REGISTERED CHARITY NUMBER:1134848
Re ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
St Andrew's & St Bartholom¢w's Church
Louise Newman & Co Ltd
2 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL

St Andrew's & St Bartholomew's Church
Contents of the Financial Statements
for the Year Ended 31 December 2024
Page
Independent Examiner's Report
Review of Financial Activities and Affair5
ststemcnt of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Ststement of Financlal Activities
9 to 12

Inde
endent nxaminer's Re
ort to the TNslees of
St Andrew's & St Bariholomew's Churc
Independent exAminei s report to tlic trustees of St Andrews & St BArtliolomew's Cliurcli
I report to the charity trustees on my examination of th¢ accounts of StAndrew's & St BartholOme￿s Church (the Trust) for the
year ended 31 December 2024.
Rcsponsibilities and b,Trsis ofreport
As the ¢harity trustees of the Trust YOU 8Te responsibl¢ for the preparation of the accounts in accordance with the requirements
of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my
examination I have followcd all applicable Directions given by the Chayity Commission under section 145{5)(b) of the Act.
Independent exjmlner's stAtement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can ¢onfinn tliat I am
qualified to undertake the examination because I am a iegistcred member of FCCA which is one of the listed bodies.
I have completed my examination. I confirni that no material m&tt¢r5 have com¢ to my attention in ￿nneCtiOn with the
examination giving me cause to believe that in any material r¢sp¢ct:
accounting records were not kept in reSP￿t of the Trust as required by section 130 of the ACL or
the a¢¢ounts do no¢ a¢cord with those recoi'ds" or
the accounts do not comply with the applicable requirements conceming the form and content of 8Ctounts set out in the
Charities (Accounts and Reports) Regulations 2008 other than any requirement tliat the accounts give a true and fair view
which is not a matter considered as part of on independent examination.
I have no concerns and have come acrossno other matters in connection with the examination to which attention should be drawn
in thi5 report in order to enable a proper understanding of th¢ acwunts to be reaohed.
Louise Newman
FCCA
Louise Newman & Co Ltd
2 Bath Mews
Bath Parade
Cheltenham
Glouces¢ershir¢
GL53 7HL
Dat¢:
Review of FinAncial Activities nnd Affnirs
Under the Charities Act 2014, the PCC Accounts incorporate the activitie5 of all groups under its auspices. PCC funds also
se8regated into Unrestricted (for use at the PCC'S discretion) and Restricted (wh¢r¢ the donor has Specified its use).

Income rec¢ived during the year was £385,161 (2023 £349.695). Of the total income received. approximately £348,000 was for
Unreslricled use. with the remaining £37,000 being allocated to Restricted & Endowment projects. The majority OL the church's
Unr￿trIcted income is received undei. th¢ Parish Giving Scheme.
The ovei'all expenditure for the year broadly stable at approximately £430,000. Of Uiis. £355,000 was for Unr¢5tricted u5
with th¢ remaining £75.000 being spent on R¢slricled projects.
The largest items of ongoing church expcnditure ore the salaries of employees ttnd contributions to th¢ Diocese of Gloucester
(including amounts for the stipend and housing of the minister).
Given that expenditure has exceeded in¢ome in each of the last four years. Steps have been taken to both increase income and
cut expenditure in tlie year. with the intention to balance incorne and expenditure in 2025.
The overall balance of Res￿VeS c2rried foiward at 31 December 2024 was £868.052 (2023 - £905.207). a decrease of £37,155.
Approximately £700,000 of the year-end Reserves ait in respect of the Freehold Property (including the Courtyard); are held to
offset future depreciation. and are not available for any other use.
The church investments generdted a nel gain of Approxiinately £5,IXJO in the year. compared to a gain of £5.000 in 2023.
As1gs¢ year, the PCC continued to give IO% of its Unrestricted income to worthwhile missions and charities under the guidanc¢
of its Mission Committee.

St Andrew's & St Bartholomew's Church
Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Tot&1
funds
31.12.23
Total
funds
Unrestricted
fund
Restricted
fund
Endowment
fund
Notes
INCOME AND ENDOWMENTS
FROM
Voluntary Income
308.160
17,987
326,147
304,284
Income from Charitable Activities
23,967
15,435
39.402
25,730
Activities for generating funds
Investment income
13,154
3.048
1,541
1.837
14,695
5.357
15.029
4.652
472
Total
348,329
36,800
472
385,601
349,695
EXPENDITURE ON
Fundraising and Trading
Support Costs
Charitable AGtivities
Payment to Diocese
5,330
234.771
23,894
89.215
1,180
31.359
42,204
6,510
266,130
66.098
89,215
9,508
240.361
71,222
89,215
Total
353,210
74,743
427,953
410,306
Net gainslon investments
935
417
1,352
5.077
NET
INCOMEI(EXPENDITURE)
(4,881)
(37,008)
889
(41,000)
(55,534)
Transfers between funds
13
472
Iyet movement in funds
(17,502)
(23,915)
417
(41,000)
(55,534)
RECONCILIATION OF FUNDS
Total funds brought forward
112,480
774,492
18,235
905,207
960,741
TOTAL FUNDS CARRIED
FORWARD
94.978
750,577
18.652
864,207
905.207

St Andrew's & St Bartholomew's Church
Balance Sheet
31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fund
Restricted
fund
Endowment
fund
Notes
FIXED ASSETS
Tangible assets
Investments
37,310
698.893
736,203
764.231
59.045
18,652
37.310
740,638
18.652
796.600
823,276
CURRENT ASSETS
Stocks
Debtors
Prepayments and accrued income
Cash at bank and in hand
io
io
3,324
4.661
105.011
3,573
67,414
3.573
92,353
24.939
70,987
24.939
95,926
112.996
CREDITORS
Amounts falling due within one year I I
(13,319)
(15.000)
(28.319)
(31,065)
NET CURRENT ASSETS
57.668
81.931
TOTAL ASSETS LESS
CURRENT LIABILITIES
94.978
750,577
18,652
864.207
905,207
CREDITORS
Amounts falling due after more
than one year
12
NET ASSETS
94.978
750,577
18.652
864.207
905,207
FUNDS
Unrestricted funds
Restricted funds
Endowment funds
13
94,978
750,577
18.652
112,480
774,492
TOTAL FUNDS
864.207
905,207
The financial statements were approved by the Board of Trustees (PCC) and authorised for issue on .
were signed on it behalf by:
.and
frustee
I wtIL z025

St Andrew's & St Bartholomew's Chur¢h
Notes to the Ftnancial Siatements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in accordan¢e
with the Charities SORP (FRS 102}'A¢counting and Reporting by Charilies= Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in ihe UK and Republic
of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared undei
the historical cost convention. with the exception of investments which are included at market value.
Income
All income is rewgnised in the Statement of Financial Aetivities once the charity has entitlement to the funds. it is probable
that the Income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure a5 soon as there is a legal or constructive obligation committing the charity to tha1
expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligatio
can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings thal
aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources. Grants offered subject to Conditions which have nol
been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life..
.Freehold property including courtyard @20/0, Fixture5, Fittings and Computer Equipment @10 %.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow movinE
items.
Taxation
The charity is exempt from tax on its charitable a¢tivities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular re5tri¢ted purposes within the objects of the charity. Restrictions arise when
specified by the donor or when funds are raised for particular restricled purposes.
NOTES TO THE ACCOUNTS
VOLUNTARY INCOMK
31.12.24
31.12.23
Unrestricted
245,683
55,862
328
Restricted
1.194
8.838
Total
246,877
64.700
328
7.955
Total
224,379
60,023
Planned Giving
On¢ Off Donations
Legacies
Courtyard Donations
Misc¢llaneous Income
Collections during
services
Grants
Total
7,955
16,253
27
1.533
1,533
1.357
308 160
326 147
304 284

St Andrew's & St Bartholomew's Church
Notes to the Financial Statement5
for the Year Ended 31 December 2024
ACTIVITIES FOR GENERATING FUNDS
31.12.24
31.12.23
Fees
Friday's Kitchen
Traidcraft Stall
13,154
1,541
11,141
2,142
1.746
INVESTMEN[ INCOME
Investment income in both year5 ¢omprises interest received and receivable.
SUPPORT COSTS
Support costs in both years comprise the charity's day-to-day running expenses, including principally salaries.
utilities, depreciation and general maintenance of the properties.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees remuneration or other benefits for the year ended 31 December 2024. nor for the year ended
31 December 2023.
Similarly there were no trustees, expenses paid for the year ended 31 December2024 nor for the year ended
31 December 2023.
STAFF NUMBERS
The average monthly number of employees during the year was as follows:
31.12.24
31.12.23
Number of staff
No employees received emoluments in excess of £60,000.

St Andrew's & St Bartholomew's Church
Notes to the Financtal Statements - continued
for the Year Ended 31 December 2024
TANGIBLE FIXED ASSETS
Land
Freehold
Property
Fixtures &
Fittings
Courtyard
Computer
Equipment
Totals
COST
At l January 2024
Re-clasification
At 31 December 2024
5.978
984,059
41.998
181.832
28,253
1.242,120
1242 120
DEPRECIATION
At l January 2024
Re-classification
Charge for year
At 31 December 2024
429,261
17,024
1.418
15,206
16,398
(1.418)
477.889
448 815
505 917
NET BOOK VALUE
At 31 December 2023
554 798
764231
At 31 December 2024 5 978
535 244
163 649
736 203
FIXED ASSET INVESTMENTS
Listed
Investments
MARKET VALUE
At l January 2024
Revaluations during the year
59,045
1,352
NET BOOK VALUE
At 31 December 2024
60,397
At 31 December 2023
59.045
There were no investment assets outside the UK.
STOCKS
There were no stocks of note at year-end (2023 - nil)
io.
DEBTORS, PREPAYMENTS AND ACCRUED INCOME
All debtors, prepayments and accrued income arose from the nomial day-to-day running of the charity's activities.
and there no debts falling due after more than one year

Andrew's & St Bartholomew'5 Church
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Trade creditors
Taxation and social security
Loans falling due within one year
Other creditors
8,786
2.526
15,000
8,495
3.747
15,000
The loans a￿ repayable on demand and are interest free.
12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
There are no loans falling due after more than one year (2023 nil.
13.
MOVEMENT IN FUNDS
Net movements in funds are as follows..
Net movement
in funds
Transfers
between funds
At 1.1.24
At 31.12.24
Unrestricted funds
General fund
112,480
(4.881)
(12.621)
94.978
Restricted funds
Restricted
774,492
(37.008)
13,093
750,577
Endowment funds
Endowment
18.235
889
(472)
18,652
TOTAL FUNDS
905,207
41.000)
864,207
Comparative net movement in funds included An the above are as follows:
Incoming
resou￿¢$
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
348.329
(353,210)
{4,881)
Restricted funds
36.800
{74.743)
935
(37.008)
Endowment funds
472
417
889
TOTAL FUNDS
385,601
427.953)
1.352
41.000)
14.
RELATED PARTY DISCLOSURES
There were no related party transactions during the year ended 31 December 2024 (2023 - none).

St Andrew's & St Bartholomew's Church- Su
lementa
Information
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Voluntary Income
Donations
326 147
304 284
Activities for generating funds
Friday's Kitchen
Traidcraft Stall
Fees
1.541
2.142
1,746
14,695
15,029
Investment income
Interest receivable
5,357
4,652
Ineoming resources from charitable aetivities
Church Centre Hire
Ministry Activities (see below)
12,001
10.678
39.402
25.730
Total incoming re50urees
385 601
349 695
EXPENDITUR
Fundraising trading: cost ofgoods sold and other eosts
Traidcraft Stall Purchases
Friday's Kitchen
Expenses Against Fees
2,302
1.033
1,180
6,510
9,508
CharitAble activitie5
Grants to institutions
Ministry Activities (see below)
33,691
42,603
66,098
71,222
Other Resourees Expended
Payment to Diocese
89.215
89,215

St Andrew's & St Bartholomew's Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Support Costs
St Andrew's- Running Expenses
Rates and water
Insurance
Light and heat
Repairs & Maintenance
Salaries
Cleaning
Grounds Maintenance
Other Running Expenses
Fixtures & Fittings Depn
Church Centre Depn
Courtyard Depn
687
3,185
8.705
1.635
3,972
10,464
2.667
6,353
3.955
19.554
2.977
707
3,005
10.466
9.157
4,641
11,072
2.777
10,649
2,021
19,551
4.655
64.154
78,701
St Bartholomew's - Running Expenses
Insurance
Light and heat
Repairs & Maintenance
Churchyard Maintenance
Cottage Running Expenses
2,221
1,095
6,109
6.020
617
1,756
607
2.677
7,607
1.256
16.062
13.903
Support & Admin Costs
Salaries
Cost of Services
Telephone
Postage and stationery
Sundrie5
Subscriptions
Professional Fees
IT Costs
Depreciation
Architect & Professional fees
163,444
2.300
441
4,440
7.597
1,464
124,861
2,519
784
2,522
5.236
631
2,563
1.542
787
184.578
4,172
3,927
370
145.022
Governanee costs
Accountancy and legal fees
1.336
2.735
Total resources expended
427 953
410,306
Net expenditure before gains And losses
{42,352)
(60.611)
Realised gains on fixed asset investments
1.352
5.077
Net expenditure
41.000)
55 534)
io

St Andrew's & St Bartholomew's Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
Ministry Activities:
31.12.24
31.12.23
Ministry Activities Income
Adult
Youth
Alpha
Impact Weekend
Children
Cameo
4.843
15,310
180
3.645
557
4.606
2,757
4,729
Total Income
Ministry Aetivities ExpeDditure
Adult
Youth
Alpha
Impact Weekend
Children
Cameo
11,446
12.070
1,117
2,384
2,725
16,390
6.225
3,273
Total Expenditure
Net Ministry Activities

ecific Funds
Balance
31.12.23
Transfer
Ineome
Expenditure
Valuation
Balance
31.12.24
Permanent Endowments
St. Bartholomew's Churchyard
698 CBF Income Shares
15,793
(438)
438
362
16,155
St. Andrew's Church Centre & Grounds
2,442
(34)
34
55
2.497
108 CBF Income Shares
Endowment Fund Total
18,235
(472)
472
417
18,652
Depreciating Assets
St. Andrew's Church Centre
554,798
166,626
721,424
19.554
2.977
22,531
535,244
163,649
698,893
Courtyard
Depreciating Asset Fund Total
Restricted Funds - CBF Shares
St. Bartholomew'5 Maintenance (Fabric)
301 CBF Shares
6,804
(258)
258
156
6,960
St. Andrew's Maintenance (Fabric)
112 CBF Shares
St. Bartholomew's Repair & Maintenance
(Anon) - 1128 CBF Shares
Witcomb Trust Sunday School
I44 CBF Shares
2.531
(35)
35
59
2,590
28,220
(784)
784
645
28,865
3,255
(90)
90
75
3,330
40,810
(1,167)
1,167
935
41,745
Restricted Funds - Current Assets
St. Bartholomew's Restoration Project
St. Bartholomew's (Bell ringers)
St Bartholomew's Restricted Funds
Friends of St. Bartholomew's,
Churchyard
St Bartholomew's Bells Proje¢t
St Bartholomew's Cottage
Courtyard
Youth Residential
Friday's Kitchen
Mission
6,978
5.136
6.904
373
272
210
7,141
5,408
7.089
3,067
2,882
4,560
2,312
254
(4,560)
2.312
(254)
(7.970)
8,080
13.528
1,607
5.230
2.908
568
iio
10,973
1.430
32,495
2.864
1.248
52,212
2,555
(177)
27,265
(44)
Cameo
Ordinands Fund
1,114
27.258
434
14.260
35.633
24,939
Loan - Courtyard
Restricted Funds - Total
15.000
774,492
15,000
750 577
13.093
36,800
935
12