Charity numb¢r 1132916 The Parochial Church Council of the Parish of St Thomas The Apostle Trowbridge Report and Accounts For the Year ended 31 December 2023 Oakensen Llrnlted Chartered Accountants Bryer Ash Business Park Trowbridge Wiltsbire BAI4 8HE The P￿1￿11 Church Councll of the Parlth Df St Thom¥5 The Aposlle TrovA•Tldge TThste25 Annu￿ Report The tsDstees pre$￿t their annu81 report accounts for the year ended 31 Dccerrd)cr 2021. The board of tNste&s are sat15ficd with thr perfonr¢nce of the ¢hE￿Ity dursng the year and the position at 31 December 2021 PJLd con5id¢r that tht cjwity is in a good position to continue tts activities during the coming year. aTtd that the¢haTiWs as5¢ts 8r¢ adequate to fulfd its ob]igation5. Si Thomas, is a Parish commuttltyrnK￿ftg in two ¢ottye8ations (St Thomas and Kingfisbtr Chwch) at three locations (St Tholl￿,, Holy Ttirtity and the Mead Scbooll. Wc dc8cribc ourselves As a 'Chrisifo¢4serf, ¢ommunityf#cing> chHrchfdmily'. This 5Utns up our'DNA'. Surety thurch is by defitiitiott ChrA5t-foeused? Sadly. not always. W¢ ran Start out with thc best of int￿tiOnS sti tbe relentle￿ dunands of keeping the show on the roa(L dtift. Before JK>ll know IL thuicb can cnd up bcing mure aknut church, thyn about J¢sU5. 15 swd to bc the ￿$rance of lif¢ to society around oom¢ to have a slightly rn￿ty smell. And if that proce&s go¢5 wJch¢ck¢d (God forbid) th¢ arorna of Christ is replAced by thc stench of rotlenness detrAy. Th¢Tcfore, abov¢ all ¢15¢, W¢ strivc t(J tnake Jesus Chrisi thc centr¢ of all w¢ ar¢ and do. The FqdKx dyntinjic of tbe parisb ¢an be 8ecn in many of St Thoznas, artiviti¢5. while the whDIt Tai$on d'etre of Kingfisher Church is to brjng Yriend5kip, hope and h¢alin¢ to Paxm>ft and CHsti¢ M￿. Ar¢hbi$bop of CAfiterbury William Temple fallLousty 5ai4 'Th¢ chu￿￿ is th¢ only institutiotTr th* exists prinwily for the b￿¢r1¢ of thos¢ who its Meth￿5.., More r￿entlY Bill Hybels has sai( The local churd) is th¢ hopB ofthe world,. This missional emphasis ks integral to who we and 15 on¢ of th¢ driving principl&g of our Church Buildings Development proj¢¢ts &t both StThomd&' Attd HolyTttnity. Church Fumily. Of all the New Testalncnt imag&% for the Church (Body, Brid¢, T#nple etc.) the one which r¢sonatCS Tllost deeply and fits us best is the Fan)ily of God. We ar¢ a congregation of all ages and back8round5 who know w¢ b¢long together and tart for one another b￿ause we hav¢ th Father in hcavcn. Whilst we prioritise wot* with children and famili¢s we also sc¢k to be community wh¢r¢ 5inglfy wtdowd and rc affordable. A great deal of energy has been applied kn attracting iDve5ttncnt for th¢ tovm'$ rcd¢v¢l{)p￿t, SQ that thitsg$ tre itnpmviJ]g with a lar8e develop￿ettt of ttew homes proceedit)g o the east side of town and mmynewaffordable homes 5pringmg up ¢15cwhcrc. A major hotcl. cintn]th and rcswurant dcv¢lopm¢nt opened in 2013 clo8¢ to the rettovated Civtc ¢¢tttr¢ (hou8ing the Tow Council and Tourist lttformation Certtre). th further shops food outlets have tti)w Added ju8t a￿osS the River Biss. It 18 bope41 that a long-awaitrd redevelopment of the forrll¢r Bowycrs factorysitc Ivill begin soon. The P￿￿¢bI81 chU￿b Coundi of the PArish of St The Apostle Trowbrldg¢ T￿Sttts Report The Tefiubished headq￿arterS of WiltshtTe Council in TrDNwbridge is a fia8ship ctvic buidin a]though increased hotne-workiug (partly resulting from the COVID palldemiel is changing the tace of local govETnm¢nt. Over the years thr town's popu12tion has incre&%ed and now includes settlcd CoN)Muniti￿ from Eastwn Ewop¢J tb¢ Wcst tndies, Morocco and other African countri¢4 atld rn05t r¢reDtIy> a Sll￿1 but sigwficaLt ttTrther of Ukrainian Refvgces. Social probi¢rnts are chieffly a550Giate41 drn8B and zlcohol and homelessness. In addition to local aoth¢JittypTogrnYtunes. Trowbridg¢ benefits greatly from awideTange of national and local voluAtecr organtsatiot*s providing social a&51s￿Ce. Statistics indicatc that tile incid¢nce of ¢ritixe 18 8iwfJcantly lower than for the Cowity as & wholc Tn 811 rnajor c2T¢gorifs. Trowbridg¢ has a Minor ItEjurics Unit. a new Health Centre and 8 number residctitial andnursing homeg. Tbe n¢aTe8t general hO￿"t81 is ill B&th. and there 18 ￿ Cxcellent hospice, DoTothy Hous¢, n¢4rby in Winsley. St Thorn￿, PAr15h and Bulldlngs In 1870 the ncw church of St Thom8s opened to s¢rve the growwg uuJnb¢rs of mill work¢r8 living on the nortb $id¢ of th¢ town. buil( by Major Thomas CIark (Mill owttct thttd Dwty Lieutejmoi) at his own expens¢1 Th¢ I, partsh was relatively small consisting of th¢ ar¢a beNeen St Thomas, Road and the DOWL The church wa5 twice threatened with Closure, but from the 1960s onwards the congr¢g4tiott grew steAdily attd d¢velop¢d A lively evattgcli¢aV¢lwismatic JJJiJJisty with a srron¥ empliasis on children and famili¢5. In 2000 tb¢ nearby housing development of Paxcroft Mead was added to the parish aud in 2009 Kin¥fisher Chwch I'st Thomas, on the Me2d) was p18nted in the Mead School. In 2010 a section of the fonn¢r Triniry p2risb (the Broadmead arcal w&8 also added to the parish. including Holy Trinity Church (Thc Church on the ROunda1￿t) reCI￿lfIed as a Ch?pel of Ease. In addition to the church itse]f. St Thoma5, campus ¢o]llPri5¢s a cotlag¢ (currently 1¢¢), 8n 88¢ing Hall 11960s era). a good 8uit¢ of Room5 {I990) and th¢ Vicartge 119701. As well as being used ¢xt¢Dsiv¢ly by our 01￿ cotigr¢gation aEJd ¥roups, we also welcotne many outside Cummunity or8Alligatiolls into our buildings Ihete and at Holy Trinity). These T¢gularly illcludc (luideslBrownie51Rainbows, U3A, AA. Camera Club, WAVFS, FI￿tI}ghts, Sta8ecoad Trowbridge PbiJharmoni4 family confeT¢nces, choiT5 and drarnatic 8TOUPS? and rnany one4>ff evettts Such as Christmas Servic¢5 for k>G&l Schools. Jn thks way* both sites pnvide a vaiuablc r¢￿Ur¢¢ for thc local community and help to payfor thcirowu upk¢¢p. Projects are und¢rway for the development of all our buildings with avi￿Al to better fa¢ilitsting 8Jready happ¢n5 extcnding ow mission and ￿1￿15￿ throughout the 21st Cetjthjry. A in4)r¢ssive Teordenn8 of St Thomas., along with SL8nificant improv¢trKnts lo Hoty Trinity und¢r￿k¢n in 2018-9. PhA5¢ 1 of th¢ D¢v¢lopment PFOjCd for both builditi8S is now cotw>lets attd the major challenge is when to be8iti fuJJdr8i8in8 at￿ plaDDing for Si Thom&8' Phase 2 (replA￿llg the Church Ha]1 and reJDodelling the Rooms and ¢ntraJ)c¢ ar¢al- Thought will a150 need to b¢ wven to possibl¢ p4rtn¢rship5 DiiK¢s¢, D¢gn¢rygnd I9￿1 wrnz]]unity to 5¢¢UT¢ th¢ long-t¢TD) fvtw¢ of Holy Tritiiiy. Tbe Parothl*l Church c￿ll￿r￿ of the Parlsh of St ThomAS Th¢ Aposde Trfjjvbridge TrDsttts Annual Report Mtntstry at St Tbomas., Kffingflsller Cbureh and Holy Tr%Ditv 2023 saw church life as bwya8 evcrwith SundayworSh￿ ttumbers up topYe-Pandttnic leve18, while the live5treamcd 5erriccs oontiThued to prov¢ invBluÉbl¢ for those ￿lablet0 attend and othL¥SWiShing tsi'catth up, later. It good kn sce È number of new people joining the regular ￿ngregatiOnS and several quickly b¢comiDg very actively involv¢d. For th¢ fiT5t 2-3 moLth& th¢ Vic8r was on a phaÉdTeium to wot* fouowitig he8rtSUTgery. butour capabk lay1¢ad￿5 bad thingswdl in halliL Sev¢rnl mini51ri¢8 vrithin the rhurch gaiDed n￿AT leadersbip and fresb impetsL8 durttig the year. Andrew Sharland became leader of the PTayBr Mitsisty Team aLd Misxiojx Awarett￿ GrDUP, while Liz Atkins took on the Vulnerabl¢ Adults Safeguarding role and leadership of th¢ Pa8toral Team. The work of prcviou5 lud¢r6. pthiwlarly Atsg¢la Grist at)d Mariory W&de w&8 ce]ebrated with prcsentalions in church. Cbildre]]'s #t￿ Youth Work continues to be central to our mission. Hanngjj our youth WoTk¢r ¢on)Tiu¢d to g8irt cortfidence with good numbers aitending our church youth groups and her pr¢5¢tKc in Trowbridgc 5e¢ottdary $¢boo]s xti the Vicar 8ntsourtced his retirement & ye8r ahe4 Ind plAnninB for th¢ fnrthcDn)ing int¢ttegnum srtd rectuitment procts8pieked speed throllgh the latterpartof theyear. After 25 yearn this will be & bi8 chattge both for him and the churdL but a good lay te4nJ is in pl to the ehurch through the chaliellge8 ahead. Thc dcath of R¢Y Colin Turncr ill Jaiwary Vfds a sad1068 toth¢ ¢hurth. Notsble one-off events iDchuled.. the Letlt Course (following the alurch of ETLgialld'5 'Dust and Glory, ￿￿￿rIall. public screenill8 of King ch￿les Jjl's Coronation followed by a buffet lunch: Ukrnine Ittdepcndenc¢ Day eveni in Trowbridg¢ Park organi5ed by our 5pofLsored refugee family attd friends. and a w¢ll-attended Church Weekend Away dl Hebron Hall in S. Wales. where All¥ spoke on the'church of Tomorrow,. So, theye has been njuch kn be thankfvl for iti a fv]l and busy year, but also much to pray aknui L% we unch out from a good foulldation into a n¢w era for St Thomas.. Kingfisher. Holy Trinity and St John'5. The P8roeblg1 Chllrth Coundi of the Parlsb of St TbomAs The Apo8tie Trowbrldge Th15tees ADlluai Report PUBLIC JENEF]T St Thonx8' Church promdcs weekly serviK8 open to atl. athivitic5 for )￿ung wle. and parent and toddlcx gTOUPS. S￿¥1¢¢$ are provided in schools and r¢sid¢ntia] horn¢s, with pastordl care for the e]derly. It supports rharitic5 in th¢ UK 4nd tbroad, fjnd Chaplainey in Wiltshire Council and TroMOridgeTown Centre. FINANCIAL REVIEW The charitymade an operational deficit of £2.415 {2022-sutplus tsf £5,405). RESERVES POLICY The ullrestricted fi]]Ml reptcsents the charitys free reserves, which are retained to pmvide iThitial futtding for actiwties. atsd general n)r￿s￿8 costs of the Church. Thc Te5erYe5 5bould COV￿ at Ira5t three n￿nths norn)aJ expenditure. REFERENCE AND AD￿lINISTRATIvE DETAILS aLaritynumber. l 132916 York Buildings, Trowbr¢dg4WiltshTr4 BA14 8PT Our Adviqors Exarniner8'. Bgnk¢rs'. Oakensen Limitel Bwr Ash Busin¢55 Pk, Trowbridg¢, Wslt5bir4 BA14 8HB PTSBC46 Fore Str¢¢L Trowbridge. Wiltshire. BA14 8EL CCLA S¢oator Hous< 85 Queen Victhri2 Stree4 kn)ttdon. EC4V 4ET Trnslees Madeleine Arch¢r Natasha Bristow Esther Brow Paul Edward5 Allgela Grist Robert Jones Patricia Kcrbey Judywright Simon Wright Christine ￿ThI#0¢k ChT]st4)ph￿ Famell MaTioric Wade Hatmab Cox Ruth Cljetteburgb Huriet Hcard Johtt Cbettlebur8b Jam&s Coutts STRUCTURE, GOVERNANCE AND MAF4AGEMENT Governlug Do¢ume]bt Th¢ Parocbial Council ts att uniti¢orpotated Ass￿11tiott governcd by a writtetl COthStibJiio updzted attd a8reed in 2014. Appo1Dtn￿Dt of trnst¢4s New tru8tees are selected and appointed by those on the Church Ele¢tortl Roll. for art ittdefillite Deriod of seftvice. The P4rochlal Church CouDcll of th¢ P8rlsb ofsÉ Thomas The Apostle TroTYbridge Trustees Annu*l Report Organljatlonil 5trncture Mlnl$try. Allth Colltt8 ha8 beett b&q bcett Incumbertt of St Tbomas. for 25 years. He also hgs T¢sponsibility for the 8m&ll vi1128e parith of We81 Ashton on the e&stertt ¢dge of Trowbridge. Jn addition, he b8s Diocesart rol&% 28 Assistant Rural Dean and a Clcrgy Peer R￿jew¢r. H¢ is Gov¢rnor at two Church of EDg18nd Prin]ary SchoDlg (Bellefi¢ld aad West Ashtott). However. he will be retirillg in June 2024. Allan is as5iSt¢d by 3 Lic¢Dscd Lay Minis*r5 Imarty WILittock, Angela GTis¢ alld Judy Wright) a5 well as t¢8ms of Licensed PastOT81 A$si5tanls and Commi6SiOD¢d tay Pionw5. Sadly, we now have activc Tetired clergy su the parisb. As a result of discu55ions arising from thc Church WeBkend at Homc in 2022, Staff TeaMh￿ bcetj rcin.qthtrd to Rllidc the church throuRh thc in1¢]￿¥￿ts￿ IGoJE¥i¥tÈTJ8 of 3 Churthwatd¢os. 3 tLMs, Kiti8fi¥b¢t T¢8mL¢4Ld¢T dttdyouth Wo￿trI. The PCC IPaTochlal Church Coll￿ClI} is the body T￿￿Onsible for the financ¢ and fabric of the chuTch. It has 18 memb¢r5. part elected. part Cx-officio, and meets bi-monthly. Wc have two ChDrchw*rdeD5. Paul Edwards and John Chettleburgh, and tbr¢e Assistant Churchwardens. on hovittg special responsibility for Holy Trinity. Pat Ketbey continue5 to serv¢ 85 eu5Dritig th¢ ¢hur¢h'$ Aeeowits attd day-t04Jiy fthan¢¢s 2r¢ kept in go(>d order. Atty urg¢nt busTr¢8¥ wbicb o¢cut8 b¢ttve¢n PCC m¢etirtg8 1$ dealt ￿th by the Standlng Commltttt ¢OTISIStiDg of th¢ Vi¢8r, Chllrc1￿&rdCn￿. PCC S¢• aTd Tr¢&wrer. The Victtr is sllpp4)rted by & 8ervic¢ Team. Our Safeguardlng consists of Matyn Wbittock {children). liz Atkills (Yo]nerable adults), Jeatt Foy (Kingfisher Church) attd Pat K¢rbey{adtnin). P4ld staff aryd volunteers. Salaried 5t&ff (all part titn¢) wrr¢ntly consists of Churth Administrthr (Frankie Smith), Admin Assistant (Andrew Palmer}. Kingfjsher Team Le￿eT (Alison Benlleit). Youth Wotker{HaTh2ah Macnabl alld clcattBr{Steve Martirtl. We remain cxtrernety ￿&[¢￿￿ to m¢mbers of the congregation who give thetr time and ￿ergY so willingty in th¢ num¢rous othw roles thai &re ￿Eeded to thc SttLUOth of è chutch of Ibi8 size. These ioclude all those illvolved in Financ4 Buildsngs MaintenanL< Junior Church, Youth werK Worship Teoms, Soul￿ and AV desks, small group leaders, Toddlers and Messy Churct Prayer Ministy, Hospitality dnd Mawtenance Teams, plu¥ those who gjve ]ifts aJJd undertake coutstless other jobs wbicb ellable us to function. The P￿ra1 Te￿ collsisiing of LPAS (Loy Pastoral As8i5tanls} also fulfil an irLvaluablc role cariryg for th¢ sick gnd ¢ld¢rly. Wider llMk*. B¢yond Trowbridg4 St ThomLs' Èttd Kin8fisher Church p18y a ￿11 in the 8ttu¢(￿ of the Chut¢h of Engialld, including De8nery SyDod. Th¢ ¢huTch suppons ¢hgTitie8 and missions Fx>th national and over5ea8. ￿Tring in exce88 of IOty/o of our incom¢ wJnu8lly. We bav¢ a Mtssiot) Awarencss programme aLd speakers from V￿louS mi55Lons come 8nd speak at ow raorning 5¢rY)G￿ tbrouBhout th¢ ￿ar. ￿¢￿￿[S of our fr¢qumUy #i*nd trainin¥ ¢v¢ttstun by Salisbury DioLese. N¢w Witie. LICC attd other Christian networks. We have become E Fair Trade Church, and ar¢ working towards'E¢o Church, Status. The ParDch141 ChwTth Coun¢ll of the Partsh of St Tbomas Tbe Ap05tle Trowbrldge Trnstets Annual Report For some years, St Thorn￿, has been on¢ of the driving fi behind CATA ICTrristian Action in the TrovA)ridg¢ Areal,. Menunited (which hold5 very Succe&%￿] Big Breakf&sts and Cllrry Nights a5 ￿11 a5 r¢guJar tuen'$p￿yer￿eetith8S and lunchts): tadies Brtakfasts,. trthdcrs Praycr Breakf&sts: and many joint cornpas6ion rtijllstrics (such as Str¢¢t Postotré. N¢xus Hon*l¢s$ Drop Ill, Soup Run, Tovrn Centr¢ Chaploin%, Storehouse fo￿ballk attd the TTowbridge Debt Advice Service). Holy Trinity acts as a v¢RNe for rn￿Y united ev¢rtL%18trwice4 dr8ma, conctrr4 exhli )itions etc.) The highly sutc&ssfvl Women's Shcd cotttinues at Holy TriDity. attradithg up to 50 women a week with over 100 on tht book& Tom's Sh¢d. all offshoot of Trowbridge Men's Shed has surted at St Thom&8'. The tnajOT risks to whith the charity is exposed, as Identifi￿ by the tn]stees. have been reviewed and systems or procedures have been utablished lo manage th05¢ risk5. RESPONSIBILITIES OP THE TRUSTEES The tr￿SiteS are responsjble for preparing the Trusiets Allnual Report and the 5tatero¢nts in accordance with applicable law at)d United Kingdom Accounting StsndaTds l Unit¢d Kin8dorn Getterally Accepted Accounting Practice). The trustees are to prepa￿ financia] stat¢rn¢nts for ¢a¢h finan¢iaJ y¢ar wJ]ith giv¢ o ttue wl fair ew of th¢ state of affairs of th¢ chaTity arld of th¢ irt¢omirtg r¢sour¢es attd Applicatiots of resources, including the incon￿ 8nd expenditure, of th¢ ctLHtity for that period. tn pr¢paring th¢8e fillatteiai 8tstementy the tru8t¢¢5 ar¢ r¢quir¢d to.. - select suitable accounting polici¢5 aT￿ thcn appty them congistelltly, - obselve the method8 and principl¢s in the Charitie8 SORP. - mvl(e judgeDWtts and estitnates that are reasonable and pn)denL - $t4tr wheth¢r Ipplicable UK Accountittg Ststtdards have been followed. subjectto any material d¢pattrcs disclosed and ¢xplain¢d in the financial stAiements; - prepgre the fiEiancial staternents onthe 80in8 cott¢em basis Urtlcss it is inapprwatc to PT¢SI]methat the charitywill cotttinue in opcration. Th¢ Trust¢es are a]so rs8ponsiTrle for mailltaillin¥ ad¢quat¢ account￿8 r¢¢ords which disclose with reason2ble accurdcy at any time th¢ fjnancial positioll of th¢ charity attd which ate suffitiettt *0 Show alld expldin the Lharity5 transactiOD8 and cnable them to ensllre that tht financial statemertts comply with re&iulations mud¢ undeT the Charitses Act. They are a150 responsible foT safG￿ardSlls ass¢ts of the chgrity aTtd hence for taking rtL8trnable stq)s for the prevention and dctection of fraud and other itrtgularities. II¥DEPEIYDETr4T EXAllllNER Mr David Oak¢ns¢n FCA of nakeTtsen Limited wos appointed as indep¢ndcDt c%amincr forth¢ year. I q/3/>4 Thisrewkrtw&sapprovedbytheTtustttsofthcPCCott............................ Paul Trustc¢ Th¢ PThichi31 Church Council ofthe Parlsb of St Thomas The Apostle Trowbridge StAteuwit Df FiD8llci81 Activitie& For the year ended 31 December 2023 Unrestricted Restricted Funds Fund5 Totsl Funds 2023 Totsl Fvn 2022 Nots$ INCOME AND ENDOWMF,NTS FROM: frow douatioDs Bud l¢wi¢$ Income fm djaritable acitvitieg 131281 65.899 L31,28l 77.174 130,071 85.950 11,275 TOTAL V4COME Af4D Ef4DOMfftIENTS 197,180 Il275 208.455 216,021 EXPENDITURE ON: Exr¢ndj￿ on charitoble activitie8 Otho upwdi¢wr 192,726 2.977 15,167 207,893 2977 206,805 3.811 TOTAL FxPF.￿D￿uRE 195,703 15,167 210,870 2JO,616 Net lexpendltureyfineomt before Inve5thttht g#lns 1.477 {3.8921 {2.415} 5.405 Net￿4￿$ oll inv¢th¢nts Net {expendltsre)ADtoD 1,477 (3,W2) {2.415) 5.405 GTOffS transfeTS between funds 1,477 (3,8921 12.4151 Reeoll¢llladon offund8: Totsl fllbés it l Jall￿ary 2023 73353 33.661 107.014 101,609 Total funds *t 31 D￿ember 2911 74,830 29,769 107,014 There wereno recogllised gaitts and Ios5e5 other than th(E¢ shown ill the above state[E￿At Of Firtanci¥l Acti*iti¢s. The Parochlal Churth c￿u￿¢11 of the Parlsh ofst Tbomas The Apostle TrowbridgE B￿ance Sbeet Ai at 31 DecembeT 2023 2023 2022 Current a85etS Lash at bank and in hand I06.662 107.842 Credftorn. f#Jlkng due wlthln om¢ y¢8r 12,063) 1828) 104.599 107.014 N¢t •$6¢ts 104599 107.014 Reprcycnted by: UTUfStricted fi￿(L# Designated funds R¢5trict¢d fun(L 39568 35,262 29,769 38.198 35.155 33.66J 104 99 I070I4 17/3/z AForov¢d byth¢ Trustecs of th¢ PCC ott..................... Palll Edwards The Par￿h1￿ Chureb Councll of the Parlsh of S¢ Thomas The Apostle Troiwbridg¢ Notr8 to tbe AceouDI8 For the YUT ended 31 December 2023 l Accouhting poiiel Bols Th¢ cbxrity cO￿ti￿teS a public benefit etttity as defined by FRS 102. Tbe financial statements b&ve b¢ PEepared in accordance with Accounti]Jg al￿ Reportillg by Ch￿Itt¢s.. Stat¢Tn¢Dt of R¢￿[D￿ded P￿￿tee applicable to th￿rIti￿ pr¢pttring th¢ir A¢Gouttts act￿dance with Finattciai Reporting Stalldard appIl￿ble the Unitat Kingdoth attd Republic of Jrelattd (FRS L02} issued on L6 luly 2014, the Financial Reporting Ststsddrd app￿￿ble in the Unitrd Kitigdom atld Republic of 5relattd IFRS 102), the Chariues Aci 2011, th¢ Companies Act 2006 ajjd G¢n¢rally Awt¢d PwtiG¢45 It appli¢s frotsj I58uuary2015. Income is re¢ogDised when it is rtteived. Gift aid tsx clairn5 aTe c￿CUlated on the acGruaLs b&4is to ¢Dsure that the funds Hre reco8ntsed Èti the satrt acwwkting paiod as th¢ gi£L Re50Mr¢aapeftded Resources expcnd¢d are recogttis¢d in th¢ pcriod they are inwrred and include anyVAT. Costs which ar¢ dir¢rtly attributsbl¢ to rn¢¢titig ¢haritxbl¢ obje¢ts tttt cl885ified AS PTovisien of ch&Titable serviccs. These costs aye tsectly 8llocakd to activities. Costs associatcd with th¢ gcneral running of tb¢ chaTtty which not attnbutable to tDt¢ting chazitsbl¢ obj¢¢ts classificd as managemcntand administration costs. Unr&%trictcd fijndg ¢8n bewcd in a¢cotdatsce with the ¢I￿ritable objects atthe discretion of thetrustee& Re5trict¢d fiujds w only b¢ Used for partiGular PUTPOS¢S withis) th¢ obJ￿ts of th¢ charity. R¢s¢riGtioD$ ￿lse wh¥n $p%ifi¢d by th¢ th)nor or when futtds Hre raised for particular restricted purposes. Expertdittjre which n￿ets these crileri% is charged to the fund. Further explanation of tke llabjre and purpose of each fwid is illclud¢d in the notes to th¢ financi￿ statements. D<￿•r& D¢btors uc T¢￿gnised at the aThunt du¢. PrcpaynKnts are valued at th¢ amunt prepaid nct of trad¢ discounts du& Crcditors are recognised wherc thc charity ha8 a present obligation rcsultsng from a pasE eventthat will probably result the tr8JJsfer of fiujds to a third party and the arnunt du¢ to 5ettl¢ the obligalion can be measured or C5timated Teliably. TLYalio The ¢harity is exempt from tax on income and yitts fajlxng within sc¢tion 505 of thc T￿¢S A¢t 1988 OT ￿¢tion 252 of thc Taxation of Ch4rg¢ablc Gain5 Act 1992 to the extent that the5¢ are appli￿ to its charitsbl¢ obi¢cts. The preparatiDn of the finattcial statemellts requtres to judsemellts. estill￿teS attd &8siimptio]ts that affect the reported. These estimates and jud¥F]n¢nts 4r¢ Wntinuajjyrwi¢￿d and are basd on experience and other factors. including expectation8 of events thata¥e beiievtyl ts) bere&qonable under th¢ Circull￿tance8. No $i￿lrJ￿t judg¢rn¢nt5 hav¢ had to bE rnad¢ in pr¢paring the5¢ fiDaTrciaJ 5tatewknts. The P4rnclthl ChU￿b Coundi of th¢ Pthsh of St ThDm#s The Apostle TrDwbrfdge Notes to the Accounts For the year etsded 31 December 2011 2 In¢ome frt)m donAtloD$ and legades Unrestrlcted Rutrlcted 2023 21122 Planncd 8iwn8 123.564 7.717 131.281 123.564 7.717 131,281 10,920 130,071 3 Incotne from ¢haAtsblt actmtles Unr¢strl¢ted Restrleted 2023 2022 5,000 27,779 585 5.666 8,793 9.000 3,782 555 498 5,0110 27,779 585 5.666 8,793 2,500 27,747 200 5,470 5.809 9.068 5.469 731 2,051 2,955 400 1,137 22,413 85,950 Gift aid r¢fwJd5 Churchrettt Cottage incothe Hoty Trinity incon Parerttand Toddlerincome 3.782 555 498 VATrefunds Sundry income tnteTest Ukraine family support 1231 3.010 J 1.275 77,174 3.010 17275 11275 65,899 The Parnch5*1 Chureh Coulltll of the Parlsh of St Thomu Th¢ Apo$tle Trowbrld%¢ Notes to the Accounts For the year ended 31 December 21123 4 Expthdlthre on eharlt*ble actlvttles Unrestrl¢te R¢4trl¢¢¢d 2023 2022 87J02 87302 234 20,075 13,167 40.615 1,090 268 1,539 9.005 18,931 1,586 1,2211 4.1(A 84,702 311 725 J2578 37,363 549 472 IJ95 8.3gl 7,083 Vicars expel Chufvh Ukraine fwwly support arie5 Pension 20,075 15.167 40.615 1.090 268 1,539 9.005 18.931 1,5116 1228 4.164 Ittsuratt¢e H¢atand light Wxtcr Rcpairs thd rettcwals Devcli>pmentco%ts Cottagc expendiwre Grounds P8rntand Toddi¢r expendithr¢ Youth work Cell RThllJEng costs Mtssic li¢¢ttt¢8 Audio Ytsual system 752 18.446 3,727 1.039 1,362 895 11(K) 748 1212 448 748 1,212 448 45 1.242 1,058 25 45 1,242 1,058 728 987 59 192,726 15.167 207,893 206,805 5 Ixher expeDdlthr¢ Unrestrfcted R¢8trlettsl 2011 2021 T¢lq>hon¢ a]Ldbroadballd Stationtry Web5itc cos Subscription and fc Ac¢ountancy Bauk charge$ I,(hJi 379 175 122 "900 90 310 379 175 122 900 90 310 247 166 828 177 927 2.977 3.8ll The P•rochial Churth Countll of the Pthsh of St Thomas The Apostk TToFbridg¢ Notrs to the Accounts Forthe year ended 31 December 2023 6 Anitysls of st•ff ¢0st4 trustee remuner4tlon glld ewses *Dd the t05t of key mgnAgement personnel 40,615 1,090 41,703 37,363 549 Employer penSlOD cOntrib￿l0￿S 37912 No employees had employee b¢nefLts in excess of £60,00012022'. noD¢I. The ¢haTity tswst¢¢5 w¢r¢ not paid or re¢eived othet benefits frts￿ emploimertt with the Tnjst in the year (2022.. £nil) Thor were they re1[nbun￿d expense5 durin8 the y￿[ 12022.. £nil). No chartty Injstee Tec¢ived pa￿t for prtsftss1i)t￿l or other setvices supplied to the cbariry (2022: £nill. The fuu tirnc eq￿]ValE￿t￿￿￿berof staff forth¢ charityis 2 (2022.. 2) 7 Credltors: falllng due wlthln olle year 2f123 2O2Z Accrnals and deferred income Othercrgjitors 828 1,163 828 UnT¢Stricted B￿a￿£t x$ at l J￿Illary 2023 Balallee as at 3] December 2023 resour¢e5 and trAnsfers re50urce5 transfers Charitable funds 38,J98 196,625 (195,2551 39,568 Deslgnated Funds: St Thom&8 Repair fimd StThomas Hcating rtjnd Iloly Trinity Heatitkg futLd HolyTrinityRwair fund StThOzr￿s Hall R¢pair fLthd St Thomas H￿1 He2ting fund B£thindancyreseLve D¢v¢lopm¢ot Fund T￿ry¢ Parentand Toddler wup 4.000 7,000 4,000 1,500 2.200 1,500 4.989 io,Ix)o (34) 4.000 7,0(M) 4,000 1S(K) 2200 1500 4.989 10,000 555 (4481 73 53 197 180 195,703 74.830 12 The Par0th￿l Church Ct)undl of the Partth of St Thomas Tbe Apostle TroTYbr(dge Nates to the Accounts For tbe year ended 31 Deeember 2023 9 RestTiCted re￿YeS BAl8llte at l January 2023 B*lance a5 at 31 Deeember 2W Inwme Expatditsre Hsrdship fimd Musgrave Brown HolyTrinityFabric fund StThomas D¢velopm¢tLt fi D¢v¢lopm¢nt fi￿d 3.088 632 3,088 632 io,000 1263 8.843 23.826 10.1 1,263 8,843 23.826 Ukraitt¢F8tiJily futtd 9.835 11275 (15,1671 5,943 33.66l 11.275 (15,1671 29.769 11 Analysts t)ID¢t ￿sets betFe¢n fuuds Ntteurrtnt assets T•tsl Restricted fithds DcsigDaied funds Unre5tii¢ted futtd$ 29,769 35262 39568 29.769 35.262 39.568 N¢t w¢ts at th¢ WLd 0fth¢￿ar 104J99 104,599 13 The ￿r0e￿I¥l Church Coundl of the Partsh of St Thou￿8 The Ap05tle Trowbrldge Illdepelldent exattthier's report to the mebnbers of The Parochlal Church Counell of the P￿1&h of St Thomas The Apostle Trowbridge. I I¢￿rt on ¢xamillation of th¢ aGGowts of thE Glwity for th¢ y¢ar¢lld¢d 31 De¢¢mb¢r2023, which ar¢ sd out page8 9 to 14. RuponSi￿lI1tlts and b￿1# of report As the ch&ritYs tru5tee& you are r¢spoml>le for the prey8T8tiOn of the a¢¢ounts in a(￿￿18￿¢¢ with th¢ requiTeJnellts of th¢ Charities Act 2011 ('the A¢￿. I twrt in r¢spe¢t of my examimatiot) (pf the charity's accounts carried section 145 of the 201 l Acl Jnd itl caTrying out my examination, I have followed the applicable Dire¢tiOll5 givai by th¢ Charity ConJmi&sion under $¢ctiOTL 145(5)(b) of thr Ar¢. IndepeodeDt exan￿￿er,$ Bt4tsme￿t Since the chan.tys grtsss it￿Ome in th¢ y¢&r ¢xc¢eded £250.tM)O your Qxaminer rn￿￿t be a Mern￿r of a body listed in S￿￿10n 145 of the ACL I confirni that l am qualifjcd to undertake the exaTnillation because l am a rnemb¢r of ICAEW, which ig one of th listed bodie5. I have completed ex&minatio]L I confirm that no m&tBrial malters hav¢ kom¢ to my attention in connection with th¢ examination which gives me ￿U5¢ to believe that in. g1)ymaterial r¢spect: the a¢¢ounting re¢ords were not kcpt in ac¢ordan¢e with section 130 of the Charities Act or th¢ aCCo￿ts didJJota¢¢ord wilh the 8CCOUllting rcc4)rds: the accounts did not cornply with the applicable requiremettts ctsncetning the fomi and content of accounts set in the Charrues IA¢¢outtrs ￿ld Reports) Regulations 2008 other than any requirementthat the ￿cowits give 8'tru¢ and fairf view whicb is not a matter considered as part of an ind¢pend¢nL exa]niDaiioti. I have no conccnL8 and havc comc acro&8 no othcrmatters in conneetion with the ￿amInatiOrt to which att¢ntioD Sh￿lld bc drapm in this rcpijrt in cfduto onable &proper undrr5¢andingof the ar¢ounts to b¢ reachot David Oakellsen FCA ]ndepcndcntExaminer Oakensett LffiD￿ted ctLartcr¢d Accountants BryerAth Busitt¢ss Park Tn)wbridge Wiltshire BA14 8HE 14