Parochial Church Council of the Ecclesiastical Parish of Nelson, Little Marsden 2024 Report and Accounts Registered Charity Number 1141710
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, UThLE MARSDEN Contents Trustees Annual Report for the Parochial Church Council of Nelson Little Marsden.................................................. Independent Examiners. Report.... RECEIPTS AND PAYMENTS ACCOUNT....................................... . STATEMENT OF ASSETS ANO LIABILITIES_- NOTES TO THE FINANCIALSTATEMENTS............. Accounting Policies. Movement in designated aTbd restricted funds during the year......................................................... Further Analysis of Receipts.....-......................................... .. Further Analysis of Payments............ .11 -12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, LIThLE 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 St Paul's Church and that of st Marys Worship Centre. Objectives 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 Mar5den parish community- The PCC maintains an oveNiew 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 attivities 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, "Vision 2026" our objectives can be summarised as the growth of the Church in missionary service amongst the parish neghbourhood. Vicar's Report I'm proud to say that as of last year I have broken the record fi)[ the longest-suNiving Incumbent Since the retirement of Canon John Lee. Thank you for putting up with me 111 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 another very difficult one due to the complexity and scale of buildings-related issues- draining governance & administration.. financial headaches,. changes to the national way of resourcing the C of E- shrinking numbers 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. arkd 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 thisl. Our funerals ministry is regular but not large lapprox. l a monthl as more people choose secular alternatives. The summer mission was very badly supported but again it 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 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 e55ential5. We have still managed to ensure regular'children's extrds" (Shrove Tuesday, St Nicholas etcl and the decline of the Trinity Club will lead to the beginning of 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 Dlocesan 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 imrnensely 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, LILE MARSDEN harmonies and helping to teach the mu51C 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 with this as a unique feature of the parish'5 life. Amongst the other causes of thanksgiving is the work of the Mothers Union, led by the extraordinary dedication of Maureen Walley. This helps to nurture faith and encourage public service in the interests of family life. We often say the words, "now. more than evef, but with regards to the pressures and threats to family life we are most certairbly 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 li*e, there are moves to deconstruct the family and especially marriage. We will need to be wise, resilient, and pastorally alert. On the subject of the family, 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 of the Church s ministry possible. Please remember Rachel and all those married to priests in your prayers. Fr Guy Jamieson IPriest & Vicar of Nelson Little Marsden) Flnancial Revlew 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 fact 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 Enakes donations towards the running of our parish and for their continued support. We continue to pay £2,IK)O 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 utility costs of the church as this is regarded as preventive maintenance. Although the use of these funds help5, we are still struggling financially. Once again, I would like to thallk everyone for their continued support for our parish. In summary, total receipts on unrestricted funds We £61,21812023 £55,391). These receipts included proceeds of sale of investments of £7,000. Included within the receipts were unrestrirted voluntary donations of £27,465 12023 £25,033) inclucling a tax refund of £2,36312023 £1271. Our parish share for 2023 amounted was £53.611 12023 £55.5041 but as a lower income community we were eligible for a grant of £24,880 which reduced the request to £28.731. This was paid for in full. Parish Share is a voluntary payment to the Diocese and provides in the main for the stipend, housing and pension contributions of clergy a5 well as training for both ordained and lay people. The net result for the year was a general fund shortfall of £1.33812023 £25,826 shortfall. Without the legacies and sale of shares there would have been a general fund shortfall in 2024 of E8,338. Reserves Policy It is PCC policy to maintain sufficient funds in it5 current account to meet its regular commitments with the aim of maintaining around £7,IJOO in the current account. In the past. this has been achieved through the sale of investments and the balance is now above this, but continuing building work will return these to a more realistic level. The policy in relation to Parish Share is to pay £2,OQK) each month and any shortfall will be made up from deposit accounts or through the sale of investments There is a cash balance in the current account at the yearend of £57,56812023 £58.4861. There are unrestricted investments valued at £110,33812023 E114,5701 together with investments valued at £180,15612023 £03,153) in the church repair funds, the income from which is restricted to maintsining and repairing the church.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, LIThLE MARSDEN All of our funds are invested in either 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. Volunteers We wish to thank everyone who helps to practically make both our churche5 welcoming and accessible to all. In particular, thanks 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. 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. Composltion of Nelson Little Marsden PCC: Ex officio Incumbent Church Wardens Term of office expires at APCM in: Revd Guy Jamieson Jeniene Maguire Barbara Mason Deanery Synod Maureen Walley Margaret Taylor Elected members Elizabeth Brown 2026 Jim Lomax'25 Stephan Wilkinson 25 David Richardson .25 Pat Oates 2024 Jean Shephard 2026 Co-opted members Rod Marsden Elaine Hargreaves The electorate comprises those members of the COllEregation 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. d by the PCC on .iR.... -2025 and signed on their behalf by the Reverend Guy Jamison as PCC Appro Ch Revd G Jamieson PCC Chairman
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASnCAL PARISH OF NESLON. LIThLE MARSDEN Independent Examiners. Report Independent Examiner's Report tothe members/trustees of the Parochial Church Council- of St Paul, Little Marsden. I report on the accounts forthe yearended 31st December 2024 which are set out on pages 7 to 12. 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 144121 of the Charities Att 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under settion 145 of the 2011 Act- follow the procedures laid down in the General Directions given by the Charity Commissioners section 1451Sllbl 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accoLJnts, and seeking explanations from the management committee COnrning 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 accoLJnts present a "true and fair view" 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 which give me reasonèble 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 order to enable a proper understanding of the accounts to be reached. Stephanie Rankin FCA Ribble Accounting Services Limited 56 Broadgate Preston PRI 8DU 13 May 2025
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON. LrrrLE MARSDEN RECEIPTS AND PAYMENTS ACCOUNT For the year ended 31 December 2024 Unrestricted Funds Restrirted Funds TOTAL 2024 TOTAL 2023 Receipts from- Donations & legacies Church artivities 30 27.465 704 28,169 2,360 25.033 3b 2.360 Other trading activities Investments Receipt5 before share sale Other 2,319 18,499 5.894 18.499 12.957 61.985 35,433 14,402 12.368 3d 7.063 7,767 28.433 54,218 54,122 50.764 104,886 Total receipts 61,218 36.200 97,418 Pawnents on: Church activitie5 Ministry Costs Administration Costs Premises cg5ts- Churthes and grounds 4u 39.147 7.906 13,551 1.354 284 39.431 7,906 40.669 1,354 598 58.860 6,972 52,035 434 4b 27.118 gaisiw% fund5 Total payments 598 1.184 119.485 62,556 27.402 89.958 Net receiptsllpaymentsl -1.338 8,798 7,460 -14,599 Cash funds brought forwaid 58.486 67,558 126.044 140,643 Cash funds carried for¥wdrd £57.148 £76,356 £133,504 £126,044
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON. LIThLE MAR5DEN STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestrirted Restricted 2024 Total Unrestrirted Restrirted 2023 Total Current assets- Cash at bank and in hand Bank currÈnt accounts Dep051t fund5 Total 57,148 420 57.568 75.936 £133,504 58,486 75.936 £76.356 58.486 67.558 £126.044 £57,148 67.558 £67.558 £58.486 Investment A55ets Shares at Market Value Total 110.138 £110.138 180.156 £180,156 290.494 £290,494 2B 114,570 203,153 £114.570 £203,153 317,723 £317.723 The notes on pages 9 to 12 form an integral part of these accounts.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON. LIThLE MARSDEN NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 l. Accounting Policies Basis of 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 at the 31st of December 2024. Fund5 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 fvnds 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 account5 of the church groups that owe their main affiliation to another body nor those that are informal Eatherin8s of church members. 2. Movement in designated and restricted funds during the year The movements in the different funds can be summarised as follows= Gains on valuation of investments ljan 2024 31 Dec 2024 Receipts Payments Transfers CASH FUND5 a Designated Funds Men's Group Magazine Flower Guild Total designated funds 3b,4e 3c,4f 3b,4e 1.186 3.845 677 5,708 1,082 478 382 ii.iii} 1.157 4,323 816 6,296 12431 11.3541 1,904 b General fund Total unrestricted funds 52,778 58,486 52,276 54,218 161,2021 189,6741 7,000 7,000 50,852 57.148 c RESTRICTED Fund Agency Collections Church Repair Fund Restricted Funds 704 7,063 7,767 {2841 127,1181 127,4021 420 75,936 76.356 67,558 67.558 28,433 28.433 Cash Funds £126.044 £61.985 1£89.9581 £35,433 £133.504 The transfers are sales of shares so a transfer to Cash IA) from investments IBI.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLE51ASTICAL PARISH OF NESLON. uLE MARSDEN NOTESTO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 Gains on valuation of Receipts Payrnents Transfers investments ljan 2024 31 Dec 2024 B INVESTMENTS Unrestricted Nelson St Bede Halstead Nelson St Bede Gen Purposes Nelson St Bede Robinson 90.760 4,916 18,894 114,570 2,078 112 92,838 5,028 12.472 110,338 17,1XlOI 17,0001 578 2,768 Restricted St Paul's Church Repairs St Paul's Church Repairs 195,716 7,437 203,153 128,4331 5,266 170 172,549 7,607 180,156 128,4331 5,436 Total investments £317.723 {£35,4331 £8,204 £290.494 Total Funds IA+BI £443,767 £61.985 1£89,9581 £8.204 £423.998 The funds of the charity Unrestricted Restricted Total charity funds 173.056 270,711 £443,767 54,218 7,767 £61.985 162,5561 127.4021 1£89,9581 2.768 5,436 {£8.2041 167,486 256,512 £423.998 The transfer is the sale of shares so a transfer from investments IBI to cash IA). Desi nated Funds The funds treated as designated funds are small funds operated by groups within the church. Restrirted Funds The Restricted Fund is made up of investments and deF)osits that comprise the Church Repair Fund. These can be used for the repair and maintenance of the church. Investments 296.4569 shares from Nelson St Bede Robinson were sold during the year with proceeds of £7,000. After sales and revaluations. the unrestricted investments were valued at £110,338 on 31 December 2024 12023 £114,570). There are two investments described as St Paul's Church Repairs which are being treated as restricted to repairs. 1,195.6485 shares from St Paul's Church Repair Fund were sold during the year with proceeds of £28,433. After revaluations in the year the restricted investments were valued at £180,156 on 31 December 202412023 £203,153). io
THE PAROCHIAL CHURCrfCOUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON. LILE MARSDEN NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 3. Further Analysis of Receipts Unrestricted Restricted Funds Funds TOTAL 2024 TOTAL 2023 3a Donations Committed givin8 Loose plate and contactless collections Unplanned tax efficient giving Donations 19.196 4,813 30 19,196 4.813 30 19,208 3.223 105 591 704 1.295 472 695 Grants 472 Gift Aid reclaimed 2,363 27,46S 2.363 28,169 1,802 704 25,033 3b Church activities Fee5 lor weddings and funerals Flower fund income Men's Group Income 896 896 916 382 382 358 1,082 2.360 1,082 2.360 1,045 2,319 3c Trading activities Beacon Centre lettings Parish Magazine sales Fundraising- 100 Club Fundraising and events 15.250 478 15.250 478 9,150 669 1.220 1,220 1,551 18,499 1,350 3,233 14,402 1,551 18.499 3d Investment income Dividends 2,713 3.181 5.894 1.424 5.639 4.137 8,820 8,227 4,141 12.368 Interest 7.063 12,957 3e Other Sale of investments 7,000 7,(MJO 28,433 28,433 35.433 35,433 50,764 50,764 li
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PAR15H OF NESLON. LIThLE MAR5DEN NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 4. FurtherAnalysis of Payments Unrestricted Restricted Funds Funds TOTAL 2024 TOTAL 2023 4a Ministry costs Parish Share Vicar's and vicarage expenses Charitable donations Upkeep of seNices Trinity Club 31,320 1.720 241 5,866 31,320 1,720 525 5,866 52,244 1,884 4.714 18 58.860 39,147 284 39,431 4b Administration Administrator employment Costs Administration Governance- Independent Examination 4,725 2,931 250 7,906 4,725 2,931 250 7,906 4,372 2,350 250 6.972 4c Premises costs - church and grounds Insuran 5,014 4.937 3,518 5,014 4,937 3.518 4, 791 6,750 879 322 loo Repairs and maintenance Organ repairs & tuning Upkeep of churchyard Routine premises costs Major/Structural repairs 82 82 13.551 13,551 27,118 40,.669 12,842 39.193 52,035 27,118 27,118 14,864 4d Groups and artivities Flower Guild Men's Group 243 I,iii 1.354 243 I,iii 1,354 269 165 434 4e Expenditure on raising funds Magazine expense5 Stewardship envelopes/contactless charges IQY) Club 249 590 598 590 598 935 1,184 12