Parochial Church Council of the Ecclesiastical Parish of
Nelson, Little Marsden
2023 Report and Accounts
Registered Charity Number 1141710

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLEsIAfllcAL PARISH OF NESLON, UThLE MARSDEN
Contents
Trustees Annual Report for the Parochial Church Council of Nelson Little Marsden..
Independent Examiners, Report...........................................................-.....-.............-..-..-.............................................
RECEIPTS AND PAYMENTSACCOU￿..............................................................
STATEME￿ OF ASSETS AND LIABILITIES...
NOTES TO THE FINANCIALSTATEMENTS......
Accounting Policies.................................................................
Movement in designated and restricted funds during the year.....................................................................
Further Analysis of Receipts...-..................-......-............................................................................................11
Further Analysis of Payments...........................
.12

THE PAROCHIAL CHURCH QOUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, u￿LE MARSDEN
Trustees Annual Rewrt for the Parochial Church Council of Nelson Lrrtle Marsden
Aims and Purposes
Ne150n 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 forthe maintenance and insurance of St Paul's Church and that
of St Mary's Worship Centre.
Objertives and Activities
The PCC is committed to enabling as many people as possible to worship in our churches and to become part of the
Little Marsden parish community. The PCC maintains an overview of worship throughout the parish and makes
suggestions on how our services can involve the many groups living in our parish. Our worship seeks to grow in the
love Christ has made possible.
When planning our activtties forthe year, we have considered the Chartty 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, "Vision 2026" our objectives can be summarised as the growth of the Church in missionary
service amongst the parish neighbourhood.
Wicar's Report
I'm proud to say that as of last year, I have broken the record for the longest-surviving Incumbent since the
retirement of Canon John Lee. Thank you for putting up with 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 has been another very difficult
one due to the complexity and scale of buildings-related issue5,' draining governance & administration,. financial
headaches,. changes to the national way of resourcing the C of E- shrinking number5 and a scarcity of
volunteers...But, the year has confirmed that the reasons for the above are quite easily identifiable,. & the
challenges they present to congregations and parishes are not insurmountable.
Most priests knew that the pandemic would expose the health of the Church of England s life, 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 Inone last year or booked for this). Our funerals ministry
is regular but not large lapprox. l a monthl as more people choose secular alter￿ativeS.
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 Tim Kaye, Richard Oakley, Paul Benfield, and
Bishop Philip North.
Despite the decline in ministry amongst youngster5 and their families. and very small numbers involved in the
supplementary times of prayer. worshipi and Study, we have, nevertheless, been able to maintain the essentials.
We have still managed to ensure Tegular"children'5 extras" (Shrove Tuesday. St Nicho13s etcl and the decline of
the Trinity Club will lead to the beginning o* a new chapter in youngsters. work in God s time.
It was a joy to be able to join a public pilgrimage from here to Walsingham again, and to be part of the wider
Diocesan pilgrimage activities. 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 thanksgiving 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 gtving so much of her time to arranging

THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASllCAL PARISH OF NESLON. LrrrLE MARSDEN
harmonies and helping to teach the musit to the congregation. The invfcation to come and learn how to read
music has not been taken Ltp yet but we are going to continue wwth this as a unique feature of the parish's life.
Amongst the other causes of than￿giving is the work of the Mothers, Union. led by the extraordinary dedication
of Maureen Walley. This helps to nurture faFth and encourage public service in the interests o* family life. We
often say the words, "now, more than everf, but with regards to the pressures and threat5 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 life, there are moves to deconstruct the family and especially marriage. We will
need to be wise, resilient, and pastorally alert.
On the subjert of the famiw, I cannot overstate the thanks owed to Rachel for her support throughout another
vear. The sacrificial love Eiven by the spouses of priests is what makes a substsntial percentage of 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 significant financial challenges. This is as a result of the increase in the Parish Share
requested by the Diocese, increased utility costs 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 online
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,CKJO per month towards our Parish share, which left a deficit at the year end. However, we
are able to use the Church Repairs Funds to meet the Lrtility Costs of the church as this is regarded as preventive
maintenance. Although the use of these funds helps. 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 fvnds were £55,39112022 £118.861 which included legacies of £46,172
and proceeds of the sale of investrnents of £20,086). Included WFthin the receipts were unrestricted voluntary
donations of £25,03312022 £34,957) including a tax refund of £12712022 £6.6781.
Our parish share for 2023 amounted was £55.504 but as a lower-income community we were eligible for a gront of
£20,560 which reduced the request to £34,944 which was paid in full once some investments had been sold. Parish
Share is a voluntary payment to the Diocese and provides in the main for the stipend, housing, and pension
contributions of clergy as well as training for both ordained and lay people.
The net result for the year was a general fund shortFall of £25,82612022 surplus of £7,8341- Without the legacies
and sale of shares. there would have been a shortfall in 2022 of £712.
Rese￿eS Policy
It is PCC policy to maintain sufficient funds in its current account to meet tts regular commitments with the aim of
maintaining around £7,000 in the current account. In the past. this has been achieved through the sale of
investments. However, the receipt of legacies of £46,0(X), which remain in the current account until decisions are
made as to their use. we have been able to use these funds rather than withdrdw from deposit accounts or sell
investments. However, once a decision is taken as to the use of these funds tt will be necessary to acce55 funds
from investments and deposf( accounts.
The policy in relation to Parish Share is to pay £2,(XM) each month and any shortfall will be made up from deposit
accounts or through the sale of investments.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF NESLON, UThLE MARSDEN
There is a cash balance of £67,55812022 £56,331). There are unrestricted investments valued at £114,57012022
£112,9811 together with investments valued at £203,15312022 £225,147) in the church repair funds, the income
from which is resfrirted to maintaining and repairing the church.
All our funds are invested in etther the CCLA Church of England Deposit Fund or the Church of England Investment
Fund with income from the latter being credited to a related Deposit Fund Account.
Volunteets
We want to thank everyone who helps to prattically make both our churches welcoming and accessible to all. In
particular, than￿ go to our wardens Barbara Mason and Jeniene Maguire who work tirelessly on our behalf, the
other members of the PCC and our Treasurer, Elaine Hargreaves.
Structurei 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.
CoFllPOSition of Nelson Little Marsden PCC:
Ex officio
Incumbent
Term of office expires at APCM in:
Revd Guy Jamieson
Church Wardens
leniene Maguire
Barbara Mason
Deanery Synod
Maureen Walley
Margaret Taylor
Elerted members.
Elizabeth Brown
Pat Oates
lim Lomax
David Richardson
Jean Shephard
Stephanie Wilkinson
2026
2024
2025
2025
2026
2025
Co-opted members Rod Marsden
The eleCto￿te comprises those member5 of the congregation who are on the elertoral 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
.2024 and signed on their behalf by the Reverend Guy Jamison as PCC
Chairman.
Revd G Jamieson
PCC Chairman

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESL4STICAL PARISH OF NESLON. UTTLE MARSDEN
Independent Examlners. Report
Independent Examiner's Report to the members/tnJstees of the Parochial Church Council; of St Paul, Little Marsden.
I report on the accounts for the year ended 31st December 2023 which are set out on pages 7 to 12.
Respective re5pon5ibilities 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 144121 of the Charitles Art 2011 Ithe 2011 Act) and
that an independent examination is needed.
It Is my responsibility to-
examine the accounts under sertion 145 of the 2011 Act,.
follow the procedures laid down in the General Direttions given by the Charity Commissioners
5ectioll 14515llbl of the 2011 Act,. and
state whether particular matters have come to my attention.
Basis of IndeFJendent 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 commtttee conierning 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 vievf and the report is limited to those matters set out
in the statement below.
Independent Examiner's Statement
In connection 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 5.130 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 order to enable a proper understandinE of the accounts to
be reached.
Stephanie Rankin FCA
Ribble Accounting 5erwices Limited
56 Broadgate
Preston
PRI 8DU
11 May 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, L[￿LE MARSDEN
RECEIPTS AND PAYMENTS ACCOUNT
For the year ended 31 December 2023
Unrestricted
Funds
Restricted
Funds
TOTAL
2023
TOTAL
2022
Receipts from:
Donations
25,033
25,033
35.257
Legacles
46.172
Church activities
3b
2.319
2.319
2,915
10,200
11,499
106,043
20.085
Other trading activities
Investments
14.402
4.873
46,627
8.764
14,402
12,368
54,122
50,764
104.886
3d
7,495
7,495
42,000
Re¢eipt5 before share sale
Sale of investments
Total recelpts
55.391
49,495
126,129
Payments on-
Church artivities
Ministry Costs
Administration Q)5ts
Premises costs- Churche5 and grounds
Groups
Raising funds
Total payment5
58.8EiJ
6.972
13,767
434
58.860
6,972
52,035
434
31,727
5,257
14,864
38.268
1.222
545
1.184
1,184
81.217
38.268
119,485
53,515
Net recelptsllpaymentsl
-25.826
11.227
-14.599
72,514
Cash fund5 brought fOn￿ard
84.312
56,331
140.643
68.129
Cash funds carried forward
£58.486
£67.558
£126,044
£140,643

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, L[￿LE MARSDEN
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
2023
2022
Unresttrirted Restrirted
Unrestricted Restricted
2023 Totsl
2022 Total
Current assets- Cash at bank and in hand
Bank current account5
Dep951t funds
Total 2A
58,486
58.486
67.558
51.980
32.332
24.865
31,466
£56,331
76.845
63,798
£140,543
67.558
58.486
67.558
126,044
£84,312
Investment Assets
Share$ at Market V31ue
114.570
£114,570
203.153
£203.153
317.723
£317.723
112.981
E112,98J
225,147
£225.127
338,125
£338.128
Total 2B
The notes on pages 9 to 12 form an integral part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF NESLON, Lf￿LE MARSDEN
NOTES TO THE FINANCIAL STATEME￿5
For the year ended 31 December 2023
l. Accounting Policies
Basis o* preparation
The financial statements of the PCC have been prepared in accordance with the Church Accounting
Regulations 2006 using the Receipts and Payments basis.
b. Fixed Asset Investments
Fixed Asset investments are included at Market Value on the 31st of December 2023.
Funds
Unrestricted funds rep￿sent the funds of the PCC that are not subjett 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 restrirted.
Restrirted funds are income funds that rnust 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 transartions, assets and liabiltties for which the PCC is
responsible in law. They do not include the accounts of the church groups that owe their main
afffiliation to another body nor those that are infomial gatherings of church members.
2. Movement in designated and restricted funds during the year
The movements in the different funds can be summari5ed as *ollows=
l Jan 2023 Receipts Payments
Transfers
31 Dec 2023
CASH FUNDS
Designated Funds
Men's Group
Magazine
Flower Guild
Total designated funds
3b.4e
3c.4f
3b.4e
306
3,425
588
4,319
1,045
669
358
2.072
11651
12491
12691
16831
1,186
3,845
677
5,708
b General fund
Total unrestrirted funds
79,993
84,312
44,555
46.627
180,5341
181,2171
8,764
8,764
52,778
58.486
c RESTRICTED Fund
Church Repoir Fund
Restricted Funds
56,331
56,331
7,495
7,268
-38,268
138,2681
42,OCM)
42,000
67,558
67,558
Cash Funds
£140,643
£54.122 1£119.4851
£50.764
£126,044
The transfers are sales of shares so are transfers to cash IA) from investments IBI.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON. L￿tLE MAR50EN
NOTES TOTHE FINANCIAL ￿ATEmE￿r5
For the year ended 31 December 2023
Gains on
valuation of
inve5trnents
ljan
2023
31 Dec
2023
Receipts Payments Transfers
B INVEsfMENTS
Unrestricted
Nelson St Bede Halstead
Nelson St Bede General Purposes
Nelson St Bede Robinson
82,956
4.493
25,532
112,981
7,804
423
2,126
10,353
90,760
4.916
18,894
114,570
18,7641
18,7641
Restrlcted
St Paul's Church Repairs
St Paul's Church Repairs
213.850
6,797
225,147
142,OtM)I
19,366
640
20,006
195,716
7,437
203,153
Total invettments
£338.128
{£50.7641
£30,359
£317.723
Total Funds IA+BI
£478.771
£54.112 1£119,4851
1£47J181
£443,767
The funds of the charity
Unrestricted
Restricted
Total charity funds
197,293
281,478
£478,771
46,627
181.2171
7.495
138,2681
£54,122 1£119,4851
10,353
20,006
{£47,3181
173,056
270,711
£443,767
The transfer is the sale of shares so a transfer from investments IBI to cash IAI.
Des
nated Fijnds
The funds treated as designated funds are small funds operated by groups within the church.
Restricted Funds
The Restritted Fund is made up of investments and deposits that comprise the Church Repair Fund. These can
be used for the repair and maintenance of the church.
Investrnents
It has previously been established that the Nelson St Bede Halstead, Nelson St Bede Robinson, and Nelson St
Bede GP funds are unrestricted and are not required to be treated as Endowments. 399.9014 shares from
Nelson St Bede Robinson were sold during the year and the proceeds were £8,764. After sales and
revaluations, the unrestricted investments were walued at £114,570 on 31 December 202312022 £112,981).
There are two investments described as St Paul's Church Repairs which are restricted to repairs. The PCC has
now concluded th3t these are not required to be treated as Endowments. 1910.0409 shares from St Paul's
Church Repair Fund were sold during the year and the proceeds were £42,000. After revaluations in the year,
the restricted investments were valued at £203,153 on 31 December 202312022 £225,1471-
io

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, LME MARSDEN
NOTES TO THE FINANCIAL STATEMENtS
For the year ended 31 December 2023
3. Further Analysis of Receipts
Unrestritted
Funds
Restricted
Funds
TOTAL
2023
TOTAL
2022
3a Donations and legacies
Committed iyving
Loose plate and cont3tttess collections
Unplanned tax-efficient giving
Donations
20.883
3,223
105
20.883
3.223
105
19,187
1.263
938
695
695
Grartts
2,087
6.719
46,172
81.429
Gift Aid reclaimed
127
127
Legacies
25,033
25.033
3b Church attivities
Fees for weddings and fvnerals
Flower fvnd income
Men's Group Incorne
Write off balaftTrs on tsther 8roups
916
916
1,705
203
358
358
1.045
1.045
265
742
2,319
2,319
2.915
3c Trading activities
Be3con Centre lettin85
Parish Magazine 531es
Fyndraising- 100 Club
Fundra￿1ng and events
9.150
669
9.150
669
9,150
786
1.350
3.233
14.402
1.350
3.233
14,402
30
234
10,200
3d Investment income
Dividends
Interest
1,494
3.379
4.873
6,733
762
8,227
4.141
12,368
lQ,655
844
7,495
11,499
3e Sale of investments
Sale of investments-St Paul's Church Repairs
Sale of investments- Nelson St Bede Robinson
42,CMIO
42,0(M)
8,764
50,764
8.764
8,764
20,086
20.086
42,OCNJ
li

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF NESLON, ￿LE MARSDEN
NOTES TO THE FINANCIAL ￿ATEmE￿IrS
For the year ended 31 December 2023
4. Further Analysis of Payments
Unrestrirted Restricted
Funds
Funds
TOTAL
2023
TOTAL
2022
4a Ministry Costs
Parish Share
Wicar's and vicarage expenses
Charitable donations
Upkeep of seivices
Mission and outreach
Trinity Club
52,244
52,244
1,884
25.000
1,638
365
4,422
284
4.714
4,714
18
58.860
18
58,860
18
31,727
4b Administration
Administrator employment costs
Administration
Bank charges
Governance- Independent Examination
4,372
2.350
4,372
2,350
4,102
911
250
250
250
6,972
6,972
5,263
4c
Premises costs- church and grounds
Insurance
4,791
6,750
879
322
loo
4,791
6,750
879
322
loo
4,680
7,566
1,536
892
Repairs and maintenance
Organ repairs & tuning
Upkeep of churchyard
Routine premises costs
Major/Strurtural repairs
12.842
925
12,842
39,193
52,035
14,674
190
38,268
38,268
13,767
14,864
4e Groups and activities
Flower Guild
Men's Group
269
165
269
165
202
1,020
1,222
434
434
4f Expenditure on raising fLJnds
Magazine expenses
100 Club
249
935
249
935
119
420
1,184
1,184
539
12