REGISTERED CHARITY NO. 1131834
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPOtrr AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEPABER 2023

REGISTERED CHARrrY NO. 1131834
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE ￿AlLs
T•am ￿ctor.
offi￿ Addr￿8.
lfjthby Lonsd* PCC
Parish Olke
Lunef4Jate Ha
rkby Lonx
LA8 2BG
Ind•pMdgnt Examlnor.
MHA
Kendal House
Myrley Moss PAtsiftess VIMage
Kendal
L49 7RL
Arehlt¢ct8:
The FellsKle Centre
Fellsvje
Kendal. LA9 4NH
IrweTdale
S Gildersbank
Clapham
LancaShI￿ LA2 8EG
INDEX
10
Bafan¢* Sheet
11
Statement of Cash Fl
12-17

KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEIABER 2023
The Trustees present thew and the financkal Statem￿ of ts ctharity for the year ended 31 December
2023. The Irustees have adoptej the provsK*ns of the Statement of Reca)mmended PractKe {SORPI
'Ac¢ounting and RewJrting by Charitigs. IFRS 102) in preparing the annual report and finantyal stat￿ents of
the charity.
Tne flnanual )oEements nave Ocen wep&¢d in ￿￿nCe wlth lh¢ ¢Kiounts"ng P￿IGTh aGI out in ngt¢¥ to th•
8c¢ounts and compty with legi￿?1￿ rekting to chufch go¥emanc4, Ihe Chaiilies 2011 and the charities
stalement of Recommended Practice lapplublè to charities prying lhe￿ accounts in ￿ancE wf(h the
Financkql ReFx)rting Stsn¢Jard aFvI￿alle in the UK and Reputs1￿ of Ireland. FRS1021 issu•J in October2019.
Alms and Stratsgl
The Par￿hla1 Churth Council IPCC) has the responS￿￿ty 0fTw￿1ft9 with th8 ministy team in promoting in
the Ecclesiast￿al ParF¥h of Kirkby LOn$da￿ (also knwi as the Rainb￿ Parish) the W￿le mK%sion of the
Church, pastoral. evangelist4 scckql and ecumenical. Tr PCC is also speuficalty res￿n$￿￿ for the
maintenance of the 8 thurches in the Parish.
The thuKh i¥ guided ty the 'God ￿￿)n to FoPA7* Daiv. 'Care Deeplf, "s￿th Boldy. and"Tread
Genly..
The PCC'S strategies can be o)nsdered under 3 headiry:_
Mission- ￿ 8re working with the other churches in lQt*by Lon$da￿, partKularty the Kirkby Lonsdale
Mèthodist Church (KLMC). in many arga$ of MiSs￿n. Wle have been runnwig a Family Prc¥ect wrth a
full time Famity Project Leader with the a*n of 'he￿ng chddren and their families in our eJ)mmunityes,
and partthlady those with whcth th8 church ￿Trentty has little c* no e£sntxt. discover more of
God and God's puryhxe for Iheir Iwes-. also woth on many other yojects including lunch&s for
okler restdents. past¢￿￿ Trjw. and a series ofaCtpit￿ in thufch and the cwmunty during Hoty
Ministy- We are working with the KLMC on ic¥nt CW appointrrEnts. One of our Team V￿aT8 is
CLsrrenlty working halfts'we wth Ihe Methc*Ji8t Church and half ts'me with the Anglican Church.
Buildings- In Kifkby Lonsdale we are wcKknng with KLMC and St Joseph's RC Church on The BMJ
Vision., fhot the Churches. tho surmunthngs aml the R8Ctory b￿"IdIngS are c¥Batwdy and sustainably
utilised lorthe benefft olthe kxal t￿￿mUnitY, and Ihe and Alissm of the Chu￿h. In
the olhor dislrrts within the parish. o)mmunty is wotttlng to support their local clwrth
bu1￿1ng in drfterent ways.
The PCC is committed to enabling as many people as F4Jssible to w0￿h1p at our churches. and to
encouraging discifvhip and xtive enpjement across the ccrnunty. The PCC maintains an ovéNtéw of
wor8htp throughout the parish and makes syggestsons on h¢7w our services can invofve the many groups that
live wikhin our parish. Our Ser¥￿S arKI w(￿lP put faith into through praygr arKI scripturg, mu$iG and
sacrament.
Alm and Stratsgiw l¢ontinu•d
14lthen pLgnning our acatvibes for Ihe year, the mini5ty tean and the PCC have con$hJered the Charity
Commi$sKsn's guidance on public benefft and. in particular. the speuk guidance on charities for the
athan￿ment of religion. share the Di￿*68n ViSK*n statements..
Follow Dalty- by providing oppjrtunibés and trainuig that help p8¢p￿ to deepan their faith in Jesus.
and by erwuraging peop￿ to Consi￿ all of ChristHn 8eNice.
Care Deopty- by woTkHig with and supporting the kral c(Knmuniti8s in lQrf(by LOr￿da￿ and the
surrounding villages and tyir@ to reach those in partuLar need.
Speak Boldly- through inrtiatives s￿h as famity traib. working wilh schcoL%. other Famity Project
tivsties and also through publ￿ w0￿h1p Opp￿￿￿TtleS suth as the Good Frty in the Market
Square.
Trgait GgnUy- indLKliw starting to at h(M wo ¢¥n Ik%8 1)uT ivihYing5 more eff￿￿nty.

KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
Voluntsers
Eo¢h thurch has a Wal group ofvolunteers w￿> assist the min¢tsy team Mi providing reguLar acts ofwcKship.
including weddings. fijnefals aThJ bapkn. Vdunteers also p&y a mw part in tha maintenance of
churchyards arKI general hou8ekew.ng the chufch buildings.
Rl8k8 and Uncért•intlo8
The PCC f8ce8 the lolkniing r*ks and uncertaNibes".
sk
Declining
)ngregations
and SUPFQrtets-
Medium
The PCC arKI the churthes o)ntinuously monitor the financial
vth.lty of each thurch. Each church has a reSpOns￿l11ty to maintain
its buikjing and to contritmjte to the costs of the dergy through
the Parish Offer. If Ihere V*ere concems ab)ut finanoal viability thes9
uld be raised with the ArchdeacJ)n and discussed with the Ic
coffrfnunity to find a way forward.
Each church is Tesp)nsible for finding voiunteeFB to fill these mle8.
Thè Sp￿th¢ minimum roles to be fil￿ are those respons￿)18 to the
PCC knking after hgalth and safety. buildings and grounds.
assets and building security {nornialty the ChurclA¥arden). The other
rttessary ro￿ i% the Treasurer. Failure of a ccmmunty to find
indN¥Juals to fv￿1 these roles woukj be referred to tho Archdeacon.
Every 5 years eac* church has an indepetht Quinquenn￿1 Roport
whth assesses the church buildings and detsils work that will ne
to be done. Eath thurch Dist￿1 Church CourKil {DCC), ak)ng with
the I￿al eommLtnty is responsible for contributing to the costs of
omding dergy (the Offer) and looking after the¥ (*urch
bulky¥￿. If the buikjing canrM)t be maintained to a safe standard then
it will be either temporarity or p8nYraMnty.
DedinirvJ
congregations
and supporters-
Lack of
volunteers
Me¢thurn
Repaifs n89(knJ
to church
buiklings
Medium
Appltcation has been made to the Db)Ge5e to cktse the Church ofthe Hoty Ghost in Middleton. due to
significanl structurnl problems. It has not been Frt)ssth to fiTrJ and fe9)u￿e a viable plan lo secure the
fin8n¢k41 ¥ustainats"lty of the church. The c*)suro prlxess is In th• haTrJs of the Church Convntssioners.

KIRK8Y LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DEc￿BER 2023
Finan¢ial RoViOW
In 2Iy23 tolal inct)me was £220.823 ¢￿Pared vrrith £279.334 in 2022. Legacies rewved wi 2022 were 81 an
eXCePt￿nal￿ h￿h level, for the second year (unning, &nounting to £65,272. In 2023 l&ycies receNed
amounted lo £9,152. This reduclM)n amnted for aknost all ofthe drfleren(x in totsl iwe between the
In 2023 total expendfture was £351,734 compared wilh £291.434 On 2022. The maln elemenis of this
sgnifKant Incxease in costs wore the Ministry Offer, Sala￿, ProfessK*nal Fe￿ and churchyard maintenance
included Lbnder Church Running Expenses, and Church Utility Costs. The incr8ose in salaries is the result of
having a full complement of staff frcffi the teginniThJ of 2023 The additk)nal wofessional and churchyard
maintenance fees related to St klary's Chureh. Some of thi% involvwj the preparation of evidence and
$pecffi¢atDn$ to support fijture grant ap￿[CatIonS for a mw re4e¥elopment of the church. The other main
c(Hmponent ar¢)se from the closure of the Brow footpeth. which h85 necessitated the creation of a new access
to the new churchyard, and investwive on the drainage system under church band adjoining the Brow.
Utiltty costs {m¢>stly gas and eledr*) £34,373 ￿ 2023. an i[￿aSe of 42% 2022. This folkhved an
increase of 54% in 2022 ccryared with 2021.
The ex¢e¥s ofe>pgnditure over inojme in 2023 was £130.910 {£12.110 in 2022).
There were net gains on Trnveslments 01 £57.485 in 2￿23. COMP￿ with net losses of£168.099 w) 2022. Those
98ins and losses a￿ cakxiL*d based on the change in market value of our investrnents at the eThJ of th8
financial year compared with the beginning. These are nmisty 'unrealised' gains and losses, which have no
ca8h fttrhT effect. Dividend and Intwest Irhc*wne was £39,581 (£38.016 in 20221.
There was a transfer of £21,W (£20,OC(J in 2022) from Unrestr￿ fvTrJs to restiicted fvnd8. representing
the PCC'S contribution to the F8mity Project.
C>4erall ttr￿re was a net dafiii of £73,428 in 2023 (£180,199 net dthii in 2022>.
After ¢Jeducting the nel d*it for the year. totsl fu￿ as at 31 2023 amnted to £1.421.424
{£1,494.849 in 20221. The alFccation of the funts btheen unrestrthd. re5trithd and endchvment is shcwm In
nots 6 to the Financial Ststements. The pU￿oSeS ofthe reserves are explained under'Reserves Polity,
be￿￿.
The PCC has a wide spread of inveslrnents lin Order to reduce risk) in equibes, fixed intsr8St and propgty,
aknosl all ofwhich are held wi CBF Church of Engk8nd FurKls. At the 31 D￿ntsIr 2023. these investments
were Valu￿ at £1,039,3291£1,031,844 wi 2022) Liquhj cjjrrent a88ets afrb)unted to £336.495 (£426,393 in
2022) GomprBing cash hebj in b8nk ￿￿ent and dwt aXa)unts.
Rosory￿ Poll¢y
The PCC regutaty reviews its futute liabilitigs to urwjersland whets it is reta￿[n9 a suitabb Iwel of reserves.
At 31 Decernber 2023 total reserves were £1,421,424. Oflhis amcwnt.
£325,938 is a pemianent entknmient and therefore not available to meet any of the PCC'S liabilities.
Irteon* from the endth￿￿t is available to meet unrestricted exrEndrture.
£ 151,744 represents reStr7d￿ reserves, whth comprise several different furKl8 sot up to provide for
items of expendibjre spectfied by the doThys, as set out in note 6.
£ 943,741 represents unrestricted reserves.
It i¥ PCC poly to ty to rnwntsin a balanc* on unrestrthd fuTrJs whth equatss to at least 6 months
unrestricted payments. This is ￿u1valent to aFproximately £145,000. and is ￿ld to smooth out ftucluations in
Cash fl(w and to meet emergencies. This leav8s £798.741 to cover future maintenarte aTrJ renovatM)n costs
relating to our 8 churches.
St Mary's lfjrf(by Lon$da￿ 1$ Grad8 1 listed. and all the other chuffkns are Grade 2 lthd. Looking at the
Architect's QuinquennFal Rep￿1 for eath ofthe ewht churches, there a￿ svjnrficant ftrture maintgnance
requirements. There a￿ major stnKtur81 pruble￿￿ with the r(￿ and l(hver of St Mary's lfjthby LonsdaEg. Olhgr
hurches wlll need extensive roof work and storMvofk repair and reF¥)intsrrfJ over next 5 10 20 years.
nFfKanl fvrther expe￿litu￿ m¥Jht Ixcomo n*essary in th9 fvtufe relating lo land Subsiden￿ adiacgnt to
St Mary's d7urthyard.

KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
ReSeTh￿ Policy (¢ontinuvd)
Thè PCC feels that thg unrestrtcted and relwdnt restric￿ funds are Su￿lent to covw the liabili￿$ identrf*d
in the Archrtect's Quinquennid Rep￿ts at the time they are needed.
Plana for future Perloas
In addrtion to strucaural iswes at St M￿s, thwe i8 an intenlion to on a Th￿101 re(levetopmwtt of
the church as part of the '8￿ Vtsion, for aH the church bu￿rn9$ and su￿OUnd1ngS in lfjt*by Lonsdate. Tho
estirn8ted cost of this Work well in excess of the PCC r8serves. arKt a consFderable amount of prelwninary
Yffjlk ha8 been ccrfnpbted in Fryoration fof grant apth1￿$ to mr the extfa funding that will be requir&J.
Stru¢tur•, Govern•n¢• and IAanag•mont
The PCC is reimstered wilh the Chafity Crynmissron.
Th8 PCC govemed by the Parochial Church Council P￿￿er$ Measure (19561 as arn8nd￿, and the Church
Representation Ru*. which sel out the mettK*l of aFP)ntment of PCC memteTr. The PCC MeMb￿ship
consists of the incumbent {cHJr Rector), ordain&J dergy in the team, ChurclMiard8n4 Readers. parish
reprgsentatives on the Deanery Synod. e￿(led members {ntJninated by the indmdual ch￿￿ counci15), and
c(kopted memtxs.
The PCC is respOnsi￿e ts the 8 thurches in the Rainbcw Parish. This incbjdes ensuring compliance with
church and sLite rules and regulations and ovepseeing the finance of the ParBh.11 sets pdicy on finance,
heatth & safety and safeguarding. As many of the responsibilit￿ as possi1￿e are delegated to the
Chuichwardens and the District Church Counetts {DCCs) who manage the indNidual churches.
TnMto0s Tr41nlng
The Trustees bring knowledge and exwience fri>m mary areas. ￿¥j l¢tlle general training is conshJer•
necessary. There aft some SFecfft areas where trainin9 is impM)￿t xcordingty we provtde all trustees
with training on Safeguarding. In other areas, partityJlar trustees keep themselves up to date, for example with
church finwKial Pract￿£. heallh and safdy and GDPR.

KIIUW LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEPABER %Y23
Tru8te88
Team Rector.
Reverend Canon R Sn
Team VKar
Team V￿r
Lkensed Readers."
Mrs L Dew
MrACox
Churdywardens..
Mr kl H*th
Mrs A Foulerton
Mr S Evans
Mr8 R Pédley
Mrs M Venys
Mrs S SandeT8C
Representatr¥fes ¢M the Deanery
Synod:
Mrs A Fou18rton
MrsJFry
Mr C Fkrwarth
Mrs T Allen
Mr A Oakden
Mrs J IAfjIs
Mrn A Dehany
Mts P Hall
Mr N Hall
Mrs G Sykes
Mts S Thornber
Mrs M Blanchard.
V￿e Chaimian
Mrs R Pelham
MrRNCass

KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REpoKf FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees, rnspon8ibiliti
The trustees are resFonsible ts prepaIll￿ the Trustees. Annual Report and the financial StateW￿ntS in
occordan¢e wrth apPlUb￿ ladt and Uniled King(kni kL¥)unkng Slandards (United lQng¢kni Genero1
epted Accounling Practth>.
The law appiiGabk IQ Ghaiitres in EngWO & Ylale5 fequlres ihe tt) prepare nnanclal siaiemenis for
each finanual year whth gj.ve a true and fair vw of the 818le ofaffars of the chaty and of the incoming
resources and applicathon of resources of the charity forthat In prewing the8e finantial statements,
the Irustees are required to:
selgct suitable ac£ountirwJ and then apply thern ¢onsistenUy;
observ8 the rrÈthods and prin￿p￿ in the charit￿ SORP 2019 IFRS 102);
make judgttnents arKI eslimates that are r&gsonablg and prudent
State whether apPI￿able 8Leounts'ng standards have be￿ folbywed. subject to any material
departures di￿10￿j and expL4ined in the finanry* statements",
prepare the finanual ststements on the gosng (x)nc*m basis un1888 it is inaF4W to
pre8ume that tharty will continue #i Op￿￿1￿.
The tTUStees are responsible for keeping woper acc(wnting records that disc4ose with rga50naUe accuracy at
any time the financial powt￿n of the charity and enable them tr) ensure that Ihe financtal statements comp
with the Charities Act 2011. the Charilies Ikcounts and Reports) Regula￿n8 2008 and the provL8ions of
legistation relating to church g)vemanc*. afe also reS[￿s11)le for safè3uarding the assets of the charity
and hence for L8knng reasonabl8 Steps forthe preventrsn and dekntion offraud and other irregU￿rI￿8S.
The Injstees are responsble for the mainknarth a￿1 integrity ofthe chanty and financial irrfomiation inclLFded
on the charity's website. Legtslation in ￿ United Kngdc*n goveming the weparation and dissemin8tion of
finanoal State￿nts may diffw from otsrjurisdthns.
On behaw ofth8
Rev Canon Ri
rd Snct

iaRK8Y LONSDALE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT FOR THE YEAR EmI￿D 31 tECEIIBER 2023
Indgpendent EMmIn•￿S Rwt to the T￿￿t••$ of lfjthty Lonsdal¢ Parochi81 chu￿ C¢undl
I rsport to the charity trust￿ on my examination of the of the ch&ty for the year endal 31
December 2021 which we set out on p8g&8 9 to 17.
ns
isof
As the chaThty's In￿tee5 you are respon*YJ16 for the prep￿ation of the &courrts In ￿COrdanCe vAth the
rg]uirements of the Charities Act 2011 I'the Act'l
I wort in r$Sp￿t of my examination of the cw's accoLmts c8rri8d out UrKI￿ s￿l0n 145 of the Act
And in caryirYJ out my exwnination I have folbwj all the applicab￿ DI￿110rts glv8n by the Charity
)mmission ur¥Jer seCt￿n 145(5Xb) of th& Act.
Since the chaty's gross inComeexceeJJ￿j £2Y).(MIO your examiner musl be a member of a body listed in
$￿tiOn 145 of thè Act. I confim that l am qualrfied to ￿￿jèrtake the examIr￿10n because l am a mernb
of the Assocth"on of Charte￿d Cwbfied Accountants, which is one of listed bodies.
I have Complet￿ my ex8mination. I confirm that rK) malaial matter5 havt come to my 8tt&rtion in
connection the examination giviro me cause to bdieve that in any m*eriJ respect..
8ccountirrfJ recorrls not kwl in reSp￿t of tho chaTIty as wuired by $￿Ik)n 130 of the Act..
or
the ￿cOUnt$ do not ￿t0￿1 th those r￿ordS . or
3. the accounts do rk)t eomply wth th8 applicable requIrWn￿is concuning the form and content of
8ccounts set out in the (￿alItIeS (Accounts aThJ Reports) Regulab"ons 2￿6 other th8n any
r8qi•rement that the accounts give a aThJ fairvi&* *thiGh is ml a matter Gortsidered as part
of an Indèp8ndent examination.
I have no conceffts and havè come across TK) oth￿ mattw5 in C￿[¥￿tIOn ￿1th th8 examination to which
attenlion should be drd%W) in this report in orderlo a proper uThJerstandiThJ of Ihe accounts to be
reached.
C￿lin Jotffjson FCCA
MHA
Chartered Aeeountants
Kendal House
Murl•y Moss Buslness Vlllag•
Kendal
LA9 7RL
Date: ....

JRKBYLC418DALE
FOR THE YEAR ÉNOÉD
31 DECWER 2D23
2022
53Jrn
58.370
14.3P8
14.30•
18.975
13,839
8.1S2
Plwinets Gmty
15.752
21.*0
19.65S
65.272
8.358
10.479
17.365
&8D3
38.016
2.71t
1577
9.152
12,2eo
14.540
11187
39.501
1.195
&fj81
12.167
34.681
Intrnt
YOTAL
196J42
24.481
220.823
EXPENDITURE
titon9 t¢ chBiiUe&
4.107
106.a
34.375
It.717J
3.193
7.3
92.9BS
47.ZQ5
5,375
592
00,7B4
X9
6 lofdww. sby.
4.Q17
¢hutth
Churc* ufvtyr£•ls
11oe75
J4A7J
113,663
34.?73
9.$76
10,597
5.O8Y
5,7t8
Jlthrywk
441
441
TOTAL
5￿272
45.461
361.nJ
NET INCCAIV(EYPENCrfTURE)IRI&NGFRC¢A WIIWY ACTMrEs
{109.9301
1130.910)
{12.1Lh)I
NET G￿￿LO$SE$l ON INVESMNTS
44.4
13.059
57.485
1168.099)
XETMGf*iEIIEXPENDmiRE)
(20.9WI
(73.4251
118D.1991
TrANSFERS BEfwEEN FUNDS
(21.560)
21.
flETMOVEMENTIIIFUNtrS
13.C60
ITI425)
{180,190}
Rec(￿G￿T•￿I ￿ Fu￿8.
Trl4lund¥
1.030.¥
151.1
311879
1.494,e49
t.675,048
5&6
J2&9

KBYLOI1SD￿E
PARC¢HIAL¢HUIICM WJNaL
ASAT 31 DECEIIAER If
2022
FtXEDASSÈTS
1 03•.329
1.039.329
t,031,844
CURRENT A6SeT8
49MOg
10.W6
4,$10
Caeh at6ank
389.252
485.738
OUE IIryTHW4 014E YEAR
(6.99$)
15341
17.197)
122.733)
NETCURRE•IT ASSE
3820
463.095
A88ET8
UnteGtrk4ed
943.742
191.744
161,164
Ch
Ri
lo

iaRKBYLCII8DALE
PIAOCHWL CHURCH WJIK
FOR ThE YEAR END
31 DECWEA 2023
N•t￿Cc￿lI￿th*
I n.425)
i iao.1481
(39,5811
l J8,D16)
{57.48S}
160.1199
6.54B
15.258
115.538)
5.1UO
1179,4781
31,752
39.$61
ai,016
9,581
31,01e
IrKrvasB
C*h atthe yr
169.098)
426.393
43Q129
336.495
426.393
C•sh *bArl(aThY
336.495
42e,3

KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
(al Ba•1¢ of pmparntlo
The charity constilutes a pubk benefft entity 88 defir￿d by FRS 102. The financ￿1 statéments have been
prepared in accordance with the se(WKI editi.on of the Charthes". Statement of Recommended Practice ISSU￿ in
October 2019. the Financi81 ReF*Ming Sta￿3￿d In the UK aryj Republic of Ireland (FRS1021 and the
Charitiey ACÈ 2011.
by Lonsdale Parochial Chur(* Cwncil me8ts the definilk)n (A a put41¢ ontity urthr FRS 102.
Tho fmancial sL8terrthts have been wepared und8r the h*toricAI cost conventi)ft 88 modif*d by the adO￿n
of mafkei value for w)vestmnts.
The financial statemonts are a consolththjn of the indmdual financAI State￿nts for the 8 churches wilhin the
Eec￿188￿Cal Parish and the central In￿ and experKliture for the Paiothtal Church Counc41 {PCC}.
The financFal 8tatem8nts we prepar&Y Yt stsrfing, whth 1$ the frjncbonal currency ofths company.
{bl Incom•
PlaThn•d Glvlng
Planned gNiry weivable under Grfl ANJ is r6wgnisad onty when receN&J.
Incomg tax recoverable on Grfl donaiions is rec￿1$8￿ whw thg donatN)n Rceipt is recogni59d.
In¢om• from In¥￿tmonts
Diwdend8 and interesl enlitlrnts are ao¥)unted lor wtEn recei￿￿.
administratorlexecutor for the estate has C¢rnUn￿aled in I￿rtIng t￿h Ihe amount the settlen*nt dale.
Income from endowm•nts
Endcvwment funds must be retained as camal funds, l)ut ttle Inco￿ is cr*￿(8d to the unrestricbj resgrvo8
related lo ts relevant thurth.
{£) Expondlture
Ajl expenditure Is accounted for on an x¢ru8is basis and has under h8*ling$ that aggregate all
(x)sts related to the category. Expenditure is r8cognis8d where there is a ￿gaI or o)nstructive obluatson to make
payments to third parties. rt that setUer￿nt ￿11 be required and the amount of the obtsgation can b8
rMa8ured reliabty.
Dl¢xe8an Parl8h Sharo
The PCC'S conlTibution to the D#)cesan Parish Share comprises the totsl offers made by the 8 memter
churches in the Ecdesiastical Parish. The Parish Share is a(xotsnted for when paid. Any amount offered but
unpaid at 31st December shchvn as a note to the att4)unts. unless the PCC has authorised payment to be
12

KIRKBY LON8DALE PAROCHIAL CHURCH COUNCIL
NOTE8 TO THE FINANCIAL 8TATEMEP
FOR THE YEAR ENDED 31 DECEMBER 2023
l. AccoupinNG POLICIES (continuodl
Id) Invebtme
lfivestrnents are valued at market value on 31 Dwibw.
{e) Debtors
Amounts owng to the PCC at 31st December in respect of fees. rents or Other income 8re shcwn as debto
less any provision for amunts tttat may wove uncouedth.
11) Cash at bank and in hand
short.twm deposits induts held on deposil wth lh• CBF Chufch ol England Dep￿lt Fund. the COIF
Charities DeFosit Fund arKf at Ihe b￿k. Cash at bank arnj in hand indudes cash short temi highty IM]uid
Ivestsnents with a shcrft maknity of three nw)nts cff bess frryn ts d*e ofwui5itffi or Openll￿ of the deposit
or s¢milar aCC￿nL
Igl Cr•ditorn and provl8lon8
Creditors arKI wovr6ions are re(>>an￿ed the ch81ity h85 a present obwion resultbng from a past event
that will prethbty resutt in the transfer ￿ funds to a th￿d paty and the arrKJunt due lo Sett￿ the oblbjation can be
measured or estimated reli•. Creditors and provisions a￿ n(¥malty recognised at their settlwnenl
after albxing for any trade dis(xKints due.
(h} Investment galns and losws
I gain8 and b5ses are taken to the slatwnent of financial ￿*¥it￿ as tW arise. Realised gain$ and l¢)sses on
investrnents are calojlated as the difference be￿￿￿ sales pr(￿eets and their opening carrying value or their
purchase value rf acquirgd subsequent to the first day of the financwl year. Unrealised gains and losses are
Calculated as the drfferen￿ betsveen the market value at the year end and their carying value. Realbsed and
unrealised investrnent gains and k)sses are combined ￿ the Statement of FinanGial Athities.
(11 Going Concom
The finanual statements have been prepargj ￿ a wing b8Si$ 85 the tfustees tel￿ve that no maierial
UT￿ertaIntIeS exist The trustees have cg)ns*Jered the level of funds held 8nd expected level of incomo and
expenditure for 12 months frc¥n authorisirtrJ these finarThl statements. The ￿eted in1￿me expenditure
i5 $[fft￿t ￿￿th the18Yel of reserves the dwty to be able to continue as a going COr￿M.
13

KIRKBY LONSDALe
PIAOCHi4L CHURCH COUIICIL
IConth)uodl
FOR TMEYEAR EKDEO
31 DEGEAIBER 2023
STAFF EXPBISES
Wages and
47.205
Dwing the year, 2Truste88 (2022: 2) V4ve tctslgj £1.611 9022.. £23011. T1￿￿￿￿$e8**re for
2022
1.Wl.227
38,102
9B6.949
COIF I￿￿￿rt FtH
V*¢ a& at 31 Decambw
1.039.329
1.031.B44
rketva*Je 1 J8N
PwthB¥es less ID15ws*)
kncome f￿nvested
Net (k)55Y￿
1,031.844
i s),o(xbi
1.19U.V43
$7.485
1,1139,329
ALY&S N￿A5￿5 BYFUKI
FuThJ
Fund
713ml
325.938
1,039,329
389.292
7.19
CurrertAysets
CwrErt Li¥bthUes
151755
94&742
151.714
375.83e
1,421,424
Fund
Fwwj
718.
328,7n
1&93
311879
1,031,844
485,738
22.733
Cwrert
Bdan
1,030,8
151,164
312.879

' FOR THE YEAR ENDED 31 DECEIIBER 202>
ANALYS￿ OF FLW4DS
1.123
•r4d
Tot•1 funth
1.0>1806
{1,972)
S2.934
{2.943}
Icl F*nty PrryeLI
52.138
13.282
(38.4401
48,540
(d) Fr*TrSs of St Marf8
43.183
(1.Wkn)
49,312
Smjll £2.rxo wless
201
958
lel H￿10￿ Roof(*w
312.879
11068
325,938
Told FundB
22Q823
Ic) Fanlty PToJ¥l 18 aicirt irllfiab%E the mell￿51 CJA¥thto l*tr* dls(xw more ol God

IQRKaYLI)NSDALE P*AOCfrVL CHURCH COUMCIL
FOR THE YEAR EMDED 31 DEC£IW1202Z
IALY8ISOF FUNDS
31.1Z22
1.1*196
(al 8nd dKnFty¥
(b) ￿J*¢in KtrktyL¢￿sdote
1130
P,2
1.578
1¢) D£matic￿l rec•sTrJforrt•fae8
5m61
Id) farrity Proied
Si.952
135.4241
20.CiII
52,139
lel Frf8n(* of
37.511
43,183
Small £2.LW
756
ID Rorfthwth
371,993
159,1141
312.B79
Total Funds
1.675,049
A34
1A¥M9
¢frAJrd*s.
l mU￿E Lrmd#* 15 a knj t￿trAtho kn a gft ofQO.CO) ftryn MaryWknFHcOJ8th) ￿ ￿￿￿￿Of l*r l* hLL4batwJ, JaTfe5
wltshjrt-H￿SO￿, ￿g•￿tar¥j St MwY$ WLcxxd*. Tr*ftY¥l i8 io te used forthe Makn1￿anC￿ ofth?
Idl The Fam4TPrl*Xig alflnlinkn*lththe Mefv>Ssl CtArth kn our Corm￿leS thscovermtsre af God ar¥J
a fum wrieil*&Jef. is dwugy tolhs
(el The Frknrf$ ofSI M8tys F£￿￿1 is FI￿S$￿st m￿.. ar* (w8th)tL
T6

KIRKBYLONSDPIE
P*ROCHIAL CHURCH COUNCL
NOTES TO THE FII4*JICIAL STATEMEIITS
(Canth￿l
FOR THE YEAR ENDED
#I DECWl￿i 2025
2023
2•22
48.287
4.510
lo.￿6
59.345
2W22
22.733
CONNECTED ¢HAft
Lortsd4e. a W¢iwalh oNErT¢y*Tr Ccwil lond •la¢ertto the PCCS uAner5trMP.
Thè valje olfv furKI at 31 DÈL*)kner2023vw Q37712(Y22.. Q.3541.
io
11
coKrROL
12
TAX
C(*￿ati￿ tsx Ad 2010. 8ecllcrts47W9 oftrr TaxA¢t 2010, fx sec*L￿ 256 clkne Taxaticn OfC￿eatIPG*n5 ALt
1992 10 extentlhal artr 4)*dlD c*afilat* rt¥e(l& No laxdwyes hbE•iBen in Chthty.
17