1 

Vicars Report for the APCM, St Paul’s Marton. 28 April 2024 

## Dear Friends 

A few weeks ago we celebrated the most wonderful event in the history of humanity – The Resurrection. Our celebration that day was especially joyous as one of our choir members was also being baptised on that day. 

We were reminded of the hope that gospel of Jesus Christ offers us as we respond to his invitation to go into the world to share that with others. And as our gospel for today (John 15.1.8) and next Sunday (John 15.9-7) reminds us we are called not to keep this to ourselves, but to produce fruit. And the only way we can do this to remain connected to the vine that is Christ. 

In the spring of last year I was truly amazed and gladdened when the purple crocus carpeted our churchyard once more. A gift from God to raise our spirits and feed our hope, and set our hearts on course. This spring the poor weather meant that the purple carpet didn’t materialize with the same abundance. Springtime didn’t feel as vibrant or colourful as before. Emotionally our spirits seemed to be weighed down, waiting for something lift us up. 

Our life as a community goes through ups and down, peaks and troughs. We are only human. And sometimes we humans can find it hard to lift our spirits and hearts free from the weight that anxiety and concern impose on us. One of the first things I said when I came here, was that if I needed to I would say “sorry”. 

So I say that to you now, in humility. I am sorry that recent personal events have made me feel like giving up. It has felt like undergoing the severe and painful pruning that Jesus talked about from today’s Gospel. And I have spent several months trying to work out how I can continue to produce fruit. But of course, I alone cannot work that out. One of things we are called to is to be faithful. Sometimes we must give ourselves completely over to God, as Proverbs 3: 5-6 explains: “Trust in the Lord with all your heart and lean not on your own understanding; in all your ways submit to him, and he will make your paths straight.” 

One of our greatest modern Anglican Archbishops Michael Ramsey said that one of the most important things a priest could do is to be before God with the people on their hearts. Please be assured that whatever else, I have always carried you in my heart before God. 



2 

There is no getting away from it; our way ahead is going to be challenging, as we have less people willing to or unable to do practical things; and the pressure on our finances is going to force some difficult decision on us. 

We may not see the harvest of our fruits; we may feel that we are undergoing too much pruning. But as I’ve already said we have a God to whom we are called to be faithful. And we have a God who has already done so much for us in that he sent his Son to not only die for us, but as Easter cries out to us, Christ came to give us new life, and abundant life at that. That is our great hope. And should be our joy to share with others. 

So, recent times have been difficult, yet we are called to bear fruit; to be Christ’s body here, in this place, and this is a holy call. Shortly, at Pentecost we have the opportunity to respond to the power of the Holy Spirit and let her stir us up with power and love so we can respond to that call. We need that Spirit of power and love. 

You are loved. Beyond anything humanly possible. You are loved. And you are saved for eternity. Remember this, as I have had to. Hold on to this, tightly. It’s a precious jewel. 

There are gems to recall from this past year. There are some that sparkle brightly: 

- Ian’s ordination. The correction of an historic injustice. 

- Another one of us will be ordained this summer – Cornelius. 

- Jacqui will be relicensed this year. She has enabled this church to reach out through her interest in ecology. 

- Alison is undergoing training as a children’s worker, and is scheduled to be licensed this autumn. This will open up new avenue for us. 

- Sue is proving to be a capable and gentle PSO. We wish her a continued recovery following her heart attack. 

- Attendance at special services has continued to grow. 

- Thanks to Beverley we are producing live streamed morning prayer. 

- The Wednesday morning group meet for chat, coffee and discussion. 

- Our historic debt has been written off. 

- Social events are once again being enjoyed 

- Under the leadership of Jacqui our robed choir is continuing to grow. 



3 

It’s a privilege to say “thank you”. 

To the people I’ve just mentioned and 

- All who cook, clean, arrange flowers, organise social events, serve on sub committees, move chairs, welcome people into church, do things that help us to function better. Those who do things without recognition, such as Anthea as electoral roll officer, and our Deanery Synod reps. Those who visit and take home communion. To Diane, Sue and Bev when they undertake verging duties. 

Most importantly, thank you to our Churchwardens and Treasurer for our partnership. How many of us, ask them if they are okay with the extra burden they bear? Are we afraid to offer help? 

Our Church Wardens and treasurer do much that people never realise. Not just in organising things like quotes for works and repairs and form filling and organising our accounts. But they often bear the pressure of the expectations of people outside the church, (and sometimes more from people within the church) which can be irritating and hurtful. It’s not just a time commitment, but emotions are also tested. 

Thank you to Jacqui, for being a minute taker at our PCC meetings. We are still without a PCC Secretary, and please don’t expect Jacqui to full the entirety of that role. Perhaps there is someone else who could do this? 

To all members of the PCC for sharing in the stewardship of this Church in the past year. To all who selflessly give every week in making our worship and witness come alive, thank you. 

And finally, but not least, let us thank God that he has called us to the privilege of being stewards of this church in this place. We do none of this for ourselves but for others, because that is what God is doing for us. 



THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL. MARTON,
8LACKPOOL
ANNUAL REPORT AND UNALIDITED FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 DECEMBER 2023
Charity registration number 1135687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parochial ch￿[ch Cour¥cil Mefflbers. report
Independent examinerfs report
statement of financial activities
Balance sheet
Notes lo the financial stslemenls
7-15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
LEGALAND ADMINISTRATIVE INFORMATION
Members Of The Parochial Church
Council
Mrs K Montgomery
Mr l Rushton
Mrs B Clews
Mrs A Giller
MT S ￿ltWorth
Ms J Cookson
Mrs D Emery
Ms J Riding
Mrs P Boak
Reverend LAtkins
MrsA Langford
Mis S Sankey
Mrs C Devine
(appointed May 20231
Charity number
1135687
Independent examiner
Champion Accountants LLP
Unit 2 Olympic Courl
Whitehi15s Busines5 Park
Bl&kpool
Lan¢ashi¥e
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 2023
The Members of the Paiochial Churth Council piesent their annual report and financial statements frkr the year
ended 31 December 2023.
The financial statements have been prepxred in accordance with the accounting poI￿leS set oul in note 3 to the
financial statements and comply wilh the charity's tgoverning di)cumentl. the Charities Act 2011 and Accounting
and Reporting by Charit￿s.. Slalernent of Recoffltnended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Stsndard applicatAe in tlie UK and Republic of Ireland IFRS 1021"
leffe¢live 1 January 20191.
ObjectEves and activities
The objects of the church are to provKJe a place of worship for the community within the parish boundaries of
Marton, St Paul. and to provide funeral, baptism and wedding funct￿nS as required by the cornrnunily within
those boundaries.
The Member5 Ot the P8rochial Church Counol have paid due regard to guidance issued by the Charity
Commission in decÈdkng what activities the charily should undertake.
The activities of the church during the year have been 35 slated above.
Achievements and perfom7ance
DetaÈls of the achievetnents and perfomance of the church ale detailed in the appended Chairfs Report.
Financial review
Geneial income h85 continued to be affecled by lower church attendance bul the church has benefited from a
stgnificant donation during the year. The PCC has continued to keep close control over expenditure with the
m8in cost oxcluding P8fish Share being necessary repair works.
The PCC made payment ofthe reduced Parish Share for 2023 in full.
The financial stalements show a suiplus for the year of £11 ,883 {2022'. surplus £191.7951 although the prior year
includes Parish Share wrrtterk off by the Diocese of £216,940.
It is the policy of the charity that unreslricled funds which have not been desigrbated for a specific use 5hoLFld be
maintained at a level equivalent to befv4een three and six tTK)nth's expenditure. The Metnbers of the Parochial
Church Counal considers that reseives at this level will ensÈEre that, in the event of a STgnific8nt diop in knnding,
they will be able lo continue Ihe charily's current activities while consideratson is gtverb to Way5 in which additional
fijnds may be raised. This level of reserves has not been maintained throughout the year and the Parochial
Church Council is reliant on continued support from the Diooese in this resped.
The Metnbe15 Of the Parochial Church CoLsn¢51 have assessed Ihe major risks to which the charity is exposed,
and are sat15fied that 5ySterns ale in place to mitigate exposure to Ihe major risks.
structure, govemancè and managèmènt
The church forms part of the Diocese of Blackburn. On 27 April 2010 il was granted charitable status in its own
right.
The Metnbèrs of th6 Parochial Church Council who served during the year and up lo the date of signature of the
financial st8lemersts were..
Mr5 K Mortgomery
Mr l Rushto
Mrs B Clews
Mt5 A Giller
Mr S Whitworth
Ms J Cookson

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 2023
Mrs D Emery
Ms J Riding
Mrs P Boak
Reve￿nd LAlkins
Mrs A Langford
Mrs D Mather
Mrs S Sankey
Mrs C D6vine
lappointed May 20231
{fesigned May 2023)
The PaiochiÈl Church Council is elected annually by Ihe tnetnbers of the Church who are on the electoral role al
the tirne. Council members are elected to selve for between one and three years befo￿ retiring and slandifig for
ie-election.
The ParoohÉal Church Council is chaired by the church incutnbent 8nd is uhFmateFy respDnsibte to the D￿￿se of
Blackbum.
The Parochial Church Council Members, report was approved by the Bo8rd of Members OfThe P8fochi81
Church Coun¢il.
Reverend LAtkins
Vicar
Dated.. 28 April 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL. MARTON, BLACKPOOL
INDEPENDENT EXAMINER'S REPORT
TO THE IIIEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL
CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON,
BLACKPOOL
I rèport to the Members of the Pafochial Church Council on my examination of the fin&ncial 5tatemenls of The
Parochial Church Counul of the Ecclesiastical Parish of Saint Paul, Marton. Blackpool (the charity) for the year
ended 31 De￿mber 2023.
Respon8ÉbÉlltles and basrs of rèport
As the Memb¢rs of the Parochial Church Council of the charity you gie responsible for the preparation of the
financial stalements ￿ accordance with the Tequirement5 of the Charilies Act 2011 (the 2011 Act).
I report in respect of my examination of Ihe charity's Iinancial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have lollowed all the applicable Directions glven by the Char¢ty Commission
under section 14515llbl of the 2011 Acl.
Independerrt examinerfs statement
Your attenlKln 15 drawv> to the fact th21 the ch81ily has prepared financial statement5 in accordance with Accoufillng
and Reporting by charit￿s preparing their accounts tn accofdance wilh the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS IC121 in preference to Ihe Accounltng and Reporting by Charities.. Statement
of Recommended Practice issued on l April 2005 which 15 referred to in the exlanl iegulation5 bul has now been
wiihdrawn.
l understand that this h3s been done in order fow financial statemeiils lo provide a tiue and fair view in accordance
with Generally Accepted Accounting practi￿ etteclive for IEPOtting periods beginnuig on OF after 1 January 2015.
I have completed my exambnatson. I confirm that no rnalteTS have come to my attention in conneCt￿j[l Wth the
èxamination giving me cause lo belrEve that in any maleri81 respect..
ac¢ounltng iecoids were not kept in respect of the charity as required by sedion 130 of the 2011 Act.. or
the financial staleinenls do 8CCOTd w¢lh those records.. or
the financial slalemenls do not comply wilh the appI￿able requirements conceming the lorm a¥HI contenl of
accounts sel oul in the CharTrties (Accounts and Reports) Re9ulations 2008 other than any requiretnent that the
accountg give a true and 18ir view which is not a matter GonsÉdered a5 pari of an independent exatnination.
I have no concerns and have come across no olher matters in connection with the examination lo which attention
should b8 drawn in this report in ordeT to enable a proper understandin9 of the financial statements to be reached.
CYicvwLO n AcCnLLy￿￿Vth LLP
ChampFon Accountants LLP
Unil 2 Olympic Court
Wnstehills Busine55 Park
Blaekpool
Lancashire
FY4 5GU
>03

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Current financial year
Unrestricted
fLFnd5
2023
Rèstricted Endowment
funds
fijnds
2023
2023
Total
Total
2023
2022
Notes
Income and endowments from:
Donation5 and le9acies
Othertrading acltvities
Investments
Other income
24,579
10,254
3,440
34,420
2,￿5
27,544
10,254
3,467
34,420
4.527
7,226
4.405
35,585
27
Total Income and
endowments
72.693
2.965
27
75,685
51,743
Expènditure on:
Raising funds
Charitable activities
3.238
56,698
3,238
60.564
2,186
1142,2381
Total expenditure
59,936
3,866
63,802
1140,0521
Net Incomellexpendltu￿l and
movtrment in fund$
12,757
19011
27
11,883
191,795
Reconciliatlon of funds:
Fund balances al 1 Janu8ry 2023
39,172
5.084
1,766
46,022
(145,773)
Fund balances at 31 December
2023
51,929
4,183
1.793
57.905
46.022
The statement of fInanc￿al aclivit￿S includes al gains and losses recognised in Ihe year. All Income and exper¢dilure
derive from continuing act1vil￿5.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Prior fEnaneial year
Unrestricted
funds
2022
R85tricted Endowment
funds
fund$
2022
2022
Total
2022
Notss
Income and endowTnents from:
Donations and legacies
Other trading activit￿8
Investments
othei incotne
4,527
7,228
4,402
35.585
4,527
7,226
4,405
35.585
Totsl incotne and endowments
51,740
51,743
Expenditurg on:
Raising funds
Charitable activities
2,186
(143,627)
2,186
(142,2381
1,389
Total txpenditure
1141,4411
1,389
1140,0521
Net incomtrllexpenditurel and movement in funds
193.181
11.3891
191,795
Reconciliation of fund5-
Fund balances at 1 January 2022
1154.009)
6,473
1,763
(145.7731
Fund balances at 31 Decewnber 2022
39.172
6.084
1,786
46.022

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Flxed assets
Tangible assets
Investments
14
13
5,834
1,940
6,864
1,842
7,774
8.70S
Current assets
Storks
Debtors
Cash al bank and in hand
15
16
417
790
57,311
609
755
44,339
58,518
45,703
Creditors.. amounts falling due within
one year
17
18,3871
18,38n
Nel current assèts
50,131
37,316
Total assets les8 current lÉabFlities
57,905
46,022
Capitsl fvnds
Endowment funds- general
In¢ome funds
Reslricfed fund5
Unrestricted funds
18
1.793
1.766
19
4,183
51,929
5,084
39,172
57,905
46.022
The finanrAal statemènts were approved by the Members OfThe Parochial Church Counol on 28 April 2024
Reverend LAtklns
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET (CONTINUED)
AS A T 31 DECEMBER 2023
Critical accounting estimates and judgement8
In the applicalnn of the char¢ly's accDuntiThJ policies. the Members of the Parochial Church Ctsuncil are
reqtsired to make judgements, eslimates and assumptions about the ¢airying amount of assets and liabilitie5
that are not readity apparent from olher sources. The estimates and associ8ted assumptions are based on
historical expeTience and other factors that are conssdered lo be relevant. Actual resulls may diffei from these
8Stimates.
The estimates and urKlerfying assumptions ale reviewed on an ongotng bastrs. Revisions lo accounting
estitnates are recognised in the period in which the estimate is revised wtkeie the ￿viSIon aflects only that
period, or rn the period of the ￿vIsion and fuluie periods where the revision affecis both current and firtufe
periods.
Income from donations and legacles
Unrestricted Restricted
funds
fvnds
2023
2023
Tot&1 Unrestricted Restricted
fund5
funds
2022
2022
Total
2023
2022
Donations Ènd gifts
Legacies receivable
23,579
1,000
26,544
1,0
4,527
4,527
24,579
2,965
27.544
4,527
4,527
Accountlng polkcie8
Charity infomiation
The Parochial Church Counal of the Eccleskastical Parish of Saint Paul, Marton, Blackpool is an
unincorporated chaiity-
3.1 Accountsng convention
The financial statements have been pTepaied in accordance wth the ehaiity's Igoverning docutnentl. the
Cliarilies A¢t 2011, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland"
('FRS 102.} and the Charilies SORP 'Accounling and Reporting by Chaiities.. Statement of Recommended
Practice applicable lo charitie5 preparing their accounts in acwrdan¢e wilh the FÈnanaal Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021. {effeclive l January 20191. The charity is a Public
Benefil Entity as defined by FRS 102.
The charily has taken advantage of the Provisions Èn the SORP lor charil*s not lo prepare a Stslernent ol
Cash Flows.
Thè financlal statements have dèp8rted from the Charities (Accounts and Reporlsl Regulations 2008 only lo
the extent requFied to provide a Iiue and fair view. Thi5 departure has involved following the Statement of
Recomtnended Practice for charities applying FRS 102 rathèr than the version of the Statement of
RecoTnfFFended Practice which is refeiied to in the Regulations but which has since been wilhdr&wn.
The finanThal statements are Prepared in sterfing, which 15 the fundional c[F[￿ncY of the charity. Monelary
amunts in these financial statements arè rounded to the nearest £.
The fmanaal stal8m8nts have been prepaTed (Jnder the historical cost convention. The principal accounting
policies adopted are set oul below.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Icontinuedl
3.2 Going concern
The a￿o￿ntS have beEFh drawn up on the going concern basÈs, which assumes the continued support of the
DI0￿Se of Blttckbum when ￿qUi￿d.
3.3 Charitable funds
Unrestricted funds are available for use at the discretÉon of the Members of the Parochial Church Council in
furtheran¢¢ of their cthaittable objectives.
Restricted funds a￿ subiecl lo specsfic condilK)ns by donors or granlors as to how they may be ¢Js8d. The
purposes and uses of the restricted funds are sel out in the notes to the financEal sialetnents.
Endowment funds are subject to wtsfi¢ conditions by donors that the capital mu81 be rnaFntaÈn8d by the
d)arity.
3.4 Income
Incotne is recognised when the charity is legalty entitled to it after any performance conditions hav8 b88n tnet,
the atT￿Unts can be measured reh'ably, and il is piobable thal iFKOtne will be recewed.
Cash donations are recognised on receipt. Other donations are recognised once th¢ chaiily has been notbled
of the donalion, unless perfoittiance condilions require deferral ol the amount. Income tax recoverable in
relation lo donations received undei GiftAid or deeds of covenaJ)t is recognised at the time of the donation.
Legaaes are recognised on re￿apt or otherwise if the charity has been notified of an IM￿ndIng distribution,
the afflounl is known, énd receipt is expected. If the amount 18 Fiot known, the legacy is Ireated as a
conlingenl ass8t.
3.5 Expenditure
Resources expended 8re acwunled lor on ark acctuals basts inclusive of Value Added Tax, and have been
classified under headings that aggr8g8te all costs related to the Gotegory.
G0Veman￿ costs include independent examSner fees and depreciatSon and are allwaled lo thaiilable
activities.
3.6 Tangible fixed assets
Tangible fixed assets are in¢tially measured al cost and sub$equenlly measured at cost OF valuation. net of
depreciation and any impairment losses.
Depreuation is recognised so as to Write off the ¢osl or v8lu8lion of assets less their ￿SIdUal values over their
useful lives on the following bases..
Land and buildings
Fixtr&res, fitiings & equipmenl
15°A per annum on nel book value
15°/v per annum on nel book valtj
The gain Of loss arising on the disposal of an asset is d&t6rmined as the dbflerence betsveen ihe sale pro￿ed&
and thE carrying value ol the asset, and is recognised in the $talemonl of financ181 advities.
3.7 Flxed asset inve$thiÈnts
Fixed asset investmen15 are initially rneasu￿d al transaction pl￿e excluding transaction costg, and are
subsequenlly rnea8ured 81 fair value at Each reporting date. Changes in fair value are recogriised in nel
incomel(expendilur81 lor th8 year. Tr8nsathon costs are expensed as incurred.

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 2023
Aceounting policies
(Continued)
3.8 Impairment of fixed assets
Al each reporting end date, the charily reviews the carrying amounts of ils tsngible gssels lo determine
whether ihere is any indication Ihat those agsets have suffered an impairment loss. If any such ÉndicatK>n
e￿st$. tho reoover8ble amount of the asset is estimated in order to delermine the extent of the impairtneftt
loss Irf anyl_
3.9 Stocks
Stocks are slated al the 5owor of cost and estimated selling PTlCe.
Net realisable value is the estirnated selling pricè less all estinvated costs of completK¢n and costs lo be
inojrred in marketing. selling and distribution.
3.10 Cash and cash equivalents
Cash and cash equlv8￿nts indude cash in hand. deposrts held al call with banks, other short-tetm liquid
inveslrnents with oiiginal maturities of three months or less, and bank overdrafts. Bank overdrafts 8Te sFK)w
within borrowings in current li8bililles.
3.11 Financlal instruments
The ch81ity has elected to apply the provisions ol Sedion 11 'Basio Finanual InslruTnenls' &rtd S8Ction 12
'Olher Financial Instruments Issues, of FRS 102 lo all of its financial inslwmenls.
Financial tnstium8nts aFe r8cognised in the charily's balance sheet when Ihe charity becomes paTty lo the
contractual Fxovisions of the instnjment.
Finan¢i81855els and l￿bIlItIeS are offset, wilh the net amounts presented in the financial statements, when
there is a legally enforrEable right to set off the recognised amounls and there is an intention to settle on a nel
basis or lo realise the as5el and setlle the liabillty SiFnultanetsusly.
Basic financial assets
Basic financial assets, which include debtors and cash and bank baLgnces, are initially measui¢d al
Iransactioa pr￿e includtng transaction costs and are subsequenuy carried at amortised co51 using the eff¢dive
irEteiest tnethod unfess the arrangement constitutes a financing Iransaclion, wherg the tiansaclion is
measured 81 the present value of the future receipts discounted at a market Tate of interest. Financial ass8ts
lassified as rooeivable within one year are not atnort15ed.
Baslc financial liabilities
Basic financial lÉabilities, Sncludlng creditors and bank loans are initially recognised al transaction PFkC8 un185S
the arrangement Cgn5titules a financing traw55action, where the debt instrumenl is measured al the piesent
value of the fuluTe payments discounted at a market rate of interest. Financial liabilities classified as payable
wilhin on8 y8aF ar8 not afflortis8d.
Debt instruments are subseqL)8nlly carried at amortlsed cost. using Ihe effective interest rale method.
Trade creditors are obligations lo pay for gDods or services th&t havE been acquired in the ordinary course of
operations from suppli8Is. ATllOUnts payab18 ar8 dassified as etsrrent liabiliiies rf payment is due w¢thin one
year or less. If not, Ihey are presented as non-current liabilsties. Trade creditors are recognised initially at
transaction pri￿ and subsequently rueasured al amortised ¢ost using the effective Interest melhod.
Derneognition olfinancial liabilitiyes
Financial liabtlities are derer￿gnised when the charty's contractual obligations expire or are discharged or
Can￿lled.

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 2023
Income from tradlng act1v1￿e$
Unrtstslcted UnrestrS¢ted
ftsnds
funds
2023
2022
FundTaisE￿ ev8nts
10.254
7,226
Income from investments
Unrestricted Endowment
funds
funds
2023
2023
Totsl Unrestricted Endowment
funds
funds
2022
2022
Total
2023
2022
Rentsl income
Interest re￿Nable
2.830
610
2,830
637
4.270
132
4,270
135
27
3.440
27
3,467
4,4D2
4,405
Other income
Unrestricted Unrestricted
funds
funds
2023
2022
Othei income
34,420
35,585
Expenditure on raising funds
Unrestricted Unrestricted
funds
fund$
2023
2022
Fundratsing and publicity
Other fundraising costs
3,238
2,186
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 2023
Support costs allO￿ted to activities
2023
2022
Govem8nce costs
1,029
1,211
Analysed bètrrtert:
Chaiitable acttvities
1,029
1,211
Charttable activitios
2023
2022
Semce costs
Housing expenses
In8L¢rance
Light and heat
Rep£iif5 and mainlenance
Office costs
Tekphone
Burial ground expense$
Sundry èxpenses
Donations lo charity
Parish share
Parish share written off
702
3.893
4,354
4,146
14,136
1,473
718
3,247
1,883
350
3.89e
3,761
4,590
23,191
1,097
524
2,548
1,477
904
31,353
1216,9401
24,019
59,535
1143,4491
Share of goveinance ry)sls (888 nole 81
1,029
1,211
60,564
1142,238)
Analysis by fund
Unrestricted funds
Resliicted funds
56.698
3,866
60,564
For the ye*r ended 31 December 2022
Unrestricted funds
Restricted funds
{143,6271
1.389
1142,2381
10 Ikmbers Of The Parochial Chur¢h Councll
None of the Members of the Parochial Church Council (or any persons connected with them} received any
remuneration OT benefits frorD th8 charity duritsg thè y8ar.

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 2023
11 Employees
The average monthly number of èmployees during the year was-.
2023
Number
2022
Number
Total
Thefe were no employees whose 8nnual reTnuneration was mor& than £60,0(X).
12 Taxation
The charity is exempt from laxation on ils aclNilies because all Éis Èncome 15 applied for charitsble purposes.
13 Fixed asset Énvestments
LL5ted
investn7ents
Cost or valuation
At 1 January 2023 & 31 December 2023
1,842
Carrying aTnount
At 31 De￿mber 2023
1,842
At 31 December 2022
1.842
14 TangibEe fixed assets
Land ond
btslldlngs
Flxtures,
ttings &
equlpmont
Toial
Cost
At 1 January 2023
20,597
53.609
74.206
At 31 December 2023
20,597
53.609
74,206
Depreclatlon and Impaimient
At 1 Janugry 2023
Depreciation Charged in the year
19,658
47.684
1,030
67,342
1,030
Al 31 D8cember 2023
19,658
48,714
68,372
Carrying amount
Al 31 DeceEnbef 2D23
939
4.895
5,834
Al 31 December 2022
939
5,925
6,864
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 2023
15 Stocks
2023
2022
Finished goods al￿ goods for resale
417
609
16 Debtors
2023
2022
Amounis falling due within one year:
Prepayments and acctijed incotne
790
755
17 Creditors= amounts falllng due withln one year
2023
2022
Trade ¢reditors
8,387
8,387
18 Endowment funds
Endowment funds wepresent assets which must be held pErmanenlly by the charity. Income aiisÈng on the
endowment fvnds Carb be used in acCOrdar￿ with the obie¢ls ol the charity and is included as unrestri(led
income. Any ￿pital gains or losses arising on the assets form part of the fund.
At l January
2023
Incoming
resources
At31
December
2023
Pernianent endowThents
1,766
27
1,793
Previous yEar=
At 1 January
2022
Ineomlng
rEsources
At31
December
2022
Perman•nt èndowments
1,7e3
1,766
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 2023
19 Restricted funds
Th6 restricted funds of the charity compr¢$e the unexperKled balance5 of donat￿nS and grants held on trust
subje¢l to spectfic condittons by donors as lo how they may be us8d.
At 1 January
2023
Incoffliroj
Te50urc
Re$oyrces
expended
At3q
December
2023
Organ
2.291
2.110
683
13431
13171
12411
12,%51
1,948
1.793
442
Wai Memorial
Energy costs conlribulFon
2,965
5,084
2,965
13,8661
4.183
Previous year.
At l January
2022
Incoming
r850urcès
Resources
expended
At31
December
2022
Legacy
Organ
loo
2,696
2,482
1.195
{1001
{4051
{3721
15121
2,291
2,110
683
War Memorial
6,473
11,3891
5.084
20 Unrestrfcted funds
The tsnrestricted fijnds of the charity comprise the unexpended balances of donations and granls wh￿h are
not subject to specific cond¢lions by donor5 and grantors 88 lo how they may be used. These include
designated fvnds whidi have been sel aside out of uniestiicted furKJs by the trtsstees for spei?fic purposes.
At 1 January
2023
Incomlng
resources
Rèsourcts
expended
At31
Deetmbèr
2023
GeFEetal fund5
39,172
72,693
159,9361
51,929
Previous year:
At 1 January
2022
Ineomlny
resour¢es
R•sources
¥xpènd
At31
cember
2022
General fvnds
1154.0091
51.740
141.441
39.172
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 2023
21 Analysls of net assets betsmeen funds
Unrestrlct•d Endowment
funds
funds
[descrlptÈon]
2023
Restricted Endowment
funds
funds
general
2023
Total
2023
2023
2023
Fund balances at 31 Dècember 2023 are
represented by:
Tangible assets
Inveslments
CurrÈnl 3ssetsllliatslil¢es)
2,092
3,742
5,834
1,940
50,131
47.897
441
1,793
51.929
4,183
1,793
57,905
Unrestricled Endowment
ful￿$
fund$
[descrtptionl
2022
Restricted Endowrnent
funds
funds
generdl
2022
Total
2022
2022
2022
Fund balances at 31 December 2022 are
rep￿Sented by..
TarrfJible assets
Investments
Current a5selsllliabilities)
2.463
1.842
34.867
4.401
6,884
1,842
37,316
1,766
39.172
5,084
1,766
46,022
22 Related party transactions
There were no di8clo$able related party transactions during the yeai12022- non81.
Remuneration of key management personnel
No remuneration is paid to key management personnel.
15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL. MARTON,
8LACKPOOL
ANNUAL REPORT AND UNALIDITED FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 DECEMBER 2023
Charity registration number 1135687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
CONTENTS
Page
Parochial ch￿[ch Cour¥cil Mefflbers. report
Independent examinerfs report
statement of financial activities
Balance sheet
Notes lo the financial stslemenls
7-15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
LEGALAND ADMINISTRATIVE INFORMATION
Members Of The Parochial Church
Council
Mrs K Montgomery
Mr l Rushton
Mrs B Clews
Mrs A Giller
MT S ￿ltWorth
Ms J Cookson
Mrs D Emery
Ms J Riding
Mrs P Boak
Reverend LAtkins
MrsA Langford
Mis S Sankey
Mrs C Devine
(appointed May 20231
Charity number
1135687
Independent examiner
Champion Accountants LLP
Unit 2 Olympic Courl
Whitehi15s Busines5 Park
Bl&kpool
Lan¢ashi¥e
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 2023
The Members of the Paiochial Churth Council piesent their annual report and financial statements frkr the year
ended 31 December 2023.
The financial statements have been prepxred in accordance with the accounting poI￿leS set oul in note 3 to the
financial statements and comply wilh the charity's tgoverning di)cumentl. the Charities Act 2011 and Accounting
and Reporting by Charit￿s.. Slalernent of Recoffltnended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Stsndard applicatAe in tlie UK and Republic of Ireland IFRS 1021"
leffe¢live 1 January 20191.
ObjectEves and activities
The objects of the church are to provKJe a place of worship for the community within the parish boundaries of
Marton, St Paul. and to provide funeral, baptism and wedding funct￿nS as required by the cornrnunily within
those boundaries.
The Member5 Ot the P8rochial Church Counol have paid due regard to guidance issued by the Charity
Commission in decÈdkng what activities the charily should undertake.
The activities of the church during the year have been 35 slated above.
Achievements and perfom7ance
DetaÈls of the achievetnents and perfomance of the church ale detailed in the appended Chairfs Report.
Financial review
Geneial income h85 continued to be affecled by lower church attendance bul the church has benefited from a
stgnificant donation during the year. The PCC has continued to keep close control over expenditure with the
m8in cost oxcluding P8fish Share being necessary repair works.
The PCC made payment ofthe reduced Parish Share for 2023 in full.
The financial stalements show a suiplus for the year of £11 ,883 {2022'. surplus £191.7951 although the prior year
includes Parish Share wrrtterk off by the Diocese of £216,940.
It is the policy of the charity that unreslricled funds which have not been desigrbated for a specific use 5hoLFld be
maintained at a level equivalent to befv4een three and six tTK)nth's expenditure. The Metnbers of the Parochial
Church Counal considers that reseives at this level will ensÈEre that, in the event of a STgnific8nt diop in knnding,
they will be able lo continue Ihe charily's current activities while consideratson is gtverb to Way5 in which additional
fijnds may be raised. This level of reserves has not been maintained throughout the year and the Parochial
Church Council is reliant on continued support from the Diooese in this resped.
The Metnbe15 Of the Parochial Church CoLsn¢51 have assessed Ihe major risks to which the charity is exposed,
and are sat15fied that 5ySterns ale in place to mitigate exposure to Ihe major risks.
structure, govemancè and managèmènt
The church forms part of the Diocese of Blackburn. On 27 April 2010 il was granted charitable status in its own
right.
The Metnbèrs of th6 Parochial Church Council who served during the year and up lo the date of signature of the
financial st8lemersts were..
Mr5 K Mortgomery
Mr l Rushto
Mrs B Clews
Mt5 A Giller
Mr S Whitworth
Ms J Cookson

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 2023
Mrs D Emery
Ms J Riding
Mrs P Boak
Reve￿nd LAlkins
Mrs A Langford
Mrs D Mather
Mrs S Sankey
Mrs C D6vine
lappointed May 20231
{fesigned May 2023)
The PaiochiÈl Church Council is elected annually by Ihe tnetnbers of the Church who are on the electoral role al
the tirne. Council members are elected to selve for between one and three years befo￿ retiring and slandifig for
ie-election.
The ParoohÉal Church Council is chaired by the church incutnbent 8nd is uhFmateFy respDnsibte to the D￿￿se of
Blackbum.
The Parochial Church Council Members, report was approved by the Bo8rd of Members OfThe P8fochi81
Church Coun¢il.
Reverend LAtkins
Vicar
Dated.. 28 April 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL. MARTON, BLACKPOOL
INDEPENDENT EXAMINER'S REPORT
TO THE IIIEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL
CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON,
BLACKPOOL
I rèport to the Members of the Pafochial Church Council on my examination of the fin&ncial 5tatemenls of The
Parochial Church Counul of the Ecclesiastical Parish of Saint Paul, Marton. Blackpool (the charity) for the year
ended 31 De￿mber 2023.
Respon8ÉbÉlltles and basrs of rèport
As the Memb¢rs of the Parochial Church Council of the charity you gie responsible for the preparation of the
financial stalements ￿ accordance with the Tequirement5 of the Charilies Act 2011 (the 2011 Act).
I report in respect of my examination of Ihe charity's Iinancial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have lollowed all the applicable Directions glven by the Char¢ty Commission
under section 14515llbl of the 2011 Acl.
Independerrt examinerfs statement
Your attenlKln 15 drawv> to the fact th21 the ch81ily has prepared financial statement5 in accordance with Accoufillng
and Reporting by charit￿s preparing their accounts tn accofdance wilh the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS IC121 in preference to Ihe Accounltng and Reporting by Charities.. Statement
of Recommended Practice issued on l April 2005 which 15 referred to in the exlanl iegulation5 bul has now been
wiihdrawn.
l understand that this h3s been done in order fow financial statemeiils lo provide a tiue and fair view in accordance
with Generally Accepted Accounting practi￿ etteclive for IEPOtting periods beginnuig on OF after 1 January 2015.
I have completed my exambnatson. I confirm that no rnalteTS have come to my attention in conneCt￿j[l Wth the
èxamination giving me cause lo belrEve that in any maleri81 respect..
ac¢ounltng iecoids were not kept in respect of the charity as required by sedion 130 of the 2011 Act.. or
the financial staleinenls do 8CCOTd w¢lh those records.. or
the financial slalemenls do not comply wilh the appI￿able requirements conceming the lorm a¥HI contenl of
accounts sel oul in the CharTrties (Accounts and Reports) Re9ulations 2008 other than any requiretnent that the
accountg give a true and 18ir view which is not a matter GonsÉdered a5 pari of an independent exatnination.
I have no concerns and have come across no olher matters in connection with the examination lo which attention
should b8 drawn in this report in ordeT to enable a proper understandin9 of the financial statements to be reached.
CYicvwLO n AcCnLLy￿￿Vth LLP
ChampFon Accountants LLP
Unil 2 Olympic Court
Wnstehills Busine55 Park
Blaekpool
Lancashire
FY4 5GU
>03

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Current financial year
Unrestricted
fLFnd5
2023
Rèstricted Endowment
funds
fijnds
2023
2023
Total
Total
2023
2022
Notes
Income and endowments from:
Donation5 and le9acies
Othertrading acltvities
Investments
Other income
24,579
10,254
3,440
34,420
2,￿5
27,544
10,254
3,467
34,420
4.527
7,226
4.405
35,585
27
Total Income and
endowments
72.693
2.965
27
75,685
51,743
Expènditure on:
Raising funds
Charitable activities
3.238
56,698
3,238
60.564
2,186
1142,2381
Total expenditure
59,936
3,866
63,802
1140,0521
Net Incomellexpendltu￿l and
movtrment in fund$
12,757
19011
27
11,883
191,795
Reconciliatlon of funds:
Fund balances al 1 Janu8ry 2023
39,172
5.084
1,766
46,022
(145,773)
Fund balances at 31 December
2023
51,929
4,183
1.793
57.905
46.022
The statement of fInanc￿al aclivit￿S includes al gains and losses recognised in Ihe year. All Income and exper¢dilure
derive from continuing act1vil￿5.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Prior fEnaneial year
Unrestricted
funds
2022
R85tricted Endowment
funds
fund$
2022
2022
Total
2022
Notss
Income and endowTnents from:
Donations and legacies
Other trading activit￿8
Investments
othei incotne
4,527
7,228
4,402
35.585
4,527
7,226
4,405
35.585
Totsl incotne and endowments
51,740
51,743
Expenditurg on:
Raising funds
Charitable activities
2,186
(143,627)
2,186
(142,2381
1,389
Total txpenditure
1141,4411
1,389
1140,0521
Net incomtrllexpenditurel and movement in funds
193.181
11.3891
191,795
Reconciliation of fund5-
Fund balances at 1 January 2022
1154.009)
6,473
1,763
(145.7731
Fund balances at 31 Decewnber 2022
39.172
6.084
1,786
46.022

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Flxed assets
Tangible assets
Investments
14
13
5,834
1,940
6,864
1,842
7,774
8.70S
Current assets
Storks
Debtors
Cash al bank and in hand
15
16
417
790
57,311
609
755
44,339
58,518
45,703
Creditors.. amounts falling due within
one year
17
18,3871
18,38n
Nel current assèts
50,131
37,316
Total assets les8 current lÉabFlities
57,905
46,022
Capitsl fvnds
Endowment funds- general
In¢ome funds
Reslricfed fund5
Unrestricted funds
18
1.793
1.766
19
4,183
51,929
5,084
39,172
57,905
46.022
The finanrAal statemènts were approved by the Members OfThe Parochial Church Counol on 28 April 2024
Reverend LAtklns
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
BALANCE SHEET (CONTINUED)
AS A T 31 DECEMBER 2023
Critical accounting estimates and judgement8
In the applicalnn of the char¢ly's accDuntiThJ policies. the Members of the Parochial Church Ctsuncil are
reqtsired to make judgements, eslimates and assumptions about the ¢airying amount of assets and liabilitie5
that are not readity apparent from olher sources. The estimates and associ8ted assumptions are based on
historical expeTience and other factors that are conssdered lo be relevant. Actual resulls may diffei from these
8Stimates.
The estimates and urKlerfying assumptions ale reviewed on an ongotng bastrs. Revisions lo accounting
estitnates are recognised in the period in which the estimate is revised wtkeie the ￿viSIon aflects only that
period, or rn the period of the ￿vIsion and fuluie periods where the revision affecis both current and firtufe
periods.
Income from donations and legacles
Unrestricted Restricted
funds
fvnds
2023
2023
Tot&1 Unrestricted Restricted
fund5
funds
2022
2022
Total
2023
2022
Donations Ènd gifts
Legacies receivable
23,579
1,000
26,544
1,0
4,527
4,527
24,579
2,965
27.544
4,527
4,527
Accountlng polkcie8
Charity infomiation
The Parochial Church Counal of the Eccleskastical Parish of Saint Paul, Marton, Blackpool is an
unincorporated chaiity-
3.1 Accountsng convention
The financial statements have been pTepaied in accordance wth the ehaiity's Igoverning docutnentl. the
Cliarilies A¢t 2011, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland"
('FRS 102.} and the Charilies SORP 'Accounling and Reporting by Chaiities.. Statement of Recommended
Practice applicable lo charitie5 preparing their accounts in acwrdan¢e wilh the FÈnanaal Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021. {effeclive l January 20191. The charity is a Public
Benefil Entity as defined by FRS 102.
The charily has taken advantage of the Provisions Èn the SORP lor charil*s not lo prepare a Stslernent ol
Cash Flows.
Thè financlal statements have dèp8rted from the Charities (Accounts and Reporlsl Regulations 2008 only lo
the extent requFied to provide a Iiue and fair view. Thi5 departure has involved following the Statement of
Recomtnended Practice for charities applying FRS 102 rathèr than the version of the Statement of
RecoTnfFFended Practice which is refeiied to in the Regulations but which has since been wilhdr&wn.
The finanThal statements are Prepared in sterfing, which 15 the fundional c[F[￿ncY of the charity. Monelary
amunts in these financial statements arè rounded to the nearest £.
The fmanaal stal8m8nts have been prepaTed (Jnder the historical cost convention. The principal accounting
policies adopted are set oul below.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF SAINT PAUL, MARTON, BLACKPOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Icontinuedl
3.2 Going concern
The a￿o￿ntS have beEFh drawn up on the going concern basÈs, which assumes the continued support of the
DI0￿Se of Blttckbum when ￿qUi￿d.
3.3 Charitable funds
Unrestricted funds are available for use at the discretÉon of the Members of the Parochial Church Council in
furtheran¢¢ of their cthaittable objectives.
Restricted funds a￿ subiecl lo specsfic condilK)ns by donors or granlors as to how they may be ¢Js8d. The
purposes and uses of the restricted funds are sel out in the notes to the financEal sialetnents.
Endowment funds are subject to wtsfi¢ conditions by donors that the capital mu81 be rnaFntaÈn8d by the
d)arity.
3.4 Income
Incotne is recognised when the charity is legalty entitled to it after any performance conditions hav8 b88n tnet,
the atT￿Unts can be measured reh'ably, and il is piobable thal iFKOtne will be recewed.
Cash donations are recognised on receipt. Other donations are recognised once th¢ chaiily has been notbled
of the donalion, unless perfoittiance condilions require deferral ol the amount. Income tax recoverable in
relation lo donations received undei GiftAid or deeds of covenaJ)t is recognised at the time of the donation.
Legaaes are recognised on re￿apt or otherwise if the charity has been notified of an IM￿ndIng distribution,
the afflounl is known, énd receipt is expected. If the amount 18 Fiot known, the legacy is Ireated as a
conlingenl ass8t.
3.5 Expenditure
Resources expended 8re acwunled lor on ark acctuals basts inclusive of Value Added Tax, and have been
classified under headings that aggr8g8te all costs related to the Gotegory.
G0Veman￿ costs include independent examSner fees and depreciatSon and are allwaled lo thaiilable
activities.
3.6 Tangible fixed assets
Tangible fixed assets are in¢tially measured al cost and sub$equenlly measured at cost OF valuation. net of
depreciation and any impairment losses.
Depreuation is recognised so as to Write off the ¢osl or v8lu8lion of assets less their ￿SIdUal values over their
useful lives on the following bases..
Land and buildings
Fixtr&res, fitiings & equipmenl
15°A per annum on nel book value
15°/v per annum on nel book valtj
The gain Of loss arising on the disposal of an asset is d&t6rmined as the dbflerence betsveen ihe sale pro￿ed&
and thE carrying value ol the asset, and is recognised in the $talemonl of financ181 advities.
3.7 Flxed asset inve$thiÈnts
Fixed asset investmen15 are initially rneasu￿d al transaction pl￿e excluding transaction costg, and are
subsequenlly rnea8ured 81 fair value at Each reporting date. Changes in fair value are recogriised in nel
incomel(expendilur81 lor th8 year. Tr8nsathon costs are expensed as incurred.

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 2023
Aceounting policies
(Continued)
3.8 Impairment of fixed assets
Al each reporting end date, the charily reviews the carrying amounts of ils tsngible gssels lo determine
whether ihere is any indication Ihat those agsets have suffered an impairment loss. If any such ÉndicatK>n
e￿st$. tho reoover8ble amount of the asset is estimated in order to delermine the extent of the impairtneftt
loss Irf anyl_
3.9 Stocks
Stocks are slated al the 5owor of cost and estimated selling PTlCe.
Net realisable value is the estirnated selling pricè less all estinvated costs of completK¢n and costs lo be
inojrred in marketing. selling and distribution.
3.10 Cash and cash equivalents
Cash and cash equlv8￿nts indude cash in hand. deposrts held al call with banks, other short-tetm liquid
inveslrnents with oiiginal maturities of three months or less, and bank overdrafts. Bank overdrafts 8Te sFK)w
within borrowings in current li8bililles.
3.11 Financlal instruments
The ch81ity has elected to apply the provisions ol Sedion 11 'Basio Finanual InslruTnenls' &rtd S8Ction 12
'Olher Financial Instruments Issues, of FRS 102 lo all of its financial inslwmenls.
Financial tnstium8nts aFe r8cognised in the charily's balance sheet when Ihe charity becomes paTty lo the
contractual Fxovisions of the instnjment.
Finan¢i81855els and l￿bIlItIeS are offset, wilh the net amounts presented in the financial statements, when
there is a legally enforrEable right to set off the recognised amounls and there is an intention to settle on a nel
basis or lo realise the as5el and setlle the liabillty SiFnultanetsusly.
Basic financial assets
Basic financial assets, which include debtors and cash and bank baLgnces, are initially measui¢d al
Iransactioa pr￿e includtng transaction costs and are subsequenuy carried at amortised co51 using the eff¢dive
irEteiest tnethod unfess the arrangement constitutes a financing Iransaclion, wherg the tiansaclion is
measured 81 the present value of the future receipts discounted at a market Tate of interest. Financial ass8ts
lassified as rooeivable within one year are not atnort15ed.
Baslc financial liabilities
Basic financial lÉabilities, Sncludlng creditors and bank loans are initially recognised al transaction PFkC8 un185S
the arrangement Cgn5titules a financing traw55action, where the debt instrumenl is measured al the piesent
value of the fuluTe payments discounted at a market rate of interest. Financial liabilities classified as payable
wilhin on8 y8aF ar8 not afflortis8d.
Debt instruments are subseqL)8nlly carried at amortlsed cost. using Ihe effective interest rale method.
Trade creditors are obligations lo pay for gDods or services th&t havE been acquired in the ordinary course of
operations from suppli8Is. ATllOUnts payab18 ar8 dassified as etsrrent liabiliiies rf payment is due w¢thin one
year or less. If not, Ihey are presented as non-current liabilsties. Trade creditors are recognised initially at
transaction pri￿ and subsequently rueasured al amortised ¢ost using the effective Interest melhod.
Derneognition olfinancial liabilitiyes
Financial liabtlities are derer￿gnised when the charty's contractual obligations expire or are discharged or
Can￿lled.

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 2023
Income from tradlng act1v1￿e$
Unrtstslcted UnrestrS¢ted
ftsnds
funds
2023
2022
FundTaisE￿ ev8nts
10.254
7,226
Income from investments
Unrestricted Endowment
funds
funds
2023
2023
Totsl Unrestricted Endowment
funds
funds
2022
2022
Total
2023
2022
Rentsl income
Interest re￿Nable
2.830
610
2,830
637
4.270
132
4,270
135
27
3.440
27
3,467
4,4D2
4,405
Other income
Unrestricted Unrestricted
funds
funds
2023
2022
Othei income
34,420
35,585
Expenditure on raising funds
Unrestricted Unrestricted
funds
fund$
2023
2022
Fundratsing and publicity
Other fundraising costs
3,238
2,186
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 2023
Support costs allO￿ted to activities
2023
2022
Govem8nce costs
1,029
1,211
Analysed bètrrtert:
Chaiitable acttvities
1,029
1,211
Charttable activitios
2023
2022
Semce costs
Housing expenses
In8L¢rance
Light and heat
Rep£iif5 and mainlenance
Office costs
Tekphone
Burial ground expense$
Sundry èxpenses
Donations lo charity
Parish share
Parish share written off
702
3.893
4,354
4,146
14,136
1,473
718
3,247
1,883
350
3.89e
3,761
4,590
23,191
1,097
524
2,548
1,477
904
31,353
1216,9401
24,019
59,535
1143,4491
Share of goveinance ry)sls (888 nole 81
1,029
1,211
60,564
1142,238)
Analysis by fund
Unrestricted funds
Resliicted funds
56.698
3,866
60,564
For the ye*r ended 31 December 2022
Unrestricted funds
Restricted funds
{143,6271
1.389
1142,2381
10 Ikmbers Of The Parochial Chur¢h Councll
None of the Members of the Parochial Church Council (or any persons connected with them} received any
remuneration OT benefits frorD th8 charity duritsg thè y8ar.

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 2023
11 Employees
The average monthly number of èmployees during the year was-.
2023
Number
2022
Number
Total
Thefe were no employees whose 8nnual reTnuneration was mor& than £60,0(X).
12 Taxation
The charity is exempt from laxation on ils aclNilies because all Éis Èncome 15 applied for charitsble purposes.
13 Fixed asset Énvestments
LL5ted
investn7ents
Cost or valuation
At 1 January 2023 & 31 December 2023
1,842
Carrying aTnount
At 31 De￿mber 2023
1,842
At 31 December 2022
1.842
14 TangibEe fixed assets
Land ond
btslldlngs
Flxtures,
ttings &
equlpmont
Toial
Cost
At 1 January 2023
20,597
53.609
74.206
At 31 December 2023
20,597
53.609
74,206
Depreclatlon and Impaimient
At 1 Janugry 2023
Depreciation Charged in the year
19,658
47.684
1,030
67,342
1,030
Al 31 D8cember 2023
19,658
48,714
68,372
Carrying amount
Al 31 DeceEnbef 2D23
939
4.895
5,834
Al 31 December 2022
939
5,925
6,864
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 2023
15 Stocks
2023
2022
Finished goods al￿ goods for resale
417
609
16 Debtors
2023
2022
Amounis falling due within one year:
Prepayments and acctijed incotne
790
755
17 Creditors= amounts falllng due withln one year
2023
2022
Trade ¢reditors
8,387
8,387
18 Endowment funds
Endowment funds wepresent assets which must be held pErmanenlly by the charity. Income aiisÈng on the
endowment fvnds Carb be used in acCOrdar￿ with the obie¢ls ol the charity and is included as unrestri(led
income. Any ￿pital gains or losses arising on the assets form part of the fund.
At l January
2023
Incoming
resources
At31
December
2023
Pernianent endowThents
1,766
27
1,793
Previous yEar=
At 1 January
2022
Ineomlng
rEsources
At31
December
2022
Perman•nt èndowments
1,7e3
1,766
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 2023
19 Restricted funds
Th6 restricted funds of the charity compr¢$e the unexperKled balance5 of donat￿nS and grants held on trust
subje¢l to spectfic condittons by donors as lo how they may be us8d.
At 1 January
2023
Incoffliroj
Te50urc
Re$oyrces
expended
At3q
December
2023
Organ
2.291
2.110
683
13431
13171
12411
12,%51
1,948
1.793
442
Wai Memorial
Energy costs conlribulFon
2,965
5,084
2,965
13,8661
4.183
Previous year.
At l January
2022
Incoming
r850urcès
Resources
expended
At31
December
2022
Legacy
Organ
loo
2,696
2,482
1.195
{1001
{4051
{3721
15121
2,291
2,110
683
War Memorial
6,473
11,3891
5.084
20 Unrestrfcted funds
The tsnrestricted fijnds of the charity comprise the unexpended balances of donations and granls wh￿h are
not subject to specific cond¢lions by donor5 and grantors 88 lo how they may be used. These include
designated fvnds whidi have been sel aside out of uniestiicted furKJs by the trtsstees for spei?fic purposes.
At 1 January
2023
Incomlng
resources
Rèsourcts
expended
At31
Deetmbèr
2023
GeFEetal fund5
39,172
72,693
159,9361
51,929
Previous year:
At 1 January
2022
Ineomlny
resour¢es
R•sources
¥xpènd
At31
cember
2022
General fvnds
1154.0091
51.740
141.441
39.172
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 2023
21 Analysls of net assets betsmeen funds
Unrestrlct•d Endowment
funds
funds
[descrlptÈon]
2023
Restricted Endowment
funds
funds
general
2023
Total
2023
2023
2023
Fund balances at 31 Dècember 2023 are
represented by:
Tangible assets
Inveslments
CurrÈnl 3ssetsllliatslil¢es)
2,092
3,742
5,834
1,940
50,131
47.897
441
1,793
51.929
4,183
1,793
57,905
Unrestricled Endowment
ful￿$
fund$
[descrtptionl
2022
Restricted Endowrnent
funds
funds
generdl
2022
Total
2022
2022
2022
Fund balances at 31 December 2022 are
rep￿Sented by..
TarrfJible assets
Investments
Current a5selsllliabilities)
2.463
1.842
34.867
4.401
6,884
1,842
37,316
1,766
39.172
5,084
1,766
46,022
22 Related party transactions
There were no di8clo$able related party transactions during the yeai12022- non81.
Remuneration of key management personnel
No remuneration is paid to key management personnel.
15