1 

VICARS REPORT – APCM 14[TH] MAY 2023 

_2 Timothy 1:6-9a_ 

_“I remind you to rekindle the gift of God that is within you through the laying on of my hands; for God did not give us a spirit of cowardice, but rather a spirit of power and of love and of self-discipline._ 

_Do not be ashamed, then, of the testimony about our Lord or of me his prisoner, but join with me in suffering for the gospel, relying on the power of God, who saved us and called us with a holy calling, not according to our works but according to his own purpose and grace.”_ 

Paul is saying in these words that God’s gift of faith is like a flame, and when the embers of the fire have cooled you must fan them again and keep them ablaze. 

They remind us that so often we are weighed down by the reality of just getting the business side of church “done”. And under this weight it is all too easy to forget God, and that he has called each of us to be Christ’s body here on earth. Yes, that’s **even** our aching knees, ankles, necks, shoulders and backs; and with our over-tired and over-worked brains. And that God’s call is holy.  There are times when we all need to fan the flame of what God’s Spirit has given us, a spirit of power and love. 

How often it is we try to do all the many things for church without reminding ourselves of God’s power, without remembering that God has saved each of us, not because of anything we can do but because he loves each church officer, each PCC member, each priest. I’m as guilty as anyone in forgetting this. We easily fall into frustration and depression when problems seem insurmountable. We often feel lost in anxiety when presented with what appears to be overwhelming situations. We can sigh in despair when yet another bundle of demands come our way. 

We have begun to reassess and grow in discipleship, mission and deepening our faith. As in all things, when we begin to grow – it is then that we are at our most delicate as we find our resources, (financial, personal commitment, people) stretched. 



2 

We find ourselves vulnerable. But it is the example of the Gospels, the Acts of the Apostles and the Pastoral letters in the New Testament. There cannot be any meaningful change or growth without that vulnerability. We are being and will be tested by that evil that doesn’t want us to succeed. So to foil the desire of that old Tempter the devil, let’s remember, we actually have lots to celebrate. 

God’s work is expanding through our collective ministries and we are seeing the blessing of our community growing. Although that comes with the anxiety of vulnerable growth, we cannot overestimate just how amazing that growth is. One new person coming through our doors and deciding to stay is GROWTH. And we have seen much **more** than 1 new person join as this past year. 

We need to enjoy that and thank God for it. We need to celebrate it. 

I want to celebrate the people that have taken roles on at church. There are too many people to thank individually, who are dedicated to the flourishing of our worshipping community. Thank you all. 

There is much to celebrate, in joy, hope and love. 

- Many of the most important roles within the church are those that are rarely seen and our Church Wardens, Denise and Steve, give leadership and service. And it is not an overstatement to say that much of what the church is able to do well rests on their shoulders. 

- Jacqui is growing in her Urban Mission Role, and is offering another view of how we engage in mission, through her interest in ecology and the environment. 

- We contributed an Ordinand in Cornelius, and it gives me particular delight to Know that Ian will be deaconed at the beginning of July. 

- We are growing our prayer life. We can do nothing without prayer. It needs to be our heart, our purpose, our very breath. This is something which is a continual work, and I want to encourage you that whatever you do in church life, individual and corporately, to always begin with prayer – offering yourself to God and searching for God’s guidance and blessing. 



3 

- We had several adults confirmed or reaffirming their Baptismal faith. 

- Historic debt almost written off. 

- Diocese reducing our parish share contribution.— particularly because …. 

- We are engaging with Leading Your Church into Growth program which Ian and Jacqui and I devote much time to. And we art part of the Parish Development program. 

- Social events are recovering post covid. 

- Newly refurbished kitchen. 

- Wednesday morning social activities. 

Moving forward, there are two particular areas where we need to see more people willing to serve. 

That with children ministry, and on the PCC. 

## **Children:** 

Please pray for some creative solutions to come forth so that we can offer a children’s ministry. We need people to be willing to lead and help in this area. 

If it means that we have to let go of something to enable this to happen, pray for us to have the willingness to do this. **PCC:** 

We need more people willing to serve. 

I look forward in particular to seeing each of the PCC being examples to others in our church community of not only how God can use them, but also their faith journeys and holy calling. 

In general, we need first to look to our own personal commitment to God, to be regular worshippers. If it doesn’t matter to us, then why should it matter to others? 

We are called to be a community led by Jesus. This is the foundation of our life together. There are three things which we need to do to build on this foundation: 

1. In prayer, to discern God’s will for every decision we make. 

2. Looking to scripture for inspiration and encouragement 

3. Trusting the Holy Spirit to guide us. 

From this comes everything else. 

- Making our worship accessible, inclusive and participatory. 

- Encouraging more families to make St Paul’s their home. 

- How we can help those on the margins of church life to become part of our worshipping community. 



4 

- Deepening our faith, learning more about the Scriptures, deepening our prayer life, and learning to trust in our Lord. 

- And all of this to be done not with grudging compliance or complaint, but with JOY. Let’s not forget; Joy is a biblical and holy thing, as it was for Jesus and his disciples. 

As we move forward we need to be aware of the significant challenges that face us as a community too. Some of this is honestly financial. We have been managing to pay our parish share for several years, which is why the diocese has almost written off our historic debt. Let’s pray that we can find ways to meet the challenge this year. Bev worked hard co-ordinating the work needed for the parish giving scheme and continues to keep an eye of our finances, which we are all grateful for. We do live precariously however, as at one point earlier this year it looked like we would not be able to pay all our bills and that still may be the case if things don’t progress well. So please pray as we think about how we can make our finances sustainable in the future. 

As we continue to grow, flourish and engage with and necessary changes, I hope to ask seriously the question of how we enable more mission for our church. There are so many opportunities to work with children and young people that we need to think about meeting. This along with deepening our prayer life, bible study, engaging with worship will go beyond my own capacity. These are exciting questions to ask and I would ask that a focus for your prayers would be how we enable others to come on board and how we enable the exciting possibilities for growth in faith to go from delicate to embedded. 

As our mission as a church increases so will the demands on everyone. At the moment our mission has not caught up with our membership. 

It is very important to recognise those of our regular members who do something for the benefit of our community, which is just so amazing. However, often the ones who are doing more are the people who already do so much. But church must never be a burden but a blessing. If you are doing too much, let me know, let something go, we can explore the implications later. Jesus died for you to have life in all its fullness, not so you could be burdened with something that is too much. As our opening 



5 

scripture from 2 Timothy said “[rely] on the power of God, who saved us and called us with a holy calling, not according to our works but according to his own purpose and grace.” We are to rely on God for the growth not on any of us. Equally, if you are less busy and see some of the people on whom we rely on struggling, prayerfully consider how you might help. Even little things like occasionally counting the money, offering yourself as a reader, helping out with the flowers, teas and coffees make a huge difference. Many of you already do this; and thank you to all the people who have stepped up to help with the social and fund-raising committees. 

None of this is problems a failing church has. We have so much to be thankful for and so much to look forward to. As we pray and hope for the continued blessing of God on our community, let us give thanks for the abundant way God is answering our prayers. Let us give thanks for the wonderful Christians we serve alongside. Let us give thanks for the joy that is found here. Most of all I give thanks for those growing in confidence in prayer, May God continue to bless us and may we be amazed by what God does here in the next 12 months. 



THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARESH OF SAINT PAUL MARTON.
BLACKPOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Charity reglstratlon number 113S687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parochial Church Council MembÈrs' report
Independent examthierfs rep)rt
Slalemenl of financial activrties
B81ance sh¢el
Notes lo the financial stslemen15
7-17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Membets Of The Parochial Church
Council
Mi$ K Montgomery
MI l Rushton
Mrs B Clews
Mis A Giller
Mr S lthrfworth
Ms J Cookson
Mis D Emery
Ms J Riding
Mrs P Boak
Mr C Asghar
Mr K Oldfield
Reverend LAtkins
Mr G Jones
Mr8 J Jones
Mrs D Mather
Mrs S Sankey
Mr8 C Devine
(resigned 22.5.22)
(resigned 22.5.22)
(resigned 22.5.22)
(resigned 22.5.221
lappoinled 22.5.22)
lappo¢nted 22.5.22)
(appotnted 22.5.22)
Charity number
3135687
Independent examiner
Champion Accountants LLP
UnÈt 2 Olympic court
Whitehills Business Park
Blackpool
Lancashir
FY4 5GU

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Th8 Memb81s of lh8 P8toch¢al Church Council present their annual report and financial 51alemenls foi the year
ended 31 December 2022.
The financial stslemenls have been prepared in accordance with the a￿unting polictes set oÈtl in note 2 to the
rinancial slalemenls and compty with the chaiily's ctsnslitut￿n. the charrf￿$ Act 2011 and 'Accounting and
Reporting by Charities- Staletn8nt of Recommended Practice applicable lo charities prep31ing their accounts in
accordance with the Fin8ncial Reporting Standard applicable in the UK and Repltblic of Ireland IFRS 1021" las
amended for acoounling pe￿odS comrtsenong from 1 Jiinuary 20161
Objectlves and actlvit
The objects of the thurch are to provide a pla￿ of worship for the community within the paiish bourEdaries of
Marton. Sl Paul, and to provide funeral, baptism and wedding functÈons as requir8d by the community within
those boundaties.
The Members of the Paiochial Church Council have paid due regard to guidance issued by the ChaFSty
CommisSh7n In deciding what activities the charity should undertake.
The activities of the church during the year have been as slated above.
AchÉevements and performance
Delai15 of the achievernenls and perf0fman￿ of the church are detailed in the appended Chairfs Report.
Flnancial review
InaomÈ has continued to be affected in Ihe altermalh of Ihe Covid pandemic with lower fegular 8tt8ndance
numbefs and iedudions in wedding5 and Sundry fees . Whilsl the PCC has continued to ieduce expenditure
where possible, there ha5 been a signifunt amount of ￿e￿$Sary repair WOTk carried out duTing the year.
The PCC made payment of Ihe reduced Parish Share for 2022 in full and have bonefitted f¥om the Diocese
writing off historic arrears of t216.940.
The finanual statements show a surplus foi the year of £193.181 P021= surplus £151,301) athough this
includes the Parish Share written off sn btsth years. Wthout this write off Ihere would be a deficit of £23,759
{2021'. surplus £45.009 including 8 legacy).
Further informalion 15 contained in the appended Chai¢5 Report.
It is the policy of the charily that unrestricted funds which have not beeEk designated for 8 specific u58 should be
tnaintair¥Ed at a level equNalenl lo between three and six month's expenditure. The Members of the Parochial
Chuich Council considers that reseNes al this level will ensure that, in the event of a 5ignific8nt drop in funding,
they will be able to continLte the charity's current activities while consideration is given to ways in which additional
nds m8y be raised. This level of reserves has nol been maintained Ihioughoul the year and the Parochial
Chur¢h Council is ￿lIant on continued supwrt from the Diocese in thi$ ¥espect.
The Members of the Parochial Church Council have èssessed (he major risks to which Ihe charity is exposed,
and are satisfied that systems 818 in place to rnitig8te exposure to the major risks.
Structure, governance and rnanagemertt
The church fomns part of Ihe Diocese of Blackbum. On 27 April 2010 it was granled charitable status in its own
right.
The Members of the PaTochial Church Council who s¢rv¢d during the year and Ltrp to the date of signature of the
financ¢al slaternents were..
Mis K Montgomery
Mr l Rushton
Mrs B Clews

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Mrs A Giller
bAr S Mthiiworth
Ms J Cookson
Mrs D Emery
Ms J Riding
Mrs P Boak
Mf C Asghai
MT5 M Cottier-Brown
Mr K Oldfield
R8veiend LAtkins
Mr G Jones
Mrs J Jones
Mrs D Mather
Mrs S Sank8y
Mrs C Dewine
{Resigned 22 May 2022}
(Resigned September 20211
{Re5igned 22 May 2022)
{Resigned 22 ThA8y 2022)
(Resigned 22 May 20221
(Appointed 22 May 20221
(Appointed 22 May 20221
(Appointed 22 May 20221
The P8Tochi81 Churoh CotJnc+l is elected annualty by the members of the Church who are on the electoral ¥ok al
the time. Council tnetnbeis ale elected to serve for between one and three years befoTe retiring and standlig for
re-8tect￿n_
The Paroohial Church Coun¢il is <*aired by the church incumbent and Ss ultimately reswnsible to the Dtocese of
Blackburn.
The Parochial Church CoLFncil Members, reportwas approved by the Board of Merllbers OfThe Parochial
Church Council.
Reverend LAtkins
Vicar
1st June 2023

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
report lo the Members of the Par(￿h¥al Church Council on my examination of the financial statements of The
Paiochial Church Council of the Eccfesiastical Partsh ol Saint Paul. Marton, BlackpooE {the charity) fr>r the year
ended 31 December 2022.
Rèsponslbll1￿es and basis of report
As the Members of the Parochial Church Councrf of the charity you ale responsible for the preparation of the
financkil statements in accofdance with the requirements of Ihe Charilies Act 2011 Ilhe 2011 Act).
I report in respect of rny examination of the charitys financial statements caffled out uwjder section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Diie¢tions g￿en by the Charity Commission
under section 145{5llbl of the 2011 Act.
Independent examiner's statement
Yottr attention is drawn lo the fact that the charily has prepared financial stalefflents in accordance wilh Accounting
and Reporting by Charities pfepaiing Iheir accoLtnls in accordance wilh the Financial Reporting Standard applicable
in the UK and Repub14G of Ireland IFRS 102) in preference to the Accounting and Reporting by Charities.. Statement
of Recommended PtaGt>ce issued on ? Aprsl 2005 which is referred lo in the exlanl regulations bul ha5 now been
wthdrawn.
l understand that this has been done in older fo¥ financial sialemenls lo piovide a true and fair view in accordance
with Generally Accepted Aocounling Piacbce effective for reporting periods beginning Orb or after 1 January 2015.
I have cotnpleted my examination. l eonfirtn that no matters have come lo my attention in connection with the
exatnination giving me causÈ to believe that in any material respecl..
accountsng records were not kept rn respecl of the charity as required by sedion 130 of the 2011 Act, or
the financi81 statements do not accord with Ih05e records., 01
the financtal s(&tements do not comply with the applicable requirements concerning the form and conteFtt ol
accounts set oul in the Charities (Accounts al￿ Reports} Regulations 2008 other than any requiiement thal the
accounts give a true and fair vpw which is not a rnatter considered as pall of an iF)dependent examination.
I have no ooncerns and have come across no other rnattets in connection wilh the examination to which attention
Should be drawn in thi5 report ￿ Order tu enable a proper tÈnderstandin9 of the financial siatements to be leached.
ChwLOli AccoLULt(uoLS LLR ,
Champlon Accoub)tants LLP
Unit 2 Olympic Court
Whilehills Business Park
BladiFK)oI
Lancashire
FY4 5GU
Dated-.
iall¢ld3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Current rFnanelal year
Unrestricted Restricted Endowtnent
funds
funds
funds
2022
2022
2022
Total
Total
2022
2021
Notes
Income and èndowments from.
Donab"ons and legacies
Other trading adivitie5
ITTrvestments
Other income
4,527
7,226
4.402
35.585
4,527
7.226
4.405
35,585
39,302
4,107
6,377
44.048
Total Income and endowments
51.740
51,743
93.832
ndilure on..
Raising fvnds
2.186
2,186
Charitable activities
{143,6271
1.389
1142,2381
158,425)
Total expenditure
1141,4411
1,389
1140.0521
157,469)
Net movement in fLEnds
193,181
11.3891
191,795
151,301
Fund balan￿S al 1 January 2022
1154.IX)9)
6.473
1.763
(145,7731
1297,0741
Fund balances at 31 December 2022
39,172
5,084
1.786
46,022
1145,773)
Th¢ st8tement of financial aclivi118s includes 811 gains and10sses recognised tn the year.
l incorne and expendilure derive Irom continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOQL
STATEMENT OF FINANCIALACTIVITIES (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Prlorfinancial year
Unrestricted RestTi¢ted Endowment
lunds
funds
funds
2021
2021
2021
Total
2021
Noies
Income and endowments from-
Donations and legacies
Other trading activiiies
Investments
Olhei income
38,225
4,107
6,377
44,046
1,D77
39.302
4,107
6,377
44,046
Totsl income and endowmènts
92,755
1.077
93,832
Ex
enditure on:
Raising funds
956
956
Charitable aclivities
162,086)
3,881
158,425}
Totsl expenditu
161,1301
3,661
157.469)
Net movement in fund8
153.885
13,6611
1,077
151,301
Fund balances at 1 January 2021
1307,8941
10.134
P97,0741
Fund balane•s at 31 December 2021
1154,0091
6,473
1,763
(145.7731

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Notes
Fixed a8set8
Tangible assets
Invesimenls
14
13
8,075
1.778
1,842
8,706
9,853
Current assets
Stock5
Debtors
Cash at bank 8nd in hand
15
16
609
755
44,339
275
711
68,715
45.703
69,701
Creditors.. amounts falling due wtthin
one year
17
18,3871
1225,327
Net current assetsllliabilitEsl
37,316
{155,626)
Total aBset8 less currnnt liabilities
46.022
1145.7731
Capitsl funds
Endowment funds - general
Income funds
Restr￿ted funds
Unrestricted funds
18
1.768
1.763
19
5,084
39,172
6.473
(154,0091
46,022
{145,7731
7 May2023
The finartcial statements were approved by the Members OfThe PaTochial Churth Counal on .
R•ver•nd LAtklns
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET {CONTINUED)
AS A T 31 DECEMBER 2022
Crttical accoLtnting estimates and judgements
In the appl*cation of the charily's accounting policies. the Members of the Parochial ChLFrch Counol are
required lo make judgements, eslimates and assumptions about the cariying amount of assets and liabilities
that are not readily appxrent from other sources. The e5timate5 and associated asstjmptions are based on
hi$lorical eXpe￿eTh¢e and other faclors that are constdered to be relevant. Aclual results may differ from these
estimafes.
The estimates and undedying assumption5 are reviewed on èn ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate 15 ievised where the reviston affects onty that
period, or in the peiiod of the revisKin and fu￿[¢ periods where the revision affects both curront and knlure
periods.
Accounting policies
CharFty Infom)ation
The Paroahial ChLtich Council of the Ecclesi8sb"cal Parish of Sait)I Paul, Marton. Bl8ckpool is an
unincorporated charity.
2.1 Accounting convention
The accoun*5 have been prepared in accordan¢e with Ihe charity's conslilutiork, th8 Charit185 Aci 2011 and
"Account£ng and Reporting by Gharilie5'. Slalement of Recommended Practsce applicable to charit￿$
pieparing their accounts in accordance with the Financial Reportlng Slandard applicable in the UK and
Republic of IrÈland IFRS 1021" lag amonded for accounting peiiods commencing from 1 Jarkuary 20161. The
charity is a Public Benef41 Etttity 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 Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a Iiue and fair view. ThÈs departure hès involved lollowing the Slalemenl of
Recommended PFactice for charities applying FRS 102 rather tharb the version of ihe Slalement of
Recummended Piactice which is referred to in the Regulations but which has smce been withdrawn.
The fiEkanual statements are prepared in slerltng, which is the functional currency of the charity. Monetary
amounts in these financial 51alemenls are Tounded to the nearest £.
The fin8ncial statefflent5 have been prepared under thè histor¢cal cosl convention. The principal accounting
poliryes adopted are set otji below.
2.2 Going concern
The accounts have been drawn up on the going u>ntem basis, which assume8 the oonlinued 5UPPOrt of Ihe
Diocese of Blackbuin.
2.3 Charitable fL5fbds
Unrestricle(5 funds are availab￿ foi use al Ihe discretion of the Mernbers of the Pamchial Church Council in
furtheran￿ of their cha¥itable objectives.
Restricted funds are Subject to specific conditions by donors as to how they may be used. The ptErpose5 and
uses ofthe re8lTided fvnds are set out in the notes lo lh8 fin8nual ststements.
Endowtnent funds a￿ subject to specific conditions by donors that the cap¢tal musl be maintained by the
harity.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
{Continuèdl
2.4 Incom&
Income is recogntstsd when the tharty Is legalty entitled lo it after any perfomance cDndits'ons have been mel,
the amounts can be measured reliably, and ti ig probable that Incorne will be received.
Cash donations are recognised on receipl. Other donations are recognised once the charity has been notified
of the donation, unles5 performance conditions requi￿ deferral of the amount. Income lax recover8ble In
relation lo donations received utlder GiftAid or deeds of covenanl is recognised at the time of the donation.
Legactes are ￿cOgnIsed OFE receipt or olherwÈse rf the charily has been notified of an impending distribution,
the aTnounl is known, and receipt is expected. If the amount is not kftown. the legacy 18 treated as a
con*"ngent asset,
2.5 Expenditure
Resouic25 expended are accounted for on an acoruals ba51s Inclusive of Value Added Tax. and h8v8 been
dassified under headings that èggregate all costs ielated to the category.
Governance cosls include independent examiner fees and depfecia1￿n and are allcKated to Charitable
activities.
2.6 Tangibjle fixed a￿ets
Tangible fixed assets are initially measured at cost and subsequenly measured al cost or valuation, nel of
depfeaalion 8nd any impairment losses.
Depreuation is recognised so as to write off the cost or valuation of assels18SS their residual values over their
useful lives on the following bases-
Land and buikjings
Fixtures, fillings & equipment
15¥0 per annum on nel book v81ue
15Q/o per annum nel book value
The g8irE or loss arising on the disposal of an asset is determined as the difference belweeFE the sale proceeds
and the carrying value of the asset, and is rec￿niSed in the stslemenl of fmanc4al activ￿118S.
2.7 Fixed ass•t Investments
Fixed asset investttEents are initially measured at transaction price excluding transactff)n costs, and are
subsequently me8sured at lair value al each iepurttng date. Ch8ng¢s in fair value aTe recognised in net
incomellexpenditurel for the year. Transadion costs are expensed as incurred.
2.8 Impairment of fixad assets
Al e8ch reporting end dale, th6 tharity reviews the ratrying amounts ot its tsngibse assets to determine
whether there is any indicallon that those assets hav8 suffered an impairment loss. If any such indicatK)n
exisls, the iecoverable amovnl of the a55et is estsmaled in orde¥ to determine the extent of the impairment
loss Irf any).
2.9 stocks
Stocks are slated at th8 lower of cost and eslim8led selling price.
Net realisable value is the estimated selling pric8 18gs all estimated costs of completion and costs to be
incurrad in marketing, Selling and distribution.

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 2022
Accounting policSes
IContinu8dl
2.10 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, detK)sits h81d at call with bank5. Other short-temi liquid
investments Wlth ofiginal maturities of three months or less, and bank oveidtafts. Bank over(ITafts are shown
w¢lhthi borrowings in current liabisities.
2.11 Financlal ÉnstrLEmants
The chaiity has eleded to apply the provisions of Section 11 'Basic Financial Instruments. and Seclion 12
'Olher Finanaal Instrurnents Issues, of FRS 102 to all of its finanaal instwments.
Financial instruments are iecognised in the charitys balance sheet when the charity becomes party lo the
contractU81 provisions of the instrument.
Financial assets and liablities are offset. with the net amounts p￿sented irb the financial slateTnents. when
Iheie 15 a legally enforoeable right to set off the recognised atmunts and there is an intention to settle on a nèt
basis orto realise the asset and settle the Ilability simultan80U5ty.
Basic financlal assets
Basic financial assets. which incl￿de debtor5 and cash and bank baLonces. are initially measured al
transaction pri￿ including transaclÈon eosls and are subsequently carriod at atnortised cost using the effeGtbve
interest method unless the arrangement Eonslilules a financing transaction, where the transadion È5
measured at the present value of the futtjre receipts dis¢ounted al a market rate of inler851. Financial assets
dassified a5 receivable wkthin one year are not amortised.
Basic financial Ilabilities
Basic finanoal liabilities, induding CTeditQTS and bank loans are initialty recogfiised al transaclÉon price unless
the arrangemenl constitutes a finanang transaction, wheie the debt instAJment is measured at Ihe present
value of the future payment5 dtscounted at a mart(et rale of Inte￿$t. Financial liabililies ¢lasskfied as payat4e
within one year are not atnortised.
Debt instruments are subsequenlty cafried at amortised cost, using the effectlV8 interest rate method.
Trade creditors are obligati0Tr5 to pay foi goods or services Ihal have been acquired in the ordinary course of
operations from suppliers. Ar1￿unt$ payable are classified as CUTient liabilities sf payment is due within one
year or less. 11 not, they are presented 85 non-cuirenl Itabililies. Trade ¢r¢dilors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost u$ing the effe¢live interes( method.
Dèrecognition of flnancial li3bilitie5
Financial liabilities are d&iecognised when the chariiy's eA)ntractual obligations expire or are discJ)arged or
cancelled.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Donations and legacÉes
Unrestricted
funds
Unrestricted Endov4ment
funds
funds
general
2021
Total
2022
2021
2021
Donations and gifts
Legacies receivable
4.527
2,210
36,015
1,077
3,287
36,015
4,527
38.225
1.077
39.302
other trading activitFes
Unre8tricted UnTestricted
funds
funds
2022
2021
Fvndr8ising ev8nts
7,226
4,107
Investments
Unrestricted End¢)wment
fur7ds
funds
general
2022
Total Unrestricted
funds
2022
2022
2021
Rentsl income
Interest receivable
4,270
132
4,270
135
8.290
87
4,402
4.405
6,377
Other In¢omo
Unre$trieted Unr•strlcted
funds
funds
2022
2021
Other income
35,585
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 2022
Ralslng funds
Unr88trÈcted Unr•strtct8d
funds
nds
2022
2021
sin
and ublici
Other fundrai5Eng costs
2,186
956
2.186
956
Support costs
Support Governance
costs
co¥ts
2022
2021
DepreC￿tIon
1,211
1.211
1.425
1,211
1.211
1,425
Analysed between
Chaiitable activities
1.211
1.211
1,425
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 2022
Charttable activit￿S
2022
2021
SeNice costs
Housing expenses
Insurance
Lsghl and he8t
Repairs and maintenance
Postage and 8ts1ionery
Telephone
Burial ground expenses
Sundry expenses
Donations to charity
Parish shaTe
Parish share written off
121
3,551
3,919
2.577
7.160
758
438
5.811
1.509
598
20,000
{106,2921
3.696
3.761
4.590
23,191
1,097
524
2.548
1,477
31,353
{216,9401
1143.4491
(59.8501
Share of governance costs Isee note 81
1.211
1,425
1142,2381
158.425}
Analysis by fund
UnrestFiCted l￿d$
Restricted funds
1143,6271
1,389
{142.2381
For the year ended 31 December 2021
Unrestricted funds
Restricted funds
162,0861
3,661
158.425}
10 Members Of The Parochial Church Council
None of the Members of the Parochial Church Council lor any persons connected with thetn) ieceived any
ieTnuaeiation 01 benefils fTom the charity during the year.
11 Employee8
The average monthly number of empknyees during the year was..
2022
Numbèr
2021
Number
Total
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 2022
11 Employees
(Continued)
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from lax on income and gains falling wilhin section 505 of the Taxes Act 1986 or section
252 of the Taxalionof Chargeable Gains Act 1992 to the extent th8t thèse are apPl￿d to its charitable objects.
13 Fixed ass•t In¥￿tments
Listed
Investments
Cost or valuatlon
At 1 January 2022
Valuation changes
1.778
64
Al 31 DecemtRr 2022
1,842
Carrying amount
Al 31 December 2022
1,842
At 31 De￿mber 2021
1.778
14 Tangible fixed assets
Land ¥thd
bulbdlng
FlxwrAs,
fillings &
oquIprnBnt
Total
Cost
At t Janvary 2022
20.597
53.609
74,2Q6
At 31 Decetllber 2022
20,597
53,609
74,206
Depreciation and impaim)ent
Al 1 January 2022
Depreciation charged in the year
19,858
46,473
1,211
66,131
1.211
At 31 December 2022
19,658
47,684
67.342
Carrying amount
Al 31 December 2022
939
5,925
6,864
Al 31 December 2021
939
7.136
8,075
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 2022
15 Stocks
2022
2021
Finished good5 and goods lor resale
609
275
16 Debtors
2022
2021
Amounts falllng due within one year.
Prep8yments and accrued income
755
711
17 Crèdltor&: amounts falling due within one year
2022
2021
Trad8 cr8dbtors
8.387
225.327
18 Endowmentfunds
Endowment funds represent assets which mu81 be held pemanenlly by the charity. Incotne arising on the
endowment funds can be used in accordance wslh the objects of the chattty and 15 included as unrestricied
income. Any capilal gains or k>5se5 arising on the assels form patl of the fijnd.
Movement
in funds
In¢omlng
BalaDce 4t
r83ourrFs1 January 2022
Movemerrt
in fund5
Incomlng
Balancè at
resources 31 Dgcgmbèr
2022
1,763
1.766
1.763
1.766
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 2022
19 Restricted funds
The income funds of the charsly indude restricted funds comptising the following unexpended balances of
(lonations and grants held on Irust lor specific purposes:
Balance at
1 January 2021
Resources
Balanco at
expgnd¢d1 Januory 2022
Resources
alan¢8 at
expanded 31 Dgcgrnber
2022
Legacy
Organ
100
3,172
2.920
1.195
2.747
loo
2,696
2,482
1,195
11001
1405)
13721
1512)
1476)
14381
2,291
2,110
War Memorial
Marton Buri81 Ground
12,7471
10,134
13.661}
6,473
11,3891
5.084
15-

C4
Z5 Ilj v f41
¢D
co 10 (o
LQ

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 2022
21 Rèlated party transactlons
There wete no disclos8ble related patty transactions during the ye8r12021 non81.
Remuneration of key management personnel
No remuneration is paid to key management personnel.
17-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARESH OF SAINT PAUL MARTON.
BLACKPOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Charity reglstratlon number 113S687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parochial Church Council MembÈrs' report
Independent examthierfs rep)rt
Slalemenl of financial activrties
B81ance sh¢el
Notes lo the financial stslemen15
7-17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Membets Of The Parochial Church
Council
Mi$ K Montgomery
MI l Rushton
Mrs B Clews
Mis A Giller
Mr S lthrfworth
Ms J Cookson
Mis D Emery
Ms J Riding
Mrs P Boak
Mr C Asghar
Mr K Oldfield
Reverend LAtkins
Mr G Jones
Mr8 J Jones
Mrs D Mather
Mrs S Sankey
Mr8 C Devine
(resigned 22.5.22)
(resigned 22.5.22)
(resigned 22.5.22)
(resigned 22.5.221
lappoinled 22.5.22)
lappo¢nted 22.5.22)
(appotnted 22.5.22)
Charity number
3135687
Independent examiner
Champion Accountants LLP
UnÈt 2 Olympic court
Whitehills Business Park
Blackpool
Lancashir
FY4 5GU

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Th8 Memb81s of lh8 P8toch¢al Church Council present their annual report and financial 51alemenls foi the year
ended 31 December 2022.
The financial stslemenls have been prepared in accordance with the a￿unting polictes set oÈtl in note 2 to the
rinancial slalemenls and compty with the chaiily's ctsnslitut￿n. the charrf￿$ Act 2011 and 'Accounting and
Reporting by Charities- Staletn8nt of Recommended Practice applicable lo charities prep31ing their accounts in
accordance with the Fin8ncial Reporting Standard applicable in the UK and Repltblic of Ireland IFRS 1021" las
amended for acoounling pe￿odS comrtsenong from 1 Jiinuary 20161
Objectlves and actlvit
The objects of the thurch are to provide a pla￿ of worship for the community within the paiish bourEdaries of
Marton. Sl Paul, and to provide funeral, baptism and wedding functÈons as requir8d by the community within
those boundaties.
The Members of the Paiochial Church Council have paid due regard to guidance issued by the ChaFSty
CommisSh7n In deciding what activities the charity should undertake.
The activities of the church during the year have been as slated above.
AchÉevements and performance
Delai15 of the achievernenls and perf0fman￿ of the church are detailed in the appended Chairfs Report.
Flnancial review
InaomÈ has continued to be affected in Ihe altermalh of Ihe Covid pandemic with lower fegular 8tt8ndance
numbefs and iedudions in wedding5 and Sundry fees . Whilsl the PCC has continued to ieduce expenditure
where possible, there ha5 been a signifunt amount of ￿e￿$Sary repair WOTk carried out duTing the year.
The PCC made payment of Ihe reduced Parish Share for 2022 in full and have bonefitted f¥om the Diocese
writing off historic arrears of t216.940.
The finanual statements show a surplus foi the year of £193.181 P021= surplus £151,301) athough this
includes the Parish Share written off sn btsth years. Wthout this write off Ihere would be a deficit of £23,759
{2021'. surplus £45.009 including 8 legacy).
Further informalion 15 contained in the appended Chai¢5 Report.
It is the policy of the charily that unrestricted funds which have not beeEk designated for 8 specific u58 should be
tnaintair¥Ed at a level equNalenl lo between three and six month's expenditure. The Members of the Parochial
Chuich Council considers that reseNes al this level will ensure that, in the event of a 5ignific8nt drop in funding,
they will be able to continLte the charity's current activities while consideration is given to ways in which additional
nds m8y be raised. This level of reserves has nol been maintained Ihioughoul the year and the Parochial
Chur¢h Council is ￿lIant on continued supwrt from the Diocese in thi$ ¥espect.
The Members of the Parochial Church Council have èssessed (he major risks to which Ihe charity is exposed,
and are satisfied that systems 818 in place to rnitig8te exposure to the major risks.
Structure, governance and rnanagemertt
The church fomns part of Ihe Diocese of Blackbum. On 27 April 2010 it was granled charitable status in its own
right.
The Members of the PaTochial Church Council who s¢rv¢d during the year and Ltrp to the date of signature of the
financ¢al slaternents were..
Mis K Montgomery
Mr l Rushton
Mrs B Clews

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Mrs A Giller
bAr S Mthiiworth
Ms J Cookson
Mrs D Emery
Ms J Riding
Mrs P Boak
Mf C Asghai
MT5 M Cottier-Brown
Mr K Oldfield
R8veiend LAtkins
Mr G Jones
Mrs J Jones
Mrs D Mather
Mrs S Sank8y
Mrs C Dewine
{Resigned 22 May 2022}
(Resigned September 20211
{Re5igned 22 May 2022)
{Resigned 22 ThA8y 2022)
(Resigned 22 May 20221
(Appointed 22 May 20221
(Appointed 22 May 20221
(Appointed 22 May 20221
The P8Tochi81 Churoh CotJnc+l is elected annualty by the members of the Church who are on the electoral ¥ok al
the time. Council tnetnbeis ale elected to serve for between one and three years befoTe retiring and standlig for
re-8tect￿n_
The Paroohial Church Coun¢il is <*aired by the church incumbent and Ss ultimately reswnsible to the Dtocese of
Blackburn.
The Parochial Church CoLFncil Members, reportwas approved by the Board of Merllbers OfThe Parochial
Church Council.
Reverend LAtkins
Vicar
1st June 2023

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
report lo the Members of the Par(￿h¥al Church Council on my examination of the financial statements of The
Paiochial Church Council of the Eccfesiastical Partsh ol Saint Paul. Marton, BlackpooE {the charity) fr>r the year
ended 31 December 2022.
Rèsponslbll1￿es and basis of report
As the Members of the Parochial Church Councrf of the charity you ale responsible for the preparation of the
financkil statements in accofdance with the requirements of Ihe Charilies Act 2011 Ilhe 2011 Act).
I report in respect of rny examination of the charitys financial statements caffled out uwjder section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Diie¢tions g￿en by the Charity Commission
under section 145{5llbl of the 2011 Act.
Independent examiner's statement
Yottr attention is drawn lo the fact that the charily has prepared financial stalefflents in accordance wilh Accounting
and Reporting by Charities pfepaiing Iheir accoLtnls in accordance wilh the Financial Reporting Standard applicable
in the UK and Repub14G of Ireland IFRS 102) in preference to the Accounting and Reporting by Charities.. Statement
of Recommended PtaGt>ce issued on ? Aprsl 2005 which is referred lo in the exlanl regulations bul ha5 now been
wthdrawn.
l understand that this has been done in older fo¥ financial sialemenls lo piovide a true and fair view in accordance
with Generally Accepted Aocounling Piacbce effective for reporting periods beginning Orb or after 1 January 2015.
I have cotnpleted my examination. l eonfirtn that no matters have come lo my attention in connection with the
exatnination giving me causÈ to believe that in any material respecl..
accountsng records were not kept rn respecl of the charity as required by sedion 130 of the 2011 Act, or
the financi81 statements do not accord with Ih05e records., 01
the financtal s(&tements do not comply with the applicable requirements concerning the form and conteFtt ol
accounts set oul in the Charities (Accounts al￿ Reports} Regulations 2008 other than any requiiement thal the
accounts give a true and fair vpw which is not a rnatter considered as pall of an iF)dependent examination.
I have no ooncerns and have come across no other rnattets in connection wilh the examination to which attention
Should be drawn in thi5 report ￿ Order tu enable a proper tÈnderstandin9 of the financial siatements to be leached.
ChwLOli AccoLULt(uoLS LLR ,
Champlon Accoub)tants LLP
Unit 2 Olympic Court
Whilehills Business Park
BladiFK)oI
Lancashire
FY4 5GU
Dated-.
iall¢ld3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Current rFnanelal year
Unrestricted Restricted Endowtnent
funds
funds
funds
2022
2022
2022
Total
Total
2022
2021
Notes
Income and èndowments from.
Donab"ons and legacies
Other trading adivitie5
ITTrvestments
Other income
4,527
7,226
4.402
35.585
4,527
7.226
4.405
35,585
39,302
4,107
6,377
44.048
Total Income and endowments
51.740
51,743
93.832
ndilure on..
Raising fvnds
2.186
2,186
Charitable activities
{143,6271
1.389
1142,2381
158,425)
Total expenditure
1141,4411
1,389
1140.0521
157,469)
Net movement in fLEnds
193,181
11.3891
191,795
151,301
Fund balan￿S al 1 January 2022
1154.IX)9)
6.473
1.763
(145,7731
1297,0741
Fund balances at 31 December 2022
39,172
5,084
1.786
46,022
1145,773)
Th¢ st8tement of financial aclivi118s includes 811 gains and10sses recognised tn the year.
l incorne and expendilure derive Irom continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOQL
STATEMENT OF FINANCIALACTIVITIES (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Prlorfinancial year
Unrestricted RestTi¢ted Endowment
lunds
funds
funds
2021
2021
2021
Total
2021
Noies
Income and endowments from-
Donations and legacies
Other trading activiiies
Investments
Olhei income
38,225
4,107
6,377
44,046
1,D77
39.302
4,107
6,377
44,046
Totsl income and endowmènts
92,755
1.077
93,832
Ex
enditure on:
Raising funds
956
956
Charitable aclivities
162,086)
3,881
158,425}
Totsl expenditu
161,1301
3,661
157.469)
Net movement in fund8
153.885
13,6611
1,077
151,301
Fund balances at 1 January 2021
1307,8941
10.134
P97,0741
Fund balane•s at 31 December 2021
1154,0091
6,473
1,763
(145.7731

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Notes
Fixed a8set8
Tangible assets
Invesimenls
14
13
8,075
1.778
1,842
8,706
9,853
Current assets
Stock5
Debtors
Cash at bank 8nd in hand
15
16
609
755
44,339
275
711
68,715
45.703
69,701
Creditors.. amounts falling due wtthin
one year
17
18,3871
1225,327
Net current assetsllliabilitEsl
37,316
{155,626)
Total aBset8 less currnnt liabilities
46.022
1145.7731
Capitsl funds
Endowment funds - general
Income funds
Restr￿ted funds
Unrestricted funds
18
1.768
1.763
19
5,084
39,172
6.473
(154,0091
46,022
{145,7731
7 May2023
The finartcial statements were approved by the Members OfThe PaTochial Churth Counal on .
R•ver•nd LAtklns
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET {CONTINUED)
AS A T 31 DECEMBER 2022
Crttical accoLtnting estimates and judgements
In the appl*cation of the charily's accounting policies. the Members of the Parochial ChLFrch Counol are
required lo make judgements, eslimates and assumptions about the cariying amount of assets and liabilities
that are not readily appxrent from other sources. The e5timate5 and associated asstjmptions are based on
hi$lorical eXpe￿eTh¢e and other faclors that are constdered to be relevant. Aclual results may differ from these
estimafes.
The estimates and undedying assumption5 are reviewed on èn ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate 15 ievised where the reviston affects onty that
period, or in the peiiod of the revisKin and fu￿[¢ periods where the revision affects both curront and knlure
periods.
Accounting policies
CharFty Infom)ation
The Paroahial ChLtich Council of the Ecclesi8sb"cal Parish of Sait)I Paul, Marton. Bl8ckpool is an
unincorporated charity.
2.1 Accounting convention
The accoun*5 have been prepared in accordan¢e with Ihe charity's conslilutiork, th8 Charit185 Aci 2011 and
"Account£ng and Reporting by Gharilie5'. Slalement of Recommended Practsce applicable to charit￿$
pieparing their accounts in accordance with the Financial Reportlng Slandard applicable in the UK and
Republic of IrÈland IFRS 1021" lag amonded for accounting peiiods commencing from 1 Jarkuary 20161. The
charity is a Public Benef41 Etttity 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 Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a Iiue and fair view. ThÈs departure hès involved lollowing the Slalemenl of
Recommended PFactice for charities applying FRS 102 rather tharb the version of ihe Slalement of
Recummended Piactice which is referred to in the Regulations but which has smce been withdrawn.
The fiEkanual statements are prepared in slerltng, which is the functional currency of the charity. Monetary
amounts in these financial 51alemenls are Tounded to the nearest £.
The fin8ncial statefflent5 have been prepared under thè histor¢cal cosl convention. The principal accounting
poliryes adopted are set otji below.
2.2 Going concern
The accounts have been drawn up on the going u>ntem basis, which assume8 the oonlinued 5UPPOrt of Ihe
Diocese of Blackbuin.
2.3 Charitable fL5fbds
Unrestricle(5 funds are availab￿ foi use al Ihe discretion of the Mernbers of the Pamchial Church Council in
furtheran￿ of their cha¥itable objectives.
Restricted funds are Subject to specific conditions by donors as to how they may be used. The ptErpose5 and
uses ofthe re8lTided fvnds are set out in the notes lo lh8 fin8nual ststements.
Endowtnent funds a￿ subject to specific conditions by donors that the cap¢tal musl be maintained by the
harity.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
{Continuèdl
2.4 Incom&
Income is recogntstsd when the tharty Is legalty entitled lo it after any perfomance cDndits'ons have been mel,
the amounts can be measured reliably, and ti ig probable that Incorne will be received.
Cash donations are recognised on receipl. Other donations are recognised once the charity has been notified
of the donation, unles5 performance conditions requi￿ deferral of the amount. Income lax recover8ble In
relation lo donations received utlder GiftAid or deeds of covenanl is recognised at the time of the donation.
Legactes are ￿cOgnIsed OFE receipt or olherwÈse rf the charily has been notified of an impending distribution,
the aTnounl is known, and receipt is expected. If the amount is not kftown. the legacy 18 treated as a
con*"ngent asset,
2.5 Expenditure
Resouic25 expended are accounted for on an acoruals ba51s Inclusive of Value Added Tax. and h8v8 been
dassified under headings that èggregate all costs ielated to the category.
Governance cosls include independent examiner fees and depfecia1￿n and are allcKated to Charitable
activities.
2.6 Tangibjle fixed a￿ets
Tangible fixed assets are initially measured at cost and subsequenly measured al cost or valuation, nel of
depfeaalion 8nd any impairment losses.
Depreuation is recognised so as to write off the cost or valuation of assels18SS their residual values over their
useful lives on the following bases-
Land and buikjings
Fixtures, fillings & equipment
15¥0 per annum on nel book v81ue
15Q/o per annum nel book value
The g8irE or loss arising on the disposal of an asset is determined as the difference belweeFE the sale proceeds
and the carrying value of the asset, and is rec￿niSed in the stslemenl of fmanc4al activ￿118S.
2.7 Fixed ass•t Investments
Fixed asset investttEents are initially measured at transaction price excluding transactff)n costs, and are
subsequently me8sured at lair value al each iepurttng date. Ch8ng¢s in fair value aTe recognised in net
incomellexpenditurel for the year. Transadion costs are expensed as incurred.
2.8 Impairment of fixad assets
Al e8ch reporting end dale, th6 tharity reviews the ratrying amounts ot its tsngibse assets to determine
whether there is any indicallon that those assets hav8 suffered an impairment loss. If any such indicatK)n
exisls, the iecoverable amovnl of the a55et is estsmaled in orde¥ to determine the extent of the impairment
loss Irf any).
2.9 stocks
Stocks are slated at th8 lower of cost and eslim8led selling price.
Net realisable value is the estimated selling pric8 18gs all estimated costs of completion and costs to be
incurrad in marketing, Selling and distribution.

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 2022
Accounting policSes
IContinu8dl
2.10 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, detK)sits h81d at call with bank5. Other short-temi liquid
investments Wlth ofiginal maturities of three months or less, and bank oveidtafts. Bank over(ITafts are shown
w¢lhthi borrowings in current liabisities.
2.11 Financlal ÉnstrLEmants
The chaiity has eleded to apply the provisions of Section 11 'Basic Financial Instruments. and Seclion 12
'Olher Finanaal Instrurnents Issues, of FRS 102 to all of its finanaal instwments.
Financial instruments are iecognised in the charitys balance sheet when the charity becomes party lo the
contractU81 provisions of the instrument.
Financial assets and liablities are offset. with the net amounts p￿sented irb the financial slateTnents. when
Iheie 15 a legally enforoeable right to set off the recognised atmunts and there is an intention to settle on a nèt
basis orto realise the asset and settle the Ilability simultan80U5ty.
Basic financlal assets
Basic financial assets. which incl￿de debtor5 and cash and bank baLonces. are initially measured al
transaction pri￿ including transaclÈon eosls and are subsequently carriod at atnortised cost using the effeGtbve
interest method unless the arrangement Eonslilules a financing transaction, where the transadion È5
measured at the present value of the futtjre receipts dis¢ounted al a market rate of inler851. Financial assets
dassified a5 receivable wkthin one year are not amortised.
Basic financial Ilabilities
Basic finanoal liabilities, induding CTeditQTS and bank loans are initialty recogfiised al transaclÉon price unless
the arrangemenl constitutes a finanang transaction, wheie the debt instAJment is measured at Ihe present
value of the future payment5 dtscounted at a mart(et rale of Inte￿$t. Financial liabililies ¢lasskfied as payat4e
within one year are not atnortised.
Debt instruments are subsequenlty cafried at amortised cost, using the effectlV8 interest rate method.
Trade creditors are obligati0Tr5 to pay foi goods or services Ihal have been acquired in the ordinary course of
operations from suppliers. Ar1￿unt$ payable are classified as CUTient liabilities sf payment is due within one
year or less. 11 not, they are presented 85 non-cuirenl Itabililies. Trade ¢r¢dilors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost u$ing the effe¢live interes( method.
Dèrecognition of flnancial li3bilitie5
Financial liabilities are d&iecognised when the chariiy's eA)ntractual obligations expire or are discJ)arged or
cancelled.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Donations and legacÉes
Unrestricted
funds
Unrestricted Endov4ment
funds
funds
general
2021
Total
2022
2021
2021
Donations and gifts
Legacies receivable
4.527
2,210
36,015
1,077
3,287
36,015
4,527
38.225
1.077
39.302
other trading activitFes
Unre8tricted UnTestricted
funds
funds
2022
2021
Fvndr8ising ev8nts
7,226
4,107
Investments
Unrestricted End¢)wment
fur7ds
funds
general
2022
Total Unrestricted
funds
2022
2022
2021
Rentsl income
Interest receivable
4,270
132
4,270
135
8.290
87
4,402
4.405
6,377
Other In¢omo
Unre$trieted Unr•strlcted
funds
funds
2022
2021
Other income
35,585
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 2022
Ralslng funds
Unr88trÈcted Unr•strtct8d
funds
nds
2022
2021
sin
and ublici
Other fundrai5Eng costs
2,186
956
2.186
956
Support costs
Support Governance
costs
co¥ts
2022
2021
DepreC￿tIon
1,211
1.211
1.425
1,211
1.211
1,425
Analysed between
Chaiitable activities
1.211
1.211
1,425
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 2022
Charttable activit￿S
2022
2021
SeNice costs
Housing expenses
Insurance
Lsghl and he8t
Repairs and maintenance
Postage and 8ts1ionery
Telephone
Burial ground expenses
Sundry expenses
Donations to charity
Parish shaTe
Parish share written off
121
3,551
3,919
2.577
7.160
758
438
5.811
1.509
598
20,000
{106,2921
3.696
3.761
4.590
23,191
1,097
524
2.548
1,477
31,353
{216,9401
1143.4491
(59.8501
Share of governance costs Isee note 81
1.211
1,425
1142,2381
158.425}
Analysis by fund
UnrestFiCted l￿d$
Restricted funds
1143,6271
1,389
{142.2381
For the year ended 31 December 2021
Unrestricted funds
Restricted funds
162,0861
3,661
158.425}
10 Members Of The Parochial Church Council
None of the Members of the Parochial Church Council lor any persons connected with thetn) ieceived any
ieTnuaeiation 01 benefils fTom the charity during the year.
11 Employee8
The average monthly number of empknyees during the year was..
2022
Numbèr
2021
Number
Total
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 2022
11 Employees
(Continued)
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from lax on income and gains falling wilhin section 505 of the Taxes Act 1986 or section
252 of the Taxalionof Chargeable Gains Act 1992 to the extent th8t thèse are apPl￿d to its charitable objects.
13 Fixed ass•t In¥￿tments
Listed
Investments
Cost or valuatlon
At 1 January 2022
Valuation changes
1.778
64
Al 31 DecemtRr 2022
1,842
Carrying amount
Al 31 December 2022
1,842
At 31 De￿mber 2021
1.778
14 Tangible fixed assets
Land ¥thd
bulbdlng
FlxwrAs,
fillings &
oquIprnBnt
Total
Cost
At t Janvary 2022
20.597
53.609
74,2Q6
At 31 Decetllber 2022
20,597
53,609
74,206
Depreciation and impaim)ent
Al 1 January 2022
Depreciation charged in the year
19,858
46,473
1,211
66,131
1.211
At 31 December 2022
19,658
47,684
67.342
Carrying amount
Al 31 December 2022
939
5,925
6,864
Al 31 December 2021
939
7.136
8,075
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 2022
15 Stocks
2022
2021
Finished good5 and goods lor resale
609
275
16 Debtors
2022
2021
Amounts falllng due within one year.
Prep8yments and accrued income
755
711
17 Crèdltor&: amounts falling due within one year
2022
2021
Trad8 cr8dbtors
8.387
225.327
18 Endowmentfunds
Endowment funds represent assets which mu81 be held pemanenlly by the charity. Incotne arising on the
endowment funds can be used in accordance wslh the objects of the chattty and 15 included as unrestricied
income. Any capilal gains or k>5se5 arising on the assels form patl of the fijnd.
Movement
in funds
In¢omlng
BalaDce 4t
r83ourrFs1 January 2022
Movemerrt
in fund5
Incomlng
Balancè at
resources 31 Dgcgmbèr
2022
1,763
1.766
1.763
1.766
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 2022
19 Restricted funds
The income funds of the charsly indude restricted funds comptising the following unexpended balances of
(lonations and grants held on Irust lor specific purposes:
Balance at
1 January 2021
Resources
Balanco at
expgnd¢d1 Januory 2022
Resources
alan¢8 at
expanded 31 Dgcgrnber
2022
Legacy
Organ
100
3,172
2.920
1.195
2.747
loo
2,696
2,482
1,195
11001
1405)
13721
1512)
1476)
14381
2,291
2,110
War Memorial
Marton Buri81 Ground
12,7471
10,134
13.661}
6,473
11,3891
5.084
15-

C4
Z5 Ilj v f41
¢D
co 10 (o
LQ

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 2022
21 Rèlated party transactlons
There wete no disclos8ble related patty transactions during the ye8r12021 non81.
Remuneration of key management personnel
No remuneration is paid to key management personnel.
17-