Parochlal Church Councll of St Barnabas, Cambrld8e
UnaLsdlied Flnanclal Report
For the year ended 31 December 2024
ReBlsterÈd Charlty No 1131057

Paro¢hlal Chur¢h Councll af Sl Barnabas. Cambrid8e
PCC Report
For the year ended 31 December 2024
PCC Momb¢r5 duilnulhe ye4r'.
Andrew Jordon
Ret)ecca Middleton
Sam Morri50n
Matt Rowley
mbef
Reverend Canon Anne Maclaurln
Reverend Ylm Smith
Reverend David Tisdall
Helen Jackson
Vicar
A550ciate Vlcar
Curate
Licensed Lay Mini5tef
Untll 1410712024
Unltl 1910512024
Untll 2411112024
Mernb
Adrian gev•n
Toffl Blike
Adriana Dandu
Davld Hunt
Antly Irons
Tabitha Jorden
Phil M8k¢wer
Denise Roland
Mèrio Satchwell
Thom Wfvllfen
Ivan Wllmore
Untll 2810412024
Treasurer
From 2BI0412024
From 2810412024
Untll 2810412024
Ffom 2810412024
Addrtii..
St Barnabès Chur¢h
Mlll Road
Cambild8e
CBI 280
R•ilstertd Chirlty No..
1131057
Independeni Ex•mlner
Matthew Pettlfer FCA
St3ffoids
Chartered Accountants
Unll l. Cambrid8e House
Camboro Busines5 Park
Oakin8ton Road
Glrton
caMbr￿£e
C83 OQH
ank..
rJF Bank Ltd
25 Klngs Hill Avenue
West Mallin8
ME19 4JQ

Parothlal Churrh Councll of St B•rft*bas. &mbrldge
PCC Report
For the year ended 31 Oecember 2024
The PCC ¢onliTm that the annval report and e¥amined èicoullts Comply the requirements ol the CharltSe5 Act 2011, the Church Ac¢oun¢iné
ReBulations 2W6, the Trust Deed and the Charlties SORP 2015 IFRS1021.
Governance & legal Status
The Parochial Church Council Is a tofporète body e5toblished by the Church ol En8lènd and operJte5 under the Parochi•l Church Powers MeasuiÉ
1956 85 currÈntly amended and the Church Representation Rules a5 currently amendod. The Church Wardens Measure 2011 is also applicable. The
Church is a reglstered charity number 1131057.
Methods ol Appolntment ol PCC members
Appointrnent of PCC member5 is governed by the Chvrch Representation Rules ès currently amended. Mest PCC members are appointed by ele¢tior
at the annual parochial church meetin8 IAPCMI. Some members including clergy, church wardens and Deanery Synod representatlves are ex-efficio.
The PCC has the power to ¢¢-opt new Members to flll unfllled pgsitlons or posltlons that come vacant durin8 tho year, but these then need to be
confirmed at the next APCM.
Roles, Responslbllltles and Deleiated Powers
The role5. re5pon5ibilitie5 ènd delegated power5 of the members ol the PCC In¢ludln8 the 5tandln8 Commlttee. the Vlcar, the Churchwarden5 Jnd th¢
Treasurer are deflned In the Parochlal Church Powers Measure ènd the Church Warden5 Me•sure (see abeve fttr boihl.
Prfnclpal Oblertlves and Vlslo
The thur¢h's obje¢tlves are 8lven In our vlsion statement. A full ¢opy can be obtalned from the church office, er our web51t.
www.stbs.Of8.uk.
Our vislon 15 th3t we are..
"Followers oJJesus shurlnp th¢ 0oodrt¢SS of6￿ wlth ¢vewn¢"
Our vlslon Is to become a rnlsslon church for the region, so thèt people are drawn Into faith through fr¢end5hlp and outreatl
with new Chr15tian5 bein8 discipled 3nd empewered ro share Je5U5 to those around ihem. The vlslon for each year Iwhicl
be8lns in September) is 5ummarlsed as follows.,
2021122
2022123
2023124
2024125
Praytr, dlsclpleship and advancin8 the klnBdom
Followeis of jesus
Followers of jesus sharln8 the goodness of God wlth everyone
Revlew of development, •ctl¥ltles and •chle¥ements
Church devplopments, aclivities and èchlevements durin8 2024 are set out In the Annual Report5 presented at Ihe APCM ani
available from the chuF<h office. These include the followin8 Statutory repgrts
l Deènery Synod Repori
2 Electoral Roll Report
3 Fabrlc and Maintenance Report

Parochial Churth Countll of St Bèmabas, Cambrld8e
PCC Report
Forthe year ended 31 Decernber2024
Artlvltle¥ and khlevement5 In 2024
Dufin8 2024 the Church developed ènd carried out a ran8e of activities and achiewement5, These included..
I PublSc services of worship, prayer and Holy Communion at 9 am and 10..45 am, or 7 pm on the first Sunday of the month
2 5peci31 services èt Easter, Christmas and O¢hei ¢hurch festivals
3 Occ35ional services for weddings, funerals, baptism5 and confirrnations
4 Barnabas BÈèrs- a groupfor toodlèrs and their carers that met weekly
5 Activities for children and youth on SLJnday and durin8 the week
6 Barnabas communilies that meet duiin8 the week and monthly for Impact Sunday,.
7 Weekly and monthly prayer meetings.
8 Trainin8 pro8rammes for 8arnabas communities.
9 Con8re8ational, youth and student group5 participatin8 In New Wlne summer Christlan festlval.
10 Weekends away for youth and Student 8roups.
11 Alpha Course for thosÈ thlnkin8 about betomin8 Christlans and mèrria8e and baptism courses
12 Ae8ulaf training and practice for worship band5 and music groups
13 Malntenance of the fabr1£ and external landscapln8
14 Provlsion of our buildin8 facllltles for re8ular communty events and one-off activites such as partie5, celebrètlttns and ¢on¢ert*
Pl•r*s lorlLrture
Our plans for the fuiure are io malntaln and grow Dur cuirÈnt actl¥ltles and to develop new acrivlties In accordance wlth our vlsion statement lsei
èbovel.
Fundr•lslne tsblerflv¢s
The Churches funding oblectlves are to be able to rèsource our a¢tfvltles In line with our obje¢ihfes, and to be able to support external mlssion.
prtnclpll fvrAlni sovrtes
The church Is prlrnèrlly funded by donations from Its membefs and othef people a550ciated wlth the ehurch. It #150 re¢ei¥e5 in¢¢me fr¢m the lettin80
church facllllles to exteinal bodles and from @ranis.
Volunteer tlme
Thls is difflcvlt for u5 to quantlfy, because there is no cle3r line between what our members do'for the church, and whèt they do è5 part of theil owi
Ilves a5 Chrlslian5, Indeed, Ir Is part of our vlslon that our whole lives are part of living #s a community under God. However, spe¢lfic church activ￿leS
involv￿n8 ut)pald members inclvde church 8atherln8s, meetlngs of Sl Barnabès communlties and home 8roup5, prayer meetin85. youth and ¢hildren's
Ctivitles, student a¢tivitie5, training £ourse5, alpha and marria8e courses. ¢ornmunily outrea¢h ènd ser¥lce, and èdminlsirative and church
maintenance actwltles.
R*itrv•s P￿1¢¥
The church holds financSal reserves so thai we can meet our Ilnanclal commltment5 whlle allowin8 for short terrn fluc¢uatlon5 in ovr in¢¢me an(
expendlture and potentlal unplanned dÈcllnes in donatèd in¢ome. In particular, we require workln8 capiial to allow for the delay In recelwln8 income
tax refund5 and variations in monthly expenditure. Our reseNes policy was reviÈwed by the PCC in 2024 when it was decided to aim for a mlnimum
feserve of three months of avera8e expendlture, whlch Is currently equivalent to 3pproxirn3tely £104,rKIo. Our intention Is to reduce expendlture If
our reserves are ionsistently below their target position. Al thÈ year end the onrestricied free reserve5 as measured by our General Fund lextluding
fixed a55ets and Mary Holland Le8acyl Stood èt £78.299 or 75% of the desired reserve. Restricted and allocated funds not avèllable to be used as
reserves stood at £64,014.
lfiv•stm•nt Poll¢y
St Bart)abas' reserves are invested in depos￿ and savings •ccoynts with the Charltles ald Foundation ICAFI.
Gr•nt-makln8 Polky
Grant making for external rnt55ion 15 dele8ated by the PCC to the'Mi55ion Partner Group. IMPGI who allocate funds under è bud8et a8reed by the PC(
during the annual bud8etin8 process. MPG meetin8s are minuted and declsions monitored by the PCC. Supporting external rni55ion w¢rk in ihÈ UK
and overseas Is a key part of ourvision,. which is that ¥Ye are'Follobvers of Jesus shoring the 9oodnes5 of God eVe￿here.

Parochlal Church Councll of St 8amabas, Cambrldge
PCC Report
For the ye4f ended 31 Oecember 2024
SÈttin8 Pay 8hd RefflLbneration ol Stsfl
The PCC Is responsible for settlft8the p3y and remunÈrbtion for 311 stèff it Èmploys. The PCC Standln8 Committee reviews staff pay and remunerJtior
nnually and recommends to the PCC any changes for the coming ye?r.
Flnanrl•l HiBhllghts
I Income
Inrome for 2024 was £453,63312023.. £395,403). Excludin8 restricted funds, income for other èctl¥ltles was £423.196 12023.. £377,538)
2 Expendlture
Expenditure for 2024. excludln8 hlstorlcal adjustments was £446,68512023.. £409,6081. When restricted fund expendityre is removed
expenditure was £418.83112023.. £393.1421.
3 Operatlnx surplus or deflclt
The church General Fund had a surplus of £2,954 la defi£lt of £11,587 in 20231.
4 2024 GeTheral Fund eudRet
The 2024 GenÈr31 Fund bud8et Wa5 Set Ht £390,195 at ¢he siart of the yeai
S M155lorb Partners group
Funds distrlbuied by Ihe MPG were £21,434. Full detaSls of rhe 8rants awarded can be found In the notes to the 3rcount5
6 P•rlsh Share
In 2024 we paid parish sh)fe to the Dloce5e of Ely of £155,17312023.. £ 152,2041. Parlsh share contributes to cler8Y Stlpends and
pen510n5 and Diocesan mlnistry and adminlstrative costs. Parlsh Share lor 2025 is expected to be £159,158.
7 Chur¢h & Hall M•lfitefi•nrt and Qulnquennl•l
In 2024 £45,42212023.. £21,996) was spent on general church maSntenance and qulnquennlal related expendhure. A aulnouennlal
survey wa5 carried out In 2021 and the development budget l0¥ 2025 takes Its recommendaiions into account.
8 Staffin8
In 2024 staffSn8 Costs increased to £109,017 from £103,736 In 2023.
9 Budlets
St Barnaba5 carrle5 Oilt a comprehenslve bud8etin8 process on In annual basi5 in the 3rd •hd 4th quarter of the finat)clal year, enabllni
flnanclal prl¢rltles te be sei In è whole Church context. Thls has been carried out In November 2024 for 2025. The 2025 bvd8et has been
sei at £390,888.
Leial 8nd Admlnlstf8tl¥e Inform8tlon
The accounts have been prepared on an accruals basls In cornpllance with Our a8feed acctsuntlnÉ pollcy •nd turrertt a¢¢ountln8 re8uI?tlon5 Isei
accountin8 pollcy notel.
St 8arnabas malntains Its current ènd deposit a¢¢ounts with CAF Bank, Kings Hill Avenue, Kin85 Hlll, West Mallln8, Kent. ME19 41Q, Its reserved ère
nvested with the CAF and wlth Central Board of Finènce Church ol Englond Dep¢sit Fvtho, St Alpha8e House, 2. Fore Street. London EX2Y 5AQ,
5ollcltors and Investment Advlsors are en8a8ed when appropriate
The PCC have cornpiled wlth the duty In section 4 of the 2006 Charlties Aci to have due re8ard ¢0 8uidèn¢e published by the Charlty Commlsslon
includin8 publlc beneflt 8uidance,
Tralnln8 of trustees
The role5 and re5ponslbllllles ¢f Trvstees are explalned to new irustees ai the first PCC meetin8 èfter the APCM.
Rlsk M8Nl6ement
The PCC havÈ identrfied ènd reviewed major rlsks to which the charlty Is exposed ènd systems have been e5t3bllshed to mltl8ate these ri5k5.
l Flnan¢lal rls*s
Church membershlp turnover15 $18nificant and It is dlfficutt to predlct future leve15 01 donated incorne. The £hurch has a bud8etini
process thai bases bud8eted expendituie on the prevlous year's Income ad expenditure. In addition, we #im to maintain a GÈnÈrèl Fund
reserve of £104,000 whith torre5pond5 tty approximately three months expenditure. The church revlews income and expenditure on
monthly basis. Imedium risk)

Piro¢hl41 Churth Countil of St Barnabas. Cambrld
PCC Report
Forthe yearended 31 December 2024
l Flnanclal ilsk5 Icont.)
Misoppropriotion of Churrhfund..
A finan¢e iÈarn is in place and a sy5tern is In pla¢e that ensures that no sinale indlvldual has acce5S to church funds. (Low Risk
2 Op¢r•tlofi•1 rlsks
loss or dGmJge to the buildings
Approp¢iate buildings insurance is In place. (Low Rlsk.
Loss of Key Personnel
Staff turnover will Inevitobly occur. However, reciultment and iralnln8 poli¢y ensuresthat staff could deputls,
for each other uniil a replacemen( Is appointed. Imedlum R15k
3 Ststutory or le¥al rls*s
Heolth ond50Jety
E¥efV effort is m3de to en5vre that the buildln85 and equiprnent are maintalned in good Order. An annua
Inspection ièkes place and expert advite is sou8ht when requlred. Publlc liablllty Insurance is a150 In placE
ILOW Ri5kl
Employment
Advice is sou6ht from our accountant IStèttord51 as requlred and the Diocese of Ely legal team. (Low Risk
Sofeguording Vulneroble Groups
AppropriatÈ trainin8 has been 8bven to all leaders of actlvlties Involvln8 chlldren. youth and other ¥ulner3bl,
8roups, Advi¢e15 sou8ht Irom the Diocèse ol Ely Safe8u•rdin8 Offi¢er. IL•vi Alsk
4 R•put•tlofi•l rlsk •md rep￿¢•t1¢*Th•I d•m•¢•
518nlflcani new publlc a£tlvlties and announcements are only mède on behalf ol St Bèrnabas after the PCC o
Stèndlng Comml¢tee has been fully Consulted. (Low Rlsk,,
Statemefit Of Trtsste¢s' Respanslbllltles
Law applicable io ch3ritie5 in England and Wales requires the trustees to prepare liNan¢ial statements for each flnanclÉ
end of the year. In preparin8finan<lal statements glvln8 a true ènd fèir vlew, the trustees are requlred 10
select 5Ultable acceuntln8 pollcles and then apply them censlstent
make judgements and estlmates that are reasonable and prudent
state whether applicable Accountin8 Standards and Staternent5 of Aecemmemded Pra¢ti¢e have been followed
subject to any departures disclosed and explalned In the financial 5tatemenls,' an(
prepare the financial 5t3tements on a 8oin8 concern bè515 unle$5 It Is inappropriate to presume ihat the
The tru5tee5 ère responsible for keepln8 proper 3ccountln8 record5 whlch disc105e wlth Tea50nJble ¥ccura¢y the finan¢if
positlon of the charity and whlch enable tttem to ensure that the financSal statement5 comply wlth the Charitie5 Act 201J
They are also responsible for 5afeguardin8 the 355ets of the chJrity and hence for takin8 reasonable steps for th.
preventlon and detectlon of fraud and other Irre6ularltle5
Approved by the Parochlal Church Councll on 26 March 2025 and s18ned on It5 behalf by
Reverend rim Smith (Choir)
Mf Thoma5 81ake (Treasurer)

Independent Examiner's Reportto the
Payothlal Church Councll of St Barnabas. Cambridge
This reports on the 3ccounts of the Trustee5 for the year ended 31 December 2024 is in respect of an examination c3rried out under thÈ
Church Atcountllls Regulations 2￿6 3nd $145 of the Charities Act 2011.
Respertlve responslbllltles of Trusttes and Ex•rnln¢r
The Charity'strustees consider that an audlt Is not requireLI for thi5 year under Section 142121 of the Chèrttles Act 2011 (the 2011 Act)
and th3t an Independent Examination 15 requlred.
HavSng satlsfled myself that the PCC is not sublert to audlt under Charlty Law and is eligible for independent examinat￿n. it is mv
examine the 3ccount5 under Section 145 of the 2011 Act..
follow the pfocedures lald down In the General Olrettien5 8iven by the Charlty Commlsslvners in Sectiun 14515llbl of the 2011 Act.. ènd
s￿Le whether partlcular matiers have come to my aiiention,
81515 ol Irbdqpendent EN•mlnef'S Report
My examinatlon was carrled out In accordance wlth the 8eneral dlrections 8iven by the Charity Commission.
An examlnaiion Includes a review of the accountlh8 records kepi by the PCC and a comparlson of the account5 presented with th05e
rtcords. It also include5 conslder3tlon of any unusual Items or di5¢1e5ures in the 4rceunts. and seekin8 explanatlons ffcm you as
trvstees concernln8 any such matter5. The procedure5 undertaken do net provide all the evldence that would be requlied In è full audlt,
and consequently no oplnion Is given as te whether the accounts preseni a 'true and falr view, and the report Is Ilmited to those
matters set out In the statements below.
Independent Examlr+er's statement
In ¢onnectl?n wilh my examlnatlon, no matter has come 1¢ my attet)rion.'
111 whlch 8lves rne reasonable cause to belleve that In any mJterlal ¥tspe¢i the requirements
to keep accountln8 fecords In ac£ordance wlth sectlon 130 of the 2011 Act.. and
• to prepare aicounts which accord wllh the a¢¢ounting records, comply wlth the methods and princlple5 of the AccouDtin8 and
Reportin8 by Chèritie5.' Statement #f Recommended Pr3ctl¢e èpplitable to charitiès prepèrin8 their accounts In accordance with the
Financial Reportin8 Standard applicable In the UK 3nd Republic of Ireland IFRS 1021 effe<tive l Jat)uary 20151
have not been met,. or
121 to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper underst3ndinB of the
accounts to be rea£hed.
Date..
Matthew Pettifer FCA
Stattords
Chartered Accountants
Unit l. Cambrldge House
Camburo Business Park
Oakingttsn Road
Girton. CB3 OQY
United Kingdom

P¥rothlal Church Councll of St Harnabas. Cambrid8È
Statefflent of Flnancial Artlvitles
For the year ended 31 Deumber 2024
Unre5tr1rt•d
Funos
Rwtrlrt•d
Funds
Total
Funds 2024
T￿¥1
Fund5 2023
INCOME ANO ENDQWMENTS FROM
Note
Oonotions LegDcie5
Choritoble octivities
Other rrodln9 Octivities
Investmenr Income
373,739
1.284
46,569
24,257
6,180
397.996
7,464
46,569
347,431
2,106
44,454
1,412
TOTAL INCOME
423,196
30,437
453,633
395,403
EXPENDITURE ON
Chtsrlto)le o¢tlvitieJ
418.831
27.853
446,684
409,608
TOTAL EXPENDITURf
418.831
27.853
446,684
409,608
NET INCOMEIIEXPENOITUREI
AND NET MOVEMENT IN FUNDS
4,36S
2,584
6,949 1
14,2051
Tran5ftrs between fund5
OTHER RECOGNISED GAINSIILOSSESI
ainsiiiosse51 on revaiuaiion OT Ti¥eo asset5
Investmenis
5,OW I
3281
NET MOVEMENT IN FUNDS
6351
7,584
6,949 1
14.5331
Balances brought forward al l January 2024
701,799
3,514
705,313
738,246
8AiANCES CARIiIED FORWARD AT
31 OtCEMBEft 2024
701,164
11,098
712,262
723,713
The notes on pages 8 10 14 form part of the flnanclal statement,.

Parochlal Cburth Coyndl of St earnab•s. C•mbrid8e
Balance Sheet
As at 31 December 2024
2014
2023
Note
Flxed Assets
569,949
569.949
CurreThi Assets
Debtor5
C?5h at bank 3Thd in hand
19,347
136,153
20.320
133.494
155,500
153,814
Cr•dltors'. Amounts tsllln8 due wlthln
one y••r
io
13,1871
18,4501
N*1 Cyrrtnt Ass•ts
142,313
135,364
ET ASSErs
712.162
705,313
FUNDS
227,036
474,128
701,164
11.098
227,671
474,128
701,799
3.514
Revaluation reSe￿e
Total unrestilcted fund5
Restrlcted
li
li
712,262
7QS,313
The notes on pages 8 to 14 form part af the flnancial statement..
Approved bythe Poro¢hi¥l Church Council on 2610312025 and 5iÉned on ￿1$ beh411 by
Reverend Tim sM￿h (Chalrl
Mr Thomès Blake I

Parochlal Churth Councll otst Barnob•s, C•mbridBt
NOTES TO THE FINANCIAL STATEMENTS
Forthe y¢*r ended 31 De¢¢fflb•f 2024
l Legal Form & refèrence information
The Parochial Church Council is a corporate body esiab15shed by the Church of England and operates under the Parochial Church Power:
Measure 1956 ès currentty 3mÈndèd and the Churth RÈpresÈntation Rules as currently amended. The Church Wardens Measure 2011
is 3150 applicable, The Church 15 a re8lStered charity registered in Engl3nd and W)le5 number 1131057
Our address is St 63rnabas Church. Mill Road. Cambrid8e, CBI 2BD
2 Accountln8 Polleles
The principal èccountin8 pollcies adopted, lué6ements and key sources of e5tlmatlon uncertainty In the preparation of the finJncia
stètements are as follows..
B•sls of preparatlon
The financial 5t3tement5 have been prep4red ¢n accordance wllh the Church Accounting Re8ulation5 2tKI6,
tO8eiher with applicable accountln8 Standards and Statement of Recommended Practice 'Accountin8 and Reportln8 by Char*tie5
FRS 102120151.
St Bèrnabas PCC mèets the definltlon of a publit benefit enthty under FRS 102
The financial sta¢Èments have been prepared under the hlstorical cost convention except fof investment assets whlck
are shown at market value and the Old School bulldin8 whlch is valued at replacement value
Goln¥ Conclfn 8a515
The PCC considers that the goln8 concern basls Is approprlate ès they cot)sider the reseNes levels and expected 8ivin8 and othei
Income to be at sumiclent Itvels ¢ty ensure that the PCC Can rneet its finan¢ial obliaatlons for the nexl 12 to IB months and on that basl..
the PCC is a golng concern.
FlTh•nclal reportlni stsndard 102- reduced dlsclosure exemptlon5
The PCC hès taken adv3nta8e of the followlng disclosure exemptlon In preparln8 these flnanclal statements. as permltted by FRS 102
The Financlal Reportin8Standard applicable In the U% and Republic of Ireland,
the reouiremet)ts of Section 7 5taiement of Cash Flows
Fund5
General funds represent the funds of ihe PCC ¢hai are not subject to any restrlctions re8ardln8 thelr use and arE
avallable lor applicatlon on the general purpose5 of the PCC. Funds designated for a partlcular PUfP05e by Ihe PCC ar
also Unfestfltted.
The accounts Include all transaciions, assets and liablllties for whlch the PCC Is responsible bylaw. They do not includ,
the ac¢ounis of <hur¢h groups ¢hat owe their maln èffiliatlon to another body nor those thai are informal 8atherln8s o,
Church mernber5.
Im¢ome
Income is reco8nised when the PCC hès entitlement to the funds, any performance conditlon5 attached to the itemlsl ol Income havi
been met. It Is probJble tha¢ the income will be recesved ènd the omount can be measureLI rellab
Volurttttry income ond¢oPltol sources
¢ollection5 are reco8n15ed when recehed by or on behalf of the PCC
Planned Givln8 receivable under covenant Is reco8nlsed only when recelved
In¢ome tax recoverable on co¥enènts or £ift aid dOnat￿on5 15 reco8nised when in¢¢me Is re¢o8nised
Orher income
rental income from the lettlrig ol the church premlse51s recoBnised when the rental is due
In¢omefrorn investrnents
Interest entltlements are accounted for as the¥ accrue
Grantinrome
Grant Income Is reco8nlsed when the PCC is le8ally entitled to the Income and It can be measured wlth reasonable certaints
egocy Income
for le8acios ÈntitlÈment is taken as the earlier of thÈ date on which ÈlthÈr.' the PCC is aware thèt probate has been 8ranted, IhE
estate h35 been fin3li5ed and rtotification has been rnade by the Executors to the Trust that a di5tributioTr will bÈ made. or whÈn t
distribuiion 15 recelved from the Estate. Recelpt of a le8acy, in whole er In part, Is only consldered probable when the 3mount can bE
measured reliably.

Parochl81 Church CouThcll of St Barnaba5, Cambridge
NOTES TO THE FINANCIAI STATEMENTS
For the year Ènded 31 Oecember 2024
2 Accountlrb8 Policles IcontSnuedl
Resources E¥pended Itontlnuedl
Gronts
Grant5 and doThatlons 3¥e accounted foi when paid ovÈr, or when awarded, If that èward cieates a blndln8 ebll8atlon on the PCC
Activitie5 direcrly reloting to rhe work of the Churcl
The diocesan parish share is accounted fof when pay¥ble. Any parish share unpaKI at 31 Detember is accountett for li
these accounts 35 an operational Ithou8h not è legall liability and is shown as a creditor the Balance Sheel
Flxed Assets
Con5eciotedproperty ondmovoble churchlurni5hing.'
Consecrated ond beneficed Pfepeny is excluded from the accounts by 5.1012llal and Icl of the Charitie5 Act 2011
Moveable church furnlshin8s held by the Vicar and Churchwardens on spetial ¢rust for the PCC, and which requlri
a faculty for disposal, are accounted a5 inalienable property unless consecrated. They are listed in the Chvrch,:
in¥entory which can be Insperted lat any rea50nablt timel. For InillÈnèble property ècquired prior 10 20C4J there l!
insufficiÈnt tOSt information 3v3ilèble and therefore such èsset5 are not valued in the 3ccounts. Items acquired 51nr
l January 2LKKI have been capiièlised and depfeclètetl in ¢he acc¢unts over thelr currently anticipated useful economl
All expenditure incurred durln8 the year on c¢nsecra¢ed or benefice buildln8s, indlvidual btems under £500 or on thE
repèir of moveable ¢hurch turni5hin85 acquired before l Janu4ry 2CKK) 15 written cff
Oldschool
The Old 5£hool buildlng Is a¢¢ounttd for on a repl•cernent waluatlon ba515, the PCC havlng the vlew that a market value would be
Irnw551ble to 8rrive at given the speclallst nature ef the bulldin8
The Old School buildln8 Is not depre¢lated as the useful èconoml< Ilfe Is In ex¢es5 of 50 years
Otherfixttsres, Jiifings ond olfice equipfftertt
Equlpment used withlry thè church premise515 depreciated on a 5tral8ht Ilne bas15 ovèr 4 ytars. Indivldual hems
equlpment with a purchase prlce of E5W ¢r less are written off when the asset is acqulred
Amovnts ow1n8 to the PCC a5 31 Oecember In respeci of fees, rents or other Income are shown ès debtor5 les
previslons for amounts that may prove uniollectable
Short term5 deposlts Include cash held on deposlt at the bank
C•sh •t bank •nd In hond
Cash at bank and In hand includes cash and short term hlghly Ilqukl invesimenis wlth a shon m)iurliY ef three months or less from th
dète of è¢quisititrn or openin8 of the dep051t er slmllar account
Creoltors *md pwvlslons
Creditor5 and provislons are reco8nlsed when the PCC hès a present obll8atlon resultln8 from a past event rhat wlll probably result Ir
the transfer of funds to a thlrd party and the amount due to settle the obli8ation can be measured vr estimated reliab￿. Crediiors
provislon5 are normally reco8n15ed at thelr settlement amount after allowln8 for any trade discounts due
FIN•n¢l•l Instruments
rhe PCC only hès financial assets and flnan¢ial li3tyilitles of • klnd that qualify as baslc financial instrument5
8asi¢ financial Instrument5 ère Inltl31ty reco8nlsed at tran53Ctlon value and subsequently measured at their settlement valuc
Per*sloni
The PCC makes contrlbutlon5 to a deflned contrlbutlon scheme eperated by the Church of En813nd Penslon Boèrd. Contrlbutlon5 ar*
reco8nised when payable.
Actlvlty B•sls
The PCC takes the view that the charlty ha5 one charitable 3ctlvity- that of the runnin8 01 St Bornabas Church and 05 such hos not furthe
subdiwided the charitable activities In these financlal statements

io.
Parochlal Church Council of St 8arn*b*s. C*mbrid8*
NOTESTO THE FINANCIAL STATEMEPITS Itontinuedl
Fof the year ended 31 December Z024
3 Incorning Resourus
Unrestrld
Funds
Restrfjcted
Funds
Total
Fund5 2024
Totil
Fut)ds 20Z3
Donatlorts and le¢¥tles
Planned 8ivin8- non 8ift alded
Planned giving by standin£ order- gift aided
Other planned 8ivin8 ICAF, GAYE etc.)
In¢om@ tax recovered
Collections
Unplanned other 8lvln8
18,132
178,217
45,941
69,354
1,486
69,609
373,739
18.132
178,217
45,941
61.229
1,486
92,991
397,996
20,110
189,222
20,365
55,534
732
61.468
347.431
875
23,382
24,257
Olh•r tr•dlnK •dlvltlt5
Substation rental Inettme
1.3LK)
45.169
46,569
1,300
45.269
46,569
1,3
43,154
44.454
Investment Incom
Inietest on deposit atcounts
1,604
1,604
1,604
1,604
1.412
1,412
Charliable actlvltles
Youth, ¢hildren Jnd cornrnufiltv
Sundry Income
CPCF Grant
989
295
989
295
6,180
7,464
650
1,4S6
6,180
6,180
1.284
2,106
Toial income
423,196
30.437
453,633
395,403

ii.
Piroehlal Churth Councll ol St Barnabas, Cambrld8e
NOTES TO THE FINANCIALSTATÉMENTS l¢ontlnuedl
Forthe yearended 31 Detember 2024
4 Resource5 Expended
UrbfÈstricted
Fund5
Ilestricted
Fund$
Total
Fund$ 2024
Total
Fund$ 2023
Charftable ActI￿tIeS
Mlssion Gronts
Overseas MPG Grants were awarded to..
OMF International
Wycllffe Bible Tianslators
6.500
7,500
14,000
6,500
7,500
14,CMIO
6.70D
7.7
14,4LN)
Hom• mlsslon..
A8ape Family ￿fe Grant
Alpha fxpÈnse5
Cambridge Churches Homeless Project
Qmbridge Chri5tian5 Against Povertv
Christ the Redeemer Church
PA5
5fK>
821
5CQ
621
500
621
500
1.750
1,750
5CQ
250
B51
200
200
Camcan
mi55ion Givin8- small Items
YFC
252
ioi
350
500
500
300
1.800
252
ioi
350
soo
500
300
1.800
a50
Romsey Mlll
Hope into Actlon
HoverAld
Kairos ConnÈxi¢n
L.S. Shert Term Mi55lon
Mothers of Pre-s¢hoolers In Trvmplngton
New wlne Networ*s
Railway Misslon
2,5
5CQ
350
SC
500
7.434
21,434
7,434
21,434
10,122
24,522
Tot31 Mlssion costs
15S.173
3.114
155.173
3,114
152.104
4,951
Clei8y expenses
h h runnin
cost5
Buildings runnln8 expenses
uildings maintenance
Moveable furnlshlngs and equlpmeni
Upkeep of seryices
46,076
39,242
46.076
45.4Z2
40.352
21,996
191
2.376
6,180
2,686
2.686
Youth, children & student staff 5alarles & pen51on
Youth. chlldren & student mlnlstry expense
Events & project5
Other mlnistry expenses
Gifts passed on
51,339
5.639
9,134
S,711
6,710
58,049
5.639
24,097
5,711
54.743
7.698
22.178
7.478
14,963
318,114
27,853
345,967
314,167
Church mono
ement & odmirtistrotlor,
Staff salaries & pensions
Printin& stationÈry & postaqe
Photocopyin8
Advertisin& recruitment & publiclt¥
General staff expenses
Centln8ency & insurance clèlm costs
Other churrh rnonè8ement. phone, IntÈmet,
& admin cost5
50,968
50,968
48,993
1.078
1,533
286
3,486
4,213
1,514
1,514
8,705
6.025
8.705
6.025
8,131
76.343
8.131
76,343
7.970
67,559
Goverrtonce Costs
Independent examination fee5
2,940
2.940
2.940
2,940
3.360
3,360
Total Ch*rltable Artivlties tosts & total expenditure
418.831
27,853
446,684
409.608

12.
P*rDthial Churth Councll of St Barhabas. Cambrld8e
NOTES TO THE FINANCIAL STATEMÉNTS Icontinuedl
Forthe year ended 31 December 2024
S Staff Costs
2014
2023
Wa8Ès and salaries
101,904
97,￿2
507
6,227
Pensien costs
7,113
109,017
103,736
The aver88e number ol the staff durin8 the year was 812023.. 81. No employèe has receivÈd Èmoluments whith ex¢eed £60,0
No staff member 15 considered Key ManaBement Personnel by the PCC as the Vicar is paid by the Oiocese
Durin8 the year S PCC Members were relmbursed expense5 totallin8 £3,140.7112023.. 6 trustees reimbur5etl £3,559.78). These are mainli
expenses reirnbvrsed lo the Cler8y for service expenses reimbursed
During the year the PCC members made donètions to thÈ PCC without condition tDtallin8 £49,84512023.. E46,S92
No PCC members were paid sal•ries in 2024.12023.. Nono) for employrnent dutie5 separate from dutie5 35 a PCC member
6 Comparatlves fortht 5t•temertt vt Fln•ncl•l Acll¥ltl•s
Llnr•strlrt•d
Funds
2023
R•strl¢t•
Fund5
2023
Tot•1
Funds
2023
INCOME AND ENDOWMENTS FROM
Not•
Donotlorts ond Legocles
Choriioble uctivitieJ
Other trodlng octivifies
Invesrmenr Income
329,386
2,106
44.454
1,412
IB,045
347,431
2.106
44,454
1.412
TOTAL INCOME
377,358
18,045
395,403
EXPENDITURE ON
Choritoble octivifies
393,142
16,466
409.608
TOTAL EXPENDITURE
393.142
16,466
409,608
NET INCOME/IExpeNDITUREI
15,7841
1,579 1
14,2051
Trènslers between funds
3141
3281
16,426 1
314
3281
14,5331
NET MOVEMf NT IN FUNOS
1,893 1
Balances b*ou8ht forward #t l Janulry 2023
718,226
1,621
719,847
OALANCE5 CARRIED FORWARD AT
31 DECEMBEf¢ 1023
701,BCO
3,514
705,314

13.
Parochlal Chur¢h Councll of St Barnabo5, CambrldB¢
NOTES TO THE FINANCIAL STATEMENTS Itontlnutdl
For the year ended 31 December 2024
7 Flxed Asstts for use by the PCC
Old School
IldlnBs
Equlpment
Tptsl
CosVV•luatlDn
At l January 2024
Addition5
569,949
61,P67
631,016
Revalvatlon In yebr
At 31 December 2024
569.949
61,067
631,016
Depreclatlon
At I january 2024
Char8e for the year
Ellminated on dlspcssal
61,067
61,067
At 31 December 2024
61,067
61,067
Net Book Value
At 31 December 2024
569.949
569,949
At 31 December 2023
569.949
569,949
The Old S¢h¢ol Bulldln8 has been ievalued at 31112120 to Insured replacement value. • reliable market Value beln8very dlffScult t(
ascertain, 8iven the speclalist naiure and slluatic*n of the bulldln8. The hlstorlcal cost Is unknown, apart from the lund5 spent on thE
BFM project in 2013114 of £95,821.
Unrestrlrt•d
Funds
8 An•lysls of Net Assets by Fund
Restrlcted Funds
T¢t•l
Flxed assets fer Church use
Cuireni Asseis
569,949
144.402
13,1871
569,949
155,SlY)
13,1871
11.098
Fund Balance
701.164
11,098
712,262
9 Debto
2024
2023
Income Tax recoverable
Other debtors
Prepayments & accrued income
11,504
4,807
3,036
12.522
4,831
2,967
19,347
20,320
io CMdI￿rI'. *mour*ts f•lllni due wlthln one ye•r
2024
2023
Other creditors
Tax & 50ci31 secufity
A¢eruals & deferred inctsme
4,288
8,680
819
8.951
8.095
13,187
18,450

14.
Parochial Church Council of St Barnabas, C¥mbridze
NOTES TO THE f INANCIALSTATEMENTS Icontinuedl
For the year ended 31 December 2014
11 Fund Movements
Olh•r
Balance at
Incoming
Resourees
Resource5
Fund
recoin15ed
8alns and losses
01-Jan-24
Expended
Transfers
31-Oee-24
ilfirestritted Fund5
Gener31 Fund
171,166
56,505
421,7B5
1,411
418,831 1
95.8211
5,CilOI
95,821
7B,299
52,916
95,821
474,128
Mary Holland Le8a¢y des18nèttd fund
Old S¢hool Cipital Rt5eNe
Old School Valuatlon ReseNe
474,128
701,799
423,196
418,831 1
5,LWI
701,164
Restricted Funds
Cinnamon Trusi
208
1,792
PCF Grènt
6,180
22,256
6,180
Small Restrl£ted Ftrnds
3,514
3,514
9,306
30,436
27,852
11,098
Tot•1
705,313
453,632
446,683
712,262
The Clnnarnon Trust fund represents a zrènt tewards the costs of runnln8 a Klds Matter course.
The CPCF fund represents a 8rant recelved to Install envlromentally frlendly enef8y Systems.
Small re5trlcted funds represents fundlng provlded for spe¢lfi¢ pur￿Se5 whl¢h Is no¢ $0 material to ihe flnancial siatements to
iequiie Separate diKlosure.
The Mary Hollènd Deslgnated Fund has betn rtcelwed In full and the PCC wlll make a declslon on the 5pecillc de518nation,
The Old S¢hool Capital Reserve represent5 the known hlstorlc c051 of the Old School Bulldln& and was created a5 a Desl8naied
Reselve in 2024 by a transfer from the General Fund.
12 Independent Ex•mlner's Remum¢r•tlon
The Independent Examlher's fee for the prep•r#tion Ind examination Of the accounts for the year endln8 31 December 2024
amounts to £2,490 plu5 VAT and15 Included in Support Costs.
13 RelBted Party Transactlofts
There are no transactlons with related parties requiring di5rlosure other than th)se already discl05ed in note 5.
14 Churth Work•rs Penslon Fund
St Barnabas ICambrid8el IP8 20141 p3rt1cipates In the Pension Builder S¢heme section of CWPF foi lay siatt. The Scheme is
administered by the Chur¢h of England Pensions 8e•rd, which holds the asset5 01 the schemes Separately from those of the
Employer and the other particlpating employer5.
The 5cheme1s consldered to be a multi-employer scheme as de5¢ribed in Sectioth 28 of FR5 102. Thls is betause it is not P955ible
to attiibute the Pension 8uilder SchemÈ's assets and liabilities to 5petific employers and that contributions are accounted for
as if the Scheme were a defined contfibution Scheme. The pensions c051s charged to the SOFA in the year 3re contributions
payable