Parochial Church Council of the Ecclesiastical Parish of
Nelson, Little Marsden
2022 Report and Accounts
Registered Charity Number 1190972

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsncAL PARISH OF NESLON, urtLE MAR5DEN
Contents
Trustees Annual Report for the Parochial Church Council of Nelson Lrttle Marsden .................................................
Independent Examinerg Report.......................
RECEIPTSAND PAYMENTSACCOUNT................................................................................................. ........................
STATEMENT OF ASSETS AND LIABILITIES.......................................... .
NOTESTO THE FINANCIALSTATEMENTS.............................................................
Accounting Policies........................................ .
Movement in designated and restricted funds during the year......................
Further Analysis of Receipts...............................................................................................................
Further Analysisof Payments................................................................................-....-.................................. 12
-11

THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASncAL PARISH OF NESLON, LtrrLE MARSDEN
Trustees Annual Report for the Parochial Church Council of Nelson Little Marsden
Aims and Purposes
Nelson Little Marsden Parochial Church Council IPCCI is responsible for cooperating with the Incumbent, the Revd
Guy Jamieson, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic,
social and ecumenical. The PCC is also responsible for the maintenance and insurance of 5t Paul's Church and Little
Mar5den Parish Centre and for the insurance of St Marfs Worship Centre.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship in our church and worship centre and to
become part of the Little Marsden parish community- The PCC maintains an overview of worship throughout the
parish and make5 suggestions on how our services can involve the many groups living in our parish. Our servi￿5
and worship put faith into practice through growing opportunities for service to the local population.
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 keeping with the
Diocesan initiative, Wision 2026. our objectrves can be summarised as the growth of the Church and Parish Centre
in the seNice of the kjcal community as V￿11 as those who share our life from further afield.
Wicarf5 Report
I"m proud to say that as of last year I have broken the record forthe longest-suNNing Incumbent since the
retirement of Canon John Lee. Thank you for putting up wtth me111 but what a different world and parish we are
living in today. l imagine he would have been sad to hear me say that the past year ha5 been anothervery difficult
one due to the complextty and scale of bvildings-related issues; draining governance & administration; flnancial
headaches: changes to the national way of resourcing the C of E. shrinking numbers and a scartity of
volunteers...But, the year has confirnied that the reasons forthe above are quite easily identifiable- & the
challenges they present to congregations and parishes are not insumiountable.
Most priests knew that the pandemic would expose the health of the Church of England's Ilfe, and the death of
Her Majesty Queen Elizabeth 11 again exposed the absence of cultural association between the C of E and the
Monarch in times of national change and grief. Something of the above is seen in the decline of baptisms and
confirmations. and Christian weddings have almost gone (none last year or booked for this). Our funerals ministry
is regular but not large lapprox. l a monthl as more people choose secular alternattves.
The summer mission was very badly supported but again tt helped to make clear other. underlying issues. For
their support of the Mission, I must at this point mention the visiting priests- Frs Roger Parker. Aiden Edwards and
David Craven. and Adam O"Neil. Also, at other times of the year. Frs rim Kaye, Richard Oakley, Paul Benfield, and
Bishop Philip North.
Despite the decline in ministry amongst youngsters and their families, and very small numbers involved in the
supplementary times of prayer. worship and study, we have, nevertheless, been able to maintain the essentials.
We have still managed to ensure regular"children s extras" Ishrove Tuesday, St Nicholas etcl and the decline o*
the Trinity Club will lead to the beginning of a new chapter in youngster 5 work in God's time.
It was a joyto be able to join a public pilgrimage from here to Walsingham again, and to be part of the wider
Diocesan pilgrimage attivities. The Shrine of Our Lady of Walsingham has always been a deeply significant place in
my own life and the tradition continues to help me discern the way ahead in the ministry of priest which has been
entrusted to me.
It has been a cause of thanksgivit)g to have been able to spend time over the past year composing music for St
Paul's. I"m immensely thankful to Vanessa Collier our organist for giving so much of her time to arranging

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, LIME MARSDEN
harmonies and helping to teach the music to the congregation. The invitation to come and learn how to read
music hasn't been taken up yet but we are going to continue wtth this as a unique feature of the parish s lrfe.
Amongst the other causes of thanksgiwng is the work of the Mothers. Union, led by the extraordinary dedication
of Maureen Walley. This helps to nurture fatth and encourage public seNice in the interests of family life. We
often say the words, °now, more than everf, but with regards to the p￿Ssure5 and threats to family life we are
most certainly in an era which needs renewed dedication to the strengthening of the family. From within parts of
the C of E and in wider English lrfe, there are moves to deconstwtt the family and especially marriage. We will
need to be wise, resilient, and pa5toralty alert.
On the subject of the famity. I can't overstate the thanks owed to Rachel for her support throughout another year.
The sacrificial love given by the spouses of priests is what makes a substantial percentage o*the Church"s ministry
possible. Please remember Rachel and all those married to priests in your prayers.
Fr Guy Jamieson (Priest & Vicar of Nelson Little Marsdenl
Financial Review
The parish continues to face signwficant financial challenges. This has been caused by a significant increase in the
Parish Share requested by the Diocese and the fart that attendance has not returned to pre-pandemic levels.
However, whilst income has fallen, we have also been fortunate in that those people who use one of the orkline
giving schemes or make donations directly to our bank account have continued to do so. Again, I would like to thank
everyone who makes donations towards the running of our parish and for their continued support.
We continue to pay £2.000 per month towards our Parish share. which left a deficit at the year end. However,
following a meeting wfch Directors of the Diocesan Board of Finance in relation to Parish Share we were advised
that we could use the Church Repairs Funds to meet the utilitycosts of the church as this was regarded as preventive
maintenance. AlthoLEh use of these funds has helped. we are still struggling financially.
Once again. I would like to thank everyone for their continued support for our parish.
In summary, total receipts on unrestricted funds were £118,861 12021 £68.0681 but thls included legacles of
£46,172 and proceeds of sale of investments of £20.086. Without these, the receipts would have been £52,603,
considerably lower than the 2021 total of £68,068. Included within the receipts were Lsniestricted voluntary
donations of £34,95712021 £38,760) including a tax refund of £6.67812021 £6,288).
Our parish share for 2022 amounted was £55.551 but a5 8 lower income community we were eligible for a grant of
£21,893 which reduced the request to £33.659. However, we were only able to pay £25.000 by the yearend. Parish
Share is a voluntary payment to the Diocese and provides in the main for the stipend, housing and pension
contributions of clergy and a150 training for both ordained and lay people.
The net result for the year was a surplus Igeneral fijnd irbcome higher than expenditure) of £7,83412021 shortfall
of £7,834). Without the legacies and sale of shares there would have been a shortfall in 2022 of £712.
Reserves Policy
It 15 PCC policy to maintain stjfficient funds in its current account to meet its regular commitments with the aim of
maintaining around £5,(K)O in the current account. However, due to the reduction in income and the significant
increase in the Parish Share requested by the Diocese. this has not been possible.
The policy in relation to Parish Share is to pay £2.(K)O each month. with the intention of making up the shortfall on
a quarterly basis. Following Diocesan advice, we will continue to use the Robinson Legacy to make up shortfall in
Parish Share.
There is a cash balance of £56.33112021 £49.3631 and investments valued at £225.14712021 £254,845) in the
church repair funds, the income from which is restricted to maintaining and repairing the church.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASncAL PARISH OF NESLON, LrrrLE MARSDEN
All of our funds are invested in eitherthe CCLAChurch of England Deposit Fund orthe Church of England Investment
Fund with income from the latter being credited to a ￿lated Deposit Fund Account.
Volunteers
We wish to thank everyone who volunteers to make ourchurch welcoming and accessible to all. In particular, thanks
go to our wardens Barbara Mason and Jeniene MaEuire and Deputy Walden Jim Brown, who work tirelessly on our
behalf, the PCC Secretary Margaret Taylor, and Treasurer Elaine Hargreaves.
We also wish to thank those volunteers who have continued to run the Trintty Club in extremely difficult
circumstances as well as the Flower Guild who always ensure that the church is k)oking at its best.
Structurei governance, and management
The PCC is a corporate body established by the (hurch 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.
Composition of Nelson Lsttle Marsden PCC:
Ex officlo
IncumbeTrt
Temi of Offi￿ expires at APCM in:
Revd GuyJamieson
Church Wardens
Barbara Mason
Jeniene Maguire
2023
2023
Deanery Synod
Barbara Graham
Margaret Taylor
Elected rnember5
James Brown
Lindsey Felters
Rodney Marsden
Patricia Oates
James Lomax
David Richardson
Maureen Walley
Stephanie Wilkinson
2023
2023
2023
2024
2025
2025
2025
2025
GxTrpted members
Elaine 4arEreaves
2023
The electorate comprises those members of the congregation who are on the electoral roll and the ex officio
officers.
As part of our involvement in the life of the Diocese as a whole, we are committed to deanery activities in Pendle
Deanery and have representation on both the Deanery and Diocesan Synods.
Approved by the PCC on
..2023 and signed on their behalf by the Reverend Guy Jamison as PCC
Chairman.
Revd Gjamieson PCCChairman

THE PAROCHIAL CHURCH COUNaL OFTHE ECCLESIASTICAL PARISH OF NESLON, UME MARSDEN
Independent Examiners. Report
Independent Examiner's Reporttothe membersltrustees of the Parochial Church Council; of st Paul, Little Marsden.
I report on the accounts for the year ended 31st December 2022 which are set out on pages 7 to 12.
Respectlve responsibilitles 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 audtt is not required forthis year under sertion 144121 of the Charities Act 2011 Ithe 2011 Attl and
that an independent examination is needed.
is my responsibiltty to:
examine the accounts under seciion 145 of the 2011 Act-
follow the procedures laid down in the General Directions given by the Charity Commissioners
section 14515llbl of the 2011 Act; and
state whether particular matters have come to my attention.
Basis of Independent Examinerfs Statement
My examination was carried out in accordance with the General Directions given by the Charlty Commission.
An examination includes a review of the accounting records kept by the charf(y 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 ￿11 audit. and consequently no opinion is
given as to whether the accounts present a "true and fair vievff and the report is limited to those matters set out
in the statement below.
Independent Examlnerfs Statement
In tonnertion with my examination, no matters have come to my attention
l. which give me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with s.130 of the 2011 Act,. or
to prepare accounts which accord with these accounting records have not been met; or
2. to which, in my opinion. attention should be drawn in ordei to enable a proper understanding of the account5 to
be reached.
Stephanie Rankin FC4
Ribble Accounting SeNices Limtted
56 Broadgate
Preston
PRI 8DU
20 April 2023

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESION, LrrnE MARSDEN
RECEIPTSAND PAYMENTS ACCOUNT
Forthe yearended 31 December2022
Unreslrirted Restricted
Funds
Funds
TOTAL
2022
TOTAL
2021
Recelpts from".
Donations
34,957
46.172
30D
35.257
46.172
38,760
Legacies
Ch3ritable artwitie5
2.915
2.915
4.363
Other trading activities
Invesirnents
10.200
4.531
98.775
20.086
118.861
10.2
11.499
106.043
20.086
126.129
21.093
10.338
74,554
6.968
7.268
Receipts before share sale
Proceed5 of Sale of 5hare5
Total receipts
7.268
74.554
Payments on:
Church activities
Ministry Costs
Administlation Costs
31.427
5,257
14,864
3¢XI
31,727
5.257
14.864
37,987
8.647
13.377
15,447
469
Premises costs- Churches and grounds
Premises costs- Parish Centre
Group5
Raising fund5
Total payments
1.222
545
1.222
545
361
53.315
53.615
76,288
Net IncoMe/lexpetxlltu￿j
65.546
6.968
72.514
11.7341
Cash funds brought forward
18.766
49.363
68,129
69,863
Cash funds carrled f0Th4ard
£84.312
£56.331 £140.643
£68.129

THE PAROCHIAL CHURCA COUNCIL OFTHE ECCLESIASncAL PARISH OF NESiON, ￿￿LE MARSDEN
STATEMENT OF ASSETS AND LIABILITIES
A5 at 31 December2022
2022
2021
Unrestric Restrirt Endo¥ffli
ent
2022
Total
UnrertrKt Restrirt Endowme
nt
2021
rotal
Current assets- Cash at bank and In hand
Bank current accounts
Deposit funds
51.980
24,865
32,332
31,466
£84,312 £56.331
76.845
63.798
£140.643
(13.5661 17.897
32,332
31.466
£18,766 £49.363
4,331
63,798
£68,129
Total
Investment Assets
Shares at Market Value
112.981
225,147
338.128
£225.147 £338.128
150,687
£150,687
254,845
405,532
£254,845 £405,532
Total 2B £112.981
Liabilities
PAYE owing atyearend
478
478
£478
£478
The notes on pages 9 to 12 fom) an integral part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OFTHE ECCiESIASTICAL PARISH OF NESLON. LI￿LE MARSDEN
NOTES TO THE FINANCIAL STATEMEv¥rs
For the year ended 31 December 2021
l. Accounting Policie5
Basis of preparation
The financial statements of the PCC have been prepared in accordance with the Church Accounting
Regulations 2006 usinE the Receipts and Payments basis.
b. Fixed Asset Investments
Fixed Asset investments are included at Market Value at the 31st of December 2022.
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 gerberal 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 restrirtions provided are shown ill 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 northose that are infom)al gatherings of church member5.
2. Movement in designated and restricted funds durlngthe year
The movements in the different funds can be summarised as follows:
Gains on
valuation of
Receipts Payments TransFers investments
ljan
2022
31 Dec
2022
CASH FUNDS
Designated Funds
Men's Group
Magazine
Flower Guild
Groups now ceased
Total designated funds
Men's Group expendtture relates to 2020 that was not included in accounts for earlier years
Balances related into groups that have now ceased were written off.
3b.4e
3c.4f
3b,4e
3b
1,061
2.758
587
17421
3.664
265
786
203
742
1,996
11.0201
{1191
(2021
306
3,425
588
11.3411
4.319
b General fund
Total unrestrirted funds
15.102
18,766
96.779
98,775
151,9741
153.315)
20,086
20.086
79,993
84312
c RESTRicfED Fund
Church Repoir Fund
Agency Collections
Restrirted Funds
49,363
6,968
300
7,268
56,331
{3001
{3001
49,363
56331
Cash Funds
£68.129 £106.043 {£53,615) £20.086
£140,643
The transfer is the sale of shares so a transfer to cash IA) from investments IBI.

THE PAROCHIAL CHURCA COUNCIL OF THE ECCLESI￿￿TlcAL PARISH OF NESLON, LITfLE MARSDEN
NOTES TO THE FINANCIALsfATEMENrs
For the year ended 31 December 2022
Gains/{lossèsl
on val'n of
Receipts Payments Transfers investments
lja
2022
31 Dec
2022
INVESTMEr￿s
Unrestricted
Nelson St Bede Halstead
Nelson St Bede General Purposes
Nelson St Bede Robinson
93.898
5,086
51,703
150.687
{10,9421
(5931
16,0851
117,6201
82,956
4,493
25,532
112.981
120,0861
{20.0861
Endowments Ire5trictedl
St Paul's Church Repairs
St Paul's Church Repairs
247.151
7,694
254,845
128,8011
18971
129,6981
218.350
6.797
225,147
Total investments
£405,532
1£20,0861
1£47,3181
£338,128
Total Fund5 IA+BI
£473,661 £106.043 1£53,6151
1£47,3181
£478,771
The funds of the charity
Unrestricted
Restricted
Endowments Irestrictedl
Total charity fvnds
169.453
49.363
254,845
£473,661
98,775
7,268
153,3151
13tK)I
117,6201
197,293
56,331
225,147
£478,771
129,6981
{£47.3181
£1￿.043
{£53,6151
The transfer is the sale of shares so a transfer from investments IBI to cash (AI-
Desi
nated Fund5
The funds treated as designated funds are srnall fun(Is operated by groups wwthin the church.
Restrirted Funds
The Restricted Fund is made up of investments and deposit5 that comprise the Church Repair Fund. These can
be used for the repair and maintenance of the church. The investments comprising this fund are being treated
as Endowments and the PCC is seeking clarification on their future use.
Investments
It has previously been established that the Nelson St Bede Halstead. Nelson St Bede Robinson. and Nelson St
Bede GP funds are unrestricted are not required to be treated as Endowments. 975.06 shares from Nelson
St Bede Robinson were sold during the year and the proceeds were £20.086. After sales and revaluations, the
unrestritted investments were valued at £112,981 on 31 De￿mber 202212021 £150,6871-
There are two investments described as St Paul's Church Repairs which are being treated as restricted to
repairs. These appear to be Endowmellts and the PCC will consider whether the Endowments can be released.
and the funds used for the benefit of the partsh. After revaluations In the year the restricted Erbdowment
investments were valued at £225,147 on 31 December 202212021 £254,845).
io

THE PAROCHIAL CHURCA COUNCIL OF THE ECCLESIAsllcAL PARISH OF NESLON, LirrLE MARSDEN
NOTES TO THE FINANCIAL STATEMENTS
Fortheyear ended 31 December2022
3. Further Analysis of Receipts
Unrestricted
Funds
Re5triLted
Funds
TOTAL
2022
TOTAL
2021
3a Donations
Committed gr￿ing
Loose plate and contacuess collecbon5
Unplanned tax efficient gwing
Donations
19.187
5.063
1,263
679
19,187
S,1￿3
1,263
938
23.158
3,821
1,106
1,671
2.716
6,288
.259
Grants
2,087
6,678
34,957
2,087
6.719
Gift Aid reclaimed
"41
35,257
38,760
3b Church activities
Fees for weddings and funerals
Flower fitnd income
Men's Group Ineome
Wrtte off balances on other groups
1,705
203
1.705
203
4,032
331
265
265
742
742
2.915
2.915
4.363
There were groups that held designated funds of the PCC which no k)nger meet and therefore the
balances were written off at the end of the year.
3c Tradlng actlvities
Beacon Centre lettings
Parish Centre Lettings and Sundry income
Parish Magazine sales
FvndrJi5ing- 100 Club
Fundraising and Évents
9,150 .
9.150
15.250
5,443
786
786
30
30
234
234
10.21x1
10.200
21.093
3d Investment income
Dividends
3.959
572
6,696
272
10.655
844
10.305
33
Interest
4.531
6,968
11,499
10,338
3e Grants
Furlough grant- HM Revenue and Custo
Heating grant
Vision Fund grant
2,716
1,787
31x1
1,787
300
2.087
2,087
2,716
li

THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF NESLON, LrrrLE MARSDEN
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2022
4. Further Analysls of Payments
Unrestricted Restritted
Funds
Funds
TOTAL
2022
TOTAL
2021
4a Ministry costs
Parish Share
Vicar's and vicarage expenses
Charitable donations
Upkeep of services
Mission and outreach
Trinty Club
25,0
1.638
65
4.422
25.000
1,638
365
4,422
284
32,132
1,523
158
4,154
3¢KJ
18
31,427
18
31,727
20
37,987
4b Administration
Administrator employment costs
Administration
Bank charges
Governance- Independent Examination
4.102
905
4,102
905
5,975
2,094
28
550
8,647
250
5,257
250
5,257
4c Premises costs- church and grounds
Insurance
Utilities
Repair5 and maintenan
Organ repairs & ttjning
Major/Structural repairs
4,680
7,566
1,536
892
4.680
7,566
1,536
892
5,612
6,787
978
190
14,864
190
14,864
13.377
4d Premises costs- Parlsh Centre
13,966
1,481
15,447
Maintenance and cleaning
4e Groups and activities
Flower Guild
Men's Group
202
1,020
1,222
202
1,020
1.222
469
4f Expendrture on raising funds
Magazine expenses
Stewardship envelopes/contactle5s charges
100 Club
119
119
152
420
420
545
545
361
12