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 serVi￿S 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 eX￿sS 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 ne￿SSary 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 Ell￿11ClI
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 ba￿en 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.