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, LI￿LE 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 COn￿rning 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. u￿LE 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. LI￿LE 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