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2025-12-31-accounts

Registered Charity Number 1138954

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

2025 Report and Accounts

Registered Charity Number 1138954

Charity Number 1138954

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

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 ........................................................................................................................... 21
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 2024 ........................................... 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

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:

  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, 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:

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Charity Number 1138954

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

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

Achievements and performance

Vicar’s Report – Reverend Jason Gardner

Another amazing year in the life of St Luke’s! It’s been nearly five years since myself and Rachel moved to Blackburn and it’s incredible to look back and take in all that God has done in that time!

We’ve seen so many people come to faith and grow in faith, we’re increasing our impact across our parish in terms of social transformation and we’ve developed plans for the future we see God calling us to.

And our team has changed! Last Summer we said a fond, if sad, farewell to the lovely Gault family as they moved to Stoke to plant at All Saints Hanley. Our worship lead Ethan and his new wife, Phoebe, joined them shortly after. We’re still in strong contact with them all and want to support them any way we can. Before Christmas a team from SLB went down to help hand out 500 packs of kindness in their parish!

However hot on the heels of the Gaults last summer was the Lisle family! John is our new planting curate and arrived with his wonderful wife, Tiria, and their fantastic little boy Reuben. They’ve all got stuck into life at St Luke’s and they’ve helped grow our Collective hub for 18-30 year olds as well as taking a lead on worship and helping form our new Hubs!

September ’25 saw us appoint Sarah Hands to the role of Children and Families Lead. Sarah has done such strong work in growing our connections with families and schools and is doing outstanding, and demanding work as our Parish Safeguarding Officer.

And the rest of the team, as you’ll find out, have been pressing ahead and taking care of business! Andy Foot, as our Operations Lead, has helped shape plans for a sustainable future for St Luke’s and has brought in more and more people and organisations who want to use the site. Lillie Higham has dedicated herself to providing brilliant admin support as well as continuing doing sterling youthwork too. Grace Hands has grown our youthwork, taking 20 away on a brilliant adventure weekend in Wales last autumn and has provided deeply needed support for our youth.

Emma Mayoh has built on our strong relationships with the Council and service providers and has really helped grow our reputation as a trusted partner in terms of seeing lives turned around for the better in our area.

Rachel Gardner has continued to provide a valued voice for consulting on all things youth for the Diocese, overseeing a new and brilliant video confirmation course featuring all our Bishops! And we’re thankful for her sensitive and powerful worship leading and volunteering for Known and our youth work.

And as if all that wasn’t enough our treasurer, Jonathan English, has created strong partnerships with churches across East Lancs to help re-establish a CAP Debt Centre in Blackburn at St Luke’s. Amanda Wingfield is our wonderful centre manager and is doing brilliant work in helping people get free from financial difficulties.

And we’ve seen God move time and time again in people’s lives, including introducing people to Jesus through Alpha, and deepening faith through our Freedom in Christ course. We’re so thankful to a team of growing

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

Charity Number 1138954

volunteers who are taking the lead when it comes to our prayer life, our community and faith life through our new Hubs small groups and showing God’s compassion and kindness to those who need it most.

Thanks be to God for his strong and beautiful faith family at St Luke’s. In many ways it feels like we’re just beginning, so watch this space and pray that Jesus will do ‘immeasurably more than all we can ask or imagine’ in order to grow his Kingdom through us. Amen!

Church Warden’s Report – Stephen Thomas

The past 12 months have again been a time of blessing in the church both individually for myself and collectively for the church family as a whole. The church has continued to represent Christ, and has sought to adapt our service to better meet the needs within the community, but throughout all Jesus has been honoured and upheld.

The team has changed again over the past 12 months, with the addition of John and his family, and Sarah Hands, but the continuation of the witness and purpose of the church has been a real testimony. We also now have Amanda Wingfield running the CAP centre within the church. I have been privileged to support her in this great work to bring people out of the depths of debt into financial freedom and seeking to witness to Jesus through the process to see them liberated in Him.

We have seen not only growth in numbers within the church, but also the growth in maturity of the church is a constant, and as such we have seen the provision of Hubs to provide the opportunity for the family to grow in the knowledge and faith of Jesus. The numbers taking the opportunity to avail themselves of these Hubs is quite low at the moment, but we know that Jesus is and will continue to use these to further the strength of the church family in faith.

Again, we were truly blessed over the Easter period with the Maundy Thursday seder meal shared as a family. The Good Friday walk of Witness, the hour around the cross being a time of real worship and remembrance. The wonder of the Easter service and Christ’s resurrection power was gloriously displayed throughout the Sunday morning service with the 6 baptisms and the testimony of the saving, transforming, 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, team, and church over the next 12 months as we lift Him up through the life of the His 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

– Operations Andy Foot

We have had a very busy year at St Luke’s as we’ve continued to see growth in activities. We have developed even more connections with local agencies and drawn more people in to enjoy meeting at church on Sundays and all of the other groups across the week. This is only possible because of the enthusiasm and commitment of staff and volunteers.

It has been great this year to see the opening of a re-established Christians Against Poverty Debt Centre for Blackburn and Darwen at St Luke’s, and further support to strengthen and expand our social transformation work. All of this work is at the heart of who we are as a church that welcomes everyone in our community.

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

Charity Number 1138954

It has also been encouraging that St Luke’s can not only serve local adults and young people but can host events where people from churches across Lancashire can come together for training, fellowship, and worship.

We have continued to work closely with the Diocese of Blackburn as we move towards the end of our SDF funding programme, recognising what has been achieved through the investment in St Luke’s and ensuring that we are in a good place to continue to contribute to God’s work over the long term. To this end, we have agreed a 5-year financial plan that uses the remaining SDF funding to increase our reserves in readiness for the future. While giving from within the church continues to increase, we are also working hard to find further financial support from other funders.

Planting Curate – Reverend John Lisle

I’ve absolutely loved my first year as part of the St Luke’s family. Thank you for having us! It was really good to go to the Focus festival early doors and meet everyone from the start.

I tend to think it takes about 6 months in any new place to feel properly at home, and my first few months were spent adjusting to a new church family, new locale and new workplace. I particularly enjoyed supporting the tech and worship ministry early doors. We’ve changed to a new projection software which seems to be much more user friendly, and the worship and tech teams have continued to grow. More recently it’s been great to hand the baton on to Noah as I take on a bit more general oversight with Jason and Rachel. I’ve really enjoyed taking a step up in ministry, holding more responsibility, decision making, and line management of staff. It’s been fun to see the inner workings of church life, from recruiting employees to discussing heating systems!

Baptising people has been one of the greatest privileges of my ministry to date, and undertaking occasional offices has also deepened my understanding of the importance and weight of my calling. Jason has been a great instructor to learn under, and I continue to learn much from him.

Of course, at St Luke’s we’re passionate about bringing people to Jesus, and it’s been great to be involved in Alpha, the Making Disciples course, Community Kitchen, SLB Collective, SLB Youth, Street teams etc. Late last year we launched SLB Hubs (our midweek small group programme) which I led on and now continue to oversee. Some of these Hubs are going well, others are a bit more up and down, but it’s been great to try something new and see how it can fit into the wider life of St Luke’s.

Conversations are moving at pace about a potential plant out of St Luke’s too. More to come soon!

– Youth Ministry Led by Grace Hands

This past year has been one of real growth, deepening faith, and exciting new opportunities for our young people, both within the church and our community. As Youth and Student Lead, it continues to be a huge privilege to journey alongside them, watching their confidence grow, seeing them ask big questions, and, most significantly, witnessing lives being transformed as they come to know Jesus.

Our lunch club spaces have continued to develop in a really encouraging way. Not only have we seen consistent engagement, but we have also seen new young people come to faith, making the decision to follow Jesus and

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

Charity Number 1138954

beginning their own journey with Him. It has been amazing to see them grow in confidence, deepen their faith, and even invite their friends along to be part of what’s happening.

Sunday mornings have continued to grow in both numbers and in depth. This space remains to be a key place for building friendships, having fun, and exploring faith together. It’s been brilliant to see young people increasingly confident in prayer, encouraging one another, and taking ownership of their faith.

Alongside this, our Tuesday “going deeper” Bible study has become a strong and consistent space. Each week, a committed group of young people gathers to dig into Scripture, wrestle with some of the bigger and more challenging questions and develop deep roots in their faith. It has been incredibly encouraging to see their hunger to learn and grow.

“Footie Thursday” has continued to expand this year, helping us connect with even more young people from the local community. It has been especially encouraging to see the way many of the lads are engaging - not just with the football, but also with the half-time talks and conversations around faith. This space continues to be a valuable bridge into deeper relationships and discipleship.

Another highlight this year has been our youth-led services. These have been a fantastic opportunity for young people to step up, serve, and grow in confidence as they lead different parts of church life. It’s been inspiring to see them use their gifts and take ownership of their faith in such a visible way. Alongside all of this, the year has been filled with plenty of fun, energy, and memorable moments. From events to everyday gatherings, there has been a real sense of joy and community, t’s been a year full of life, laughter, and shared experiences.

As I reflect on the year, I am incredibly grateful, for the young people, for the team, and for our dedicated volunteers who make all this possible. I’m excited for what lies ahead and full of expectation for all that God will continue to do in the lives of these young people, the church and wider community.

– Children and Families Ministry Led by Sarah Hands

It has been a real joy and privilege to join the family at SLB as we serve our parish and wider community. I am so grateful to be part of this ‘Family on a Mission.’ The past few months have been both busy and rewarding, as I have spent time getting to know our church families and continuing to build and strengthen relationships with our local schools.

I am incredibly thankful for our volunteers who serve so faithfully each week in SLB Kids and SLB Minis. Their generosity, kindness, and support have meant so much to me as I have settled into the role of Children and Families Lead.

We have continued to enjoy regular opportunities to join two of our local schools for collective worship: St Luke’s and St Philip’s, and St Barnabas and St Paul’s. In addition, we were delighted to present our Christmas Roadshow at those two schools, as well as at St Aidan’s, St Francis, and Griffin Park. Over the course of the week, we were able to share the good news of Jesus’ birth with approximately 1,000 children.

One of the most encouraging developments in our schools work has been the growing relationship with Griffin Park. The new headteacher, Mr Chapman, along with Mrs Otter, the RE Lead, have been extremely welcoming and supportive. I have had the opportunity to teach a Year 3 RE lesson, and we were recently invited to lead an Easter assembly. The school is currently seeking a governor, and the headteacher has asked whether we might

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

Charity Number 1138954

be able to support in finding someone for this role. This presents a significant opportunity to deepen our connection with a non-church school, particularly one attended by several of our children.

Our family fun days continue to go from strength to strength, providing a wonderful opportunity to serve and bless our community. The Easter Fun Day was especially well attended, thanks in large part to the enthusiasm and willingness of our congregation to distribute leaflets.

Messy Church continues to run monthly at St Luke’s School, supported by a fantastic team of volunteers. We typically welcome around 25 children to each session, and I am especially grateful to Joyce and Lillie for their ongoing support.

Susan English continues to do a fantastic job leading our parent and toddler group, Stay and Play. It is a joy to see friendships forming among both parents and children, and to watch the children grow in confidence and develop new skills.

Looking ahead, there is much to be excited about as we approach the summer months. We are planning to host a SATs celebration for Year 6 pupils in our local schools, as well as a three-day Holiday Club in August. We pray that this will be a fun and engaging opportunity for children to learn more about Jesus’ love for them.

Please do continue to pray for the work we are doing with children and families.

Social Transformation – Emma Mayoh

Over the past year, our social action work has grown in a really encouraging way, allowing us to support more people across Blackburn and beyond. It has been a joy to connect with individuals from many different backgrounds, seeing them take part in activities and become part of the St Luke’s community through projects like Community Kitchen, Celebrate Recovery, and Known.

We’ve continued building strong partnerships with a range of local organisations, helping us make better use of our space and resources while reaching more people in need. Together, we’ve supported community wellbeing, including contributing to projects that help reduce pressure on the NHS by strengthening local support networks.

This year, we’ve connected with over 3,000 people through our activities, sessions, and social media. Our regular programmes have continued to grow, and we’re now able to offer even more support through groups like Sparkling Families, Thrive, and the SEND Carers Circle, with plans to introduce new activities such as an Over-55s Coffee Afternoon.

We’ve also been able to support individuals and families in practical ways, including providing food parcels and ongoing guidance, helping people move towards positive, long-term change. Special initiatives like Love Christmas have been a great opportunity to extend care and generosity to those who need it most.

Our volunteers have been at the heart of everything we do, giving their time and skills so generously. It’s been great to see our outreach work expand, especially through the Known Project, and we’re excited to have secured funding for a new Outreach and Engagement Worker to help us grow even further.

One of the most meaningful highlights this year has been seeing people begin a journey of faith, watching those come to church broken for the first time and be supported and encouraged to return week on week and being lifted spiritually, emotionally, and physically. It’s been a powerful reminder of the lasting impact that community, care, and connection can have.

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

Charity Number 1138954

– Leadership Development Year Intern Lillie Higham

Over the past year, I have taken part in a Leadership Development Year (LDY), focused on ministry. During this time, I have developed valuable administrative skills that support how the church operates day to day. A key part of my role has been helping to ensure the safety of everyone in our community through DBS checks and safeguarding training, which is critical to our mission as a church.

I have also had the privilege of supporting Grace, our Youth and Student Lead, in running midweek youth activities. It has been rewarding to see young people grow in confidence, as well as in their faith.

One of the highlights of my week is serving at the Community Kitchen, where I can spend time with members of the local community and support those who may be vulnerable. Being part of this outreach is both meaningful and humbling. I feel incredibly grateful to be part of the mission at St Luke’s, sharing the word of God and serving others. I am excited to see what the future holds for St Luke’s and to continue being part of its journey.

Financial Review

Total receipts on unrestricted funds were £86,068 of which £68,567 was giving or other voluntary receipts.

Our parish share for 2025 amounted to £40,893 (2024 £33,335) 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 training for both ordained and lay people.

The net result for the year in Unrestricted funds was a small surplus of £3,398 (2024 deficit of £8,609).

There was also a surplus in Restricted funds of £28,692 (2024 surplus £23,653).

Reserves Policy

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 to running expenses. This is equivalent to £10,906 and the unrestricted reserves at 31/12/25 exceed this target. But the PCC is aware of liabilities that will arise in the future and is planning to increase free reserves in 2026 to prepare for the end of the Strategic Development Fund grant funding programme at the end of 2026. 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 Steve Thomas and our treasurer Jonathan English.

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 (until July 2025) Rev Alan Gault Curate (from July 2025) Rev John Lisle Elected members Continuing members Stephen Thomas (Church Warden) Gillian Cookson Jonathan English (Treasurer) Alan Gregory (Vice Chair) Joyce Hope Margaret Houghton (Deanery Synod Representative) Sarah McKerney Jean Ryan From 11[th] May 2025 Jil Chitsa Will Keeling Until 11[th] May 2025 Carol Taylor Until 7[th] July 2025 Emma Mayoh Co-opted members Andrew Foot (Parish Secretary)

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 27[th] April 2026 and signed on their behalf by Rev 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 2025 which are set out below.

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:

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:

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:

Rebekah Holt FCA

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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 2025

Notes
Income from:
Donations and legacies
2a
Charitable activities
2b
Other income
Investments
Total income
Expenditure on:
Church activities
3a
Raising funds
Total expenditure
Net income/(expenditure)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Funds
£
TOTAL
2025
£
TOTAL
2024
£
68,567
246,770
-
315,337
312,403
8,308
600
-
8,908
8,594
9,193
-
-
9,193
5,938
24
-
-
24
27
86,092
247,370
-
333,462
326,962
82,694
218,678
-
301,372
311,918
-
-
-
-
82,694
218,678
-
301,372
311,918
3,398
28,692
32,090
15,044
-
-
-
-
3,398
28,692
-
32,090
15,044
13,507
60,937
-
74,444
59,399
16,905
89,629
-
106,534
74,444

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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 2025

Notes
FIXED ASSETS
Investments
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
Total Current Assets
LIABILITIES
Creditors:amounts falling due within one year
12
Net current assets		 £ Total
2025
£
-
106,534
106,534		 £ Total
2024
£
21,689
87,041		 12,793
64,056		 -
74,444
108,730 76,849
(2,196) (2,405)
Total assets less current liabilities
Creditors:amounts falling due after more than one year
Total net assets
The funds of the charity
Unrestricted income funds
Restricted funds
Total charity funds		 74,444
106,534
16,905
89,629
106,534		 74,444
13,507
60,937
74,444

Approved by the Parochial Church Council on 27[th] April 2026 and signed on its behalf by:

The Revd Jason Gardner (PCC chairman)

The notes below form an integral part of these accounts.

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Charity Number 1138954

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 2025

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.

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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 2025

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.

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 churchwarden 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.

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

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 2025

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

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 2025

2. Analysis of income

Notes
a. Donations and legacies
Planned giving
Unplanned giving
Donations
Legacies
Tax refunds
Grants
b. Activities for generating funds
Premises hire
Occasional services income
Fundraising income
c. Grants received
Strategic Development Fund
Lower Income Community Fund Grant
Blackburn with Darwen – Public Health
Groundwork – Tesco
Christmas Outreach
Vulnerable Women’s drop in
LYN Love Cities
Police and Crime Commissioner - Youth
Cinnamon Network
Garfield Weston - Building
Beatrice Alice Immanuel
Lancaster Foundation
Spring North – UEC Project
Blackburn CVS
180 Project
Revitalisation Trust
Hobson Charity		 Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Funds
£
TOTAL
2025
£
TOTAL
2024
£
35,352
330
35,682
27,685
9,065
9,606
18,671
5,947
-
-
-
-
-
-
-
-
8,965
62
9,027
6,815
15,185
236,772
-
251,957
271,956
68,567
246,770
315,337
312,403
7,240
-
7,240
5,938
1,953
-
1,953
-
8,308
600
8,908
8,594
17,501
600

18,101
14,532
-
169,849
169,849
190,847
2,371
-
2,371
3,201
-
10,599
10,599
-
-
500
500
-
-
-
-
2,690
-
-
-
4,500
-
-
-
15,000
-
-
-
3,000
-
2,000
2,000
-
-
-
-
10,000
-,
1,000
1,000
-
8,645
8,435
17,080
6,000
-
20,000
20,000
-
-
1,500
1,500
2,000
-
7,289
7,289
9,718
4,169
10,248
14,417
25,000
-
5,352
5,352
-
15,185
236,772

251,957
271,956

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 2025

3. Analysis of expenditure on charitable activities

Notes
a. Church activities
Parish Share / Other payments to Diocese
Services
Ministry areas
Employment costs
Running expenses
b. Church Running expenses
Administration
Marketing
Premises
Governance
Cost of raising funds
Start up
c. Premises costs
Utilities and water
Insurance
Premises hire
Buildings maintenance and management
Buildings development		 Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Funds
£
TOTAL
2025
£
TOTAL
2024
£
40,893
-
-
40,893
33,335
-
-
-
-
-
19,989
40,590
-
60,579
69,764
-
135,010
-
135,010
150,828
21,812
43,078
-
64,890
57,991
82,694
218,678
301,372
311,918
7,290
5,733
-
13,023
9,710
-
4,521
-
4,521
5,830
14,122
32,824
-
46,946
41,579
400
-
-
400
810
-
-
-
-
-
-
-
-
62
21,812
43,078
64,890
57,991
9,648
5,619
-
15,267
14,714
856
4,462
-
5,318
5,365
-
-
-
-
180
3,618
6,328
-
9,946
8,646
-
16,415
-
16,415
12,674
14,122
32,824
-
46,946
41,579

4. Governance costs

These include cost relating to independent examination of the accounts.

5. Independent Examination

The Independent Examiner was paid £400 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 2025

6. Staff costs

Notes
Wages and salaries
Employer’s pension contributions
Number of employees at year end		 2025
2024
£
£
116,987
136,726
11,699
14,102
128,686
150,828
5
6

During the year the PCC did not employ anyone who earned £60,000 per annum or more (2024: 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 ending 31 December 2025 Andrew Foot and Emma Mayoh were employed by the PCC in positions as Operations Manager (Andrew) and Social Transformation Lead (Emma). Andrew was a PCC member for the whole year, and Emma was a PCC member for the first part of the year, ending her membership of the PCC on 7[th] July 2025. In the year ended 31 December 2025, the following payments were made in connection with their employment while they were members of the PCC:

Wages and salaries
Employer’s National
Insurance
Employer’s pension
contribution		 Andrew Foot
Emma
Mayoh
Total 2025
Total 2024
£
£
£
£
33,449
13,858
47,307
63,988
798
619
1,417
5,611
3,345
1,386
4,731
6,194
37,592
15,863
53,455
75,793

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 2025

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 £11,699 (2024: £14,102). There was £nil outstanding at 31 December 2025 (2024: £Nil).

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.

Fixed asset investments

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

Market value brought forward
Proceeds of disposal
Net gains on revaluation
Gain on disposal
Market value carried forward		 2025
£
2024
£
-
-
-
-
-
-
-
-
-
-

Debtors and prepayments (receivable within 1 year)

Debtors
Gift Aid recoverable
Prepayments		 2025
2024
£
£
21,689
12,793
-
-
-
-
21,689
12,793

9. Creditors and accruals (payable within 1 year)

Trade creditors
Accruals		 2025
2024
£
£
764
363
-
-

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 2025

Other creditors 1,432
2,042
2,196
2,405

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

10. Capital commitments

As at 31 December 2025, the charity had no capital commitments (2024 -£nil).

11. Analysis of charitable funds

Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Strategic Development Fund
CAP
Youth Ministry
Fabric - Buildings
Social Transformation
Total Restricted Funds
Total funds		 Balance
at 1
January
2025
Income
Expenditur
e
Gain on
investm
ents
Transfe
rs
betwee
n funds
Balance at
31
December
2025
13,507
86,092
(82,695)
16,905
(1,013)
169,849
(162,177)
-
-
6,659
-
10,399
(2,602)
-
-
7,797
654
2,525
(1,542)
1,637
58,397
5,352
(12,047)
-
51,702
2,899
59,245
(40,310)
-
-
21,834
60,937
247,370
(218,678)
-
-
89,629
74,444
333,462
(301,373)
-
-
106,534

None of the funds are shown as Endowments as any Endowments were released during the year ended 31 December 2025 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:

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 2025

Strategic Development Fund This fund contains the SDF income received or receivable from the Church
Commissioners through the Diocese of Blackburn. This is predominantly used
for staff, ministry, and administration costs, although also made a small
contribution to premises running costs in 2025.
Christians Against Poverty This fund is used for a new CAP Debt Centre for Blackburn and Darwen
(CAP) established by the PCC at the end of 2025, in partnership with other local
churches. These funds are derived from legacy funds from a previous CAP
centre in the area, and new fundraising, grants, and donations. Cinnamon
Network and Beatrice Alice Immanuel contributed to this fund.
Youth Ministry This fund is used for Youth residentials and special activities, arising from a
small historic fund which has been supplemented by support from the
Lancaster Foundation in 2024 and 2025.
Fabric - Buildings This fund is to support the maintenance and development of our buildings –
church, church hall, and grounds. The fund includes some historic legacies still
left after significant building works in 2021-2023, a grant from the
Revitalisation Trust, and grant funding in 2025 from Hobson Charity.
Social Transformation This fund is for our Social Transformation work, including providing food and
support to vulnerable people within the parish. Grants received in 2025
included funding through the 180 Project and Spring North to provide support
to reduce hospital admissions, Love Cities and Love Christmas funding from
the Revitalisation Trust for food provision, funding from BwD Council Public
Health team to provide facilities and support for the homeless, funding from
the Lancaster Foundation, and a small grant from Tesco’s community
programme for school holidays food provision.

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 2025

12. Analysis of net assets between funds

Cash at bank and in hand
Debtors and prepayments
Creditors and accruals
Net assets		 Unrestricted
Restricted
Endowment
Total
£
£
£
£
-
87,041
1,965
19,724
-
21,689
83,052
(85,236)
-
(2,196)
16,905
89,629
-
106,534

13. Statement of Financial Activities for the year ended 31 December 2024

Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Church activities
Raising funds
Total expenditure
Net income/(expenditure)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
Restricted
Funds
£
Endowment
Funds
£
TOTAL
2024
£
62,338
250,065
-
312,403
8,121
473
-
8,594
5,938
-
-
5,938
27
-
-
27
76,424
250,538
-
326,962
85,033
226,885
-
311,918
-
-
-
-
85,033
226,885
-
311,918
(8,609)
23,653
-
15,044
-
-
-
-
(8,609)
23,653
-
15,044
22,115
37,284
-
59,399
13,507
60,937
-
74,444

23