**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST NICHOLAS FLEETWOOD**
## **IN THE DIOCESE OF BLACKBURN**
## **Trustees’ Annual Report for the Year Ended 2025**
## **Structure, Governance and Management**
The church is governed by its board of trustees, who are responsible for the overall direction, governance and financial stewardship of the organisation. There were no changes to the trustees during the year 2025.
## **Objectives and Activities**
The trustees set the following key objectives for the year:
- To grow the church congregation in numbers
- To complete Stage 3 of the church restoration project
- To raise funds through grants
- To employ a Youth Pastor
## **Achievements and Performance**
The trustees are pleased to report that all objectives set for 2025 were successfully achieved.
The church experienced growth in attendance and engagement, reflecting a strengthening and widening of its community reach. Stage 3 of the restoration project was completed as planned, marking a significant milestone in the ongoing preservation and development of the church buildings.
Grant funding efforts were successful, contributing meaningfully to the financial stability of the church and enabling continued development. In addition, the church received several extraordinary donations from individuals who have directly benefited from its ministry, which has been both encouraging and impactful.
A Youth Pastor was successfully appointed during the year, enhancing the church’s ability to engage with and support younger members of the community.
Overall, the church has significantly raised its profile within the local community, strengthening relationships and increasing awareness of its mission and activities.
## **Financial Review**
The church remains in a stable financial position, supported by regular giving, successful grant applications and generous one-off donations. Funds have been applied in line with the church’s objectives, particularly in relation to restoration works and ministry development.
## **Future Plans**
Looking ahead, the trustees have identified the following priorities for the coming year:
- To undertake Stage 4 of the restoration project, focusing on the north end of the vestry roofs
- To replace the existing heating system with a more carbon-neutral solution
- To carry out internal decoration works
- To establish a Youth Church within the Boathouse Youth facility located in the church grounds
The trustees remain committed to the continued growth of the church, the care of its buildings and the expansion of its ministry within the community.
## **Trustees’ Responsibilities Statement**
The trustees are responsible for preparing the Trustees’ Annual Report and ensuring that it accurately reflects the activities and performance of the church during the year.
**Charity No. 1210083**
## St Nicholas Parish Church Fleetwood
FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2025
Rawcliffe & Co
Incorporating Stanley Wilkinson & Co Chartered Accountants 139 Red Bank Road Bispham Blackpool FY2 9HZ
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST. NICHOLAS FLEETWOOD PAROCHIAL CHURCH COUNCIL**
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 2 to 9.
## **Respective Responsibilities of Trustees and Examiner**
The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under section 145 of the 2011 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ian Harrison
Rawcliffe & Co Incorporating Stanley Wilkinson & Co Chartered Accountants 139 Red Bank Road Bispham Blackpool FY2 9HZ
17[th] March 2026
1
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025**
|**Note**
**INCOMING RESOURCES**
_Voluntary Income_
2(a)
_Other voluntary incoming resources_
2(b)
_Church Activities_
2(c)
_Activities for generating funds_
2(d)
_Income from investment_
2(e)
_Other incoming resources_
2(f)
_Extraordinary Incoming Resources_
2(g)
_Grants_
2(h)
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
_Costs of generating voluntary income_
3(d)
_Grants_
3(a)
_Church activities_
3(b)
_Church management and administration_
3(c)
_Depreciation_
_Governance Costs_
3(e)
_Staff costs_
9
**TOTAL RESOURCES EXPENDED**
**NET INCOMING(OUTGOING) RESOURCES**
**BEFORE OTHER RECOGNISED GAINS & LOSSES**
**GAIN (LOSSES) ON INVESTMENTS**
4(b)
**NET MOVEMENT IN FUNDS**
BALANCES BROUGHT FORWARD
AT 1ST JANUARY 2024
**BALANCES CARRIED FORWARD**
**AT 31ST DECEMBER 2025**|**Unrestricted**
**Restricted**
**Endowment Designated TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
46,474
5,500
-
-
51,974
44,376
290
1,019
-
-
1,309
1,643
35,428
-
-
-
35,428
34152
4,743
4,700
-
-
9,443
11,218
1,231
-
2,577
-
3,808
3,535
-
-
-
-
-
-
-
109,454
-
40,000
149,454
25,825
21,652
57,700
-
-
79,352
24,937|
|---|---|
||**109,818**
**178,373**
**2,577**
**40,000**
**330,768**
**145,686**|
||562
-
-
-
562
-
4,300
860
-
-
5,160
3,956
91,505
153,685
-
28,146
273,336
100,004
1,979
452
-
-
2,431
4,075
-
-
-
-
-
-
540
-
-
-
540
540
-
-
-
-
-
-|
||**98,886**
**154,997**
**-**
**28,146**
**282,029**
**108,575**|
||10,932
23,376
2,577
11,854
48,739
37,111
-
-
-
-
-
-|
||**10,932**
**23,376**
**2,577**
**11,854**
**48,739**
**37,111**|
||2,248
32,557
99,895
134,700|
||**13,180**
**55,933**
**2,577**
**111,749**
**183,439**
**37,111**|
2
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD BALANCE SHEET AS AT 31ST DECEMBER 2025**
|**Note**
**FIXED ASSETS**
Tangible fixed assets
4(a)
**CURRENT ASSETS**
Debtors
6
Short Term Deposits
Cash at Bank and in hand
**LIABILITIES:**
**Amounts falling due within one year**
7
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
5
Unrestricted
Restricted
Endowment
Designated|**2025**
**£**
-
1,051
139,131
45,200
185,382
(1,943)
183,439
**183,439**
14,589
57,321
57,900
53,629
**183,439**|**2024**
**£**
-
-
107,900
26,800|
|---|---|---|
|||134,700|
|||-|
|||134,700|
|||**134,700**|
|||2,248
32,557
-
99,895|
|||**134,700**|
Approved by the Parochial Church Council on 17th March 2026 and signed on its behalf by
Revd. Carolyn Leitch (Chair PCC)
Ruth Aspinall (Treasurer)
The notes on pages 4 to 9 form part of these financial statements
3
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025**
## 1 **ACCOUNTING POLICIES**
## a) **BASIS OF PREPARATION**
The PCC of St Nicholas Fleetwood is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have been prepared under FRS102(2016) and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
The financial statements have been prepared under the historical cost convention.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groupsthat owe their main affiliation to another body, nor those that are informal gatherings of church members.
## b) **FUNDS**
_Restricted Funds_ represent (a) income from trusts and endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC when deemed necessary will invest a fund separately from general funds.
_Unrestricted Funds_ represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC.
_Designated funds_ are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested in fixed assets for the PCC's own use are abated in line with those assets' annual depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
_Endowment Funds_ are funds, the capital of which must be retained either permanently or at the PCC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
## c) **INCOMING RESOURCES**
## i) **Voluntary income and capital resources**
Planned giving, collections and donations are recognised when received by or on behalf of the PCC. Grants and legacies are accounted for when the PCC receives the amounts due.
All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## ii) **Other Income**
Rental income from the letting of church premises is recognised when the rental is due.
## iii) **Income from investments**
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
## iv) **Gains and losses on investments**
Realised gains and losses are recognised when investments are sold.
Unrealised gains or losses are accounted for on revaluation of investments at 31st December.
## v) **Gifts in kind**
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
## vi) **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## vii) **Fund-raising costs**
Funds raised from events and trading activities are reported gross in the SOFA
i.e., before any related costs that may have been deducted from the gross proceeds
4
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025**
1 **ACCOUNTING POLICIES (CONTINUED)**
## d) **RESOURCES USED**
## i) **Grants**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
## ii) **Activities directly relating to the work of the Church**
The diocesan parish share is accounted for when paid. Any parish share unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognized when it is incurred and is accounted for gross.
## iii) **Liability recognition**
Liabilites are recognised as soon as there is a legal or contructive obligation committing the charity to pay out resources.
## iv) **Governance costs**
Include costs of the preparation and examination of statutory accounts, the cost of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## e) **FIXED ASSETS**
## i) **Consecrated property and moveable church furnishings**
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and © of the Charities Act 2011 such assets are not capitalised in the financial statements.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for disposal as inalienable property unless consecrated. They are listed in the church's Inventory which can be inspected (at any reasonable time). These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case
## ii) **Other fixtures, fittings and office equipment**
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
## iii) **Investments**
Investments are valued at market value at 31st December.
## iv) **Current Assets**
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CCLA or at the bank
5
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|2
**INCOMING RESOURCES**
2 (a) _Voluntary Income_
Planned giving:
Gift Aid Recovered
Planned Giving (tax efficient)
Planned Giving (other)
Collections at services
Sum-up electronic receipts
2(b) _Other voluntary incoming resources_
In memory of D Cox
Capricorn Singers
Sea Sunday
Bishop's Harvest Appeal
Boathouse
General donations
Little Gang
2(c) _Income from Church activities_
Church Hall Lettings - local community use
Fees for weddings, funerals, churchyard etc
Votive Candle donations
2(d) _Activities for generating funds_
Christmas Fair & Raffle
Shanty Evening
Carols in the Courtyard
Teas & coffees
100 Club
2(e) _Income from investment_
CBF Deposit fund Interest
No. 1 Savings Account Interest
2(f) _Other ordinary incoming resources_|**Unrestricted**
**Restricted**
**Endowment Designated TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
7,581
5,500
-
-
13,081
7,452
22,267
-
-
-
22,267
19,047
2,186
-
2,186
3,580
11,119
-
-
-
11,119
11,173
3,321
-
-
-
3,321
3,124|
|---|---|
||**46,474**
**5,500**
**-**
**51,974**
**44,376**|
||-
-
-
-
-
387
-
-
-
-
-
100
-
340
-
-
340
400
-
520
-
-
520
556
-
-
-
-
-
200
290
-
-
290
-
159
-
-
159|
||**290**
**1,019**
**-**
**1,309**
**1,643**|
||13,510
-
-
-
13,510
16,438
21,289
-
-
-
21,289
17,243
629
-
-
-
629
471|
||**35,428**
**-**
**-**
**-**
**35,428**
**34,152**|
||-
4,700
-
-
4,700
4,293
-
-
-
-
-
1,756
-
-
-
-
-
152
2,175
-
-
-
2,175
2,404
2,568
**-**
**-**
**-**
2,568
2,613|
||**4,743**
**4,700**
**-**
**-**
**9,443**
**11,218**|
||-
-
2,577
-
2,577
3,014
1,231
-
-
-
1,231
521|
||**1,231**
**-**
**2,577**
**-**
**3,808**
**3,535**|
||-
-
-
-
-|
||**-**
**-**
**-**
**-**
**-**
**-**|
6
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|2(g) _Extraordinary incoming resources_
Fund raising:
Restoration & Tower Fund
Matthias Gift - re: Tower Fund
Rimmer gift
2(h) _Grants_
Church of England:
Lowest Income Communities Funding
Blackburn diocesan grant
Warm Hub grant
_Grants for Tower:_
Ben fund
Congregation
National Churches Trust
Little Gang
**TOTAL INCOMING RESOURCES**
3
**RESOURCES EXPENDED**
3(a) _Grants_
Charity donations:
Home Start Blackpool Fylde & Wyre
North West Blood Bikes
Feet First
Bishop's Harvest Appeal
Sea Sunday
National Churches
3(b) _Church activities_
Ministry: Diocesan Parish Share
Vicarage Expenses
Church:
running costs
maintenance
Church Hall Running Costs
DBF Fees
Verger Fees
Tower Repairs
Professional Fees: Tower
Vicar's discretionary fund
Prayer Ministry
Cleaning
Altar Cloth - D Cox
Relief Organist
Wedding Expenses|**Unrestricted**
**Restricted**
**Endowment Designated**
**TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
-
59,454
-
-
59,454
25,825
-
50,000
-
-
50,000
-
-
-
-
40,000
40,000
-|
|---|---|
||**-**
**109,454**
**-**
**40,000**
**149,454**
**25,825**|
||21,652
**-**
**-**
**-**
21,652
23,222
**-**
**-**
**-**
**-**
-
315
**-**
6,200
**-**
**-**
6,200
1,300
**-**
**-**
**-**
**-**
-
-
**-**
6,500
**-**
**-**
6,500
-
**-**
15,000
**-**
**-**
15,000
-
**-**
30,000
**-**
**-**
30,000
-
**-**
**-**
**-**
**-**
**-**
100|
||**21,652**
**57,700**
**-**
**-**
**79,352**
24,937|
|||
||**109,818**
**178,373**
**2,577**
**40,000**
**330,768**
**145,686**|
||1,400
-
-
-
1,400
1,000
1,400
-
-
-
1,400
1,000
1,400
-
-
-
1,400
1,000
-
520
-
-
520
556
-
340
-
-
340
400
100
-
-
-
100
-|
||**4,300**
**860**
**-**
**-**
**5,160**
**3,956**|
||48,000
-
-
10,216
58,216
54,519
2,882
-
-
-
2,882
2,924
11,209
-
-
-
11,209
12,822
3,152
158
-
142
3,452
5,385
12,940
45
-
-
12,985
11,386
10,265
-
-
-
10,265
9,168
1,680
-
-
-
1,680
1,580
-
142,839
-
17,470
160,309
2,220
-
10,643
-
-
10,643
-
769
-
-
-
769
-
16
-
-
-
16
-
25
-
-
-
25
-
-
-
-
318
318
-
275
-
-
-
275
-
292
-
-
-
292
-
-|
||**91,505**
**153,685**
**-**
**28,146**
**273,336**
**100,004**|
7
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|3(c) _Church management and administration_
Printing, stationery & postage
Gift Aid Envelopes
Bank Charges
Advertising
Sundries
Licences
Subscriptions - Zoom
Office Equipment - replacement photocopier
Photocopy costs
3(d) _Costs of generating funds_
Candles
3(e) _Governance Costs_
Accountancy Fee
**TOTAL RESOURCES EXPENDED**|**Unrestricted**
**Restricted**
**Endowment Designated**
**TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
92
-
-
-
92
268
115
-
-
-
115
83
186
-
-
-
186
225
150
-
-
-
150
-
1,015
452
-
-
1,467
2,383
196
-
-
-
196
20
104
-
-
-
104
-
-
-
-
-
954
121
-
-
-
121
142|
|---|---|
||**1,979**
**452**
**-**
**-**
**2,431**
**4,075**|
||562
**-**
**-**
**-**
562
-|
||**562**
**-**
**-**
**-**
**562**
**0**|
||-|
||**540**
**-**
**-**
**-**
**540**
**540**|
|||
||**98,886**
**154,997**
**-**
**28,146**
**282,029**
**108,575**|
During the year the PCC used the services of organists, cleaners and a verger. None received £50,000 p.a. or more There are no disclosable transactions in respect of PCC members, persons closely connected with them or other related parties.
4 **FIXED ASSETS FOR USE BY THE PCC**
4(a) _Tangible Fixed Assets_ - - - There are currently no tangible fixed assets in excess of £1,000 in value.
## 5 **ANALYSIS OF NET ASSETS BY FUND**
|Fixed Assets for Church use
Current Assets
Current Liabilities
Debtors
**Fund Balance**|**Unrestricted**
**Restricted**
**Endowment Designated**
**Funds**
**Funds**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
15,481
57,321
57,900
53,629
184,331
(1,943 )
-
-
-
(1,943 )
1,051
-
-
-
1,051|
|---|---|
||**14,589**
**57,321**
**57,900**
**53,629**
**183,439**|
## 6 **DEBTORS**
Prepayments
|**2025**|**2024**||
|---|---|---|
|**£**|**£**||
|**1,051**||**-**|
8
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
## 7 **LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accruals of utilities and other costs
Creditors for goods and services|-
-
1,943
-|
|---|---|
||**1,943**
**-**|
## 8 **TRUSTEE EXPENSES**
No member of the PCC receives any expenses in their capacity as a Trustee
of the Charity
## 9 **STAFF COSTS**
During the year the PCC did not employ any staff
## 10 **FUND DETAILS**
## _**Lowest Income Communities Funding**_
Created in 2017, the purpose of LInC funding is to support and develop mission in communities with the most deprived populations.
LInC funding is a critical part of the financial system both of the Church of England and of individual dioceses. It is distributed to dioceses as block funding, allocated based on the size and average income of their population, and modified to reflect the proportion of the population with the lowest incomes. The 28 dioceses who receive this block funding decide how best to support mission in low-income communities and estates
The diocese of Blackburn does not place any restrictions on what this grant may be used for .
_**The CBF Fund**_ - is an endowment account established with a share of proceeds of the sale
of premises at Lord Street Fleetwood (St. Margaret's Mission). Capital is available according to the diocese of Blackburn. It is therefore treated as an endowment fund for the purposes of income, but unrestricted.
9
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD YEAR ENDED 31ST DECEMBER 2025**
## **FOR INFORMATION ONLY - THIS STATEMENT DOES NOT FORM PART OF THE FINANCIAL STATEMENTS**
## **INCOME INTEREST**
|**INCOME**
**INTEREST**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**||**Restricted **|**EndowmentDesignated **||**TOTAL FUNDS**|||
||**Funds**||**Funds**|**Funds**|**Funds**||**2025**|**2024**|
||**£**||**£**|**£**|**£**|**£**||**£**|
|HSBC UK|1,231||-||-|1,231||521|
|Central Board of Finance of the Church of England:|||||||||
|Deposit Account|-||-|2,577|-|2,577||3,014|
||**1,231**||**-**|**2,577**|**-**|**3,808**||**3,535**|
||**Unrestricted**||**Restricted **|**EndowmentDesignated**|||**2025**|**2024**|
||**Funds**||**Funds**|**Funds**|**Funds**||||
||**£**||**£**|**£**|**£**|**£**||**£**|
|**EXPENDITURE**|||||||||
|**CHURCH RUNNING COSTS**|||||||||
|Heat, Light & Water||7,366|-|||7,366||7,329|
|Insurance||2,423|-|||2,423||2,267|
|Wine, wafers, altar candles, etc||1,420|-|||1,420||3,226|
||||-||||||
||**11,209**||**-**|||**11,209**||**12,822**|
|**CHURCH MAINTENANCE & RENEWALS**|||||||||
|E Bound Roof Alarm||412|**-**|-|-||412|1,215|
|Grass Cutting||1,080|**-**|-|-|1,080||1,860|
|Digital Service Call||59|**-**|-|-||59|-|
|Fire Extinguisher Checks||226|**-**|-|-||226|282|
|Floodlights||246|**-**|-|-||246|-|
|Gas Repairs||967|**-**|-|-||967|565|
|Organ Tuning||-|300|-|-||300|-|
|Window Cleaning||100|**-**|-|-||100|-|
|Church decoration||62|**-**|-|-||62|-|
|Toilet Refurbishment||-||-|-||-|663|
|APEC - asbestos check||-||-|-||-|630|
|Electric repairs||-||-|-||-|6|
|LED bulbs||-||-|-||-|127|
|Letter box||-||-|-||-|37|
|||**3,152**|**300**|-|-|**3,452**||**5,385**|
|**PARISH HALL EXPENSES**|||||||||
|Gas||4,630|-|-|-|4,630||3,804|
|Electric||1,643|-|-|-|1,643||2,163|
|Water||704|-|-|-||704|479|
|Services of Cleaner||2,400|-|-|-|2,400||2,400|
|Cleaning materials||297|-|-|-||297|309|
|Insurance||1,001|-|-|-|1,001||971|
|Mats||-|45|-|-||45|136|
|Drinks Machine service||129|-|-|-||129|-|
|Dishwasher||300|-|-|-||300|-|
|R&R||1,774|-|-|-|1,774||-|
|Vacuum cleaner||62|-|-|-||62|-|
|Tables||-||-|-||-|210|
|Window Cleaning||-||-|-||-|30|
|G electricals||-||-|-||-|114|
|Fire extinguisher checks||-||-|-||-|282|
|Floor repairs||-||-|-||-|220|
|Catershieled - boiler repairs||-||-|-||-|218|
||**12,940**||**45**|-|-|**12,985**||**11,336**|
|**CLERGY EXPENSES**|||||||||
|Vicar's discretionary fund||769|-||||769|-|
|||**769**|**-**|-|-||**769**|**-**|
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD YEAR ENDED 31ST DECEMBER 2025 FOR INFORMATION ONLY - THIS STATEMENT DOES NOT FORM PART OF THE FINANCIAL STATEMENTS (CONTINUED)**
|**(CONTINUED)**||
|---|---|
|**MISCELLANEOUS COSTS**
Confirmation
Safeguarding costs
Mothering Sunday Flowers
Refreshments
Thornton Band
R&R
Messy church
Little Gang
PCC Meal
Alpha Course Away Day Half share
Christmas Decorations
Christmas Fair
Boathouse
Gift - Phil Deegan
Sum-up Machine
Bereavement Group
Keys
Posters for Church
Family & Co
Men's Breakfast|**Unrestricted**
**Restricted EndowmentDesignated**
**2025**
**2024**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
254
-
-
-
254
-
90
-
-
-
90
55
160
-
-
-
160
185
65
-
-
-
65
103
-
200
-
-
200
200
58
-
-
-
58
-
-
93
-
-
93
-
-
90
-
-
90
84
132
-
-
-
132
-
135
-
-
-
135
-
23
69
-
-
92
-
98
-
-
-
98
-
-
-
-
-
-
708
-
-
-
-
-
200
-
-
-
-
-
423
-
-
-
-
-
125
-
-
-
-
-
162
-
-
-
-
-
54
-
-
-
-
-
59
-
-
-
-
-
25|
||**1,015**
**452**
**-**
-
**1,467**
**2,383**|
## **MOVEMENT IN DESIGNATED AND RESTRICTED FUNDS FOR THE YEAR**
|**RESTRICTED**
Discretionary Fund
Music Fund (Huckle)
Scout Wundow
Mission - Little Gang & Family & Co
Bishop's Harvest Appeal
Sea Sunday
Energy Grants
Mathias Gift
Restoration/Tower Fund
Gift Aid Reclaim
**DESIGNATED**
LICF
Rimmer Gift
In Memory of Barbara Quirk
In Memory of Dorothy Cox|**Balance**
**Receipts**
**Payments**
**Transfer**
**Balance**
**Brought**
**Carried**
**Forward**
**Forward**
760
-
-
-
-
158
-
158
-
-
1033
-
-
-
1033
208
159
229
-
138
-
520
520
-
-
-
340
340
-
-
-
6200
-
-
6200
-
50000
-
-
50000
30398
115654
151552
-
-5500
-
5500
-
-
5500|
|---|---|
||**32557**
**178373**
**152799**
**-**
**57371**|
||98462
-
27636
-
70826
-
40000
-
-
40000
1046
-
342
-
704
387
-
387
-
-|
||**99895**
**40000**
**28365**
**-**
**111530**|
**Charity No. 1210083**
## St Nicholas Parish Church Fleetwood
FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2025
Rawcliffe & Co
Incorporating Stanley Wilkinson & Co Chartered Accountants 139 Red Bank Road Bispham Blackpool FY2 9HZ
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST. NICHOLAS FLEETWOOD PAROCHIAL CHURCH COUNCIL**
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 2 to 9.
## **Respective Responsibilities of Trustees and Examiner**
The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts (under section 145 of the 2011 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ian Harrison
Rawcliffe & Co Incorporating Stanley Wilkinson & Co Chartered Accountants 139 Red Bank Road Bispham Blackpool FY2 9HZ
17[th] March 2026
1
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025**
|**Note**
**INCOMING RESOURCES**
_Voluntary Income_
2(a)
_Other voluntary incoming resources_
2(b)
_Church Activities_
2(c)
_Activities for generating funds_
2(d)
_Income from investment_
2(e)
_Other incoming resources_
2(f)
_Extraordinary Incoming Resources_
2(g)
_Grants_
2(h)
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
_Costs of generating voluntary income_
3(d)
_Grants_
3(a)
_Church activities_
3(b)
_Church management and administration_
3(c)
_Depreciation_
_Governance Costs_
3(e)
_Staff costs_
9
**TOTAL RESOURCES EXPENDED**
**NET INCOMING(OUTGOING) RESOURCES**
**BEFORE OTHER RECOGNISED GAINS & LOSSES**
**GAIN (LOSSES) ON INVESTMENTS**
4(b)
**NET MOVEMENT IN FUNDS**
BALANCES BROUGHT FORWARD
AT 1ST JANUARY 2024
**BALANCES CARRIED FORWARD**
**AT 31ST DECEMBER 2025**|**Unrestricted**
**Restricted**
**Endowment Designated TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
46,474
5,500
-
-
51,974
44,376
290
1,019
-
-
1,309
1,643
35,428
-
-
-
35,428
34152
4,743
4,700
-
-
9,443
11,218
1,231
-
2,577
-
3,808
3,535
-
-
-
-
-
-
-
109,454
-
40,000
149,454
25,825
21,652
57,700
-
-
79,352
24,937|
|---|---|
||**109,818**
**178,373**
**2,577**
**40,000**
**330,768**
**145,686**|
||562
-
-
-
562
-
4,300
860
-
-
5,160
3,956
91,505
153,685
-
28,146
273,336
100,004
1,979
452
-
-
2,431
4,075
-
-
-
-
-
-
540
-
-
-
540
540
-
-
-
-
-
-|
||**98,886**
**154,997**
**-**
**28,146**
**282,029**
**108,575**|
||10,932
23,376
2,577
11,854
48,739
37,111
-
-
-
-
-
-|
||**10,932**
**23,376**
**2,577**
**11,854**
**48,739**
**37,111**|
||2,248
32,557
99,895
134,700|
||**13,180**
**55,933**
**2,577**
**111,749**
**183,439**
**37,111**|
2
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD BALANCE SHEET AS AT 31ST DECEMBER 2025**
|**Note**
**FIXED ASSETS**
Tangible fixed assets
4(a)
**CURRENT ASSETS**
Debtors
6
Short Term Deposits
Cash at Bank and in hand
**LIABILITIES:**
**Amounts falling due within one year**
7
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
5
Unrestricted
Restricted
Endowment
Designated|**2025**
**£**
-
1,051
139,131
45,200
185,382
(1,943)
183,439
**183,439**
14,589
57,321
57,900
53,629
**183,439**|**2024**
**£**
-
-
107,900
26,800|
|---|---|---|
|||134,700|
|||-|
|||134,700|
|||**134,700**|
|||2,248
32,557
-
99,895|
|||**134,700**|
Approved by the Parochial Church Council on 17th March 2026 and signed on its behalf by
Revd. Carolyn Leitch (Chair PCC)
Ruth Aspinall (Treasurer)
The notes on pages 4 to 9 form part of these financial statements
3
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025**
## 1 **ACCOUNTING POLICIES**
## a) **BASIS OF PREPARATION**
The PCC of St Nicholas Fleetwood is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have been prepared under FRS102(2016) and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
The financial statements have been prepared under the historical cost convention.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groupsthat owe their main affiliation to another body, nor those that are informal gatherings of church members.
## b) **FUNDS**
_Restricted Funds_ represent (a) income from trusts and endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC when deemed necessary will invest a fund separately from general funds.
_Unrestricted Funds_ represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC.
_Designated funds_ are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested in fixed assets for the PCC's own use are abated in line with those assets' annual depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
_Endowment Funds_ are funds, the capital of which must be retained either permanently or at the PCC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
## c) **INCOMING RESOURCES**
## i) **Voluntary income and capital resources**
Planned giving, collections and donations are recognised when received by or on behalf of the PCC. Grants and legacies are accounted for when the PCC receives the amounts due.
All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## ii) **Other Income**
Rental income from the letting of church premises is recognised when the rental is due.
## iii) **Income from investments**
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
## iv) **Gains and losses on investments**
Realised gains and losses are recognised when investments are sold.
Unrealised gains or losses are accounted for on revaluation of investments at 31st December.
## v) **Gifts in kind**
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
## vi) **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## vii) **Fund-raising costs**
Funds raised from events and trading activities are reported gross in the SOFA
i.e., before any related costs that may have been deducted from the gross proceeds
4
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025**
1 **ACCOUNTING POLICIES (CONTINUED)**
## d) **RESOURCES USED**
## i) **Grants**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
## ii) **Activities directly relating to the work of the Church**
The diocesan parish share is accounted for when paid. Any parish share unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognized when it is incurred and is accounted for gross.
## iii) **Liability recognition**
Liabilites are recognised as soon as there is a legal or contructive obligation committing the charity to pay out resources.
## iv) **Governance costs**
Include costs of the preparation and examination of statutory accounts, the cost of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## e) **FIXED ASSETS**
## i) **Consecrated property and moveable church furnishings**
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and © of the Charities Act 2011 such assets are not capitalised in the financial statements.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for disposal as inalienable property unless consecrated. They are listed in the church's Inventory which can be inspected (at any reasonable time). These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case
## ii) **Other fixtures, fittings and office equipment**
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
## iii) **Investments**
Investments are valued at market value at 31st December.
## iv) **Current Assets**
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CCLA or at the bank
5
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|2
**INCOMING RESOURCES**
2 (a) _Voluntary Income_
Planned giving:
Gift Aid Recovered
Planned Giving (tax efficient)
Planned Giving (other)
Collections at services
Sum-up electronic receipts
2(b) _Other voluntary incoming resources_
In memory of D Cox
Capricorn Singers
Sea Sunday
Bishop's Harvest Appeal
Boathouse
General donations
Little Gang
2(c) _Income from Church activities_
Church Hall Lettings - local community use
Fees for weddings, funerals, churchyard etc
Votive Candle donations
2(d) _Activities for generating funds_
Christmas Fair & Raffle
Shanty Evening
Carols in the Courtyard
Teas & coffees
100 Club
2(e) _Income from investment_
CBF Deposit fund Interest
No. 1 Savings Account Interest
2(f) _Other ordinary incoming resources_|**Unrestricted**
**Restricted**
**Endowment Designated TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
7,581
5,500
-
-
13,081
7,452
22,267
-
-
-
22,267
19,047
2,186
-
2,186
3,580
11,119
-
-
-
11,119
11,173
3,321
-
-
-
3,321
3,124|
|---|---|
||**46,474**
**5,500**
**-**
**51,974**
**44,376**|
||-
-
-
-
-
387
-
-
-
-
-
100
-
340
-
-
340
400
-
520
-
-
520
556
-
-
-
-
-
200
290
-
-
290
-
159
-
-
159|
||**290**
**1,019**
**-**
**1,309**
**1,643**|
||13,510
-
-
-
13,510
16,438
21,289
-
-
-
21,289
17,243
629
-
-
-
629
471|
||**35,428**
**-**
**-**
**-**
**35,428**
**34,152**|
||-
4,700
-
-
4,700
4,293
-
-
-
-
-
1,756
-
-
-
-
-
152
2,175
-
-
-
2,175
2,404
2,568
**-**
**-**
**-**
2,568
2,613|
||**4,743**
**4,700**
**-**
**-**
**9,443**
**11,218**|
||-
-
2,577
-
2,577
3,014
1,231
-
-
-
1,231
521|
||**1,231**
**-**
**2,577**
**-**
**3,808**
**3,535**|
||-
-
-
-
-|
||**-**
**-**
**-**
**-**
**-**
**-**|
6
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|2(g) _Extraordinary incoming resources_
Fund raising:
Restoration & Tower Fund
Matthias Gift - re: Tower Fund
Rimmer gift
2(h) _Grants_
Church of England:
Lowest Income Communities Funding
Blackburn diocesan grant
Warm Hub grant
_Grants for Tower:_
Ben fund
Congregation
National Churches Trust
Little Gang
**TOTAL INCOMING RESOURCES**
3
**RESOURCES EXPENDED**
3(a) _Grants_
Charity donations:
Home Start Blackpool Fylde & Wyre
North West Blood Bikes
Feet First
Bishop's Harvest Appeal
Sea Sunday
National Churches
3(b) _Church activities_
Ministry: Diocesan Parish Share
Vicarage Expenses
Church:
running costs
maintenance
Church Hall Running Costs
DBF Fees
Verger Fees
Tower Repairs
Professional Fees: Tower
Vicar's discretionary fund
Prayer Ministry
Cleaning
Altar Cloth - D Cox
Relief Organist
Wedding Expenses|**Unrestricted**
**Restricted**
**Endowment Designated**
**TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
-
59,454
-
-
59,454
25,825
-
50,000
-
-
50,000
-
-
-
-
40,000
40,000
-|
|---|---|
||**-**
**109,454**
**-**
**40,000**
**149,454**
**25,825**|
||21,652
**-**
**-**
**-**
21,652
23,222
**-**
**-**
**-**
**-**
-
315
**-**
6,200
**-**
**-**
6,200
1,300
**-**
**-**
**-**
**-**
-
-
**-**
6,500
**-**
**-**
6,500
-
**-**
15,000
**-**
**-**
15,000
-
**-**
30,000
**-**
**-**
30,000
-
**-**
**-**
**-**
**-**
**-**
100|
||**21,652**
**57,700**
**-**
**-**
**79,352**
24,937|
|||
||**109,818**
**178,373**
**2,577**
**40,000**
**330,768**
**145,686**|
||1,400
-
-
-
1,400
1,000
1,400
-
-
-
1,400
1,000
1,400
-
-
-
1,400
1,000
-
520
-
-
520
556
-
340
-
-
340
400
100
-
-
-
100
-|
||**4,300**
**860**
**-**
**-**
**5,160**
**3,956**|
||48,000
-
-
10,216
58,216
54,519
2,882
-
-
-
2,882
2,924
11,209
-
-
-
11,209
12,822
3,152
158
-
142
3,452
5,385
12,940
45
-
-
12,985
11,386
10,265
-
-
-
10,265
9,168
1,680
-
-
-
1,680
1,580
-
142,839
-
17,470
160,309
2,220
-
10,643
-
-
10,643
-
769
-
-
-
769
-
16
-
-
-
16
-
25
-
-
-
25
-
-
-
-
318
318
-
275
-
-
-
275
-
292
-
-
-
292
-
-|
||**91,505**
**153,685**
**-**
**28,146**
**273,336**
**100,004**|
7
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
|3(c) _Church management and administration_
Printing, stationery & postage
Gift Aid Envelopes
Bank Charges
Advertising
Sundries
Licences
Subscriptions - Zoom
Office Equipment - replacement photocopier
Photocopy costs
3(d) _Costs of generating funds_
Candles
3(e) _Governance Costs_
Accountancy Fee
**TOTAL RESOURCES EXPENDED**|**Unrestricted**
**Restricted**
**Endowment Designated**
**TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
92
-
-
-
92
268
115
-
-
-
115
83
186
-
-
-
186
225
150
-
-
-
150
-
1,015
452
-
-
1,467
2,383
196
-
-
-
196
20
104
-
-
-
104
-
-
-
-
-
954
121
-
-
-
121
142|
|---|---|
||**1,979**
**452**
**-**
**-**
**2,431**
**4,075**|
||562
**-**
**-**
**-**
562
-|
||**562**
**-**
**-**
**-**
**562**
**0**|
||-|
||**540**
**-**
**-**
**-**
**540**
**540**|
|||
||**98,886**
**154,997**
**-**
**28,146**
**282,029**
**108,575**|
During the year the PCC used the services of organists, cleaners and a verger. None received £50,000 p.a. or more There are no disclosable transactions in respect of PCC members, persons closely connected with them or other related parties.
4 **FIXED ASSETS FOR USE BY THE PCC**
4(a) _Tangible Fixed Assets_ - - - There are currently no tangible fixed assets in excess of £1,000 in value.
## 5 **ANALYSIS OF NET ASSETS BY FUND**
|Fixed Assets for Church use
Current Assets
Current Liabilities
Debtors
**Fund Balance**|**Unrestricted**
**Restricted**
**Endowment Designated**
**Funds**
**Funds**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
15,481
57,321
57,900
53,629
184,331
(1,943 )
-
-
-
(1,943 )
1,051
-
-
-
1,051|
|---|---|
||**14,589**
**57,321**
**57,900**
**53,629**
**183,439**|
## 6 **DEBTORS**
Prepayments
|**2025**|**2024**||
|---|---|---|
|**£**|**£**||
|**1,051**||**-**|
8
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (CONTINUED)**
## 7 **LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accruals of utilities and other costs
Creditors for goods and services|-
-
1,943
-|
|---|---|
||**1,943**
**-**|
## 8 **TRUSTEE EXPENSES**
No member of the PCC receives any expenses in their capacity as a Trustee
of the Charity
## 9 **STAFF COSTS**
During the year the PCC did not employ any staff
## 10 **FUND DETAILS**
## _**Lowest Income Communities Funding**_
Created in 2017, the purpose of LInC funding is to support and develop mission in communities with the most deprived populations.
LInC funding is a critical part of the financial system both of the Church of England and of individual dioceses. It is distributed to dioceses as block funding, allocated based on the size and average income of their population, and modified to reflect the proportion of the population with the lowest incomes. The 28 dioceses who receive this block funding decide how best to support mission in low-income communities and estates
The diocese of Blackburn does not place any restrictions on what this grant may be used for .
_**The CBF Fund**_ - is an endowment account established with a share of proceeds of the sale
of premises at Lord Street Fleetwood (St. Margaret's Mission). Capital is available according to the diocese of Blackburn. It is therefore treated as an endowment fund for the purposes of income, but unrestricted.
9
**PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD YEAR ENDED 31ST DECEMBER 2025**
## **FOR INFORMATION ONLY - THIS STATEMENT DOES NOT FORM PART OF THE FINANCIAL STATEMENTS**
## **INCOME INTEREST**
|**INCOME**
**INTEREST**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**||**Restricted **|**EndowmentDesignated **||**TOTAL FUNDS**|||
||**Funds**||**Funds**|**Funds**|**Funds**||**2025**|**2024**|
||**£**||**£**|**£**|**£**|**£**||**£**|
|HSBC UK|1,231||-||-|1,231||521|
|Central Board of Finance of the Church of England:|||||||||
|Deposit Account|-||-|2,577|-|2,577||3,014|
||**1,231**||**-**|**2,577**|**-**|**3,808**||**3,535**|
||**Unrestricted**||**Restricted **|**EndowmentDesignated**|||**2025**|**2024**|
||**Funds**||**Funds**|**Funds**|**Funds**||||
||**£**||**£**|**£**|**£**|**£**||**£**|
|**EXPENDITURE**|||||||||
|**CHURCH RUNNING COSTS**|||||||||
|Heat, Light & Water||7,366|-|||7,366||7,329|
|Insurance||2,423|-|||2,423||2,267|
|Wine, wafers, altar candles, etc||1,420|-|||1,420||3,226|
||||-||||||
||**11,209**||**-**|||**11,209**||**12,822**|
|**CHURCH MAINTENANCE & RENEWALS**|||||||||
|E Bound Roof Alarm||412|**-**|-|-||412|1,215|
|Grass Cutting||1,080|**-**|-|-|1,080||1,860|
|Digital Service Call||59|**-**|-|-||59|-|
|Fire Extinguisher Checks||226|**-**|-|-||226|282|
|Floodlights||246|**-**|-|-||246|-|
|Gas Repairs||967|**-**|-|-||967|565|
|Organ Tuning||-|300|-|-||300|-|
|Window Cleaning||100|**-**|-|-||100|-|
|Church decoration||62|**-**|-|-||62|-|
|Toilet Refurbishment||-||-|-||-|663|
|APEC - asbestos check||-||-|-||-|630|
|Electric repairs||-||-|-||-|6|
|LED bulbs||-||-|-||-|127|
|Letter box||-||-|-||-|37|
|||**3,152**|**300**|-|-|**3,452**||**5,385**|
|**PARISH HALL EXPENSES**|||||||||
|Gas||4,630|-|-|-|4,630||3,804|
|Electric||1,643|-|-|-|1,643||2,163|
|Water||704|-|-|-||704|479|
|Services of Cleaner||2,400|-|-|-|2,400||2,400|
|Cleaning materials||297|-|-|-||297|309|
|Insurance||1,001|-|-|-|1,001||971|
|Mats||-|45|-|-||45|136|
|Drinks Machine service||129|-|-|-||129|-|
|Dishwasher||300|-|-|-||300|-|
|R&R||1,774|-|-|-|1,774||-|
|Vacuum cleaner||62|-|-|-||62|-|
|Tables||-||-|-||-|210|
|Window Cleaning||-||-|-||-|30|
|G electricals||-||-|-||-|114|
|Fire extinguisher checks||-||-|-||-|282|
|Floor repairs||-||-|-||-|220|
|Catershieled - boiler repairs||-||-|-||-|218|
||**12,940**||**45**|-|-|**12,985**||**11,336**|
|**CLERGY EXPENSES**|||||||||
|Vicar's discretionary fund||769|-||||769|-|
|||**769**|**-**|-|-||**769**|**-**|
## **PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS FLEETWOOD YEAR ENDED 31ST DECEMBER 2025 FOR INFORMATION ONLY - THIS STATEMENT DOES NOT FORM PART OF THE FINANCIAL STATEMENTS (CONTINUED)**
|**(CONTINUED)**||
|---|---|
|**MISCELLANEOUS COSTS**
Confirmation
Safeguarding costs
Mothering Sunday Flowers
Refreshments
Thornton Band
R&R
Messy church
Little Gang
PCC Meal
Alpha Course Away Day Half share
Christmas Decorations
Christmas Fair
Boathouse
Gift - Phil Deegan
Sum-up Machine
Bereavement Group
Keys
Posters for Church
Family & Co
Men's Breakfast|**Unrestricted**
**Restricted EndowmentDesignated**
**2025**
**2024**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
254
-
-
-
254
-
90
-
-
-
90
55
160
-
-
-
160
185
65
-
-
-
65
103
-
200
-
-
200
200
58
-
-
-
58
-
-
93
-
-
93
-
-
90
-
-
90
84
132
-
-
-
132
-
135
-
-
-
135
-
23
69
-
-
92
-
98
-
-
-
98
-
-
-
-
-
-
708
-
-
-
-
-
200
-
-
-
-
-
423
-
-
-
-
-
125
-
-
-
-
-
162
-
-
-
-
-
54
-
-
-
-
-
59
-
-
-
-
-
25|
||**1,015**
**452**
**-**
-
**1,467**
**2,383**|
## **MOVEMENT IN DESIGNATED AND RESTRICTED FUNDS FOR THE YEAR**
|**RESTRICTED**
Discretionary Fund
Music Fund (Huckle)
Scout Wundow
Mission - Little Gang & Family & Co
Bishop's Harvest Appeal
Sea Sunday
Energy Grants
Mathias Gift
Restoration/Tower Fund
Gift Aid Reclaim
**DESIGNATED**
LICF
Rimmer Gift
In Memory of Barbara Quirk
In Memory of Dorothy Cox|**Balance**
**Receipts**
**Payments**
**Transfer**
**Balance**
**Brought**
**Carried**
**Forward**
**Forward**
760
-
-
-
-
158
-
158
-
-
1033
-
-
-
1033
208
159
229
-
138
-
520
520
-
-
-
340
340
-
-
-
6200
-
-
6200
-
50000
-
-
50000
30398
115654
151552
-
-5500
-
5500
-
-
5500|
|---|---|
||**32557**
**178373**
**152799**
**-**
**57371**|
||98462
-
27636
-
70826
-
40000
-
-
40000
1046
-
342
-
704
387
-
387
-
-|
||**99895**
**40000**
**28365**
**-**
**111530**|