Charity regÈ$tration number 1199630 (England and Wales) 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 2025 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM LEGAL AND ADMINISTRATIVE INFORMATION Vicar Rev'd NÈck Vvells (Chair of PCC) Mlssion Enabler Revd Emma Swarbrick (Vice Chair of PCCI Church Wardens Deborah Edwards Susan Holman Deputy Church Warden5 Tabitha Riley (to M8y 20251 Andrea finker Charity number 1199630 Deanery Synod Reps Deborah Edwards Rochel Higglfl￿thaM Wendy Riley IPCC TreasureTI ElvzabÈth Willis {L8y Chair of PCC) LLM Representstivè Jacqui Briscoe Treasurer Wendy Riley Safeguarding Officer Linda Hyi8nd Prinelpal address The Parish Office Chureh Road Lythat Lancashire FY8 SQL Elected mèmbers John Dixon Diana Hairis IPCC Secretary) Paul Olive {to May 20251 Julie smith Alex Walm51ey Karleen Wilkinson m￿hael Phillips lfrotn Juty 20251 Cowopted from the Bell RlngeTS Standing Commlttee of the PCC Vicar {Chair}, Mission Enabler, Chuichwardens, Lay Chalr. PCC Secretary, PCC Treasurer Lytham C of E Prlmary School Head Teachors Nomination Michelle O'N8ill THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM LEGALAND ADMINISTRATIVE INFORMATION Independent examiner ChatnpionAccounlanls LLP Unit 2 olymp￿ Court hilehills Business Park Blackpool Lancashi FY4 5GU Bankers CAF Bank B3rclays Bank HSBC Bank Virgin Money Bank QuinquennÉal Archittct Cassidy and Ashlon 7 East Cliff Preston PR1 3JE Lytham Church Of England School (Voluntary cl￿trOlled} Head Teacher- M5 Hannah Davies Lytham C of E PIiFnary School Park View Road Lylham FY8 4HA Legal Advlsors The Diocesan Regislraf Clayton House Walker Office Paik Bla¢kbum BB12QE THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM CONTENTS Page Trustees. report 5ndépèndent examinerfs repoit Stalement of financial a¢livilies Balan￿ sheet 10 Notes to the financial statements THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and finanual statements for the year erKled 31 De￿rnber 2025. The financial slalements have been Prepared in a¢¢ordance with the a￿oUntIng policies set out in note 1 to the fjnancial slalements and comply with the ch8rily's goveining document, the Ch8rities Act 2011 and"AccourEting and Reporting by Charities.. Slatement of Recommended Praclice applicable to charities prepaTing their accounts ir? accordance with the Financkal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. Obi•ctlves and activitÈe8 The general functions of the PCC are slated within Section 2 of the Parothial Church Councils (Powers) Measure 1956. The JC Lytham Mission Statement is currently"Two HO￿eS, One Famiv,. Wnen planning our activities foi the year. the PCC gave ci)nsideration to the Charity Cotntnission'5 guidance on public benefit. and in particular, the 5pecilic guidance to charities concerned with the advancement of religion. Achievem8nts and performance In the summer of 2024. the PCC enrolled on the Diocesar7 Renewal Programme, this programme has assisted us to discuss and develop the m15sional aspects of Ihe p2rish through 2025. The ckrgy and chuichwardens have attended local training sesstons, based on Leading Your Ghurch into Giowtli which were then brought back to PCG. The PCC ha5 been committed to the piogramme and the agenda has been adjusted to ensure for discussion of the topics raised. The size of the congregation has slabilised ar￿ although it remains lower than we would wish. we have we1coffled new member5. Once again, the attendances for Christmas services was strong aFFd we clearly ietatn gotxl will tcross Ihe wider communtly. Perhaps this is best highlighted by the relationship we have with t>oth our own school and also Hall PaTk School who both come into our churches durtng Ihe year atsd accepted an invilalion for years 2 and 4 to attend oui Christtll8s Through the Keyhole. We are very grate1￿1 to the Diocesan Board of Finanoe for grant gupport to meet Ouf Parish Share contribulion lo the Diocese ol Blackbuin. As 15 evident Irom wr accounts we continLie to struggle to generate the income we require tts cover ihe day to day costs of ministry in the parish. Towards the end of the year we reintroduced passing the Collection Plate during oui tllain services in the light of changes in advice following nalK)nal research. Also in December we Feceived a legacy 01 £17￿00 which together with seveial smaller legacies during the year allowed us to finish the year in a strong finanrial posllion. Folknwing the Tetirement in February of the GTound5man at St Cuthbert's 8 subcontractor was engaged, bringtng it in line with similar 8rrangements at St John's, we have been complimented a nutnber ol times on the good condition of both chLtrchyards and we ale grateful lo the contractors. The PCC also adopted ievised Churchyard RegLÉlations during the year. The paT15h has laken a lull p8rt in several Lyiham based events includtng Glub D3y, the 1940s Festival, RemeEnbrance Sunday and Ehe Lylham Llghts Switch On and th8 vicar has attended several Lylham Town Council meeting5 followty)g it's creation durirsg the year. We also hDSt a RNLI service in Decemb8r lo mark the anniversary of the Mexico Disaster. We decided wth the reduction in baptisms to begin to indude them in our main 10'.15am seNices. This helps us underfine that the baptised are being wel￿rned Into the church famity. During the ye8r we began to addiess the issue of offer¢ng approprÈal8 SUPPOrt to children who catne a5 gue51s and overall families èppeèr to appreciate our ew baplism arrangemenls. Our Pastoial Ministry Team is now embedded in the parish with a team of six visitors GurrEnt￿ visiting over 20 peop18 regularly. We plan lo Conti￿Ue to gcow (his team and rninisty THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT L}￿HAm TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 3q DECEMBER 2025 The oygan al 8ach church has provided us with headaches duiing the year, we are ple8sed to say a new Allan organ was ins1211ed at st John's in time for Christmas and the organ at St Culhberl's had n&w cornputer elements replaced and full voice returned loo. The Church Hall at st Cuthbert is used by the parish for Ihe Bertie Bear Club, run by the Mother's Union. A number of other organisations also lent the hall as well as indwidual bookTrngs for parties and simiFar. A Daily Prayer email cDntinues lo be cÈrculaled to the Electoral Roll every moming wilh prayers for the parish. the community and the world, il is proving a popular way tsf the parish praying together each day. 2025 has be8n 8 ye8r focused on the Diocesan Renewal PrDgratThme and we are aware a few other plans have been held back as much of our timo and energy has been direcied into Ihis. Inilalives have been Tnade to address this and Ihey will help infoTtn our plans for 2026. We once again continue to believe the wodne5s of God - Father, Son and Holy Spirit and have confidence in His futuie Pfovision for Hts church in Lylham. staff at JC Lytham Honorary Assistant Clergy Revd Hclen Houston Revd Betty Pedley Jacqui Biiscoe Joanne Hutchinson David Matthews Bev Wells Angela Lee Marianne Cottier- Blown James Walmsley Marianne Cottier- Brown (Co-ordin8lorl Anne Dixon )Aary Mangnall Revd BElly Pedley Karleen V￿lkIn￿on Liz Willis Fbna Newbold Clive Barnes, Beryl Matthews. Tabitha Rlley Kay HoppeF & Andrea Tinker Dianè Harris covered by the Churchw81dens covered by the Chuichwaiden5 Linda Hyland Peter Jebson John Dixon Graham Wdtfington Bev Wells and Tabitha Riley covered by the MU CommÈrtee E5izabeth Wllis Dawn Baines Julie Smith Sid Lloyd Julie Webb Lorally Licensed Ministers Local Lay Minister Emeritus Authorised Lay Ministers P8Stor81 Ministry Team Parish Co-oidinator Servers GillAid Se¢relaThes Electoral Roll Officer Heath and Safety Advisor GDPR Officer Safeguarding Officer Oiganists Website and E-media co-ordinators Mothers Union Leader Craft Group Coordinator FlowerArranger BLAST {Sunday Schoof) Leader Bell Towels Captain Fairtrade Co-ordtnator 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 2025 Unifoimed Le8ders Group Scout Leader Sea Scouls Cubs Beavers Brownies Ratnbows Hall Bookings Graham Igoe Steven Beaidsworth Lynne Mellof5 Sarah Johnson Mary Fimms & MurEI Ward Murlel Ward,Susan Holman & Wendy RÈley through the Parish Office Financial review There is a Tret surplus for the year of £111,252 due to significant legacies ieceived in the year of £229,158. Unrestricted funds cartied forward amunled to £328,356 The balan￿ on restricled funds was £62,079 and endowmenl fvnds were £41,923. The tru51ees have a reasonable expectation that the thaiity has adequate resources to continue irh operational existence for the foreseeable tuture. Assuming continued support by the Diocese in their assessment of Parish Share as a voluntary donation. It 15 the policy of the charity that unrestricted funds which have not ￿en designated for a speufic use should be rnaintained at a level equivalent lo belween three and six month's expendilure. The trustees ctsnsider that reserve5 81 this level will ensure that. in the event of a signn%c2nt drop in funding, they will be able to continue the chdrity's CUTienl 8Gtivities while con5ideralion is given to way5 in which additional funds may be raised. This level of ￿serveS has been maintained dLtring this year. The PCC carried oul assessments throughout the year lo identfy any major risks. Financial RFsk Investments held by the PCC are reviewed in accordance with DKicesan guidelines. The PCC approves intemal nlrols fof annual accouw)ts and cheque handling. CoTrEpliance with Law and Regulation The PCC is inft>med of risks and these are deal with as aFvropriate. Procedures for f8P(brting accidents are in place. The lire extinguishers and security 8latm are checked Tesiularty in Comptiance with oui H&S policy and pl(￿edUreS. A risk management survey was carried out by insurers and acted Upon. Safeguarding The Church has adopted the Blackbuin DÉocesan 'Protection for All. PolKy on Safe9uaiding Children & Vulnerable Adults. JC Lytham complies with DBS requirements when recr¢Jiting 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 2025 Plans for future periods Looking at our aims for 2026 we are pleased that we have made progfES5 on ea¢h of the following OtsrAims for 2026 are in line with the Blackburn Diocesan Vision. Making Disciples.. Be inueasingly aware of our opportunities to speak the name of Jesus lo people w8 inleFact with as a church and 85 individual Chiistian5". Lead Hope Explored and Alpha courses al key points during the year Continue to provide ample opportunities for Bible Study: Further devèlop the care we offer to gL¢esls attending baplisrns., Monitor our range of services and worship opportuni1188_ Belng Wrtnesses.. Help psrÉshioners to gain confidence in telling their faith stories.. Provide opportunilies lo rneel together socially and to which non church goers coukl be invited., Be invofved in Lylham evenl8 which occ￿[ duiing the year (i.e. Club Day, 402 Weeken¢J and Remembrance Svndayl Growing Leaders.. Encourage new leaders and volunteers- TD SUPPOrt ￿ member5 of our parish as they begin training as LLMS., Support anyone one wishing to exploi¢ lay or ordained ministry and help to connect them wth the appropriate people in the dioc888- Inspiring Children and Young PeDpI8: Maintain conneciions be￿een the school and th¢ church., Maintain and review oui ministry to thildFen espeoally our BLAST group (Sunday School)- Introduce Minecraft church once a month., Offer a Toddler Prais& service each tnonth at Lylham CofE Primary School- Slrengthen lies with OLEr G￿￿e8 and Scoth8 groups. 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 2025 Our parish butldings.. Complete the facuhy application frjr cre8tÉng 8 toilet and improve the kitchen in St John's.. Complete the faculty application lo rgmove the screen at the east end of the St Aidan's Chapel and look to open Lap the choir and dergy vestries al St Cuthbert'S', Vvoik wÉth our Bell-Ringers lo progress S￿nIfICant repairs to the bell fratne al Sl John's., Progrèss improvements lo the ParÈ5h H811. induding reftsrbishing toilets and impiDving healing. Through the year we will be updating our Policies and Procedijres Èncluding developing an Employees Handbook and 8 Volunteers Handbook to slren9lhen tsur governance and provide gieater cEarity. The PCC will also be writing and adopting a new Parish Vt8ion and Action Plan which will help inft>tm the Parish Profile which will be necessary in the appointment of a new Incumbent. Our cuirenl vicar, Revd traick Wells. has announ¢ed he v4tll be reliring in Oclob8r 2026. Structure, governanco and management The Parochial Church Council of the Ecclesiastical Parish of Sl John the Divine arjd St Culhbert. Lytham ts 8 charily registered with Ihe Charity Commission for Engl8nd and Wales. Sl John the Dlvine Church is located on East Beach, Lytham and St Culhbert's Chtjrch is located on Church Road. Lylham_ The parish is part of the Deanery of Kirkham, in the Diocese of Blackburn and ils oificial correspondence address is. The Parish Office Church Road Lytham Lancashire FY8 SQL Website.'hllpfidytham.church Sl John Divlne and Sl Cuthbett, Lytham PCC is a body corporate and operates under the Parochial ChuT Counc415 (Power51 Measure 1958 and the Chureh Rep￿sentatiOn Rules. PCC memb81s ar8 appotnted as set out iri the Church Representalion Rules. All Church members are encouraged to regislei on the Electoral Roll and stsnd for election lo the PCC. The trustees who served during thE year and up to the dale of sign81ure of the financial slalemenls were.. Deborah Edwards Susan HolmBn Tabtha Riley Andrea finker Rachel HiggintKbtham Wendy Riley EIEabeth Vlfillis Jacqui 8ris¢oo Linda Hyland Diana Harris Paul Olive (to May 20261 Alex Walmsley Karleen Wilkinson Julie Smith John Oixon THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEPABER 2025 Rèverend Nl¢k W811$ PCC members re¢efve tralnlng as and when approprfate, Includlng roles and r8spon5ibilities, safe9uaTding, fina￿claI and fabric. The Mcar and Mi5slon Enabler are I1￿n$¢d by Ihe Bishop of Blackbum and ex-oificio membets ol the PCC. The B1ad(bum Diocesan BoaTrt ol Finance acted a8 Custodian TTU5tee forlhg [nal￿nable prwerty of the church. Day to day managernent of the Church Is exerclsed by the Virar artrd Wardens. Related Trusts Lylh8m Cljurch of England SGhoul The VKar b5 an exdficio Fourmlation GoveTnor of the school- fou¥ furlher people ar8 8t8ct8d by the PCC from th8 thurch membèrshlp as school FOund￿￿on Gov8mors. Lytham Ewmenlcal Partn&tship The Churches in Lytham have a long ègtablished partnefshlp to whl¢h the parish Is a fvlly committed partner. The Iri¢ar, Mlsslon Enabl¢r and Iwo church members elected by the PCC. serve on the LEP Couneil, our current representatWe Is Susan Hdman. Lyth8m Sohools Found8(ion The Vicar Is the nomlnated rep￿entatiVe fmm JC Lytham on the Foundotion. Lylham Club D8y CoMmi1188 JG L3thaffl nominates two people to the Committee. The current repTesen¢Ellve Is Jul(e Sm51h wlth th8 second posllion vacant The trust88s' report was approve¢J by tho Board ol Trustees. Rever8 TriJst•e el 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 I report to Ihe trustees on my examination ol the financial slalements of The Paiochial Chuich Ctsuncil of the EcclEsiaslical Parish of St John Ihe Divine & St Cuthbert Lytham (the char¢lyl for the year ended 31 December 2025. Responsiblltiies and l)asis of report As the Iruslees of the charity YOU 8Te responsible for the preparation of the finana81 staternent5 in accordance wtlh the requirements of the Ch3rlties Act 2011. I report in respect of my examirkalion of the charity's finanaal statements carried out undeT Section 145 of the Charities Act 2011. In carrying out rTV exarnination I have folltrwed the Directions given by the Charity Commission under 5ecbon 145{5}{bl of the Charities Act 2011. Independ8nt examinor's statement sin￿ the chaiity's gross income excee(led £250.000, the independent examiner musl be a member of a body listed in seclion 145 of Ihe Charities Act 2011. 1 confim) that l am qualffied to underlake the cxaminalion bec8Use l am a rtTre¥nber of the Institute of CharteredAccountantS In England and Wales, which E5 one of the listed bodies. Your attentton is diawn to the fact that the chafily has PTepaied the financial statetTrents in accordance with the relevanl veisiorb of the StateThenl of Recommended Practice applicable to charities preparing their financ$81 slalemenls in accordance with the Financial lts discounted al a maiket rate of interest. Financial liabilitre5 dassified as payable wilhin one year are not anK)ttised. Debt instruments are subsequently carried at amortised cost. using the effective intèresl rate method. Trade crediloFS are obligations to pay for goods or seNices that have been acquired in the oidtnary course of operations frotll suppliers. Amounts payable a￿ classified as I￿rrent liabilities if paytpent 15 due within one yeai or less. If not. they are presenled as non-cuffent liabilities. Trade creditors are recognised initialty at transaction prre and subsequently m88suied at amortised cost using Ihe effeclÉve interest rnethod. Derecognition of finonci41 lfflabiJTitl&s Financial liabilities are derecognised when the charty's contractual obligations expire or afe discharged or cancelled. 1.11 Employèt bènefits The c05t of any unused holiday en(￿ement is recognised in the perÉod Sn whith the employee's 88rvices a received. Temiination benefits are rewgn15ed imme(liately as an expense when the charity is dèmonstrably committed to teTrnin8le Ihe employment of an empSoyee 01 lo piovide tEtmination benefrts. 1.12 Retlrement benefits Payments to defined contrth)ulion rettrement benefit schemes are charged as an expense as they fall due. 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 DECEJWBER 2025 Critical accounting estimates and Judgements In the applicalion Of the charity's aCCOLtnling wlicie5, the ItUStees are requi￿ lo make judgements, estimates ar￿ a55UmPtions abDth Ihe carrying amounl of assets ar)d liabilities that are not readily apparent fiorn othec sources. The estimates and associated assumptioiis ale based on histo￿1￿1 expertence and other faGlors that ale considered to be relevant. Adual iesults may ijiffer from these estimates. The esltmates and undeTlying assutnptions are wiewed on an ongoing ba5tr5. Revisions to accounting estimates are Tecognised in the period in which the estimate is revised where the revision affects only that peiiod. 01 in the period of the ￿vISIon and fLrtUfe periods where the revisior> affects both current and future periods. Donations and legacles Unrestricted Unrèstricted furEds funds 2025 2024 Donations and gifts Legacies receivable 73.660 229.156 100,917 32,276 302,816 133,193 Income from charitable activlties Unrestricted funds 2025 Unrestricted funds 2024 Charilable incotTr8 Wedding & funeral fees Chaiitable rental income 28.719 19,573 29,1D9 18,362 48,292 47,471 Income from other trading acttvitl¥s Unr8Strtct•d Unrestiicted funds fijnds 2025 2024 Fundraising eveT)Is 308 2.165 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 2025 Income from investments Unrestricied Restricted funds fund$ 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Interest receivable 6.898 1,619 8.517 7,452 1.849 9.301 Expenditure on ¢harltable actlvlties DI￿¢t Direct Charitable Charitable Expenditure Expenditur8 2025 2024 Direct costs staff costs Depreciation and impairment Courncil tax and water Insurance 17,681 6,538 11,061 12,302 24,240 22,242 2.924 2.162 3.440 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 4.461 1.050 786 Light & heal RepaÈrs & maintenance General administration incl stationery & copier Telephone Organist costs Weddings & funeral oosts Altar requisites Donations Trsidcraft stall Par15h assessment Sundry expeDses CleanÈng Other Char￿atsIe exp8nditure 1,337 310 126,578 10,611 99Ql 813 243.702 174.024 Share of support and governance co8ts1see note 8) GoVerna[￿e 2,352 4,792 246,054 178,816 Analysis by fund Unrestricted fund5 Restricted funds 242,523 3,531 177.304 1.512 246.054 178.816 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 2025 Support costs allocated to actiV4ties 2025 2024 Govem8nce costs- legal & PTofessional Governan￿ costs- accounta¢xy 504 1,848 3.720 1.072 2,352 4,792 Analys8d between: Charitable activities 2,352 4.792 Net movement Èn funds 2025 2024 The net tnoveffonl in fvnds is stated after chaigingl{CFeditsngl: Fees payable for the independent eXaminal￿n of the charity's financial Statements Deprec¢ation of owned tangible ffixed assets PTolIt on disposal of tangible fixed assels 1,848 6.537 1871 1,L172 11,9951 10 Trustee$ None of the trustees lor any persons connected wilh them) received any remuneration or benefits from the charity during the yeaf. 11 Employees The average monthly number Df employees during the year wag.. 2025 Number 2024 Number EmploymefEt costs 2025 2024 Wages and 5alartes Oth&r pension costs 17,1e6 515 30,215 884 17.681 31,099 There were no èmployees who3e annual remuneration was more than £60.000. 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 2025 12 Other expenditure un￿strICted Unrestricted funds funds 2025 2024 Net loss on disposal of tangible fLKed assets {871 13 Gains and losses on investments Unrestrlcted Endowment funds funds 2025 2025 Total UnTestr4Cted Endowment fund5 funds 2024 2024 Total 2025 2024 G8ins1(lossesl arising on.. Revaluation of investments {3.59 883 12,7141 3.526 {1,7691 1,757 14 Taxation The charity is exempt Irom taxation on its aetÈvlt￿S because all its income is applied for charitable purposes. 15 Tangible fixed assets Plant and Flxiures and equlpmgnl Ilthngs Total Cost At 1 January 2025 Additions Disposals 1,583 13,978 24,950 15.561 24,950 11,4451 11,4451 At 31 December 2025 138 38,928 39.066 Depreciation and impalnnent At l January 2025 Depreciation charged in the year Elimin8led in rospect of dÉsp¥Jsals 692 4,971 6,518 5,663 6,537 16321 {6321 At 31 December 2025 79 11.489 11,568 Carrylng amount At 31 December 2025 59 27,439 27,498 Al 31 DeceTnber 2024 9.2(M 9,896 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 2025 16 Fixed asset Énvestments Unlisted Investments Cost or valuatlon At 1 January 2025 ValUat￿n changes Transfer of funds Disposals 162,002 12,7141 42,521 125.000) Al 31 Decefflbef 2025 176.809 Carrying amourlt Al 31 December 2025 176,809 At 31 December 2024 162,002 Funds of £42,521 were previousty IEcorded in current 8$5ets but have beeFI moved to fixed assets durin9 the year as they are a long lem invoslment with the Dlocese. 17 Debtors 2025 2024 Amounts falling due within one y•ar'. Trade debtofs Prepayments and accrued incotne 19,664 1,900 25,732 21.564 26,775 Other debtors for the prior year include the balance of donation irf net assets from the merger of other church enlities. 18 Credttors= amounts lalling duè within one year 2025 2024 othei taxation and so¢ki1 securtty Trade creditors Accruals and deferred incomo 1,628 39,500 3,337 2,055 20,853 9,367 44.465 32,275 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 2025 19 Retirement benefit schemes 2025 2024 Defined contribution schemes Ch8rge to profrt or10s5 in Tespect o( defined contribution schemes 515 884 The charity operates a defined contribution pension scheme lor all qualifying employee5. The assets of the scheme are hekl separately Irom those of the charity in an independently administered fijnd. 20 Endowment funds Endowment fijnds represent assets whith must be hekl permanently by the charity. Income afising on the endowtllerTrt funds can be used in accoidance wth the objeds of the charity and ts included as unresliicted income. Any capital gains or losses arising on the assets form part of the fund. At 1 January 2025 GairF8 and lossès At31 December 2025 Permanent endowments 41,040 883 41,923 PrevtOU8 year.. At 1 January 2024 Galns and losses At31 December 2024 Permanent endowments 42,809 {1.769) 41,040 19- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE & ST CUTHBERT LYTHAM NOTES TO THE FINANCIAL STATEMENTS (coTr¥fiNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Restricted funds The restricled funds of the charity comprise the unexpended balances of donations tsnd grants held on In151 subject to specrfic condition5 by donors as to how they may be used. Movement in funds Resources B*lathc6 at pxp¢nded1 January 2025 Movement in funds l•¢oming Resources Balance at rosouf expended 31 D8c•mbèr 2025 aknco at l Jartuary 2024 Organ appeal (sci 8e11 fund (SCI Rose Queen 11,756 2,061 11,756 2,061 11.756 2,061 Isci Halilkitchen Isci 532 532 532 4.296 4,296 4,296 Tower posnting ISCI BCP teaching {sci 2,046 2.046 2.046 2,tioo 2,000 Organ rep8ir$ maintenanc8 Isci Childrens WOTk ISCI Sundry smaller funds Julia Beft Worship (SCI Youth club Isci 1.050 1,050 1,050 100 100 100 440 440 440 692 692 692 1,189 1.189 1,189 Slreaming equipment Isci 1.3 11311 1,169 (117) 1,052 Ladi2s Circle fund (SJ} Alarm grant Isci Building lund ISJI Carpel fund {sci Carpet fund (Jointl Rose Queen 717 717 717 1,000 1,000 1,00 19,847 334 20,181 20,273 100 loo 100 247 247 247 ISJI Organ 8ppeal ISJI 13,640 1,502 (1.381) 13,761 1.516 13,4141 11,8 13 654 11 665 63,654 1,849 11.5121 63,991 1,619 {3,$311 62.079 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 2025 22 Unrestricted funds The unrestrÈcted funds of the chaiity ¢omprise the unexpended balances of donatitrns and grants which are nol subject lo speufTrc conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted funds by the truslees for specific purposes. The church puiGha5ed a new organ during th8 financial year which fully ulilised the previously designated fvnd set aside IOF this purpose. At l January 2025 Incoming resourceB Resources xpended Gains and losse¥ At31 Deeember 2025 Organ fund GeneTal fund8 20,000 196,075 120,OODI (222.4361 358,314 {3,5971 328,356 216,075 358,314 {242,4361 13.597) 328,356 Prevlous year. At1 January 2024 Incoming resources Resources expended Gains and losses At31 December 2024 Organ lund General funds 20.000 170.281 20,000 196,075 199,572 1177,3041 3,526 199,572 190.281 1177,3041 3,526 216,075 23 Analysis of net a55ets between funds Unrastiicted funds Material funds Restrlctsd Endowment funds funds Total 2025 202S 2025 2025 2025 At 31 Decèmber 2025- Tangible assets Inveslmenls Cuirenl assetsl{lia￿liIiesI 26,446 134,886 167,024 1,052 27,498 176,809 228.051 41,923 61,027 326,356 62,079 41,923 432,358 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 2025 23 Analysis of net assets between funds IContinu8dl Llnrestricted funds Materia funds Restricted Endowment fund5 fund5 Total 2024 2024 2024 2024 2024 At 31 Decernber 2024: TaFigible a55ets Investments Current aSSet￿lI18b1lIt¢esI B,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 -22-