Report of the Trustees and Unaudited Financial Statements for the year ended 31 December 2025 for The Parochial Church Council of the Ecclesiastical Parish of Feniscowles Immanuel
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Contents Rwrt oftheTrustees Ind8pgndent Exane[S Report Incom8 and EXpendIreA¢Co,Jt ststement ol Assets arKI Ltabilrt18s Notes to the Fand statnIs 12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINFSTRATIVE DETAIL8 Prln¢lpal addms Immanuel ParBh Church Pleasington Long Blad(burn BB2 SEW Corr8spondenc& addres$ Immanuel Parish Chur The W¢arage 51 Lomond Gardens 8lackbLrn B82 5BW Solicitors NHp'.hen5 Daen House Walker OffKe Parf¢ Walker Rd 8lathbum B812QE CharEty staknts The Parothlal Chui-h Council IPCCI 18 Wi%teod lh8 Charrty Comm6sion as an ind8P8ndgnt¢harIty, ragistratn number 1150803. Feniscowles Immanu81 Church 18 part ofthè Thor58 of BL¥bumwithin the Church ol England. PCC mgmbets who hav8 Served at any fr£ 1st January 2025 until the dat8 Ihk8 reportwas apped are.. Ex.Ixficio memb8r8'. Incumbe.tr. The RevererKI Bryn George Naylor {Chwr) Assistant Curate". Th& R8ver8nd Sara Marriott Warden.. Mr P Ert%.sl& (VIC8 Chair and D8anery Synod Repr6s8ntstNe} Electsd members: Mrs M E d(worth Isecretary and Deanery Synod Representstivo, re-eknt&l 11th May 21Y251 Mrs L Moulden (Treasurer, rtrelected 11th May 2tr251 Mrs M Banks (Deanery Synod RepresentatNe. wkcted 11th May 20251 Mr J Duckworth 11 M8y 2025} Mrs J A Marsh Ire-glected I1 May 20251 MrA (rteCted 11th May 20251 IArs D Enlwislle I£1e&d 11th May 20251 Mrs J Duckworthciowell Ire-dected 11th May 2025)
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND NAGEmeNT è Parfsh of F8ni8mJes Immanuel 1$ oartof a united Ine togethe.'wth the parish of Fen15diffe St. Francis. Each parlsh tains115 own PCC and control of Its own finan, but thgre is a contsnued wnmrtmant to a journey ofworking mor& ¢bsely teg•thèr. At Fen18WIes Immanuel the rnernbership of thg PCC C4)nsists of IuMt Ithe Vicar). Churth Warden and m8mb8rs &cted by those mwnbers of the congregation who are on the eworal Toll of th8 church. Al those who attend our $6rvic8s I memb8rs of Ih& cop.gregabon a enctsurag8d to register on Eledol Roll and Stand for election to the PCC at tha Annual Paro¢hi81 Church Me.ing IAPCMI. The PCC memr5 are responsib frjrmthng decisions on all matt8rs of general COern and importano lo the parish induding d8rAding on how thtr fvnds of th8 PCC are tD be spent The full PCC m8t in person Six tirr.es during the year with an av&rage 18v¢I of attendatKts of 6. There were p.o sKJnifKant tonsactions with PCC Meer$ or closely related persons. RÈoruitmentand appointrnerf of new m•mbo PCC membets •r8 appointsd at the APCM for an aged nurrber ofyears up to a mxwnurn of four years. They rnust resign aftsr their aged servtr ha5 8xpired,. hOWer. they petrnitted to $tsnd for re•ekntion. Organlsational structure a Parochial chh CoundT Is by the Chair wtth the day-loaY running ov8Èn by the Church Warden. During an Interwnum, th8 Ward&n b8com@s Chaii. Governing documw)t The charfty is govemEd by an Act of Parliametrt under. - the Parrhial Church Cou15 IPower81 Measure 1958 as arnend8d the Churth Representation Ru18s leontsned in S¢heduk 3 to the Syncdvl Govemmant Measure 1969 a8 amend6dl OBJECTIVES AND AGfMTIES Alms and purposas F&nis¢owles Immanu81 PCC has the re5pon5ibifrty of <yJoperating with the In¢umb8nt. the Reverend Bryn NayltsT, In promoting within the e¢¢sIastical parish the whde mtssi)n of th8 Church.. pastoral: e¥rdngEilStic, soual and e¢umenical. The Pcc's mis$ion and public benefit statemwt 6 to"skto p..da awe1mIng and attractiv8environrnent, which promotes Chrlstian faith, thr(gh mUlu reSpt, care arKI responsibilty, gNirvJ hvjh priotrty tg the spirrtual dgvelopThent of all the mmunlty. The PCG Is aL%o speaficalty responsibk fortlw maintenarK2 of Immanvd ChuTth and Church Hall at Fen15c88, BlabUM, Lancashirè. Objectivos and activilte$ Thè PCC is cotnmÈtted to enabliro as many p8CP as possibl8 to wotship at our thurch ar to b8come part of our parish community. Our rvices and worship kxrt latth into through prayer. scthptur8, mw¢ and sacrament. The PCC havè wnsidered the Charity COmmon'5 guidance 0.4 public benefft and the specific guhlance Dn ¢harits"es for Ihg advallCnent of rdigion. We try to en8bl8 all peop to live out th*rfarh as part of ourpaii5h comrnunity through worship and prayer, earning about the Gospel-. developing of and trust in Jesus,. provision of pastoral care for p8ople living In the parish,. mission and outreach work
THE PAROCHIAL CHURCH COUNCIL OF-THE-ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 OBJECTtVES AND A¢TivrriES (Continu1} Achlevemgnts and perfornian¢o Icars Re God has ¢OntinLd to giv8 our ¢hurGh family rnuch trj be tharful for in 2025. A8 car, be seen in Ihg re8t of this raport we have continued to bo a plac£ where all ourwekom8 to worship G1 and to explo and go daèp8r in theirlwrney of faith. Togeiher with St Fiancls, we have rem81r cornifed to growStYJ * a church famity. compioting our participauon in the DIOan Renewal Progomme with a cdebratory Mission (rn0 details bdowl. ar& Inèviiabl8 challenges as we seek to do this, n¢t18ast in mairrtaining our buiklings atid manwJirvJ wth limited financial ra$ources. But we irusl.'n God's goodn8ss and laithfulwss as we participate En Ihe b41ing of hls th.urth. here. We do thks not onty for ours$',ve5 d5 we seek to follow J8sus morts dosely, but also for our communtss as we shatewith thgm the IncrndP)te rw5 of GDd'5 transforming love, as reveala to us In Jes Chri8L As is required evgry si¥ years, 4here was a oxnplele reral of the eoral rDII dnd at the end of 2025 thg number of those on the ro.'I was 52. Those on our elecioral roll are able to vota ot our annual rneeting and are aDle to Stand Lor PCC, but niemrah1p of our churcn 1$ not limit8d to those on roll.. many more ¢am6 through our dwrs and worshipFÉd God u5 over the coursè of the year, for which w& are grateful. way tor ov8n more to Iotn u5 o¥erthe CIng year. Ministry and Leadershlp Rev. Bryn Naylor is tho VrAr ofthe Benekn of Imman1. Fenisoy•Aes arnl St Franos. Fenisdrffe. The PCCS of ead) individual parish have contlnued to follow the pattsm of hokling bi-monthly m88ting$ together, which has foSt9d an incre&sed sen$s ofcornmunity and fellowship betsyeen thelwo thurthes. We hav& been bles51 this y8ar with the an(val of Rev. Sara MarlL who was lirtsd as Assistant CuratE in th8 benefi in Juty. Sara ha$ 8ettte4 In incredibly well and wo have berfitted greaty from her ministry among us. We look fotward to all that God has in storè for Sara and for our church famity a5 she continues her rninK8terial training here. We have also been grateful that Stephen Nor¢ross. a rnember af the thurth famity currentty iraining for ministry al Emmanuel Theolog1 College, hos been abkg 10 SW with u5 on pl8ment as part of his trainiry. Sandy WofyY$ has conb.nued to partidpate in Blaejtburn Di0¢ts58's Autnorised Lay MIty training, bvhich wll hÉlp him to dsvelop further his gifts in ministy. We thank and sre grateful fol all the work done by the many volunteets who gNe freety of their to keep Immanuel a frlendly, wel(J)ming wotsh pping community 8nd 2 witrEss to God in the parish. In addtrn to a SJDng PCC. we are also bl6ssed with the dedicated and hardworknng Ministry ol those who carry out parti(xJLqr roth." Church Warden. Phll Enlwi5tle,' Deputy Wardèn. Peter Hodkinson.. Parish safeguardi OfF.cef, Joanna Dutkworth-crowell.. Treasur8r. Linda IAouldpn,' PCC Socretary, Margaret DLthorth. Wor¥hlp Everyone (s very welccme at lrnmanu81 and we IvJp8 refiected in ourweekly worship. Our SUr2Y momiry Holy Ccrfnmunion 5eNus at 9.'1Satn airn to suitable.'or all ages wth hymns, prayers a Bblè reading and a tslk. The narthex a+ the back of church pridÈ8 Spa with schY toys and actNitias for those with youno chiklren. Each week therÈ15 &'Childr8n's Stthl. wlh a thikl-hiendty ryk5sage to the weeks Bible reading, together with other themed activities for ¢hiklren lo enjoy. On the settlnd Sunday ofthe monlh the serYKe is an tnfomwj Café Church in the Church H811. A6 wall as members al our regular gregatn, this allracts rnberS of ourunifortrAd groaps and young fam lies who might b6 n8rvous aboLrt bringing ¢hildren to a sèrvi¢e in church. Re5hrTEnts are served before and during the service. whith includ&s worship songs displayed on a large screen. interactNe actmbes and an all-8 Bi9 talk. We ¢onb"nue to bo gfatsful tD Sandy Woods for his support arkl involvemer>t in this setViC8. On the fourth SuThJay of the month. we use the )k Ofconon PTryer IBCPI. whith caters to th0$8 who pr8fer a More tradrtional $ervl¢e. Our Thursday evening service is a shorter Hoty CommunK)n 5ervic8 forth05e Unab to gatherwith us on Sunriay momlng¥, and iD¢ludes a hymn, pfayets, a Bib reading a tslk. Thi% Servi has a number of newcorrrs. ethn0 the
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 allethotal g¥idenc& from other churches of a'quvat revNal"_ a sense thalthere ts a growing nun)erol peopb who aro exp6dencing a spintuat curiosty aNI headiro to rthurchÈs to out more. We pray for mor8 to come ar loin us. As well as our regularwethly wotship, we hed a number of additional sèrviw throughLXrt the year. induding a Song8 of Pr818e worship servir a( a well-attended Memorial Service in Novwnb8r. At East8r we weie again ac02mpand by our ¢>nkey. J65us, for a $peLial famity-fNendty Palm Sunday s8nri, atter,ded by all ages end beginniry with a pr¢)Th to ¢brch from PleaBiryton GDKCILI). Vi¥ Celebrat Mauno Thursday togeth8rwith a meal wth friends frcxn St. Francts. We aLso hebj aioint Stations of the Cross servi1 at Immanuel on Good Friday. A,: Christmas ourjoint carol seThicè was held at I.manuel and wa5 atterKJed by a good number of peDP, forwhich wè give thank5 to God. We also Lhank him for 5UCC8$$ful Crfb a1 Chryst'ng'.È setwcè on Christmas Eve, which continues lo eivp very powtive fe8dback from mafiy of Ihe f1$ who attend. We bt•d Chri8tnia5 Day wlh a joyful joint 5ervic8 at St. Franci$. Baptism$ ¢tsnlnu8 to be hdd in main Sunday momirg servKe rathor than belng rated separatsty. This gives L'S an opportunlty to weknme farnilies in(0 the th4.urch as thÈy b9 th&r children tts baplised, and tt continues lo be ajoy lo se8 chyrch full ol p8opk8 of all ages as they ¢eknrate thk8 llnportant JrK¥nsnt in th& thikJ's lrfe. Thgre were 2 weddings at Immanu81 during 2025 arHJ the were 11 funerals. We tInu$ to value occasional offices and the oppottun"'ty thst they provth to share Gods love alld b.ope wth pw18 at these imry)rtant MItoneS of lif8. We also hekl a joint ¢onfirmalion Servte at SL Francts Church, where f adult and 4 young peop18 from Itrtrnanud raaffiMed their in JÈSUS and made a pu[¢ commilmenl to follow him. They wete by S young Peop frtyn St. Franrys, alongside others from ourneighbouriThJ parish88 of St. Lukg's Blarbum and SL Adan's Mlll Hill. Ml86lon, Evangelr4m and Outreach As part of our invofvement in Bla¢kbum Diorse's tliDc8san R8ne•ffil Pmgrarnme. in Septemter we hekj a benefice-WKle Mission Waekend wilh the the Wekome Horr'_ fiethnS our dewre that all who cotne Into our ¢hur¢he5 should fegl welcomed and at htsnE. As part of Ihis we hebd a Ciwwnunty Fun Day at S,. Franris Primary School on the Saturday, offering free actwth'es for youtvjer paopb. a variety of 8talL8 fir¥n .8 local (•rThnunty, live musi, and food ar.d TpfTe5hments. Desplte bad weather. this was very well attended and provided a grvat opporhtsnity bo'th to ble8s the local cn[r.nty and remind FpIe that we want to be a church tr all in oJr p8risFe$. We then hekl a special cdebratory on the Sunday morning, invbting people to come and experierKe the welcom8 that God llffe to all who come home to him. We look foNar£l to building on the SUC6$ ofthk8 Week¢r w 2028. VV8 have glso held a few other ttvents Wh have fyach8d wt and wel()Jrned members ofour Ial cunmunty, Induding a joint st&ts in Their Eyes talant show wttb. st. FraThi$. a Dcg Show. ar¥J a Roas¢ Dinner Lunch. We are thanklul to b8 lIng on our relatiottship with FLleS Primary Sthool. Rev. Bryn ha5 baen invhed into sthod to mark Remombranc8 Sunday #nd celebrate Christsnas wilh speoal a5s&nblies, and classes have been welc(H into Immanue. to learn mor8 about what the church is and to tr.ink abob1 HaTvesL We Exoled to further d8v&lop th relatK)nship in 2026. As Mentrned above, vo have continued to W8lcom8 many into thurch who have beèn taking irr.portant Steps in theirjoumey of faith-familie5 br.ngiThJ their children to be baptised, aduhs yourvj cwiry for confimation and publi¢ly commltting to folbwing Jesu5. Wg oyer pparatIOn sessiops for ptiSM anti conf..mation carKlidates, PfoVK(iDg an irnwjrtant opwrtunity to help them leam more abt the Christian f8ith. We hav8 also Éepn rnany fa¢e5 who hav& wme to church ba¢ause they 8re 8eaT(hiru for something rnore.-n lrfe, forth we praise Gsd. To those exploring faith and wants.ng lo deepen their di5ciple8hip, we hav8 run the dloc8san Ler.t ¢our5e and have twi off8red the Hope Explored wursg. Throughout tt)e yearour quality parish Magane was publi$W and dtrfi)lrted bi4nonthly a[1Dng for iul:. colour photographs of all aspects of our church life to bÈ hvJhlight8d. The magaine i(ee parishioners infoifned of the import8nt matter$ and n8ws about ourchureh and parh life. It also provides a fvrtrTrer way olstaySThJ ConCt wnh pari$hionets. delivered to a neOrk of peop within and beyond the paiish is availabfe in chur(.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 WE publish the tnost ThTWrtant and latest news on the page of ourwebsite at imm8nu<hurchfgnis¢owles.org. which ¢ontains both up to date infotmation about Qui parish ar.d an archNe and history of all things Immanu81. We k88p ourA Church Near You pag8 updated with detsils ol servi$ aNJ events. We aLo make use of our Fab¢m)k page to reach out to those in our o)rnmunity, advartssir@ upcoming and evets and sharing adverts with IvAI Facetx)ok groups. Once again, joint Chriskna5 and East8r gra8ts.Ig c8rd8 containing information about both St Francis and Immanuel seasonal services were distributed to all homes in the parish. These not only l$t FétspK8 kntsw about 8erwc8 times, tt also prpvid88 8 ncrets way for u8 to conn1 wth peop who mJht nr have wal+(ed into our chunh. TO tsrt6ur8 that all thè cards werè distributed to every hne in both pari$he8 we asked a l¢xal c(w)arry lo deliver tk4n. Our PCC eontInU its coMmitrnt to donats from rf5 cuwrent bLhlg8tto charrkNe gr1j on b8haff Dfthe church. 202S saw Immanu61 support Blackbum Foodbank, Thè ChlkJr8n's Soa8ty, ChrBti8n8 Againsl Pov8rty and raIa Bible Tr8ns12tDf5. Safeguariling Th8 PCC has complied with the duty UrseCth0n S ofthe Safegard1ry CrgY Th"vApfine measu 2016 (duly lo compty with the HoJse of &shops' gumlance on safeguaroing thib'ren and vulnerabk adults). Our Parish Safeguar¢ ng Offi[ {PSOI 15 Joanna [hJGkwortCr0wOII. who has the respor1b1lity of working with thg Vicar Impkmgnt our Safeguarding PoliGy ajxl the Char¢h ol Eryland s safeguarding giKlancA. This indude5 8nsuriry r6cess8ry training is up tts date ancl appropriate DBS thecks havè tan oonè. We tnank Joanna for undertaking this vital role in th8 life of our (urch. Cont8d details lor the PSO are visiNe in Church atKI on first page of th8 web5Tte, along with our procedure for dgaling safeguotding Ixnrn$ and alations. There w8r8 no safegu8rdin9 u>nr£ms, ajkgations. or inckts in 2tr25. Deanory Synod Thr8e m&mb8rs of the PCC sfL on the Dear.ery Synod. This prOdèS PCC wTth aft itrwrtant link between the parish and the wider structures of the church. Blackbun wtth Datwen De8Aery appoinred Rev. Rel)e¢ca Floberts as the newArea Dean ID 2025, and Rev. &ryn wa5 appointe(S a5 AStsr.tArea tkan. The Chuych and Hall The church and ths hall are both inuedibly cAd buildiws and continue to require monoy spent on T8pairs to k8ep them service8blè. How8v8r, ther8 are never suffi¢>enl futs availab to alk)w a raft of unprovnts to be carHed out. Durlng the year, the PCC applBd for a facuty to uThI8rt8ke th8 reroofing and refu.pbishment of tle disabled and oyty loilèt at Church. following a diagnosis of dry rot Theo was a muth (fialiyJJe between the Dio(Esan AdM80ry Committee and the PCC regarding the best way to remedlale the roof. which eventualty tBSb1lj in the granting of th& faujlty trj undertake the work. By the 8nd ofthe year the r.ew lf had been Ca)mpU and thÈre is a 1 to dry outthe interior prior to Undertaki Ih8 intemal refit, for whith we are s8ekiThJ granLs. A8 the ancient bDiler in Churth does notworK we ate reliant OTr the gas bbw heaters tr> waryn the buildlng. ano we are due a visit from a professional adSort0 look at haw WU be iEst to tnove fotwaT¥J with a better more 8ffieient aNJ coslffectiv heating solubon. TIE Hall also has wotks that need to be carried out but a lack of fJnds tyearo priority must te gNen to the m05t urgent. whiL8t agaln w8 consider approaching giant maki479 bodies for aSsTe. During the week. the Hall was used by the Deaf Hub ar L & lQd(ing out of sthool dub during tha day. In the evèning, it was used by Ihe Uniforrned Organ. of Squirr&, Beavers, Brownies. Cubs, SCOU and Gdides. Pastoral Car• Those in our parish who are unabk to 8tt8ThI churth dueto wckness orago and a in on8 of tIE local c8re hom8S G4n obtain Communion during Bryn's ¥is¢t trat0.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL REPORT OF THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025 FINANCLAL REVIEW Total receipts on unrestiicted funds We £90.976 of whi¢h. £nil was frorn a Legacy. E39J95 was giving through the Parish Giviro Scb,eme and bankers orders. and a fvrther £7A88 was from Gfft inrJ)m8 tsx redaim. R8&tricted donatiors of £220 were .weived and spent. The church hall and cottage provtded a inugased gros8 incorne of £30.173. Th8 planned glving through Lie parish giving scheme and bankerfs ord8ts incr8as8d 51vJhUy compar81 to 2024. Total inGornè. èxdudlng Lagaoes but irKduding tax r•(xM, in¢rtsasad by XI. o)mpaT8d Last year. £125.850 was spent frorn unre5tii¢ted funds to provije the ChrEtian mlni$try from Fenis¢owtes Inynanud Church, Indudlng the contribution to the dceS3n parish Sharè and hrgely provxles the stipeThth hoJ8ing for t clergy. Th8 Sum that the church8s in the d88n8ry must find is shar8d beLwe8n churches accorriing to a formula that ba58d on a kead count of the ¢ongrgg9Ons ar.d soao-economic factor. The Net rpsultf¢x tre year was a (lefKrt of rIpts OVerpayts Of£34.4 on unr8Strfcted funds. Adding bank aNI deposit balan bro3ht forwa at the beginning of the year, the cash balances carrp&J forw8rd at 31st Dember on unre8tri¢ted funds totalled £36.967. of whi¢h £5.1YX) ha$ b8en 88t asid8 to cover repairs requir8d 85 a result ol th& Quirqugnni81 in¥pe¢tion to lh8 thurth. Restrict8d funds are 8PPti8d to the purpose rt was rai5aJ for a5 soJn as possib. As at the y8ar4nd £1681 was he in cash in thè Ishetwood Fund. The ISherWr ErKdowrnent fund relates to 1,996 Shaw in th8 churth InveStnt Fund with The BLKkburn Thcthsèn Board ol Finano Umited pur¢ased in April 19Y4 at 125.2S pen pe.. share. The Parochial Churth Counril can only utiliz8 fh divid&nd8 and interest of this fund for repwr5 reneYd& to the thurth buihlirvJ. The value of these 8t the 31.12.2025 wa8 £44,308. Reserves poll¢y It PCC policy to try to matntain a baL2n¢e on unrestricted funds w4hi¢h 4tsat8s trj at least six months unrestricted &xp&rled paymnts. Thi$ is 8quivaient to £35,(KX). It ts hdd to smoo-h out fluctU8tions (n cash and to meèt emergencies. The cash balsnce of £36,967 hebj on unrestrictJ lindudiry designated) fuods a: the year gnd. The b31anc8 of £1,681 in the IshewDod restrlcted furKI Is retained towa$ me¢ing the cost of Church ptorerty repairs. Inve$fment pdicy and oble¢lives A conservative but a¢Nuing inVesnt 15 mainta-.ned by Ihe Parochigl Church Counul. Inv8stments are held St Tha Blad(burn Diocesan Board of Finance Limited. a giSte charty, and UK registered and regulated financial inststulions on b8haW of the Parochial Church Coun¢S1. All olher funds aro hdd with in$tltsJts"oTts covèr8d by Finanthal SerVe8 C(¥npensation S¢heme. ThB rewrt was approved by the board of nberS on 18 March 2026 and were wgned on by.. Rev. Bryn G N lor- Chairperson Mr P EnlWiStle- Churc* Wardtrn Mr8 L Moulden- Treasurer
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL I report on the financial ststements for the year ende¢J 31 2025 Set cxrt on pag8 8 to 11. R&setty¥ reSponbilItieS of tru8tee6 and examlngr The Charty's trusteos are rsspor.5ibl8 for the preparation of1h8 accounls. Tr,e charity's trustees c¢nsidor that an sudit 18 not required for this year unrser se¢tttsn 144121 of the CharitEs Act 2011 lthe 2011 Actl and tr.at an ipendent examinafjon kg requir8d. It Is my rtrsponsibility to.. eXine the auount5 under se¢bon 145 ofth8 2C11 Ae.. to followthe procedures laid down In the Gora1 LThre£thon5 gNen bythe Charty Commi8siDn urSeGl{on 1451Sllbl of th& 2011 Act,. and (o state whetherparticuiar matters have (xyngtrj my attentK)n. Ba818 of Independent g¥amlnerf$ rnport My examination wa5 carr in awordance wrth the genwal Ditsct¥)n5 giv8n by the Charity Cimmi$si¢n. An examination Indudes s review of the attounting Trcords kept by the charvy and a (x>mparison of the accounts pnted wth. those records. It also includes considoratson of any unusuar items Dr disdosures in the acrounts, and seeking explanations from you as trustees concerning any such matters. The procedur89 Undeen do not provNYe all the evidence that would be r8quir8d in 8n oudil and ¢onsequentty no opin",on 15 given a5 towhelhertr ar£ounis present a'true arKI fair and Iho rèport 15 limited to those mattws set out In th& statement bdLW4. Ind8P8nd8nt examIne8 statemènt In thf rour5e of my exarn1nat[¢, no matter has I]re to my attention:. which gw88 m8 r8a8onabk ¢ause to bve lJ)aL in m8t8rial W the requirements.. to k88p acuntsng records in accordan wilh 13) of th8 2011 Art and to pffpare accounts which accord with the accDunting re(a)ffls and corrply wth Ihe accountiry r8quir&ngnts ol the 2011 Act hav8 not en met; or to whlch. in my opinion, attention shouhl bedrawn in 0rdert0ab a proFer uThIerSts1Ing ofthe accounts to be leached. £l,-F T. Mithael Richard Tumer ACA Streets Turner (Prestonl Limited 9 Victoria Fioad Fulwood PrestDn 8ND
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Tctlal Fund8 2024 Total Funds Untr7ded Restric End01nt Funds Fu Funds INCOkqE Incoming rèsour from donorn Planned glving Collections and other gmng Income t8x racover VAT Ecovar8d 13,648 16.5 13,848 16,5 7.4E8 17.192 7,668 6,200 220 220 Othervoluntary In¢omln9 wour¢¢$ Donation5 Lggaci65 Fund ralslng evt5 9.151 9.151 1.290 34,500 2,5 1.928 1,928 11.079 Income from inv•slm8nts Interest on deposits Divhlands 28 1,282 29 1,282 257 1,262 Income from chaiitable and anclllary gfvin9 Sale of the magazina Magazine adverts Use of churth centre atyj car parf( Other fees Grants 390 440 30.1rJ 6.261 390 440 30,173 6,261 4,900 324 550 28.080 4,825 42.164 42,164 33,779 TOTAL INCOME 220
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FENISCOWLES IMMANUEL INCOME AND EXPENDITURE ACCOUNT (contlnued) FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Totsl Funds 2024 fotsl Fund$ UnTethded Restrithd Endowrnent Fur¥ Funds Fund5 EXPENDITURE Grants Home church charit Oversaas mission and relief èJ8rri85 1.680 1,845 1,680 1,845 1.285 1,410 3,525 3,525 2,695 Activttle¥ dlrecty relatlng totho work of the Chur¢h Parish sharè Asssigned fees Parochial Hall wnning expèn Church running expens8S CrgY exp&nsès Cost of 8eNi¢e8 PriTrb"ng and rnagazine maintenan of buildings CaNing of churth centre Sunday School prizgs 44.760 2.380 10.873 17.099 4.171 44,760 2,380 10,873 17,099 4,171 2.165 2.151 36,246 41,339 1,170 12,134 8,914 3,756 2,409 2,573 27,778 2,850 2,151 36.246 122,025 220 122.245 102,923 Church adrninistrdtion Accountants f085 Legal f?85 Letting agent fees Sundry management 300 TOTAL EXPENDfwRE 125.850 220 126,070 105,918 Net lncomlngll0go1gj resources {3474) 1.310 133,5641 18771 Total funds brought forward 72,291 2.871 75,162 76,039 TOTAL FUNDS CARFED FORWARD 37,417 4,181 41,598 75,162 10
FENISCOWLES IMMANUEL PAROCHIAL CHURCH COUNCIL STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Total Funds 20Z4 Tot41 Funds Unre51rictad Restrthd Endownwnt FurTrds Fund5 Funds FIXED AsseTS Fixture¥ and fitdngs 450 4SO 450 450 CURRWA8SETS Monotary a¥$ets Bank current aOUnt Bank ceposit accounts othgr as8gt8 15herwood Endowrnant ShaT8S 36,951 16 36,951 1.697 71,825 387 1,681 2,S(K) 4.1B1 41.148 74.712 TOTAL NET ASSETS 75.182 FUNDS Unr8StrK18d fvnrls Re5triGled funds Endowment fun(65 37,417 72,291 4.181 2,871 TOTAL FUNDS The accounts were approved by ts board oFtru5tees on 16 March 2026 and were ggnad on it's behaff by.. Rev. Bryn G Naylar Chairperson Mr P EnknsUe- Church Warden Mrs L Mlden - Trea$urer 11
FENISCOWLES IMMANUEL PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 During the yèar Ihe Parochia Church CrAJnGI paid £47.140 12024- £42,509) to The Blad(burn DI0SaN Board of Finan Lrntted, a".egtereQ cha. Thi5 cOnStled the 'Pari5h Share. which is set by The Blackbjm th.0san Boarij of Finance Lwnrted. who Lrtilise this I1n9 to pay the stipends of vicars olthe BlaEkburn dKKe5an and 5UPPOrt the teaching of the Church ol England faith. The Bl8d(burn txocesan Board of FJnanc8 atso holdstha Parochial Church Council's deposit accounts 8nd shar8 inv8Stm8nts on its behalr. Funds The unr8Stricled fiJrKI B k1 to o)var 8ix month$ ol tha Parochial Church Council'$ gxpected exp9ndre. Th& r8Strict8tJ fvnd ts applied to th¢ pu¥p058 itwas T¥lJ for45 500n as PDS5i)la. The Isherwood Endowment relate5 to 1. Shares in the Chrth Investment Fund with The BL2thbum DiorEsan B¢ard ol Finan kn'mtted pJrd)ased in April 1g94 at 12S.2S wn¢8 per share. As ¥ 34 DecEmb8r 2025 th8 setling prK was 2.219A3 rÉne£ per share12024- 2,312.271 penc r 8harg1 giving a totsl valuè of É44,30812024- £46.1531. The Parochial Crurch Council can only ulilvze the dN,deI$ and intewt of Ltyi8 lor r8pair8 and r8newaL8 to thg thurch building. Flx¢d Assèts Fixtures & Frttings COST As at 1 January 2025 AdditK)ns As at 31 De(ber2025 450 450 DEPRECIATION As at 1 January 2025 and 31 De¢ember 2025 Net Book Valu AS at 31 Dember 2025 450 A5 at 31 De(xmber 2024 450 12