rochlal Church Councll of St Ambr05e, Leyiand
ststèment of Flnanclal Actlvltle5
Forthe y•¥r endln8 31 Decèmber 2024
Unrestrltted
Fund5
Rgstrlcted
Funds
TOTAL FUNDS
2024
2023
Note
INCOMING RESOURCES
Incomln8 resourtes from donors
21al
67,562
67,562
65,811
19,609
19,609
45.966
Othervoluntary incomlng resources
11 bl
Incomin8 resources from operatln8 actlvltles
to furtheT the Council's objects
61,927
56,883
21cl
61.927
4,570
4,570
to 8enerate funds
Idl
1,905
1,905
5.853
Income from Investment
21•1
135 964
155 573
182 157
TOTAL INCOME ANO ENI)OWMENTS
EXPENDITURE
600
6W
Donatlon5
31 bl
Gr3nt5
125,134
7,890
133,024
140,167
Actlvlties dlrectly relatln8 to the Wofk of the church
31cl
Church mana8ement and Jdmlnlstratlon
Archltects and planfilnB tees,8ulldlnB Regs.& Inspe¢tlon Fees
31dl
47,418
47,418
36,767
31el
173.152
181.042
TOTAL EXPENDITURE
11.719
125,4691
4,623
NET INCOMEIIEXPENSES)
137,1881
1,102
1,102
4.350
GAINS AND LOSSES ON INVE5fMENTS
NET MOVEMENT IN FVNDS
136,0861
11,719
124,3671
8,973
TRANSFER BETWEEN FUNDS
443 117
BALANCES 8ROVGPff FORWARD AT I JANUARY 2024
AALANCES CARRIED FORWARD AT 31 OECEMgER 2024
The note5 On pages 3 to 7 form part Lifthese accounts

Parochlal Churth Councll of St Ambrose. Leyland
Balance Sheet at 31 Detymber 2024
Note
2024
2023
FIXED ASSErs
309,569
321,908
Tangible fixed assets
49,241
48,139
Investment assets
358,809
370,047
CURRENT ASSETS
16,919
19,975
Debtors
3,159
1,705
Short term deposlt5
53.634
65,089
Cash at bank and In hand
73,712
86,769
4,726
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
4,799
68,913
NET CURRENT ASSEf5
427 723
452,090
NEf ASSETS
FUNDS
416,004
403,398
Unre5trlcted
11,719
48,692
Restricted
427,723
Approved by the Parochlal Church Coun¢ll on the 3rd Aprll 2025 and slgned on its behalf by the Vlcar ',
Slgned..
Rev Paul Robinson
Date '.
.2.25
The notes on pa8es 3 to 7 form part of these accounts

Parochial Church CounLIl of St Ambrose, Leyland
Notes to the Flnan¢i41 Statements
For the year endlng 31 December 2024
ACCOUNTING POLICIES
The financial statements have been prepared under the Church Accounting Re8ulatlons
2006 In accordance wlth the appllcable accounting standards and the current
Statement of Recommended Practice Accountin8 and Reporting by Charitles ISORPIFRSSEII.
The financial statements have been prepared under the hlstorlcal cost conventlon except for the
valuatlon of investment assets, which are shown at market value.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding thelr
se and are avallable for appllcatlon on the general purposes of the PCC. Funds designated for a
particular purpose by the PCC a￿ also unrestrlcted.
All the fund5 af the PCC, whether held in Church or Halls for All Accounts
are to be used for elther, at the dlscretlon of the PCC.
The accounts Include all transactlons, assets and liabllitle5 for which the PCC1s responsible In law.
They do not include the accounts of church 8roups that owe thelr maln afflllatlon to another bodv
or those that are Informal gatherings of church members.
Income and EndowmertS
Voluntary Income and capllal sources
Collectlons are recogn15ed when recelved by OT on behalf of the PCC.
Planned givin8 recelvable under Gift Aid Is recognised only when re￿ived.
Income tax recoverable on Glft Aid donation5 Is recognised when the income Is reco8n55ed.
Grants and legacles to the PCC are accounted for as 500n as the PCC 15 notlfied ol its legal
entltlement, the amount due Is quantlfiable and an Inflow of economlc benefit to
the PCC15 Probable.
Funds ralsed by Fund Raislng Events are accounted for 8ross.
Sales of books and magazines from the church bookstall are accounted for 8ros5.
Other Income
Rental income from the letting of church premlses15 recognlsed when the rental Is due.
Income from Investments
Dlvidends are accounted for when due and payable. Interest entltlement5 are accounted for as
they accrue. Tax recoverable on such Income Is recognised in the same ac¢ountlng year.
G•lns and loss¢s ¢Jn Investrnenls
Realised galns and losse5 are recognised when investments are sold.
Unreallsed galns or losses are accounted for on revaluation of investment5 at 31 December.

Parochlal Church Councll of St Ambrose. Lwiland
Notes to the Flnan¢lal Statements (Contlnuedl
For the year endlni 31 Dvember 2024
Expendlture
GrnntS
Grants and donatlons are accounted for when pald over, or as soon as an oufflow
of economic benefit Ss probable.
Attlyltles dlrectly relatlngto the work of the Churth
The diocesan parlsh share 15 accounted for when paiil. Any partsh share unpald at 31 De￿rnber
Is not provlded for in these accounts. Parish Share due for 2024 has been pald in full.
Flxedassets
Consecrated property Jnd movable thurch fvrnlshlnls
Consecrated and beneficed property of any klnd Is excluded from the accounts by s.1012llal
and Icl of the Charltles Art 2011.
Movable church furnlshln85 held by the Vlcar and Churchwardens on speclal trust for the PCC, and
which requlre a faculty for dlsposal. are accounted as inaliènable property unle55 consecrated. They
are listed in the church's Inventory whlch can be Insperted lat any rehsonable tlrnel. For inalienable
property acqulred prlor to 2002 there is insufficlent cost information avallable and therefore such
assets are not valued In the accounts. Items acqulred slnce l January 2004 have been capltallsed
and depreclated in the accounts over thelr currently antlcipated useful e¢onomlc life on a strJlght-Ilne
basls.
All expendlture Incurred In the year on consecrated or beneflced buildlngs, indlvldual items under
£1,000 or on the repalr of movable church furn15hln85 acqulred before l January 2004 is written off.
Bulldlng Improvements
Expendlture, of a capltal nature, Incurred on buildlng Improvementslextensions to the church h311s have
been capitalised at Cost, net of vèt, and are depreclated on a str8lght-Ilne basls over 25 years.
Othw flxtuT•s, flttln8s and offlce equlpment
Equipment Used withln the church premises is depreclated on a stralght-llne basls over 4 years.
Indivldual Items of equipment wSth a purchase price of £1,000 or less aTe written off when the asset
Is acqulred.
Investments
Investment5 are valued at market value at 31 December.
CurTent assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other Income are shown as
debtors less provision for amounts that may prove uncollectable.
Short-term deposits Include cash held on deposit wlth the CBF Church of En8land Funds.

Notes t¢ the financlal Ststements Icontlnuedl
For the ye•r endln8 31 tkcember 2024
INCOME AND ENDOWMENIS
Unrestrlcled Re5trlrted
Fvnds
Funds
TOTAL FUNDS
2024
2023
213 I
Incoming resources from donors
Planned glving..
Stewardshlp donations
Income tax recoverable
Collectlons (open platel at all seryices
Sundry donatlons
48,342
13,016
2,991
3,214
48,342
13,016
2.991
3,214
67,562
49,581
9,800
4,928
1,502
65,811
21b I
Other voluntsry Incomlng resources
Donatlons, appeals, etc
Le8acles
19,609
19,609
45,966
45,966
21cl
Income from operatin8 actlvitlÈs:
to further the Council's objects
Church hall lettings et¢
Fees
58,726
3,201
61,927
58,726
3,201
54,627
2,256
21d I
Income from operatln8 actlvltles:
to genefate funds
Magazlnes
Flower Fund
Fetes,bazaars, other fund-ralsln8 events
863
1,220
2,487
863
1,220
2,487
4,570
690
1,184
5.770
21e I
Income from Investment
Olvidends and Interest Includlng any
reclaimable tax and revaluatlon of assets
1,90S
TOTAL INCOME AND ENDOWMENTS
19,609
155 573
182 157

P•ftxhl•l Churth Counal of St AmbrosE. Leyland
Nples to th# Fln8n¢lal Statefntrnts l¢ontlnuedl
Fortheye•rer*lln8 JI ￿e￿mb•1 20Z4
EXPEIIDITURE
UThrestrfcted Restrl¢xed
Funds
Funds
TOTALFUNOS
Z024
2023
Donatlon5
600
other donatlons
31bl
Grants
Home mi551on$ and other Church 5ocletle$
Acthiltles dlreclly relatlngtothe work ofthe Churth
Mlnlstry: dlocesan quot• and parish shJTe
clergy expen5È5
PaTson88e houseexpendkure
Churth-rntnnlnB Èxpen5e5
Church malntenince
Expenditure on p3r15h mawlne
Upkeep of churchyaTd
Fund- Ralsln8 Cost5
Church Hall running Costs
Church Hall Malntenance
Oryan15ts fees
48,002
48,002
1,46B
3,580
3,434
5,610
70.078
3,580
3,434
5,610
3,370
3,656
6,293
2.400
300
20,674
46.230
325
133 024
2ALN)
3LK)
20.674
38,340
31,303
23.692
125 134
140 167
31dl
Churth management and •dmln15tr1tlon
Admlnlstration..
epre£latlon
Printlng and 5tatlonery
atherAdmln Costs
40,149
1,365
.40.L49
L365
29,952
1,474
Project C05t5
ulldln8 Pe8u14tlon5 Ind Inspertlon Fees et
Aichlte¢ts and pl•nnln6 fee$
177 534
TOTALtMPENDITURE
173 152
181042
STAFF COSTS
Wales and sal8Ae$11 Employee)
Soclal securlty Costs
18,718
18,728
17,046
Durln8the yeerthElollowln8 itnounts were pald to PCC rnembery:
Treasurer E330012023 £33001
Or6an15t £132512023 £11751
Vlcar £146812023 £01
TAIIGIOLE FIXED ASSETS
Fithres
Qfflce
Church
Improvemerrt & Ftttln8s equlpment Renovation
108.194
Totol
Net bookv8lue- It IstJanu•ry 2024
Addltlons ID the YEar
Deprerlbtlon- ch4r8e forthe vear
buok value-at 31st December 2024
106032
26,882
27.8C
321,9)8
27,BD9
168458
INVESTMENT AsseTS
Movement5 In the year..
Marketvalue- I january2024
Addltlon511Disposalsl durln8the year
NÈt profrtlllossl on annual revaltsatlon
Market v•lue- 310ecember2024
48.139
1,102
HoldlnK5 at 31 De￿rnb￿r 2024.. 2129.53 shares intheCBF Churth of Enland Inve5trnent Fund

Paro¢hlal thurch Coun¢ll of St Ambrose, Leyland
Notesto the Flnanclal Statements l¢ontlnuedl
FOT the year •ndlrn8 31 December 2024
DEBTOAS
2024
2023
Income tax recoverable
Prepayments
Other debtors
9,400
1,542
S,977
1,399
8,776
19,975
LIABiiinES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other credltors
4,726
ANALYSIS OF NET ASSET5 BETWEEN FUNDS
Unrestrlrted Retylcted
Funds
Funds
Total
Funds
Tangible flxed assets
Investment assets
Current a55ets
Current liabilltle5
309,569
49,241
61,993
14,7991
309,569
49,241
73,712
14,7991
11,719
Net assets at 31st December 2023
416,004
11,719
427,723
MOVEMENTS IN FUNDS
AtlJ•n
2024
Trnn$f•r
Incomln8
resources
Out4oln8 At 31 Dec
re$our¢es
2024
Unrestrlcted fund- General fund
403,398
48,692
137,066
173,152
416,004
Re5trlcted funds•
St Ambr05e Halls For All
48,692 148,6921
19,609
7,890
11,719
452 090
156 675
181,042
427 723

Independent Examlner's Report to the membersltrustees of St Ambrose Church Leyland Parochlal Church Councll
S report on the accounts for the year ended 31st December 2024 which are set out on pages I to 7.
Respectlve responslbllfties of the Trustees and Independent Examiner
The charit￿$ trustees consider that an audit is not requlred for this year under section 144{21 of the Charities
Act 2011 (the 2011 Act) and that an independent examinatlon is needed.
It Is my responsibillty to
examlne the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the General Directions given by the Charity Commlssioners
section 14515llbl of the 2011 Act,. and
State whether partlcular matters have come to my attention.
Basls of Independent Emamlner's Statement
My examination was carrled out in accordance with the General Directlons glven by the Charlty Commlssion.
An examinatlon Includes a review of the accountlnB records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disc105ures In
the accounts, and seekln8 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 I do not express an audit opinion on the accounts.
Independent Examlner's Statemenl
In connection wlth my examinatlon. no matters have come to my attentlon
l. which glve me reasonable cause to belleve that In any materlal respect the requirements
to keep accounting records In accordance with s.130 of the 2011 Act; or
to prepare accounts which accord with these accountln8 re¢ords
have not been met. or
2. to whlch, in my opinlon, attentlon should be drawn in order to enable a proper understanding of the
account5 to be reached.
Paul Latham
5 Thistle Close
Chorlev
Lancashire
PR6 OEZ
Signed.....i.a......