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 Cl￿S
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 Coun￿1 MeM￿r$, report
Independent examiners report
Statement of finanaal activities
Bala1￿￿ sheet
Note$ 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 p￿pared 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 preVI￿S 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 m￿gate 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 WhIfv￿rth
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 u￿matelY responsible to the DI￿Se 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 I￿1 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 In￿Me 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 expend￿Ure
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 f￿ancial 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 expendi￿r•
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 ch￿￿h 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 expe￿nce 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 $latèmènts.
ENlowmenl lunds are subject to specific o)nditions by donors that the ¢aptsl must be maintained by the
6.4 Income
Income is recognised when the charty is legally enti￿e￿ to it after any perfomiance conditions have been mel,
th8 amounts can be measured reliably, and il is probable that income w￿1 ￿ re¢eived.
Cash donations are recogni5ed on re￿1￿1. Other donations ar¢ re¢ognised once the charity has been notified
of Ih8 éonation, unless perfonnance conditions require deferral of the amount. Income lax reo)verable in
relatKJn lo donations r￿1Ved under GfftAid or dee(Is of covenant is recognised at the tim8 of th8 donaiion.
Legacies are recognised on re￿Ipl or othe￿18¢ rf the chanty h8$ 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 a99￿9/1¢ 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 $ubsequenlly measured al cost or valuation. net of
iJepreciali)n and any impairwnpnl1088es.
DÈprèelatSon Is rècognisèd so as to wrllg off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Land and bulldings
Fixtures. rrttiThJs & equipment
15°k p?r annvm on nel book value
15% per amum on net book value
The gain or loss arising on the disposal of an asset Is determined 8S the drfférence bè￿èen the sal8 procèeds
8nd the carrying value of the asset, and is recognised in ihe statement of finanrjal adwities,
6.7 Flxed asset Invesknents
Fixed asset investments are initialty measuied at Iiansaction price excluding trans*ion costs, and are
subsequently measured at fair value at each reporting ijale. Changes in tsir value are recognised in not
incomellexpendilurel for the year. Transaction Costs 8re expensed as incurred.
S.8 Impalrrnent of fixed assets
Al e#th reporting end datè, the charfty revlews the carrying amounts of its tangible assets lo delerrnine
whether there is any indication that Ih05e a55ets have suffered an impairment loss. If any such indication
exists, the recoverable amounl of Ihe asset 18 e81itnaled in order to determine the extent of the impairment
s$ 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 ma￿etIng, 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$ions of Ihe instrumènt.
Financial 855ets and liabilities a￿ offset, with the net amunls presented in the financial slatemenls, when
there is a legalty enforceable right to sel off the Tecognised amounts and there is an intention 10 settle on a nel
basis or to realise the asset and sertle the liability SirnLltaneousFy.
Basi¢ find￿1￿1 as¥ets
Basic financAal assets. which include debtors and cash and bank balances, are initially measured al
transaction pric8 including transaction costs and are subsequenlly carried at amortised cost using the effective
inl¢ro51 rnelhod unless the arrangement ￿nstituteS a finan¢tng Iransa¢tion. where the Iransaclion is
measured al the we5ent value of the future receipts discounted 01 a m8thet rale of interest Financial assets
dassified as iecewable wilhin one year are not amortiseil.
Baslc flnanclal Ilabllltles
Bas￿ financial liabilities. including (Yedilor8 and bank loans are intknally recognised al transaction price unless
the aifangement consliluies a financing transaction. wheie the debt insttumenl is measured al the present
value of the lulure payments discounled at a market rale of interest. Financial liabilities das5ified as payable
thin one year are not amortised.
Debt instruments are subsequentty carriad at amortiS8d cosl, using the efl8ctiv8 intarest rate method.
Trade creditors are obligalions lo pay for goods or serV￿PS Ihal have been acquired in the ordinary course of
operations frorn suppler3. Amounts payable are classified as current liabilities if payment is due within one
year OT less. If not, they ale piesented as non-curtenl liabilitie5. Trade creditors are [￿gnised Ini118lly al
transaction wice and subsequentty measured al arnorb5ed c05t using the effective ￿terest method.
Derecognltlon of Ilnaneial lia￿litIeS
Finanaal liabilities are dereo)gnised when the charity's contractual obligalKJns expire or are discharged or
cancelled.
Other Income
Unre8trlcted Unrestricted
fund$
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 Con￿Cled 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
Gan1￿119$$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 ImpalM￿nt
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 Fi￿d 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 Unrestri￿e￿
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 asselsll1iabil￿es)
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 End1￿ment
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.
Re￿￿￿eration of key managwnont p•rsonno1
No rernuneration 18 paid lo key management pgrsonnel.
16-