Charity registration number 1199630 IEngland and Walès)
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
LEGAL AND ADMINISTRATIVE INFORMATION
Witar
Rev'd Nick Wells (Chair of PCC)
Mission Enabler
Revd Emrna Swart)n"ck
Church Wardens
Oeborah Edwards
Susan Holman
Dèputy Church Wardens
Tabitha Riley
Andrea Tinker
Charlty numbèr
1199630
Dèanèry Synod Reps
Deborah Edwards IPCC Se¢reiaryl (to May 20241
Rachel Higginbolham
Wendy Riley IPCC Treasureil
Elizabeth Willis (Lay Chair of PCC
LLM Representative
Jawui Briscoe
Treasurer
Wendy Riley
Safeguarding Offlcer
Linda Hyland
PTincipal address
The Parish Office
Church Road
Lytham
Lancashire
FY8 SQL
Elected members
lain Ash¢roft (lo May 20241
Diana Harris Ifrom May 2024 & PCC Secretary)
Paul Olive
Alex Vvalmsley
Karteen Wilkinson
JLS1ie Smith
John Dixon (from May 20241
standing Committee ofthe PCC
Vicai (Chairl, Mission Enabler, Chur¢hwardens, Lay Chair, PCC
Secretary. PCC Treasurer
Lytham C ol E Prlmary School Head Teacher5 Nomlnatlo
Michelle O'Neill (to May 2024) then
Amanda Wooldridge (from May 20241
Independent trxamlner
Champion AccountaTIts LLP
Unil 2 Olympic Court
Whilehills Business Park
Blackpool
Lancashire
FY4 5GU

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
LEGAL AND ADMINISTRATIVE INFORMATION
Bankers
CAF Bank
Barclays Bank
HSBC Bank
Sanlander Bank
Virgin Money Bank
Quinquennlal Architect
Cassidy and Ashton
7 East Cliff
Presto
PRI 3JE
Lytham Church Of England School Ivoluntary Controlled)
Head Teacher- MrsAmanda Wooldridge
Lytham C of E Primary School
Park View Road
Lytham FY8 4HA
Legal Advlsors
The Diocesan Registtai
Clayton House
Walker Offi¢e Park
Blackburn BB1 2QE

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
CONTENTS
Page
TTuslees' report
Independent examSnèr's report
Statement of financial activities
Balance sheet
10
Notes to the financial slalemenls

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF STJOHN THE DIVINE & ST CUTHBERT LYTHAM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial ststements for the year ended 31 December 2024.
Thè financlal slalemenls have been prepared in ac¢o¥dan¢e with thè accounting policies sel out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounls in
accordaneè with the Financial Reporting StandaFd applicable in the UK ancl Republic of Ireland IFRS
102)" leffeclivtr 1 January 20191.
Objectives and activltles
The general fun¢lions of the PCC are slated wlthln Sectlon 2 of the Parochial Church Councils {Powers} Measure
1956.
The JC Lytham Mission Statement is currenlly"Two Homes. One Family"
Vvhen planning our activities for the year, the PCC gave consideration lo the Charity Commission's guidan¢e on
public bettefrt, and in particular, the specific guidance lo charities toncemed with the advancement of religion.
Achievements and performance
In the summer of 2024 the PCC enrolled on the Parish Renewal Progr8mmÈ (now the DiDcesan Renewal
Programme}. This programme will assist us lo discuss and develop the missional aspects of the parish, a natural
follow on frown all the adminislrative work we have been doing lo bring the new parish together. The cleigy,
churchwarden$ and other PCC members attended a Leading Your Chuf¢h into Growth in October 2024 and local
training sessions which are then brought back lo PCC. The PCC are COFnmitted to the programme and the agenda
has been adjusted lo ensure lime for discussion of the topics raised.
Our Sunday School re laun¢hed in September with a new name BLAST (Believe, Learn And Seek Truthl- They
meet each wèèk duriny term time and are more involved the All Age Serv¢¢e ea¢h month_ We also have a couple
of new leadeis on board. BLAST meets at Sl Culhbert's alongside the 10.'15am setvirE.
As the year progressed, we began lo see a small incTease in Ihe size of the congregation and we have welcomed
new meTllbeTs. Most encouragingly the attendances for Christmas servicés was the strongest we have s￿n for fwe
years.
We are very grateful lo the Diocesan Board of Finance for grant supptsrt to meet our Parish Share contribution lo
the Diocese of Blackbum. As is evident from our accounts we conb.nue lo struggle lo generate Ihe kicome we
require to cover the costs of ministy in the parish. We have joined the Parish Giving Scheme ID hdp people lo give
and we continuè lo see people slowly engage with this. We wll be looking for further assistance from Ihe DBF with
this as the Diocesan Renewal Programme continues. 11 is clear we need lo fitK* ways lo encourage people ID
commit lo conlribuling further financially lo the parish.
The parish has taken a full part in several Lylham based events induding Club Day, the 19405 Festival,
Remembrance Sunday and the Lylham Liyhts Switch on.
Our Pastofal Ministy Team is now embedd8d in the parish wth a team on foLTrr visitors currerrtly visititig OVEr 20
people regularly. We plan to continue lo grow this team and il's ministry.
Sub committees of the PC have also been formed lo oversee our Finances, SO￿31 Events and Buildings.
Our fvrther aims for the year were irlfofmed by the di¢)ces2n vision and the following and saw us..
Maintain strong links with Lytham CofE Primary School through the clergy leading collective worship each
week and assisting deliver some of the RE ¢urri¢ulum'. leading Worship in Wellies after school club ￿d
welcoming the school communty into both churches for servi¢e', We also ran Christmas Through the
Keyhole and children from Lytham CofE and Hall Park Schools attended, we are grateful to the Lylham
Schools Foundation for assistance wlh the Gosts of Ihis,

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Recommen￿ offering Prayers for Vvholeness and Healing at our monthly Parish Communion.,
Run Home study groups, Lent and Advent Courses, and Alpha.,
Arrange several social events foT both church members and the local cofflmunity.
lthrked ori an application for funding foi a Youth Wot*er in the parish.,
Continue to consider how best lo imprt)vè our church buildin9S.
The Church Hall at Sl Culhbert is used by the parish for the Bertie Bear Glub, wn by the Mother's Union. A number
of olher organi5alions also Tent the hall as well as individual bookings for parties and similar.
A Daily Prayer Èmail is circulated lo the Electoral Roll every morning with prayers for the parish, the comrnunity and
Ihe wortd, it is proving a popular way of the parish praying togethe* each day.
Thlhin the town we have werè with involved with the luming on of the ChTislmas Lights, tsking part irb the procession
and being inviled lo give a Blessing. We continue to supptyl and take part in Club Day and the CIV￿ Ceremotsy on
Remembrance Sunday and host an annual RNLI Servic6 marking the anniversary of the Mexco Disaster.
The numbers (In the elerloral Roll at last years APCM was 286 and oui Occasional Oftice numbers lor the year
were 23 Baptisms, 5 Weddings and 40 Funerals. Our usual Sunday attend8nce across the parish was arwnd 120
people.
2024 has been a year of increased determination to see more people in Lylham come lo faith and our
congregations lo grow in their relationship with Christ. We continue to believe the goodness of G¢xt- Father, Son
and Holy Spirit and have confidence in His future provision for His church in Lytham.
Staff al JC Lyiham
HonoraryAssislant Ckrgy
Revd Helen Houslon
Locally Licensed Ministers
Jacqui Briscoe
Joanne Hutchinson
David Matthews
Bev Wells
Nicola lthiteh6ad
Angela Lee
Marianne Cottièr- Brown
James Walmsltry
Marianne Collier- Brown Ico-ordlnalorl
Marion INhithead
Revd Bety Pedley
Liz Willis
Mrs Fiona Newbold
Mr David Taylor
Michelle O'Neill
Paul Olive
Alex Walmsley
Clive 8arnes
Kay Hopper & Andrea Tinker
Diana Harris
covered by the Churchwardens
covered by the Churchwardens
Linda Hyland
Peter Jebson
Local Lay Minister Emeritus
AuthoFised Lay Ministers
PaslDral Ministry Team
Partsh Co-ordinator
Groundsman
Vision Champions
Head Server at Sl Culhbert
GiftAid Secretary
Electoral Roll Officer
Health and Safety Advisor
GDPR Officer
Safeguarding Officer
Organists

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
John Dixo
Graham Warringlon
Bev Wells and Ms Tabitha Riley
Margaret Fishei
Elizabeth Willis
Dawn Barnes & Hilda Swindlehurst
Julie Smith
Sid Lloyd
Julie Webb
Website arms E-media co-ordinators
Mothers Union Leader
Craft Group Leader
FlowerArrangers
Sunday School Leader
Bell Towers Captain
Fairtrade Co-ordinator
Uniformed Leaiters
Group Scout Leader
Sea Scouts
Cubs
BeaveTS
Brownies
Rainbc>ws
Hall BoD￿ngS
Graham Igoe
Steven Beardsworth
not ctjrrenlly meeting in the parish
Sarah Johnson
Mary TimFnS & Muriel Ward
Muriel W8rd,Susan Holman & Wendy Riley
through the Parish Office
FinancTal review
There is a nel surpltjs for Ihe year of £15,071. Unrestricted ftJn(Ss carried foNard amounted lo £216.075 8nd
included within this balan￿ is the sum of £20,000 held as a designated fvnd for a new organ at Sl John's Church.
The balance on ieslricled funds was £63,991 and endowment funds were £41,040.
The Ifustees have a reasonable expedalion that the chartly has adequate resources lo continue in operational
existence for thè forèseeable fulure, assutning ¢tsntinued support by the Diocese in their assessment of Parish
Share as a voluntary donation.
11 is the policy of the charity that unrestricted funds which have not been designated lor a specific use should be
maintained at a level equivalent lo between three and six month's expenditure. The trustees consider Ihal reserves
al this level wll ensure that. in the event of 2 significant drop in funding, they will be able lo continue the charty's
ctjrrent activities while consideration is given to ways ih which additional funds may be raised. This level of reserves
has begn mainiained during this year.
The PCC carried out risk assessments throughout the year lo identify any major rlsks.
Flnancial RÈsk
Investments held by the PCC are reviewed in 8ccordance wilh Diocesan guidelines. The PCC approves internal
controls for annual accounts and cheque handling.
Compliance with Law and Regulatlon
The PCC is irrformed of risks and these are de311 wth as appropriate. Procedures for reporting accidents are in
pla￿. The firè extinguishers and security alaim are ¢hecked regularly in compliance wlh our H&S policy and
procedures. A risk management survey was carrled out by insufers and acted upon.
Safgguardlng
The Church has adopted the Blackburn Dio¢esan 'Protection for All, Policy on Safeguarding Children & Vulnerable
Adults. JC Lyiham complies with DBS requirements when recruiting volunteers and staff_

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future peTlods
Looking at our aims for 2025 we are pleased that we have made progrèss on èach of the following-
Making Disciples..
Continue to engage fully wth the Diocesan Renewal Programme, including running a Mission Weekend in
Sèptèmber coinciding wslh ￿leb[ating the 1751h Anniversary of the opening of St John's
Continue lo prov¢de ample opportunitie5 for Bible Study..
Bring baptisms into ¢)ur tnain Servi￿ and introduce a Zoom meeting with baptism families lo help them
consider what baptism Tneans
Monitor our range of services and worship opportunities.
Being Wlnesses..
Help our parishioners to gain confidence in telling their faith stories.,
Provide opportunities lo meet 109elhet socially and to whi¢h non church goers could be invited.,
Growtng Leaders..
Encourage new ￿aderS and volLinteers',
support anyone one w18hing lo explore lay or ordained ministry and help lo connect them wilh Ihe
appropriate people in the diocese.,
Make use of diocesan resoufces lo grow leaders through Parish Vision and Leading Your Church into
Growth.
Inspiring Children and Young Pèoplè.
Extend connections ￿tween the school and the church,.
Explore applying for diocesan funding for a parish youth worker".
Embed our Al Age Service and invite BLAST and olheis to take part in planning and leading,.
Our parish buildings..
Pr￿resS repairs lo our buildings as outtined in the Quinquennial SuNey Reports completed in the autumn
of 2024-
Inslall a new Electronic organ al Sl John's as the current pipe organ there is no longer fit for purpose",
Complete the faculty application for creating a lollel and improve the kitchen in Sl John..
Explore repositioning the font al both churches.,
Complete the faculty applicstion lo remove the screen al the east end of the Sl Aidan's Chapel and look to
open up the choir and clergy vestries al Sl Culhbert.
Work with our Bell-Ringers to progress significant repairs lo the bell frame at Sl John'5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
structure, governance and managèment
The Parochial ChLFrch Coun¢il of the Ecclesiastscal Parish of Sl John the Divine and St Cuthbèrt, Lytham is 2 chaiily
registered with the Charity Cornmission for England 2nd Wales. Sl John the Divine Ghur¢h is located on East
Beach, Lytham and St Cuthbert's Church is located on Church Road. Lylham. The parish is part of the Deanery ol
Kirkham, in the Diocese of Blackburn and its official CotresporK1en￿ address is..
The Paiish Office
Church Road
Lytham
LancAshire
FY8 SQL
bsite.'httpljclytham.church
Sl John Divine and St Culhbert, Lytham PCC is a ￿)dY Corporate and operale5 urHler the Parochial c￿r¢h
Councils {Powersl Measure 1956 and the Church Representation Rules.
PCC member5 are appointed as set out in the Church Representation Rules. All ChuTch members are e￿Ouraged
to register on the Electoral Roll and sland for election lo thé PCC_
The Iruslees who served during the year and up lo Ihe date of signalura of the financial statements were-
Deborah Edwards
Susan Holman
Tabilha Riley
Andrea Tinker
Rachel Higginbolham
Wendy Riley
Elizabeth Wllis
Jacqui Briscoe
Linda Hyland
Diana Harris (from May 2L1241
Paul Olive
Alex Walmsley
Karleen Nlkinson
Julie Smith
John Dixon {from May 2024}
Reverend Nick Wells
PCC members receive training as and when appropriate, including roles and responsibililtes, safeguarding, financial
and fabric.
The Vicar and Mission Enabler are licensed by the Bishop of Blackburn and ex~officio members of thè PCC.
The Blackburn Diocesan Board of Finance acted as Custodian Trustee for the inalienable propety of the Church.
Day lo day management of the Church is exercised by the Wicar and Wardans.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYfHAM
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Related TNsts
Lyfh8m Chuich ofEngland School
The Wicar is ark eK-offiLiO Foundation Govemor of the school,. four further poople are elecled by the PCC Irom the
Chuich Membership as schotsl F¢x5ndation Govemots.
L￿baM Ewmenifjal Partn8rship
The Churches in Lylham have a knng established partnershlp to whith th8 parish is a fully comrnitted partner. The
Vmxr, Mission Enabler and two chLTrrch mÈmbers elected by the PCC. serve on th8 LEP Coun¢il. and Ihese posit40n$
were vacant.
Lylham Schools Foundat￿Tr
The Vicar Is Ihg nominated representatfve from JC Lylham oa thg Foundation.
Lylh8m Club DGY Commit180
JC Lyth8m nominates tsfo people to the Committee. The currEnt representatkve is Julie Smith with the second
position vaeanl.
The trusteÈ8' report was approved by the BDaTd ol Trustee8.
ells
Trustèe
Dale..
2OZ

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
l ￿port to the Iruslees on my examination of thè financial ststemenls of The Paro¢hial Church Council of the
EGGlesiastical Parish of St John the Divine & St Culhbert Lylham (the charity) for the year ended 31 Decèmbèr
2024.
Responslbllltles and basi5 of report
As the trustees of the charity you are responsible for the preparation of the financial slalements in accordance with
the fequirements of the Charitie5 Acl 2011.
I report in rèspect of my examination of Ihe charify's financial statements carried out under section 145 of the
challts.es Art 2011. In carrying out my examination I have followed the Directions given by the Char¢ly Commission
under sectK)n 14515llb} of the CharitiesAcl 2011.
Independent examlnerfs statement
Your attentton is drawn to the fact Ihal the charity ha5 prepared the financial slalements in accordance with the
relevant version of the Slalemenl Df Recommended Pfaclice applicable to charities pieparing their financial
slalemenls in acrnrdance with the Fin8ncial Reporting Slandaid applicable in the UK and Republic of Ireland IFRS
1021 in preference lo the Accounting Repo￿n9 by Charities.. Statement of Recommended Practice issued on 1
Apiil 2005 which is referred lo in the exlanl regulations but has now been withdrawn. l undeistsnd that this has
been donè in order for the financial statements to provide a true and fair view in accordanee with UK Geneially
Accepted A¢¢wnling Pr2ctsce.
I have completed my examination. I conlirm that no matters have come to my attention in conriection with the
examination giving me cause lo believe that in any malertal respect..
accounting records were not kept in respect of the charity as required by section 130 of the Ch8ri1ies Act 2011.
the financial slalemenls do not accord with those records," or
the financial slalemenls do not comply wth thè applicable requiiemenls Concerning the form and content ol
financial statements set out in the Charities (A¢counts and Reports) Regulations 2008 other than any
requirement that the financial statements give a true and fair view, which is not a matter considered as part of
an independent examination.
I have no ¢oncerns and have come across no other matters In connection wilh the examination lo vthich attention
shoulit be drawn in this report in order to enable a proper understanding of the financial slalemenls lo be reached.
I CLtyI or) 11cco￿4￿1 LLP
Champion Ar¢ountants LLP
Unil 2 Otympic Court
INhilehi115 Business Park
Blackpool
LancAshire
FY4 5GU
Dated..

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Curret)t flnanclal year
Unrestricted
funds
2024
Restri¢tÈd Endowment
funds
funds
2024
2024
Total
Total
2024
2023
Notes
Income from-
Donations and legacies
CharÈlable actiVFties
Other trading activities
Investments
133.193
47,471
2,165
7.452
133,193
47,471
2,165
9,301
77.678
48.731
154
8,782
1,849
Total income
190,281
1,849
192,130
135.3d5
Expenditure on:
Ch8rilable activities
177,304
1.512
178,816
4LI,934
Total expènditure
177,304
1.512
178.816
40,934
Net gainsl{losses} on
investments
12
3,526
11,7691
1,757
8.255
Net Sncomellexpendlturel and
movement in funds
16,503
337
11.769
15,071
102.666
Reconciliation of funds-
Fund balances a11 January 2024
199,572
63,654
42,809
306,035
203,369
Fund balancès at 31 December
2024
216,075
63,991
41,040
321.106
306,035
The slaleFnenl of financial activlues inclijdes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Prior flnancial yoar
Unrestricted
funds
2023
Restricted Endowment
funds
funds
2023
2023
Total
2023
Noies
Income from:
Donations and legaGies
Chari18ble activities
Other trading activities
Investments
77.678
48,731
154
7.111
77,678
48.731
154
8,782
1,671
Totsl Income
133,674
1,671
135,345
Expenditure on:
Charit2ble activities
39,645
1,289
40.934
Total expenditure
39.645
1,289
40,934
Nel gainslllossesl on investments
12
8,255
8,255
Net Income and movement In funds
102,284
382
102.666
Reconciliation of funds:
Fund balan￿$ al 1 January 2023
97,288
63,272
42,80g
203,369
Fund balances at 31 December 2023
1￿.572
63,654
42.809
306,035

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYfHAM
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
FSxed assets
Tangible assels
Investmenls
14
15
9,896
162,Q02
11,192
171,898
11,192
¢urrent assèts
Debtors
Cash al bank 3nd In hand
16
26.775
154,708
279,616
23,265
181,463
302,881
Creditors= amounts falling due within
on* year
17
132,2751
18,0381
Net ¢urrenl assels
149.208
294.843
Total assets less ¢ufr¥nl liabilit5¢$
321,106
306.035
The funds of the charÈty
Endowment l￿d$
Restricted Income fund5
Unreslricled funds
19
20
21
41,040
63,991
216,075
42,809
63,654
199,572
321,106
306,035
The finano81 stat8m8nts wer8 approved by the Iru5tees on
Reverend
Trustee
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountiny policles
Charlty Informatio
The Parochial Church Council of the Ecclesiastscal Parish of St John the Divine & Sl Culhbert Lytham is a
body corpor8te and operates undei the Parochial Church Councils (Powers) Measure 1956 and the Chur¢h
Represenlalion Rules.
1.1 Accounting cortventlo
The financial statements have been prepared in accordance with the charity's goveming document, the
Charities Act 2011, FRS 102 'The Financial Reporting SlandaTd appliGable in the UK and Republic ol
lieland. I"FRS 102.) and the Charities SORP 'Accounling and Rèporting by Chaiilies.. Slalemenl ol
Recommended Praciice applicable lo charities pweparing theiT ac¢ounls in accordance wtih the Financial
Reporting Standard applicable in the UK and Republic of Iretand IFRS 1021" leffeclive 1 January 20191. The
charity is a Pybiie Benefit Entity as defined by FRS 102.
The charity has taken advantsge of the provisions in the SORP for char￿.@$ not to prepare a stat￿ne￿I of
Cash Flows.
The financial statements have departed from the Charities {Accounls and Report81 Regulations 2008 only lo
Ihe extent required to piovide a true and fair view. This departijre has involved fotlowing the Slalement of
Recommended Pra¢ticÈ for charities applying FRS 102 rather than the version of the Statement of
Recommended Practs"ce whi¢h is referred lo in the Regulations but which has since been wthdrawn.
The financial stslements are prgpared in sterling, which is the functional currency of the chartty. Monetary
amounts in these financial statements are rounded to the neare$l £.
The financial slalèmenls have been Pfepaied under the historical cost Conven￿On. modified to include the
revaluation of certain financial instruments al fair value. The principal accounts.ng policies adopt￿1 are sel out
below.
1.2 Golng concern
Al the lime of approving the financial slalements. tho trustees have a reasonabte expectation that the charity
has adequate iesour¢es lo continue in operational existence for Ihe loreseeable future. Thus the trustees
continue lo adopt the goittg concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance Df their chafilable
objectFves.
Reslficted funds are subject lo specific condf(ions by donors or granlors as lo how they may be used. The
purposes and uses of the reslricled funds 8re sel out in the notes lo the financial statemÈnis.
Endowment funds are subject to specbfic conditions by donors that the capital ¥nust be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entiued lo it aftei ally performatTrce conditions have been mel,
the amounts can be measured reliably, and it is probable that income will be recèived.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, tjnless perfoTmaFice conditions require deferral of the amount. Income lax recoveiable in
relation to donations received under GiftAid or deeds of covenant is recognised at the tim8 of the donalioTI.
11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
{Continuedl
Legacies are recognised on receipt or othe￿ise if the challty has been notified of an impending dkslribulion,
the amount is known, and feceipt is expected. If the amounl is nol known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditltre is recognised once there is a legal or consttu¢tive obligath.on lo transfèr economic benefit lo a
thifd party, it IS Pfobable that a transfer of economic benefits wll be Fequired in selllernenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by adivily. The costs of each activity are made up of the total of dirKI coslg and
shared ¢osls, including support Costs involved in undertaking each activity. Direct costs atlribulabSe lo a single
activtty are allocated direGlly to that aclivily. Shared costs which contribute to more than one activity and
support costs which a￿ not attributable lo a single activity are apportioned betweell those activities on a basis
consislenl with the use of resources. Cential staff Costs are allocated on the basis of lime spent. and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are inilially measured al cost and sub5equenlly measured al cost or valuation, nel ol
depreciation and any impairment losses.
Depreciation is recognised so as to WTtte off the ¢osl or valuallon of assets less their fesidual values over their
useful lives on the following bases..
Plant and equipment
Fixtures and fitbngs
25Uk ori reducing balan
20tsk on reducing balance
The gain or loss arising on thè disposal of an asset is delemined as the ditterence between the sale proceeds
and the carrying valsje of the asset, and is recognised in the statement of firiancial aclivilies.
1.7 Fixed asset investments
Fixed asset investmènts are initially measured at transaction price exduding ttansaclion costs, and are
subsequently measured al fair value al each reporting dale. Changes in fair v81ue are recognised nel
incomel{expendilL¢rel for the year. Transaction Costs are expensed as incuired.
1.8 Iwnpairment of fixed Jssèts
At each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo determine
whether there is any indication that those assets have suffered an impaimienl loss. If any such ind￿ation
exists, the recoverable amount of the asset is estimaled in order lo determine the extent of the impaiiment
loss lif any).
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, olhei shotkterm liquid
investments with original malurthes of three months or less, and bank overdrafts. Bank Dverdrafts are shown
wrthin boirowings in current liabilities.
12-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
Continuedl
q.10 Financlal instruments
The chanty has elecled to apply the provisions Df Section 11 'Basi¢ Financial Instrumenlg, and Section 12
'Olher Financial Instsumenls Issues, of FRS 102 to all of ils financial inslfuments.
Flnancial instruments ale recognised in the charity's balance sheet when the charity becomes paty to the
oontyaclual provisions of the instrument.
Financial assets and liabilities are offset, w￿h the net amounts presented in the financial slalèments, when
there is a legally enfoiceable right lo sel off the recognised amounts and there is an intention to Settle on a net
basi5 or lo realise the asset and sèllle the liability simultaneously.
Basic financiTal assets
Basic financial assets. which include debloT5 and cash and bank balances, are initially measured at
Iraftsaction price including Iransad¢on costs and are subsequèntly carried at amortised cost using the effective
inlerest method unless the arrangement conslilules a finan¢ing Iransaclion. where the tiansaclion is
me8sured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year aTe not amortised.
Basic finaD¢lal liabilities
Basic financial liabilities. including creditors and bank toans are ini118lly recognised at transaction price unless
the arran9etnenl constitute5 a financing transaction. where the debt instrument is measured at the present
valLÈè of the ftjlure payments disGounled al a market rale of intÈrest. Financial liabilities classified as payable
within one year are not amortlsed.
Debt inslNmenl$ are subsequenuy carried at amorlised cosl, using the effectivè interest rale method.
Trade creditors 8re obligations lo pay for gixxls or serwces that have been acquired in the ordinary course ol
opeialions from suppliers. Amounts P8y3ble are classified as current liabilities il payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al
transaction price and subsequenlly measured al amortised cost using the effèctive interest rnelhod.
Oerecognition of finaneial liabilities
Financial liabilities arè derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employèe beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices Bre
re￿*ve￿.
Temiinalion benefits are recognised immediately as an expens8 when the charFty 15 demonstrably commilled
to lerminale the employment of an employee or lo piowde termination benefrts.
1.12 RetiTernent benefits
Payments lo defined contribution retyr&menl benefit schemes are Gharged as an expense as they f811 duè.
13-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Critical aGcountlng estimates and ludgemonts
In the application of the charity's accounting policies, the trustees are required lo make judgements, estimates
and assumption5 abovt the carrying amount of assets and liabilities that are not readily apparent from other
SOLtrces. The Èstimates and associated assuvnptions are based on historical expefienGe and olher factors that
are considered to be relevant. Actual resutts may differ from these eslimales.
The estimates and LÈnderlying assumptions a￿ reviewed on an ongoing basis. Revisions to accounting
estitnates ale recognised in the period in which the eslimate is revised where the revision affects cmly that
period. or in the period of the revision 8tTrd future periods where the revision affects both Current and future
periods.
Donations and legacles
Unrestricted Unrestrlcted
funds
funds
2024
2023
Donations and gifts
Legacies receivable
Grant
100.917
32,276
75,582
2.000
96
133,193
77,678
Income frorn charitabl? activilies
UnrestrittÈd Unrestricted
funds
funds
2024
2023
Charitable income
Wedding & funeral fees
Charitable rental income
29,1 L19
18,362
25,550
23,181
47,471
48,731
Incorne from other trading acuvitles
UnrestriGted Unrestricted
funds
fund$
2024
2023
Fundraising events
2.165
154
14-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from investments
Unrestricted Restrlcted
ftjnds
funds
2024
202d
Totsl Unrestrlcted Restricted
funds
funds
2023
2023
Totsl
2024
2023
Interest receiv8bl&
7,452
1,849
9,301
7.111
1,671
8,782
Expenditure on charitable a¢tlvltl8s
Direct
Dlrect
Charitable
Charilable
Expenditure Expenditure
2024
2023
Direct costs
Staff costs
Depreciation and impaim)8nt
Council lax and water
InsuranGe
Light & heal
Repairs & mainlenanca
GeneFal adminislralion incl stationery & copier
Telephone
Organist costs
Weddings & funeral costs
All8r requisites
Donations
Traidcraft stall
Parish assessment
Sundry expenses
Cleaning
Olh6r chaTltable expenditure
31,099
1.995
9,471
10,990
25,600
8,826
3,547
2.621
4.564
2.055
1,051
206
329
65.353
4,481
1,050
786
27.693
2.475
9.551
9.322
37,856
15,778
4.112
1,776
1,808
5,567
2,128
688
185,2031
3,270
825
876
174,024
38,522
Share of support and govemance costs Isee noto 81
Govemance
4,792
2,412
178,816
40.934
Analysls by fund
Unreslricled funds
Rest￿cted funds
177.304
1,512
39,645
1,289
178,816
40,934
15-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support Costs allocated to activlties
2024
2023
Governance costs- legal & professional
Govemance cosls- accountancy
3,720
1,072
2,412
4,792
2.412
Analysed between-
ChaTilable activities
4,792
2,412
Net movement In funds
2024
2023
Th8 n81 movement in fund5 is stsled after Ghargin9ll¢redilingl:
Fees payable for the independent examination of the chafily's fillar￿181
slalements
DepreGialion of Dwned tangible fixed assets
1,072
1.995
2,412
2,475
10 Trustees
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the
tharty during the year.
11
EmployÈÈs
The average monthly number of employees during the year was".
2024
Number
2023
Numbér
Employment costs
2024
2023
Wages and salaries
Other pension costs
30.215
26,886
807
31,099
27,693
There were no employees whose annu21 remuneration was more than £SO,LIOO.
16-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Galns and losses on investménts
Unrestri¢tèd Endowment
funds
funds
2024
2024
Total Unrestrlcted Endowment
funds
funds
2023
2023
Total
2024
2023
Gainslllossesl arising on..
Revaluation of
investments
3,526
{1,7691
1,757
8,255
8,255
13 Taxation
The charity is exempt from laxalion on its activities because all ils income is applied for charitable purposès.
14 Tangible fixed assets
Plamt and Flxtures and
equtpment
fithngs
Totsl
Cost
At 1 January 2024
Addiliong
1.583
13,279
699
14,862
699
At 31 December 2024
1,583
13,978
15,561
Depreciation and impairment
At 1 January 2024
Depreciation charged in the year
594
297
3.076
1.698
3.670
1,995
Al 31 Oecembar 2024
891
4,774
5,665
Carrying amount
At 31 December 2024
692
9,204
9,896
Al 31 December 2023
989
10,203
11,192
17-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Flxèd asset Snvestments
Unlisted
Investments
Cost or valuatlon
At 1 January 2024
Transfer in
Valuation ¢hanges
160.245
1.757
At 31 December 2024
162.002
Carrytng amount
At 31 December 2024
162,002
Al 31 December 2023
Investments he￿ by the tsyo foimer parishes prior to the merger have been Iransf8rred into the llew joint
entity.
16 Debtors
2024
2023
Amounts falling due within one year:
Trade deblois
Other debtOT8
Prepayments and accrued in¢om8
25,732
14,668
263,480
1.468
1,043
26.775
279,616
other debtors for the prior year include the b81ance of donation of nel assets from the merger of tsvo other
chuTch entities.
17 Creditors: amounts falling due wsthin one year
2024
2023
Other laxalion and social security
Tiade creditors
Accruals and deferred income
2,055
20,853
9,367
S54
7,384
32.275
8,038
18-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Retirement bènefit schemes
2024
2023
Defined contributlon schemes
Charge lo profit or Ioss in respect gf defined contn"bulion 5¢hÈmès
884
807
The charity operates a defined Gonl¥ibution pension schème for all qualifyir¢g employees. The assets of the
scheme aTe held separately from those of the charity in an independently administered fund.
19 Endowmentfunds
Endowfflenl funds rep¥esenl assets which musl be hekl permanently by the ch¥iily. Income arising on the
endowment ftjnds can be used in accordance with the ob￿ctS of the chaiity and is in¢luded as unrestricted
inCOFne. Any capital gains or losses arising on the assets fomi part of the fund.
At 1 January
2024
Galns and
losses
At31
Dècember
2024
Permanent endowments
42,809
11.769)
41,040
Prevlous year-.
At 1 January
2023
Gains and
losses
At31
December
2023
Permanent endowments
42,809
42,809
19-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Restricted funds
The reslricled funds of the charity comprise the unexpended balatKes of donations and grants held on trust
subject to specific conditions by donors as lo how they may be userl.
Njovement in funds
Incoming
resources
Movement In funds
InGoming
Resources
Balance at
resources
eXPE￿￿d 31 December
2024
Balance at
1 January 2023
Resourc25
Balanc8 at
expended1 January 2024
Organ appeal
Isc)
Bell ftjnd {SC)
Rose Queen
11,756
2,061
11.756
11.756
2,061
13.756
2.061
Isci
Halllkilchen
Isci
Tower
pointing ISC)
BCP teaching
532
532
532
532
4,296
4,296
4,296
2,046
2,046
{sci
2.000
2.000
2,000
Organ Tepairs
maintenance
Isci
ChildTens
work ISC)
Sundry
stnaller funds
Julia Bell
worship ISC)
Youth club
1,050
1,050
1,050
100
100
100
440
440
440
692
692
692
Isci
1.189
1,189
1,189
streaming
equipment
Isci
Ladies Circle
fund ISJI
Alarm grant
1.444
{1441
1.300
11311
1,169
717
717
717
Isc)
1,000
1,000
1,000
Building fund
IsJ}
20,361
291
18051
19,847
334
20.181
Carpet fijnd
Isc}
Carpel fund
(Jointi
Rose Queen
{sJi
Organ appeal
ISJI
100
100
100
100
247
247
247
247
12,610
12,610
13401
13,640
1,502
11,3811
13,761
631
631
641
13
654
63,272
1,671
{1,2891
e3,654
1,849
11,5121
63,991
-20-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Unrestrlcted funds
The ur5reslricted funds of the charity comprise the unexpended balances of donations and grants which are
not subiect lo specifrc conditions by donors and grantors as lo how they may be Lfsed. Thèse include
designated funds which have been sel aside out of ￿n￿strIcted ftjnds by the Iruslees for specific purposes.
At 1 January
2024
Incoming
Tesource5
Resources
expended
Gains and
losses
At31
D￿ember
2024
Organ fvnd
Genèral ftjnds
20,000
170,281
20,000
196,075
199,572
{177,3041
3,526
199,572
190,281
1177,3041
3.526
216,075
Previous year..
At 1 January
2023
Incoming
resources
Resources
expend&d
Galns and
losses
At31
December
2023
General funds
97,288
133.674
139,645}
8.255
199,572
The PCC have designated a legacy received during the year of £20,000 towards the cost of a new organ.
22 Analysis of net assets beljveen funds
Unrestrlcted
funds
2024
Restricted Endowment
fvnds
funds
2024
2024
Total
2024
At 31 December 2024:
Tangible assets
Investments
Current assetsllliabilitses)
8,727
120.962
86.386
1,169
9,896
162,002
149,208
41,040
62,822
216,075
63.991
41,040
321.106
21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Analysis of net assets between funds
{Contlnued)
Unrestrict
funds
2023
Restrictèd Endovnnent
funds
nds
2023
2023
Total
2023
At 31 December 2023:
Tangible assèts
Cu￿ent assetsllliabililies)
9,893
189.679
1,299
62,355
11.192
294.843
42,809
199,572
63,654
42,809
3￿,035