**Registered Charity Number 1138954** 

# **Parochial Church Council of the Ecclesiastical Parish of Blackburn St Luke, St Mark and St Philips** 

## **2023 Report and Accounts** 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## Contents 

|Trustees Annual Report for the Parochial Church Council of St Luke’s Blackburn ................................................. 3|Trustees Annual Report for the Parochial Church Council of St Luke’s Blackburn ................................................. 3|
|---|---|
|Independent Examiners’ Report ........................................................................................................................... 11||
|STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................. 12||
|BALANCE SHEET .................................................................................................................................................... 13||
|NOTES|TO THE FINANCIAL STATEMENTS .............................................................................................................. 14|
|1.|Accounting policies: ................................................................................................................................. 14|
|2.|Analysis of income ................................................................................................................................... 17|
|3.|Analysis of expenditure on charitable activities ...................................................................................... 18|
|4.|Governance costs ..................................................................................................................................... 18|
|5.|Independent Examination ....................................................................................................................... 18|
|6.|Staff costs ................................................................................................................................................. 19|
|7.|Transactions with trustees ....................................................................................................................... 19|
|8.|Defined contribution pension scheme ..................................................................................................... 20|
|9.|Corporation Taxation ............................................................................................................................... 20|
|10.|Fixed asset investments ...................................................................................................................... 20|
|All the investments were disposed of during the year.  The movements have been as follows: ..................... 20||
|11.|Debtors and prepayments (receivable within 1 year) ......................................................................... 20|
|12.|Creditors and accruals (payable within 1 year) ................................................................................... 20|
|13.|Capital commitments .......................................................................................................................... 20|
|14.|Analysis of charitable funds ................................................................................................................. 21|
|15.|Analysis of net assets between funds .................................................................................................. 23|
|16.|Statement of Financial Activities for the year ended 31 December 2022 ........................................... 23|



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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **Trustees Annual Report for the Parochial Church Council of St Luke’s Blackburn** 

## **Aims and Purpose** 

The focus of St Luke's Church is to create a vibrant missional centre from which to engage & disciple emerging generations within an urban context. In the past two years we have already engaged in modelling mission and ministry among emerging generations within our local context and we are increasingly resourcing the wider diocese and national Church and will continue to expand our reach in order to resource church growth. St Luke's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Jason Gardner, in promoting in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church buildings. 

## **Objectives** 

St Luke's has strong aims to create a thriving church that: 

1. Becomes a centre that is driven to make disciples from amongst the urban emerging generations within the locale of the church. Our focus on emerging generations means the church will be biased towards reaching under 30's. Our method of accomplishing this is through encouraging intergenerational church - a family focus that equips all ages to reach and nurture young people. 

2. Builds strong foundations for a church planting movement across a dedicated geographical area within Blackburn Diocese. 

3. Models outreach to local emerging generations using established missional methods and building relationships with key institutions, particularly Church of England educational centres, in order to see this approach repeated across the diocese. 

4. Equips, energises, and empowers clergy and volunteers across the diocese to re-imagine ministry and mission among emerging generations and implement key models of engagement and discipleship. 

5. Explores, with the diocese, networked youth mission, ministry and training across Lancashire that identifies and supports key approaches to discipling emerging generations. 

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Luke's. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. 

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit, and particularly the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through: 

- Worship and prayer; learning about the gospel, developing their knowledge and trust in Jesus 

- • Provision of pastoral care for people living in the parish • Missionary and outreach work. 

To facilitate this work, it is important that we maintain the fabric of the church of St Luke’s. 

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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **Ministry Area Reports / Achievements and performance** 

## Vicar’s Report – Reverend Jason Gardner 


2023 was a landmark year for St Luke’s as we saw really significant growth in the church in terms of people coming to faith, numbers growing and also deepening our connections with our local community. 

In terms of mission, we made the most of getting back in our newly refurbished Church building! It was great to hear local families say that ‘St Luke’s is exactly what this community needs.’ We had a successful community launch on 27[th ] September with over 70 people joining us including the Mayor and the Bishop of Lancaster.  For our 

‘Homecoming’ – welcoming people back into St Luke’s for Sunday worship for the first time in over 3 years – we had over 230 people join us. We’ve loved being back in St Luke’s, it’s a beautiful place to praise God in and the re-decoration has enhanced the sense of the sacred and of a warm welcome. 

Since our doors re-opened, we’re thankful to God that our Sunday numbers have swelled from around 90-100 to 130-150. We’re welcoming new people all the time and it’s great to hear people say, ‘this is what Church should be like- welcoming and happy.’ Of course there have been challenges throughout the year; we were down three members of staff for most of that period. However, we’re also grateful for three wonderful new members of our team, Ben Wenham, Ruth Whitaker and Andy Foot. They’ve all hit the ground running and have got stuck into life at St Luke’s and the team has hugely benefitted from their commitment. 

Our building also presents us with ongoing challenges, as we still need to carry out repairs and install a toilet in the main church and our heating system leaves much to be desired in the colder months. 

However, this hasn’t stopped people showing up! Key missional moments from the year have been our Alpha Courses in Spring and Autumn – we saw over 40 people on average attend each week in Spring and 50 each week in Autumn. We had 2 successful ‘Holy Spirit’ away days in partnership with Preston Minster. 

We’ve also been delighted to welcome schools back into St Luke’s. We put on 2 back-to-back services for St Wilfrid’s day in October with over 500 students and staff joining us. St Luke’s school held their Harvest and Carol services at the Church, and we made sure we gave them and parents a warm SLB welcome. 

Our first Christmas back in the church was a wonderful success too. We had a mission week which saw us take the Christmas message to over 2,000 students at primary schools and at St Wilfrid’s. We then invited one and all to our first Christmas family fun afternoon which was so well attended, and we saw over 200 people at our ‘Carol Mash Up’ the next day. 

2023 also saw us make a huge advance in terms of meeting the needs of our community. We attended a ‘Love Your Neighbour’ accelerator with the Revitalization trust. This helped us really think through our role as a social action hub and helped us secure funding for a full-time social action lead for 2024. 

And Alan Gault headed up our Love Christmas response - our best yet! We partnered with Jesus House church in London and Love Christmas to provide Christmas Day lunches for over 30 families in our area. 

2023 was one of those years where you realise God has taken our efforts and added his favour, his compassion, his protection. Many ups and downs but we recognize that God has his eye on St Luke’s and his desire is to see 

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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **Charity Number 1138954** 

us go from strength to strength in making his gospel known and showing how deep his love is for Galligreaves and Bank Top. 

## Church Warden’s Report – Stephen Thomas 

The last 10 months have been a roller coaster of emotions for myself, from the anxiety of seeing the needs within the church building in preparation for the church opening, to the joy of seeing the church welcomed and embraced by the local community week in and week out. 

Being new to the Church of England and the role of warden I would like to take this opportunity to thank you all for the help and support you have given me. 

To see the team change and grow together over the past 10 months has been a real blessing, the gifts and enthusiasm that they have all brought and the new outreaches within the church and community are having an impact far beyond Bank Top. I am excited to see what The Lord has planned for us next. 

The terrier has been updated. The logbook has been completed with all the work that has been done on the church and an inventory has been produced. 

## – Operations Andy Foot 

A huge amount of work went in to completing building works on the main church building and getting ready for the grand re-opening in October. It was a fantastic achievement to create such a wonderful space despite the need for unforeseen work and rising costs. 

Starting work as Operations Manager in November after a gap in that post for most of the year, the priorities have been to make sure that systems and policies are in place as activity shifts back to the church site. We have continued with many of our established activities as well as launching lots of new events, and especially developing social action in the local community. 

We are also looking to develop new sources of income as SDF funding starts to diminish year on year, with a great response to requests for new giving, and a series of funding bids to help develop our work in the community and to equip the church buildings. 

Personally, I have had a wonderful welcome in joining St Luke’s, and look forward to being a part of the family journeying with God. 

## Planting Curate – Reverend Alan Gault 


What a year it has been in the life of SLB. We began 2023 getting access to the new church hall which has been a constant hub of community and food ever since. We ran Alpha, with 3 groups spread through the building, which was a lot of fun, and then launched our very own course Dox, providing space for complex questions about faith. We ran Alpha again in the autumn but this time in our freshly opened church building where we met more new people, saw others deepen their understanding of the Christian faith and had an abundance of excellent food from the catering team. 

5 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **Charity Number 1138954** 

Moving into the Church building was a huge moment in the story of St Luke’s. The concept of ‘homecoming’ felt poignant as we reflected on the Christian community that has worshipped here for 150 years, those still part of SLB who have called it home for longer than this latest iteration, and those of us who have joined the story more recently getting to settle in. My hope is that those who walk into St Luke’s for the first time in a church, or their first in a long time, feel that sense that they are returning home to somewhere they are safe, known and loved. 

One of the areas that I have been heavily involved in is our Love Your Neighbour work focused on social transformation. October’s launch of the Warm Space (now called community kitchen), providing sanitary products for local school and children’s centres, and providing hot meals at Orbit every week was some of what happened on the ground last year. 2023 also involved lots of foundation work exploring how we might make a lasting impact in this area culminating in the appointment of Emma as our Social Transformation Lead. 

## Children and Families – Led by Ruth Whittaker 


Having joined the team in November 2023, in just 6 months we have seen brilliant events, new families and relationships as well as more regular groups. 

Hosting our big community events at Christmas and Easter, has seen us connect with hundreds of local children and young people and their families. These were great opportunities to connect and build relationships, offer a day of fun and to distribute essential household items to our local community. 

These events were bolstered by regular contact with 5 local primary schools, and St Luke’s partnering closely to provide learning opportunities in lessons and a fun place to be with our activities. 

This term has also seen the launch of our regular Girl’s Group, where we have been connecting with local girls aged 10-13 years to talk about life, develop confidence and grow friendships. This has developed from regular Orbit attendees, as well as the excellent groundwork that Beth had already laid with the Girl Gathering and has been a great chance to see these young women flourish, to own the space and to grow. 

Our adventures have not just been in Blackburn though with two visits to the Lake District, firstly with 50 children, young people and their families when we visited South Lakes Zoo across two days, offering packed lunches and a great day out for church members and the wider community. A month later we took 13 young people up to Hawkshead for a weekend of adventure and activities including abseiling and gorge scrambling, as well as plenty of fun group games and hair braiding! 

We are so excited about all that 2024 has in store, with more adventures, deeper relationships, and a great ownership of the community by the community. 

## – Youth Ministry Led by Ben Wenham 


This year has seen everyone massively come around the youthwork, volunteer and staff team to support and embed the mission of raising hope 

and aspirations in our community. We have been able to give our young people experiences they may never have had before. In June 2023 we took some of our younger youth on a camping and activity weekend, where we had an amazing time. We took some of our older youth to Satellites to explore what it looks like to have God 

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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **Charity Number 1138954** 

at the centre of our lives, and in between all of that, our programmes of drop-ins and clubs have continued to create such breadth and depth for relationship and discipleship. 

We’ve seen such a radical development in our young people over this past year where we have met the young people who have then brought their friends and families to church. This is something rarely seen and speaks to how safe our young people feel. There are very, very few places and experiences to which young people feel comfortable and confident to invite both their friends and families. Our young people are already, and will continue to be, a vital part of the re-evangelisation of Bank Top and Blackburn. 

More recently we have started a gathering for boys called Forge, inviting 15 young people in from two churches to begin our boys’ ministry. We hung out with a wrecking ball inflatable game, crafts, and video games; we then sat and ate a delicious meal from the kitchen of chefs Andy Foot and Mark Ainsworth to discuss what it means to be a man and what we as a group want this space to look like going forward. 

We have also started After Orbit, which is a group running after Orbit on Thursday night for half an hour, for our older youth to explore discipleship in a deeper way and awaken curiosity in what it means to be a Christian. 

– Youth Resourcing Led by Beth Bright 


This year we have continued to work closely with many churches across the diocese in getting youth ministry going and growing in their parishes. It has been a privilege to run the Youthscape Essentials course, alongside brilliant teams, with over 10 churches across the diocese participating. Each volunteer youth worker that has attended the course has left telling us they have felt a huge increase in confidence of working with young people and have strategy and vision for how they wish to proceed in the youth work within their churches. 

I have loved being able to play our part in resourcing youth groups across the North West through the Girl Gathering. It has been so humbling seeing girls from St Luke’s and surrounding churches coming together with their youth leaders, worshipping, looking at content around our themes, and having fun together. Our hope is that these nights are a catalyst to spark conversation between the groups that come, so they can go back into their homes, churches, and schools, having met with God and having been equipped to talk about him. It has been really great to build relationships with other churches and I am really looking forward to seeing how God works through these in the future. 

It has also been so encouraging to relaunch Sunday youth for year 5-8’s. We have had loads of fun looking at a range of topics and workshops. We have really learned to come together as a youth group, to get involved with discussions and to treat Sunday mornings as a safe space where we can all ask questions and feel at home. 

We also had a great summer with St Luke’s youth, with parties, residentials and Satellites. It was so good to see the group bond together and create shared experiences. God is doing, and has done, amazing things through his work at St Luke’s. I can’t wait to see what he does next! 

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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## – Creative and Worship Led by Ethan Noble 

In the last year, we’ve seen the worship culture at St Luke’s thrive and grow. It would definitely seem that people are encountering God in times of worship both communally and individually. Although it is not necessarily a defining factor, it has been amazing to hear people sing louder, raise their hands, and respond to times of prayer during our times of worship together as a church. Another highlight for myself was WAVES where we hosted our first youth resourcing worship event for any young person. How much potential there is to grow that and work with other churches to keep providing spaces for young people to be encouraged and empowered, and to encounter God. I especially have loved seeing how our young people are becoming more and more open to worship. 

On the creative side of things, we’ve seen our online presence and interaction on social media increase. Our marketing has massively improved with many more strong designs coming through than in the previous year. The website is just about finished, and as my time is released with the arrival of the new youth staff, and with a few irons in the fire, it’ll be exciting to work on some other bigger creative projects in the next year. 

## Leadership Development Year Intern – Grace Hands 

I absolutely love being part of the SLB team and it has been such a privilege to serve alongside them. It’s been awesome to work with the young people and families from the estate, as well as serving in St. Wilfrid’s high school mid-week. Through the various youth groups and lunch clubs that I have been involved in, I have been able to go deeper in my relationships with the young people and share more of God’s heart and love with them. I have had the opportunity not only to grow in the skills needed to work with young people but also in my graphic design and media skills. I have designed different graphics for our regular events and some one-off events too, as well as some content enabling deeper input for the youth and those who we reach online. I have been able to be involved in and lead various team meetings and church gatherings throughout my time at St. Luke’s and I have felt a real personal growth in my faith and relationship with God, as well as my confidence and self-esteem. The leadership opportunities I’ve been given have helped me flourish and gain more confidence in myself. Being part of the move of God within St. Luke’s, across the estates, and into the wider area of Blackburn, has been incredible and it’s so exciting to see. 

## **Financial Review** 

Total receipts on unrestricted funds were £45,150, of which £42,567 was giving or other voluntary receipts. 

Our parish share for 2023 amounted to £20,507 (2022 £9,163) and this was paid in full by the year end. Parish share is a voluntary payment to the Diocese and provides in the main for the stipend, housing, and pension contributions of clergy and also for the training of ordained and lay people. 

The net result for the year was a deficit (an excess of unrestricted expenditure over unrestricted income) of £12,694, compared with a surplus of £13,738 in 2022. As shown in the accounts, significant restricted grants were also received and spent during the year, to meet the costs of setting up and running the new church plant. This including spending some historic restricted funds to complete the refurbishment and fitting out of the church building. 

## **Reserves Policy** 

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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **Charity Number 1138954** 

It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least six months unrestricted payments; this is equivalent to £18,953. The unrestricted reserves are slightly more than this at £22,115. 

The PCC is aware of liabilities that will arise in the future due to costs of maintaining their buildings and running church ministries after current SDF grant funding has come to an end. Restricted reserves of £37,284 are also still available to help maintain the building fabric. Reserves will be reviewed annually alongside future budgets. 

## **Safeguarding** 

The PCC considers that it has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). 

## **Volunteers** 

We wish to thank everyone all those who serve on teams within the parish and especially to our church warden Stephen Thomas and our retiring treasurer Gillian Cookson who has looked after our finances so well. 

## **Structure, governance, and management** 

The PCC is a corporate body established by the Church of England and it operates under the Parochial Church Powers Measure.  The method of appointment of PCC members is set out in the Church Representation Rules. 

The PCC is registered with the Charity Commissioners. 

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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **Composition of the PCC** 

|**Ex officio**||
|---|---|
|Incumbent|Rev Jason Gardner|
|Curate|Rev Alan Gault|
||Rebecca Martin (to March 2023)|
|**Elected members to May 2023**|Gillian Cookson (Treasurer)|
||Karen Gregory (Church Warden, PCC Secretary, Electoral Roll|
||Secretary)|
||Alan Gregory (Vice Chair)|
||Margaret Houghton (Deanery Synod Representative)|
||David Martin (to March 2023)|
||Jean Ryan|
||Norman Pearson|
||Sarah McKerney|
||Joyce Hope|
||Sam O’Connell|
||Carol Taylor|
|**Elected members from May 2023**|Stephen Thomas (Church Warden)|
||Gillian Cookson (Treasurer)|
||Mairi English (PCC Secretary)|
||Alan Gregory (Vice Chair)|
||Margaret Houghton (Deanery Synod Representative)|
||Jean Ryan|
||Sarah McKerney|
||Joyce Hope|
||Carol Taylor|
|**Co-opted members**|Emma Mayoh (from May 2023)|
||Andrew Foot (from November 2023)|



The electorate comprises those members of the congregation who are on the electoral roll and the ex officio officers. 

As part of our involvement in the life of the Diocese as a whole, we are committed to deanery activities in Blackburn with Darwen Deanery and have representation on the Deanery. 

Approved by the PCC on 7[th] April 2024 and signed on their behalf by Revd Jason Gardner, PCC Chairman 


………………………….………………. Revd Jason Gardner PCC Chairman 

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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **Independent Examiners’ Report** 

Independent Examiner's Report to the members/trustees of the Ecclesiastical Parish of Blackburn St Luke, St Mark & St Philips. 

I report on the accounts for the year ended 31st December 2023 which are set out on pages 12 to 23. 

## **Respective responsibilities of the Trustees and Independent Examiner** 

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## **Basis of Independent Examiner's Statement** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. 

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. 

## **Independent Examiner's Statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

- the accounts do not accord with those records 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


## **Signed:** 

Valentina Raia MICB 15 Boxwood Drive Blackburn BB2 5AN 

Date: 21[st] of March 2024 

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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

For the year ended 31 December 2023 

|**Notes**<br>**Income from:**<br>Donations and legacies<br>2a<br>Charitable activities<br>2b<br>Other trading activities<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Church activities<br>3a<br>Raising funds<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Gains/(losses) on revaluation of fixed assets<br>**Net movement in funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|Unrestricted<br>Funds<br>£<br>Restricted<br>Funds<br>£<br>Endowment<br>Funds<br>£<br>**TOTAL**<br>**2023**<br>**£**<br>TOTAL<br>2022<br>£|
|---|---|
||42,567<br>163,036<br>-<br>**205,603**<br>203,943<br>2,350<br>-<br>-<br>**2,350**<br>2,420<br>217<br>-<br>-<br>**217**-<br>16<br>-<br>-<br>**16**<br>16|
||45,150<br>163,036<br>-<br>**208,186**<br>206,379|
||57,844<br>277,083<br>-<br>**334,927**<br>137,305<br>-<br>-<br>-<br>-|
||57,844<br>277,083<br>-<br>**334,927**<br>137,305|
||(12,694)<br>(114,047)<br>**(126,741)**<br>69,074<br>-<br>-<br> **-**<br>-|
||(12,694)<br>(114,047)<br>-**(126,741)**<br>69,074|
||34,808<br>151,331<br>-<br>**186,139**<br>117,065|
||22,115<br>37,284<br>-<br>**59,399**<br>186,139|



12 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

## **BALANCE SHEET** 

As at 31 December 2023 

|**Notes**<br>**FIXED ASSETS**<br>Investments<br>10<br>**CURRENT ASSETS**<br>Debtors<br>11<br>Cash at bank and in hand<br>**Total Current Assets**<br>**LIABILITIES**<br>**Creditors:**amounts falling due within one year<br>12<br>Net current assets<br>Total assets less current liabilities<br>**Creditors:**amounts falling due after more than one year<br>**Total net assets**<br>**The funds of the charity**<br>Unrestricted income funds<br>Restricted funds<br>**Total charity funds**|**£**|**Total**<br>**2023**<br>**£**<br>-<br>**59,399**<br>**59,399**<br>**59,399**<br>22,115<br>37,284<br>**59,399**|**£**|**Total**<br>**2022**<br>**£**|
|---|---|---|---|---|
||**-**<br>92,104||**23,509**<br>166,398|-<br>**186,139**|
||**92,104**||**189,907**||
||**(32,705)**||**(3,768)**||
||||||
|||||**186,139**|
|||||**186,139**|
|||||34,808<br>151,331|
|||||**186,139**|



Approved by the Parochial Church Council on 7[th] April 2024 and signed on its behalf by: 


The Revd Jason Gardner (PCC chairman) 

The notes on pages 14 to 23 form an integral part of these accounts. 

13 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**Charity Number 1138954** 

**NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 

## **1.** Accounting policies: 

## a. Basis of preparation: 

The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 together with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102). 

The financial statements have been prepared under the historic cost convention except for the valuation of investment assets, which are shown at fair value. 

The PCC meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the PCC. 

## b. Going Concern 

The financial statements have been prepared on the going concern basis. There are no material uncertainties related to events or conditions that may cast significant doubts upon the PCC's ability to continue as a going concern. 

## c. Funds 

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also not restricted. 

Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. 

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe their main affiliation to another body nor those that are informal gatherings of church members. 

## d. Income 

## _Donations and legacies_ 

Planned giving, collections and general donations are recognised only when received.  Gift aid recoverable on donations is recognised when the donation is received. 

Legacies to the PCC are recognised as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is probable. 

## _Grants and donations_ 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met. 

## _Charitable activities_ 

Income from church fee income is recognised when the fee is due.  Income from activities is accounted for gross. 

14 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 

## _Other trading activities_ 

Rental income is recognised when the rent is due. Where income is received in advance, it is recognised in the year in which the event takes place that it relates to. 

## _Volunteer help_ 

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report. 

- e. Investments 

Interest entitlements are accounted for as they accrue.  Dividends are accounted for when due and payable. 

- f. Expenditure 

## _Raising funds_ 

Expenditure on raising funds is accounted for on the accruals basis. Raising funds includes the costs of the investment property. 

## _Charitable activities_ 

Expenditure on charitable activities is accounted for on the accruals basis. Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs. 

Grants are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. 

- g. Tangible fixed assets 

Consecrated land and buildings and moveable church furnishing 

Consecrated and beneficed property is excluded from the accounts by s10(2)(a) of the Charities Act 2011. 

No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. 

## _Other fixed assets_ 

Other fixed assets are recognised at cost. Individual assets with a purchase price less than £1,000 are written off when the asset is acquired.  No fixed assets are shown as all had been expensed prior to the change to accrual accounting or were paid for from grants from external bodies but future additions from PCC funds will be capitalised. 

- h. Investments 

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The SOFA includes net gains and losses arising on revaluations and disposals throughout the year. 

## i. Debtors 

- Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for any amounts that may prove uncollectable. These are recognised initially 

15 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

at the settlement amount. Prepayments are valued at the amount prepaid, net of any trade discounts due. 

- j. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, and other shortterm liquid investments with original maturities of three months or less. 

## k. Creditors 

Creditors are recognised when the PCC has an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount that the PCC anticipates it will pay to settle the debt or the amount it has received as advanced payment for the goods or services it must provide. 

- l. Financial instruments 

The church only has financial assets and liabilities of a kind that qualify as basic financial instruments. All (including debtors and creditors) are initially recognised at transaction value and subsequently measured at their settlement value. 

## m. Offsetting 

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. 

16 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

## **2. Analysis of income** 

|**Notes**<br>**a. Donations and legacies**<br>Planned giving<br>Unplanned giving<br>Donations<br>Legacies<br>Tax refunds<br>Grants<br>**b. Activities for generating funds**<br>Premises hire<br>Other<br>**c. Grants received**<br>Strategic Development Fund<br>Lower Income Community Fund Grant<br>Laing Trust<br>Christmas Outreach<br>Duchy of Lancaster<br>All Churches Trust|Unrestricted<br>Funds<br>£<br>Restricted<br>Funds<br>£<br>Endowment<br>Funds<br>£<br>**TOTAL**<br>**2023**<br>**£**<br>TOTAL<br>2022<br>£|
|---|---|
||27,400<br>-<br>**27,400**<br>22,679<br>1,973<br>-<br>**1,973**<br>4,463<br>3,269<br>20<br>**3,289**<br>2,383<br>-<br>-<br>**-**<br>-<br>6,555<br>-<br>**6,555**<br>5,288<br>3,370<br>163,016<br>-<br>**166,386**<br>169,131|
||42,567<br>163,036<br>205,603<br>203,944|
||-<br>-<br>**-**<br>-<br>2,350<br>-<br>**2,350**<br>2,420|
||2,350<br>-<br>**2,350**<br>2,420|
||-<br>113,016<br>**113,016**<br>88,531<br>3,370<br>-<br>**3,370**<br>-<br>-<br>50,000<br>**50,000**<br>-<br>-<br>-<br>**-**<br>600<br>-<br>-<br>**-**<br>5,000<br>-<br>-<br>-<br>**-**<br>75,000|
||3,370<br>163,016<br>**166,386**<br>169,131|



17 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

## **3. Analysis of expenditure on charitable activities** 

|**Notes**<br>**a. Church activities**<br>Parish Share<br>Services<br>Ministry areas<br>Employment costs<br>Running expenses (set out in b. below)<br>**b. Church Running expenses**<br>Administration<br>Marketing<br>Premises (set out in c. below)<br>Governance<br>Cost of raising funds<br>Start up<br>**c. Premises costs**<br>Utilities and water<br>Insurance<br>Premises hire<br>Routine repairs and maintenance|Unrestricted<br>Funds<br>£<br>Restricted<br>Funds<br>£<br>Endowment<br>Funds<br>£<br>**TOTAL**<br>**2023**<br>**£**<br>TOTAL<br>2022<br>£|
|---|---|
||20,507<br>-<br>-<br>**20,507**<br>9,163<br>1,252<br>30,177<br>-<br>**31,429**<br>29,429<br>5,984<br>27,421<br>-<br>**33,405**<br>33,490<br>-<br>29,129<br>-<br>**29,129**<br>1,646<br>30,101<br>190,356<br>-<br>**220,457**<br>63,578|
||57,844<br>277,083<br>**334,927**<br>137,306|
||1,339<br>5,854<br>-<br>**7,193**<br>6,286<br>-<br>3,158<br>-<br>**3,158**<br>1,164<br>28,488<br>127,127<br>-<br>**155,615**<br>33,638<br>241<br>390<br>-<br>**631**<br>740<br>8<br>-<br>**8**<br>24<br>25<br>53,827<br>-<br>**53,852**<br>21,726|
||30,101<br>190,356<br>**220,457**<br>63,578|
||5,906<br>1,723<br>-<br>**7,629**<br>9,155<br>2,701<br>2,414<br>-<br>**5,115**<br>5,773<br>-<br>917<br>-<br>**917**<br>12,960<br>19,881<br>122,073<br>**141,954**<br>5,751|
||28,488<br>127,127<br>-<br>**155,615**<br>33,638|



## **4. Governance costs** 

These include cost relating to compliance with safeguarding requirements and independent examination of the accounts. 

## **5. Independent Examination** 

The Independent Examiner was paid £330 (2022 £319) in respect of the examination. 

18 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

## **6. Staff costs** 

|**Notes**<br>Wages and salaries<br>Employer’s pension contributions<br>Number of employees|**2023**<br>**2022**<br>**£**<br>**£**<br>27,435<br>-<br>1,694<br>-|
|---|---|
||29,129<br>-|
||4<br>-|



During the year the PCC did not employ anyone who earned £60,000 per annum or more (2022: none). 

## **7. Transactions with trustees** 

During the year, trustees were reimbursed for expenses incurred on behalf of the PCC, mainly in relation to ministry and administration and not to their roles as trustees.  In addition, the following payments were made to trustees or their family members, although not in their position as trustees: 

## **Employees** 

During the year end 31 December 2023 Mairi English and Andrew Foot were employed by the PCC in positions as Ministry Assistant (Mairi) and Operations Manager (Andrew). In the year ended 31 December 2023 the following payments were made in connection with their employment: 

|Wages and salaries<br>Employer’s National Insurance<br>Employer’s pension contribution|**Mairi English**<br>**Andrew Foot**<br>**Total 2023**<br>**Total 2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>9,779<br>3,816<br>13,595<br>-<br>10<br>295<br>305<br>-<br>771<br>258<br>1,029<br>-|
|---|---|
||10,560<br>4,369<br>14,929<br>-|



19 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

**NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 

## **8. Defined contribution pension scheme** 

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The employer's pension costs represent contributions payable by the charity to the fund and amount to £1,694 (2022: £Nil). There was £nil outstanding at 31 December 2023 (2022: £Nil). 

## **9. Corporation Taxation** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 

## **10. Fixed asset investments** 

All the investments were disposed of during the year.  The movements have been as follows: 

|Market value brought forward<br>Proceeds of disposal<br>Net gains on revaluation<br>Gain on disposal<br>Market value carried forward|**2023**<br>**£**<br>2022<br>£|
|---|---|
||**-**<br>**-**<br>**-**<br>-<br>**-**<br>**-**<br>**-**<br>-|
||**-**<br>**-**|



## **11. Debtors and prepayments (receivable within 1 year)** 

|**tors and prepayments (receivable within 1 year)**||
|---|---|
|Debtors<br>Gift Aid recoverable<br>Prepayments<br>|**2023**<br>2022<br>**£**<br>£|
||-<br>23,509<br>-<br>-<br>-<br>-|
||-<br>23,509|



## **12. Creditors and accruals (payable within 1 year)** 

|Trade creditors<br>Accruals<br>Other creditors (including £25,000 loan from CRT)<br>|**2023**<br>2022<br>**£**<br>£|
|---|---|
||**3,225**<br>3,449<br>**-**<br>319<br>**29,480**<br>-|
||**32,705**<br>3,768|



Deferred income comprises grants received that relate to expenditure in future periods. 

## **13. Capital commitments** 

As at 31 December 2023, the charity had no capital commitments (2022 -£nil). 

20 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

## **14. Analysis of charitable funds** 

|**Unrestricted Funds**<br>**Total Unrestricted Funds**<br>**Restricted Funds**<br>_Strategic Development Fund_<br>_Church Revitalisation Trust_<br>_Love Christmas_<br>_Love your Neighbour_<br>_Youth Ministry_<br>_Churchyard Fund (Fielden Bequest)_<br>_Fabric Fund (Bassett Legacy)_<br>_Parochial Hall Trust (Property and Religious_<br>_Purposes)_<br>_Griffin Street Sale (Religious Purposes)_<br>_Major A Angles (Religious Purposes)_<br>_Laing Trust_<br>**Total Restricted Funds**<br>Total funds|**Balance**<br>**at 1**<br>**January**<br>**2023**<br>**Income**<br>**Expenditur**<br>**e**<br>**Gain on**<br>**investm**<br>**ents**<br>**Transfe**<br>**rs**<br>**betwee**<br>**n funds**<br>**Balance at**<br>**31**<br>**December**<br>**2023**<br>34,808<br>45,150<br>(57,844)<br>22,115<br>(319)<br>113,016<br>(113,710)<br>-<br>-<br>(1,013)<br>20,942<br>-<br>(20,942)<br>-<br>-<br>-<br>-<br>-<br>(3)<br>-<br>-<br>(3)<br>-<br>20<br>-<br>20<br>781<br>-<br>(324)<br>457<br>14,097<br>-<br>(14,097)<br>-<br>-<br>-<br>79,187<br>-<br>(41,364)<br>-<br>37,823<br>11,086<br>-<br>(11,086)<br>-<br>16,350<br>-<br>(16,350)<br>-<br>-<br>-<br>9,207<br>-<br>(9,207)<br>-<br>-<br>-<br>-<br>50,000<br>(50,000)<br>-<br>-<br>-|
|---|---|
||151,331<br>163,036<br>(277,083)<br>-<br>-<br>37,284|
|||
||186,139<br>208,186<br>(334,927)<br>-<br>-<br>59,399|



None of the funds are shown as Endowments as any Endowments were released during the year ended 31 December 2023 and are included above as restricted funds where appropriate. 

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.  Restricted funds relate to the following: 

_Strategic Development Fund_ This fund contains the SDF income received or receivable. This is predominantly used for ministry costs along with start-up costs. 

_Church Revitalisation Trust_ This fund contains a grant from the Church Revitalisation Trust to be used at the discretion of the vicar for work as part of the Resource Church set up. 

21 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

_Laing Trust_ This fund was awarded to help complete building works _Love Your Neighbour / Love_ Providing food and related items to vulnerable people within the parish _Christmas Churchyard Fund (Fielden_ This fund contains the current value of the original bequest made for the _Bequest)_ upkeep of the churchyard This fund contains the current value of the original bequest made for the _Fabric Fund (Bassett Legacy)_ upkeep of the fabric _Parochial Hall Trust_ This fund contains the current value of the original bequest made for the _(Property and Religious_ upkeep of the buildings belonging to the PCC and also for religious purposes _Purposes) Griffin Street Sale (Religious_ This fund contains the current value of the original bequest made for religious _Purposes)_ purposes _Major A Angles (Religious_ This fund contains the current value of the original bequest made for religious _Purposes)_ purposes 

22 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 December 2023 

## **15. Analysis of net assets between funds** 

|Cash at bank and in hand<br>Debtors and prepayments<br>Creditors and accruals<br>Net assets|Unrestricted<br>Restricted<br>Endowment<br>Total<br>£<br>£<br>£<br>£|
|---|---|
||(52,403)<br>144,507<br>-<br>**92,104**<br>-<br>-<br>-<br>**-**<br>74,518<br>(107,223)<br>-<br>**(32,705)**|
||22,115<br>37,284<br>-<br>**59,399**|



## **16. Statement of Financial Activities for the year ended 31 December 2022** 

|<br>**Notes**<br>**Income from:**<br>Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Church activities<br>Raising funds<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Gains/(losses) on revaluation of fixed assets<br>**Net movement in funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|Unrestricted<br>Funds<br>£<br>Restricted<br>Funds<br>£<br>Endowment<br>Funds<br>£<br>**TOTAL**<br>**2022**<br>**£**|
|---|---|
||34,532<br>169,412<br>-<br>**203,944**<br>970<br>1,450<br>-<br>**2,420**<br>-<br>-<br>-<br>**-**<br>16<br>-<br>-<br>**16**|
||35,518<br>170,862<br>-<br>**206,380**|
||21,779<br>115,527<br>-<br>**137,306**<br>-<br>-<br>-<br>**-**|
||21,779<br>115,527<br>-<br>**137,306**|
||13,738<br>55,335<br>-<br>**69,073**<br>-<br>-<br>-<br>**-**|
||13,738<br>55,335<br>-<br>**69,073**|
||21,070<br>95,996<br>-<br>**117,066**|
||34,808<br>151,331<br>-<br>**186,139**|



23