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 Out￿aCh 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- Reve￿rnd 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 inC￿a$[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 SE￿wn 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
6￿15
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 resour￿5 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