Registered Charity Number: 1174964
LANCASHIRE COLLABORATIVE MINISTRY CIO
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024
Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

LANCASHIRE COLLABORATIVE MINISTRY CIO
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024
Report of the Trustees
Independenl Examiner's Report
Statement of Financial Activities
Balance She¢l
Notes to the Financial Statements
7- 13

LANCASHIRE COLLABORATIVE MINISTRY CIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST AUGUST 2024
The trustees present their annual report and the unaudited financial slatements of the charit), for the year ended
31, August 2024.
Th¢ financial statements comply with the Charities Act 2011 and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective l sl January 2019)
(Charities SORP (FRS 102)).
LEGAL AND ADMINISTRATIVE DETAILS
Registered charity number
1 174964
Registered address
Bowland House
Philips Road
Whitebirk Estate
Blackburn
BBI SNA
Trustees
Herbert Anthony Cann
Lawrence Forshaw (resigned 16 July 2024)
Dorothy Hewerdine
Anne Mills
Freda Whillle
June Forshaw
Key management personllel
Rev Dr Shannon Ledbetter
Independent Examiner
Michael Heys FCCA ACA
Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY
Bankers
Lloyds Bank PLC
Cliurch Street
Blackburn
BB2 IJQ

LANCASHIRE COLLABORATIVE MINISTRY CIO
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
OrganisatlODal status
Lancashire Collaboralive Ministry CIO was registered as a Charitable Incorporated Organisation ("CIO") on 3
October 2017 under the provisions of the Charities Act (Charity number.. 1174964) and is governed by its
foundation constitution of the same date.
Organisational structure
The Board currently consists of five trustees whose responsibility is the governance of the charity. There is one
employee who tends to the day to day operations of the Charity.
Recruitment and appointment of new board members
The trustees themselves appoint new trustees to the Board as necessary. New trustees are trained by existing
trustees.
Risk management
The trustees hav¢ ¢xamined the major strategic: business and operational risks which the charity faces and confirni
that systems have been established to ensure that regular reports are produced and that necessary steps can be taken
to address any issues arising.
OBJECTIVES AND ACTIVITIES
The objects and activities of the charity are:
the promotion of religion in accordance with the principles of the general assembly of unitarian and
free Christian churches.
to carry on activities in furtherance of the object above" and
the provision of financial and other support to member churches, including the support of ministers and
property, enabling the churches to further their activities.
Publie benefit
In setting out the charity's objectives and planning of activities the trustees have given careful consideration to the
Charity Cornmission's guidance on public benefit and believe that the activities above satisfy this requirement.
ACHIEVEMENTS AND PERFORMANCE
The Lancashire Collaborative Ministry CIO has continued to develop relevant local activities including for
families and those that need support and help.
Church services are held regularly, including, as requested: Weddings and Rites of Passage. Services are available
digitally on Zoom for members and others who cannot attend in person. Support is also given to the coinmunities
local to our churches and chapels, including making our facililies available. Other activities support the interactioii
belween different faith groups.
Future plans
No significant changes to the operations of the chartty are foreseen.

LANCASHIRE COLLABORATIVE MINISTRY CIO
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
FINANCIAL REVIEW
The accounts of the charity show income of £50.412 (2023: £70.097) and expenditure of £63.443 (2023: £61,211).
Income has reduced due to lower ￿ant income, whilst expenditure has increased by a modest 3.60/0. As a
consequence of the reduction in income. the charity has made a deficit of £13.031 (2023.. £8,886 surplus). Whilst
such a deficit is not sustainable. the trustees are satisfied that excess reserves are being utilised.
Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at an amount
that equates to 3 to 6 months operating expenditure, as recommended by the Charities Commission to allow the
charity to operate effectively even when funding may decrease. Current free reserves are £2,997 equivalent to less
than I month of operating expenditure. Whilst the current level of reserves arc below the targeted level, the Irustees
believe the net asset position is su￿1Clent to satisfy such requirements although these levels of free reserves are
reviewed on a regular basis.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Under charity law, the truslees are responsible for preparing the Report of the Trustees and the financial statements
for each financial year which show a true and fair view of the state of affairs of the charity and of the net
incomelexpenditure for that period.
In preparing these financial statements, generally accepted accounting practice entails that the trustees:
select suitable accounting policies and then apply them consislently.
make judgements and estimates ihat are reasonable and prudent.
state whether the recommendations of the Statement of Recommended Practice have been followed,
subject to any material departures disclosed and explained in the financial statements.
state whether the financial statements comply with the trust deed. subject to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue its activities.
The trustees are required to act in accordance with the trust deed of the charity, within the framework of trust law.
They are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable
accuracy, the financial position of the charity at that time: and to enable them to ensure that, where any statements
of accounts are prepared by them under the Charities Acl 201 l and the applicable Charity (Accounts and Reports)
Regulations, those statements of accounts comply with the requirements of regulalions under those provisions.
The trustees also have a general responsibility for taking such steps as are reasonably open to them to safeguard
the assets of the charity and to prevent and detect fraud and other irregularities.
Charity requirements
This report has been prepared in accordance with requirements set down by the Charities SORP (FRS 102).
Approved by order of the board of trustees on the I l of June 2025 and signed on its behalf by:
Herbert Anthony Cann, Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LANCASHIRE COLLABORATIVE MINISTRY CIO
I report to the trustees on my examination of the accounts of the Lancashire Collaborative Mtnistry CIO (the
Charity) for the year ended 31. August 2024.
Responsibilities and basis of report
As the trustees of the Charity, you are responsible for the prepa￿tIOn of the accounts in accordance with the
requiremenls of the Charities Act 2011 ('"the Act").
I report in respect of my examination of the Charities accounts Ca￿led out under section 145 of the 201 l Act and
in carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confim) that no material matters have come to my attention in connection
with the examinalion giving me cause to believe that in any material respect:
( l ) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
(2) the accounls do nol accord with those records: or
(3) the accounts do not comply with the applicable requirements concerning the form and contenl of accounts
sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the
accounts give a 'true and fair, view which is not a matter considered as part ofan independent examination.
I have no concerns and have come across no other Matte￿ in connection with the examination to ivhich attention
should be drawn in this report in order to enable a proper understanding of ihe accounts to be reached.
Michael Heys FCCA ACA
Association of Chartered Certified Accountants
Ainsworths Limited
Charterd Accountants
Charter House
Stansfield Street
Nelson
BB9 9XY
Dated I I, of June 2025

LANCASHIRE COLLABORATIVE MINISTRY CIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST AUGUST 2024
Unrestricted
funds
Restrieted
funds
Notes
2024
2023
INCOME FROM:
Donations and legacies
50,000
50,000
70,000
Charitable aclivities
Investment income
412
412
97
TOTAL INCOME
50,412
50,412
70,097
EXPENDITURE ON:
Charitable activities
63,443
63,443
61,211
TOTAL EXPENDITURE
63,443
63,443
61,211
NET (EXPENDITURE)/INCOME
(13,031)
{13,031)
8,886
Other recognised gains/(losses)
NET MOVEMENTS IN FUNDS
(13,031)
(13,031)
8,886
RECONCILIATION OF FUNDS:
Total funds brought fonvard
16,028
1,092
8,234
Total funds carried fonyard
10
2,997
1,092
4,089
17,120
All transactions relate to continuing operdtions.
There are no other recognTsed gains or losses for the period other than in the Statement of Financial Activities.

LANCASHIRE COLLABORATIVE MINISTRY CIO
BALAIYCE SHEET
AS AT 31" AUGUST 2024
Noles
2024
2023
CURRENT ASSETS
Debtors
5.760
Cash at bank and in hand
24,686
12.563
24,686
18,323
CREDITORS
Amounts falling due within one year
20,597
1,203
NET CURRENT ASSETS
4,089
17,120
NET ASSETS
4,089
17,120
FUNDS
Restricted
10
1,092
1,092
Unrestricted
10
2,997
16,028
TOTAL FUNDS
4,089
17,120
These financial statements were approved by the Board of Trustees on the I l of June 2025 and signed on its
behalf by..
Herbert Anthony Cann
Trustee

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024
ACCOUNTING POLICIES
Statutory information
Lancashire Collaborative Ministy CIO is a charitable incorporated organisation regislered with the Charity
Commission in England. The registered charity number and address can b¢ found in the Report of the
Trustees on page l.
Basis of preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice..
Accounting and Reporting by Charities preparing theiraccounts in accordance with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) issued on 16 July 2014 and
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and
the Charities Act 2011 and United Kingdom Generally Accepied Practice as it applies from 1$1 January
2019.
Lancashire Collaborative Ministry CIO meets the definition ofa public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cosl or transaclion value unless olhenvise stated in the
relevant accounting policy note(s).
Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that the charity
has adequate resources to continue trading for the foreseeable fulure.
Cash floiv
The charity is exempt from the requirement to prepare a cash flow ststement as it qualifies as a small entity.
Income
All incomtng resources are included on the Statement of Financial Activities when the charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Inconie from grants and similar incoming resources are included in the period in which they are receivable.
Any income received for specific pury)ose is accounled for as restricted funds when receivable.
Expenditure
Expenditure is accounted for on an accruals basis (inclusive of atlributable value added tax which cannot
be recovered) and has been classified under the principal Categories related to the cost.
Costs allocated to activities in the furtherance of the charity's objects are those directly associated with
achieving the charity's goals. Support costs a￿ those incurred in connection with the management of the
company's assets, organisational administration and compliance with constitutional and statutory
requirements. Where costs cannot be directly attributed to particular headings they have been allocated to
activities on a basis consistent with the use of resources.

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
ACCOUNTING POLICIES (Continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in the furtherance of the general
aclivities of the charity. Surplus funds can be allocated to restricted projects if the trustees believe they are
required.
Reslricted funds are funds subject to specific restriction imposed by the donors for the purpose of any appeal
in which the funds are raised and can only k used for particular purpose wiihin the objects of the charity.
Taxation
The company is a registered charity and is therefore exempt from Income Tax and Corporation Tax under
the provisions of Section 505(1) of the Income and Corporation Taxes Act 1988.
Pension costs and other post-retirement benefits
The charity operntes a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Deblors
Short term d¢btors are measured at transaction price. less any impairn]ent.
Creditors
Short lemi creditors are measured at transaction price.
Significant judgements and estimates
The trustees consider that no significant j udgements or estimates have been made in the preparation of these
financial statement
DONATIONS AND LEGACIES
2024
2023
GRANT INCOME FROM:
The Bowland Charitabl¢ Trust
Nazareth Chapel
Chorley Unitarian Chapel
30,000
18,000
2,000
50,000
18,000
2,000
50,000
70.000
Al l income above is of unrestricted funds unless otherwise stated.

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
CHARITABLE ACTVITIES
2024
2023
Sundry income
INVESTMENT INCOME
2024
2023
Interest receivable
412
97
412
97
EXPENDITURE ON CHARITABLE
ACTIVITIES
Unrestricted
Restricted
2024
2023
Rawtenstall foodbank
Salaries
Social security costs
Defined contribution pension costs
Administrative services
Printing, postage and stationary
Grants paid to and on behalf of institutions (see
below)
Travelling expenses
Advertising
Independent Examiner's fees (see below)
Sundry expenses
Bank charges
3,086
38,142
3,086
38,142
35,877
(2,475)
3,589
13.985
846
3,814
12,359
3,814
12J59
2,044
1,937
602
1236
160
2,044
1,937
602
1,236
160
63
1,155
2,360
4,271
1,200
372
31
63,443
63,443
61,211
All grants were paid to or on behalf of religious institutions in respect of repairs and mainlenance of land
and buildings from which they operate.
The fees paid to the Independent Examiner consist of fees paid for the preparation of the financial
statements £927 (2023: £9(K)), and for the independent examination £309 (2023: £300).

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
STAFF COSTS
The average number of employees of the charity in the period was l (2023: 1). Salary and pension Costs
are disclosed in note 4 above. and relate solely to key management personnel named on page l.
No employees were remunerated by more than £60,000 in the current nor preceding years.
COMPARATKVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total funds
INCOME FROM:
Donations and legacies
70,000
70,000
Charitable activities
Other Income
97
97
TOTAL INCOME
70,097
70,097
EXPENDITURE ON:
Charitable activities
61211
61,211
TOTAL EXPENDITURE
61,211
61,211
NET (EXPENDITURE)IINCOME
8,886
8,886
Other recognised gains/(losses)
NET MOVEMENTS IN FUNDS
8,886
8,886
RECONCILIATION OF FUNDS:
Total funds brought foTward
7,142
1,092
8,234
Total funds carried forivard
16,028
1,092
17,120
DEBTORS
2024
2023
Other debtors
5,760
5,760
10

LANCASHIRK COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals
Pension creditor
Other creditors
1,200
422
18,975
1,203
20,597
1,203
Other creditors consist of funds held on behalf of and owed back to another charity, due to its bank
account being closed without nolice. The name of the charity is Proceeds of Sale of Manse Held in
Connexion with Rawtenstall Unilarian Church. Its registered charity number is 237617.
10. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
funds
2024
2024
Total funds
Total funds
2024
2023
Current assets
Current liabilities
23,594
(20,597)
1,092
24,686
{20,597)
18,323
{1.203}
2,997
1,092
4,089
17,120
11. MOVEMENT IN FUNDS
Net
movement
in funds
At 01.09.23
At 31.08.24
Unrestricted funds
General funds
16,028
(13,031)
2,997
Restricted funds
Legal advice sessions
1,092
1,092
TOTAL FUNDS
17,120
(13,031)
4,089

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
ii.
MOVEMENT IN FUNDS (CONTINUED)
Net movement in funds, included in ihe above are as follows:
Net
movement
in funds
Incoming
resources
Resourees
expended
Unrestrieted funds
General funds
50,412
(63,443)
(13,031)
Restricted funds
Legal advice sessions
TOTAL FUNDS
50,412
(63,443)
13,031
Compargtive for movement in funds
Net
movement
in funds
At 01.09.22
At 31.08.23
Unrestricted funds
General funds
7,142
8,886
16,028
Restricted funds
Legal advice sessions
1,092
1,092
TOTAL FUNDS
8,234
8.886
17,120
Comparative movement in funds, included in the above are as follows:
Net
movement
in funds
Incoming
resources
Resources
expended
Unrestricted funds
General funds
70,097
61,211
8,886
Restricted funds
Legal advice sessions
TOTAL FUNDS
70,097
61,211
8,886
Unrestricted funds represent surplus income in excess of expenditur¢ and is available for use by the
trustees in accordance with the charitable objects.
A legal advice clinic has been launched at Rawtenstall Unilarian Church on Bank Street. This initiative
is in partnership with the Open University's Open Justice Cenlre and the University of Lancaster's Law
School. The partners want to help alleviate the slrain caused by unresolved legal issues at a time when
legal support services have been cut significantly.
12

LANCASHIRE COLLABORATIVE MINISTRY CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31ST AUGUST 2024
12.
TRUSTEES
There were no reimbursements to trustees in respect of travelling expenses in the current and preceding
yea￿.
13.
RELATED PARTY TRANSACTIOIYS
There were no related party transactions in the CU￿ent nor preceding year.
13