THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL. MARTON, BLACKPOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charlty registration number 1135687
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL. MARTON, BLACKPOOL LEGAL AND ADMINISTRATIVE INFORMATION M•mbers Of The Parochial Church Counell Mr l Rushlon Mrs B ClS Mrs A Giller Mr S Vlhilworth Ms J Cwkson Ms J Riding Rèverend LAtkins Mrs A Langford Mrs S Sankey Mrs C Devine Mrs J Bennett Charfty number 1135687 Independent examlner Charnpion Acwuntsnts LLP Unil 2 Olympi¢ Court Whitehills Business Park Blackpool Lancashi FY4 5GU
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL CONTENTS Pag• Parochial Church Coun1 MeMr$, report Independent examiners report Statement of finanaal activities Bala1 sheet Note$ lo the finanaal statemenls 7.16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON. BLACKPOOL PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Mèmbers of the Parothlal Church Council present their annual report and finan¢i81 ststem8nts for th8 y8ar ended 31 DecetnbeT 2025. The finanual statements have been ppared in accordanc8 with the accounting policies sel out in nole 5 to the financial statements and comply wrth the ¢harty's governing document. the Charities Act 2011, FRS 102 'The Financial Rewrting Standard applicable in thè UK 8nd Rèpublic of Irèland" and the Charities SORP "A¢xounting and Reporting by Charities.. Siatemenl of Recommended Practice applicable lo ¢harilies preparing their accounts in 8CeA)rdanc@ with the FinancAal Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectlves and actlvltles The objects of the church ar8 lo provid8 a place of worship for the cornrnunity within the parish boundaries of Marton, Sl Paul, and to provide funèral, baptism and wedding functions as required by the communrty within those boundaries. Tha Mambars of the Parochial Church Council have paid due regard to guida issued by the Charity Commlssion In deoding what a¢tiwtses the charity should undertake. The activities of th8 church during th8 year hav8 been as stated above. Achlevements and perfomianc• Details of the achievements and performan(* oflhe church are detailed in the appended Chaifs Report. Financial revl¢w General income has continued lo be affected by lowei attendan¢e. The PCC has continued lo keep ¢lose control over expénditure. The PCC did not tnake payment of the full Parish Share for 2025 by the year Ènd And also b8n8fit8d from the thocese writing off preVIS arrears of£2.329. The financaal stslements show a surplus foT the year of £8512024 :deficil of £23,407 after sizeable necessary pair coslsl. It Is the policy of thg tharity thal unrestricted funds which have not been designated for a specific use should be maintained at a Ipvel ¢quivalent lo befvleen three and six month's expendtturÈ. The Members of th8 Parochial Church Counul considers that reseNes at this level will ensure that, in the event of 8 Stgnifi(2nt drop in funding, they will be able lo ¢x)nlinue the ¢harity's current activiéias while consideration is given lo ways in which addrfcional funds may be raised. This level of reserves has not been rnainiained throughout the yeai and the Parrfhial Church Council is rel'ani on Contlnued support from the Dlo¢ese in this respecl. Th8 Members ofthe Parochial Church CounLII have assessed the major risks to which the charity is exposed, and are satisfied thal systems are in place lo mgate exposure lo th& major risks. Structure. yovernance and m¥nag¥ment The church forms part of the Diocese of Blackbum. On 27 April 2010 tt W8s granted ¢h8rit8ble status in ils own ghl. The Members of the Parochial Church Counul who served during the year and up to ihe dale of signature olthe finan¢ial statements were.. Mr l Rushton Mts B Clews Mrs A Gi118r Mr S WhIfvrth Ms J Cookson Ms J Riding
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 2025 Reverend LAlkins Mrs A Langftsrd Mrs S Sankey Mrs C D8vin8 Mrs J Bennett The Parochial Church Council is elected annually by the members of the Church who are on the ele¢tor81 role at the limè. CoLJnal membèrs a elected to serve foi b&tween one and three years before retiring and standing foi r&electv)n. The Paro¢hial Church Council is chaired by thè thurch incumbent and 15 umatelY responsible to the DISe of Bl8ckburn_ The Parochial Churth Council Mefflbers. report W8$ approved by th8 Board of Members Of The Parochlal Church Ci)uncil. Rwtrend L Atklns Vicar Dated..
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL INDEPENDEfvrr EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL I report to the Members of the Paio(*ial Chuich Council on my examination of the ffin8ncial s181emenls of The Parochial Church Counal of the Ecclesiastical Pari8h of Saint Paul, Marton, Blackpool Ilhe th8rtyl for th8 ar ended 31 December 2025. Responslbllltle$ and ba818 af report As the Members of the Parochial Church Counc41 of the charity you are responsible for the preparation of the rinancial stalemtrnls in accordan with the requirements of the Charities Act 2011. I report in respect of my examination of the eJ)arity's financial statements carri8d out und8r section 145 of the Charities A¢t 2011. In ¢8rrying OLJI my ex8mination I have followed th8 Dirèctions giv8n by th8 Charity Commission under section 14515llbl of ihe Charitie5 ALI 2011, Independ•nt examin•rfs stat•m•nt Your attention is drawn to the fad th81 ihe ¢harity has prepared thè finanei81 statements in aecord8ncÈ with tho relevant version of the Statement of Recommended Practice applicable lo charities preparing their finan¢ial stat8ments in accordance with the FinancFal Reporting Standard applicable in the UK arvj Republic of Ireland IFRS 102) in prèfèrence lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2(K)S which 18 referted to in the extant regulations bul has now been withdrawn. l understand that thi5 has been done in ordei foi the financial slalemenls to provide a true and fair view in accordance with UK Generally Accepted Accounting Piactice. I have completed my examination. I confimi that no matters have e4)me to my attention In connection wth the examinaton giving me cause to beli8ve that in any mat8rial respect.. aCcoun'ng records were I1 kept in resp8Ct of the charrfLy as required by section 130 of the Ch8ri1ies Act 2011. ihe financial staternen15 do nol accoid with those records.. or the finanaal statements do not compty wilh the applicable requirements conceming the forni and conlenl of fin8naal slalements sel out in thè Charities (Accounts and Rèportsl Regulations 2CQ8 other than any requirement Ih¥t the finan¢A81 slalements give a Iwe and fair view. which is not a matter Gonsidgred as part of an independent exarninalion, I have no concems and have cclme a¢ro$$ no other matters in connection with the examination lo which attention should be drawn in this tepDrt in order to enable a proper understanding of finanaal statements lo be rea¢hed. Champion A¢countsnts LLP Unit 2 Olympic Court Vlhitehills Business Park Blackpool Lan<gshire FY4 5GU Date..
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 CuTrnt financial ypar Unrgstrlcted funds 2025 Restricted Endowment funds fvnds 2025 2025 Total Totsl 2025 2024 InGom• and endowTnfy)nts from.. Donat$ and legacies Other tra¢Jing activities Investments Other incomè 3,090 10,175 6,905 36,086 8,020 11,110 10,175 6.935 36.086 19.458 7,533 9,291 31,718 30 Totsi InMe and endovmionts 56,256 8.020 30 64.306 68.000 Expenditure on: Raising funds Charitable adivilies 2,608 e1,547 1.750 91,093 12 55,113 6.434 Total ¢xp•nditurn 57,721 6,434 e4,155 92.843 Net gainsl(Ios5esl on investments 13 {e61 166) Net Incomellexpenditurel and movement In funds 11,5311 1.586 30 85 123,4071 Rèconelllatlon of funds: Fund balan¢e$ at 1 January 2025 29,281 3,389 1,828 34.498 57.905 Fund balanc •t 31 De¢•mbor 2025 27,750 4.975 1.858 34,583 34.498 The statement of financial actiwties indudes all gains and losses recognised In the year. All income and expendUre derive from continuing activities.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON. BLACKPOOL STATEMENT OF FINANCIAL ACTIVITIES ICONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Prior fancial y•ar Unrestrictsd fund8 2024 R•$tri¢t•d Endowment funds funds 2024 2024 Totsl 2024 Income and •ndowments from: Donations and legaties Olhei trading arbvities Investments (Xher in(x)me 14,352 7,533 9,2 31,718 5,106 19,458 35 9.291 31.718 Total income and fyndowments 62,859 5.106 35 08.000 Expenditure on: Raising fvnds Charitsble activities 1,750 85,193 1.750 91,093 12 5,900 Total expendir• 86,943 5.900 92,843 N8t gainsl{Ioss8s) on investments 13 1,436 1.436 Net Incomellexpenditurel and mov•mgnt In funds 122,6481 1794) 35 (23.4071 R¢¢ort¢ili¥tion of fvnds: Fund balances at 1 January 2(r24 51,929 4,183 1,793 57,905 Fund balancés at 31 D•Gember 2024 29,281 3,389 1,828 34,498
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL BALANCE SHEET AS AT31 DECEMBER 2025 2025 2024 Notes Flxed 45sets Tangible assets Investments 15 16 3,975 3.580 4,818 3,514 7,555 8,332 Currnnt assots Stocks Debtors Cash al bank and in h8nd 17 18 441 $35 41,846 404 856 35,935 43,223 37,195 Creditorn: amounts falling du• withln one year 19 116.1951 111,029) t eurrent assets 27,028 26.166 Total assels less current Ilabllldes 34,583 34.498 The funds ofth• charity Endowment funds Restricted income funds Unreslri¢ted funds 20 22 21 1,858 4,975 27,750 1,828 3,389 29.281 34,583 34.498 £tK.Xth£ The finandal slalements were approved by the Members of the Parothial Church Council on .................... .... IGar
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON. BLACKPOOL BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 Crlveal aeeountlng estimatgs and judgem•nts In the application of Ihp thaiity's a¢¢ounting policies, the Membeis of the Parochial chh Counal 8re required lo make judgernenls, eslimales and assumptKJns aboul the carrying amount of assets and liabilitiès that are not readily apparent from other sources. The estimates and assoc4ated assurnption5 are based on historical expence and other tsctors th81 are considered to be rèlevant. Actual results may differ from these estimates. The estimates and und8rtyiThJ assumptions are reviewed on an ongoing basis. Revisions lo accounting estimate5 ale recognised in the period in which the estimate is revised where the rewgion affects only that period, or in the period of the rewsion and future periods where the rew5ion affeds both currenl 8nd firture periods. In¢om• from donations and legacies Unre$tslcted Restrfctod funds funds 2025 2025 Total Unre8tricted ReBtricted lund$ lunds 2024 2024 Totsl 2025 2024 Donations and gifts 8,020 11,110 14,352 5.106 19,458 Income from other dIng ¥¢tlvltles Unrestrlcted Unrestricted fund5 funds 2025 2024 Fundraising even15 10.175 7.533 In¢om¢ from Investmgnts Unrnstri¢t•d Endowmènt funds fijnds 2025 2025 Total Unr•strict•d Endowment fund$ fund8 2024 2024 Total 2025 2024 Rental income Interest re¢eivable 6,320 6,320 815 8,275 981 8,275 1,016 30 35 6,905 30 e.935 9.256 35 9.291
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL. MARTON, BLACKPOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Aceountlng polleles Charity Infomiatlon The Paro¢hial Church Counal of the Eccle5iastKal Parish of Salnl Paul, Marton, Blackwol Is an unincoipof8led charty. 5.1 Accounting convention The financial slatemenl8 have been prepared in accordance with the charitws governing doeumenl, the Charities Act 2011, FRS 102"The Financial Rèporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accouniing and Rèporting by Char&s.. Statement of Recommended Practi applicable to charities preparing their accounts In accordance with the Finan¢ial Reporting Siandard applicable in the UK and Republic of Ireland {FRS 1021" The chattty is a Public Benefrt Enlf(y as defined by FRS 102. The charity has lakgn advantsge of the provisions in Ihe SORP for tharities not lo prep8re 8 statement of cash fl(pws. The financial statemenls have dep8rted from the Charitl8s (Accounts and Reports) Regulations 2008 only lo the extent required to prowde a true and fail wew. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 ralhei than the version of the Statement of Recommended PracliG* whith is referred to in the Regulations but which has since been wilhdr8wn. The ffinancial statements are prepared in slerting, which is functional currenoy ol Ihe Charity. Monetsry arnounts in these financial statements are rounded to IhÉ nearest 2. The finanaal statements have been prepared under the hislorical cosl (x)nvenlSon. The prinopal accounting poIi¢iès 8(knpted are set out bèlow. 5.2 Going concern The a¢)Unts have b8en drawn up on th8 going concem basis, which assumes the conUnued support of the Diocese of Blackburn whèn r8quired. 5.3 Charitsble fund$ Unrestricted funds are available for use at the discretion of the Members of the Parochial Church Council in furtheiance of their tharilabl¢ objectives. Reslricled funds are subje¢t lo speufic conditions by donots or grantors as to how may be used. The purp05e5 and uses of the restricted funds are sel out in the notes to the fin8n¢i81 $latèmènts. ENlowmenl lunds are subject to specific o)nditions by donors that the ¢aptsl must be maintained by the 6.4 Income Income is recognised when the charty is legally entie to it after any perfomiance conditions have been mel, th8 amounts can be measured reliably, and il is probable that income w1 re¢eived. Cash donations are recogni5ed on re11. Other donations ar¢ re¢ognised once the charity has been notified of Ih8 éonation, unless perfonnance conditions require deferral of the amount. Income lax reo)verable in relatKJn lo donations r1Ved under GfftAid or dee(Is of covenant is recognised at the tim8 of th8 donaiion. Legacies are recognised on reIpl or othe18¢ rf the chanty h8$ been tified of an impending distribution, thè amount is known, and receipt is expected. If th8 amount is not known, the 18gacy is treated as a ontingenl asset.
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 2025 Accounting polici08 IContinu•dl 5.5 Expenditure R8sources exp8nded are accounted for on an accruals basis indusive of Value Added Tax. and have been dassthed under headings thal a999/1¢ all ¢osts related to the category. Govemanfx Costs include independent examiner fees and deprerAation and are allocated to charitable actiwties. 5.6 Tangible fixed assets Tangiblè fixèd assets arè initially mèasured * wst and $ubsequenlly measured al cost or valuation. net of iJepreciali)n and any impairwnpnl1088es. DÈprèelatSon Is rècognisèd so as to wrllg off the cost or valuation of assets less their residual values over their useful lives on the following bases- Land and bulldings Fixtures. rrttiThJs & equipment 15°k p?r annvm on nel book value 15% per amum on net book value The gain or loss arising on the disposal of an asset Is determined 8S the drfférence bèèen the sal8 procèeds 8nd the carrying value of the asset, and is recognised in ihe statement of finanrjal adwities, 6.7 Flxed asset Invesknents Fixed asset investments are initialty measuied at Iiansaction price excluding trans*ion costs, and are subsequently measured at fair value at each reporting ijale. Changes in tsir value are recognised in not incomellexpendilurel for the year. Transaction Costs 8re expensed as incurred. S.8 Impalrrnent of fixed assets Al e#th reporting end datè, the charfty revlews the carrying amounts of its tangible assets lo delerrnine whether there is any indication that Ih05e a55ets have suffered an impairment loss. If any such indication exists, the recoverable amounl of Ihe asset 18 e81itnaled in order to determine the extent of the impairment s$ lif any). S.9 Stock$ Stocks are staled al the lower of cost and estimated s811ing price. Net realisab value is the eslimaled selling price less all estimated ¢951s of ¢omplelion arKI costs to be incurre(i in maetIng, selling and dislribulion. 6.10 Cash and cash equivalents Cash and cash eouivalents indude cash in hand, deposits hekj al call wrth banks, other short-lerm liquid Investments with original maturities of1hree months or less, aFKI bank overdrafts. Bank ovetdrafts are shown within borrowngs in curtenl liabilities.
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 2025 Accounting poli¢ig$ Icontlnuedl 5.11 Flnancial instrumonts The charty has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Finan¢ial instruments 8re re¢ognised in Ihe charity's balance sheet when the chariiy becomes party to the )nlra¢lual proM$ions of Ihe instrumènt. Financial 855ets and liabilities a offset, with the net amunls presented in the financial slatemenls, when there is a legalty enforceable right to sel off the Tecognised amounts and there is an intention 10 settle on a nel basis or to realise the asset and sertle the liability SirnLltaneousFy. Basi¢ find11 as¥ets Basic financAal assets. which include debtors and cash and bank balances, are initially measured al transaction pric8 including transaction costs and are subsequenlly carried at amortised cost using the effective inl¢ro51 rnelhod unless the arrangement nstituteS a finan¢tng Iransa¢tion. where the Iransaclion is measured al the we5ent value of the future receipts discounted 01 a m8thet rale of interest Financial assets dassified as iecewable wilhin one year are not amortiseil. Baslc flnanclal Ilabllltles Bas financial liabilities. including (Yedilor8 and bank loans are intknally recognised al transaction price unless the aifangement consliluies a financing transaction. wheie the debt insttumenl is measured al the present value of the lulure payments discounled at a market rale of interest. Financial liabilities das5ified as payable thin one year are not amortised. Debt instruments are subsequentty carriad at amortiS8d cosl, using the efl8ctiv8 intarest rate method. Trade creditors are obligalions lo pay for goods or serVPS Ihal have been acquired in the ordinary course of operations frorn suppler3. Amounts payable are classified as current liabilities if payment is due within one year OT less. If not, they ale piesented as non-curtenl liabilitie5. Trade creditors are [gnised Ini118lly al transaction wice and subsequentty measured al arnorb5ed c05t using the effective terest method. Derecognltlon of Ilnaneial lialitIeS Finanaal liabilities are dereo)gnised when the charity's contractual obligalKJns expire or are discharged or cancelled. Other Income Unre8trlcted Unrestricted fund$ funds 2025 2024 Olher income 36,086 31,718 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 2025 Expendllurè on ra181ng fiJnd8 Unrestricted Unrestri¢ted funds funds 2025 2024 Fundraising and publicity Other fundr8ising costs 2.608 1,750 Support ¢o$ts allocated to activibes 2025 2024 Govemance costs 1,016 Anatysed between: Depreciation 1,016 Net movemont in fund¥ 2025 2024 The nel movernenl in funds 18 ststed after chargitwllcreditingl.. Fees payable for the independent examination of the ¢hariVs financial statements Depreoation of owned tsngible fixed a88els 1,016 10 Mombgrs Of Tho Parochlal Church Councll None of the Members of the Paro¢hial Church CouncAI lor any petsons ConCled with them) receiv8(18ny rernuneralion or benefits from the ¢harity during the year. 11 Enwloyees The average monlhty number of employees during the year was.. 2025 Number 2024 Number Total There were no empbyees whose annual remuneration was more than £60,000.
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 2025 12 Ch•iitsble •ctiviti•$ 2025 2024 Savice costs Housing expenses Insurance Light and h6al Repairs and maintenanc Office cosis Telephone Burial ground èxpènsès Sundry expenses Donations to charity Paiish share 864 2,686 4.642 7,875 7,357 4,129 4.253 5.161 42,618 2.121 637 4.702 454 560 24,642 411 3,388 1.639 312 30,666 60,704 90,077 Share of govemance o)sts (see note 81 1,016 61,547 91,093 AnalyBi$ by fund Unrestricted funds Restricted funds 55,113 6,434 61,547 For the year ended 31 December 2024 Unreslrided funds Restrictèd funds 85,193 5,900 91,093 13 Gains and losses on invesknorts UnroStrict•d Unrestrlcted fund$ funds 2025 2024 Gan1119$$esl arising C.. Revaluaticffi of investments 1661 1,436 14 Taxalon The tharrty is exempt from taxation on ils activities because all 115 incorne is applied for charttable purposes. 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 2025 15 fanglble flxed assets Land and bylldlngs Flxturns, fMUng$ & 9qulpmpnl Tsjtql At 1 janu 2025 20,597 53.609 74.2( At 31 Dècember 2025 20,597 53,609 74.206 D&pr¢¢iatioTh •nd ImpalMnt Al 1 janu 2025 Depreciation chargell in the ye8r 19,799 120 49,589 723 69.388 At 31 December 2025 19,919 50,312 70.231 Carying amount Al 31 Decernber 2025 678 3,297 3,975 At 31 Dècember 2024 798 4,020 4.818 16 Fid ass•t inv•slments Llsted Investrnents Cost orvaluation Al 1 January 2025 Valuation changes 3,514 66 At 31 December 2025 3.580 Carrying amount Al 31 December 2025 3,580 At 31 December 2024 3,514 17 Stocks 2025 2024 Tinlshed goods and goods for resale 441 404 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 2025 18 DebtOfS 2026 2024 Amounts falllng due within one year: Prepayments and acLrued incorne 935 856 19 CrodStors', amounts falllng dug wlthln one year 2025 2024 Trade creditOfS 16.195 11.029 20 Endowment funds Endowment funds represent assets which must be hèld pemianèntly by the charity. Incom8 arising on the endowmènt fvnds can be used in accordance with the objects of the charity and is included as Unrestrie income. Any capital gains or losse5 arising on the assets form part of the fvnd. At 1 January 202S Incorning At31 resources Doc•mbor 2025 Permanent endowments 1.828 1,858 Pr•vlou$ year: At 1 January 2024 Incoming resources A131 De¢omber 2024 Pemianent endowments 1,793 35 1,828 21 Unr88triet•d funds The unrestricted funds of the charity comprise the unexpended balances of donations 8nd grants whid) ar8 not subject to spe¢ffi¢ conditions by donors and grantors as to how they may be used. These indude esignaleil fur¥ls whi¢h have been set aside out of unrestricted funds by the trustees for specAfic purposes. At 1 January 2025 Incomlng Resource$ resources expended Galns and 1068 At31 De¢•mbor 2025 General funds 29,281 56,256 157,721) 166) 27.750 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 2025 21 Unrestrlcted funds Icontinugdl Previous year: At l January 2024 In¢oming rgsourc•s Re$ourcè5 •xpond•d Gairt$ and lossos At31 Dec8mb•r 2024 General funds 51,929 62,859 186,9431 1.436 29.281 22 Rastrietsd funds The restricled funds of th? ¢harity ¢omprise th¢ unexpended balances of donations and grants hekl on trust Subject to specific conditions by (*nors as lo how they may be used. At l January 2025 InconNng Resourc resources expendèd Tr•n$fèrs Gain$ and los$es At31 Do¢ombor 2025 Organ 1,656 1,524 209 (2481 12281 11581 War Memorial Er)eTgy costs conlribution Organ loft 51 5,8(10 2.220 15.8001 2.220 3,389 8,020 16.4341 4,975 Previous year. At1 January 2024 Incoming r950urces Resources expended Transfeys Galns and losses At31 December 2D24 Organ 1,948 1,793 442 12921 12691 12331 1,524 209 War Memorial Energy costs cnnlribution 5,106 15.1061 4.183 5,106 15,WOI 3,389 15
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT PAUL, MARTON, BLACKPOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 23 Analy818 of net assets bèthèn fund8 Unre3tricted Endowment funds luNI$ Rèstri¢tsd Endowment fund$ fvnd$ general 2025 Totsl 2025 2025 2025 2025 Fund bolances at 31 D•¢•mb•r 2025 •re presented by: Tangible assets Investments Current asselsll1iabiles) 1,272 3,580 22,898 2.703 3,975 3,580 27,028 2.272 1.858 27,750 4,975 1,858 34,583 Unrestricted Endowment funds funds Restricted End1ment funds fund$ general 2024 T¢tsl 2024 2024 2024 2024 Fund balances at 31 December 2024 are represented by: Tangible as5els Investments Current asselsllllabililiesl 1,638 3,514 24,129 3,180 4,818 3,514 26,166 209 1,828 29.281 3,389 1,828 34,498 24 Relatsd party tran$action$ There were no disdosable related party tran5actK)n5 during the year12024. nonel. Reeration of key managwnont p•rsonno1 No rernuneration 18 paid lo key management pgrsonnel. 16-