Registered Charlty Number 1138954 Parochial Church Council of the Ecclesiastical Parish of Blackburn St Luke, St Mark and St Philips 2024 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.................................................. Independent Examinerg Report..... . ... .. STATEMENT OF FINANCIALACTIVITIES................................................ .11 .12 BALANCE SHEET..................................................................................................................................................... 13 NOTES TO THE FINANCIAL STATEMENTS.......... . .... . . . .. .... ....... .14 Accounting policies:....................................................................................................-. Analysis of income........................................................................-....-....... Analysis of expenditure on charitable activities....................................................................................... 18 Governance costs...................................................................................................................................... 18 .14 .17 Independent Examination.......... Staff costs.................................................................................................................................................. 19 .18 Transactions with trustees.................................................................. .19 Defined contribution pension scheme........................................................ Corporation Taxation............................................................................................. .20 .20 Fixed asset investments. .20 io. Debtors and prepayments (receivable within l year).......................................................................... 20 Creditors and accruals Ipayable within l year).............................................................. Capital commitments ........................................................................................................................... 21 Analysisofcharitable funds.. ...-..-....-......-............................ . .. .. .21 ii. .20 12. 13. 14. Analysis of net assets between ndS.. Statement of Financial Activities for the year ended 31 December 2023........................................... 23 .23 15.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHIUPS Charity Number 1138954 Trustees Annual Report for the Parochial Church Council of St Luke's Blackburn Aim and purposes 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. 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 three 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. Objectives and activities St Luke's has strong aims to create a thriving church that: l. Becomes a centre that Is drNen 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 Blackbum Diocese. 3. Models OutaCh 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 peated across the diocese. 4. Equips, energi5es. 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 manygroups that live within our parish. Our seNices 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, in particular, the supplementary guidance on charities for the advancement of religion. In particular, 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.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN sr LUKE, 5T MARK & ST PHIUPS Charity Number 1138954 Achievements and performance Vicar's Re ort- Revernd Jason Gardner • We've celebrated another year full of mission, compassionate outreach and growing in faith together. God keeps bringing new people through our doors and we've seen him move powerfully in people's lives. We're growing as a worshipping community, pressing into praise in more expressive ways and we're giving more time to see how God wants to work through his spirit as we seek his face. And iys been so good to see ourselves established in our building for over 15 months We've seen how our local community ha5 really embraced St Luke's as their church. We've seen that people are not simply coming to St Luke's for an occasional visit but become regular attenders. More families from our parish our asking for Christenings and weddings and some have started attending church as a result! Outreach and evan8eltsm has been consistent too as we've had hundreds through our dooT5 OT 8ates to attend our fun family days and we reached over 1800 children through our Christmas roadshow. We also saw our parish boundaries expand and I became a real vicar11 was a lowly and wonderful assistant curate before) this means that the parish that was St Barnabas and St Paul's is now part of St Luke's Blackburn. So we now have two church primary school's, this means we're regularly hosting services for St Luke's and St Philips, St Barnabas and St Paul's and our local Church of England Academy, St Wilfrid's too! So around Iij)) school children are visiting our church throughout the year. Parents sometimes come too and we're always read to provide a warm welcome and invite them to our fun days and services. It's been amazing to have Emma Mayoh working in team with Alan Gauft to launch our social action outreach. Ivs been a busy year establishing Community Kitchen, Celebrate Recovery and Known as well as running brilliant family days Out for our community alongside Ruth Whitaker and doing our Love Christmas response and providing food packs for those WI need it throughout the year. Focus was a real highlight too- the Christian summerfestival for our HTB family of churches. Around 40 of us went and we were blessed with sunshine, powerful worship and a growing sense of family. There have been challenges throughout the year, we still have ongoing issues with maintaining the building and raising funds to see essential work done such as improving heating and repairing windows. Funding in general is also an issue as we ve seen an £8000 deficit in our accounts which means we will struggle to Pay our parish share. We were also sad to see team leave and we're so thankful for the impact that Ben Wenham and Beth Bright have had on our team, our church and in particular our young people. We were so glad to welcome Grace Hands on to our team as youth lead and forthe continued work of our absolutely brilliant intern this year, Lillie Higham. Growing in faith is something we strongly want to encourage at St Luke's. It's been so good to see people really connect with our mid-week discipleship course5, whether iys been the prayer course part 2 or going through the gospel of Mark or Alpha. We'd love to see more people attend these though, something we've been working on in 2025. 2024 ended on a wonderful high note. For the first time we held a baptism service on the first Sunday of Advent. 12 people were baptised and we give praise to God that he's adding to the family. We hosted Christmas services for all our schools and, also for the first time, we partnered with Blackburn's Food Bank to put on a community carol service with the Mayor in attendance and Bishop Philip speaking,
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLE51ASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 I'm so thankful for the way our church has been led by our Senior Leadership Team, our PCC and our staff team. We're building up strong relationships with our community and our council. We're looking to adapt and grow, we've hit something of a ceiling in terms of our numbers and we want to reach more people. And we don't want bigger numbers in order to look good but to see God's Kingdom grow as lives are turned beautifully upside down through an encounter with Jesus. Our community, our town and our country desperately need to hear about the hope that only he can bring and 2025 will see us spreading his good news even further. Church Warden's Re ort-ste hen Thomas The last 12 months have been a time of consolidation and a settling into the roll and responsibility of the church warden. The church is a living, breathing representation of Christ to the community and a5 such has changed and adapted to the various needs and challenges over the past 12 months, but throughout all the Lord has been honoured and upheld. The team has changed again over the past 12 months, but the continuation of the strength and focus has been a real testimony to the leadership and the will of Christ being sought in all things. The desire to see not only groi#Vth in numbers within the church, but also the grovrth in maturity of the church is a constant within the leadership and team and the Lord has honoured that desire over the past 12 months and will continue to honour it going fonvards. The blessing of the Easter services and Christ resurrection power was gloriously displayed throughout the Sunday morning service with the 11 baptisms and the testimony of the savin& transformin& keeping power of Christ fully on display. It was a joy and privilege to be present and part of the wonder working power of Christ that day. I pray the Lord will continue to guide and encourage the leadership and whole team and church overthe next 12 months as we lift Him up through the life of the church. I would like to take this opportunity to thank the church for its continued help and support. 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. erations- And Foot It has been another busy time at St Lukes, as we've moved through our first complete year wtth the church re-opened and found new ways to bring God's love to our local community. We continue to adapt and develop what we do and are constantly encouraged by new people looking to encounter God. Planning for the future, we are re-establishing our vision to help shape what we do, Loving God through worship, Loving One Another by developing our church community and discipleship, and Loving the World through seniice and being supportive of our wider local community. Practically, we are looking to train more volunteers and invest in more fundraising to ensure that we can continue to resource transformation in our area after the end of the current SDF funding programme. We are
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 re-shaping job roles to ensure that they are right for the next phase of life at St Luke's, aiming to practise wise stewardship of resources as we continue to see God moving. Plantin Curate- Reverend Alan Gault 2024 was another fantastic year at SLB with lots to celebrate. The arrival of Emma as Social Transfomation Lead enabled us to launch a raft ol new projects to help our community including Celebrate Recovery, the Known women's project, school holidav provision through trips and outings, as well as increasing our Community Kitchen to two sessions a week. We are inCa$[ngIY being seefl as a key hub location for this area and this has enabled us to partner with lots of other service providers and orgaThisations are workiryg to improve lives 4r4 this community. Our vision for this work continues to be to raise family aspirations so that Galligreaves becomes the best place to grow up in Blackburn. One of the highlights for me has been our two baptism services in the Church building last Easter and at the start of Advent. Those seNices are such 3 celebration of joy, fresh hope and new lrfe and aTe my favourite moments at St Luke's. Last summer we took 40 people to Focus to join with the rest of the HTB Network for our church holiday. It was an amazing time to deepen friendships with others in church and be encouraged by what God is doing across the country. We are excited to take even more people in 2025. It is likely that this will be the Sast APCM report that I will write as the curate at St Luke's, so I want to express my gratitude to the St Luke's family for the blessing you have been during our 3 years here. We have loved being part of this family on a mission and l am very grateful for getting to work with Jason and learn so much from him. Beth, Ruby, Zeph and I love you all very much and will be cheering you on from Stoke-on-Trent. Youth Minist Led Grace Hands This past year has been one of growth, new opportunities, and developing relationships with our young people, within the church and in the wider community too. As Youth and Student Lead, iys been a privilege to see how God is moving in the lives of our young people, drawing them closer to Him, growing their confidence, and creating space for them to ask big questions about life and faith. A significant step this year has been the launch of a new lunchtime space in St Wilfrid's high school. Since starting in this role, I have continued the previous lunch club space where we connect with the young people, play games and simply hang out, but have also introduced this new space on a Wednesday lunch time to 'go deeperf. Together, we explore topics in the bible, ask the big questions of life and have the chance to pray together. This has already been an amazing space to see young people grow in their personal faith, and to see some begin a journey of faith too. Sunday mornings have continued to be a great space for our young people. We have spaces for young people to play some games together and to develop friendships, as well as space5 for them to do craft activities and the chance to go deeper and read the bible together. It'5 been amazing to see their willingness to share thoughts, wrestle with challenges, and encourage one another. This year has also been full of memorable events that have helped us build community and have fun together. Highlights include a youth sleepover (complete with plenty of snacks and not much sleep!), opportunities for
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIP5 Charity Number 1138954 young people to serve on Sunday morning teams, and other youth worship events that have allowed them to experience God in new ways. As we reflect on the past year, I'm filled with gratitude-forthe young people themselves, for our church team, and for our amazing volunteers. l am excited for what lies ahead, trustingthat God has some great things in store for our church family, wider community and our youn8 people. Creative and Worshi Led b Ethan Noble The worshipping culture at St Luke's in the last year has strongly developed. I have had the privilege of hearing firsthand from dozens of people who have shared their experien of encountering Jesus during times of vmrship at St Luke's. Those people have talked about feeling deep senses of peace, hope and strength as we have sung together as a cnmmunity. l'ye tjeen massively encouraged to hear that others have found themselves encountering God outside of Sunday morning spaces as they've led themselves in worship of Jesus midweek. With worship events in the last year such as Waves, Unbroken, the SLB Youth Worship Night, Girl Gathering, Christmas, it's been a wonderful year of collectively growinE in our love for God. Alongside this, what has been a great encouragement to me, is that after running a purpose-built worship leading course in January, conversations have opened about worship, the worship team has grown together. From this our understanding of God's heart has grown in our church community. From a communications perspective, having developed our Info Desk as a physical central point of information as well as our Digital Hub as a digital representation of this, people have been empowered to know where to seek out information about life at St Luke's and what might be the next step for them in developing their faith. As our social media presence has grown in the last year, we've seen a lot of new people come through the door, not just on Sundays. A stronger communications strategy that is constantly evolving and greater effort and intention in how we navigate social media platforms has contributed to this. As we have entered an ever- increasingly digital era, people have been able to find out about us and come for a visit on Sundays or join us on a fun day or course due to an artiye £al media presence. Social Transformation- Emma Ma oh Over the last 12 months we have seen our social action efforts grow and lots of support and activities offered to the local and wider communities of Blackburn. This has been an exciting and creative time using key times of the year for larger community events like the Euros, football get togethers, Summer Youth Project and the Big Christmas Lunch. It has been an amazing time gettingto know people from diverse background5 coming and participating and then journeying with the St Luke's family in our weekly projects including Community Kitchen, Celebrate Recovery and Known. Social action has worked to build and maintain relationships with key partners and stakeholders who have supported us in growing the use of St Luke's buildings and team. We have great working partnerships with Health Watch, BWD Health and Wellbeing Teams, 180 Projert, Red Rose Recovery, Spark, SISU, NHS Teams, Police & Fire Service and have taken part in delivering the Neighbourhood Network Winter Project to support in reducing pressures on the NHS by building resilient communities. We hope that 2025 sees further growth of the impact that working in partnership can have for individuals and communities.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 Individuals and families have been supported throughout the year with food parcels, practical support and signposting through our social action efforts, SUPPOrting them with longer term change and encouraging social transformation for the community. Many people supported with the Love Christmas effort. All of these things would not have been possible without the fantastic service of volunteers over the year who support the variety of events and activities that are offered. A personal highlight from the year is seeing so many individuals who access our social artion support begin a journey of faith, and a number of them be baptised at St Luke's. ment Year Intern - Lillie Hi ham Leadershi Develo I love being a part of the team at St Luke's, and I have feh so privileged to serve alongside them and grow together. It has been amazing to work with the young people off the estate. I have loved going into St Wilfrid's High School during the week for lunch clubs and doing all the assemblies, as they have helped me grow in confidence in public speaking. I love working here at St Luke's with mid-week youth club and serving on a Sunday spreading God's word. I have also grown connections with the young people, supporting them through finding their faith and their personal growth. During my internship at St Luke's, I have been able to grow deeper in my own faith, with being baptised in December. The opportunities I have been given here at St Luke'5 have had a great impact on my self- awareness, self-esteem and confidence. Helping plan and host events such as girl group has given me a sense of leadership. Connecting and spreading the word of God with the young people, and parents and families from the estate and in the wider community of Blackburn, has been amazingto see and be a part off. Seeing the young people talking aboLrt God, bringing their friends has been so incredible to see. I can't wait to see what the future brings for youth work and St Luke's. Financlal Review Total receipts on unrestricted funds were £76,397 of which £62,338 was giving or other voluntary receipts. Our parish share for 2024 amounted to £33,33512023 £20,507) and this was paid in full by the year end. Parish Share is a voluntary payment expected by the Diocese and provides in the main for the stipend, housing and pension contributions of clergy and training for both ordained and lay people. The net result for unrestricted funds in the year was a deficit of £8,456, reducing unrestricted reserves to £13,660. However, much of St Luke's activity in the year was funded from restricted grant funding, and especially SDF funding through the Diocese of Blackburn. When restricted funds are included, there was a net surplus in 2024 of £15,197. In the years 2022 and 2023 there was significant building work, with operating costs large also funded by the SDF programme, and staff employed directly bythe Diocese. In 2024the main building work had been completed and the PCC had to meet more of its operating costs from its own unrestricted income, and especially donations from the local congregation. This income increased during the course of the year, helping to assure the PCC that similar operating costs in 2025 will be covered. There was also success in fundraising for more external grant fundin& covering increased activity Outside of the SDF prograrnme, such as new social action work. Reserves Policy It is PCC policy to try to maintain a balance on free reserves (net current a55et51 which equates to at least six months unrestricted payments for running expenses, including premises costs but excluding the parish share.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & sr PHILIPS Charity Number 1138954 In 2024 this would be equivalent to £14,991. Unrestricted reserves at the end of the year were slightly below this at £13.660. although much larger reserves of £58,397 restricted to work on building fabric help ensure that any unexpected buildings Costs could still be covered. The PCC is aware of liabilities that will arise in the future and especially when the SDF grant funding programme comes to an end and is working with the Diocese of Blackburn on plans for long term financial sustainability. 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 Bishop5' guidance on safeguarding children and vulnerable adults). Volunteers We wish to thank eweryone 311 those vtho 5ETve on learns within the Parish and especialty lo Dur church waTden Stephen Thomas and our retiring treasurer Gillian Cookson who has looked after our finances so well. Structure* governance, arKI 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.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN sr LUKE, ST MARK & ST PHILIPS Charity Number 1138954 Composition of the PCC Ex officio Incumbent Curate Rev Jason Gardner Rev Alan Gault Elected members to May 2024 Stephen Thoma5 (Church Warden) Gillian Cookson (Treasurer) Mairi English (PCC Secretary} Alan Gregory (Vice Chairl Margaret Houghton (Deanery Synod Representative) Jean Ryan Sarah McKerney Joyce Hope Carol Taylor Elected members from May 2024 Stephen Thomas (Church Warden) Gillian Cookson Jonathan English ITreasurer) Alan Gregory (Vice Chairl Margaret Houghton (Deanery Synod Representative} Jean Ryan Sarah McKerney Joyce Hope Carol Taylor Emma Mayoh Co-opted members Emma Mayoh Ito May 2024) Andrew Foot IPCC Secretary) The elertorate 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. th Approved by the PCC on 28 AprTI 2025 and signed on their behalf by Revd Jason Gardner, PCC Chairman Revdjason Gardner PCC Chairman io
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 Independent Examlners, 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 2024 which are set out on pages 12 to 23 Respectlve responsibilities of the Trustee5 and Independent Examlner As trustee5 of the chariiy, the members of the PCC are sponSible 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(51(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 charityand 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 viev/' 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 othermatters in connection with the examinationtowhich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Rebekah Holt FCA li
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 STATEMENT OF FINANCIAL AcfiviTIES For the year ended 31 December 2024 Unrestritted Restricted Endowment Funds Funds Funds TOTAL 2024 TOTAL 2023 Income from: Donations and legacies 62,338 250,065 312N03 205,603 Charitable artivities 2b 8,121 473 8,594 2,350 Other trading activities 5.938 5,938 217 Investments 27 27 16 Total Income 76,424 250,538 326.962 208.186 Expenditure on: Church artivitie5 Raising funds Total expenditure 85.033 226.885 311.918 334.927 85,033 226,885 311,918 334,927 Net income/(expendlturel (8,609J 23,653 15.044 {126,7411 Gains/llossesl on revaluation of fixed assets Net movement in funds 18,609) 23,653 15.044 1126.7411 Reconciliatlon ol funds Total funds brought forward 22.115 37,284 59.399 186,139 Totsl funds carried forward 13,507 60,937 74A44 59,399 12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHILIPS Charity Number 1138954 BALANCE SHEEr As at 31 December 2024 Total 2024 Total 2023 FIXED ASSETS Investments io CURRENT ASSETS Debtors Cash at bank and in hand Totsl Current Assets li 12,793 64.056 76.849 92,104 92.104 UABILITIES Credltors: amounts falling due within one year Net current assets 12 {2.4051 132.7051 74A44 59.399 Total assets less current liabilities 74,444 59399 Creditors: amounts falling due after more than one year Total net assets 74,444 59.399 The funds of the tharlty Unrestricted income funds Restricted funds Total charity fund5 13.507 60,937 74.444 22,115 37,284 59,399 Approved by the Parochial Church Council on 28 April 2025 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 PHIUPS Charity Number 1138954 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 l. Accounting policies: a. Basis of re aration: 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 10211 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 sterlin& which is the functional currency of the PCC. b. Goin Concern The financial statements have been prepared on the going concern basis. There are no material uncertaintie5 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 SEwn 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 Donotions ond Jegocies Planned givin& collections and general donations are recogni5ed 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 ond donotions 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 liave 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 8ross. 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 2024 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. Ex enditure Roisingfunds Expenditure on raising funds is accounted for on the accruals basis. Raising fund5 include5 the costs of the investment property. Choritable activities Expenditure on charitable activities is accounted for on the accruals basi5. 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. ible fixed assets Consecrated land and buildings and moveable church furnishing Consecrated and beneficed property is excluded from the accounts by s1012)la) 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 improyement, ts written off as expenditure in the SOFA and separately disclosed. Otherfixed ossets 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 transartion 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. 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 2024 at the settlement amount. Prepayments are valued at the amount prepaid, net of any trade discounts due. Cash and cash e uivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short- term 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. Financial instruments The church only has f inancial assets and liabilities of a kind that qualify as basic financial instruments. All lincluding debtor5 and creditors) are initially recognised at transaction value and subsequently measured at their settlement value. m. Offsettin There has been no off5etling of a55ets and liabilities, or income and expenses, unles5 required or permitted by FRS102 SORP or FRSIO2. 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 2024 2. Anatysis of Income Unrestricted Restrirted Endowment Funds Funds Funds TOTAL 2024 TOTAL 2023 a. Donatlons and legacies Planned giving Unplanned giving Donations 27.685 5,947 27,685 5.947 27,4 1,973 3.289 Legacies Tax refunds Grants 6.815 21.891 62,338 615 6,555 271,956 166,386 312.403 205,603 250,065 250,065 b. Actlvltles for generatln£ funds Premises hire 5,938 5,938 8.594 14.532 Other 8.121 14,059 473 2,350 2.350 473 . Grants received Strategic Development Fund Lower Income Community Fund Grant Laing Trust Christmas Outreach Vulnerable women's drop in Lancaster Foundation LYN Love Cities Police and Crime Commissioner-youth Ministry Blackburn CVS 180 Project Revitalisation Trust 190.847 190,847 113,016 3.201 3,370 50.000 3.201 1,190 2.5LKI 1,5 2,690 4.500 15,000 3.OlXS 9,718 25.IXM) iO,CK)O 250,065 9.718 25.000 10,000 271,956 166,386 Garfield Weston- Building 21,891 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 2024 3. Analysls of expendlture on charitable art]vities Unrestricted Restricted Endowment Fund5 Funds Funds TOTAL 2024 TOTAL 2023 . Church activities Parish Share Services 33.335 33335 20,507 31,429 69,764 33,405 150.828 29,129 57.991 220,457 311.918 334.927 Ministry areas Employment costs Running expenses 21.536 48.228 150,828 27,829 226.885 30.162 85,033 b. Church Running expenses Administration Marketing Premises Governance Cost of raising funds Start up 4,464 5,246 4,926 17,657 9,710 7,193 5.830 3,158 41,579 155,615 810 631 23,922 810 62 62 53,852 57,991 220.457 30,162 27,829 c. Pfemlses costs Utilities and water Insurance Premises hire Routine repairs and building upgrades 14,714 2,134 14.714 5.365 7,629 5,115 917 21,320 141,954 41.579 155.615 3.231 6,894 23.922 14,426 17,657 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 £40012023 £330) 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 2024 6. Staff costs Notes 2024 2023 Wages and salaries 136,726 27,435 Employerfs pension contributions 14,102 1,694 150,828 29,129 Number of employees at year end During the year the PCC did not employ anyone who earned £60,IX)O per annum or more12023: none). 7. Transartlons 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 twstees ortheir family members, although not in their position as trustees: 8. Employees During the year end 31 December 2024 Mairi English, Andrew Foot and Emma Mayoh were employed by the PCC in positions as Ministry Assistant (Mairil. Operations Manager (Andrew) and Social Transformation Lead (Emma). In the year ended 31 December 2024 the following payments were made in connection with their employment.. Mairl English Andrew Foot Emma Mayoh Total 2024 Totsl 2023 Wages and salaries 5,320 31.930 26.738 63,988 13.595 Employerfs National Insurance 26 3,151 2,434 5,611 305 Employerf5 pension contribution 3,193 2,461 6,194 1,029 5,886 38,274 31,633 75,793 14,929 19
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHIUPS NOTES TO THE FINANCIAL STATEMENT5 For the year ended 31 December 2024 9. Defined contribution pension scheme The charityoperates 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 £14.10212023'. £1,694). There was £nil outstanding at 31 December 202412023: £Nil). 10. Corporation Taxation The charity is exempt from tax on income and gains falling within sertion 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. 11. Fixed asset Investments All the investments were disposed of during the year. The movements have been as follows: 2024 2023 Market value brought forward Proceeds of disposal Net gains on revaluation Gain on disposal Market value carried forward 12. Debtors and prepayments (receivable within l year) 2024 2023 Debtors Gift Aid recoverable Prepayments 12,793 23,509 12,793 23,509 13. Creditors and accruals (payable within l year) 2024 2023 Trade creditors Accruals Other creditors 364 3,225 2,042 29,480 32,705 Deferred income comprises grants received that relate to expenditure in future periods. 20
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BLACKBURN ST LUKE, ST MARK & ST PHIUPS NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 14. Capitsl commitments As at 31 December 2024. the charity had no capital commitments12023-£nil). 15. Analysls of charitable funds Balance atl January 20Z4 Transfe Balance at 31 betwee December n funds 2024 Gain on Investm ents Expenditur Income Unrestrlrted Funds Total Unre5trirted Funds 22.115 76,425 {85.034} 13.507 Restrirted Funds Strategic Development Fund (1.0131 190.847 1190.847) 11,0131 Love Christmas 13) Love your Neighbour 20 120) Youth Ministry 457 12.8031 654 Fabric Fund5 37,823 35,C(iO (14,4261 58,397 Social Tn7nsformotion 21,691 (18.7921 2,899 Total Restrlrted Funds 37.284 250.538 1226.885) 60,937 Total funds 59,399 326.963 1311.919) 74,444 None of the funds are shown as Endowments as any Endowments were released during the year ended 31 December 2024 and are included above as restricted funds where appropriate. Restricted funds represent income resour5 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 a 5 year fvnding programme for St Luke's ending in late 2026 that comes through the Diocese of Blackburn. Payments are received quarterly, and the funding is used predominantly for staff and ministry costs. This includes historic legacy funds to be used for youth work, and £3,000 received in 2024 from the Police and Crime Commissioner used for a summer youth project. Youth Ministy 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 2024 These funds which can be used for investment in church buildings includes Bassett Legacy carried forward from previous years, plus grant funding received from the Garfield Weston Foundation, and a grant from the Revitalisation Trust which was originallyEiven as a loan but then converted to a grant. Fabric Funds This includes several different grants received to help fund social action work in our local community, including from local partners and through the Love Your Neighbour programme. Social Transformation 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 2024 16. Analysis of net assets between funds Unrestricted Restricted Endowment Total Cash at bank and in hand Debtors and prepayments Creditors and accruals Net assets (72.1391 1.225 84,421 13.507 136,195 11,568 186.827) 60.937 64,056 12,793 12A06) 74,444 17. Statement of Flnancial Activities for the year ended 31 December 2023 Unrestricted Restricted Endowment Funds Funds Funds TOTAL 2023 Income from: Donations and legacies Charitable activities Other trading activities Investments 42.567 2,350 217 163,036 205,603 2,350 217 16 16 Total income 45,150 163,036 208,186 Expendtture on: Church activities Raising funds Total expenditure 57,844 277.083 334.9Z7 57.844 277,083 334.927 Net incomel(expenditure} (12.6941 {114.047) {126,741} Gainslllossesl on revaluation of fixed assets Net movement in funds 112,694) 1114.047) 1126.741} Reconclllatlon of funds Total funds brought Forward 34.808 151,331 186.139 Total funds carried forward 22.115 37,284 59.399 23