Registered Charlty Number: 1174964 LANCASHIRE COLLABORATIVE MtNISTRY CIO REPORT OF THE TRUSTEES UNAUDfiED FTh ANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 Ainswortbs Limited Cbartcrcd Accountants ajarw Howe StarIe1d Strett BB9 9XY
LANCASHIRE COILABORATIVE MINISTRY CIO CONTENTS OF TIIE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 Report of th¢ TnLSt Independent Examin,5 Report Statement of Financial A¢liviu¢s Balanc¢ Shee¢ Notes to the Financial Ststements 7-13
LANCASHtRE COLLAMORATIVE MLYISTRY CIO REPORT OF THE TRUSTEES FOR THE YEAR LN])ED 31ST AUGUST 2025 The trustees present thcir aDJJual TeEX)rt and the unalldit¢d financi81 ststements of the charity for the year ended 31" August 2025. The fillan¢ial statements comply with the Charities Act 2011 and Reporting by Charities.. Stal¢ment of R¢¢ommendedPractice applieable to cbarities pr¢paring djeir accounts in accordance wtth tbe Financial Reporting Standard applicable in the United Kingdom and Republic of Ircland IFRS 102) (effective I" Jauuary 2019) - {Charitie8 SORP (FRS 102)). LEGAL AND ADMINISTRATIVE DETAILS Registered charfty number 1174964 Reglstered address Bowland House Philips Road Whitebirk Estate Blackburn BBI SNA Trustees Herbert Anthony Cann Dorothy Hewerdine Anne Mills (Resigned 1110612025) Freda Whittle (Rc5igu¢d 1110612025) June Forshaw (Resigocd 11106ll025) Key management personnel Rev Dr Shannon Ledtter Independent Examiner Micha¢l Heys FA ACA Ainsworths Limited Chartered Arcoulllants Charter House Stansficld Street Nelson Lancashire BB9 9XY Bankers Lloyds Bth PLC Church Strcel Blackbum BB2 IJQ
LANCASHtRE COLLABORATIVE MtNISTRY CIO REPORT OF THE TRusfEES (cor¥uED) 14OR THE YEAR ENDED 31ST AUGUST 2025 STRucfuRE, GOVERNANCE AM) LW*AGEMENr Organisational staths Lancashire Collaboratifvt Ministy CIO was registaed as a Charitable IncotPOTated Organisation ("CIO") on 3 October 2017 under the provisioDS of t Charities Act (Charity number. 1174964) and is governed by its foundation constitution of the sam¢ date. OrganisationAI structure The Board currently consists of two trustees whose responsibility is the govffl)ance of the charity. TheTC wa8 on¢ ¢mploy¢e who tcnded to the day to day operations of the Charity during the year, but 8u¢h seIceS are now provided by external sources on a self-employ¢d basis. Reeruitment and appointment of new board members The ttU8tees themselves appoint new tnLSte&s to the Board as n¢Ssary. New trustees are trained by existing trustee8. Risk management The trustces bav¢ examined the major strat¢gic. business and operationa] risks which the ¢haTity fares alld confirni that systemshai'e been cgtablished to ensurc Ibat reoular reFKYrts are produced and that necessary steps be taken to addres8 any issu&5 arising. OBJECTIVES AINI) ACTivrriES The objtS and activiti¢8 of the charity are: tb¢ promotion of religion in a¢wrdance with the princtpl&s of the gene1 assembly of Ullitsrian alld free Christian churches" to carry on activities in furtberance of the obJt aknvc; and the prowsion of financial and oih¢r Sup1 to mcmber ChUbe including the support of miJJi8t¢r$ and propertyy enabling the churches to further their activities. Public benefit In S¢Atillg out Ibe Charity's objectiycs and planning of activitic8 thc t31¢CS bav¢ given carcful consideration to the Charity Con]mission's guidan¢¢ oll public benefit and ilIeve th81 th¢ activities above satisfy this requiretllenL ACHIEVEIVIEwfs AND PERFOILMANCE Th¢ tAncashirc Collaborative Ministy CIO has ¢ontinued to dcvclop relevant I81 activities including for families and those that need skwport and help. Church servic&g areheld regularly? includin& as Tequcst¢& wfeddings and Rites of Pas5agc. SeNi¢es are available digitally on Zoom for members and othcrs who cwmot attend in person. Support 18 also given to thc communities local to our chwches and chapel4 includingmaktngour facilities availabl¢. Oth¢ractivitie5 SLlPW>rt the interaction between different faith groups. Future plans No SilfiCallt changes to the operntiOL8 of th¢ d)arity are foresee
LANCASHIRK COLLABORATIVE MINISTRY CIO KEPORT OF THE TRLISTEES {cO,T1NuED) FOR THE YEAR ENDED 31ST AUGL'ST 2025 FINACIAL REVIEW The accounis of the ch&rityshow income Trf£81.017 (2024.. £50.412) and expenditure of £76.920 (2024: £6),44J)- Qrant irJ¢ome increased £30,525 frorn th¢ previous year. Expenditure increased by 21/& due to iu¢reased wage costs kriging from the cessation of employmcnt of the ¢hariry's sole employv. The charity has n)ade a surplus this year of £4,097, ift contrast to a defJ¢it of £13.031 in the previoLsyear. The tn]siees consider the results for the yr to satisfactory. Reserv&s policy It 15 the N)li¢y of the charity to maintain unrestricted funds, whi¢h are free reserves of th¢ Charilyg al an amount that equaies to 3 Its 6 months operatin8 expendithre, as recom]n¢nded by the Charities Commission to alloH' the Charity lo operate etyeetsvely even w,h-n funding may decrwe. Current free reserves are £7.094 equivalent to approkimatelN' I monih of Vra1tng tXFtndilure. h1]st the curreni level of r¢serves are below the targeted level, the trustees believe the net asset POSition is 3ufficienL to sat15fy Such requirements given the chartty, has few ¢ommttmenls although th¢s¢ levels of free r¢s¢rv&s are Teviewed on a rrgular b&%is. STATEMENT OF TRLSTEES, RESPONSIBILITIFS Uiider chftrity law, the trustees are reSElsible for prerAring the liwrt ofthe Trust¢es and th¢ financiai statements for each fLnLnetal year iyhich show a true and fair view of th¢ state of affai of the ehtirity and of Èhe iiet incon)&exrKndltu forthat teriThl. In preparing thc5e financial statemeTts. genErnlly accepied 8Ctounting Ixactie¢ entails tlot thc lAtee3.. Select suitable a¢wuntinB P)licies and thell apply them consistenily. make judgemetrts and estimates th are re&stsnabl¢ and pnbdent; slate whether the r¢coinrnendaiions of the Stsle4nent of Re¢0mended Pr•ctice hav¢ followe subj¢££ to any material dertureS disdosed and explained in ihtr fina17 stat¢ments' state ivheth¢r ihc financial 5ta¢in¢nts comply %¥ith th¢ trust deej, subj¢ct ¢0 any material departur¢s disclosed aftd ¢xplÈined rn the finartial slatc¥nents- and prepaxe the fiTranciat statements on the goiftg 1X)r¢M basis 1¢$5 it is inAppropriate to pUrne diat the charity will continue its aJivities. The trus*es aT¢ r¢quired to act in acc4)rdance with the tru deed of thecharity. within the framewoyk oftrust law. Thty are responsible for k¢eping proper accouniing records. sufficient to disclose at any tim¢, with reawnable aUr2¢Y, the finanLial p)sition of the charity at that time. aT7d to enable ihem to ensuie that, where any 51atetn¢nts of accounts 8re PTep8red by them wider the ChaTTtie5 Aci 2011 and ihe applicable Charily {A¢¢ounts and Reports) R¢gUlatio, those statements of accounts cornpl>' with the re4uiremenls of tegu]ations under those provisions. The trustees also have a get)¢Tal restM)nsibilitv for faking such sleps as are rvasoiiably open to than to safeguard the &s$¢ts of the charity and to prevent and fraud and oth¢r irregularitie5. Charity requiromeJJts Tbi5 repon been prepared in accordance with reqtsirements set down by the Chari1ies SORP (FRS 102). Atvroved by order of the t8)Brd of $teeS on the ...... . signed on its behf by: Herbert Anihtsny CaDn. Trwstee
INDEPETr'DENT EXAMLNER'S REPORT TO THE TRUSTEES OF LANCASHJRE COLLABORATIVE MIMSTRY CIO I rewrt lo the trustees on my examindtion of the a¢counts of th¢ Lan¢athire Collaboraiive Ministry CIO (the Chorily) for the year ended )lSt August 2025. Responslbllltles and ba51s of rep)rt Ag the trusts of the Charily) you are responsible for the pre{lOn of the ac£ounts in accordan¢¢ wtih the requirements of the Charities Act 2011 Ce Ad-). I report in r¢5P¢Ct of my examinaiion of the Charities actounts carried under seetion 145 of the 201 l Act and in carrying out my examination I hav¢ followed &ll applicable Directions given by tne ChÈrity Commission under section 145(5)(b) of the A¢t. Jndependellt extminer's stalement I have complded my examination, I confinn that no moteri matters have LM)me to rny attention in ¢QnnlI0[1 wilh the exttminalion gÈving me caJse to believe thAt in arky niaterial reSet. 11) accounting records wer¢ Thx kept iE] respttt of the Charity as requtred by section 130 ofthe Act,. or {2) the aOnt5 do not accord with ihose records: or (3) the Hccounts do not comply with ihe applicableffquirements concerning the fom and content of accounts set oui in the Charities (Account$ and Report5) Regulations 2008 othcr than w requirements that il)e account5giv¢a'inteand fair, view which is not&mallertonsideJpdas ]Mrt ofan independentexamination. I h&ve no concems and have across M other matters in connection with the examination to which attention should be drdwn in this rq)ort in ordu lo enable a UndM]Ing of the accouttis to b¢ ]Ewhed. Micha¢l H¢v5 FCCA ACA AsswialiOD of Chartered Certified Accountants Ainsworths Limited Chartcrcd A¢¢ow)WnÉs Charter Flouse Stansfield Street Nelson BB9 9XY
LANCASHIRE COLLABORATIVE MtNISTRY CIO STATEMENf OF FINthCIAL ACTIVITIES FOR THE YEAR ENDED 31ST ALGLST 2025 Unre5trirted nd5 Restricted funds Notss 2025 2024 INCOME FROM: Donation8 and l¢ga¢i4s 80,525 80A25 50,000 Charitable a¢tivAties Investment income 492 492 412 TOTAL INCOTr 81,017 81,017 EXPENDfnJRE ON: CryJarilabl¢ a¢tivities 76920 76,920 63,443 TOTAL EXPENDITURE 76920 76 63,443 NET (EXPENDITURE)lllYCOME 4,097 (13,031) Other recogtii5ed gaIn{lo&S¢S) NET MOVETrfENfs IN FUNDS 4,097 (13,031) RECOTr*CILIATION OF FUNDS.. Total fimds brougbt forward Total funds carried forward io 7,094 1,092 8,186 4,089 All trallsactions relate to oontilluing operations. There are no other recognised gains or lo&ses for the perii>d h¢r than iu thc Statement olFinan¢iaI Activiti¢s.
LAIYCAS'HJRE COLLABORA TIVE MINIffliY CIO BALANCE SHEET AS AT JI. AUGUST 2025 NeS 2025 2024 CURRENT ASSETS Debtors C83h lll bank and in hand 9?86 24,686 9?80 24,686 CREDITORS Amounts falling due within one year 00 20.597 NF.T CURREYf ASSETS 186 4.089 NET ASSETS 8.186 FUNDS Res1ri¢led 10 1.092 1,092 Unrestrickd 10 1997 TOTAL FUNDS These fin&ncial statements were approved by the Board Df Tnjstees on the .. its behalf by.. on Herbert Anthony Cann Tru5lee
LANCASHIRE COLLABORATtVE MThJSTRY CIO NOTES TO THE FINANCL4L sfATEIJEJTS FOR I'HL YEAR Ef4DED 31ST AUGLST 2025 ACCOUNfINC POLICIES Statutory informatlon LAn¢ashire Collaborative MinistryCIO is a charitable incorEx)rdted organisation registered with the Charity Commission in England. Thc rcgis1er clTrarity numkn al addr¢s$ be found in the Report of th¢ TTUStges on pag¢ l. Basis of preparation Th¢ financial statcmcnts hai'e been prepared in accordallce Thith tbc Statetllent of Reco]Dmended Pra¢tice'. Accounting and Reporting by C}ltieS preparing ihcir accounts in cOrdanc¢ wlth the Financial Reporting Standard applicable in the United Kiugdom and Republic of trcland (F]iS 102) issued on 16 July 2014 and the FIn9ClaI Reporting Standard applicable in thc Lnited Kingdom and Republic of Treland (FRS 102) aThd the C]wities Act 2011 atLd United Kingdom Generally Accepted Prnctice as li applies from I" January 2019. IAncashire CollabOrativehfistyclo meetsthe definition of a pub]i¢ Ixn¢fitentityunder FRS 102. Assets and liabilities are illitially recognised at hiswi¢aI cost or traDsaction value UDlcss otherwise stated in the rclevant accounting tK)licy note(s). Golllg concern Th¢ fIqnGla[ statements hav¢been prepared on a goitLg concern basis as the TTUStee5 IKlicvc that th¢¢harily has adeqt¢ rcsources to continue tradillg f(r the foreo¢eable futhr¢. Cash flow The ¢Ilty ts exempt from the requirement lo prepare acash flow statcmellt as Èt qualifies a8 a stna]l entity. Income All incoming r¢60urc¢s are included on the Statcmellt of Financial Activities when the clwity is legally entided to the incomc and the amount can be qUantifL with reasi)llable accuracy. tncome from alltS and similar incomillg resources are included in thepaiod in wbich thcy are receivable. Any income received for specific PUryKTrSC is a¢U0t¢d for as restricted fidS wben re1Vable. Expendlture Expenditure is accounted for on an a¢¢nS basis (inclusive of attributable value added tax whi¢h cannot be recovered) and has b¢¢n ¢la&SIfi uttdcr the priucipal c&tegories related to the cost. Costs allocat to activities in the furtberdnce of the charity's Obj18 are tlios¢ dir¢¢tly &sswiated with achieiing the charity's goals. Support costs are those incurred in CODneclion 7th thc management of th¢ company's &%8cls, orgonisational administratioll and compliance with constitutional and statutory rcquArement& Where costs cannot be direcdy attribu1 ¢0 particar headings they have been 3llocatcd to activities on a basis consistent with th¢ us¢ of resourcGs.
LANCASHIRE COLLABORATIVE MINKSTRY CIO NOTES TO THE FINCLL STATEMENTS (co.YfINUED) FOR 'fHE YEAR E.NDED 31ST AUGLST 2025 ACCOUNTING POLICIES (Continued) Fund OUnting UJ]r¢stricted fijnds arc alIable for use at the discretion of the trustees in dke furtherance of the ¢raI activities of the chari¢y. Surplus funds can be allocated to Testiicted projects if the twst¢¢s kli¢v¢ they are r¢quired. Restriotedfunds are fimds subjectto SifiC r¢8tsi¢tion imposedbyth¢ donors forthepurposeof any aM*al in which the ndS are rais and can only be used for particular purpose within the objects of the charity. T&xution The company is a registered chariry and is therefore exempt from Jncome T&K alld Co4M)ralion Tax under the PTOViSiODS of Section 505(1) of the Income atLd CorwatiotL Te5 Act 1988. Pension costs And other post-retirement benefits The charity operates a defilled Contribution pension scbetll¢. Contributions payable to the charity's pension scheme are Charg to th¢ Statement of Financial Actiiities in tlie Period to which they relate. Debtors Short l¢mi d¢btors are measurcd at tranwtion price, I$ any impainnenL Creditors Short terni creditors are ll)easyr¢d at transaction price. Slgnificont judEements and e5timAtes The trustees consider that no slgnificanijudgements or estinMtes havebeen in theprepardtion of thc8C fmaucial statement& DONATIONS AND LEGACIES 2025 2024 GRANT INCOME FROM.. The Bowlalld Charitable Trust Na2areth Chapel Chorley Unitariau Chapel Burnl¥y, Pendle and Rossendale Council Rossendale PA)rougb coUri1 60,000 13,500 2,IM)O 5,IK>O 25 30,000 18,000 2,000 80,525 50.000 All income above is of unr¢stri¢t¢d funds U[d othcrwi8C Statryl
LANCASIIIRE COLLABOIL4TlVE ThltNISTRY CIO NOTES TO THV NANCIAL sfATEMEJTS (COTr*TINLED) FOR THE YEAR ENDED 31ST AUGLST 2025 CHAIUTABLE AcfviTIES 2025 2024 Sundry 1Come I1¥VESTME INCOME 2025 2024 Interest receivable 492 412 492 412 EXPETr4DITURE ON c4RITABLE A[VITIEs UrtrICted Restrided 2025 2024 Rawt¢nstaU foodbank Salaries Social 8ecurAty costs Defined contribution pension St8 Administrative services Legal and Professional fees GTanls paid to and on behalf of InStitiA0llS (se¢ below) Travcllillg exp¢ns¢s Advertising Indepcjmlcnt Examiner's fees (see IlOw) Sundry expenses Bank charges 1.542 53.612 619 4217 8,084 1998 1,542 53,612 619 4,217 8,084 1,998 3,086 38,142 3,814 12.359 4,478 854 4A78 854 1,937 602 1,236 160 63 1,296 159 61 1296 159 61 76,920 76,920 63.443 AII allts were paid to or on beha]f of r¢ligious institulions in resFttt of rcpairs and maintenance of land and buildings from which they op¢rdt¢. The fees paid to the Independ¢nt Eraminer consist of fees paid for the preparation of the financial statements £972 (2024: £927). and for thc independent examination £324 (2024.. £309).
LANCASHIRE COLLABORATIVE MINISTRY CIO NOTE.S TO THE FIf*ANCIAL gfATE,IIE.NTS (COhYINUED) FOR YEAR ENDED 31ST ALTCLST 202? STAFF COSTS The av¢rage nuinber of cmployees of the cbarity ia the perii)d was l (2024: 1). Salary and Wision costs arc disclosed in note 4 aEK)ve, and relate solely to key D)anagetneat personnel naTned on pagc l. No employees wer¢ remullerat by morc dLan £60,0(Kl in the current nor preceding years. COMPARATTVES FOR THE sfATEMEI¥T OF MANCIAL ACTIVITIES Unrestricted funds Re5trieted funds TotAI funds INCOME FROM: Donations and legacies so,0 Charitabl¢ a¢tivities OLber Income 412 412 TOTAL INCOME EXPENDifuRE ON: Charitable tiVitieS 63,443 63,443 TOTAL EXPENDITURE NET (EXPENDrruRE)IINCOME (13,031) (13,031) Other r¢cognised gainO(losses) NET VAOVKMENTS IN FUNDS (13,031) (13,031) RECONCILIATION OF FUNDS: Total funds brought Corward 1@028 Total fund5 carried forward 4997 1.092 4,089 DEBTORS 2025 2024 Other debtors io
LANCASHIRE COLLABORATIVE MThTSTRY CIO L OTES TO THE FLYNCIAL ATEIEy[s (COYTLNLTD) FOR THE YEAR EWED 31ST ALGEST 2025 CREDJTORS." AMOUF4TS FALLifiG DUE SVtTHtli ONE YEAR 2025 2024 Ac¢ruals Pension creditor Oth¢r creditors 1,20D 1,200 422 18.975 20,597 In the previous year, other crcditor8 conststed of fidS held ou b[ of and owed back to another charity, due to its baak ac¢owJi being closed without noti(K. The name of dEc charity is Proee&ls of Sale of Manse Held in CoT)nexion with RawLenstall Unitarian Church. Its registcrcd cbarity number is 237617. 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrthcted Restricted fundg funds 2025 Total funds Total fund8 2025 2025 2024 Current a85¢ts Currcnl liabiliti¢s 8294 (1,200) 9J86 (1200) 24,686 (20,59D 7,094 4,089 11. MOVEL¥IENT IN FUNDS Net movement in funds At 01.09.24 At31.08.25 Lllrestricted fund8 Gencral funds 4,097 7,094 Restricted funds Legal advir¢ se&sioDS 1,092 TOTAL FLThDS 4,089 8,186 li
LANCASIIIRE COLLABORATIVE MINISTRY CIO NOTES TO THF, FItIANC.IAL STATEI¥.IE_NTS (CONTINUED) FOR TIIE YEAR ENDED 31ST ALGLST 2025 11. MOVEME tN Fu1)s (COhTINUED) N¢¢ movement in funds, included in the alM)ve are as follows". Net movement In funds Incoming resource5 Resourc expended Ullrestrlcted funds General fvlld8 81,017 {76,920) 4,097 Restrtcted ndS L£gal advice scssions TOTAL FUNDS 76,920) Comparatlve for movement in funds Net movement in funds At 01.09.23 At31.08.24 Unre$trfrted funds Gcncral funds 16.028 (13,031) 2,997 Restricted fund5 Legal advic¢ s¢ssion8 1.092 1,092 TOTAL FUNDS 13.031 Comparalivc movemalt in funiLs. included in th¢ above are as follows: Incomlng resources Resources expended movement in lunds Unrestricted funds G¢n¢ral funds 50,412 (63.443) (13,031) Restricted fi]nds L¢gal advicc SCSSIODS TOTAL FUNDS 63.443) 13,031 Unrestricted funds T¢pr¢sent SLuplus income in exc of exE%nditure and 18 available for use by the trustees in accoTdancc wiib the cbaritable objects. A le881 advi¢¢ clinic has bccn launched at Rawtenstall Unitariam ChuTch on Bank Street. Ti)is initiative is in partnership with the Open Lniversity's Open Justtc¢ Ccntrc and the University of Lan¢ter'S taw School. The parttiers want to belp alleviate the strain causd by ullrcsolved legal issues at a ume when legal support services have been cut significantly. 12
LANCASHIRE COLLABORATIVE MLYISTRY CIO NOTES TO THE FlTr*ANCIAL sfATEME)YS (CONTINUED) FOR THE YEAR ETr4DF.D 31ST ALGLST 2025 12. TRUSTEES There were no expenses paid to trustees in the cumt nor preceding year. 13. RELATED PARTY TRANSAcTIos Therc wer¢ no related party tr&n8a¢tions in the current nor preccdillg year. 13