St
Thomas's
UFICH COUNCIL OF T
ST THOMAS AND ST EDMUND
REPORT
UNT
FOR THE YEAR
SALISBURY
BER 2024
Annual Report of the Parochial Church Council
Independent Examiner's Report
Statement of Flnanclal ActAvitles
Balance Sheet
Ststement of Cash flows
Notes to the Financial Statement5

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31" DECEMBER 2024
Adminlstrative Informatlon
St Thomas's Church is 51tuated in St Thomas's Square, Salisbury and the parish is part of the Salisbury Deanery in the
Diocese of Salisbury. The address for correspondence Is The Parish Office, St Thomas'5 House, St Thomas'5 Square,
Salisbury SP I I BA.
PCC members who have served from l January 2024 untll the date thls report was approved are,,
Rector;
Chalrman
The Rey'd Canon
Kelvin Inglls
Chairman
Appointed 17.7.17
AssLyciate Prlest
The Rev'd Sellna Deacon
Curate
The Rev'd Ali Alexander
Resigned 7.4.24
Appointed 14.5.23 retired at APCM 19.5.24
Appointed 14,5,23, previously on PCC
Appointed as Churchwarden at APCM 19.5.24
Member of PCC and deputy churchwarden since
14.5.23
Church Wardens..
Brenda Whltehead
Peter Horwood
Dr Michael Hurnphreys
Ann Horwood
Deputy Churchwarden
Peter Heier
Retired as member of PCC at APCM 19.5.24 and
deputy churchwarden since 14.5.23* prevlously
Deanory Synod rep
Appolnted to PCC 7.5.17
Deputy Chair of PCC- 2021 previously Deanery
S nodre
Appolnted 14.5.23
Appointed 14.5.23
Elected 8,5,22
resigned 25.2,23- elected 14,5.23
retired due to ill health June 2024
Appointed 14.5.23
Elected 8.5.22
Deanery Synod
Bobble Chettleburgh
Ken Edwards
Ruth Barlow
Peter Hime
Sara Whitmarsh
Elected Members,.
John Broadley
Linda Salter
Elected 19.5.24
Jill Clark
Clare Tawney
Rlchard Laughton
Pam Rea
Elected 14.5.23
Co opted at May 2024 APCM
Elected May 2021
retired at APCM 19.5.24
Elected 14.5.23
Wendy Oliver
Shirley Ledingham
Meryl Browning
Treasurer
PCC Secretary
Parish Manager
Elected at APCM 2020 now non-voting
Non-voclng
The Salisbury Diocesan Board of Finance is custodian trustee of the PCC.
Page I

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31" DECEMBER 2024
The bankers are: The Royal Ban1< of Scotland, Salisbury and the Centrnl Board of Finance of the Church of England,
London. The independent examiner Is Mrs N A Halls Df Fletcher & Partners, Chartered Accountants, Salisbury.
Day-to-day management of PCC buslness Is the responsibillty ef che Rector (rhe Reverend Kelvln Inglls),
Churchwardens {Dr Michael Humphrey5 and Petsr Horwood as members of the PCC and the Parish Manager Mr5 M
Browning.
Structure, Governance and Management
The PCC is a body corpornte established by the Church of England and operates under the Parochial Church Council
(Powers) Measure 1956. The PCC is a registered charity number 1133882.
The Sallsbury St Thomas and St Edmund Charltles, whlch distribute the donation5 from The John Fri¢ker Charlty and
admlnlster the Rlchard Earlsman charltles, are treated as being independent and not part of the PCC accounts.
The method of appolntment of PCC members is governèd by and set out in the Church Representaclon Rulos 2020.
All ellgible members of the congregation are encouraged co reglster Dn the Church Electoral Roll and Stand for election
to the PCC, Training Is provlded from dlocesan resources for new office holders.
The work of the PCC is 5UPPOrted by nlne sub-commlttees that report to the PCC and make recommendations as
appropriate. The Rector is an exwofficio member of all commltcees. Membershlp of sub-committees, other than the
Standing Committee {the only sub-committee required by Church Representatlon Rules) may be dravin from the PCC
and others on the Church Electoral Roll.
Standing Commlttee provides oyerslght and transacts the day-to-day business of the PCC between its
meetings, Subject to any dlrectlons glyen by che PCC. Its membershlp conslsts of the Rector, Vic¢-Chairman,
Churchwardens, Deputy Churchwardens, Parlsh Manager, PCC Secretary, Ilcensed clergy and Treasurer. Standing
Committee meets fortnightly.
Exploring Discipleship Team
Chrlstian learnlng amongst adults.
Children and Young People Team -coordinate worship for children and young people
Churchwarden Team- assists and supports the Church wardens
Community Activities- currently Inattlve
Fabric Committee - resPOn5ible for the internal and external fabric and fittings of the church and churchyard
Flnance Team - monltors budgeting, cash flow and stewardshlp and prepares the Annual Report & Accounts
Pastorallmlnistry - facilltates the pastoral work of the parish using LPAS
Staffing Team has been established to manage the HR requirements of the Parlsh and includes the Safeguarding
Officer in accordance with Diocesan guidelines.
Fundralslng and Events - facilitates and supports events 3nd activities
The Charities Sub Groupi The Community Sub Group no longer meet but The Communication5
Sub Group Continue￿ Undertaking specific relevant projerts and providing reports and proposals to the PCC
s requlred
Net Zero Carbon Group - Drlves and promotes change w meet the 2030 commltment to Zero Carbon
Requirements - no longer active
previously Adult Christian Education Team
promotes life-long
The potentlal major risks to which the PCC is exposed include financial, security cf assets and fallure to meet statutory
and legal requirements.
Alm and Purpose
The prlmary oblect of the PCC is to co-opernte wlth the Rector In prDmDtin8 In the parish the whole misslon of the
Church• pastoral, evangelistlc, social and ecumenical.
Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31"DECEMBER2024
Objectives and Activities for the public benefit
The PCC is commltted to enabllng as many people a5 possible to worshlp at cur church and to become part of our
parlsh community at St, Thomas & St Edmund. The PCC malntain5 an overview ofworship throu8hout the parish. Our
servlces and worship put faith into practlce through prdyer and scripture, music and sacrament.
When planning our actlvitles for che year, we have eonsldered the Charity Commission'5 guldince on publlc beneflt
and, in particular, the supplementary guidance on charlties for the advancement of religion, In particular, we try to
enable ordlnary people to live out their faith as part of our parlsh communlty through,.
Worship and prayer; learnlng about the Gosp¢l', and developlng their kncwledge and trust ID JesU5.
Provision of pastoral care for people Ilving in rhe parish.
Mlsslonary and outreach work.
To facilitato this work it Is important thacwe maintain the fabric of the Church of St. Thomas and St Thomas's House.
The trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit
published by the Chartty Commission in exercising thelr powers or duties,
Revlew of Achlevements and Performance In the year
At the 2025 APCM there were 187 names on the Church Electoral Roll {259 in 2024), ofwhom 128 lived outslde the
parish.
A normal year at St Thomas's involves a huge amount of activity and many thousinds of visitors entering the church.
This year has been no exception and the events, both our own and those from hlrers of our building a3 a venue.
have IEken full advantage of the flexibilities now open to us.
A thanksgiving service was held at the beginning of the year for the late John Blal<e. His legacy to St Thomas's has
enabled yet more improvement and enhancement to the building. There were many and Yarled activlties through the
year.
Among the 5trilclng concerts was the Festival of Choirs in aid of Callcer Research UK. In March Lumos Llve
performed ABBA by candlelight on Easter Eve, the Gloucestershire Police mal¢ voice choir sang and the Fort Bend
Honors Orchestra from Texa5 paid a vlsiL A concert by the London Film Music Orchestra in the autumn could be
heard well beyond the walls of the church. Nearly all the local ensembles and choirs performed at St Thomas's at
some point in the year.
A hlgh point of che year was Night of Music 3 in Septembor whlch brcught together many local musician5 for a fine
evening of enortainment. Among speaker5 durlng the year was tho Dean, Nick Papadopulos, sharing reflections on
his time in East Jerusalem and the West Bank. The RSCM annual meeting brought John Bell to St Thomu'5 for a
lecture Interspersed wlth impromptu Sing-alongs.
Other events that brought pecple Into the church were two Local Makers Fair5. the vlsitation service for
churchwardens from a wide area, and a service in celebrntion of the Street Pastors. Hadrian Cook and Chris Daniell
gaye a serles of talks on local history that demonstrated what an extraordinary city this is. dozens turning OUL for
instance, to learn about Landscape change In Britford & East Harnham.
A happy event in June was a 'Rectory wedding,: the marrlage of Mim Inglis to Ben Cruise, Many members of the
congregatlon jolned the young couple to celebrate.
The civic role of the church contlnued wich the regular ceremonies for Charter Sunday, Mayor Making (at whlch th¢
Rectcr was appointed Mayor's Chaplain) and Remembrance Sunday. In addStion, D-Day 80 was marked with
ceremonie5 at the Guildhall and bellringing, The church hosted a General Electlon hustings event chaired by Elinor
Goodman which drew national headlines.
St Thomas's continues to demonstrdte that ic seryes people of all ages. The coffee mornlngs on Tuesday and
Saturdays contlnue to be very popular. Jill Bu5hnell stepped down as leader of the Tuesday mornlngs after many
years and received the grateful thanks of the people of the church and our visitor5. Monthly services are held In
Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31" DECEMBER 2024
throe sheltered accommodatlon complexes. Many local children visit the church with their schools durlng the year,
partlcularly during the Chrlstma5 Tree Festival.
The actlylty of the church contlnues to be underglrded wlth prayer and spirituality, through groups meeting durlng
tho week und¢r the overslght of the Exploring Discipleship Team, A second quiet day wa5 held at Dlnton in
September,
The Redevelopment Prolect Team, led byjohn Foster, brought around ten years, work to a close during the year.
The installation of the font and redevelopment of the south west corner completed the vlslon for a church
reordered for comfor¢ capacity. flexibility and beauty. The Bishop of Salisbury visited In July to bless the font. From
time to tlme, St Thomas's hosts visits from other churche5 that wish co see and be Insplred by what we have
accomplished. The electrification of the west doors has greatly enhanced our accessibility and our cashless giving
systems mal<e It easy for vlsltors to mal<e donations,
A caretaker, Nell Tonge, was appolnted durlng the year and Is gradually developlng hls role. The latest prlest to
undertake their curacy In St Thomas's, Ali Alexander, visited South Sudan early in the year, and then left us with a
final farewell on Easter Day. Many of cur people lolned her on her induction as Vicar of Maybush in Southampton, a
slgn of the love and respect whlch she earned durlng her time with us.
Finally, it 15 good tc report that our congregatlons are growing, that young f2mllies are being drawn to our main
service each week and that new lay mlnlstrles are developing. In partlcular Terry Stsnfield was licensed as a lay
minister to serve alongside our team of clergy and lay mlnlster5.
Financial Review- 2024
The PCC'S total income was £700,853 compared with £280,918 in 2023. Total expendlture atrrounted to £404,861
(2023: £379,133), There was therefore a net overall surplus of £295.992, before changes in the value of Investments,
This can be analysed as a deficlt of £343 In the Restricted Funds and a surplus of £296.335 In Unrestricted Funds. The
Yalue of unrestricted fund Investments Increased by £514 during the year. Over the year, therefore, the PCC'S
resources increased by a total of £296,506
The total funds at the year-end amounted to £1,022,595. £41,461 of assets were held for restricted purposes, leaving
£981.134 for genernl purposes, of whlch £261.263 is represented by St Thomas's House and £138,230 by other fixed
asset5, and therefore the free reserves of the PCC are £581,641 (2023 £258,189).
The total income of the Gulld of St Thomas and St Edmund, a subsidiary of the PCC, for the year to 31 December
2024 wa5 £15,094. The expenditure, including grants rnade to the PCC, amounted to £70,077. The deficit for the year
was therefore £54,983. The tota] net assets of the subsidiary at 31 December 2024 were £17,988, The total gr055
income of the charity and its subsidiary wa5 below the statutory threshold for preparlng consolidated accounts, no
consolldited accounts were therefore prepared. The grants received from the subsidiary were included in PCC'S
Income for the year.
Resèrves Policy
Ic is the PCC policy to mainrain a balance of funds sufficient to ensure Its abllicy to maintain expenditure at the current
levels for a minlmum of six mcnths and use the balance of any funds held to finance repairs and improvements to the
church, it5 propertle5 and Other assets in a way that wlll enhance the work of the church.
Volunteers
We would like to thank all the volunteers who work so hard to mal<e cur church the Ilvely and vibrant community it
Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31" DECEMBER 2024
Statement of PCC responslbilities
Charlty law requlres the members ofthe PCC ff rustees) to prepare financial statements for each financlal year, which
give a true and fair view of the state of affalrs of the PCC and of the surplus or deficit of the PCC for that perlod.
In preparing these accounts, the Trustees are required to:
Select sultable accounting policie5 and then apply them consistently.
Make judgments and estimates that are reasonable and prudent.
Follow appllcable accountlng standards, sublett to any material deparrures disclosed and explalned in the accounts
Prepare the account5 on the golng concern basis unless It is inappropriate to presume that the PCC will ¢ontAnue
to operate
The Trustees are responsible for l<eeping proper accounting records which disclose with reasonable accuracy at any
time the financial position of the PCC and enable them to ensure that the accounts comply with the provislons of the
Charities Act 201 l and the Church Accountlng Regulations 2006. They are also responsible for safeguarding the assets
of the PCC and hence for taking reasonable steps for the prevention and detection of fraud 2nd other irregularities.
Slgned on behalf of the PCC., Kelvin Inglls
Rector and Chaimian ofthe PCC
Stgned on behalf of the PCC: Wendy Oliver
Treasurer
Approved by the PCC on T May 2025
Page 5

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF SALISBURY
ST THOMAS AND ST EDMUND
ANNUAL REPORT
FOR THE YEAR ENDED 31" DECEMBER 2024
INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE
PARISH OF SALISBURY ST THOMAS AND ST EDMUND
I report to the truste95 on my examlnatlon of the financial statements ofthe Salisbury St Thomas and St Edmund PCC
{the charlty) for the year ended 31 December 2024, whlch are set out on pages 7 to 19.
Responsibilities and basls of report
As trustees of the charity, and members of the PCC, you are responsible for the preparatlon of the financlal statements
in accordance wlth the requlrements of che Charlties Act 2011 {"the Acr").
I reporc In respect of my examlnatlon of the charitls flnancial statements carrled out under se¢tlon 145 of tho 2011
Act, and In carrylng out my oxamination I have followed all the applicable Directions given by the Charity
Commlssloners under sertlon 145(5)(b) of the 201 l Act.
Indep6ndent examlner's $tatement
The PCC'S gross income exceeded £250,000 and I conflrm that l am qualified to undertake the examlnatlon by belng
a member of the Instltute of Chartered Accountants In England and Wales.
I have completed my examination. I confirm that no materlal Mat￿rS have come to my attention in connection wlth
the examination giving me cause to believe that in any materlal respect.,
(1) accounting records were not kept in respect of the charity as requlred by section 130 of the 201 l Act,. or
(2) the flnanclal statements do not accord with those records., or
(3) the financial statements do not comply with the applicable requirements ¢oncerning the form and content
of accounts set out In the Charities (Accounts and Reports) Regulations 2008 other than any requlrement
that the accounts Ove a "true and falr vlew" which 15 not a matter considered as part of an independent
examination.
I have no concerns and haye come across no other matters in connection with the examination to which attentlon
Should be drawn In thls report in order to enable a proper understanding of the financial statements to be reached.
Signed.. Nicola A Halls FCA
Name: Nlcola A Halls FCA
Fletcher & Partner5
Crown Chambers
Bridge Street
Salisbury
SPI 2LZ
Date: 9" May 2025
Page 6

THE PAROCHIAL C
OF
ISBURY ST THOM
STA
FOR THE
ENT OF FINANC
AR ENDED 31
Unre5trirtgd
Fund5
Restrlctsd
Funds
Total
2024
Total
2023
INCOME
Voluntary Income
Church actsvitles
Actlvlties for generating funds
Income from Investments
Other Inctsme
Note 3
510,147
8,544
S8,124
10,383
600
110,738
620.885
8.544
60,420
10.404
600
224.341
5,947
43,431
6,499
700
Nute 4
Nots5
2,296
21
Note 6
Note 7
Total Incomo
587,798
113,055
700,853
280,918
EXPENDITURE
Church act5vltles
Ra15ing funds
Other expendkure
Note 8
279,640
1,823
112.281
391,921
12,940
365,885
13,248
Note 8
Total expendlture
291,463
113,398
404,861
379,133
Net galn51(1055es) on Investments
Note 17
514
514
1,948
NET INCOMEI(EXPENDITURE)
296,849
13431
296.506
(96,267)
Transfers between funds
Nole 20,21
16,427
(16,427)
NET MOVEMENT IN FUNDS
313,276
{16,770)
296,506
196,264
RECONCILIATION IN FUNDS:
Total funds brought fornard
NDte 20,21
667,858
58,231
726.089
822,356
Total fut)ds ¢arried fo￿ard
Note 20.21
981,134
41,461
1,022.595
726,089
The notes on pages l O to 19 form part of these accounts
Page 7

THE PAROCHIAL CHURCH
UNCIL OF THE P
ALISBURY ST THOMAS AN
T EDMUND
ANCE SHEET
DECEMBER 202
2024
2Q23
FIXED ASSETS
Tangible asset5
Investments
Note 16
399,493
22,984
409.669
22,47Q
Notell
422,477
432.139
CURRENT ASSETS
Stock
Debtors
Short term deposlts
Cash at bank and in hand
1,026
23,068
131.983
475,302
288
Note 18
35.196
126,337
146,106
631,379
307,927
LIABILITIES
Creditors: Amounts falling due withln one year
No£e 19
31.261
13,977
NET CURRENT ASSETS
600,118
293,950
TOTAL NET ASSETS
1.022,595
726,089
THE FUNDS OF THE PARISH:
Restrlcted funds
Note 20
41,461
58,231
Unrestrlcted fvnds
Deslgnated funds
General fund
Note 21
120,000
861,134
80,000
587,858
Note21
981.134
667,858
1,022.595
726,089
Signed on behalf of the PCC,. Rev Kelvin Ingli5
Fiector and Chalrman of the PCC
Signed on behalf of the PCC.. Wendy Ollver
Treasurer
Approved by the PCC on
7th May 2025
The notes on pages l O to 19 form part of these account5
Page 8

L OF THE PARISH
DMUND
2024
2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provlded by (used In) operatlng actlvltles
338,118
(98,159}
CASH FLOWS FROM INVESTING ACTIVITIES
Dividend, Interest and rents from investments
Purchase of propertyj plint and equlpm¢nt
10,404
113,680}
6,499
Net cash provided by (used In) Investlng actiyltles
(3,276)
6,499
Change In cash and cash equivalent5 In the reportlng period
Cash and cash equlvalents at the beglnnln2 of the reportlng period
Cash and cash èqulvalents at the end of the reportlng perlod
334,842
272,443
{91,6601
364,103
607,285
272,443
Reconciliation of net incomel(expendltur6) to net cash flow from
operatlng actlvltles
2024
2023
Net Incomel(expendlture) for the reportlng period (V45 per
statement of finencial actkvltles)
AdjL4Sted for:
Depreclatlon chargès
(Gainslllos5e5 on Investmerrts
Dlvidend, interest and ￿nts from investments
(IncrEase)Idecrwe in stoclcs
{IncreR5e)Idecr￿e in debtors
Increasel{decrea5el in creditors
296,506
196,267)
23,856
15141
<10.404)
1738)
12,128
17,284
22,487
(1.948}
(6,499>
805
{14,537)
(2,2001
Net cash provided by {u5ed In) operating activitles
338,118
(98,1591
Analy51$ of cash and cash equivalents
2024
2023
Short term depo51ts
Cash at bank and in hand
131,983
475,302
126,337
146,106
Total cash and cash èqulvalents
607,285
272,443
The notes on pages l D to 19 fcnn part of these accounts
Page 9

OF THE PAR
T EDMUND
ENTS
OF
ACCOUNTING POLICIES
Bosis of accounting
The accounts have been prepared under the hlstorlcal cost convention with item5 re¢ognisad at C05t or transactlon value unless othepM5e
5t4t¢d In the relevaDt note(s) to these acccunts. Thè accounts Include all the funds for whlch the PCC is legally respon51ble', mon2yS
whose use Is sublect to specSfSc trust5 are shown a5 restricted funds.
The finan¢iil statements have been prepared In a¢¢ordance wlth the Church Accountlng Regulations 20D6, the Statèment of
Recommended Practlce,. Accountlng and Reportlng by Charltles preparing their iccount5 In accordance wlth thè Flnanclal Reporting
Standard ipplicable in the UK and Republlc gf Ireland (FRS 102) effectlve from l January 2019, the Flnanciaj Reportlng Standard appllcable
In the UnSted Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The PCC consthutes a publlc beneflt entlty a5 deflned by FRS 102, Its governing documents are the Church of England's "Parochlal Church
Councils (Powors) Measure 1956" and the Church Representitlon Rvles The reglstered offlce Is St Thomas's House, St Thomas'5
Square, S*llsbury SP I I BA.
The trustees consider that there are no Materlal uncertalntles 8bout the PCC'S ablllty to continue a5 a going concern. The most slgn6ficant
area of judgetnent that affects Items in the accounts 15 to do wlth estlmafing the resldual value of St Thomas'5 House (see Trote l fj.
Fund accountlng
Unrestricted funds are general funds that are &vailable for use at the PCC'S di5Gretlon In furtherance of the oblectlves of the charity.
Deslgnated funds are generally unrestrlcted funds set aside at the discretion of the PCC for speciflc purposes. Restrlcted funds are those
donated for use in a parricular area or for speclflc purposes, the use of wh5ch Is restrlcted to that area or purpose.
Income
Income is recogni5ed oncè the PCC has entitlement to the Income, thero is sufft¢ient certaAnty of receipt and so It Is probible that the
inwme will be received. and the amount of Income receiyable can be measured reliably. Planned glvlngi collettions and similar donatlons
are recognised when recelved. Income tax recoverable on Grft Aid donatlQnS 15 rE¢ognised when th8 donatlon is recognlsed, Grant5 are
accounted for when the PCC is entitled to the use of the resources, their u1￿Mate recelpt Is con51dered probable and the amounts due
are rellably quantfflable. Legacles are Included when the PCC 15 advised by the personal repmsentatlve of an estate, that piyment will be
ade and the amount involyed can be quantTFted. Dlvldends are accounted for when declared re¢eiYable, inter95t as recelvable. Rental
Income15 recognlsed when earned. The value of voluntary help is not in¢luded in the accounts but Is descrlbed In the annual reporL
Donated good5 are recognlsod ag Income when the charity has entltlement to the Items. economic benefit5 will flow to the charty from
them and their flir value can be measured reliably.
Expenditure
Expendlture Is rÈcognlsed once there is a letdl or constructlve obllgation to malce a payment to a third party. it Is probable that settlement
will be required and the amount of the obligation can be measured rellably. Mlsslonary and charltable glving is accounted for when pald
over, or whèn awarded, if that award create5 a bindlng or constructive obllgation on the PCC. The diocesan parlsh share expected to be
paid over is accounted for when due.
Support CQ5ts and their allocation
Support costs are those central functlDns that asslst the work of the PCC but do noe dlroctly relate to charltable actyvitles. Support cost5
Include offlr¢ staff and other costs, and governance costs. Governance costs comprlse all costs inyolving th? publlc accountabillty of the
PCC and Its compllance wlth regulation and good practice. Total support costs have been allocated betrveen cost of raising fund5 and
expenditure on charitable actlvldès. The bases on whlch support eosts have been ajlocated are Set out In n¢te 12.
Tangible fixed assets
Consecrated and benefice property 15 not included In the a¢ctsunts in accordance wlth secrlon l 012)(a) and (c) of the Charities Act 2011.
Moveable church furn15hlngs held by the rectcr and churchwardeng on speclal trust for the PCC and whlch r¢quire a faculty for disposal
re Inalienable property, listed in the church's inventory.
homas.
No depreciation is provided as the estlrnated resldual Yalue of the property Is not less than its carrylng value and its remanlng useful life
currently exceeds 50 year5, The asset is maintained to a high standard and any repair5 are char￿d w the SOFA.
erfix
ur8 flttin
ui
ment and musical In
Equlpment used within the church premises 15 capitsli5Ed at cost and depreclated gn a $tralght line bas1$ over be￿een 10 and 30 yeirs.
Individual iterns of 8qulpmènt wlth a purchase prlce of £2,000 or less are written off when the &55et is acquired.
Ftxed asset investments
Investments are stated at market valuo at 31 December and the gains or losse5 ar151ng In the year are credlted or debited to the funds In
which the inYe5tments are held. Any gain or1055 on rèvaluatlon or Sale is tsl<en to the Statement of Financial ActivltleS.
Page 10

THE PAROCHIA
SALISBURY ST T
OMAS AND ST EDM
THE FINANCIA
TATEMENTS
DED 31 DECEMBE
URCH COUNCI
ACCOUNTING POLICIES (contlnued)
DebtOfS
Debtors are reco8nised at the sottloment amgunt du8 after any discount offered. Prepayments are valued at the amourht prepald
after taking account of any trnde dlscounts due.
Credltovs
Credltors are recognlsed where the PCC ha5 a present eb15gatlon re5uiting from a past eyent that wlll probably regult In the
tyansfer of funds to a third party and thp amount due to settle the obllgatlon can be measured or estlmated reliably. Créditors are
reccgnlsed at thelr settlement amount after allowlng for any trade dls¢ounts due,
Short term deposlts
Include cash held on deposlt with the CBF Chutth of England Funds,
Non consolldatlon of 5ubsldl¢ry
The total gr05s Income of the charity andlts 5ubsldiary, The Guild of St Thomu and St Edmund, is below the statutory threshold
for preparing consolidated accounts. Th¢ PCC has therefore not prèpared consolidated accounts. The results and resarves of the
subsldlary are dlsclosed In Note 27,
RELATED PARTY TRANSACTIONS AND I<EY MANAGEMENT PERSONNEL
In 2024 no trustee was paid any remuneratlon or recGtved any other beneffts from an employment a5 & trustee {2023 £01. In 2024
two trustees, B Chettleburgh and R Barlow. were paid a tota1 of £8,21 l a5 Yersers12023 three trnstees . £4,983). In 2024 no
trustèÈ ¢l&lmÈd any trustées, axpans&8 (2023 - £nll). In 2024 the PCC paid £1.155 for expenses of one clergy who was also a
trustee K Inglis12023 - two clergyltru$tees - £2.4651. The PCC corrtrlbutsd £nll towards study costs of clergy who were alsts
trusteès12023 - two clergyltrustees - £1,200).
In 2024 The Guild ol St Thomas and St Edmund {a subsldlary of the PCC) made grants of £67,43012D23 - £20.6181 to the PCC.
The charity considers It5 loy management personnel comprtse the Trustees,
VOLUNTARY INCOME
2024
2023
Planned glvlng
Glft Aldad donatlons
103,381
26,035
9,289
4,465
102,278
25,834
7,586
3,726
Income Tax re¢¢vèrable
Non Glft Ald donatlong
Generpll Collections at services
Specific coll￿￿0￿5
Christmas Tree festwal
Other speclflc collectlons
General Donitlons
DonatiQn5 through church safes
23,365
969
25,557
19,849
23,088
1,805
18,459
16,026
212,910
198,802
other Income
Re5trlcted donation5
1207
4,671
Government grants
Llsted Places of Worshlp Grant Scheme
Grants received
25,778
67,990
20,868
95,975
25,539
Leg&cies
312,000
TOTAL OF VOLUNTARY INCOME
620,885
224,341
Of the £620,885 received In 2024 {2023.. £224,341) £110,738 was restricted fund$ (2023: £49,945) and £510,147 (2023.. £174,396)
unrestricted funds.
* The Listsd Places of Worship Grant Scheme gNes grnnts that cover thé VAT Incurred In maklng repxlrs to listed bulldings in use
as places of worshlp
Page I I

IL OF THE PA
EDMUND
TS
ISH OF
NO
ORTHEY
4. INCOME FROM CHURCH ACTIVITIES
2024
2023
Parochlal Fe05 for bapt15ms, waddings and funerals
St Thoma5'5 House - charity lettlngs
3,622
4,922
2,957
2,990
TOTAL OF INCOME FROM CHURCH ACTIVITIES
B,544
5,947
All £8,544 r8¢elvÈd In 202412023.. 15.9471 wa5 fer unr85trlcted fund5.
5. INCOME FROM ACTIVITIES FOR GENERATING FUNDS
2024
2023
Fundralslng actfvltles
Sale of coffee - Tuesdiy
Sale of coffee Saturday and Sundiy
Church Hiring
Jigsaw sales
Book 5ale$
Other fundTri5ing events
9,236
3,938
15,810
584
1.175
21.238
8,186
2,319
16,232
996
1,143
5,648
51.981
8,439
34,524
8,907
St Thomas'5 House
cominerclal lettlngs
TOTAL OF INCOME FROM ACTIVITIES FOR GENERATING FUNDS
60,420
43.431
Of the £60,420 received in 2024 (2023.. £43,431) £2,294 was for réstrlcted funds {2023.. L2.264) and £58,126 (2023.. £41,167)
unrestrlcted funds,
6. INCOME FROM INVESTMENTS
2024
2023
Dlvidend Income
Bank and Deposit Intero5t
624
9,780
1,223
5,276
TOTAL OF INCOME FROM INVESTMENTS
10,404
6,499
Of the £10,404 received in 202412023: £6,499> £21 was re5tr1cted funds12023.' £6) and £10,383 {2023., £6,493) unre5tr1cted fund5.
7. OTHER INCOME
2D24
2023
Wayleaves
TOTAL OF OTHER INCOME
600
700
600
700
AII £600 recelved In 2024 (2023: £7001 wa5 unrestrlcted funds.
Page 12

THE PA
CHIAL CHURCH CO
MAS AND ST ED
CIAL STATEMEN
SALISBUR
NOTES TO THE
THE YEAR ENDED 31 D
EMBER 20
SUMMARY ANALYSIS OF TOTAL EXPENDITURE
2024
2023
Mlsslonary and
Mlnistry
ec
Support
co
Tottl
Total
(Note 9)
{Note 10, I I}
(Note 121
C05t ol Church actlvitles
C05t of Raisins funds
27,757
323,424
40,740
4,629
391,921
12,940
365,88S
13,248
27,757
331,735
45,369
404,861
379,133
Of the 1391.921 expenditure on Church activities in 2024 12023: £365,885) 1112,2e I was charged to regtrlcted fund5
(2023.. £22,9S6) and £279.64012023: £342,929) to unrestricted fltnds.
Of the £ I 1940 expendlture on Ralsing funds in 202412023: £13,248) £1,117 was charged to restricted funds (2023.. £1,970)
and £11,823 (2023: £11,278) to unrestricted funds.
ANALYSIS OF MISSIONARY AND CHARITABLE GIVING
Mlsslonary and charitable giving to Institutions
2024
2023
Qverseas lid
Dlocese of Sallsbury South Sudan Link (Episcopal Unlver5ityl
5,000
5,000
5,000
5,000
National charitles alld Communlty Inltiatiyes
Cancer Research UK
Chrisdan Aid
1,000
924
1,924
Local charitles and Community Inltiatives
Children's Chance
Vvlltshire S¥ht
St Paul's Church - Christlans Agalnst Poverty
Morning Star
Alzhelmer's Support (Wilt5hire)
Sa115bury Trust for the Homeless
Sa115bury Women's Refuge
St Thomas's Charltles
Sallsbury Hosplce Charity
John McNelll Opportunity Centre
Wiltshire Wildlrfe Trust
Stars Appeal
5,000
1,000
7,357
7,357
7,000
7,01)0
4,000
4,000
1,000
514
514
100
52
52
20,833
24,128
TOTAL OF MISSIONARY AND CHARITABLE GIVING
27.757
29.128
No support C05t$ were allocated to Mlsslonary and Charltable glvln&
Page 13

L OF THE PARISH
DMUND
TS
024
Ll
TE
I O. ANALYSIS OF MINISTRY. DIRECT COSTS OF CHURCH ACTIVITIES
2024
2023
Dloce5an Share
126,121
122,365
Other costs of Church actlvltles
Clergy Expenses
1,555
2,465
Upkeep of Church
Insurance
HÈao Llght and Water
RoutiNe Repalr5 and Malntonancè
Architects, Fees
Re.ordering (Includlng archltett5' fees>
Garden and churchyard malntenance
10,749
20,834
15,275
12,653
13,889
540
90,107
4,210
540
128,336
51.608
Milor repalrs to Chur¢h (Includlng archieects, fees)
West entrance
Vesuy steps
Boiler
Fire alarrn and electrics
4.942
3,040
3,648
59,805
3,754
7,982
67,207
Cost of Sèrylces and Music
Organ repalr5 and tunlng
Piano maintenance and refurblshment
Uplcoep of service5
Bell ringer5, general expenses
Flowers
Muslc and cholr
Director of Muslc
Organlst
Chorlstors
Vergers
713
372
1,500
1,321
173
2,656
1,899
3,702
3,986
2,967
708
1,764
2,215
3,855
4,205
1,799
12,384
9,635
30,610
26,561
Other costs
Study and tralnlng
Sunday school and young people expenses
So¢lal acclvioes cost
DepreciationlProfltJ(105s) on d15P05al of flxed assets
Sundry expenses
348
67
391
23,521
2,388
1,763
808
135
22.152
977
26,715
25,935
Property costs re St Thomas's House - charlty letting
{No* 15)
2,105
1,323
323,424
297,464
Page 14

LOF THE PAR
UND
ENTS
024
HOF
I I. ANALYSIS OF DIRECT COSTS OF RAISING FUNDS
2024
2023
Cost of fundraising actwitles
General fundraising costs
Chrlstmas tree festlyal expenses
Cose of jlgsaws
3,771
1,418
234
2,707
2,107
805
5,423
2,888
5,619
3,154
Properry costs re St Thomas's House - commerclal letdng
(Note 151
8,311
8,773
12. ALLOCATION OF SUPPORT COSTS
The breikdown of support Costs and how these were allouted acros5 actlvltles belng supported Is shown In the table below,
2024
2023
Activktles
Activldes
for Raislng
un
Church
Total
Support eosts.,
Offlce stsff costs
Othèr office costs
Propertie5 C05t5 re. genèral offlce
Governance costs
29.096
6,937
2,307
2.400
30,627
7,445
2,497
4,800
29,506
7,368
2,238
4,656
508
190
(Note 15)
1400
40,740
4,629
45,369
43,768
Office salaries, Other costs and Propertlès costs were allocatsd across actlvltie5 they 5UPPQrt based on staff tlme. No SUPPDrt
costs were alloc7¢ted to Missionary and Charitable giving. Governance costs were 5pllt equ21ty across the actlvlties,
Governance costs breakdown..
2024
2023
Independent examlner's fee
Other accounting 5ervice5
1,404
3,396
1,363
3,293
4.800
4.656
13. ANALYSIS OF STAFF COSTS
2024
2023
Gro55 wages and salarles
Employer's contributlon to deflned contrlbutlon pen5i0n schemes
43,436
894
38,761
859
44,330
39,620
Average number of employee5
No employees received employee ber)effts of more than £60,000 In either 2024 or 2023.
14. INDEPENDENT EXAMINER'S REMUNERATION
Net incomeJlexpenditure)for the year is stited after charging..
Independent examiner's remuneration.,
for Independent examlnatlon
for other servlces:
Accounts preparation
Other bool<-l<eeplng advlcelhelp
2024
2023
1,404
1,956
1,363
1,895
1,398
4,656
4,800
Page IS

THE PAROCHIAL CHURCH CO
IL OF THE PARI
S AND ST EDMU
EFI
FOR THE YEAR E
15. ANALYSIS OF PROPERTY COSTS OF ST THOMAS'S HOUSE
2024
2023
Property costs of St Thomas'5 House
Llght, heat and wa¢er
Insurance
Repairs and maintenance
Cleanlng
Depreciition
2,990
1,470
1,829
866
335
3,514
1,287
693
886
335
7,490
6,715
St Thomas's House has three main functlons. One part Of the house Is used ￿ a general office. wlth the remainlng part belng used for
both ccmmerclal lectlng and discounted lettlng to church groups and Other charitle5. Property cotts are splic between these functions
based on a comblnadon of flo¢r space occupied and income generated adjusted for charlty dl$counts. Th15 breakdown Is shown in the
table below.
St Thomas's
St Thomas's
2024
2023
House - charity House - commercip41
lettln
General
Total of Property costs
of St Thomas's House
2,105
2,888
2,496
7.489
6,715
16. TANGIBLE FIXED ASSETS
St Thomas,
House
Flxture5, Fittings
and Equlpment
Muslcal
Instruments
co￿ OR VALUATION
At l January 2024
Addltlons
261,263
299,938
13,680
19.590
580,791
13,680
At 31 December 2024
261.263
313,618
19,590
594.471
DEPRECIATION
At l January 2024
Chgrge for the Year
168,882
23,536
2,240
320
171,122
23,856
At 31 December 2024
192,418
2.560
194,978
BOOK VALUE
At 31 December 2024
261.263
121,200
17,030
399,493
At 31 December 2023
261.263
131,056
17,350
409,669
17. INVESTMENTS
The parlsh held the following Investments :.
2024
2023
Central Board of Finance - 994 Investment fund income share5
Marl<et value as at I st January 2024
Unrealised gainl(loss) on revaluatlon
Mark¢t value a5 at 31 st December 2024
22,470
514
20,522
1,948
22,984
22,470
The original cost of the Investments is not currently l<nown.
Page 16

SALISBURY ST THOMAS AND ST ED
NA
TEMENTS
FOR THE YEAR E
18, DEBTORS
2024
2023
Trade debtors
Income Tax refunds due
Other debtor5
Prepayments and accrued income
3,524
4,414
10,487
4,643
2,183
7,667
97
25,249
23,068
35,196
19. CREDITORS
2024
2023
Trade creditors
Accruals and deferred Income
Other creditors
8,739
17,415
5,107
3.157
10,281
539
31,261
13.977
20. MOVEMENTS ON RESTRICTED FUNDS
Restricted funds are sums that can only be expended for the speclflc purposes for whlch they were rece(ved.
THIS YEAR
BaTrance at
Transfers
Balance at
I january
2024
between
31 Decernber
Income
enditure
funds
2024
Organ fund
Bell Ringers, fund
Propery fund
Quest 2020
Christmas tree festival
Other fund5
4,123
6,121
19,976
18,162
1,960
1,422
(713)
(708}
5,370
6,835
19,976
81,638
23,366
4,669
(90,107)
(15,831)
(6,039)
(9,693}
(7,535>
801
9.849
9,280
58,231 £
113,055 £ 1113,398) £ (16,427) £
41,461
PREVIOUS YEAR
Balance at
Trydnsfers
Balance at
l January
2023
between
31 December
Income
Expendlture
funds
2023
Organ fvnd
Bell Rlngers, fund
Properry fund
Quest 2020
Christmas tree festival
Other funds
2.395
6,296
19.976
(967)
2,100
(372)
(1.486)
4,123
6.121
19,976
18,162
20,618
23,088
5,098
{4,210)
(15.970)
(2.888}
2,721
(7,118)
1,000
6,639
9,849
34.339 £
52,215 £
(24,926) £
(3,397) £
58.231
Pwty fJd - funds recelved for repalrs and improvements to the ¢hur¢h and other proper¢les. This Property fund contains
rernRinder of fund5 from 2009 sale of Hale Hall and St Edmunds House, The funds are held in trust by the Salisbury Diocesan Board
of Finance.
funds received towards repairs, improvements and maintenance of the organ.
uest 2020 fund - funds received towards church repalrs and improvements for 5peeific schedule of works.
- festival organised annually with beneficiaries including other charities
Ler Lunds - Other donations and eollectfons for specffied purposes, plus funds held by varlous organlsations linked to St Thoma5'S
including Ollve Branch, Flower fund etc.
Page 17

RO
HIAL CHURCH CO
MAS AND ST ED
TEMENTS
NC
LOFTHEP
Rl
ND
21. MOVEMENTS ON UNRESTRICTED FUNDS
Deslgnated funds are sums allocated by the PCC to provide for expected future expenses.
THIS YEAR
Balince it
Galnslllossesl
on Invexmént
Trdnsfers
B￿ance at
l January
2024
between
31 Decernber
Income
aS5érs
Expendlture
I￿ndS
2024
General hjnd
Deslgnated funds
Church roof fund
587,858
587,798
514
(291,463} (23,573)
861,134
80.000
i 0,000
30,000
90,000
30,000
St Thomas's House rooffund
667,858
587,798
514
(291,463)
16,427
981,134
PREVIOUS YEAR
Balance at
Galn5111055esI
on Investment
Transfers
Balance at
I january
2023
betNee
31 December
Intome
a55ets
endlture
funds
2023
Genernl Fund
Deslgnatèd funds
Church rooffund
716,017
228,703
1,948
(352,207>
16.603)
587,858
70,000
2,000
788,017
i 0.000
80,000
Annual gtvtng
12,000)
(354,207)
228,703
1,948
3,397
667,858
I nd - de&ign2ted to fund fLrture roof repalrs whlch are planned ¢0 tsl¢e place wfthln the Thext 10 ye&r5.
ou
deslgnated to fund fLtture roof repatr5 whlch are plannod to TRl<e pltce K4thln the next 5 year5,
fund de518nated to pay annual glvtng.
Desi
nated St Thomas's
Desl
ated annu￿ lvl
22. DETAILS OF TRANSFERS BETWEEN FUNDS
Collettions from the Christmas Tree fe5tiYal were restricted, two thirds to b8 donated to different charities and one third to be
retainÈd by the PCC In th8 General fund. A transfer of £7,534 (2023 £7,118) was therefore made from the Christmas Tree festival
fund to the General fund.
A transfer of £13,680 {2023 - £0) wa5 made from Quest 2020 fund to the General fund on delfvery of ¢apltal assets now forniing
part of General fund. A transfer of £3,987 (2023 £2,721} wa5 made from the G6neral fund to the Quest 2020 fund for expendlture
not met by other restrirted Income sources.
A transf6r of £80012023 £1,000) was made from the General fund to the Flower fvnd,
An annual transfer of £ l 0.000 (2023 11 0,0001 wa5 Tnade from the General fund to the Deslgnated Church roof fund,
A transfer of £30,000 (2023 £0) wa5 made from the General fund to the Deslgnated St Thomas'5 House roof fund.
23. ANALYSIS OF NET ASSETS BETWEEN FUNDS
THIS YEAR
Generat
Restricted
Tot
Fund
Fund5
Fund5
Tanglble fixed asset$
Investments
Net currenc assetsllliabilities)
399,493
22,984
558,657
981,134
399.493
22,984
600,118
1,022,595
41,461
41,461
PREVIOUS YEAR
General
Kestrlcted
To¢al
Fund
Funds
Funds
Tanglblo flxed assets
Investments
Net current a$setsllliabilities)
409,669
22,470
235,719
667,858
409,669
22,470
293,950
726,089
58,231
58.231
Pase 18

HOMAS AND ST
THE FINAN
24. FINANCIAL INSTRUMENTS
Note
2024
2023
Financlal assets measur¢d at falr value through profit and loss.,
Inv￿tmentS held at falr value
17
22,984
22,470
Income, expenses. galns or losses, Including changes in fair value, recogrhlsed tsn..
Not G¥insllLosses} on Flxed assets measured a¢ falr value
Intere$¢ on cash depDsIts
Income Irgm CBF Church of England InV￿tment Fund
17
514
9,780
624
1,948
5,276
1,223
25. VOLUNTEERS
The PCC relles on the hèlp of about 140 general volunteers who glve thelr tlme to St Thomas's In numerou5 ways - includlng
cleanlng, bellrlllglngi helplllg in Yarlous ways durlng servSces, helplng with chlldren's groups and groups for the elderly, slnglng in the
choir, serving coffee, a5 PCC members and as Lay Pastoral As51stant$. The value ol general volunteers, clme Ss not recognis8d In the
counts.
26. CONTINGENT ASSETS
In 2023, the charicy was notjfied of a rÈ5idual legacy, whlch was not re¢ognis¢d as Income In 2024 because the estate accounts had
not been fin￿]sed by the yeir-end. The value of the legacyi now l<nown. Is £33,773.
In 2024. the PCC w45 notified of a residual legacy, which $ollcit¢rs estlmated to be approximately £395,000, The PCC received
£300,000 during the year, leavlng in estlmated amount of £95,000 yet to be recelved,
27. SUBSIDIARY UNDERTAKING
Th¢ Guild of St Thomas and St Edmund is a charitable cornpany limited by guarantee. (The Ilabllity of Its member$ Is limlted to a
sum not exceeding £10. bein8 the amount that each member undertal<es to tontrlbute to the assets of Tho Gulld of St Thoma5 and
St Edrnund in the eVe￿t gf its being wound up while h4 She or it Is & member or wlthin one y¢ar after h< she or it ceases tg be a
member.) The Guild ol St Thoma5 and St Edmund is controlled under an agreèment by The Parochlal Church Councll of the P4r15h
of Sallsbury St Thomas and St Edmund. The P4rothial Church Council of thè Parlsh of Salisbury St Thornas and St Edmund
I"parent"> 1$ the sole beneficiary of The Guild ol St Thomas and St Edmund I subsidiary"), whose charitable oblecttyes are tg
preserve and protect for the publlc benefit the Parish Church of St Thomas and St Edmund in Salisbury 2nd the monuments. Iltclngs.
xture, orrdn, stalned glass, furnltur< omaments and chattels of such church and Its churchyud ind burlal ground. The sub$ldliry
was Incorpor&te(J on 27 February 2018 (Company number 112273251 aTrd registered with Charlty Commlsslon or 8 November
2018 (Charlty number 1180618). The total Income of the 5ub5idiiry for the year to 31 Decémber 2024 was £15,094 (2023:
£25,210). The deftclt for the year was U4.983 (2023.. $urplu5 of £Z939)- The net assets at 31 D¢¢¢mber 2024 were £19,488131
December 2023: £72.9711.
Page 19

F THE PARI
D￿EDMu
Ll
RYSTT
NOTES TO TH
MBER 202
FUNDS RECEIVED AS AGENT
DONATIONS AND DISTRIBUTIONS- FROM SPECIAL COLLECTIONS
Balance held
Amount rocelved
2024
2023
Arnount pald
2024
2023
at 31 December
2024
2023
Christlan Atd
Samara's Ald Appeal
Sallsbury Mayor Appeal
Alabare
Sudan - Curats's trlp
Children's Charbce
ECSSSUP
Sallsbury Foodbanl<
Orchestras for All
The Children's Society
Sènd A C¢)W
julia's House
Wiltshire and Bath Air Ambulance
556
70
15561
(70)
1697)
135)
(887)
(124)
234
697
35
962
1234)
1,444
(1.519)
75
87
(84
2,062
179
(266}
1735)
2.062
179
276
14
114)
1.042
5,062
1,042
3,284
1596
(1.854) (4,491)
76
These monies havo been collected as pirt Of the Pcc's actiyltles on b¢half of the above charitie5 but form no part of the accounts,
Page 20