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2025-12-31-accounts

Trustees RevCanonFGreen
G Bagwell
MCouper
B Hurley
LLaflin
C McAteer
KMonis
P Moss
RevP'llaylor
VThornley
CanonATitterington
Jlitterington
BTownsend
PWard
MAnson
CCouper
S Jessop (Appointed15May 2A25)
Officer roles Rev Canon F Green lncumbent and PCCChair
Jlitterington Treasurer
MCouper Secretary
Charity number(England and Wales) 1'134595
Principal address St Martin's Chapel and Parish Hall
Broadway
Fulwood
Preston
Lancashire
PRg 2TH
lndependent examiner David WoodWilsonBAFCA
Hindle Jepson &JenningsLtd
10Borough Road
Darwen
Lancashire
BB3lPL

Page
Trustee'sreport 1-4
Statement of trustee's responsibilities 5
lndependentexamine/s report 6
Statement of financial activities 7
Balancesheet 8
Notes to the financial statements 9-18

The trusteeswhoserved during the year andupto the date ofsignatureofthefinancialstatements were: The trusteeswhoserved during the year andupto the date ofsignatureofthefinancialstatements were:
Rev CanonFGreen
G Bagwell
PBrand
(Resigned 9 January2025)
MCouper
Rev NGilmour
(Resigned17Marctr 2025)
B Hurley
LLaflin
CMcAteer
KMonis
PMoss
RevPTaylor
VThornley
CanonATitterington
JTitterington
BTownsend
DWard (Resigned 30 June 2025)
P Ward
MAnson
CCouper
$Jessop
(Appointed 15 May 2025)

Current financial year Unrestricted Restricted Total Total
funds funds
Notes 2025
I
2025t 2425
€
2024
f,
lncome from:
Donations and legacies 3 137,880 137,880 282,388
lnvestments 4 9,736 9,736 12,218
Totalincome 147,616 147,616 294,606
Expenditureon:
Charitable activities 5 227,631 2,033 229,664 163,583
Totalexpenditure 227,631 2,033 229,664 163,583
Net gains/(losses) on investments I (1) (2,482)
(2,483)
1,437
Netincome/(expenditure)andmovementinfunds (80,016) (4,515) (84,531) 132,460
Reconciliationoffunds:
Fund balancesat1January 2025 1,140,356 72,206 1,212,562 1,080,102
Fund balancesat31December2025 1,060,340 67,691 1,128,031 1,212,562

2025 2024
Notes E t I €
Fixedassets
Tangible assets 11 863,052 863,052
lnvestments 12 56,251 65,031
Current assets 919,303 928,083
Stocks 13 181 175
Debtors 14 1,646 4,417
Cash at bank andinhand 209,392 281,487
211,2W 246,079
Creditors: amountsfallingduewithin 15
oneyear (2,481) (1,600)
Netcurrent assets 208,728 284,479
Totalassets less currentliabilities 1,128,031 1,212,562
Thefundsofthe Gharity
Restricted incomefunds 17 67,691 72,206
Unrestrictedfunds 18 1,060,340 1,'140,356
1,128,031 1,212,562

Unrestricted Unrestricted
funds funds
2025 2024
f €
Donations and gifts 136,661 129,306
Legacies 148,000
Grants 1,219 5,082
I31 I1',*
Donationsandgifts
Direct Giving inc.GiftAid 97,637 97,919
Baptisms,weddingandfunerals 7,246 9,118
Donations and legacies 3,322 4,353
Functions andfundraising 13,932 10,777
Floodlighting 1.620 1,M0
Magazine income 1,996 1,645
Other 11,018 4,054
:"1 ,

lncomefrominvestments
Unrestricted Unrestricted
funds funds
2025 2024
t €
Interest receivable 9,736 12,218

Total Total
Direct costs 2025t 2024
e
Staff costs
Mission Giving
Diocesan Parish Share
Clergy Expenses
Music Costs
Parish Ofiice
StMa(in'sComplex Costs
Church Expenses
Bank Charges
Church Running Costs-Electricity
Church Running Costs-Heating Oil
Church Running Costs-lnsurance
Church Maintenance-Parish Church
DemonstratorChurchExpenditure
Parish Magazine Costs
Other charitable expenditure
12,051
801
55,000
7,144
7,925
5,127
31,240
11,85s
595
1,731
5,467
4,299
81,185
1,193
706
3,345
11,700
724
60,000
8,118
7,747
6,963
19,386
'13,399
637
1,974
5,338
3,996
17,110
2,702
958
2,831
229,664 163,583
Analysisbyfund
Unrestrictedfunds- general
Restrictedfunds
227,631
2,033
163,583
229,664 163,593
6 Net movementinfunds
i
?o25 2024
The net movementinfundsisstated after charging/(crediting): f t
Fees payable for the independent examination ofthe charitt'sfinancial
statements 1,710 't,620

2025 2024
Number Number
Administration 1 1
Employment costs 2025 2:024
€ t
Wages and salaries 12,051 11,700

Gainsand losses on investments Gainsand losses on investments
Unrestricted Restricted TotalUnrestricted Restricted Total
funds funds funds funds
Gainsl(losses)arisingon: 202i
I
2025
E
2025
tt
2024 2024
f,
2024
f
Revaluationof
investments (2,342) (2,342) (12) 1,449- 1,437-
Sale of investments (1) (140) (141)
(1)
(2,482)
(2,483) (12) 1,449 1,437
:

Tangiblefxedassets
Leasehold
improvements
€
Cost
At1January2025 863,052
At31December2025 863,052
Carrying amount
At31December2O2S 863,052
At31December2024 863,052
:

12 Fixedasset investments
Restricted Unrestricted Total
investment heldbythe
funds-St PCC.M&G
CCLAChurch Charibond
of England 276units
CBF
E € €
Cost orvaluation
At1January 2025 64,733 298 65,031
Valuation changes (2,482) (2,482)
Disposals (6,000) (2e8) (6,298)
At31December2025 56,251 56,251
Garryingamount
At31December2O2S 56,251 56,251
:
At 3't December 2024 64,733 298 65,031
13 Stocks
2025 2024
€ f
Raw materials and consumables 181 175
14 Debtors
2025 2424
Amountsfallingduewithinoneyear: e f
Other debtors 't,646 4,417
15 Creditors: amountsfallingduewithinoneyear
2025 2024
Notes e t
Defenedincome 16 771
Accruals 1,710 1,600
2,481 til
{6 Deferredincome
2025 2424
f f
Otherdeferedincome 771

2025 2024
t €
Defenedincome is included within:
Current liabilities 771
Movementsinthe year:
Defenedincomeat1January 2025
Resources deferred in theyear 771
Deferred income at 31December2O2S 771

At1January
2025
Resources
expended
Gains and
losses
Gains and
losses
At31
December
2025
f € € I
Organappeal 7,249 7,249
Choir fund 64,924 (2,000) (2,482) 60,442
Walkers and talkers 33 (33)
72,2A6 (2,033) (2,482)
67,691
Prevlousyear: At1January Resources Gains and At31
2024 expended losses December
2024
e e € f
Organ appeal 7,249 7,249
Choir fund 63,475 1,449 64,924
Walkers and talkers 33 33
70,757 1,449 ,:,r*

designated fundswhichhave been set aside out of unrestrictedf undsby the trust
ees for specific p
urposes.
At{January
2:025
lncoming
resources
Resources
expended
Gains and
losses
At31
December
2025
€ f, t f, f
Mission and worship fund 34,400 (15,132) 19,268
Children's Ministry 185 185
St John'scapitalprojects 233,381 (64,3e0) 168,991
Generalfunds 872,390 147,616 (148,109) (1) 871,896
I--T 147,616(227,631) (1) 1,060,340
Previousyear: At{January lncoming Resources Gains and At31
2024 resources expended losses December
t f, t f 2024
f
Mission and worship fund s4,400 34,400
Children's Ministry 359 (174) 185
St John's capital projects 100,000 145,000 (11,619) 233,381
Generalfunds 874,586 149,606 (151,7e0) (12) 872,390
1,009,345 294,606(163,593) (12) 1,140,356

Unrestricted Restricted Total
funds funds
2025 2025 2025
At3lDecember2O25: t € €
Tangible assets 863,052 863,052
lnvestments 56,251 56,251
Current assets/(liabilities) 197,288 11,440 208,728
1,060,340 67,691 1,129,031

19 Analysisofnetassetsbetweenfunds (Continued)
Unrestricted Restricted Total
funds funds
At3{December2024: 2024
I
2024
€
2024
f
Tangible assets
lnvestments
Current assets/(liabilities)
863,052
298
277,006
64,733
7,473
863,052
65,031
284,479
1,140,356 72,2061,212,562