St Paul's Church. Tupsley Unaudited Report and Accounts fortheyearended 31" December2024. Charity Registration No. 1134258 P8ges1-6 Trustees, Report Page 7 Statement of Trustees Responsibilities Page8-9 Independent Examinerfs R8POrt Page10 Statement of Financial Activttie8 Page11 Balance Sheet Pages12-16 Notes to the Accounts
St Paul's Church, Tupsley Trustees, Annual Report For the year ended 31 December 2024 Objectives and Activities The PCC is committed ta enabling as many people as possible to worship al our church and to become part of our parish community at st Paul's. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our servi$ and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year. the incumbent and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try lo enable ordinary people lo live out their faith as part of our parish community through worship and prayer,. learning about the Gospel and developing their knowledge and trust in Jesus. This can be in gathered worship (services) on Sunday and other days, in Life Groups gathering to study, pray, encourage and worship, and other networks and meetings to assist with pastoral care. To facilitate this work, it is important that wè maintain, equip and adapt the fabric of the Church of St Paul's and the linked Community Centre. Where possible we seek to work together with other local churches and groups. especially Hereford United Reformed Church and Tupsley Whilehouse Community HLJb. Aim and purposgs st Paul's Parochial Church Council IPCC} has the responsibility of cooperating with the incumbent. who was until July 2024, the Reverend Nick Armstrong, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church and Community Hall of Sl Paul's, Church Road, Hereford. Achievements and Performance Full details are reported on under the separate report headings. Worship and Prayer The PCC are keen to offer a range of serViS during the week and over the course of a year that our community finds both beneficial and spiritually fulfilling. Ways of welcoming and linking the missing generations into our church were well established pre-pandemic, and are continuing to emerge, creating a 'new normal,: Weekly Worship hosting St Paul's Primary School classes in church. A weekly Open the Book assembly inviting all Key Stage 2 classes from Hampton Dene Primary School into church.
St Paul's Church, Tupsley Trustees, Annual Report For the year ended 31 Decembor 2024 St Paul s Community Centre This hosts a full-time Childcare ministry {Sl Paul's Childcare, Charity registered number= 11754521 Monday lo Friday, and children's groups on Sunday mornings. Brownies and other groups such as Slimming world are regular eveninglsalurday users throughout the year. Mission and evangelism The Horizons Committee continues to allocate a proportion of our funds and arranges urgenl fundraising towards various causes local ta Hereford and abroad. The weekly Coffee Shop. jointly run with Hereford United Reformed Church and providing friendship and pastoral care to many elderly people our community, has been able to operate most of the year and continues lo be a popular and important part of our mission and outreach. Treasurer's Report for year endèd December 2024 The 2024 accounts show an eXsS of expenditure over income of £26,73312023 deficit £1,632). The shortfall. for the third year running. has been covered by using some of our Reserve funds. This is entirely appropriate as we seek to make final maintenance and repairs that became neSSary and which were delayed by the impact of Covid. However, the majority of the deficit (£19,376) is due to the installation of a new Boiler and Healing system for the church. Please note however that further donations were received in February 2025. Once again we were able lo honour our commitment in fu11 to Hereford diocese by paying into the Common Fund a total Parish Share of £81,000 (2023.. £80,000). We continued to honour Ihe Giving Policy adopted by the PCC in January 2021 and approved annually since. which states 'll is our intention that from 2021 St Paul's PCC will give a minimum of 10010 ofour income away- sowing into the Kingdom of God after the teaching and example of Jesus and the Bible. This will generally be distributed through the discernment of our Horizons committee." Thus, in 2024, the Horizons Committee received a sum of money equivalent of 1 OQ/D of all church giving received in the previous year., this 8mounted to £6,744 12023.. £7,125). I have summarised below both donations made directly through the Horizons Commiltee and those collected directly from the congregation and it is clear to see that so many ofyou generously give to the appeals we also make throughoutthe year. This continues lo be a wonderful witness. Please note however that the figure shown in the accounts is £6,244 as the £500 paid lo The Leprosy Mission did not happen until February 2025. At the end of 2022 we launched an Acts244 fund, designed to help out those struggling financially during difficult economic times. During 2024 we paid out £400 {2023- £9551. Your generosity means that there are still funds available for us lo dispose of in 2025, should anyone be in need. There have been particular challenges in 2024. notably the "cold church" and the interregnum. This has made me more grateful than ever for the wonderful help I have had from so many throughout the year. In particular I'd like to acknowledge the part played by., Ann Gabb, who continues her amazing work as both Gift Aid Treasurer and Assistant Treasurer and I would be lost without her expertise in these areas.
Val Simms, who is always ready to help out. Jayne Frankland, who often goes above and beyond her paid role lo help me out. Rose, Stephen and, indoed, all churchwardens I have worked alongside in my time al Sl Paul's wnat a blessing you have beenl Nick who encouraged me to lake on this rola and I mlss hls wisdom over many financial {and spirltuall matters. Deborah, who has held us together as we wail for Andy to arrive and who has always found tlme and energy to encoL¢rage me when things were tricky. Paddy Shavo, for leading on the new Boiler and Heating Project. PCC members for their continued support. And finally, my biggest THANK YOU is to YOU - I continue to be humbled by your wonderful generosity. both financially and spiritually, and I consider myself truly blessed lo be able to serve St Paul's as Treasurer. CharitLSu orted VV cliffe Bible Translalars Payment of sponsorship to HDBF- Tanzania New Life Nepal The Le ros Mission Arnos Trust Christian Aid- Gaza M8decins Sans Frontiers Gaza Keep.. in Sten International (Kate Brankinl Church Mission Society (Sarah & Simon Cawd8111 Emmanuel Church Belhlehem Herefordshire Citv of Sanctuarv Vennture The Livinq Room Yeleni Therap Life Link Cha laincv - Sl Pauls Church Mission Societv Children's Societ Water Aid 2024 Total Total Horizons 600 600 500 500 250 500 500 800 400 250 Con re ation 600 600 500 500 500 500 800 400 250 250 500 500 300 500 500 195.31 300 500 24.54 304.69 125,46 95 100 300 £7,500 £9,486.44 £8 483.18 231 £6,743.85 £7,124.73 £6,981.00 £594,15 £2,361.71 £1 502.18 2022 Reserves Policy It is now the policy of this PCC to hold in reserve, the equivalent of 3 months running costs, including staff wages and contribution lo the Parisn Share. 11 is also our policy to hold an amount for likely churth building works as identified the latest Quinquennial port and an amount lor the maintenance of the fabric of th6 community centra. In 2025 the PCC has no major plans wlth regard lo the exterior of either the community centre building or the church. The planned for repairs lo the churchyard path and surrounding area in 2022 did not happen so these continue to be carried forward into 2024. An amount of £10,000 has been set aside for these kn i18ms. The PCC Gorklinue5 to hold £15,000 in respect of legacies received in 2020 which were set aside- these were set aslde as a deposit for future
missionloulreachlchaplaincy work. An additional legacy of £5,000 was reGeived in 2023. This was used to set up the post of Lifelink Chaplain which we have identified as being crucial lo this future missionloulreach work. Consequently, at the end of 2024, the total amount now set aside for this work is £15,000. In 2024 we completed the necessary installation of a new Healing system for the church,. no reserves are now held for this project. Therefore, a total of £56,000 is needed and the PCC is pleased to note that there are sufficient funds lo meet these obligations al this lime. This policy will be reviewed in a year's lime. Karen Bishop. structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules. Al St Paul's the membership of the PCC consists of the incumbent (our vicar), churchwardens, curate, reader, treasurer and members elected by those members of the congregation who are on the ESecloral Roll of the Church. All those who allend our serviceslmembers of the congregation are encouraged to register on the Electoral Roll and stand for election lo PCC. The PCC members are responsible for making decisions on all mallers of general concern and importance to the parish including deciding how the funds of the PCC are to be spent. Volunteers We would like to thank all the volunteers who work so hard to make our church a lively and vibrant community. Trustee training The Trustees undertake continued safeguarding training.
St Paul's Church, Tupsley Trustees, Annual Report For the year ended 31 December 2024 Reference and administrative information Registered Charity name The Parochial Church Council of the Ecclasiastical parish of St Paul's, Tupsley, Hereford Register8d name St Paul's Church, Tupsley 1134258 Registered Charity numbers Principal office The Benefice Office, 107 Church Road, Hereford, HR1 1RT Governing document Parochial Church Council Powers Measure {19561 as amended and Church Representation Rules Trustees Rev. Preb N P Armstrong (resigned 31 July 20241 Rev. J Chipper (resigned 31 July 20241 Mrs D J Hartland Mrs H Bailey (resigned 28 April 20241 Mrs K E Bishop Mrs R Burrow Mr S Brankin Mrs A Gabb Mrs L Watts Mrs J M Shave Mrs P C Duggan Mrs J Hancock Mrs J John Mrs S Payne Mr P Shave Mr M Duggan Mrs M Jones (appointed 28 April 2024) Rev. A Dodwell (appointed 27 March 2025)
St Paul's Church, Tupsley Trustees, Annual Report For the year ended 31 December 2024 Bankers Lloyds TSB Bank plc 8 High Town Hereford HR12AE Independent examiner Reverand Roger J. Woodall (HM Inspector of Taxes - Retired) 3 Sinclair Drive Hereford HR1 1 UE Risk Management The Trustees continue to monitor the major risks which the charily faces and have established systems to reduce those risks. Risks are reviewed al least annually. The main risks included the health and safety of volunteers and callers, maintenance of the church and community hall and the continued viability of the PCC Independent Examiners On 26 November 2024 the PCC approved the appointment ol Rev. Roger Woodall as the Independent Examiner. He is happy to offer himself for re-appoinlmenl. On behalf of the board of Trustees Vicar of Tupsley and Hampton Bishop Mrs K Bishop- Treasurer Dale..... IL.- 0S-2oZ£
st Paul's Church, Tupsley Trustees, Annual Roport For the year ended 31 December 2024 statement of Trustees, Rosponsibilities The Trustees are responsible for preparing The Trustees. Annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 102 and SORP 2015. The law applicable to charilies in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity and of its incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them consislenlly., Observe the methods and principles in the Charities SORP IFRS 10212015., Make judgements and estimates that are reasonable and prudent- Slate 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 il is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the Gharily and enable them lo ensure that the financial statements comply with the Charitie5 act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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. On behalf of the Trustees Trustee
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees *1 fou L 3 Ell11ClI Tbifsk On accounts for the year ended D,-CLMPi Charity no lif any) Set out on pages I report to the trustees on my examination of the accounts of lh8 above charity I"Ihe Trust") for the year ended Responsibilitie5 and basis of report As Ihe charitvs trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examinalion, I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ibl of the Act. Independent IThe charity's gross income exce d £250,000 and l am qualified to examiner's statement undertake the examinatio eing a qualified member of linsert name of applicable listed bodyly elele l J if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination lolher than that disclosed below ') which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounls did not comply with the applicable requirements Concerning the form and conlenl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which 18 not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attenlian should be drawn in this report in order to enable a proper underslanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: IG Name: RGQI(L J drl Relevant professional
(if any): IR Address: Section B Disclosure Only complete if the examiner needs to highlight malerial matters of concern (see CC32, Independent examination of charity accounts.. directions and gLJidance for examiners). Give here brief details of any items that the examiner wishes to dlscloso.
St Paul's Church, Tupsley statement of Flnanclal Actlvities For the year ended 31 December 2024 Nolg Unrestricted fund5 Restricted funds Endowment fund5 Total funds Prior year total funds Receipts Donations and legacies Income from charitable activities 81,362 16.496 8.710 40,741 81.362 83.009 16.4S6 8,710 40,741 16,988 11,305 39,609 Other trading activities Investments Other Income Total Income 147,309 147,309 150,911 Expenses Raising funds Expenditure on charitable activilies Other expenditure Total expenditure 65 173,977 65 173,977 152,543 174,042 174,042 152,543 Nel income I lexp8nditurel & Ngt movement in funds .26.733 -26,733 -1,632 Transfer baen funds 815 4843 4028 Reconciliation of funds Total funds brought forward Total funds carried forward 600,078 574.160 4,843 10,000 10,000 614,921 584,160 616,553 614,921 All activities arB classed as continuing. The notes on the following pages form parl of these a¢counts.
St Paul's Church, Tupsley Balance Sheet as at 31 December 2024 2024 2023 Fixed assets Community Centre Church Lodge Equipment Investment Funds Total Flxed assets 454,624 65.000 2,654 10,000 532.278 454,624 65,000 3,981 10,000 533,605 Current assets Bank current account Bank depcisit account Cash in hand Debtors Total Cuirent assets 3,672 38,628 43 12,856 55,199 11.132 67,793 63 3,798 82,786 Creditors 3.317 3.317 1,470 1,470 Total Llabllltles Total Assets less current Ilabllltles 584.160 614,921 The funds ol the charity Unrestricted Funds 574,160 600,078 4,843 10,000 614,921 Restricted Funds- Heating Endowment Funds Total Reserves 10,000 584.160 The notes on the following pages form part of these accounts. The accounts were approved bythe governing bodyand authorised on Ib-os .-?LJ?_S and are signed on thelr behalf by- 1] . bobkdLiU
St Paul's Church, Tupsley Notes on the accounts) year ended 31 December 2024 1. Accounting policies The principal eccounting policies adopted. judgements and key sources of estimation luncertainty in th8 preparation of the financial statements are as follows: 8) Basis of preparation The finar)cial statements have been prepared in accordance with the Accounting and Reporting by Charities: Stat8m8nt of Recommended Practice applicable to ch8riti8s pr8parinE their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Iret4nd IFRS 1021 (effective 1 January 20151- Charities SORP IFRS 1021, and the Financial Reporting Standard 8pplicable in the UK and Republic of Ireland IFRS102). St Paul's Church, Tupsley, meets ihe definition of 8 public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or tr8nsa¢tion value unless otherwise stated in the relevant accounting policy notels). b) Reconciliation with previous GeneraLlyAccepted Accounting Practice In preparing the accounts. the INstees have considered whether in applyingthe accounting policies required by FRS102 and the Ch8rities SORP FRS 102 the restatement of comparative itemswas required. c) Preparation of accounts on a going concern b8SIS The trus18es considerthe funds available will enable the charity to operate for more than one year and on that basis the charity is a going concern. d) Income Income including government grants are recognised when the charity has entitlement to the f unds. any performance conditions attached tothe itemlsl of income have been met, it is probable that the income will be received 8nd the amount can be measured reliably. For legacies, entitlement is taken as th8 earlier of the date on which either= the ch8rity is aw8re that probate has been granted, the estate has been finalised and notification made bythe executors to the trust that a distribution will be made, or when a distribLrtion is received from the estate. Receipt of a legacy. in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate. and the criteria for income recognition have been met, then the legacy is treated as a contingent asset and disclosed if material.
St Paul's Church, Tupsley Notes on the accounts, year ended 31 December 2024 el I nterest receivable Interest on funds held on deposit 18 Included when receiv8ble and the amount can be measured reliably by the charity. this is normally upon notification of the interest paid or payable by the bank. f) Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated lunds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose. Restricted funds are donations which the donor ha8 specified are to be used solely for particular areas of the charity's work or tor particular activities Carried out by the charity. Endowment funds are not available for spending on day to day activities but income generated forms part of unrestricted income. gl Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. h) Allocation of support costs Support costs are those f unctions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs which support the charity's activities. il Tangible fixed assets The properties owned by the charity have been capitalised at cost. The trustees consider their valuation to be in excess of the original cost and as such have not been depreciated. Plant and other equipment is depreciated the year after purchase - 33.33% straight line. jl Fixed asset investments Fixed asset investments represent funds held within CCLA accounts. kl Cash at bank and in hand Cash 8t bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. l) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised 8t their settlement amount 8fter allowing for any trade discounts due.
St Paul's Church, Tupsley Notes on the accounts. year ended 31 December 2024 2 . Legal statu8 of the charity The leg81 status of the charity is established by Statute. namely sections 2 and 3 of the Parochial Church Council's IPowersl Measure 1956. Measures have theforce a8Acts of Parliament, so the existence and legal status of a PCC is part of the law of the land. 3. Charitable activities 2024 2023 Fees forweddings and funerals 7.520 7,753 Money to help with m8intainingthe Churchyard 100 Church hall lettings 4,382 4,024 Childcare contribution to utility bills 4.594 5,111 4. Othertrading activities 2024 2023 Fund raising sales 798 756 Contribution to LifeLink Chaplain Salary 7.912 10,549 10 5 . Investment income 2024 2023 Bank interest 1,349 1.045 Rent from land and buildings 39.392 38,564
St Paul's Church, Tupsley Notes on the accounts, year ended 31 December 2024 6. Ralsing Funds 2024 2023 Fundraising costs 65 7 . Analysis of expenditure on charitable activities 2024 2023 Missionary Giving 6,244 8,125 Ministry Pari8hSh8re 81.000 80,000 Mission and Evangelism Costs 11,313 10,005 Support Costs (see note 81 56,044 54,413 Extra-ordinary costs (see note 91 19,376 8. Support costs 2024 2023 Sa18ry of parish secretary 6,455 5,751 Hall caretaker staff costs 8,055 7,334 Hall water rates 1,206 1,039 Hall light and heat 5,960 4,730 Hall maintenance 7,412 7,024 Church light and heat 1.979 4,061 Church insurance 6,913 7,060 Church maintenance 2,800 3,700 Upkeep of Church services 1,925 2.961 Upkeep of churchyard 2,817 1,409 Lodge maintenance 714 827 Off ice administration 6,831 7,017 Governance costs- independent examination 1,650 1,500 Depreciation ol plant &equipment 1,327 56,04
St Paul's Church, Tupsley Notes on the accounts, year ended 31 December 2024 9. Extra-ordinary costs 2024 2023 Installation of new Church Gas Boiler & Heating System 19,376 (see also note 121. 10 . Trustees renumeration During the year administration expenses totalling £690were re-imbursed to 3 trustees.12023 4 trustees £1,588) None ofthe trustees have been paid 8ny renumeration or received anyother benefits from the charity. 11 . Staff costs None ofthe 8t8ff were paid over£60.000 in the current or previous year. The average number of employees duringthe yearwas 212023: 3) 12 . Post Balance Sheet Events Since the end of the year further monies have been received in respect of the Capital Installation of the Church Gas Boiler and Heatingsystem. see note 9.