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St Paul's
Salisbury
The Parochial Church Council ofthe Ecclesiastical Parish of Fisherton Anger (St Paul),
Salisbury
Registered Charity 1132168
Annual Report and Financial
Statements
forthe Year Ending 31 st December 2024

ST PAUL'S CHURCH SALISBURY
CONTENTS
Page
Trustees, report
Ito21
Independent examiner's report
22
Statement of financlal activities
23
Balance sheet
24
Statement of cash flows
25
Notes to the financial statements
26to34

St Paul's Annual Church Report
For the yearJanuary-December 2024
Registered charitynumber.. 7 132168
1. Objectives and Activities, Achievement and
Performance and Public Benefit
The Parochial Church Council Powers Measure 1956 las amended) and Church
Representation Rules state that the objects of the PCC are to promote in the
ecclesiastical parish the whole mission of the church. The five marks of mission
developed by the Anglican Consultative Council and adopted by the General Synod of
The Church of EngLand in 1996 have been adopted by St Paul's as understanding what
contemporary mission is about:
1) To proclaim the Good News of the Kingdom.
2) To teach, baptise and nurture new believers.
3) To respond to human need by loving service.
4) To seek to transform unjust structures of society, to chaLlenge violence of every kind
and pursue peace and reconciliation.
5) To strive to safeguard the integrity of creation and sustain and renew the life of the
earth.
As an organisation the mission of St Paul's is encapsulated in ourfocus on Jesus Christ,
who described himself as, 'The Way, the Truth and the Life, (John chapter 14, verse 6).
We seek to keep Jesus at the centre of everything as we focus on renewing faith,
restoring hope, and sharing the radical love of God within St Paul's and the wider
community. Our emphasis on faith, hope and love is inspired by chapter thirteen of St
Paul's first letterto the Corinthian Church.
The PCC have given due regard to the public benefit when planning the church's
activities, in accordance with the Charity Commission's general guidance on Public
Benefit. This report sets outthe PCCS activities, achievements, and performance during
the year, which are related to the objects and purposes forwhich the church exists. The
benefits are directly related to the aims of the church and are fully compliant with the
principles set out in the Charity Commission Principles on Public Benefit.
The Trustees Report describes some of the key areas of focus and events in the life,
ministry, and mission of St Paul's Church over the last 12 months.

a) Adult Discipleship
SUNDAY SERVICES
At St Paul's we prioritise teaching and preaching in our morninggathering. In addition to
this the discipleship process continues within our network of Life Groups that meet in
church members homes. In January, through to July, we journeyed through the gospel
of Mark in a teaching series called 'Devoted', which explored what it means to be a
disciple of Jesus in the 21" Century. Ourfocus on Markwas incorporated into our Easter
devotions and Celebrations. In November Gerald Osborne and Colin Heber-Percy
presented a dramatised recital of Mark's gospel, live in Church. This event was hosted
by'House of Opportunity,, a local Christian charitythat helps to prevent modern slavery
in Southeast Europe.
In August we dipped into the book of Judges with a short series exploring the life of
Samson. The new academic year in September focused on a teaching series called
'fogether as One,, which explored our common shared identity, church unity, and our
shared responsibilities as members of the church. This culminated in a church-wide
stewardship campaign, which proved to be successful as the financial reports indicate
below.
On 17th November we held ourfirst'SafeguardingSundaySeniice', which was dedicated
to promoting a safer church. This proved to be providential as itwasthe weekthatjustin
Welby resigned from his position as the Archbishop of Canterbury in the aftermath of
the Makin Report (The Church of England's Independent review in the mishandling of
abuse perpetrated byjohn Smyth). It was important to openly acl<nowledge the historic
failures in safeguarding as weLI as promoting the current and more robust safeguarding
measures that the Church of England now has in place. The service was well received,
and we plan to make it an annual event in the ongoing life of St Paul's.
ADVENT AND CHRISTMAS CELEBRATIONS
In December we focused on Advent leading up to our Christmas celebrations. This
included ourannual'create forchristmas,, a guest event which draws togetherwomen
in the parish and community to enjoy festive refreshments, mal<e simple gifts and
decorations and hear the Christmas message. Saltmine Theatre Company visited on
Wednesday 18th December with their production of Jack and the Beanstalk. This event
brought together those within the church family and wider community, some of whom
would not be able to attend were it notforthe generosity of individuaLs within the church
family.

For our Carols in the Round service on 151h December, the Rector, invited local
community choir, 'Evolution Choir, to join us as our special guests. We began with a
CarolSeNice, led by members of the St Paul's worship team, with several contributions
by Evolution Choir. Then after an interval of refreshments Evolution Choir led a melody
of popular festive songs. We received positive feedback about this event. One person
commented, "EvoLution brought so muchjoyto the evening." The folLowingweek Emma
Lockwood led the St Paul's Christmas Choir in a beautifuL Carol Service. This was the
culmination of weeks of rehearsing by our own community 'ad-hoc' choir, and all the
work certainly paid off. Next year Emma Lockwood is taking a welL-earned year off from
organising the Christmas choir and so we may not have a choir in 2025.
Other Christmas highlights included the children's nativity 'Follow the Star, which was
written by Bethan Ferguson and carried a clear message about the true meaning of
Christmas. Many of the children from Kingdom Kids took part, and Andy Ferguson and
Dave Massey made an excellent comedy double act. One church member described
the events as'laugh out loud funny". Through ourchristmas guest services coLlections,
we were abLe to donate just over a thousand pounds, which was divided between our
chosen charities the Salisbury Foodbank and Projects Delivering Hope, which serves
people of South Sudan.
LIFE GROUPS
Life Groups are central to fulfilling our vision to nurture adult discipleship at St Paul's.
In 2024 two hundred and forty adults were connected or affiliated in some way with a
Life Group. Overforty members of the church had some leadership roLe in a Life Group.
Twentygroups met regularly (this figure consists of seventeen evening mid-week groups
and three day-time mid-week women's groups). In addition to this our men's
discipleship group 'lron Sharpens Iron, led by Nigel Watts, a member of St Paul's
Church, met during the Autumn Term. This group invites members who belong to other
churches to also attend.
OurAssociate Leader, with his responsibility for adult discipLeship, assumed oversight
of our Life Groups in 2024. The Rector and PCC would like to express our appreciation
and thanks to Rev Dominic Furness, who has served in a voluntary capacity as our
Discipleship Coordinator and Pastorfor Life Group Leaders overthe last fewyears.
During2024 Louise Upton coordinated several women's breakfastand coffee events tor
church, calLed'Flourish'. These have been wellattended and brought some fresh energy
to the women's ministry in church.
DIscovERING FAITH COURSES
th
We ran an Alpha Course {1 Oth Januaryto 20 March) which was attended, initially by ten
people. Seven people completed the course.

We invite Alpha participants to follow up with the Christianity Explored course. This ran
th
th
from the 7 June to the 17 July. Six people participated in the course.
b) Children's Work
Kingdom Kids is the umbrella name of the children's work that takes place during the
main Sunday Service. Children stay with their parents/carers for the beginning of the
service and then meet in the Fisherton Hall dividing into designated age groups. These
groups are:
Focus, forthose in schoolyear 4-6 (ages 8-11 yrs).
Cogs, for those in schoolyear 1-3, (ages 5-8 yrs).
Roots, for preschool up to Reception Year, (ages 2.5- 5yrs).
Across Focus, Cogs and Roots we have seventy-two children registered. The average
Sunday attendance is thirty-five children. We have eleven more children under the age
of 2.5 years registered on the church database. Our children are served by an amazing
team of twenty-two dedicated volunteers who have been safely recruited from the
church family.
Overthe yearcogs and Focus expLored severaltopics, including.'Who we are in Christ,,
'Old Testament prophets, and 'Meals with Jesus,. Roots follow a two-year curriculum
covering key Bible stories.
One of our discipleship objectives is to equip them to be confident in their Christian
identityand to support one another at school. One of the l<ey highLights of 2024 has been
observing some of our children buiLding deeper relationships with each other. These
friendships are especiaLlyvitalwhen ourolderchildren in Year6 moveto the youth group
in church and onto secondary education. Another highlight of the year has been a
noticeable progression in the depth of engagement in worship and prayerduring shared
times of worship (the children worship along to worship videos). One worship song in
particuLar,'One WayJesus' has seen the children come alive across allthe age groups.
Across the children's ministrywe have an increasing number of children with additional
needs. One otthe targets for 2025 is to assess and explore howthe needs of each child
can be met, to integrate them more fuLly into their group, and to support their families.
As part of this ongoing strategy, we are lookingto recruit some members of ourvolunteer
team to be'buddies, andlor provide'one-to-one support,.

Mid-week Clubs
We currently run two mid-week clubs aimed at helping chiLdren develop deeper
relationships with each other, as well as providing an event for them to invite their non-
church friends along to. On Mondays we run Lego Club which is targeted at Key Stage 1
children (ages 5-7) but has children of all ages attending. Lego is a great way to explore
the Bible in a creative and interactive way. Lego Club has sixteen children registered with
an average attendance of ten children per session. We have a team of four volunteers
who help to run Lego Club.
On Tuesdays we run an after-school Club called 'Focus Hub, for Key Stage 2 children
(ages 7-11). This is an extension of the Sundaymorning'Focus' Group. which has sixteen
children registered and an average attendance of twelve per session. Focus Hub
enables deeper friendships to form over games, food, and Bible study. We have been
workingthrough Luke's gospel. Three volunteers enable Focus Hub to run.
An ongoing challenge for both mid-week groups is that we don't have enough
volunteers. This limits the number of chiLdren who can participate due to the ratio of
leadersto children thatwe need. Occasionally, if one of ourvolunteers is unwellorcan't
attend for some other reason, we sometimes have no option other than to cancel the
group.
ARK.. TODDLERAND PARENT/CARER GROUP.
In 2024 Ark had over a hundred children on the register, with an average attendance of
thirty-five toddlers pLus their parentlcarer. Ark is based in the main church building on
Wednesday mornings. We have a dedicated team of fifteen volunteers who are
passionate about supporting the people who attend. One of the strengths of Ark is the
sense of community and all who attend are made to feel that they are welcome. There
is so much potentiaL for Arl< to be developed further and this WILL be expLored in 2025.
Current possible areas of future engagement include parenting courses, a day-time
Alpha Course, a café area for chat (with bite-sized BibLe study).
SARUM STPAUL'S C OF E (VA) PRIMARYSCHOOL
The relationship with Sarum St Pauls school remains strong. We have six church
members who. alongwith the Rector, serve as Foundation Governors on the Governing
body. Caroline Chitty, a member of St Paul's church, is the Chair of Governors and is
exemplary in her support of the schooL. The Rector also chairs the Ethos Committee at
the school, working closely with the Chair of Governors, Head Teacher, and other
teachers and school governors. The Ethos Committee actively promotes and reviews
the Christian ethos and impact across every aspect of the school's life.

Our Children's Pastor, Debbie May, Leads colLective worship weekLy and also supports
several students as an Emotional Literacy Support Assistant (ELSA) one afternoon a
week. We host several school services throughout the year in church. In 2024 we held
Harvest, Christmas, Easter, and a Leavers Service at church.
We also helpto plan and participate in an annual Religious Education Day atthe school.
This took place on the 2181 November and focused on the life of the Apostle Paul. The
Rector dressed up as the Apostle Paul and was interviewed in character during
collective worship. Each class throughout the day focused on activities and lessons
exploring various aspects of the Apostle Paul's Life.
In December, the school was inspected by Ofsted achieving'good, in alL areas with an
'outstanding' in personal development.
Our close Links with the school has Led to some of the pupil's coming along to our mid-
week groups. Five children from the school have been attending our Logo CLub and six
children have been coming along to Focus Hub.
c) Youth Work
2024 proved to be a challenging time for our ministry amongst our young people when
ouryouth Pastor, Reuben Katai, resigned from his position as he sensed God caLlinghim
to a new role. Reuben Katai remained in post untiL the end of August. PracticalLy, this
meant that an extensive programme of activities had to be reviewed and simplified. Our
existingteam of youthvolunteers stepped intothe breach and have continued to provide
stability and support for ouryoung people. The Associate Leader has, in the short-term,
supervised our team of youth volunteers. This will be reviewed in 2025 (especially
considering the current and ongoing conversations with the Bridge Youth Project).
The PCC decided to recruit a new Youth Pastor with immediate effect and started a
recruitment campaign in summerlautumn 2024. Unfortunately, we were not able to
shortlist any suitable candidates, which has become a common situation in churches
around the UK. As a result of this we revised our short-term Youth strategy for the rest of
the year and going into 2025. Our strategy is three-fold: {1) to growthe existingvolunteer
youth team from within the church. (2) continue to implement a simplified programme
that is deliverable, and" {3) to begin a conversation with the Salisbury based Bridge-
Youth Project to explore whether they can help us in recruitment or if we can partner
together in some way in the future to disciple ouryoung people in church.

The PCC are incredibly grateful to our team of volunteers who have been amazing. By
focusing on a simplified program of regular meetings on Sunday mornings and hosting
a games/social evening every other Friday ouryoung people have been able to continue
to meet and to be encouraged in their faith. The encouraging end to 2024 is that the
numbers ofyouth attending both the Fridayand Sundayevents has almost doubled. We
now have thirty-five active youth registered with an average attendance of twenty on a
Sunday and ten on a Friday evening.
d) Communitywork
HOPE CENTREAND CITY OUTREACH
One of the Associate Leader's early projects was to help the church refresh the vision
and focus of the Hope Centre, and especially the ground floor space, which previously
was home to the SP2 Cafe. FolLowing a period of consultation in church and across the
city, a vision emerged to re-order the ground floor and create a flexible community
space available for the church and wider community to access. Priority has also been
given to the Salisbury CAP Debt Centre and theirvarious groups to make use of this new
space. (The CAP offices are already located on the third floor of the Hope Centre). As
the year progressed the PCC, with the help of some generous one-off lump sums, was
able to allocate funding for this work to begin. The re-ordering toolc place in December
and is scheduled to be completed in January 2025. It is planned that CAP drop-in and
CAP Life Group will begin operating from the ground floor of the Hope Centre early next
year.
The PCC agreed a strategy to develop community-based partnerships in the city with
otherswho are sympatheticto ourchristian mission and values. In responseto this brief
the Associate leader has been in diaLogue with an Early Years Learning organisation
called'lmagine This., They provide an accessible learning-through-playservice which is
built on the teaching phiLosophy of the 'Early Years Foundation, and 'Five to Thrive,,
which encourages intellectual, emotional, physical and relational development in
chiLdren from infancy to five years old. In addition to this they provide a sign posting
service for parents and carers to receive necessary support where required. 'Imagine
This, is built on a Christian ethos and run by two Christian teachers with extensive
experience in earlyyears education. The PCC concluded that 'lmagine This, provides a
valuable service to the community, whilst also offering some subsidized places, and
therefore agreed to an initial piLot scheme inviting them to operate out of the first floor
of the Hope Centre. The first floor of the Hope Centre enables'lmagine This, to provide
a family room with various zones that encourage creative and messy play, construction,
and role-play. They are a local Community Interest Company {CIC) who now have a
spaceto operate outof. Aftera successful startthe PCC agreed to extend thetrial period
of'lmagineThis' into 2025. There is potentialtofurtherdevelopthe reLationship between
'Imagine This, and St Paul's. The PCC are committed to monitoring and reviewing the
arrangement with 'lmagine This, going forwards and have a 'partnering agreement,
document in place.

CITY EXCHANGE
City Exchange is a St PauL's initiative where charities, churches, and otheragencies who
have a commitment to support people in our city can network and share what is
happeningin theirorganisations in order raise awareness and work more collaboratively
together. City Exchange has been co-hosted and led by our Children's Pastor, Debbie
May and Charlotte Reading, our CAP Debt Centre Manager. OurAssociate Leader, Matt
Harrison, started to take over the running of this group in 2024 and will take full
leadership of it in 2025. There are currently 80 groups who are registered with City
Exchange. Meetings take pLace every 3 months. and typicaLly anywhere up to thirty
organisations attend a meeting.
SALISBURY CAP DEBT CENTRE
Centralto ouroutreach atst Paul's is our partnership with CAP. Sincethe SalisburyCAP
Debtcentre opened in November2014, we have seen 119 people become debtfree and
44 individuals have made a faith response to Jesus.
2024 has been a specialyearforus as we celebrated the 10th anniversaryof the Salisbury
th
CAP Debt Centre. We marked the occasion on the 27 of October with CAP Sunday as
we heard stories from clients who had once been overwhelmed by debt and are now in
control of their finances and of individuals who believed their situation to be hopeless
but have now found true hope in Christ. It has been our privilege as a church to partner
with CAP over this past decade, and we lookforward to all that is to come.
The CAP Debt Centre has benefited from the introduction of a steeringgroup. This group
comprises individuals who are passionate aboutthe work of CAP and can help our Debt
Centre Manager, Charlotte Reading, navigate the challenges of her role. We extend our
thanks to each member of this group: Frank Brown, Liz PoLlard, Adrian Smale, David
Shinn and Libby Maryon. We would also like to extend our thanks to Mano Jacob who
has served in her role as Debt Coach, and to our forty-six volunteers who serve in so
manyways.
Overthe course of2024, twelve peopLe became debt free and three people made a first-
time response of faith. Statistics do not communicate the full story. It is worth noting
that every person we encounter through CAP gets to experience God's love in action,
whether it is via the Drop-in, Life Group, during a visit, or at a client event. We continue
to support people practically where appropriate or signpost, if necessary, pray with
them, encourage them aLong the way- whether they are debt free or not. Everyone is
welcome, accepted and loved. All are on a journey with God, and they are helped
through our amazingteam ofvolunteers, the church family, and through the message of
hope, love and grace which is at the heart of the gospel.

In 2024, the focus has been on continuing to grow relationships with other churches,
agencies, and organisations to better tailor the service to meet the needs of individual
clients. These needs have become significantly more complex in terms of mental health
since the centre first opened. With the cost of living impacting so many individuals,
families, and communities, and thus causing many more to sink further below the
poverty Line, CAP'S services have been needed as never before. Continuing to build
relationships outside of client appointments has remained l<ey, especially through the
weekly Drop-in atthe Hope Centre. In September 2024we launched our new Life Group,
specifically for CAP friends expLoring faith in Jesus. 18 people attended throughout the
term. We started each session with lunch, generously provided by volunteers, before
watching an episode of The Chosen and discussing key themes from each episode. It
has been wonderful to see spiritual growth and friendships forming through this group,
and we lookforward to continuingthis in 2025. The summer sawthe return of ourannual
picnics in Queen Elizabeth Gardens, much to the delight of various former and current
clients, as well as volunteers. These evenings have proved popular over the years, giving
us the opportunity to bring together some of the wider CAP family, including children.
During 2024, the Centre held 4 client events. namely:
Printingworkshop in April
Men's Curry Night
A Ladies Painting Party in June
Client Dinner in November
These events continue to strengthen existing relationships and grow new ones, whilst
impacting our clients, journeys of faith as they hear people share their personal stories
of God's transformative love and grace.
We were deLighted that CAP was a nominated charityfor St Thomas, annual Christmas
Tree Festival in 2024. Clients and volunteers made butterflies symboLisingthe hope and
freedom they have experienced and seen through the service and hung them from the
tree, with an additional 116 butterflies to represent everyperson who had gone debtfree
up to that point. Visitors to the festival were invited to add their own messages of hope.
It was particularly exciting that this year, the festival received wide media coverage,
raising awareness of the Salisbury Debt Centre across the Southwest. A total of £7,357
was raised for the Centre through this event.
That same week was spent gathering donations to put together Christmas hampers for
clients. Twenty-three bags of festive treats and gifts were wrapped, packed, and
delivered byvarious members of the church family.
In 2024, Alderbury Deanery nominated our Salisbury CAP Centre as its chosen charity.
Through a series of talks, and thanks to other fundraising events hosted by various
churches across the Deanery, £2,800 was raised for CAP.

Many people continue to feel the burden of the cost-of-living crisis. To ensure that this
vital and fruitfulwork can continue we need to ensure continued funding is in place and
to continue to raise the profiLe of the Salisbury CAP Debt Centre at St PauL's, in other
churches, and across the city of Salisbury.
Though reported as part of the St Paul's financial accounts, all donations received for
the Salisbury CAP Centre are held in a separate restricted fund and are used exclusively
for the work of the Salisbury CAP Centre.
MONEY COACHING COURSE
The Money Coaching Course is a free Se￿iCe which empowers individuals with
budgeting skills and confidence to better manage their finances. In 2024, we delivered
Money Courses to individuals referred through the Salisbury Debt Centre. Special
thanks must go to Maxime Galley and Heather Goldthorp who delivered 'bite-size'
Money Coaching in our Drop-ins throughout the year.
While the Money Coaching Course has not been a priority focus for us 2024, we are
aware of a growing need for this service and intend to deliver the Money Course more
broadly in 2025.
CAPJOB CLUB
The CAP Job Club is an eight-week course designed to empower individuals to gain
employment. Salisbury has been identified as a primary location for this service by the
Department of Works and Pensions, and we are delighted that the first Job Club will
launch in 2025 operatingoutofthe newcommunityspace in the Hope Centre. Thisyear,
we have trained both a Job Club Manager and Coach in preparation of this new CAP
service. A team has been identified to support them, and we look forward to seeing the
impactthis service has across our city in 2025.
e) St Pauls Mission Support Committee (MSC)
The missionary heart of St. Paul's church means that regularly there are several
individual members of the church who sense God caLling them to serve in the wider
mission of the church. It is currently St Paul's Church policy that 12.5 % of the planned
giving to the Church be allocated to mission-related causes. The mission fund
allocation in 2024 was £41,424.
10

MSC handles mission-related issues on behaLf of the PCC and at the end of 2023 its
membership was - MiLes Thomas (Chair), Jacqui Gillan, Liz Pollard, Liz Thomas, Nick
Randall, Petra RandaLI, John Kuchale and Rev Canon Craig Ryalls (Rector). During 2024
Miles and Liz Thomas resigned from the MSC and left St Paul's Church (relocated to be
closer to family). In the interim the Rector assumed the role of Chair until a successor
could be identified. Two new members joined the MSC, Ken and Maz Brown, who have
experience as missionaries working overseas for MAF (Mission Aviation Fellowship).
Towards the end of 2024 the Rector approached Ken Brown and invited him to become
chair of MSC with effectfrom January 2025.
The MSC receive regular email news from our mission partners, and they are prayed for
during our intercessions in the 10.30 am Sunday Service. MSC typicaLly meet three
times in the year to prayerfuLly discuss funding related issues and to consider any new
mission appLications. St Paul's supports 4 categories of mission work as follows:
rt
these are peopLe who receive regular prayer & monthly
financial supportfrom St Pauls of between £530-560 per month. In 2024 they included:
Deborah & Sandro Cruz working with YWAM in UK and CoLombia/ Cuba.
Fishy Nkuutu workingwith YWAM in uganda.
Jess Regnart working with Freedom in Christ based in Wales.
The above Mission partners also received additional lump sums to help towards specific
needs and to help offset the cost of living. Nic & Sarah Arkley at a church plant in
Vancouver, Canada, who are now locally funded, also received a designated lump sum
payment.
these are individuals working in mission who
value prayersupport & fellowship and rnay receive occasional but not monthlyfinancial
support. In 2024 they included:
Andrew Robertson- Projects Delivering Hope
Nigel & MollyWatts- Precept Ministries
Dave & Cristyn Wakefield-African Inland Mission- Kijabe Bible ColLege l<enya
Jamie Burns- St Anselm's, a new Christian Classics Independent School, which
is beingfounded in Cardiff.
During 2024 a donation of £1,000 was made to Precept Ministries and £1,000 through
African Inland Mission supporting the work of Dave & Cristyn Wakefield at the Kijabe
Bible College.

these are
organisations that'have the specific and uniquely Christian goal of declaringthe gospel
and building His church, and with which St Pauls has a connection.
At the start of 2024 donations, funded from the 2023 surplus, were made to CPAS
(Church PastoralAid Society) £900 and Newwine £500. In May donations were made to
the Kenna Abate Mission £300 and A Rocha UK Mission £125.
In November 2024 a total of £10,000 was donated towards Mission organisations as
foLlows' Bridge Youth Project £4,000, MiLitary Ministries International £1,000, Open
Doors £1,000, Salisbury Street Pastors £1,000, The BibLe Society £1,000, CPAS (Church
Pastoral Aid Society) £1,000 and New Wine £1,000. During the year the Mission
Committee also agreed to make a £1.000 donation to the CAP Fund which appears as a
transfer in the annual accounts.
The MSC provides financial
support, prayer support, and advice to individuals on short term assignments (normally
for less than 12 months) and on Christian gap years. Applicants for short-term mission
placements need to be members of St Paul's church or part of St Paul's Youth. No
monies were spent in this area in 2024.
In addition to the work of the MSC St Paul's enables the financial support of Christian
activities in otherways such as holdingCAPSundays and usingchristmas Carol service
collections. The collections from the 2024 Christmas Carol Services were shared
between the Salisbury Food Bank and Projects Delivering Hope which meant that both
received £502.
St Paul's has been involved with child sponsorship through Compassion UK since 2009.
Currently, individual members of St Paul's sponsor 80 children which amounts to
around £31,000 of sponsorship each year(sponsors give directLyto Compassion UK and
therefore this figure does not appear in our charity accounts).
f) Safeguarding
The Rector and Parish Safeguarding Officer{s) continue to liaise with the Diocesan
Safeguarding Officers on aLI matters reLating to safeguarding. Safeguarding remains a
standard agenda item at every PCC and Standing Committee meeting at St Paul's. The
PCC has adopted the Diocesan Safeguarding Policy and Practice Guidance which has
been approved by the House of Bishops and must, where reLevant, be foLlowed by all
Church Bodies and Church Officers.
12

The PCC have appointed two people to carry out the responsibilities of our Parish
Safeguarding Officer (PSO). Meg Murphy is our PSO for Children and Youth and
Stewart Ruston our PSO for adults. During the summer they both worked in parallel
with the Rector. They were publicly acknowledged and prayed for in our 10.30am
service on National Safeguarding Sunday, which this year was on the 19th of
November.
Throughout the year Stewart Ruston has attended regular on-line 'drop in, sessions
organised by the Salisbury Diocesan Safeguarding Team ensuring that as a church
we are kept regularly updated with all safeguarding developments within the Diocese
and national church.
There were no major safeguarding concerns reported to the PCC in 2024.
We would like to express our thanks on behalf of the PCC and church membership for
the exemplary work of our volunteer PSO'S.
g) Staffing
There were several changes in the staff team during 2024.
In January the PCC recruited Matt Harrison as our Associate Leader with specific
responsibility for Adult Discipleship and Mission Engagement. This new post was
identified as a strategic role in assisting the Rector and PCC to help the church in its
next phase of spiritual and growth. Our Associate Leader began working at St Paul's
on 8th April 2024. Early in June Matt, and his wife, welcomed their daughter into the
world and Matt went on Paternity leave for two weeks,
Our Youth Pastor, Reuben Katai, resigned from his position on 18th June, and left
post at the end of August.
The Rector, Rev Canon Craig Ryalls, had extended leave over the summer, from
mid-July to the end of August to recover from a lengthy period of illness.
Our CAP Debt Centre Manager, Charlotte Bell, married in December 2024 and her
surname changed to Reading.
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h) Planned Upgrades for IT Systems
The PCC approved and completed upgrades on our IT systems to ensure that our cyber
security and our social media and online presence is fit for purpose. The first project
was to migrate from Google to Microsoft and outsource our IT provision and
maintenance to a third-party company (SiLver Cloud, a locally based IT Company). The
second project was to adopt 'Church Suite,, a church administration software, which
allows church members to access and use the church database and provides a more
effective platform for groups to organise team rotas and manage Life Groups and the
church membership. The Rector, Church Wardens, and PCC would like to express on
behalf of the church ourgratitude to Richard Chittywho helped project manage both the
Microsoft and Church Suite migration.
i) New Website Project
Back in 2023 the PCC approved pLans to outside source a design company to create a
new and improved website that is more user-friendly and fitfor purpose.'Made By Dave,
presented a winning bid and a dedicated team Led by Chris Scott worked on this project
throughout the year. As the year closes the new website project is almost completed,
with some final adjustments to be made in early 2025. The newwebsite is scheduled to
be launched at Easter next year. The Rector, Church Wardens, and PCC would like to
express on behalf of the church our gratitude to Chris Scott for his expertise, advice and
the investment of time he has given in steering the new website project.
2. Financial Review
. Overview
The church's General Fund had a surplus of income above expenditure of £31,739 in
2024 (£8,207:2023). This was after a number of transfers between funds; a transfer of
£41,424 to the Mission designated fund (agreed 12.5 % of general fund donations , a
transferto the CAP restricted fund of £660 (correction of past donations), a transfer from
the Community restricted fund of £440 {for panto tickets), and a transfer from the St
Paul's Ministryfund of £9,950 (as agreed by PCC). This positive financial position forthe
General Fund was due to a significant amount of lump sum gifts received, higher letting
income and a grant from the Diocese of Salisbury's Aldhelm Mission Fund which in
combination more than offset lower planned giving and higher staff costs. A key
contributor to the increase in lump sums received was early and generous response
from donors responding to the Stewardship campaign in October for the anticipated
2025 budget needs.
14

The overall movement on totaL unrestricted funds, which is the general fund combined
with designated funds, was a surplus of £32,973 (£23,568:2023) with total unrestricted
funds moving from £673,731 at the start of 2024 to £706,704 bythe end of 2024.
Total unrestricted income for 2024 was £515,214 {2023:£450,127} which was £65,087
higherthan 2023 due to the significant amount of lump sum gifts received, higher letting
income, the Aldhelm grant and donations for the Hope Centre Refurbishment Project.
Total unrestricted expenditure for 2024 was £481,021 12023.'£428,638) which was
£52,383 higher than 2023 due to higher staff costs, expenditure on the IT/Web site
project and higher Parish Share.
Alongside the general fund, the church maintains several restricted funds to support
aspects of the church's ministry. At the end of 2024, the total balance across all
restricted fundswas £50,578 (2023: £32,128), which was £18,450 higherthan atthe end
of 2023. This overall movement included an increase in the balance for the CAP fund of
£17,068 to £33,619 due to significant grants and lump sum gifts received in the year.
Grants and gifts were given to CAP by the St. Thomas Fund (Christmas Tree Festival),
The Barnabus Trust, Alderbury Deanery, CityGate Church, Grace Church SaLisbury, Mrs
RP Tindall Trust, RK Day Ministries and the Assemblies ot God Church. There was also
an increase of £1,821 for the Grants for Specific Purposes fund due to donations
towards Children's work, equipment and facilities.
We remain very aware that every pound given to the ministry of the Church is a pound
that could have been spent on something else by the giver. We take nothingfor granted
and are grateful forthe faithful generosity of church members.
15

b. Reserves Policy
In establishing a Reserves Policy, the PCC agreed that:
Free reserves are defined as the net current assets held by the General Fund. This
definition excLudes the vaLue of the loan repayments beyond the end of the following
year (repayments from 2025 onwards).
To ensure that sufficient funds are available to cover the fluctuations in income and
expenditure, the GeneraL Fund Reserve target should cover approximately 3 months
essentiaL running costs for the following year; for 2024 the target figure is £120,000. As
at the 31 st of December 2024, the Free Reserves stood at £137,530 which is above the
targetfigure and comparesto £113,733forthe previous yearend. It should be noted that
part of the reason forthe increase in the Free Reserves position atthe end of 2024 is that
lump sums pledged gifts in response to the Stewardship Campaign for 2025 budget
needs were received early at the end of 2024 (amounting to around £17k). If the longer-
term element of the loan were included, free reserves would fall to £104,636 compared
to £70,281 in 2023.
c. The Future
The trustees have no uncertainties about the charity's ability to continue as a going
concern. We are thankfuLto God for considerable strength in depth across a wide range
of ministries, and we continue to commit ourselves to being a biblically based church
serving Salisbury and the region.
16

3. Structure, Governance and Management
a. Structure and Governance
The governing document for the PCC is the Parochial Church Council Powers Measure
1956 las amended) and it has been a registered charity since 2009 having previousLy
been exempted from registration.
The role of the PCC (whose members are also trustees for the purposes of charity law)
is to cooperate with the Rector in promoting the whole mission of the church, which is
summarised in the mission statement above. The PCC gather for: evening meetings,
arranged strategically throughout the year, occasional prayer meetings, and occasional
half-days focusing on projects or topics that require more focused attention.
The membership of the PCC includes the clergy Licensed within the parish, the church
wardens who are elected annually by the Parochial Church Meeting, members of
deanery and other synods and members who are elected for a three-year term of office
by the Annual Parochial Church Meeting. Newly appointed trustees are trained and
guided by currently servingtrustees.
b. Management and Staffing
St Paul's continues to follow a policy of recruiting paid staff onto the Team in the
following situations..
Where the ministry is so vital that it demands the continuity that only paid staff
can provide.
The necessary skills required are not present in the congregation.
The size of a particularministryis largerthan could be expected from a volunteer.
As reported above, we successfully recruited an Associate Leaderwith responsibility for
Adult Discipleship and Mission Engagement. Matt Harrison joined the staff team on the
8th April 2024.
As reported above, Reuben Katai resigned from his role as Youth Pastor in June 2024and
formally left the organisation at the end of August.
In December 2024 our CAP Debt Centre Manager, Charlotte Bell, changed her name to
CharLotte Reading. This change occurred due to her getting married.
17

The church body expresses its huge thanks to all the staff team for their dedicated
seNice and example duringthe last year. The costs of staffing are set out in the notes to
the financial statements- note 12 page 30.
The church's key management personnel for the purposes of FRS102 are the pastoral
leadership team. This is made up of the Rector (who is not an employee of the PCC),
Associate Leader, Youth Pastor and Children's Pastor. Their pay, alongside that of all
employees of the PCC is set by the PCC'S remuneration committee consisting of the
Rector, Churchwardens and Treasurer. The committee draws on its members,
experience in both the charity and commercial sectors to set salaries which reflect the
value of workwhich is carried out and which will enable quaLified candidates to be able
to take up posts. No member of staff is paid less than the Living Wage Foundation real
living wage. Each year pay is reviewed in line with nationally published data on the cost
of living and national salarytrends.
Reference and Administrative Details
a. Name and registration number
The registered name of the charity is The Parochial Church Council of the Ecclesiastical
Parish of Fisherton Anger (St PauL), SaLisbury. However, the charity is usually known
simply as'st Paul's, Salisbury,.
The charity's registration number is: 1132168
b. Registered Office
St Paul's Church
Fisherton Street
Salisbury
SP2 7QW
Telephone: 01722 334005
Website: w_w.w.stpaulssaLisb.Llly.org
18

c. Trustees
Clergy: Rev. Canon Craig Ryalls (Rector).
Churchwardens: Andy Ferguson and Kate Nash
Members of General Synod: Andrew Farley
Members of Diocesan Synod: Richard Chitty
Elected Members of Deanery Synod: Pippa Bracegirdle, John Baxter Brown
Elected members of PCC: Naomi Brennan, Frank Brown, Cindy Childers, Tim Coles,
Brett KazaLi, Jonathan Lockwood, James Murphy, Neil Meardon, Richard Pain, Chris
Papps, Liz Pollard, Mike Smith, Hannah Williams, David Downie, Hannah Holloway
Co-opted members: Matt Harrison
d. Office Holders
Treasurer- Mike Smith; PCC Secretary- Hannah Williams.
The foundation governors of Sarum St Paul's SchooL were Rev. Canon Craig Ryalls lex
officio), Jamie Burns, Caroline Chitty (Chair), Bev Hancock, Doug Imeson, CamiLla
Knapman, Petra Randall, and Kim Ryalls.
e. Standing Committee ofthe PCC
Church Law requires the PCC to have a Standing Committee, and it has power to
transact the business of the PCC between its meetings, subject to any directions given
bythe CounciL.
CLergy: Rev. Canon Craig Ryalls,
Members: Andy Ferguson (Chair), Kate Nash, Richard Pain, Richard Chitty, Mike Smith,
Matt Harrison (from ApriL, co-opted).
f. The Electoral Roll
The electoral roll in 2024 held 327 names as compared to 354 names in 2023.
19

g. Risk Management Statement
Consideration has been given to the major risks to which St Paul's Church is exposed,
and these are identified as:
Health and Safety of staff and members ofthe public
Fire caused by electrical failure, heating system malfunction or lightning strike
IT breakdown and loss or misuse of data
Security of Assets and Financial Processes
EmpLoyment issues
Child and vulnerable aduLt safeguarding
These have been reviewed and systems have been designed to mitigate those risks.
h. Statement of Responsibilities of Members of the PCC
All Members of the PCC are Trustees of St Paul's Church and, as Trustees, are
responsible for preparing the PCC'S Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (FRS102).
The law applicable to charities in England & Wales requires the trustees to prepare
financial statements for each fiscaLyear, which give a true and fair view of the situation
of the charity and of the incoming resources and application of resources of the charity
forthat period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then applythem consistently.
observe the methods and principles in the Charities SORP 2019.
makejudgments and estimates that are reasonable and prudent.
state whether applicable accounting standards have been foLlowed, subject to
any material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis, unless it is
inappropriate to presume that the charitywill continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and enable them
to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Church Accounting
Regulations 2006. They are also responsibLe for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
20

j. Bankers
CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ.
Lloyds Bank PLC, 38 Blue Boar Row, SalisburySP1 1 DA.
k. Solicitors
Anthony CoLlins LLP, 134 Edmund Street, Birmingham, B3 2ES.
i. Independent Examiners
Mr CJ Fairhall FCCA, Newton Magnus Ltd, Arrowsmith Court, Station Approach,
Broadstone, Dorset. BH18 8AT.
On behaLf of the PCC
Rev. Canon Craig Ryalls (Rector)
Date . 29 April 2025
21

ST PAUL'S CHURCH SALISBURY
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I report on the flnanclal statements of st Pauls Church Salisbury, The Parochlal Church Council of the Ecclesiastical Parish of
Flsherton Anger (St Paul) Salisbury for the year ended 31 December 2024 whlch are set out on pages I to 34.
Respectlve responslbi1Sties
The charSty'S trustees are responsible for the preparation of the accounts. The charity s trustees consider that an audit is not
required for thls year under section 144 of the Charities Act 2011 and that an independent examination is needed.
It is my responslbility to..
•examlne the accounts under section 145 of the Charlties Act 2011,
•to follow the procedures laid down in the general Directions given by the Charlty Commlsslon lunder section 14515llbl of the
Charltles Act 2011, and
•to state whether particular matters have come to my attention.
Basis of Independent examlner's report
My examlnatlon was carrled out In accordance wlth the General Directions given by the Charity Commissioners. 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 fSnanclal statements, and seeking explanatlons from the
trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an
audit, and consequently no opinion is given as to whether the accoLtnts present a "true and fairf, vlew and the report is limlted to
those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attentlon, whlch gives me reasonable cause to believe that in, any
material respect, the requirements to keep accountlng records in accordance with section 130 of the Charities Act; and to prepare
accounts which accord with the accountlng records and comply wlth the accounting requirements of the Charities Act have not
been met; or to which, in my oplnlon, attentlon should be drawn In order to enable a proper understanding of the accounts to be
reached.
C Fairhall FCCA
Newton Magnus
Chartered Certlfled Accountants
Arrowsmlth Court
Statlon Approach
Broadstone
Dorset BH18 8AT
Date
2910412025
Page 22

ST PAVL'S CHURCH SALISBURY
STATEMENT OF FINANCIALAcfiviTIES (INCORPORATING INCOME AND EXPENSES ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted
Funds 2024
Restrlcted Endowment Total funds
funds 2024 funds 2024 2024
Unre5trlcted Restrlcted Endowment
Funds 2023 funds
funds 2023
2023
ToÈalfunds
2023
Note
INCOMEAND ENDOWMENTS
FROM:
Oonatlons and legacie5
Charitable activities
other trading activities..
Lettlng incorne
Investments
Other
451,527
8.598
74.010
525,537
8.598
401,971
13,917
32,813
434, 784
13,917
48.491
6,598
48,491
6,598
29.932
3,880
427
29,932
3,880
427
TOTALINCOMEAND
ENDOWMENTS
515,214
74.LllO
589,224
450.127
32,813
482.940
EXPENDITURE ON .
Costs of rai5Ifig funds..
Lettlng expense5
Charltable actlvities
7&8
7&8
S2.134
428,887
52,134
485.667
34,911
393,727
34,911
439,751
56,780
46,024
TOTAL EXPENDITURE
481,021
56.780
537,801
428,638
46,024
474,662
NET INCOMEI
IEXPENDITUREI BEFORE
TRANSFERS
34,193
17.230
51.423
21,489
(13,211)
8,278
Transfers between Funds
11,220
1,220
2,079
12,079)
NEY INCOMEI
IEXPÉNDIYLIREI BEFORE GAINS
AND LOSSES
32,973
18,450
51,423
23,568
(15,290)
8,278
NETMOVEMENT IN FUNDS
32,973
18.450
51.423
33,568
(15,290)
8,278
RECONCILIATION OF FUNDS:
Toial funds brought forward
(Note 171
TOTAL FUNDS CARRIED
FORWARD INOTE 171
673,731
32.128
705,8S9
650.163
47,418
697.581
706,704
50.578
757.282
673.731
32,128
705,859
Tht Dtstssonpb8D5 26t¢ 34 formpartolth•s•fin•ncFa15taiernents.
Page 23

ST PAUL'S CHURCH SALIS8URY
BAiANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible asset5
13
532.762
535.378
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
20
14.895
271,294
286.189
7,646
235,220
242,866
CREDITORS: amounts falllng due
wlthln one year
15
28,775
28.931
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
257,414
790,176
213,935
749.313
CREDITORS: amounts fallln8 due
after more than ont year
16
132,8941
143,454J
NET ASSETS
757.282
705,859
CHARITY FUNDS
Restricted funds
Unrestiicted funds
17
17
50,578
706.704
32,128
673, 731
TOTAL FUNDS
757.282
705,859
The Ilnanclal statements were approved by the Trustees on 29 Aprll 2025
and slgnèd on thelr behalf, by:
Rev. Cra18 Ryalls jRectorj
The notes on pa8es 26 to 34 form part of these flnancial statements.
Page 24

ST PAUL'S CHURCH SALISBURY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 310ECEMBER 2024
2024
2023
Note
Cash flows from operatlng actlvltles
Net cash provlded by operatlng actlvltles
19
34.303
fl,242J
Cash flows from Investlng a¢tlvltles:
Interest
Purchase of tangible fixed assets
6,598
14,8271
3.880
13,615J
Net cash used In InvestlnE actlvltles
36,074
(977)
Change In cash and cash equlvalents In the year
Cash and cash equivalents bfou8ht forward
36,074
235,220
(977J
236,197
Cash and cash equlvalents carrled forward
20
271,294
235,220
The notes on pages 26 to 34 form part of these financlal statements.
Page 25

ST PAiIL'S CHURCH SALISBURY
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
1.1 Basls of preporatlon of flnantlal statements
The PCC Is 3 publ1¢ bÈneflt entlty wiihln the meanlng of FRS 102. The flnancial siatements have been prepaied under the
hlsiorlcal cost conventlon wlth Items recoenlsed at cost or tran5attlon value unless otherwlse started In the relev3nt notelsl to
tl)ese accounts.
The accounts have bÈen prepared Sn èccordance wlth the Statèment of Recommended Practlce ISORP IFHS 10211..Acciiunting and
Repoiting by Charitles preparine Iheir accounts in accordance wlth the Flnantial 51andard appllcable In the UK and Republlt of
IrelandlFRS 1021 Issued In 2019 and wSth the Chariiles Act 2011.
These accounts have been prepèred on a GolnE Concern ba51$ as there are no materlal uncerialniles about the abilityto
continue.
The accounts are shown In Pounds Ste¥llng
1.2 Income
All income15 fecognlsed once the tharlty has entstlement to the income, It is probable that the Income wlll be recelved and the
amount ol incotne recÈlvable can be measured reliably.
Income t3x recoverable In relatlon to donaiions retrlved under GIftAld or deeds of covenant Is recoenlsed at Ilie tlme of the
¢Jonatlon.
Income tax recoverable In relatlon to Investment Income Is recognised at the tirne the InvÈstmÈnt Income Is recelvable.
Government grants are retognlsÈd when recelved.
other Income Is recogni5ed In the pÈrlod In whl£h It Is recelvable and to the exrent the good5 have been ptovlded oi on
compleilon of the service.
1.3 Expendllure
Expenditure is recogni5ed once thÈre Is a legal or construrtlve obllEation to transfer economic benehtto a thlrd party. It Is
probable that a tfansler of economlc bÈnÈlits wlll be requlred In setllen)ent and the amount ol the obligation caft be measured
reliably. Expenditure is classified by activity. Thè tosts of each activlly aye made up of the total of direct cos15 and shared costs.
Induding support costs Involved in undertaking each actlvlty. Dlrect costs aitilbutable 10 a single activity are allocated directly to
that activlly. shared costs which contribute to more th3A one aCtI￿ty ènd support costs whSch are not atiributable to a sln8le
activlty are apportloned between those activitie5 on a ba515 COD515tent wlth the use of resottrces. Cenilèl staff costs awe allocated
on the basis of tlme spent, and depreclation charges allocated on the portion of the 8ssÈt's use.
FundrBlslng costs are those incurred In seeklngvoluntary coDtTibution5 and do not inilude the costs of dlssemlnatlng
Inforrn2tlon In support of Ihe charltable activlties. Suppori costs are those cost5 incurred dlrÈdy in suppoit of expendlture on
thÈ oblerts of the charlty and Indude project management ca¥ried out at Headquarter5.
Cost5 of gÈner3tlng funds are costs Incurred In èttractlng voluntary Income, and those incuried ID tradlng3ttlvltips that ralse
luDds.
Charitable hthvltles and Governan£e costs are costs Sncurred on the charitvs educatlonal operhtlQD5, Includlng support costs
and costs relafjng to thÈ Éovernance of the charlly èppofiioned to charltable actlvltie5.
1.4 TanÈlble Ilmed assets and depreclatlon
A review for Impairmentof a fixed a55et is carrled out If events or chan8es In clrcumstances Indlcate that the cafiylng value of
any fixed asset may not be recoverable. Shortfalls between thÈ iaiiylng value of fixed assets and Ihelr recoverable amounts are
recoEnlsed as impaifments. Imp3irfflent1055es are ieio¥nlsed in the Statement of financial 3£tlvlties.
Tanglble fixed assets are carried at cost. net of depieciation and 3ny prowslon for Impairment. DeprecSatlon Is not cliarEed on
freeliold land. Depreciatlon Is provided at rate5 calcvlated to write off the tost of fixÈd assets. less thelr esiimated resldual
vèlue, over thelr eype£ted useful lives on the following ba5e5.'
General equlpment- 20% straight line
Cornputèr eoulpment- 33% stral8ht Ilne
Car paik impiovetnÈnts- IOYD Straiaht Ilne
1.5 Interest recelvablo
Interest on funds held OD dep05It is intluded when recelvable and the amount cèn be measured rellably by ihe chailty* Ihls Is
nortnally upon notification of the interest p3ld or payable by the bank.
PagE 26

ST PAUL'S CHURCH SAIISBUftY
IIOTes TO FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 OECEMVEH 2024
ACCOUNTING POUCIES Icontlnuedl
1.6 Storks
Stocks are v3lued ai the lowei of tost2nd nei reèllsable velue aftef Tnaklng due allowance for obsolete and slow-movlng stocks.
Cost Include5 all dlrect costs and an appropriaie proportion of flxed and vari#ble overheads.
1.7 Debtors
Trade and other debtor5 are recognlsed at the settlement amount after any trade dlscount offÈrÈd. Prepayment5 are valued at
tlie amount prepald net ol any trade dlscounts due.
1.8 Cash at bank and In hand
Cash at bènk and in hand Include5 cash and Short tefm hlghly liquld Investment5 wlth a short maturlty ol three months or le55
from the dète of acqulsltion or opening ol the deposlt or similar account.
1.9 Llabllltles and piovlslon$
Li3billties are recognised when there Is an obllgatlon 31 ihe BalaDte sheet dète a5 a result of a past event, It15 prtsboble that a
transfer of econofflic benefltwlll be required in settlement. and the amount of the settlernènt can be estlmated rellablv.
Lièbilltles are recognisèd atthe amount that the tharlty anticipates Itwlll pay to settle the debt or ihe amount it has recelved 85
advanced payments lor the goods or services it must provlde. Provlslons ale measured at the best estlmate ol the arnounts
re4ulred to settle the oblleatlon. Where the effÈrt of the Ilme value of money Is material, thè provlslon Is based on the present
118lue of those amOUAts, dlscounted at the pre-tax dlscount rate that reflects the risks 5peiiflt to the liabillty. The unwlnding of
the dlscount Is reco8nlsed wlthln Interest payablÈ and slmllar charges.
1.10 Flnanclal Instruments
The charity only has flnènclal a55ets and linanclal Ilabllltle5 Qf a klnd that qualify as b3$1¢ finènclal Instrument5. Baslc financlal
Instrumenis are Inltlally recognised 8ttransactlon value and Subsequently measured at thèlr settlement value with the
exceptlon ol bank loanswhlch are subsÈquÈntly measured ht amortlsed cosr using the eNertlve Interest method.
1.11 Penslon$
The charlty operates a defined tontrlbutlon penslon scheme and the penslon Charge represents the amounts payable by the
charity to the fund In respect of the yÈ3r.
1.12 Fund accounllng
General funds are unrestrlcted fund5 whlch are èvallable lor use atthe dlscretlon ol the Trustees In furtherance of the general
objectives of thÈ charlty and whlch have not been deslenaied for other purposes.
Designated funds tomprise unrestricted funds that have been set aside by the Trustees for partlcular purposes. The aim and use
of each designated fund Is set out in the Dotès to the financial staternents.
Restrlcted funds 3rÈ funds whlch are to be used in accordance with speclfic restrictlons Imposed bydonors or whicli have been
ralsed by the charity lor pariiculaf purposes. The costs of ralsing and adtninlsteilne such fund5 are charged a8alnst the specific
fund. The alm and use ol Èach restrlcted fund 15 set out In the notes to the finanilal staiements.
1.13 faK StatUS
The charity Is not Ilable for coiporafjon tax as tfadlng income falls below the relevant threshold and Is also below the VAT
threshold, whlth means It does not Iharge VAT, but Is also unable to feclèim VAT on purchase5.
PaEe27

SfPAUI'S CHVRCH SAIISBURY
N01ESIO FINANCIALSYATEMENTS
FOHTHE YEAR ENDED YI DECEMBE112024
INCOMÉ FROM DONATIONS, LEGACIESANDGRANTS
UThrestrlrtwl ReStrlcte41
lunds2024
funl$2024
Total I￿￿d$
2024
VAresirkted RÈStiktedyunds
fvnd$ 2023
2035
2033
278,538
S2,445
8,823
30D
278,548
52.445
8A23
300
36.793
20.323
19.321
23,lYJO
72,765
1,406
S.ts7a
5.750
269,902
51,93B
9,772
725
269,902
SJ.938
9,772
726
29.334
36.793
20.323
1,821
29.33
Grant for CAP
Glltsand iran15 lor5peillk purpD5e:
Glfts IorHope Cenire Refuiblshrneni
Tpx retovÈred-genero1 glvln
Tpx recovered-othef general glvlni
Tax recovered -CAP
Tax recovered Hope Centre Rtlurb
17,50D
15,000
72.765
2.406
335
335
68,669
629
6&659
629
3,479
5,073
3,479
3.750
451.527
S25 S37
401971
31813
434.7B4
ANALYSISOF INCOME FROM CHARITABIEACTIVITIE5 BYIYP£OF114COME
unrestil¢ied
lund$ 2024
TOt#l f￿ndS
2024
Unrestrkted Restrktedfvnd5 Totolltsnds
fvnds 2QZ3
2023
2023
funds2DZ4
SP2 colle¢ shap sa￿5
siatuloryfve received
Chlldren5 and youth work re￿Ipts
Adult wotk
Conf¢rencÈS. Èventsand clubs
2.775
2,056
6,010
1775
2.056
6.010
368
727
,638
982
2,251
717
4￿38
982
2,251
2,308
13.9J7
13.917
LErriNGS INCOME
Re51rtiled
fund5 2024
Tothl I￿ndS
2024
Unrestrjcted RÈst<lctedJunds Totallund5
Junds 2033
2023
2023
lunds2024
Charliy leltlnglntome
Church.church centre and Hope Cenire
48,491
48,491
INVESTM*NTItQCOME
Unrestrlcted
fund$2024
RÈStil¢ted
nd$ 2024
Total lunds
2024
UnTe5frlFSed Restrkledltsnds Totolfvnd$
2023
2023
3023
In¥eStmeniincome
6.598
6,598
3,880
OTHER IWCOME
Unrestrtcted
f￿nds2O21
Yotallund5
2024
ilnre51rkted Re5tiktedJunds Toialfvnds
fvnds2023
2035
1023
IvndsI02d
Pfollt ori 53leof rnlnlbus
427
427
P4W

SYPAUL'SCHURCH SAIISBIIRY
NOTES TO FIWANCWLSfATEMEIJTS
SOAIHt YEAR ENDED3t DECEM8ER 2024
ANALYSISOF EXVENDITURE
Uniestrided Resitl¢ted
F￿n￿5 2024
funrts2024
Toièl fund5
2024
Unre5tikted ResirlcteL+
Junds 2023 Jund$2023
TolvlluAds
2023
All nls$lonslvln8+nd 8ranis
Chureh costs
ag,140
389,747
52,la4
39,140
446,S27
52,134
39,994
353,233
34.911
39,994
399,757
34,gJJ
56,780
46,024
L¢ltlngeXPtnses
4181,021
56.780
428.638
46.024
474 662
CHURCH COSIS
n.iestrlcted Re$irt¢*eJ
Futsrf$2024
FuTrd 2024
Total lund$
2024
uNÈsrfkied Reslrkletslunds Totolfvnds
2023
2023
2023
safe Haven
CAP Èxpenses
SP2 cafécosi ol sale5
BU1￿1ng proJe¢i
Hope Centre Relurblshment
56
45,683
56
17.248
17,248
45.683
1.561
2,523
J.564
2.523
4,443
107,615
IS9,111
23
3,272
7.939
2.093
2.071
10.6
3.SB4
6.422
45.319
10.527
16.574
7,442
4,443
107,61%
198,655
13
3,272
7,939
2.093
2.071
10.60D
a.s84
6.422
45.319
10.S27
16.574
7,442
J02.959
137.436
134
7.7J9
103.959
137,436
419
sialf costs
Communliv mlnlstryènd outreKh
Youthwork
Chlldren'5woik
Adult rninlstryand tourse5
Conferences and events and clubs
39,S32
285
7.719
7.126
J.346
J.959
11413
1595
6.749
25.035
J7.447
J4.280
9.460
1,346
1,959
12,4J3
2.595
6.749
25.023
17.447
14.380
9,460
Church Setvkes
In5ur¥nce
Admln151iatlon
Repaiis and malhtenance
Professbnal lee5
389 747
446 517
353.733
46,024
399.757
U￿-ve$tr1ttÈrt Reslrt<ted
Fvnds2024
FuThd 2024
Totallunds
2024
Unresrrkted RestffittÈd]unds Toralfvnds
Funds 2023
2023
2023
centre lettlngexpenses
34.911
34.911
Toialstaffcosis arefepffied In note 12. The churchc05ts aèoveexcludes13ll£ost5 allocated alalnst Itlllng InromE fo£36.272

STPAUI'SCMUHCMSALISOURY
NOTESTO FINANCIALSTATEMENTS
FOR THEYEAIt FNDE031 DECEMBER Z024
ALLMISSION GIVINGANDGftANTS - EXPENDfiiJAE
Total
2024
resirlcled Restilctedjunds Tgtulfunds
fvnds 2033
2Q23
2023
funds2024
Fund$2024
30,825
315
38,016
1,978
38,016
1,978
Donatlons outwaids
ais
39,994
39,994
r4EfiNCOMEIItXPENDITUREI
Th1$ Is stated afierch8rgln8'.
2024
23
Depreclatlon of tsDglble flxed assets:
¢)wned bythècharlly
9,460
ii.
IP40FPÉNDENT EXAMIWER'S RFMUNERATION
The IndependeThtE*an￿lltr'S MmvnefJtbn amDUMts to an IndependenrEi4mlnatloThfee of
£750 plus VATI2023-£75Oplus VATI. Bccouniancyservkesof £1,500 plusVAI12023-£1.5(N)plusVA
12.
AThalyslsolstaNcost5
2024
2023
SJlarlesaDd W8EeS
Soclal 5e¢urltYC051S
Penslon ¢0stS
Re￿Ied expenses
208.550
12,610
12,636
1,132
J78.028
7.501
10.606
1,087
234 928
197.222
AveTrge &tafl number$ 912023.101
No employees iecefved remuneratlon orbenefitsol more than E60.WO
The3bDye Includes slalf costs acr(>55 pll funds
Piuao

ST PAUI'S CHUIiCHSALISBURY
NOTESTO FINANCIALSTATEMENT5
FOftIHEYFAR ÉNbÉD31 DECEM8ER2D14
IANGIBLE FIXEOASSETS
Freehold
property
FIXI￿reSa￿d Equlpment
Car piwk
I￿VrOveMent
Total
ott
Af ijanuary 2024
S25mO
169,671
1,178
27,ISO
143,699
59.761
3.649
42.S81
797,013
4,827
419,273
752,56>
Oi5P05als
At31 OB¢ember2024
525,QOO
41.267
42.S81
Depieclatlon
Al I january 2024
Chaiie loriheyear
Ellmlnèied on dlsposal
At 31 De£ember2024
163.104
3,254
27,150
139,208
58,778
1,361
22,113
38,016
39.753
2.828
261,635
7,443
49,273
219.8OS
42.S81
N¢tbookvaluE
At 31 De￿Mber20Z4
At 31 December 2023
4.491
6,567
532.762
535,378
52S.O
983
2,828
The freehdd prtspertyli In respectof the Church Centre (located the same sire as the Church) and ISg- 161 Flshertan Street ISP21. Thev3lue of the
Church Centre hès been estlmaied on an 'ln use. basls.
14.
DEBTORS
2024
2023
Prepaytnent%ènd accfued IncomB
Tai and Other Re£overables
3,530
IA,365
1,317
6.329
7.646
Is.
CREDITORS.. Amounisfalllng duevhlhln 0￿$ year
2024
2023
Other loans
Olhercredltor5
10,560
10.SSO
18,37]
28,775
28,93J
Other loan5 Isan Interest free N)Jn. and Is setuied agalnst the Church Trntie.
16.
CREDITORS.. AfflovTht5f¥llln8#ftÈrmaiethaTroneyear
20x4
2023
Other loans
43,454
43.454
32.994
The loan Is an Interest free loan and repayableover a pertod 0113 yeJr5, frDtn 1015. It was used to rep3y the tnortrtègewlth Trlodos Bank 15 5etuYed
aialnsl the Church centre. For the flTSt S monihsof 2021 the Church w85 g￿en a payment hollday. Fr(>rn October2020 the can be c3lled at allytime
suble(t to a twelvo mtsnths notlce perkd.

NOTFSTO FIIJANCIAI STATEMENT5
FOIITHE YEAft EtIDED 31 DECEMBER2024
17.
STATEMEN¥OF FUNOS
STATEMENTOF FUNDS - CURRENfYEAR
balaThce at i
Januaiy2024
Incom¢
Expendlluie TraDsfeis
Inlout
Movement I
theyeal
Balance at
ai
Oecember
2014
ilnr4strlctedfun
General Funds
Desirtnated Funds- MIs51Dn Fund
-youth Mlsslon
rèpalrs
-Hope Centre
-IruelephollY
- Debt re5erVt fund
-Oulro8rhlMlsslo
GOS,659
3,128
1.665
3,171
24.dBO
20.￿0
10.560
5.068
485.547
967
142L1141
131.6941
40.424
31.739
2.S66
637,398
5,694
1,66S
3.171
24.480
4,361
10,560
5,068
9,550
18.75D
515.214
19.9501
-Hope Centre Refurblshment
14.307
32.973
14,307
706,704
673,731
1.220
RestrlcledfuThd$
CommuniiyFund
CAPCeniie Fund
Safe Haven Fund
Grants lor spe£ifi¢purposes
s.460
16.551
6.717
3.400
14401
1,660
5,020
33,619
6,717
5,222
72.188
156.7801
17.068
1,822
1,822
31128
74.010
56.7BO
1,220
18.450
Total of funds
70S.B59
589.224
757.282
Fund dÈtalls
uThresttlrted funds-The transfÈ¢s In 2024 Indude? don8tlon fitsmthe General Fund toth¢ M15$1on Fund of £41,424. J ir?nsf¢rof E9,950 Ilomthe Sl Pau15
MinistryFund tolhe General Fund, a transfer of £660fromthe Geheial Fund tothe CAP Cenife Fund Icoriectk)nol past don4llonsl. a tianslerol £440 from
the Commvnliv Fund to the General Fund IlorPantoii¢ket5land a tianslerof £l.OWffOrn the Mls&bn Fvnd tothe CAPCeDtre FuDd lagreed one off
contilbutlonl.
Mlsslom deslgTraled Fund- th15fund fecelvts a iitheol 12.5%of voluntary Income lexcludlngGIItAld tèx recovery) tryetherwlthgifts lorspetlfled mlsslon
bEnelkiarles. Thedeialled allocatlon ol iht total olnon-spe<ilied 8ifts Is recommended by ihe Mlsslon SUPPOrtCommlttee and
aDDrovÈd bv the PCC. The transfer In 20241$ theieneial funds donstlon toihe Mlssion Fund.
Youth M1551vThdtsl8nated lund-the PCC J8reeiltoremLwe the word ci4erseas onthls des*natlon.
tyulldln8 Rep31rsdesl{TratÈilfuThd- monles set èslde for bu1￿1￿8 repalrs.
HopeCtnlr* de$l8tiated lund- The donorof IhB restdctsd Break-through TT8umg danatk)nremoved the resirktbndurtng 2021 andthe trustees deslgnatod
the lunds to the Hopè Centre.
ITITtltphonYd¢sl￿ated f￿nd-tO resource thv IMp￿MentatIOn of a move to Mkrosoftand the setupolonKoDg IT5UPPDrt and a nÈwthurch webslle.
Oebl ie5ervedesliTh•t•d fund- re1￿Cl$ Ilablllty lorloln repayment Incomlniyear.
Outs¢a¢hlMlsslon deslsnaled lund-Thls fund I￿lUde$donatIOnS made In 2020that were orlilnally¢lassed as re51fKted fortnen'5 mlnlstryand reported
IhlnGrants for Speclfftc Puiposes.ThedoDor ha5 retentlyclarlfied thai these fund5 were not Intended to be resiflcted as ha5 glven permlsslon lorihernto
be used loranypurpose supportln8 mlsslonoroutreath
5t Paul'$MlnlstrydBsl8nated lund-for mln151ryat St Paul's
Mopècg￿tr4 le1urb15hme￿t de518m4tedfund- Thls fund was established farthe refurblshment ol the Hope CeDtrefollowlng a strèttKlc review. DuflDB the
pedod St Paul's rect￿ed two slgnlfkanl gtants. The expendiiureswerede5ignated lortheground Ihorarea to be mainly used by Ihe Sallsbury CAP Debi
Centre amountlnito £IO.0004nd 8 furtherE18,7SOfor the balance ol relutbishrnent. Work commenced In the last quarterof 2024ènd Is expected to b
cDtnplete bythefirsiquarterol 2025.
It¥strlrt¢d lunds
CommuThliV Fu￿d-FundS recplved lo tneBt spetlfic needsolihose In Durcommvnlty.
CAP ¢¢ntye lund- Thls resirlcled lulld15 tOSUPPOrt theoperatlon of the Spllsbury CAP Debt cent￿WhIch Is hosted by Sl Payl's behalf of chuiches acros5
5allsbury. St Paul's maSniaSns an agreement In partnershlpwlth the CAP Head Offlce In Biadloid. Thlsa8reernoni w35 updpted and ienewtd In October 2024.
All donations to the centie are n￿￿ntaIned wthln this fund whkh is used lgcoyer 5taff£osts, operaiioDal expenses pnd lees to the CAP Htad Ollice. Sl Paul's
15 re5ponslble for stallemploytnentand payroll, saftguardlng and healih and safety, and provldts facilit￿5 and 8dmlnlsiralive 5UPPOrt. Inaddltlon to ihls CAP
Ill thE ftuSteÈs rtport.
Sale HaveTr F￿￿d-Th￿ lund Wai estab115hed tosupport the Ch￿￿h,5 workwlth those who hove suffored frDmabu5e or tfaumatlc experlence5. Ouilng 2021
the donorof the re5trfcted Break-thft)u8h Trauma donalkbniemoyed the ¢estrlctloThoThihe lund5aDd thetru5teÈ% de51ÉNated the funds tothe Hope C¢ntre.
Giantsforspeclltc Purpose5-Thlsfund Is USEd toertsufe that money recelved 95 BTrntsorilftsfor specllled wrposes lThonp linanclal yearand not expended
until the followlnlyearare kept sepaiaielyfrorn Churth's ieneral funds.

STPAUL'SCHUftCH SALISBURY
WOTES TO FINANCIALsTATEmE￿TS
FOR THEYEAR EIIDFD31 DECEMBER 2024
srATEMENTOFfUNOS- PHAOR YEAR
Income
Expendltvre
Movement In
the year
olonce at
3J
Oecember
2023
Junotsry2023
un￿$111¢1edfvn￿s
6enerolFund5
597.452
244
1,665
3,17J
27,003
5,000
10,560
5,068
44J,943
300
1388.0991
13&Q163
145,6371
40,600
8.207
2,884
605.S59
3.J28
1.665
3.171
24.480
20,000
10,560
- Youih OveT5edsM15510
- Hope Ceptre
relephony
- Debt reservelund
- OurreuchlMIs5ioII
St Pours Mlnlstry
12.5Z31
12,5231
J5.000
15.000
7,8È4
450,127
7,884
2,079
650,163
1428,638
23,568
673,731
Restil¢tedfund5
ommuniiyFund
CAPCentreFund
SoleHovenFynd
6KOtJrs JLYspeCiy￿pv￿PDses
5.745
28.341
6.773
6.559
12851
145,6831
1561
12851
IlJ,7901
1561
13.1591
5,46Q
J6.551
6,717
3.400
32.813
13.1591
47.4118
32,813
46.034
2.079
15.290
32,J28
TotoloAfvnO5
697.581
482.940
414,662
705 859
ANALYSIS OFNETASSETS BEVWFEN FUNDS
At4ALYS15 OFNÈfASSETSBETWEEN FUNDS-CURRENTYEAM
Vnr*strl¢1￿ Restilcled
Endowment Total
Funds2024
funds 2024 futsd$ 2024
2024
532,762
235,611
532.762
286,189
Current as*eis
Credlto¢5 due wlthlnoneytar
Credltors due In more th4n one year
SO.S78
192,9941
132.8941
50,578
757,282
APIAL>%150FNEfASSETSBETWEENFUNDS-PRIOR ￿Aft
Unrestrkied RE5trlcttd
Endowment
Fund$2023 fvnds2023 lunds 2023
TottslJuJJds
2023
Tonglbleflxedo5sets
Currens asser5
CTedltors duewlthlponÈyeor
CTÈdliOfS dueln more otseyeor
Plfferefr)ce
535.378
210.738
128,9311
143,4541
535,378
242,866
128,9311
143.4541
32,J28
673,731
305,859

ST PAUL'SCMUACH SAtISBURY
NOTESTO FINANCIALSTATEMENtS
FOR TME YEAR ENDE03L DECEMBFR 202d
19.
RECONCILIATION OFNET MOVEMENTif4 FUNDS TO NtTCASH FLOW OPERATif46
AcfiviTIES
ANAIV5150F f4ET ASStVS8ETWEEN FUNDS-CURRENTYEAR
2024
2023
Nei leipendiLuielhncorneforlheyÈèr las per StatemEntDI Flttènclal
51,423
&278
Adjustment loi..
7.443
16,5981
4643
13.8801
499
J.416
116.1981
17,2491
110.7161
Net¢ash provlded byopEwatlnE actI￿lIES
20.
AIIAYLVSIS OF CASHA14DCASH EQLIIVAIÉNTS
1024
2023
Cash In hand
271.Z94
235,22Q
235.220
21. AEIATEDPAIIIY TRAt4SACTIONS
Notrustee Fecelved remunerationorexpenses fortheirwoFk as trustees.
Sam Ryalls, son olthe re¢ioriecelved lees of £406 lor providiTr8 SUPPQrt tochurch Sefvlces durlng the Iosi gU)rter.ThEse fees wÈre approved by the siandlng
Cornmlttee axd the Parothlal Churchcouncll wlth the Revcanoncialg Ry&115 r￿UsIng hlm%elf durlngthe rneeiin85.