1 

## **Vicar’s Report APCM May 30, 2021 – Trinity Sunday** 

## **VICAR’S REPORT** 

I don’t think any of us at the previous APCM thought that I’d once again to begin the meeting with the words that we should keep the meeting as short as possible because of the need to stay Covid secure. 

I think it’s a bit of an understatement to say “What a year it’s been.” 

There has been many stresses and strains put on all of us, and we’ve had to adapt to doing quite a few things differently. And some of us have had to learn how to do things that we never thought we would have to do. 

So I’m going to say “thank you” to you all. Because we do have anything to be thankful for. Thank you 

- to those of you who have come back to church 

- those of you who have been patient and understanding about the way we have to operate in these times 

- those of you who have carried on cleaning 

- those of you who have passed on information when somebody is not well going to hospital those who helped put the Lent and holy week packs together so that we could feel we were doing something together even though we were technically apart 

- to the churchwardens who have faced their own personal difficulties and challenges in the last year. And on a personal thank you from me for their support. 

- Thank you to the PCC, although we’ve not been able to meet has often as we would like to we have tried PCC via zoom. 

- Thank you to Marianne for what she’s done in the last four years getting our safeguarding action plan on track, so that now as she is standing down she leaves the safeguarding records an action plan in as top-notch condition as it can be and ready to hand over. 

- Thank you to Beth who somehow manages to present the accounts in a way that even I can understand. 



2 

- Thank you to those who have decorated the church provided flowers, and those moments of “oh wow” when you enter the church. 

- Thank you to Jacqui who has sung solo during communion. 

- If I forgot to thank anyone I apologise. Yes I have, Ian. Thank you for not only your role as secretary both for the PCC and for correspondence, but being someone I can talk liturgy and theology with. 

I have to say that personally this year has been difficult for me. I had to try and cope with the different advice I was getting regarding keeping the church Covid secure. Sometimes this information didn’t reach me until 48 hours before something was happening and things that I had planned had to be dropped and I had to try and put things together at short notice. 

And of course towards the end of the year two of us here came down with Covid 19-- myself and Steve. Unfortunately Covid has left me with some problems that may take me a while to get over. I also had to deal with the prospect that my cancer had returned as since Easter last year I have had to cope with some worrying symptoms. And then I got the notification from the NHS that I was in the clinically vulnerable group and needed to shield. So I had to devise a service in could take, and he led them very well. I have to say that I absolutely trust him. So yes there has been times when I’ve not been on top of things and I apologise for that. 

Coronavirus. There have been many times when I’ve been torn between doing things that are best practice and what we could get away with. I realise that some people have thought I may be overprotective, overanxious, over reactive, but I have to be governed by best practice and Christ command to love my neighbour. Indeed every one of us here, should be governed by that and not by pressure from family and friends to “just get away with it”. Because our getting away with it could’ve mean that someone else we might not even know ends up as a coronavirus death statistic. Sometimes that means I’ve had to choose actions and make decisions that bring me into conflict with the thoughts and frustrations of others. And there has been the continual fear of “what if I do something, or don’t do 



3 

something, and that action or inaction leads to people catching coronavirus, becoming seriously ill, or die.” And then I would have to live with that for the rest of my life. 

Right, now I can move on to more uplifting things. 

I have begun a course called Launchpad, which looks at youth and children’s work. The one thing I have learnt is not to expect to have big events which we might rely on solve the problem of a lack of children and young people. We had been approached by a rainbow leader asking if we could facilitate their small group meeting at St Paul’s. However after a few weeks she contacted me and informed me that she was now been amalgamated with another district and wouldn’t now be out of come here. But some of us are going to try and use an opportunity that may be coming about to approach other uniformed organisations. Whatever we do, we can’t do less we really pray about it first; pray earnestly, pray honestly, pray with the desire to do all we can to touch the lives of young people, and that may mean looking at ourselves and realising that some of our attitudes might actually be stumbling blocks. 

One of the highlights of last year for me, and I think for many of us, was the Outdoor carol service, especially as we couldn’t have our traditional carol service. And “yes” we will be doing that again this year, alongside our normal carol service. 

Financially, we’ve had to make some difficult decisions, that in one instance brought our bank balance to a precariously low level, but we trusted that somehow God would see us through. The diocese recognised our efforts in keeping costs down and not spending extravagantly or on anything unnecessary. So much so that because we still somehow managed to meet our parish share requirements they wrote off 1/3 of our historic debt. And I’m grateful to those who managed to keep the regular giving going, and those who unknown to most of us spent their own money to enable us to do certain things. 

The virtual Summer Fair was such a success that we raised more money doing it that way than at our usual style of Fair. It was a lot work for Steve and Beverley, but the money we raised 



4 

and along with certain amounts of private donations last summer managed to keep the church afloat, especially with the unexpected expense we had regarding the smoke detectors. 

Both Steve and I have been on a very steep learning curve with regards to technology. I learned how to create worship videos in which I celebrated communion at home, and then I try to upload these onto Facebook. Unfortunately a combination of having quite a slow broadband upload speed, and Facebook having an even slower upload speed meant that I could be up to 3 or 4 o’clock in the morning to make sure that these videos were posted. 

Then Steve and I made the decision that I was going to come into church during that second lockdown period to celebrate communion, which he would livestream. Of course the ideal is that we worship in person together. However this was not possible at that time and I know many people appreciated the effort that Steve and I went to and we would get people watching that normally wouldn’t come through our doors. I realise that some people couldn’t engage with the live streaming for one reason or another, but we should celebrate the fact that this church was still able to reach out with its worship. Steve and I have had to adapt and try out various combinations of technology, some of which failed spectacularly, and some of which has worked better than we expected especially given the extent they were cobbled together, more by luck than judgement. We don’t know what will happen in the future with live streaming. We have a decision to make about whether we continue to live stream when we are no longer limited by coronavirus restrictions. 

Cornelius and Marianne have cracked on with their evangelism course at mPower, which is just about over, and it’s been wonderful to see the growth and commitment in them as they explore their calling to a designated ministry. I’m looking forward to learning about their ideas which will be developing and coming to fruition over the summer. These are going to help us to think about our discipleship by deepening our prayer lives, individually and corporately. I know I keep using the phrase, and I will unashamedly use it again, but there are so many people in our parish who do not know how much God 



5 

loves them. It’s our job, both mine and yours to enable them to be embraced by that love. And Cornelius and Marianne will help us develop ways to do that. Please do give them your support. 

One of the good things that come out of Marianne’s efforts have been the establishment of a Wednesday morning prayer group. Holy Communion used to be celebrated at 10 o’clock on Wednesday morning, but it was getting to the point where there would be one or two people only at that service. Now we’ve been able to go online and meet together we have between 10 to 12 people joining together in prayer and having a chat and a laugh afterwards. So we made the decision that that will continue. It’s something I value greatly because it means that I can worship without having to lead the worship, and that is a great treat for me. 

When I am once able again to have people in my home I will be reintroducing the Tuesday evening communion service at the vicarage. The service that Ian leads on a Friday will become permanent, and hopefully once again when we can meet together and eat together there may be opportunities for sharing a simple lunch after the worship. 

One of the first things I want to do when we can meet together again is to call a meeting for everyone that was involved in the listening skills they we did at St Thomas’s, and those who would be interested in helping “Chatty Café” up and running. 

Yes, dear friends, it’s been a strange year. But we have many things to celebrate. We have a God who loves us and cares for us, desires the best for us and has been faithful to us. The most important thing we have to celebrate is that we have been able to come together in one form or another and worship him. And let’s not forget, that we are created to worship God and that the first commandment from Jesus is to “love the Lord your God with all your heart, with all your soul, with all your mind, and with all your strength.’ 

If we do this, then God will be faithful to us. 



THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON,
BLACKPOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEIABER 2020
Charity registratlon number 1136687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
LEGAL AND ADMINISTRATWE INFORMATION
Alembers Of The Parochial Church
Council
Mrs K Montgomery
Mr l Rushlon
Mrs B Clew5
Mrs A Giller
hAr S Vvhitworth
Ms J Cookson
Mrs O Emery
Ms J Riding
Mrs P Boak
Reverer)d L Tomkinson
Mr C Asghar (appointed 25.10.20)
rs M Collier-Brown
Mr K Oldfield
Reverend L Alkins
Mr G Jones lappoinled 25.10.201
Mrs J Jones (appointed 25.10.20)
Charity number
1135887
Independent examiner
Champion Accountants LLP
Unit 2 Olympic Court
Imiilehills Business Park
Blackpool
Lancashire
FY4 5GU

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parothial ChurGh Council Members, report
Independent examineT'S report
statement of finÉnci31 activities
Balance sheet
Notes to the financial statements
7-17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON. BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
The Members of the Parochial Church Council present Iheii repDrt and financial statements foT the year ended
31 December 2020.
The financial statements have been prepared in accordance wlh the accounting policies sèt out in note I 10
the financFal statements and comply ￿th the charty's Constitution, Ihe Charities Acl 2011 and"Accounllng and
Reporting by Charities.. Stslement of Recommended Practice applicable lo charities preparing their accounts
in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102}° las arnended lor accounting periods commencing from 1 Jan*Jary 20161
Objectives and activities
The objects of the church are to provide a place of wo*ship for the community wlhin the parish boundaries of
Marton, Sl Paul, and lo provide funeral. baptism and wedding funcb.ans as required by the communty within
those boundaries.
The lrtembers of the Parochial Church Council have paid due regard lo guidance issued by the Charity
Commission in deciding what activities the charity shotjld undertake.
The activilies of the church during the year have been as stated above.
Achlévements and performance
Details of the achievements and performanté of the church aTe Lletsiled in the appended Chairs Report.
Firhanclal review
The effects of the Covid pandemic have had significant consequences c>n the church finances due lo closures
and k>wer attendan¢e numbers. The PCC has therefore reduGed expenditure lo a minimum during the year,
and only essential costs have been incLÉrred.
The PCC made payments towards the reduced Parish sha￿ during the year where po55ible, bul there are still
substantial historic arTears. The PCC continue lo rely on the support of the Diocese. with no formal repayment
terms attaching lo this debt. The financial statements show a deffifjil for the year of £15,128 12019.. £20,760)
ithich inclltdes 3 surplus on restrialed funds of £1,65712019 deficit £7.460).
Further infotmalion is contained in the appended Chairfs Re￿rt.
It is the policy of the charity that Ltnrestri¢ted funds which have nol been des￿nated for a specific use should
be maintsined at a level eqtjivalent to beiween three and six month's expenditure. The Members of the
Parochial Church Council considers that reseNes at thi5 level wll ensure that. in the event of a signilic3nt
drop in funding, they wll be able to continue the charity's cutrent actiVTties while consideralion is given lo ways
in which additional funds may be raised. This level of reseNes has not been maintained throughout the year
and the Parochial Church Council is reliant continued sUPPOrt from the Diocese in this respect.
The Members of the Parochial Church Counul has assessed the major risks to which the tharity is exposed,
and are satisfied that system are in place to miligale exposure lo the major risks.
Structure, governancè and management
The church forms part of the DI0￿Se of Blad(bum. On 27 April 2010 tt was granted Charilable status in its
own right.
The Members tsf the Paroch5al Church Council who seNed during the year and up to the dale of slgnature of
the fin3n¢ial statements were..
Mrs K Montgomery
Mr l Rushton
Mrs B Clews
Mrs A Giller

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Mr S Whiiwi)rth
Ms J Cookso
Mrs D Emery
Mrs P Wilson
Mrs S Stinger
Ms J Riding
Mrs P Boak
Reverend L Tomkinson
Mr C Asghar
Mrs M Hayhursl
Mrs M Cottier-Brovm
Mr K Oldfield
Reverend LAtkins
Mr G Jones
hArs J Jones
(Resigned 25 October 20201
(Resigned 25 October 2020)
(Appolnled 25th October 20201
(Resigned 25th October 2020)
(Appointed 25th October 2020)
{Appoinled 25th October 2020)
The Parochial Church Council is elected annually by the members of the Church who are on the eleGtDral tole
at the time. Council members are elected to serve for he￿een one and three yèars before retiring and
standing for re-election.
The Parochial Ghurch Council is chaired by the church incymbenl and is ultimatety responsible to the Diocese
of B13ckbutTr.
The Parochial Church Council Members, report wds approved by the Board of Members Of The Paryjchlal
Church Council_
lé
Rever8nd L Atkins
Vicar
Dated..
23rd Apr¢1 2021

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL
CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON.
BLACKPOOL
I report lo the Members of the Parochial Chkjrch Counal on my examination of the financial Statements of
The Parochial Church Council of the EcclesÈastical Parish ol Saint PaLJI. Marton, 813ekpool (the charity) for
the year ended 31 December 2020.
Rèsponsibilities and basis of report
As the Members of the Patochial Church Council of the charity you are ￿ sponsible for the preparation of the
financial slalements in accordance with the requiiemenls of the Charities Act 2Q11 (the 2011 Acll.
I report in respect of my examination of the charity's financial slalements Carried out under section 145 of
the 2011 Act. In carrying out my Èxamination I have followed 311 the applicable Directions given by the
Charity Commission under section 145151{b) of the 2011 Ad.
Independent examlnevs statement
Your attention is drawn lo the fact that the charity has prepared financial slalemenls in accordance wlh
Accounting and Reporting by Charrties preparing their accounts in gccotdance wth the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and
Reporting by Charities.. Statement cbf Recommended Practice issued on 1 April 2005 which is referred lo in
the extant regulètions bijt has now been withdrawn.
l understand that this has bEen done in order for financial statements to Provide a true and falr view in
accordance wth Generally Accepted Accounts"ng Practice effective fo¥ reptsrting periods beginning on or
after l January 2015.
I have completed my examination. I confimi that no matters have come lo my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as req*Jired by section 130 of the 2011 Act."
or
the financlal s¢3tements do not accord wlh those records; or
the financial slalemenls not comply wlh the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 othei than any
requirement that the accoun15 give a true and fair wew which is nol a matter constdered as part of an
independent examination.
I have no concerns and have come across no other matters in connection wilh the examination to which
attention should be drawn in this report in order to enable a proper understanding of the finanaal slalemenls
lo bè re3ched.
Champion Accountants LLP
Uriil 2 Olympic Court
Vvhitehills Business Park
Blackpool
Lancashire
FY4 5GU
Dated..
16J
ioii

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
Current financial year
Unrèstrictèd Restricted Endowment
funds
funds
funds
2020
2020
2020
Total
Total
2020
2019
Notes
endo
Oonalion5 and legacies
Other trading acbvities
Investments
Insurance claim
other income
from..
9.269
4,627
2,886
5,903
50
15,222
4,627
2,888
5,213
8,233
9,885
17,451
48,820
24,993
24,993
Totsl income and endowments
41,775
5,903
52
47.730
87,602
enditu
Raising funds
on:
227
227
1,574
Charitable activities
58,385
4.246
62.63f
108,788
Total resour¢es oxpended
58,612
4,246
62.858
108,362
Net movèment in funds
{16,8371
1,657
52
115.128)
120,7601
Fund balanGes al 1 January 2020
{291.057)
8,477
634
(281.946) 1261,186)
Fund balance5 at 31 December
2020
1307,8941
10,134
686
{297,0741 1281,9461
The statement of financial activities includes all gains and losses re¢ognised in the year.
All InGOtne and expenditure derNie from continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Prior financial year
Unrestrlcted Restricted Endoumnent
funds
funds
funds
2019
2019
2019
Total
2019
Notes
Inco
and èndowments fro
Donalions and legacie5
Other trading adivities
Investments
Insurance daim
Other in¢ome
5,213
8,233
9.876
17,451
42,358
5,213
8,233
9,885
17,451
46,820
4,462
Total income and endowmerts
83,131
4,462
87,602
Ex
endi
Raising funds
on:
1,574
1,574
Char¢table activities
100,866
5,922
106,788
Total resources 8XP8nded
102,440
5,922
108.362
Gross transfers bebNeen funds
Net movement in funds
6,000
113,3091
16.000)
17.4601
{20,7601
Fund balance5 at l January 2019
{277.7481
15,937
625
1261,186}
Fund balances at 31 Dettèmber 2019
1291.0571
8.477
634
1281.946)
The stslemenl of financial aclivldes includes all gains and losses recogni5ed in the year.
All income and expenditure derive from continuing aclmb'es.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2020
2020
2019
Notes
Fixed assets
Tangible assets
Inveslmenls
12
13
9,501
1,694
11,177
1,608
11,195
12,785
Curr8nt assets
stock5
Debloys
Cash al bank and in hand
15
16
302
223
45.377
384
828
24.659
45.902
25,871
Creditors: amounts falling duè wlthin
one year
17
1331,620)
1320,6021
Nel curyent liabilities
1285,7181
{294,7311
Total assets lèss current liabilities
(274,5231
1281.9461
Capital funds
Endowment funds- general
Income funds
Restricted fLJnds
Unrestricted funds
686
634
18
10.134
(307.6941
8,477
1291.057)
1261,186)
1281,946)
The accounts were approved by the Members 01 The Parochial Church Counal on .?.3.￿. Aprj12021
Reverend L Atkins
Vicar

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policies
Charity informatÉon
The Parochial Church Cotjncil of the EcdesiasliGal Parish of Saint Paul, Marton, Blackpool is ari
uninGotporsted challty.
1.1 Accounting ¢onvèntlon
The accounts have been prepared In acco¥dan￿ with the charity's constitutitsn, the Char4t¢es Act 2011 and
"AccoL6nting and Reporting by Charities= Statement of Recommended Practice applieable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
RÈpublic of Ireland IFRS 1021" las amended for accounting periods Gommencing from 1 January 2018).
The chaTIty is a Publi¢ Benefrt Enlily as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not lo prepare a Statement of Cash Flows.
The financial Statements have departed from the Charities (Accounts and Reports} Regulat'ons 2008 or¢ly
to the exient required lo provide a true and fair view. This departure has involved followng the S181ement
of Recommended Practice for charities applying FRS 102 raiher than the version of the Statement of
Recommendéd Practice vthich is referted to in the Regulations bul which has since been wthdrawn.
The financial ststéments are prepared sterling, which is the functional currency of the charty. Monetary
amounts in these financial s12ternents are rounded to the nearesl £.
The finan¢ial statements have been prepared under the hislor¢¢al cost convention. The principal
accounting policies adopted afe sel out below.
1.2 Golng concern
The accounts have been drawn up on the golng concem basis, which assumes the continued support of
the Diocese of Blackbum ￿0 ale the major creditor. They have agreed to give extended credit on
outstanding Parish Share payments due lo them.
1.3 Charitsble funds
UnTestfjcled funds are available for use at the discretion of the Member5 of the Parochial Church Council
in fvrtherance of their charitablè objectives.
Restricted furids are subjECt to specific conditions by donors as to how ￿eY may be used. The purposes
and uses of the restricted funds are set out in the notes to the finan¢ial statements.
Endowment fttnds are subject to Spe0f￿ ¢onditions by donors that the capital must be maintsined by the
Charity,
1.4 Income
Income is recognised when the charity Ss legally entitled lo It after any perfomanee cOnd￿onS have been
mel, the amounls can be measured rÈli3bly, and it is probabte that inGoTne wll be received.
Cash donatDns are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require defetral of the amounl. Income tsK
recoverable in relation to donations received L¢nder Gift Aid or deeds of covenant is recognisèd at the time
of the donation.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policles
(Continued)
Legacie5 are recognised on receipt or olhenNise if the charity has been notified of an impending
dlslribvlion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated
as a conlingenl asset.
1.5 Expènditure
ResDurces expended are accounted for on an accruals basis inclusive of Value Added Tax, and have been
dassified undef headin95 that aggregate all costs related to the category.
G0Veman￿ costs include independent examiner fees and depfecialion and are allocalecf to chaiilable
actIV￿@S.
1.6 Tangible fixed a55ets
Tangible fixed assets are inilially measured at cost and subsequently measured al cost or valuation, nel of
depreci3liorTr and any impaimient1055es.
DepBcialion is recognised so as lo ￿te off the Cost or valuation of assets less thèir residual values over
their useful lives on the following bases..
Land and buildings
Fixtures. fittings & equiprnenl
150A per annL*m on net book value
15°A per annum on net book value
The gain or loss arising on the disposal of an asset is determined as the dIffe￿nCe belween the sale
proceeds and the carrying valve ol the asset, and is recognised in net incomellexpenditurel for the year.
1.7 Flxed asset investments
Fixed asset inveslmenls are initially measured at transaction prlce excluding Iransa¢tion costs. ancE are
subsequently méasured at fair value at each Tepoffjng dale. Changes in fair value are Tecognised in nel
incomellexpenditurel for the year. Transaction costs are expensed as in¢ur¥ed.
1.8 Impaimient of Ilxèd assets
Al each reporting end date, the charty reviews the carrying amounts of ils tsnglble assÈts to determine
whether there is any indication that those assets have suffered an impaiment loss. It any such indi031io
exists, the recoverable amount ol the asset is eslimaled in ordei ID determine the extent of the impairment
loss lif any).
1.9 stocks
stocks are slated at the ￿Wer of cost and estimated selling price.
Nel realisable va￿e is the estimated selling pri¢È less all estimated costs of completlon and costs lo be
ncurred in marketsng, selling and distribut￿on.
1.10 Cash and cash èquivalants
Cash and cash equivalents include cash in hand, deposits held al call WEth banks, other short-temi liquid
investments wlh original malurilies of three months or less. and b8nk overdrafts. Bank overdrafts are
shown wrythin bDrrowngs in current liabilities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policies
(Continued)
1.11 Flnancial instruments
The charity has ele¢ted to apply the Pfovisions of Section 11 'Ba5ic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, af FRS 102 to all of its financial instruments.
Financial instrtjments are recognised In the charity's balance sheel when the charity become5 paty to the
contradLkal provÈsions of the instrument.
Fin3ncial assets and liabilities are offset, ￿1th the nel amounts presenled in the Iinancial statements, when
there is a legally enfoiceable right to set off the recognised amounts and there is an intention lo settle ot) a
nel basis or to realise the asset and sellle the liability simult2neou$ly.
Basic finaneial assets
Basic financAal assets, which include debtor5 and c3sh and bank balances, are initially tneasured al
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the a￿angement constilules 3 financing Iransaclion, where the transacb.on
is measured 3t the present V21ue of the future weipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initialEy recognised al transaction price
unless the arrangement constilules a financing transaction, where the debt inslNmenl is measured at the
present value of the fulure payments discounted at a market rafe of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried al amortlsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of operations from suppliers. Amounts payable ate o18ssified as current liabilities if payment is due within
one year or less. If not, they are presented as non-SLfrrenl liabilities. Trade creditors are recognised initially
at tiansaction price and subsequÈntly measured at amortised cost using the effective interest method.
Deretoynition of financial liabilitles
Financial liabilities are der￿ognIsed when the charity's Contractual obligations expire or are discharged ttr
cancelled.
1.12 Leases
Critical accountÈng èstimates and judgements
In the application of the charity's accounting policies. the Members of the Parochial Church Council are
required lo make judgements, estimates and assumptions aboL¢I the carrying amounl of assets and
liabilities that are not readily apparent from other sources. The estimatès and assoaated assumptions are
based on historical experience and tyther factois that are ¢onsidered to be relevant. Actual results may
differ from these estimates.
The estimates and underfying assumptions are revlewed on an ongoing basis. Revisions to 3ccour¢ling
estimates are recognised in the perTod In which Ihe estimate is revised where the remsion affects only that
period, or in the period of the revision and future periods ￿ere the revision affects both current and future
periods.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Donations and legacies
Unrestricted Restricted Endowment
funds
funds
funds
general
2020
Total Unreslrfcted
tund8
2020
2020
2020
2019
Donallons and gifts
Legaoies receivable
4,289
5,000
S,903
50
10,222
5.000
5,213
9,269
5,903
50
15,222
5,213
Othèr trading activities
Unrestricted Unrestricted
funds
Jnds
2020
2019
Fundraising events
4.627
8,233
Investments
Unrèstricted Endowment
funds
funds
general
2020
Total Unreslricled Endowment
funds
funds
general
2019
Totsl
2020
2020
2019
2019
Rental income
Interest receivable
2.790
96
2,790
98
9,751
125
9,751
2,886
2,888
9,876
9.885
Other Income
Unrèstrictèd Unrestricted Restricted
funds
funds
funds
Totsl
2020
2019
2019
2019
other income
24,993
42.358
4,462
46.820
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Raislng funds
Unrèstricted Unreslricted
funds
lunds
2020
2019
Fundrais
and ublicil
Other fvndraising costs
227
1,574
227
1.574
11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Charitable activltles
2020
2019
Semce costs
Housing expenses
InsuranGe
Light and heat
Repairs and maintenance
Postage and stationery
Telephone
Burial ground expenses
Sundry expenses
Dona&"ons lo charity
Parish share
Parish holiday
91
3,157
3,892
5,274
11.841
466
935
6,943
969
878
26,509
839
3,953
3,752
4,806
23,452
870
1,408
13.738
2,172
433
43,011
4,462
60,955
102,896
Share of govemance costs (see note 91
1,676
3,892
62,631
106.788
Analysls by fund
Unrestricted funds
Reslricled funds
58,385
4.246
62.631
Forth8 y8ar ended 31 DecembeT2019
Unrestricted funds
Restricted ftjnds
100,866
5,922
106,788
12-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Support costs
SupportGovemance
costs
Gosts
2020
Support Gtsvemance
Cts5ts
costs
2019
Depreciation
1,676
1,676
1,972
1,972
Accountancy
Legal and professional
480
1.440
480
1.440
1.676
1,676
3,892
3.892
Ana￿Sed be￿ee
Charitable activities
1,676
1,676
3,892
3,892
10 Members OfThe Paro¢hSal Church Council
None of the Members of the Parochial Church Council IOT any persons COnr￿ted with them) received any
remuneration or benefits from the charity during the year.
11 Employees
The average monthty number of employees during the year was..
2020
Number
2019
Number
Total
13-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
12 Tanglble fixed assets
Land
bulldlngs
Flxtures,
flttlngs &
equiprnent
Total
Cost
At l January 2020
20,597
53,609
74,206
Al 31 DecembeT 2020
20,597
53,609
74.206
Depreciation and Impalm8nt
At 1 January 2020
Depreciation charged in the year
19,297
195
43,732
1,481
63.029
1,676
At 31 December 2020
19,492
45,213
64.705
Carrying amount
Al 31 December 2020
1,105
8,396
9,501
Al 31 December 2019
1,301
9,876
11,177
13 Fixed asset investments
Listsd
investfflgnts
Cost or valuation
At 1 January 2020 & 31 December 2020
1,608
Carrying amount
Al 31 December 2020
1,608
Al 31 Decembef 2019
1,608
14 Financial instruments
2020
2019
Carrying amount of financial assets
Instruments measured al fair value through profft or loss
1,694
1,608
14-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2020
15 Stocks
2020
2019
Fintshed goods arid goods for resale
302
384
16 Debtors
2020
2019
Amounts falllng due &￿thIn one year:
Prepayments and accrLted income
223
828
17 Creditots.. amounts falling due within one year
2020
2019
Trade uedilors
Accruals and deferred income
331.620
320,122
480
331,620
320,802
18 Restricted funds
The income funds of the charity include restricted ftjnds comprising the followng LFnexpended balano¢s of
donations and grants held on trust for specific purposes..
Movement In lunds
In¢omlng
ReSou￿eS
8alallce at
re8OUf¢tsts
8xp6ndÈd 34 December
2020
Balance 81
l JarkLFary 2019
Resources
expended
TrdnSlers
BalanGe at
l January 2020
Lega¢y
Organ
100
4,391
4,041
100
3,732
3.435
100
3,172
2,920
18591
16061
(5601
{5151
Blackpool
Ministy
Experienee
War
Memorial
Marton Burial
Ground
A131m Fund
6,000
Is,0001
1.405
(1951
1,210
1151
1,195
2.747
3,156
2,747
13,f 561
15,937
{1,460)
16.0001
8,477
5,903
(4,246)
10,134
15

zs to (F)
oo)
Q>lJ r
o ¢0
O (D
J (O (
¥J o <
thij
rs w o ¢
o aj ¢7J

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
20 Related party transact40ns
There were no disdosable related paty transactions during the year (2019- none).
Remuneration of key manag8m8nt personnel
No remuneral'on is p8id lo key management personnel.
17-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON,
BLACKPOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEIABER 2020
Charity registratlon number 1136687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
LEGAL AND ADMINISTRATWE INFORMATION
Alembers Of The Parochial Church
Council
Mrs K Montgomery
Mr l Rushlon
Mrs B Clew5
Mrs A Giller
hAr S Vvhitworth
Ms J Cookson
Mrs O Emery
Ms J Riding
Mrs P Boak
Reverer)d L Tomkinson
Mr C Asghar (appointed 25.10.20)
rs M Collier-Brown
Mr K Oldfield
Reverend L Alkins
Mr G Jones lappoinled 25.10.201
Mrs J Jones (appointed 25.10.20)
Charity number
1135887
Independent examiner
Champion Accountants LLP
Unit 2 Olympic Court
Imiilehills Business Park
Blackpool
Lancashire
FY4 5GU

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parothial ChurGh Council Members, report
Independent examineT'S report
statement of finÉnci31 activities
Balance sheet
Notes to the financial statements
7-17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON. BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
The Members of the Parochial Church Council present Iheii repDrt and financial statements foT the year ended
31 December 2020.
The financial statements have been prepared in accordance wlh the accounting policies sèt out in note I 10
the financFal statements and comply ￿th the charty's Constitution, Ihe Charities Acl 2011 and"Accounllng and
Reporting by Charities.. Stslement of Recommended Practice applicable lo charities preparing their accounts
in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102}° las arnended lor accounting periods commencing from 1 Jan*Jary 20161
Objectives and activities
The objects of the church are to provide a place of wo*ship for the community wlhin the parish boundaries of
Marton, Sl Paul, and lo provide funeral. baptism and wedding funcb.ans as required by the communty within
those boundaries.
The lrtembers of the Parochial Church Council have paid due regard lo guidance issued by the Charity
Commission in deciding what activities the charity shotjld undertake.
The activilies of the church during the year have been as stated above.
Achlévements and performance
Details of the achievements and performanté of the church aTe Lletsiled in the appended Chairs Report.
Firhanclal review
The effects of the Covid pandemic have had significant consequences c>n the church finances due lo closures
and k>wer attendan¢e numbers. The PCC has therefore reduGed expenditure lo a minimum during the year,
and only essential costs have been incLÉrred.
The PCC made payments towards the reduced Parish sha￿ during the year where po55ible, bul there are still
substantial historic arTears. The PCC continue lo rely on the support of the Diocese. with no formal repayment
terms attaching lo this debt. The financial statements show a deffifjil for the year of £15,128 12019.. £20,760)
ithich inclltdes 3 surplus on restrialed funds of £1,65712019 deficit £7.460).
Further infotmalion is contained in the appended Chairfs Re￿rt.
It is the policy of the charity that Ltnrestri¢ted funds which have nol been des￿nated for a specific use should
be maintsined at a level eqtjivalent to beiween three and six month's expenditure. The Members of the
Parochial Church Council considers that reseNes at thi5 level wll ensure that. in the event of a signilic3nt
drop in funding, they wll be able to continue the charity's cutrent actiVTties while consideralion is given lo ways
in which additional funds may be raised. This level of reseNes has not been maintained throughout the year
and the Parochial Church Council is reliant continued sUPPOrt from the Diocese in this respect.
The Members of the Parochial Church Counul has assessed the major risks to which the tharity is exposed,
and are satisfied that system are in place to miligale exposure lo the major risks.
Structure, governancè and management
The church forms part of the DI0￿Se of Blad(bum. On 27 April 2010 tt was granted Charilable status in its
own right.
The Members tsf the Paroch5al Church Council who seNed during the year and up to the dale of slgnature of
the fin3n¢ial statements were..
Mrs K Montgomery
Mr l Rushton
Mrs B Clews
Mrs A Giller

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Mr S Whiiwi)rth
Ms J Cookso
Mrs D Emery
Mrs P Wilson
Mrs S Stinger
Ms J Riding
Mrs P Boak
Reverend L Tomkinson
Mr C Asghar
Mrs M Hayhursl
Mrs M Cottier-Brovm
Mr K Oldfield
Reverend LAtkins
Mr G Jones
hArs J Jones
(Resigned 25 October 20201
(Resigned 25 October 2020)
(Appolnled 25th October 20201
(Resigned 25th October 2020)
(Appointed 25th October 2020)
{Appoinled 25th October 2020)
The Parochial Church Council is elected annually by the members of the Church who are on the eleGtDral tole
at the time. Council members are elected to serve for he￿een one and three yèars before retiring and
standing for re-election.
The Parochial Ghurch Council is chaired by the church incymbenl and is ultimatety responsible to the Diocese
of B13ckbutTr.
The Parochial Church Council Members, report wds approved by the Board of Members Of The Paryjchlal
Church Council_
lé
Rever8nd L Atkins
Vicar
Dated..
23rd Apr¢1 2021

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL
CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON.
BLACKPOOL
I report lo the Members of the Parochial Chkjrch Counal on my examination of the financial Statements of
The Parochial Church Council of the EcclesÈastical Parish ol Saint PaLJI. Marton, 813ekpool (the charity) for
the year ended 31 December 2020.
Rèsponsibilities and basis of report
As the Members of the Patochial Church Council of the charity you are ￿ sponsible for the preparation of the
financial slalements in accordance with the requiiemenls of the Charities Act 2Q11 (the 2011 Acll.
I report in respect of my examination of the charity's financial slalements Carried out under section 145 of
the 2011 Act. In carrying out my Èxamination I have followed 311 the applicable Directions given by the
Charity Commission under section 145151{b) of the 2011 Ad.
Independent examlnevs statement
Your attention is drawn lo the fact that the charity has prepared financial slalemenls in accordance wlh
Accounting and Reporting by Charrties preparing their accounts in gccotdance wth the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and
Reporting by Charities.. Statement cbf Recommended Practice issued on 1 April 2005 which is referred lo in
the extant regulètions bijt has now been withdrawn.
l understand that this has bEen done in order for financial statements to Provide a true and falr view in
accordance wth Generally Accepted Accounts"ng Practice effective fo¥ reptsrting periods beginning on or
after l January 2015.
I have completed my examination. I confimi that no matters have come lo my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as req*Jired by section 130 of the 2011 Act."
or
the financlal s¢3tements do not accord wlh those records; or
the financial slalemenls not comply wlh the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 othei than any
requirement that the accoun15 give a true and fair wew which is nol a matter constdered as part of an
independent examination.
I have no concerns and have come across no other matters in connection wilh the examination to which
attention should be drawn in this report in order to enable a proper understanding of the finanaal slalemenls
lo bè re3ched.
Champion Accountants LLP
Uriil 2 Olympic Court
Vvhitehills Business Park
Blackpool
Lancashire
FY4 5GU
Dated..
16J
ioii

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
Current financial year
Unrèstrictèd Restricted Endowment
funds
funds
funds
2020
2020
2020
Total
Total
2020
2019
Notes
endo
Oonalion5 and legacies
Other trading acbvities
Investments
Insurance claim
other income
from..
9.269
4,627
2,886
5,903
50
15,222
4,627
2,888
5,213
8,233
9,885
17,451
48,820
24,993
24,993
Totsl income and endowments
41,775
5,903
52
47.730
87,602
enditu
Raising funds
on:
227
227
1,574
Charitable activities
58,385
4.246
62.63f
108,788
Total resour¢es oxpended
58,612
4,246
62.858
108,362
Net movèment in funds
{16,8371
1,657
52
115.128)
120,7601
Fund balanGes al 1 January 2020
{291.057)
8,477
634
(281.946) 1261,186)
Fund balance5 at 31 December
2020
1307,8941
10,134
686
{297,0741 1281,9461
The statement of financial activities includes all gains and losses re¢ognised in the year.
All InGOtne and expenditure derNie from continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Prior financial year
Unrestrlcted Restricted Endoumnent
funds
funds
funds
2019
2019
2019
Total
2019
Notes
Inco
and èndowments fro
Donalions and legacie5
Other trading adivities
Investments
Insurance daim
Other in¢ome
5,213
8,233
9.876
17,451
42,358
5,213
8,233
9,885
17,451
46,820
4,462
Total income and endowmerts
83,131
4,462
87,602
Ex
endi
Raising funds
on:
1,574
1,574
Char¢table activities
100,866
5,922
106,788
Total resources 8XP8nded
102,440
5,922
108.362
Gross transfers bebNeen funds
Net movement in funds
6,000
113,3091
16.000)
17.4601
{20,7601
Fund balance5 at l January 2019
{277.7481
15,937
625
1261,186}
Fund balances at 31 Dettèmber 2019
1291.0571
8.477
634
1281.946)
The stslemenl of financial aclivldes includes all gains and losses recogni5ed in the year.
All income and expenditure derive from continuing aclmb'es.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2020
2020
2019
Notes
Fixed assets
Tangible assets
Inveslmenls
12
13
9,501
1,694
11,177
1,608
11,195
12,785
Curr8nt assets
stock5
Debloys
Cash al bank and in hand
15
16
302
223
45.377
384
828
24.659
45.902
25,871
Creditors: amounts falling duè wlthin
one year
17
1331,620)
1320,6021
Nel curyent liabilities
1285,7181
{294,7311
Total assets lèss current liabilities
(274,5231
1281.9461
Capital funds
Endowment funds- general
Income funds
Restricted fLJnds
Unrestricted funds
686
634
18
10.134
(307.6941
8,477
1291.057)
1261,186)
1281,946)
The accounts were approved by the Members 01 The Parochial Church Counal on .?.3.￿. Aprj12021
Reverend L Atkins
Vicar

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policies
Charity informatÉon
The Parochial Church Cotjncil of the EcdesiasliGal Parish of Saint Paul, Marton, Blackpool is ari
uninGotporsted challty.
1.1 Accounting ¢onvèntlon
The accounts have been prepared In acco¥dan￿ with the charity's constitutitsn, the Char4t¢es Act 2011 and
"AccoL6nting and Reporting by Charities= Statement of Recommended Practice applieable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
RÈpublic of Ireland IFRS 1021" las amended for accounting periods Gommencing from 1 January 2018).
The chaTIty is a Publi¢ Benefrt Enlily as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not lo prepare a Statement of Cash Flows.
The financial Statements have departed from the Charities (Accounts and Reports} Regulat'ons 2008 or¢ly
to the exient required lo provide a true and fair view. This departure has involved followng the S181ement
of Recommended Practice for charities applying FRS 102 raiher than the version of the Statement of
Recommendéd Practice vthich is referted to in the Regulations bul which has since been wthdrawn.
The financial ststéments are prepared sterling, which is the functional currency of the charty. Monetary
amounts in these financial s12ternents are rounded to the nearesl £.
The finan¢ial statements have been prepared under the hislor¢¢al cost convention. The principal
accounting policies adopted afe sel out below.
1.2 Golng concern
The accounts have been drawn up on the golng concem basis, which assumes the continued support of
the Diocese of Blackbum ￿0 ale the major creditor. They have agreed to give extended credit on
outstanding Parish Share payments due lo them.
1.3 Charitsble funds
UnTestfjcled funds are available for use at the discretion of the Member5 of the Parochial Church Council
in fvrtherance of their charitablè objectives.
Restricted furids are subjECt to specific conditions by donors as to how ￿eY may be used. The purposes
and uses of the restricted funds are set out in the notes to the finan¢ial statements.
Endowment fttnds are subject to Spe0f￿ ¢onditions by donors that the capital must be maintsined by the
Charity,
1.4 Income
Income is recognised when the charity Ss legally entitled lo It after any perfomanee cOnd￿onS have been
mel, the amounls can be measured rÈli3bly, and it is probabte that inGoTne wll be received.
Cash donatDns are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require defetral of the amounl. Income tsK
recoverable in relation to donations received L¢nder Gift Aid or deeds of covenant is recognisèd at the time
of the donation.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policles
(Continued)
Legacie5 are recognised on receipt or olhenNise if the charity has been notified of an impending
dlslribvlion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated
as a conlingenl asset.
1.5 Expènditure
ResDurces expended are accounted for on an accruals basis inclusive of Value Added Tax, and have been
dassified undef headin95 that aggregate all costs related to the category.
G0Veman￿ costs include independent examiner fees and depfecialion and are allocalecf to chaiilable
actIV￿@S.
1.6 Tangible fixed a55ets
Tangible fixed assets are inilially measured at cost and subsequently measured al cost or valuation, nel of
depreci3liorTr and any impaimient1055es.
DepBcialion is recognised so as lo ￿te off the Cost or valuation of assets less thèir residual values over
their useful lives on the following bases..
Land and buildings
Fixtures. fittings & equiprnenl
150A per annL*m on net book value
15°A per annum on net book value
The gain or loss arising on the disposal of an asset is determined as the dIffe￿nCe belween the sale
proceeds and the carrying valve ol the asset, and is recognised in net incomellexpenditurel for the year.
1.7 Flxed asset investments
Fixed asset inveslmenls are initially measured at transaction prlce excluding Iransa¢tion costs. ancE are
subsequently méasured at fair value at each Tepoffjng dale. Changes in fair value are Tecognised in nel
incomellexpenditurel for the year. Transaction costs are expensed as in¢ur¥ed.
1.8 Impaimient of Ilxèd assets
Al each reporting end date, the charty reviews the carrying amounts of ils tsnglble assÈts to determine
whether there is any indication that those assets have suffered an impaiment loss. It any such indi031io
exists, the recoverable amount ol the asset is eslimaled in ordei ID determine the extent of the impairment
loss lif any).
1.9 stocks
stocks are slated at the ￿Wer of cost and estimated selling price.
Nel realisable va￿e is the estimated selling pri¢È less all estimated costs of completlon and costs lo be
ncurred in marketsng, selling and distribut￿on.
1.10 Cash and cash èquivalants
Cash and cash equivalents include cash in hand, deposits held al call WEth banks, other short-temi liquid
investments wlh original malurilies of three months or less. and b8nk overdrafts. Bank overdrafts are
shown wrythin bDrrowngs in current liabilities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2020
Accounting policies
(Continued)
1.11 Flnancial instruments
The charity has ele¢ted to apply the Pfovisions of Section 11 'Ba5ic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, af FRS 102 to all of its financial instruments.
Financial instrtjments are recognised In the charity's balance sheel when the charity become5 paty to the
contradLkal provÈsions of the instrument.
Fin3ncial assets and liabilities are offset, ￿1th the nel amounts presenled in the Iinancial statements, when
there is a legally enfoiceable right to set off the recognised amounts and there is an intention lo settle ot) a
nel basis or to realise the asset and sellle the liability simult2neou$ly.
Basic finaneial assets
Basic financAal assets, which include debtor5 and c3sh and bank balances, are initially tneasured al
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the a￿angement constilules 3 financing Iransaclion, where the transacb.on
is measured 3t the present V21ue of the future weipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initialEy recognised al transaction price
unless the arrangement constilules a financing transaction, where the debt inslNmenl is measured at the
present value of the fulure payments discounted at a market rafe of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried al amortlsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of operations from suppliers. Amounts payable ate o18ssified as current liabilities if payment is due within
one year or less. If not, they are presented as non-SLfrrenl liabilities. Trade creditors are recognised initially
at tiansaction price and subsequÈntly measured at amortised cost using the effective interest method.
Deretoynition of financial liabilitles
Financial liabilities are der￿ognIsed when the charity's Contractual obligations expire or are discharged ttr
cancelled.
1.12 Leases
Critical accountÈng èstimates and judgements
In the application of the charity's accounting policies. the Members of the Parochial Church Council are
required lo make judgements, estimates and assumptions aboL¢I the carrying amounl of assets and
liabilities that are not readily apparent from other sources. The estimatès and assoaated assumptions are
based on historical experience and tyther factois that are ¢onsidered to be relevant. Actual results may
differ from these estimates.
The estimates and underfying assumptions are revlewed on an ongoing basis. Revisions to 3ccour¢ling
estimates are recognised in the perTod In which Ihe estimate is revised where the remsion affects only that
period, or in the period of the revision and future periods ￿ere the revision affects both current and future
periods.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Donations and legacies
Unrestricted Restricted Endowment
funds
funds
funds
general
2020
Total Unreslrfcted
tund8
2020
2020
2020
2019
Donallons and gifts
Legaoies receivable
4,289
5,000
S,903
50
10,222
5.000
5,213
9,269
5,903
50
15,222
5,213
Othèr trading activities
Unrestricted Unrestricted
funds
Jnds
2020
2019
Fundraising events
4.627
8,233
Investments
Unrèstricted Endowment
funds
funds
general
2020
Total Unreslricled Endowment
funds
funds
general
2019
Totsl
2020
2020
2019
2019
Rental income
Interest receivable
2.790
96
2,790
98
9,751
125
9,751
2,886
2,888
9,876
9.885
Other Income
Unrèstrictèd Unrestricted Restricted
funds
funds
funds
Totsl
2020
2019
2019
2019
other income
24,993
42.358
4,462
46.820
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Raislng funds
Unrèstricted Unreslricted
funds
lunds
2020
2019
Fundrais
and ublicil
Other fvndraising costs
227
1,574
227
1.574
11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Charitable activltles
2020
2019
Semce costs
Housing expenses
InsuranGe
Light and heat
Repairs and maintenance
Postage and stationery
Telephone
Burial ground expenses
Sundry expenses
Dona&"ons lo charity
Parish share
Parish holiday
91
3,157
3,892
5,274
11.841
466
935
6,943
969
878
26,509
839
3,953
3,752
4,806
23,452
870
1,408
13.738
2,172
433
43,011
4,462
60,955
102,896
Share of govemance costs (see note 91
1,676
3,892
62,631
106.788
Analysls by fund
Unrestricted funds
Reslricled funds
58,385
4.246
62.631
Forth8 y8ar ended 31 DecembeT2019
Unrestricted funds
Restricted ftjnds
100,866
5,922
106,788
12-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
Support costs
SupportGovemance
costs
Gosts
2020
Support Gtsvemance
Cts5ts
costs
2019
Depreciation
1,676
1,676
1,972
1,972
Accountancy
Legal and professional
480
1.440
480
1.440
1.676
1,676
3,892
3.892
Ana￿Sed be￿ee
Charitable activities
1,676
1,676
3,892
3,892
10 Members OfThe Paro¢hSal Church Council
None of the Members of the Parochial Church Council IOT any persons COnr￿ted with them) received any
remuneration or benefits from the charity during the year.
11 Employees
The average monthty number of employees during the year was..
2020
Number
2019
Number
Total
13-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
12 Tanglble fixed assets
Land
bulldlngs
Flxtures,
flttlngs &
equiprnent
Total
Cost
At l January 2020
20,597
53,609
74,206
Al 31 DecembeT 2020
20,597
53,609
74.206
Depreciation and Impalm8nt
At 1 January 2020
Depreciation charged in the year
19,297
195
43,732
1,481
63.029
1,676
At 31 December 2020
19,492
45,213
64.705
Carrying amount
Al 31 December 2020
1,105
8,396
9,501
Al 31 December 2019
1,301
9,876
11,177
13 Fixed asset investments
Listsd
investfflgnts
Cost or valuation
At 1 January 2020 & 31 December 2020
1,608
Carrying amount
Al 31 December 2020
1,608
Al 31 Decembef 2019
1,608
14 Financial instruments
2020
2019
Carrying amount of financial assets
Instruments measured al fair value through profft or loss
1,694
1,608
14-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2020
15 Stocks
2020
2019
Fintshed goods arid goods for resale
302
384
16 Debtors
2020
2019
Amounts falllng due &￿thIn one year:
Prepayments and accrLted income
223
828
17 Creditots.. amounts falling due within one year
2020
2019
Trade uedilors
Accruals and deferred income
331.620
320,122
480
331,620
320,802
18 Restricted funds
The income funds of the charity include restricted ftjnds comprising the followng LFnexpended balano¢s of
donations and grants held on trust for specific purposes..
Movement In lunds
In¢omlng
ReSou￿eS
8alallce at
re8OUf¢tsts
8xp6ndÈd 34 December
2020
Balance 81
l JarkLFary 2019
Resources
expended
TrdnSlers
BalanGe at
l January 2020
Lega¢y
Organ
100
4,391
4,041
100
3,732
3.435
100
3,172
2,920
18591
16061
(5601
{5151
Blackpool
Ministy
Experienee
War
Memorial
Marton Burial
Ground
A131m Fund
6,000
Is,0001
1.405
(1951
1,210
1151
1,195
2.747
3,156
2,747
13,f 561
15,937
{1,460)
16.0001
8,477
5,903
(4,246)
10,134
15

zs to (F)
oo)
Q>lJ r
o ¢0
O (D
J (O (
¥J o <
thij
rs w o ¢
o aj ¢7J

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
20 Related party transact40ns
There were no disdosable related paty transactions during the year (2019- none).
Remuneration of key manag8m8nt personnel
No remuneral'on is p8id lo key management personnel.
17-