Charlty Reglstratlon No. 113536S
BOLTON PARISH CHURCH
PARISH CHURCH OF
ST PETER BOLTON-LE-MOORS
TRUSTEES REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr l Darbyshire
Mrs L Easterman
Mr D J Eckersley
Mrs H Haywood
Rev l Hepburn
Mrs S Hobson
Mr A J Mitchell
Mr S Maguire
Mr D F Mortidge MBE
Mrs A Morris
Rev Canon Professor K Newport
Mrs R M Newport
Canon J Walsh OBE
Mr M Wells
MISS E F Weston
Mr G Whalley
Mr T J Whillas
Joint Chalr
Canon J Walsh OBE
Joint Chair
Miss E F Weston
Treasurer
Mr A J Mitchell
Secretary
Mr l Darbyshire
Charity number
1135365
Prlncipal address
Sl Peter's Parlsh Church
Silverwell Street
Bolton
BL1 1PS
Indepondent examiner
MrAndrew Simm FCA
Smith & Goulding Limited
Hamill House
112-116 Chorley New Road
Bolton
BL14DH
Bankers
Royal Bank of Scotland plc
46-48 Deansgale
Bolton
BL1 1BH

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
CONTENTS
Page
Trustees Report
Indepènd8nl Examinerfs RepDrt
Slalement of Financial Acliviliés
Balance Shèel
Notes TD The Accounts

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their report and accounts lor the year ended 31 December 2023.
The accounts have been prepared in accordanGe with the accounting policies sel out in nDte 1 to tre financial
slalemenls and comply with the Charity's Trust deed, the Ch2rit16s Act 2011 and 'Aceounling and Reporting by
Ch8rilies.' Slalemenl of Recommended Practice applicable lo Charities preparing their account6 in a¢cordan¢e with the
Financial Reporting Standard applicable in the UK and Republic of IFeland IFRS 1021 leffeclive 1 January 20191"
Aim and Purposes
Sl Peter Bollon-Le-Moors Parochial Church Council IPCCI has the responslbilily of cooperating w(Ih the incumbent, in
promoting in the eccle5iaslical parish, the whole mission of the Church, pastoral, evangelical, social and eGumenical,
The PCC is also specifically rtsponsible for the m8intenance of the Church of Sl Peter, SilvenNell Street, Bolton.
Objectlves and Activlties
The PCC is committed lo enabling Anglican Witness in the Heart of Bolton. Bolton Parish Church is the civic chur¢h of
Bolton rootèd in the Anglican choral tradition and is known Ihroughoul the town as 'The Parish Church,. We 58ek lo
build on our location and tradition by our worship, music, preaching and leaching, in our pastoral care and in our
stewardship of our fine chLtr¢h building.
Through close partnership with our three foundation schools, we aim lo contribute lo the ex¢ellenl education and
spirilual development of children and young people in Bolton.
Public beneflt statement
When planning our 8clivilies for the y&ar, wè have conside￿d the Commission's guidance on public benefit and the
supplementary guidance on charities for the advancement of religion. In particular, we lry lo enable ordinary people lo
live out their faith as part Df our paiish community through..
Worship and prayer",
Learning about the Gospel.,
Doveloping their knowl@dge and IIu51 in Jesus.
Provision of pastoral care for people living in lh8 wider parish.
Missionary 8nd outreach work.
To lacililale this work, il is important that we maintain the fabric of the Church of Sl. Peter.
Achievements and Performance
Worship and Prayer
During 2023 services were held regu18rly at 8.00 a.m., f1.00 a.m., and 6.30 p.m. on Sundays and around midday on
Several days of Ihe week and with Covid-19 r&slricllons being removed, communion is taken in both kinds.
We have celèbrated 12 baptisms, 3 weddings and held 4 funerals in our church this year {a further 3 lune¥als were
held al the crematorium).
Deanery Synod
Nine members of the PCC sil on thè Deanery Synod. This provides the PCC with an important link belween the parish
and the wider slruGluies of the church. This year the PCC has also focused ils attention on the questions posed lo
parishes in the Oeanery about Ihe most effective deployment of slipendiary and non-slipendiary clergy and Mission
Communities.
rhe Church Building and Grounds
During 2023 the kitchen was relocated with a new servery, the toilets were refurbishèd and th6 front gales painted, all
funded with assis18n¢e from the Markland Trust. The roof, church alarms, pathway lights, boil6r and gutters were
maintained.
Mi551on and Evangelism
Helping those in need is 8 demonstration of our faith. Through our fundraising efforts £2,690 was given lo local and
national charitie5 during 2023.
Our parish magazine is distributed on a mor*lhly basis. The magazine keeps our parishioners informed of the irnportanl
matleis affecting our Church and articles that help develop our knowledge and trust in Jesus.
iv

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Pastoral Care
The Clergy and olhers visit mtsmbers of our Parish in home or hospital. Some members of our parish are unable lo
allend church due to sicknes5 and age. The ¢lergy and members of the Pastoral Care Team ensured that contact was
made by regular phone ￿115 and newslelle¥s.
Ecumenical Relatlonships
The church is a member of Churches Together in Bolton. Mission initiatives in the Towts Centre such as Passion for
Bolton are carried out on an ecumenical ba51S.
Financlal Review
Bolton Parish Church relies on a mixture of regular congiegalional giving Coupled with addilitsnal income from a¢tivilies
both inside the Church and th@ use of the grounds lo rent ¢8r parking spaces to local businesses.
Regular Congregational giving increased in 2023 10 £33,395 12022'.£31,8981, The Annual Gift Day raised £8.931
12022..£7,9451. No legacies were received12D22..£29,3621.
With fewer people working from home, Car park income iRc¥eased lo £32,345 {2022'.£28,0901
Income from the use ol the Church building for filmiiig and concerts reduced lo £7.782 from £11,380 in 2022 due lo
less filming and Civic events.
Wedding & Funeral income In 2023 al £4,638 wa5 signilicanlly less than in 2022 (£14,519).
Total receipts on unreslricled funds were £118,884 12022=£157,0641 of which £52,217 was unrestricted voluntary
donations, and a further £15,966 was from Gift Aid. The planned giving through envelopes and banker's (xdèrs
increased from £31,528 in 2022 10 £33,395 in 2023.
£129,69Q12022..£124,0141 was spent from the unrest￿cled lunds lo piovide the Ghrislian ministry frorn Sl. Peter's
Church including the Contribution to the dioGosan parish share of £61,80012022".£56,1001 which largely provide5 the
stipends and housing for the clergy.
The sum that the churches in the Deanery have lo lind is shared between the churches on a negoliatedlagreed basis
and is forward sel for a Ihree-year period. For 2023 the assessment was based on the previous 3 years allendance
and income cenSLlS with a promise of a review during 2023 to agree a selllemenl figure for years 2023-2025.
Unfortunately, due lo personnel problems al the Diocese, discussions with the Manchester Diocese for the selling of a
Parish Share for years 2023-2025 did not lake place in 2023 and have been ptjl back lo 2024.we paid the full requested
amount for 2023 but are hoping lo gel this re-assessed In 2024.
For the 3 years up lo October 2023 we have been on a favour8ble gas ¢onlract. Our new contract reflects the changos
in the energy market and we are paying significantly more- old £0.033p per klwh new £0.07p per klwh.
January lo September 2023 was al the old rale and October lo December 2023 al the new rate. Ga8 costs Incieased
from £10.638 in 2022 10 £14.283 in 2023.
The net result fo¥ the year was a delicil of receipts over payments of £25.99912022'.£9,039 surplus) on unTeslricled
funds.
The annual revaluation ol investment 8ssels showed an increase of £3,926 on the values at the end of 2023.
There was an increase in bank and deposit balances dtjring the year of £11,006.
The reslricled funds include the expenditurè relating lo the painting of the gales, roof repairs, music, ChDir & Organ
scholarships which have been recovered through grar*ls from The Markl8nd Trust. A grant from Hulme's Bolton
Lectureship Charity Estate was received towards the Lecturer's housing and expenses. Also included in reslricled
funds are thè Friends ol Bolton Paiish Church, the Tower and Flower funds, Sunday Morning Coflee funds and the
Choir & Organ Scholarship.
The designated unreslricled funds a￿ the newly formed Tuesday Group and monies raised for the 2021 celebration
01150 years in the rebuilt and re-consecraled church.
Reserves Pollcy
The PCC consider that they should hold six month's average exp&ndilure in bank accounts and easily realisable
investments which has been achieved throughout the year. The PCC ale in the fortunate pos11ion of being able to seek
financial assistance by way of grant or loan from the Markland Trust for major building works and therefore do not hold
any specilic investments for this purpose_ Funds are held in ethiGal Inveslmenls.
Volunteers
We would like lo thank all the volunlesrs who work so hard to make our church the lively and vibrant community that il
is. In particular we want to Mention our chur¢hwardens Canon Walsh & Miss Weston. the director of music Philip

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
O'connor, the choir, bell ringers, flower arrangers, social committee. pastora5 ¢Dmmillee, lea and coffee servers. Rose-
Marie Newport and the Sunday School leaders and our cleaners. All of these have worked so tirelessly on our behalf.
Structure, governanc8 and managemont
The method of appointment of PCC members is sel out in the Church Representallon Rules. The PCC is a registered
with the Charity Commission (Charity Number 11353651.
The PCC has related Charities and Trust Funds which have been founded over the years lo assist an(J provide financial
help lo the Church when it is de8med lo be needd by the Trustees of the various charities and Irusts. These include
The Markland Trust, Th? James Ormrod TrLtsl, Bolton Relief In Need Charity and Hulme's Bolton Lectureship Charity
Eslale.
Al Sl. Peter's the membership of the PCC consists of the incumbent {our Vicar), church wardens, the Lecturer and
Parish clergy and members elected by those rllembers of the congreg81ion who are on the electoral roll of the church.
All Ih05e who allend our servtces I members of the congregation ale encouraged lo register on the Ele¢loral Roll and
stand lor election lo the PCC.
The PCC members are responsible lor making decislons on all mallers of general concern and importance lo the parish
including how the funds of the PCC are spent. New memb8rs receive initial training into the workings of Ihe PCC.
The full PCC mel five limes, e%lher in persc>n or remotely, during the year. Given ils wide responsibllilies the PCC has
number of commillees. each dealing with a particular aspect of parish life. These ¢omniillees which include pastoral,
swial, fabric and fi'nknce, are all responsible lo the PCC and report back to il regularly with minutes ol their decisions
being received by the full PCC and discussed if necessary.
Admlni5trative Informatlon
Sl. Peter Bolton- Le-moors is situated off Silverwell Street, Bolton. It is part of the DI0￿$e of Manchester wthin Ihe
Church of England. The correspondence address is Sl Peterfs Parish Hall, Silverwell Street, Bolton BL1 1 PS. The PCC
is a body corporate IPCC Powers Measure 1956, Church Representation Rules 20061 and a charity registered wllh the
Charity Commiss10n.
PCC members who have served during the year ar2..
Ex Officio Members
In¢umbent.. The Reverend Canon Dr Chris Bracpgirdle {relired 301h Apr4120231
Clergy.. The Reverend Simon Gook
Clergy.. The Reverend Canon Professor Kenneth Newport
Clergy.. The Reverend Grace Gazg
Clergy.. The Reverend lan Hepburn
Churchwarden & Deanery Synod., Canon John Walsh OBE
Chvr¢hwarden & Deanery Synod.. Miss Evelyn Weston
Deanery Synod.. Mrs Lesley Easlerman
Deanery Synod.. Mr lan Darbyshira
EleGled.' Mr David Eckersley
El&¢ted.' Mr5 Helen Haywood
Elected.. Mrs Sarah Hobson
Elected.. Mr Simon Maguire (appointed May 20231
Elected. Mr Andiew Mitchell
Elected.. Mr David Morlidge MBE
Ele¢lÈd.' Mrs Airnee Morris
Elected.. Mrs Rose-marie Newport
Elected.. Ms Ann Warburton Iresigned May 20231
Ele¢led'. Mr Matthew Wells lappoinled May 2023)
Elected.. Mr Geoffrey Whalley
Elected.. Mr Trevor Whillas
The Reverend Canon Dr Chris Bracegirdle retired April 2023. The position of Vicar of Bolton is cuirenlly inlerffgnum.
statement of Trustees responsibllltl&s
The Trustees are responsible lor preparing the Trustees, Report and the linan¢ial slalemenls in accordance with
applicable law and United Kingdom A¢counting Standards including Financlal Reporting Standard 102.. The Financial
Reporting Slandard applicable in the UK and Republic of Ir&land (United Kingdom Generally Acceplecf Accounting
Praclicel.
vi

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The law applicable lo charities in England & Wales requires the Trustees lo prepare financial slalemenls for each
financial year which give a true and lair view ol the slate of affairs of the Charity and of the income and expenditure of
the Gharily for that period. In preparing these financial slalemenls, the Trustee5 are required to..
select suilable accounting policies and then apply them consislenlly..
observe the methods and principles in the Charities SORP.,
make judgments and accounting &slimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject lo any material departures disclosed
and explained in the financial slalemenls, and
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the Charity
will continue in business.
The Trustees are responsible for maintaining proper a¢¢ounling records which disclose with reasonable accuracy al
any lime the financial position of the Charity and enable them lo ensure that the financial slalements comply with Ihg
Chaiilies A¢1 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust
deedlconstilulion. They are also responsible for safeguarding the assets of the Gharity and hence for taking reasonable
steps for the prevenliDn and detection ol fraud and other irregularities.
Approved by the PCC on......
and signed on their behalf by
.E. Weston IPCC Joint Chairl
-J. Walsh IPCC Joint Chairl

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
INDEPENDENT EXAMINER'S REPORT
TO THE PCC OF THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
I report lo the Trustees on my examination of the accounts of The Paiish Church ol Sl Peter Bolton-Le-Moors Ilhe
Charilyl for the year ended 31 December 2023. which are set out on pages Ex lo xxii.
Responsibllltles and basis of report
As the Trustees of the Charity you are responS￿bIe for the pr&paraliDn of the accounts in accordance with the
requirements of the Charllles Act 2011{'Ihe Act'l.
I report in respect of my examination of the Trustee's 8¢counls carried out under section 145 of th6 2Q11 Act and in
carrying out my examination I have followed all th& applicable DireGlions given by the Charity Commission under
soclion 14515llbl of the 2011 Acl.
Independent examIne￿S statement
I have completed my examination, I confirm that no material mall@rs have Come lo my allenlion in connection with
the examln81ion giving me cause lo believe that in any material re$ped'.
111 accounting records were nol kept in r&specl of the Charity gs required by section 130 of the Act". or
{21 the accounts do not accord with those records.. or
131 the accounts do not ¢omply with tha applicable requirements concernlng the form and content of accounts sel
out in the Charities IAc¢ounls and Reports) Regulations 2008 other than any requirement that the accounts give
a 'lrue and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come aGross no other mallers in connection with the examinslion lo which allenlion
should be drawn in this report in order lo enable a proper undersianding of the accounts lo be reached.
Signed..
Mr 14ndrew Slmm FCA
Dale.......
Smith & Goulding Limited,
Chartered Aecounlanls
Hamill House
112-116 Chorley New Road,
Bolton, BL1 4DH

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Designated RestrlGted Endowment
Funds
Fund5
Funds
Funds
Total
2023
Total
2022
Notes
Income and endowments from:
Donations and legactes
21al
68,183
25,394
93,577 124,321
Church aclivib'es
21dl
5,231
7,894
7.125
19,655
Activities for generating funds
21bl
43,050
47
43,097
41,056
lacome from investments
21cl
2,420
192
2,612
2,285
Total Income
118,884
47
27,480
146,411 187,317
Expenditure on:
Raising funds
6{bl
15.193
471
15,664
24,405
Church activities
61al
129,690
28.691
158,381 156.144
Total expendlture
Nat income I lexpendlturèl before
investmènt galn51llossesl
Galns I Ilossesl on investment assets
144,883
471
28,691
174,045 180,549
125,9991
4241
11.2111
127,6341
6,768
On revaluation I disposal
71c}
3,817
109
3.926 11.4061
Net Income l {6xpenditurel
Transfers between funds
122,1821
14241
1.2111
109 {23,7081
5,362
Net movement in fundts
122,1821
14241
{1,2111
109 123,7081
5,362
Fund balances al 1 January 2023
115,266
820
16,044
1,146 133,276 127,914
Fund balances at 31 December 2023
93,084
396
14.833
1.255 109,56B 133,276
The breakdown of the 2022 figures belwaen the unrestrided. éesignaled. r@stricled and endowment funds are in
nole 15 on pages xviiii -xxii.

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
BALANCE SHEET
AS A T31 DECEMBER 2023
Notss
2023
2022
Flxed Assets
Tangible fixed assets
Investments
8,076
125,991
134,067
9,501
71albl
137,354
Total Flxed Assets
146,855
Current Assets
Slo¢ks
155
543
Debtors
io
2,683
22,583
23.227
11.577
Cash al Bank and in Hand
11
25,421
35,347
CurrBnt Liabllltles
Creditors
49.920
48,926
Net Current Asset5
124,4991
109,568
113,5791
133,276
Total Net Assets
The Funds of the Charlty
Endowment Funds
1,256
14.833
396
1.146
16,044
820
Reslricled Funds
Designated Funds
Unreslricled Funds
93,084
109,568
115,266
133,276
Total Charlty Funds
The accounts were approved by the Parochial Church Council on .
and signed on ils behalf by..
.E. Weston IPCC Joint Chalrl
.J. Walsh IPCC Jolnt Chairl
-Z...A. Mltchell (Treasurer)

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1 Accountlng pollcles
1.1 Basls of preparation
The accounts have been prepared in accordance with the Charlly's Trust deed, the Charities Act 2011 and
"Accounting and Reporting by Charities.. Slalemenl of Recommended Pracli¢e applicable lo charities preparing their
accounts in accordance with the Financial Repc>rting Standard applicable in the UK and Republic ol Ireland IFRS 1021
leffeclive 1 January 20191 The Charity a Public Beneftl Enlily as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not
lo prepare a Stalemonl of Cash Flows.
The accounts have departed from the Charities (Accounts Reportsl Regulations 2008 only lo the exlenl required
lo provide a true and fsir view. This departure has involved following the Slalement of Re￿mmended Practice for
charities applying FRS 102 issued in OGlober 201 g rather than the A¢¢ounting and Reporting by Charities- Statement
of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Thè ac¢ounts are prepared in slerling, which is the functional currency of the charity. Monetary amounts in these
financial slalemenls are rounded lo the nearest £.
The Iinan¢ial statements have been prepsred under the historical cost convention except for the valuation of
investment assets, which are shown al maikel value_ The financial slalemenls inclyde all Iransaclions, assèts and
liabilities for which the PCC is responsible in law. They do not include the acwunls of church groups that owe their
main affilislion lo another body, nor those that are informal gatherings of church members.
1.2 Going concern
At the lime of approvin9 the accounts, the Trustees hav8 a reasonable &xpeclalion that the Challty has adequate
resources lo continue in operational existence for the foreseeable future. Thus, the Trustees continue lo adopt the
going concern basis of accounting in preparing the sccounls. There are no material un¢ertainlies about the Charity's
ability lo continue,
1.3 Funds
Endowment funds are funds. the capi181 of which musl be mainlained., only income srising from investment of the
endowment may be used either a5 restricted or unrèstricted funds depending upon the purpose for which the
endowment was established. Thè investments are held by the Manchester Diocesan Board ol Finance.
Reslri¢led funds represanl lal income from trust or endowmènts which may be expenrled only on those restricted
objects provided iri the terms of the trust or bequest. and Ibl donations or grants received for a specific object or
invited by the PCG for a specific object. The funds may only be expended on the specific object for which they were
given. Any balance remaining unspent al the end of each year musl b& carried forwarded as a balance on that fund.
Unrestricted funds are genaral funds which can be used foT PGC ordinary purposes.
Designated funds comprise ol funds which have been sel aside al the dis¢relion of the PCC for specilic purposes.
The purposes and uses of the designated funds are sel out in the note lo the accounts.
1.4 Incoming resources
These are included in the Slatemenl of Financial Activities ISOFAI whtsn..
the PCC becomes legally enlilled lo the benefit of use of the rèsources.,
an inflow of economi¢ benefit is probable., and
the monetary valué can be measured with sufficlenl ieliability.
1.5 Resources expended
Liabilities are recognised as soon as an oulllow of economic benefit Is probable.
Governance costs include costs ol the prtsparalion and exatnination of slatulory accounts, the costs of Trustees
meetings and cost of any 5egal advice lo Iruslees on governan￿ or conslilutional mallers. All the governance ¢oslB
have been included in ChurGh A¢livilies as a whole rather than be apportioned.
1.6 Cash and cash equivalents
Cash and cash equivalents inGlude cash in hand, deposits held al call with banks, other short-term liquid investments
with original rllaturilies of threé months or less, and bank Dverdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
xi

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1.7 stock
Stocks are slated al the lower ol ¢osl and eslimaled selling price less costs lo complete and sell. Cost comprises
direct materials and, where applicable, direct labour costs and those overheads Ihal have been incurred in bringing
the stocks lo their present loealion and condition. Items held for distribution al no OT nominal consideration are
measured al cost.
1.8 Tanglble fixed assets and depreclatlon
Consecrated and benefice property is not included in the financlal slalemenls in accordance with s.1 J of the Charities
Ac12011.
Movable church furnishings are hald by the Vicar and Church Wardens on special Irustfor the PCC and which requlre
a faculty for disposal are inalienable property, listed on the Church'5 inventory, which can be inspected by appoinlm$nl
wilh the Church Wardens. For anything acquired prior lo 2000 there is insufficient cost information available and
therefore such assets are not valued in the finanGial slalemenls. Subsequently no individual items have cost more
than £1,000 so all such expenditure has been wrillen off when incuired,
Equipment used within the church premises is cleprecialed on a reducing balance al 20'k p.a. Individual items ol
equipment with a purchase Price of £500 or less are wrillen off when the asset is acquired. Computer equipment is
depreciated al 250/0 slraighl line. The equipment purchased using restricted funds is d&preciated at 200h slraighl line.
Fixed asset investments are initially measured al transaction price excludlng Iransacts'on costs, and are subsequently
measured al fair value al each reporting dale Changes in fair value are Tecognized in nel incomellexpendilurel for
the year. Transaction Costs are expensed as in￿rred.
2 Incomlng resourcès
Unrestrlctad Deslgnated
Funds
Funds
Restricted
Funds
Total
2023
Total
2022
21al Donatlons and legacies
Planned Giving
Gift Aid
Tax Receivablè
Other Giving
Collections- open plate
Gill Day
Grants 2lel
Donations, app8als etc
Contribution for vicar's expenses from St Philips
Maintenance Wall Safe
Unclaimed donations
Donated Car park facilities
33,395
15,966
33,395
15,966
31,528
11,842
5,392
8,931
5,392
5,674
8,931
8,316
23,727
20,800
2.526
41,587
1,324
1,324
66
250
1,250
2000
1,000
1000
93,577 123,321
23,727
343
1,324
2,183
66
1,250
88,183
25,394
Unrestrlctsd Designated
Funds
Funds
Restrlcted
Funds
Totsl
2023
Total
2022
21bl Activltles for Raislng Funds
Car Park Income
Social Ci)mmillae
Organ & Musi¢ Recitals
Church Usage
2021 Celebration merchandise
Tuesday Group
Tower Fund
32,345
300
2,321
7,782
302
32.345
300
2,321
7,782
302
47
28,090
465
1,124
11,280
47
63
43,050
47
43.097
41 056
Unrestricted Deslgnated
Funds
Funds
Restrictsd
Funds
Total
2023
Total
2022
21cl Income from Investments
Interest and Dividends including tax recoverable
2,420
2,420
192
192
2,612
2,285
2.285

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcted Deslgnat&d RestrlGted
Funds
Funds
Funds
Total
2023
Totsl
2022
21dl Income from Church Activities
Book of Remembrance
Fees paid lo PCC for Weddings and Funerals
Bell Ringers
Sunday Morning Coffee
Votive Candles
Flowers
Magazine
30
14,519
1,429
1,036
338
1,660
643
19,655
4,638
70
4,638
70
1,099
130
985
203
7,125
1,099
130
190
203
5,231
795
1,894
Unrestrl¢t8d Deslgnated Restricted
Funds
Funds
Funds
Total
2023
Total
2022
21el Grants recèived
Markland Trust
Markland Trust Choi¥ & Organ Scholarship
Chadwick Educational Foundation
Hulme's Bolton Lecturtsship Charity Estate
Manchester Diocese
5,340
3,250
165
14.642
330
23.727
5,340
3,250
165
14,642
330
23,727
3,095
1,501
135
14,819
1,250
20.800
The grants recerved from The Markland Trust wer# for gale painting 1£1,6201, roof repairs (£7201, towards musi
1£3,0001 and Choir & Organ Scholarships1£3,2501. Tho grant from Hulmè's Bolton LecluTeship Charity Eslale was
towards the new Lecturer's accommodation and expenses. We also received a grant 01 £330 from the Manchester
Dioces8 for energy cost sUPPOrt.
3 Transactions with members of the PCC and related partiOS
The Trustees donated monles amounting lo £19.658 during the year.
Bolton Parish Church Repair Fund is owed £40,195 by the PCC. The Trustees who sil on the PCC as well as this
Ghartly are Rev CanDn Dr C Bracegirdle (the Vi¢arl. A J Milehell, Canon J Wa5sh 08E and E F Weston.
The PCC paid Bolton Parish Educational Foundation £3,000 for use of the Hall and Its facilities during the year. The
amount charged is in line with what would be charged lo an external charity.
The Bolton Paiish Edu¢alional Foundation donated use of one car parking space al the Church Hall lo the PCC for
Rev Canon Dr C BTacegirdle's use in his capacity as Vicar of Bolton Parish Church. After he retired in April. this
space was allocated lo the Curate Revd Gracè Gaze. The market cost ol a car parking space is £500 per year and
has been recognised as income and Èxpenditure in the Statement ol Financial Aclivilies.
The Bolton Parish Educational Foundation also donated use of one ¢ar parking space al the Church Hall lo the
Hulme's Bolton Lectureship Charity Eslale who then donated il lo the PCC fo¥ the Lecturer's use. The market cost of
a car parking space is £500 lor this year and has been recognised as income and expenditure in the Slalemenl of
Financial A¢livilies. The Trustees who sil on the PCC as well as this Charity are Rev Canon Or C Bracegirdle, A J
Mitchell, Canon J Walsh OBE and E F Weston.
The Markland Trust gave grants lolalling £8.590 for the various items mentioned in note 2e. The Trustees who sil on
the PCC as well as thi5 Charity are RÉV Canon Dr C Braeegirdle, A Forresler, G Whalley, A J Mitchell, E F Weston,
D J Ecker51ey 2nd Canon J Wa18h OBE.
The H¥Jlme's Bolton Lectureship Charity pays the salary and towards the expenses of the Lecturer Rev l Hepbuin
while the PCC pay the balance of his expenses. The Hulme's Bolton Lectureship Charity Eslale Trustees agreed a
grant of £14,642 lawards the expenses and living accommodation of the L@clurer.
4 Employees l Key personnol
There were no employees during the yèar.
5 Trustees
None of the Trustees loi any persons ￿nnected with them) received any remuneration Dr benefits from the Charity
during the year,

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
6 Exp¢ndlture on charitable activities
Unrestrl¢ted
Funds
Deslgnated
Funds
Restricted
Funds
Total
2023
Total
2022
6Ial Church Actlvilie5
Charitable Giving 6{cl
Secular
Home Missions
Ministry Parish Share
Bellringers Fees
Parish Church Hall Fees
Choir Fees
Director of Music
Relief Organists
Donated Car Park Facilities
Choir and Organ Scholarships
Church Running Expenses
Eleclri¢ity
Gas
Water
Insurance
Gleaning
Wedding & Funeral Fees
Lecturers Accommodation Allowance
Lecturers Expenses
Vicarage Expenses
Vicars Expenses
Curate Expenses
Verger Feès
Licences
Petty Cash & Sundries
Postage, Slalionery & Photo¢opying
Subscriptions
Telephone
Upkeep of Services
Church Maintenance
Repairs & Replacements
Organ and Piano Maintenance
PPEICovid-19 safely equipment
Deprecialion
Flowers
Church Magazines
Tower Expenses
Independent Examiners Fee
2021 Gelebralion Expenses
Bank ch8rges
Advertising
1,123
61,800
250
3,000
1.567
2,690
61,800
250
3,000
867
5,067
1,768
1,OOD
3,250
8.499
56.100
1.520
3,000
1,637
7,167
722
1.000
1,501
867
2,133
2,934
1,758
1,000
3,250
2.719
13,953
679
8,570
585
1,726
2,719
14,283
679
8,570
585
1,726
12,758
2.313
453
541
1,622
341
514
2.929
10,838
672
7,564
2,080
5,578
12,638
2,163
2,041
2,QQ3
1,395
1,020
479
225
54
224
497
3.291
330
12,758
2,313
453
541
356
1,268
341
514
148
338
788
2,583
146
338
788
2,583
18,528
1,096
2,340
20,868
1,096
8,691
1,09D
583
1,676
3,625
55
465
1,370
866
fj.425
1,331
2.400
2,400
2,400
620
620
526
897
156,144
129,690
28,691
158,381
Unrestrlcted
Funds
Deslgnat&d
Funds
Restrl¢tèd
Funds
Total
2023
Total
2022
61lJl Fundralslng Costs
Car Park Rates & Expenses
So¢ial Corllmillee
Organ Music Recitals
2021 Celebration Merchandise
Tuesday Group
Church Usage & Filming costs
12,627
373
1,746
12,627
373
1,746
388
83
447
19,587
464
1.196
350
44
2,784
24,405
388
83
447
15,193
471
xiv

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
2023
Total
2022
61cl Charitable Glvlng
Archdeacon colle¢liDn
Backup North Wesl
Bolton Hospice
Bolton Mountain Rescue
Bolton Parish Church SGhool
Children's Hospital
Children's Society
Christian Aid
Church Urban Fund
Churches Together
Derian Hous8
Embrace The Middle East
Flower Day- Lagan's Foundatio
Fortalice
Kids Club Kamp318
Macmillan
Mayoral Sunday collection
Ukraine Concert
Urban Outreach
260
500
227
222
135
262
1,296
271
264
165
278
271
284
165
278
250
250
250
250
99
252
250
975
286
286
250
250
250
250
250
260
261
3000
250
8,499
303
303
123
1,123
123
2,690
1,567
7 Fixed Asset Investments for use by the PCC
7.{al
Investments
Nomlnal
Value or No
of Shares
Cost
Market
Value
2023
Addltlon I
Increase I
(Disposal) (Decrease)
In Value
Market
Valu8
2022
Unrestrlcted held by MDBF
Consolidaled Legacy Fiind
JPMF UK Slralegi¢ Income Fund
35146 units
GharilLind
Charibond Narrow Range
35,146
1,715
5,850
3.546
5,345
7.170
50,224
15,785
2,285
16601
197
1,822
47,939
25,202
6,336
79,477
18,7571
6,533
15,290
66,009
Unrestrl¢ted held by the PCC
R C Winder COIF Investment Fund
1,195.60
23,727
23.727
Restrlcted Endowment Funds
IMDBFI
St Peter Endowment CBF Inv Fund
512
1,255
1,255
109
109
7.lbl Painting hèld as Investments
Thése have been valued at a professional appralsal figure
which has been used for insurance purposes
Totsl Investments
35,UOO
137,353
35,000
125991
15.290
3,928
7.lcl Unrealised galnslllossesl In Investments and fixed assets
This relates lo the revaluation of investments held by 01 on behalf of the PCC, on an annual basis and is represenlod
by the diffèrence between the c>pening and Glosing market values.
2023
2022
UnTealised gainslllossesl in unreslricled investments IMDBFI
Unrealised g2insll105s6sI in unreslricled investments (Generall
Unrealised gainl{lossesl in reslricled investments
Total unreallsed gains In the year
1,822
1,997
109
3,928
1,870
{3,1241
152
1,406
xv

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
8 Tanglble fixed assets
Furnlture &
Furnlture &
flttlnys
rittings
Unrestrlcted Fund Restrlcled Fund
Total
Cost or Valuatlon
Al 1 January 2023
Additions
Al 31 December 2023
37,816
23,020
60,836
37,816
23,020
60,836
Depr&clation
Al 1 January 2023
Charge for the year
At 31 December 2023
37,451
55
13,884
51,335
1.425
52.760
37,5
15,254
Net Bookvalue
Al 31 December 2023
Al 1 January 2023
310
365
7,766
9,136
8.078
9,501
9 Stock
2023
2022
2021 Celebration Mèrchandise IDesignal8dl
Upkeep ol Services Iunreslrictedl
155
543
10 Debtors
2023
2022
Income Tax re.. Gift Ald Iunreslricledl
Markland Trust IUnreslri¢l&dl
Val reclaim under Listed Places of Worship grant (Unreslrictedl
Church Usage IUnrestri¢tedl
Manchester Diocese Iunreslrictedl
Chadwick Educational Foundation IReslricledl
Hulme's Bolton Lectureship Charity Estate (Reslricledl
Marklancf Trust (Reslricledl
Bolton Melropolilan Borough Council IReslricledl
1,051
18,698
918
250
342
165
374
691
1,619
691
2.683
23,227
11 Cash at bank and In Hand
2023
2022
EndoNvmenl
Reslricled
Designated
UnreslTrcled
5,837
241
16,505
22,583
4,598
277
S,702
11,577
12 Cyedltors. accruals and deferred Income
2023
2022
Amounls falling du8 inside one year
Ulililies accrued
Independent Examin&r
Chur¢h Repair Fund Loan
Wedding deposll
Income Tax re duplicated gift aid receipt from HMRC
4,078
4.800
40.195
847
2,184
2,400
40,195
300
3.847
48,926
49.920
xvi

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Funds
Endowment Funds
These are trust fund investments held for the PCC by the ManGhesler Diocesat) Board of Finance.
Restrlcted Funds
Tower Fund
To raise funds for the maintenance of i18ms rèlating lo the Tower
Flower Fund
To raise funds for church flowers
Sunday Morning Coffee
Each Sunday funds are collected for specific charilies
Friends of Bolton Pa￿sh Church To raise funds for the renewal of sacred books and church artefacls
Grants & othèr donations
Grants and donations for certain speciflc purposes
Deslgnated Fundg
2021 Celebralioft
Tuesday Group
To ralse funds for the 150 anniversary celebration of when the church was built
To raise funds for various charilies and lor the Church
Balance
at1
January Income Expenditure Transfer
2023
between
funds
Movement In funds
Balanco at
31
Revaluation December
2023
Funds
Endowment Fund
Restricted- Tower Fund
Reslricled- Flower Fund
ReslriGted - Sunday Morning Coffèe
Restricted - Friends of Bolton Parish
Church
Restricted- Choir & Organ S¢holarship
Reslrictecl- Grants & other donations
Designated Fund 2021 celebration
Designated Fund - Tuesday Group
Unreslricled FL¢nd
Total Funds
1,146
613
111
73
109
1.2S5
613
40
73
795
1,099
866
1,099
213
5,812
87
B.208
155
241
93,084
109,568
5,599
B7
3,250
9,561 22,123
643
277
47
115,266 118,884
133,276 146.411
3.250
23,476
388
83
144,883
174,045
3,817
3,926
14 Analys1$ of net assets between funds
Fund balances al 31 December 2023 are
reprosenled by..
Unrestrlctèd Designated
Funds
Fuiid5
Restricted Endowment
Funds
Funds
Total
Tangible fixed assets
Inveslmenls
Current assets
Creditors.. amounts falling due within one year
310
124,736
17,958
149,9201
93,084
7,766
8,076
125,991
25,421
149,920
109,568
1,255
396
7,067
396
14.833
1,265
Unrealised gains included above..
On investments
117,761
117.761
998
998
118,759
118,759
Reconcllialion of mLivemenls in unrealised gains..
Unrealised gains at 1 January 2023
Nel gains on revalualiDns in year
Unrealised gains al 31 December 2023
120,148
123851
717,761
889
109
998
121.035
12,2761
118.769
xvii

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Comparatives for 2022
statement of Financiol Actlvities
Unrestricted
Funds
Designated
Funds
Restricted Endowment
Funds
Funds
Total
2022
Notes
Income and endowments from:
Donations and legacie
2181
96,198
28,125
124,321
Church activitigs
21dl
17.632
2,023
19,655
Activities for generating funds
21bl
40,993
63
41,056
Income from investments
21cl
2,243
42
2,285
Total Income
157,064
63
30,190
187.317
Expendlture on:
Raising funds
61b)
24,011
24,4D5
Church activities
8{a)
124,014
500
31,630
156,144
Total expendlturo
Net Income I lèxpenditurel before
investment gainslllosses
Gains I (losses) on investment assets
148,025
894
31,630
180,549
9,039
18311
11,4401
6,768
On rtsvalualion
9{cl
{1,2541
11521
{1,4061
Net income I lexpendlturel
7,785
18311
11,440)
11521
5,362
Transfers between funds
Net movement In funds
7,785
{8311
11,4401
11521
5,362
Fund balances at 1 January 2022
107,481
1,651
17,484
1,298
127,914
Fund balances at 31 De¢Èmber 2022
115,266
82Q
16,044
1,146
133,276
Restricted
Funds
2Ial Donations and legacies
Unre5trictgd
Funds
Designated
Funds
Total
2022
Planned Giving
Gift Aid
Tax Receivable
Other Giving
Collections- open plate
Gift Day
Grants 2lel
Donations, appeals etc
Contribution for vicar's expenses from Sl Philips
Maintenance Wall Safe
Unclaimed donations
Donated Car park facilities
31,528
11,842
31,528
11,842
5,674
8,316
5,674
8,316
20,800
41,587
1,324
250
2000
1000
124,321
20,800
6,001
1,324
35,586
250
2000
1000
96,196
28,125

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Comparatlves for 2D22 continued
Unre5tYicted
Funds
DBslgnated
Funds
Restricted
Funds
Total
2022
2{bl AGtivltles for RaSslng Funds
Car Park Income
Social Committee
Organ & Musi¢ Recitals
Church Usage
2021 Celebration merchandise
Tuesday Group
Tower Fund
28,090
465
1,124
11,260
54
28.090
465
1,124
11,260
54
63
63
40,993
63
Unrestrlcted
Funds
Deslgnated
Funds
Restrlcted
Funds
Total
2022
21cl Income from Investments
Interest and Dividènds including lax recoverable
2,243
2,243
42
42
2,285
UnrestrScted
Funds
D¢slgnated
Funds
Restricted
Funds
Total
2022
21dl Income from Church Activltles
Book of Remembrance
Fees paid lo PCC for Weddings and Funerals
Bell Ringers
Sunday Morning Coffee
Votive Candles
Flowèrs
Magazine
30
14,519
1.429
30
14,519
1,429
1.036
338
1,660
643
1,036
338
673
643
987
2.023
Unrestrlcted
Funds
De$lgnat8d
Funds
Restricted
Funds
Total
2022
21el Grants recelv¢d
Markland Trust
Markland Trust Choir & Organ Scholarship
Chadwick Educ2tlDnal Foundation
Hulme's Bolton Lectureship Charity Estate
Manchester Dioceso
3,095
1,501
135
14,819
1,250
20,800
3.095
1,501
135
14,819
1,250
20,800
xix

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
IS Comparatlves for 2022 contlnued
Unrestricted
Funds
Deslgnated
Funds
Restricted
Funds
Total
2022
61al Church Actlvlties
Charitable Giving 6lcl
Secular
Home Missions
Ministry Parish Share
Bellringers Fees
Parish Church Hall Fees
Choir Fees
Director of Music
Relief Organists
Donated Car Park Facilities
Choir and Organ Scholarships
Church Running Expenses
Eledricily
Gas
Vvater
Insurance
Cleaning
Wedding & Funeral Fees
Lecturers Accommodation Allowance
Lecturers Expenses
Vicarage Expenses
Vicars Expenses
Curate Expenses
Verger Fees
Licences
Pelly Cash & Sundries
Postage, Slalionery & Photocopying
Subscriptions
Telephone
Upkeep of Services
Church Maintenance
Repairs & Rèplacomenls
Ofgan and Piano Maintenance
PPEICovid-19 safely equipment
Depre¢ialion
Flowers
Church Magazines
Tower Expenses
Independent Examineis Fee
2021 Celebration Expenses
Bank charges
Advertising
1,000
56,100
1,520
3,000
1,637
7,167
722
I,ODO
500
6.999
8,499
56.100
1,520
3.000
1,637
7,187
722
1.000
1,501
1,501
2,929
9,388
672
7,564
2,080
5,578
2.929
10,638
672
7,564
2,080
5,578
12,638
2,163
2,Q41
2,003
1,395
1.020
479
225
54
224
497
3,291
1,250
12,638
2.163
2,041
679
1,395
1,020
479
225
54
224
497
2756
1,324
535
7,133
1,090
289
64
2,577
1.558
8,691
1.C>90
583
1,676
3,625
19
294
1,612
1,048
2,400
2.400
526
189
124,014
526
897
156,144
708
31,830
500
Unrestrlcted
Funds
Designated
Funds
Restricted
Funds
Total
2022
61bl Fundralslng Costs
Car Park Rates & Expen5e8
Social Committee
Organ Music Recitals
2021 Celebration Merchandisg
Tuesday Group
Chur¢h Usage & Filming costs
19,587
464
1.196
19,587
464
1.196
350
44
350
44
2,764
24,011
394
24.405
xx

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Gomparatlves for 2022 contlnu&d
Unrestrlcted
Funds
Deslgnated
Funds
Restil¢ted
Funds
Total
2022
61cl Charltsble Giving
Backup North Wesl
Ukraine Concert
Bolton H05pice
Bolton Mountain Rescue
Bolton Parish Church Scho
Children's Hospital
Children's Society
Flowar Day- Lagan's Foundation
Churches Together
Derian House
Embrace The Middle East
Mayoral Sunday collection
Kids Club Kampala
acmillan
Archdeacon collection
Urban Outreach
500
500
3000
227
222
13S
262
1,296
975
99
252
250
261
250
260
260
250
8,499
3000
227
222
135
262
1,046
975
99
252
250
250
261
25C>
260
260
250
1,000
500
6,999
Analysls of net assets betwe$n funds
Fund balances at 31 December 2022 are
represenled by:
Unrestricted Designated
Funds
Funds
Restricted Endowment
Funds
Funds
Totsl
Tangible fixed assets
Inveslments
Current assets
Creditors.. amounts f811ing due within one year
365
136,208
27,61g
148,9261
115,266
9,136
9,501
137,354
35,347
148,9261
133,276
1.146
820
6,9D8
820
16,044
1,146
Unrealised gains included above..
On investments
120,146
120,146
889
889
121,035
121,035
Reconciliation ol movements in unrea11sed
gains
Unrealised gains at l January 2022
Nel gains on revaluations in year
Unrealised gains al 31 December 2022
121.400
11,2541
120,146
1.041
11521
889
122,441
11,4061
121,035
xxi

THE PARISH CHURCH OF ST PETER BOLTON-LE-MOORS
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Comparatlves for 2022 contlnued
Funds
Endowment Funds
These are trust fund investments held for the PCC by th8 Manchester Dlocesan Board of Finance.
Restrictèd Funds
Tower Fund
To raise funds for the maintenance of items relating to the ToweT
Flower Fund
To raise funds for church flowers
Sunday Morning Coffee
Each Sunday funds are collected lor specifi'c charities
Friends of Bolton Parish Church To raise funds for the renew81 of EaGred books and church artefacls
Grants & other donations
Grants and donations for certain specific purposes
Deslgnated Funds
2021 Celebration
Tuesday Group
To raise funds for the 2021 celebration of when the chuich was built
To raise funds for various charities and for the Church
Balance
at1
Janiiary
2022
Movement In funds
Balance at
31
Revaluation December
2022
Funds
Income
Expendrfture Tr8nsler
between
funds
Endowment Fund
Rttslricted - Tower Fund
Reslricled - Flower Fund
Reslricled - Sunday Mornin9 Coffee
Reslricled - Friends of Bolton Parish
Church
Restricted - Choir & Organ
S¢holarship
Reslricled - Giants & other donations
Designated Fund- 2021 celebration
Designated Fund - Tuesday Group
Unreslricled Fund
Total Funds
1.298
813
172
11521
1,146
613
987
1.036
62
11.0481
19631
73
5,599
5,537
87
87
1,501
(1.5011
128,1181
(3501
15441
1148,D25
1180,5491
11,Q75 26,604
893
758
63
107,481 157.064
127.914 187,317
9.561
543
277
115,266
133,276
11,254}
{1,408}
xxii