REPORT
Following work carried out in-house by Will, Dave and Garry we have had no further water ingress in the Vestry. Following Faculty submission, we have removed the organ and the choir pews and on either side of the Nave partway down, removed a pew to enable wheelchair/pushchair access. New carpet to be fitted in these areas.
STABLE
Due to squirrels gaining access to the roof space in the Stable action was taken to block the holes where they were getting in. The electrician was called upon to survey the roof space and it became apparent that damage had been caused to the electrical wiring. A quote for the removal of the loft insulation was given and the removal was duly done over two weekends. The wiring could then be replaced and we are waiting for quotes to install new loft insulation.
BARN
The PCC approved the installation of new kitchen windows and this will be done in January 2025.
89 ASHFIELD ROAD
Mark our Associate Minister took up residence together with his daughters in April.
CHURCHYARDS
The Church graveyard and graveyard C are being well maintained by Jason. As Jason no longer has Anthony to help maintain the Church graveyard a decision was made to mow just the pathways, leaving the strimming and sowing wild seeds to encourage insects etc.
Dave Rigby our new Sexton and Garry have been overseeing the cutting of the boundary hedge and cutting/strimming the grass at the front of Church as well as tidying up graveyard C.
Due to the deterioration of the car park, the PCC agreed to re-surface the whole of the car park and this work will be undertaken in February 2025.
Permission was finally granted by the Council for the trees overlooking Riley Cottages at the back of Church to be pruned.
Will and I offer our grateful thanks to everyone who have been involved in the smooth running of our Church over this past year and to those who give of their time to our many church organisations. Will Hulme & Jane Carter,
Churchwardens
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
Safeguarding Report
The care and protection of children, young people and adults involved in church activities is the responsibility of everyone who participates in the life of the Church. During 2024, there were no reports of safeguarding concerns. The PCC is fully committed to promoting a safe environment and culture and each member has enhanced DBS clearance and is undertaking the relevant level of safeguarding training. The Clergy, LLMs and Churchwardens all have enhanced DBS clearance and have completed the required training.
The PCC is kept informed of our progress on the diocesan safeguarding dashboard and hubs. Those in roles which involve work with children or vulnerable adults are also required to apply for DBS clearance and to undertake the appropriate level of training. Information posters giving contact details for reporting concerns and useful helplines are displayed in the church and church halls. Diane Dennett
Parish Safeguarding Officer
Electoral Roll Report
At the APCM held on 21stApril 2024 the Electoral Roll consisted of 189 members. 125 Resident in the Parish and 64 Non Resident. As of December 2024 the Electoral Roll consisted of 190 members. 124 Resident in the Parish. 66 Non-Resident.
In compliance with the Church of England rules the Electoral Roll 2019 -2025 has now been destroyed and a new Electoral Roll for 2025 – 2031 is currently being prepared Mrs Jannis Nixon, Electoral Roll Officer
Deanery Synod Report
Three Deanery Synods were held during 2024, in February, July and November. At St Thomas’ church in February, the focus was an update of the Missional and Financial Flourishing conversations which were taking place across the diocese. The synod in July, held at St Stephen on the cliffs was chiefly a social occasion where members of the deanery synod enjoyed the opportunity to catch up with members from other churches in the deanery in addition to conducting some necessary items of business. The final synod of the year was held at Holy Trinity church. Carolyn Barton was the guest speaker, She gave an overview of the Strategic Mission and Ministry Investment grant application and then went on to discuss the implications for parishes of the grant itself. Carolyn used a selection of slides to illustrate her talk before inviting questions from those present. Diane Dennett, Lay Chair, Blackpool Deanery Synod.
RESPONSIBILITIES OF THE TRUSTEES
The Trustees are required by the Charities Act 2006 and the Statements of Recommended Practice for Charities to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM TRUSTEES ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
In preparing these financial statements, the trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards and statements of recommended practice have
-
been followed subject to any departures disclosed and explained in the financial statements;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the Charity will not continue in operation.
The Trustees are responsible for keeping accountancy records which 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 2006. The Trustees 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.
In so far as the trustees are aware:-
- There is no relevant information of which the Charity's independent examiner is unaware; and
• The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
Approved by the Parochial Church Council on: and signed on its behalf by :
______ _________ Rev Jonny Lee (Chairman) Mrs Jane Carter (Vice Chairman and Churchwarden) fhe alan
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
| Unrestricted Restricted Endowment Notes Funds Funds Funds INCOME AND ENDOWMENTS Donations, legacies and similar incoming resources 2a 119,326 8,231 - Income from activities in furtherance of Councils objectives 2b 17,920 - - Investment income 2c 2,007 - 4,048 Other incoming resources 2d 7,650 - - _ ____ _ ____ ____ TOTAL INCOME AND ENDOWMENTS 146,903 8,231 4,048 EXPENDITURE Grants and donations 3a 7,900 - - Activities directly relating to the work of the church 3b 128,374 4,616 185 Church management and administration 3c 5,753 - - ___ _ ____ _ ___ TOTAL EXPENDITURE 142,027 4,616 185 NET FUND TRANSFERS (8,850) 15,420 (6,570) NET (OUTGOING)/INCOMING RESOURCES 4,876 3,615 3,863 GAINS AND LOSSES ON INVESTMENTS Realised 3,721 - - Unrealised - Investments - - - Freehold land and buildings - - - Depreciation - Freehold land and buildings (20,920) - - Fixtures and fittings (2,087) - - _ ___ _ __ _ ___ NET MOVEMENT IN FUNDS (23,260) 19,035 (2,707) Balance brought forward at 1st January 2024 752,778 57,359 105,447 ___ _ ___ _ Balance carried forward at 31st December 2024 729,518 76,394 102,740 |
Total 2024 127,557 17,920 6,055 7,650 _____ 159,182 7,900 133,177 5,753 _____ 146,828 12,354 3,721 - - (20,920) (2,087) _ _ __ (6,932) 915,584 _ 908,652 |
Total 2023 157,211 17,559 10,034 6,881 _____ 191685 7,300 135,416 5,804 _____ 148,520 43,165 - 6,042 - (20,920) (1,933) _ ___ 26,354 889,230 ___ 915,584 |
|---|---|---|
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
BALANCE SHEET
AS AT 31ST DECEMBER 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| FIXED ASSETS | |||
| Tangible fixed assets | 4a | 621,567 | 644,572 |
| Investment assets | 4b | 136,957 | 134,837 |
| _ _ __ | _ _ __ | ||
| 758,524 | 779,409 | ||
| CURRENT ASSETS | |||
| Debtors and prepayments | 6 | 7,343 | 7,931 |
| Short term deposits | 7 | 69,417 | 36,917 |
| Cash at bank and in hand | 8 | 84,452 | 103,961 |
| _ __ | _ _ __ | ||
| 161,212 | 148,809 | ||
| CURRENT LIABILITIES | |||
| Accruals and deferred income | 9 | 11,084 | 12,634 |
| _ _ __ | _ _ __ | ||
| NET CURRENT ASSETS | 150,128 | 136,175 | |
| NET ASSETS | 908,652 | 915,584 | |
| FUNDS | 5 | ||
| Unrestricted | 729,518 | 797,558 | |
| Restricted | 76,394 | 27,989 | |
| Endowment | 102,740 | 90,037 | |
| _ _ __ | _ _ __ | ||
| 908,652 | 915,584 |
For the year ended 31st December 2021, the PCC consider that the audit requirement of the Church Accounting Regulations 2006 (“the Regulations”) and Section 145 of the Charities Act, 2011 (“the Act”) does not apply and that an independent examination is needed. No members have required the PCC to obtain an audit of its accounts for the year in question. The PCC acknowledge their responsibility for complying with the requirements of the Act and Regulations with respect to accounting records and the preparation of the accounts.
Approved by the Parochial Church Council on and signed on its behalf by: ______ _________ Rev Jonny Lee (Chairman) Mrs Jane Carter (Vice Chairman and Churchwarden) A. das elosty
The attached notes on pages 11 to 17 form part of these accounts
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with The Charities Act 2011, Church Accounting Regulations 2006 together with applicable accounting standards and Financial Reporting Standard 102.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of informal gatherings of church members.
FUNDS
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
INCOME AND ENDOWMENTS
Voluntary income 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 income 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 reasonably certain. Funds raised by fete, garden party and similar events are accounted for gross. Sales of books and magazines from the church bookstall are accounted for gross. Other income:
Rental income from the letting of church premises is recognised when the rental is due.
Income from investments:
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
Gains and losses on investments:
Realised gains or losses are recognised when investments are sold.
Unrealised gains or losses are accounted for on revaluation of investments at 31st December 2024.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
EXPENDITURE
Grants and donations:
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 paid. Any parish share unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.
FIXED ASSETS
Consecrated property and movable church furnishings:
Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.
Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s Inventory which can be inspected at any reasonable time. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1st January 2000 are capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight-line basis.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £2,500 or on the repair of movable church furnishings acquired before 1st January 2000 is written off.
Other buildings, fixtures, fittings and office equipment:
Buildings are depreciated on a straight line basis over 50 years.
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £2,500 or less are written off when the asset is acquired.
Investments:
Investments are valued at the 31st December 2024 per the statements provided by CCLA Investment Management Limited.
Current assets:
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
| 2. INCOME AND ENDOWMENTS Unrestricted Restricted Endowment Funds Funds Funds a. Donations, legacies and similar incoming resources Planned Giving: Standing orders & direct debits 44,179 580 - Recurring grants 2702 39 - Non recurring one off grants - 3,100 - Income tax recoverable on all gift aid 15,650 549 - Collections at all services: Loose plate collections 7,332 - - Giving envelopes 14,846 125 - All donations, appeals etc. 4,430 3,838 Donations – Maintenance (Designated) 518 - - Donations Church Hall – Stable 2,566 - - Donations Church Hall – Barn 22,917 - Legacies 3,023 - - Fund raising events – social committee 1,163 - - _ _ ___ _ ___ _ ___ 119,326 8,231 - b. Income from activities in furtherance of Council’s objectives Fees for weddings and funerals (PCC Fees) 9,985 - - Fees for weddings and funerals (Diocese) 5,271 - - Columbarium fees 2,664 - - _ _ __ _ __ _ __ 17,920 - - c. Investment income Dividends and interest including any reclaimable tax 2,007 - 4,048 _ __ _ __ _ ___ 2,007 - 4,048 d. Other incoming resources Ashfield Road Rent 7,650 - - ____ _ ____ _ ___ 7,650 - - _ ____ _ _ __ _ __ TOTAL INCOME AND ENDOWMENTS 146,903 8,231 4,048 |
Total 44,759 2741 3,100 16,199 7,332 14,971 8,268 518 2,566 22,917 3,023 1,163 _ ____ |
Total 44,759 2741 3,100 16,199 7,332 14,971 8,268 518 2,566 22,917 3,023 1,163 _ ____ |
Total 44,759 2741 3,100 16,199 7,332 14,971 8,268 518 2,566 22,917 3,023 1,163 _ ____ |
|---|---|---|---|
127,557 9,985 5,271 2,664 _ ___ 17,920 6,055 _ 6,055 7,650 _ __ 7,650 _ __ __ |
|||
17,920 6,055 _ 6,055 7,650 _ __ 7,650 |
|||
6,055 7,650 _ __ |
|||
7,650 |
|||
159,182 |
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
| 3. EXPENDITURE Unrestricted Restricted Endowment Funds Funds Funds a. Grants and donations Designated grants (Tithe) 7,900 - - ____ 7,900 - - b. Activities directly relating to the work of the church Ministry: Diocese/Parish share 18,675 - - Ephesians Fund 26,145 - - Diocese assigned fees 5,031 Rector’s expenses 519 - - Church house expenses 6,764 - - Rectory running expenses 4,054 - - Church maintenance and running expenses 7,333 - - Church maintenance (Designated) 3,106 2,688 115 Barn, stable and parish office expenses 17,397 - - Wages, training and pension contributions 28,176 - - Upkeep of old churchyard and car park 6,973 831 - Upkeep of churchyards equipment 305 - 70 Outreach (incl LICF grant) 91 - - Sundry/ Miscellaneous 652 - Subscriptions, licence and computer costs 1,086 - - Support costs 397 1,097 - Charitable Giving 1020 - - Upkeep of services 193 - - Fund raising expenses 457 - - ___ _ _ ___ ____ 128,374 4,616 185 c. Church management and administration Printing, posters and stationery 929 - - Accountancy fees 4,824 - - Quinquennial Inspection Report - - Depreciation of Fixed Assets - - - ____ ____ 5,753 - - ____ TOTAL EXPENDITURE 142,027 4,616 185 |
Total 7,900 |
Total 7,900 |
|
|---|---|---|---|
7,900 18,675 26,145 5,031 519 6,764 4,054 7,333 5,909 17,397 28,176 7,804 375 91 652 1,086 1,494 1020 193 457 __ _ |
|||
133,175 929 4,824 - 5,753 ___ _ |
|||
5,753 |
|||
146,828 |
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
| 4. FIXED ASSETS FOR USE BY THE PCC Freehold land and buildings a. Tangible Fixed Assets ACTUAL/DEEMED COST At 1st January 2024 1,075,985 Additions - Disposals - __ _ _ At 31st December 2024 1,075,985 DEPRECIATION At 1st January 2024 437,633 Charge for the year 20,920 Eliminated on disposal - __ _ _ At 31st December 2024 458,553 NET BOOK VALUE At 31st December 2023 638,351 At 31st December 2024 617,432 |
F&F & Plant 4,650 3,699 - 8,349 2,127 2,087 - __ _ 4,135 6,222 4,135 |
Church Equipment Total 22,949 1,103,584 - 3,699 - - _ _ __ _ _ __ 22,949 1,107,283 22,949 439,858 - 22,853 - __ _ __ _ 22,949 462,711 - 644,573 - 621,567 |
Church Equipment Total 22,949 1,103,584 - 3,699 - - _ _ __ _ _ __ 22,949 1,107,283 22,949 439,858 - 22,853 - __ _ __ _ 22,949 462,711 - 644,573 - 621,567 |
|---|---|---|---|
621,567 |
The freehold land and buildings comprise the three church halls (Shippon, Barn, Stable), the church house at 89, Ashfield Road Blackpool and the columbarium wall. The deemed cost value is based on that estimated by the PCC as at 1st December 2015 for insurance purposes; the estimate of the current value for insurance purposes is £15,294,000.
On 23[rd] April 2020 the Church Council carried out an exchange of properties with the Blackburn Diocesan Board of Finance Limited. The proceeds of sale were £232,500 for the Church Villa less £135,000 being the purchase price of 89 Ashfield Road, Blackpool. The balance of £97,500 less allowable expenses was paid into the bank account. The purchase cost or acquisition value of the Church Villa cannot be determined and, therefore, no accounting adjustments have been made to the actual/deemed cost of the freehold land and buildings to reflect the cost of disposal.
-15-
PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
b. Investment fixed assets
| Movements in the year: Market value as at 1st January 2024 Sale proceeds Addition in year Net gain/(loss) on annual revaluation Market value as at 31st December 2024 |
134,837 (1600) - 3,720 __ _ _ 136,958 |
|---|---|
5. ANALYSIS OF ASSETS BY FUND
| Fixed Assets Current Assets Current Liabilities FUND BALANCE 6. DEBTORS Income Tax recoverable Prepayments and accrued interest 7. SHORT TERM DEPOSITS Church deposit fund Endowment Account 8. CASH AT BANK AND IN HAND Current Account Number 2 Account |
Unrestricted Restricted Endowment PCC Funds Funds Funds Total 758,524 676,059 - 82,465 758,524 161,212 57,940 82,997 20,275 161,212 (11,084) (4,481) (6,603) - (11,084) _ __ _ __ _ __ _ __ _ 908,652 729,518 76,394 102,740 908,652 2024 2023 6,659 7,345 684 586 7,343 7,931 60,000 27,500 9,417 9,417 69,417 36,917 84,452 90,886 - 13,075 84,452 103,961 |
|---|---|
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PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST DECEMBER 2024
| 9. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors Accruals and deferred income 10. STAFF COSTS Gross wages, salaries and pensions |
2024 6,603 4,481 11,084 2024 28,911 28,911 |
2023 8,073 4,561 12,634 2023 32,897 32,897 |
|---|---|---|
PCC employ an organist, parish and assistant parish administrator, and sexton, none of whom earned £60,000 per annum or more.
Mr N Sager left the organisation in March 2024 his gross salary was £2,155
Apart from the above no other member received any reimbursement of expenses or remuneration. The average number of staff employed during the year was 4.
-17-
INDEPENDENT EXAMINER’S REPORT
TO THE PAROCHIAL CHURCH COUNCIL (“PCC”), THE TRUSTEES OF ALL HALLOWS, BISPHAM
I report on the accounts of the PCC for the year ended 31st December 2024 set out on pages 11 to 19.
Respective responsibilities of the PCC and the examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees 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:
-
examine the accounts under Section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
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 PCC 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 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 matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the requirements of the 2011 Act, and the Regulations have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Peter Swarbrick B Sc (Hons), FCA Crossley & Davis Chartered Accountants Ground Floor Seneca House Links Point Amy Johnson Way Blackpool FY4 2FF
Date:
-18-
PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
SCHEDULE OF INVESTMENTS AT MARKET VALUATION
AS AT 31ST DECEMBER 2024
Church and churchyard Maintenance
| Poste Church of England Central Board of Finance - 1986 shares in Fixed Interest Securities Poste Church Investment Fund Poste Church Deposit Fund Mary B Coppock MBE -2776.40 shares Church Repair Hall Church Investment Fund Hall Church Deposit Fund BALANCE CARRIED FORWARD |
- 18,267 - 64,198 - - 82,465 |
- 17,858 - 62,761 - - 80,619 |
|---|---|---|
This page and the following pages do not form part of the financial statements.
-19-
PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS, BISPHAM
SCHEDULE OF INVESTMENTS AT MARKET VALUATION
AS AT 31ST DECEMBER 2024
| B. NON ENDOWMENT - UNRESTRICTED Re: Sale of Churchyard Land (27th April 1973) Church of England Central Board of Finance: 18456 Shares in Fixed Interest Securities 1004.29 Shares in the Investment fund UNRESTRICTED HELD BY DIOCESAN BOARD OF FINANCE LIMITED (BY GUARANTEE) Other Investments Sherwin Bank Santander BT Group plc Lloyds TSB Group plc United Utilities plc HELD BY PCC TOTAL INVESTMENTS |
2024 27,522 23,222 50,744 133,208 2,200 1,099 450 - 3,749 136,957 |
2023 26,715 22,702 49,417 130,037 1,865 943 392 1,600 4,800 134,837 |
|---|---|---|
United Utilities shares were sold during the year. A total of 821 shares sold, the value of the shares at the time of sale were £1,600. Proceeds of £1,619.69 were received generating a profit of £19.69.