Charlty Registration No. 1138072
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
lalwimborne Minster
www.wimborneminster.org.uk
I HILLOSBORNE
CHARTERED ACCQVNTANTS & BUSINESS ADVISERS

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Trustees
The Reverend Canon Andrew J W Rowland
The Reverend Heather Waldsax
Mrs Deirdre F Ashton
Mr Peter Cook
Mr Andrew Patrick
Mr Bruce Jensen
Mr Richard Knott
Mrs Jane Davidson
MrsAnne King
Mrs Sarah Steele
Mrs Alison Francis
Mrs Minna Harvey
Mrs Heather Davey
MrAndrew Kelley
Mr Dennis Child
Dr John Waldsax
Mr Oavid Allen
Mrs Angela Mullens
(Appointed 25 April 2024)
Charity number
1138072
Independent examiner
Hill Osborne
Tower House
Parkstone Road
Poole
BH15 2JH

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the fi'nancial stat8m8nts
8-25

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Preamble
In line with the requirements of Church Accounting Regulations {2006) together with accounting standards and
the Charities SORP applicable to Parochial Church Councils within the Church of England, the financial activities
of the Wimborne Minster PCC are presented in this document for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the PCC'S governing document, the Charities Act 2011 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102}" (effective 1 January 20191.
The chartty trustees who served during the year and up to the date of signature of the financial statements were..
The Reverend Canon Andrew J W Rowland
The Reverend Suzie Allen
Th8 Reverend Heather Waldsax lex officio)
Mr Peter Cook (Churchwarden)
Mr Bruce Jensen (Churchwardenl
Mr Andrew Patrick (Deputy Church Warden)
Mr Richard Knott (Honorary Treasurer and D&puty Church Warden)
Mrs Jane Davidson (Safeguarding Officer)
Mrs Deirdre FAshton (Deputy Safeguarding Officer)
Mrs Sheila Soper
MrsAnne King
Mrs Leonie Thurlow
Mrs Sarah Steele
MrsAlison Francis
Mrs Heather Davey
Mrs Minna Harvey
Mr Dennis Child
MrAndrew Kelley
Dr John Waldsax
Mr David Allen
Mrs Angela Mullens
until April 2024
Churchwarden until April 2024
Churchwarden from April 2024
until April 2024
until April 2024
frotn April 2024
Honorary Secretary
Mrs Beatri￿ Dopita {until April 2024} -
Vacant
Ele¢troral Roll Officer
Mrs Ruth Marshall
Independent Examiner
Hill Osborne
Chartered Accountants
Tower House
Parkstone Road
Poole
Dorset
BH152JH
Objectives and actlvltles
The charity trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the PCC should undertake.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Activities of the Council
The activities of the Parochial Church Council are outlined in the Reports presented for The Annual Parochial
Church Meeting Booklet. This can be viewed or downloaded from the website www.wimborneminster.org.uk.
Achlevements and perforniance
The Minster was generally open from 10am - 4pm Monday to Saturday. Th8 pattern of worship of four seNices
on Sunday18'.00, 9-.00, 11'.15am and 6.'30pm) and a mid-week service (11.'OOam) together with many special
worship services has attracted new worshippers.
Sunday worship al 9.'30am (and certain occasional services) have been broadcast online via YouTube, with an
average of 35 households attending live and further views thereafter.
Events and special seasonal services took place together with Occasional OffiGe5 (Baptisms, Weddings and
Funerals).
We were particularly encouraged by large attendances at seasonal services, and the many concerts Occasional
Offices and events.
We were able to fund substantial work with young chorister5 and outreach ministries to families.
Electoral Roll.. The number of persons on the electoral roll as 31 December 2024 was 331
Attendance at major services increased compared lo 2023..
Easter Day
418
Advent C8ro5 Servic8
251
Christmas Carol Servic8
382
Crib Service
290
Christmas Eve, Evening
319
Christmas Day ServiGe5
282
Financial review
The charity trustees have ass8SS8d the major risks to which the PCC is exposed, and are 5alisfied that systems
are in place to mitigate exposure to the major risks.
Structurej governance and manag8ment
Constitution of th8 Councll
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates
under the Parochial Church Council Powers Measure. The PCC was registered with the Charity Commission with
effect from February 2010.
Role of the Council
The PCC have considered the Charity Commission's guidance on public benefit and the advancement of religion.
The PCC co-operates with the Rector in promoting in the parish the whole mission of the Church, pasbral,
evangelistic. social and ecumenical. The PCC sees the Minsterfs mission as witnessing steadfastly to the
Christian faith and proclaiming the gospel through prayer and preaching, through service lo the community of
Wimborne and to visitors lo the town, through service to those in need beyond the town of Wimborne and
through careful stewardship of the Minster's heritage of excellence in Its worship and in its fabrio The Minster
also contributes to the spiritual and rnusical education of young people in the lacal area by inviting them to take
part in the Choir, Experience Eas18r in the Minster and through Open the Book.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Appointment, induction and training of trustees of the Council
The trustees of the PCC are elected in accordance with the Church Representation Rules. Two trustees may be
co-opted for a period of one year. Members of the clergy and churchwardens are ex-officio trustees of the PCC
and all committees. Help and f8miliarisation is available through discussions with the Rector and
Churchwardens, and the Treasurer provides training in understanding PCC accounts where necessary.
Organlsatlon of the Council
In order to discharge its duties, th8 PCC appoints a number of committees which me8t on a regular basis. It also
employs staff to carry out various functions. The PCC generally meets 6 times per year.
The main PCC committees are.. Standing and Fabric. Further committees meet as necessary., Minster
Environment Group, Fundraising and Events, Worship and Music, Outreach and Minster Green Charities Fair.
The PCC is repr888nled by 5 members at Deanery Synod and 1 member at Diocesan Synod.
The PCC takes this opportunity lo thank the employees of the Minster for the fine manner in which they perfom)
their dutles throughout the year in support of the Minster's aims, to witness to Jesus Christ and a￿ayS provide a
warm and welcoming environment at the Minster.
Risk Management
The PCC has considered and assessed the major risks to which they may be exposed and are satisfied that
measures are in place to deal with major risks should they occur. There is regular communication with the
Minsterfs insurers, other Major Churches and the local authority on this subject. Action has been taken on
matters of security in light of the worldwide activity against faith groups. An annual risk review is carried OLrt as
part of the insurance renewal process and specific Risk Assessment reviews are carried out before new
enterprise starts.
The trustees, report was presented to the Parochial Church Council for their approval.
The Reverend Canon Andrew J W Rowland
Trustee
Dated..

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
INDEPENDENT EXAMINER'S REPORT
TO THE CHARITY TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST CUTHBURGA, WIMBORNE MINSTER
I report to the charity Iru51ee5 on my examination of the financial statements of The ParoGhial Church Council of
The Ecclesiastical Parish of Sl Cuthburga, Wimborne Minster (the PCC) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the PCC you are responsible for the p￿paratIOn of the financial statements in accordance
with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the PCC'S financial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(5)Ib) of the 2011 Ad.
Independent examlner's statement
Since the PCC'S gross income exceeded £250,000 your examin8r must be a member of a body listed in section 145
of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a m8mb8r of ICAEW, which
is one of the listed bodies.
Your attention is drawn to the fact that th8 charity has prepared financial statements in ac¢ord8tKe with Accounting
and Reporting by Charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ir81and IFRS 102} in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has now b8en
withdrawn.
l understand that this has been done in order for financial stslements to provide a true and farr view in accordan
with Generally Accepted Accounting Practi￿ effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the PCC as required by section 130 of the 2011 Act,. or
the financial statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form and content 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 is not a matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
q'(7 WJ
L.Ball FCA
Hill Osborne
Chartered Accountants
Tower House
Parkstone Road
Poole
BH15 2JH

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Current flnanclal year
Unrestricted Unrestricted Restricted Endoyrfment
funds
funds
fund8
funds
general deslgnated
2024
2024
Total
Total
2024
2024
2024
2023
Notes
Income and endowments from..
volun.tary income
Charitable activities
Activities for generaling
funds
Church activities
211,705.84
115,936.45
327,642.294394,794.32
900.00
44,426.56
8.346.15
5.413.09
9,246.151 5,648.51
50,599.65 1 54,198.32
760.00
Investments
Other income
14,921.94
2,757.83
14,921.94 p 12,804.63
3,301.93
3,257.85
544.10
Total income and
endowments
274.712.17
14,303.34 116,696.45
405,711.96 470,703.63
Expenditure on:
Raising funds
Church activities
592.60
244,238.92 17,576.08 137,113.56
592.60
729.84
398.928.56 467,418.14
Total expenditure
244,831.52 17.576.08 137,113.56
399,521.16 468,147.98
Net gains on investments 13
8,880.98
2,570.41
9,451.39 28,522.38
Net incomellexpendlture)
29,880.65
{3,272.74) (13,536.13) 2,570.41
15,642.19 31,078.03
Transfers between funds
500.00
(500.00)
Net movement In funds
30,380.65
(3,272.741 (14,036.13)
2,570.41
15,642.19 31,078.03
Reconciliation of funds.,
Fund balances at 1 January 2024 141,991.44 19,841.85 461,367.79 23,408.94 646,610.02 615,531.99
Fund balances at 31 Decembgr
2024
172,372.09 16,569.11 447,331.66 25,979.35 662,252.21 646,610.02
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities,

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Prior flnanclal year
Unrestricted Unrestricted
funds
funds
general deslgnated
2023
2023
Restrlcted Endowment
funds
funds
Total
2023
2023
2023
Notes
Income and endowments
from:
Voluntary income
Charitable activities
Activities for generating funds
Church activitles
Investments
Other income
209,433.19
17,190.00
168,171.13
394,794.32
1,080.00
54,198.32
12,638.42
3,217.85
4,568.51
5,648.51
54,198.32
12,804.63
3,257.85
166.21
40.00
Total income and
endowrnent5
280,567.78
21.798.51
168,171.13
166.21
470,703.63
Expenditure on:
Raising funds
Church aclivities
729.84
250,737.41
729.84
467,418.14
38,801.45
177,879.28
Total expenditure
251,467.25
38,801.45
177,879.28
468,147.98
Net gains on investments
13
27,995.30
527.08
28.522.38
Net Incomel{expendlture)
29,100.53
{17.002.94)
18,287.15
893.29
31,078.03
Transfers between funds
870.00
9.298.73
(10,000.52)
1166.21)
Net movement in funds
29,970.53
(7,706.21>
8,286.83
527.08
31,078.03
Recon¢lllatlon of funds:
Fund balances at 1 January 2023
112,020.91
27,548.06
453,081.16
22,881.88
615,531.99
Fund balances at 31 Decernber
2023
141,991.44
19.841.85
461,367.79
23,408.94
646.610.02

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
15
16
12,657.58
336,580.94
14,891.27
327,829.55
349,238.52
342,520.82
Current assets
Debtors
Cash at bank and in hand
17
13,470.89
336.999.55
53,095.64
306,947.93
350,470.44
360,043.57
Credltors.. amounts falling du8 Within
one year
18
37,456.75
55,954.37
Net current assets
313,013.69
304,089.20
Total assets less current liabilltles
662,252.21
646,610.02
The funds of the PCC
Endowment funds
Restricted income funds
Unrestricted funds- g8neral
Unrestrlcted funds - designated
19
21
25,979.35
447,331.6S
172,372.09
16,589.11
23,408.94
461,367.79
141,991.44
19,841.85
20
662,252.21
646,610.02
The fi
ncial statements were approved by the Parochi&l Church Council on .ayl.oW. ..2o.zC
The
everend Canon Andrew J W Rowland
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charity information
The Pafochial Church Council of The Ecclesiastical Parish of St Cuthburga, Wimbome Minster is a registered
charity which operates under the Parochial Church Council Powers Measure.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the PCC'S goveming document, the
Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102-) and the Charities SORP "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applic4ble in the UK and Republic of Ireland {FRS 1021" {effective 1 January 20191. The
PCC 15 a Public Benefft Entity as defined by FRS 102.
The PCC has tak8n advantage of the provisions in the SORP for charities not to prepare a Statement of Cash
Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulalions but which has since been withdrawn.
The financial statements are prepared in slerling, which is the functional currency of the PCC.
The financial statements have been prepared under the historical cost convention except for investment
assets which are shown at market value. The fi'nancial statements include all transactions, assets and
liabilities for which the PCC is responsible in law. They do not include funds of church groups that owe an
affiliation to another body nor those that are informal gatherings of church members.
1.2 Going concern
At the time of approving the financial statements, the charity trustees have a reasonable expectation that the
PCC has adequate resources to continue in operational existence for the foreseeable future. Thus the charity
trustees continu8 to adopt the going concern basis of accounting in preparlng the financial statements.
1.3 Charltable funds
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
The purpose of any restricted funds is noted in the accounts Any balance unspent at the end of the year must
be carried fO￿ard as a balance on that fund.
Endowment funds are subject to specific conditions, the capital of which must be maintained by the PCC.
Only income arising from investrnent of the endowment may be used as either restricted or unreslrict&J funds
depending upon the purpose for which th8 endowrnent was established.
1.4 Incoming resources
Voluntary income and capital sources
Income is recognised when the PCC is legally entitled to il after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the PCC has been notified of
the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation
to donations received under Gifl Aid or deeds of covenant is recognised at the time of the donation.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued}
Legacies are recognised on receipt or otherwise if the PCC has been notified of an impending distri bution, the
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent
asset.
Other ordinary income
Rental income from Church House is accounted for by r8ference to lelting dale.
Fees due are accounted for on an event by event basis.
Car park rent is recognised on an accruals basis.
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct Gosts atlribulable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportion8d between those activittes on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of th8 ass8t's use.
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or
construdive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received
specifically for mission are dealt with as restricled funds. All other expenditure is generally recognis8d when it
is incurred and accounted for gross.
The PCC operates a defined contribution pension scheme and contributions are charged against income on
an accruals basis for the year in which they are payable to the scheme.
1.6 Tangible fixed assets
Consecrated property and moveable church furnishings
Consecrated and beneficed property is excluded from the accounts by s.10121(cl of the Charities Act 2011.
Moveable church furnishing5 held by the Rector and churchwardens on special trust for the PCC, and whlch
require a faculty for disposal, are accounted for as inalienable property unle55 consecrated. They are listed in
the Church's inventory which can be inspected. For inalienable property acquired prior to 2001 there is
insufficient cost information available and therefore such assets are not valued in the accounts. Items
acquired after 1 st January 2001 are capitali5ed and depreciated in the ac¢ounts over their anticipated useful
econornic life.
All expenditure incurred in the year on consecrated or beneficed building5, individual items under £750 or on
the repair of mDveable church furnishing5 acquired before 1st January 2001 is written off.
other fixtures, fittings and equipment
Equipment not considered lo be inalienable property is capitalised and depreciated on a 15% reducing
balance basis per annum. Generally, items less than £750 are written off in the period of acquisition.
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activit188.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
(Contlnued)
1.7 Flxed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured al fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impalrmenl of fixed assets
At each reporting end date, the PCC reviews the carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impainnent loss. If any such indication exists, the
recoverable amount of the assel is estimated in order to determine the extent of the impairment loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid
investm8nts with original maturities of three months or less.
1.10 Flnanclal Instruments
The PCC has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the PCC'S balanc8 sheet when the PCC becomes party to Ihe
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the r&cognised amounts and there is an intention to settle on a nel
basis or to realise the asset and settle the liability simultaneously.
Basic flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction pric8 including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement Consts'tutes a financing transaction, where the transaction is
m8asured at the present value of the future receipts dlscounted al a market rate of interest. Financial assets
classified as re￿1vable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured St the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or Se￿1C8S that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classified as current liabilities if payment is du8 Within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inltially al
transaction price and subsequently measured at amortised cost using the effective interest m8thod.
Derecognltlon of flnancial liabilities
Financial liabilities are derecognised when the PCC'S contractual obligations expire or are discharg&d or
cancelled.
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Crltlcal accounting estimates and Judgements
In the application of the PCC'S accounting policies, the charity trustees are required lo make judgemenls,
estimates and assumptions about the carrying amount of assets and liabilities that are not r8adily apparent
from other sources. The estimates and associated assumptions are based on historlcal experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the p8riod in which the estimate is revised where the revision affects oily that
period, or in the period of the revislon and future periods where th8 revision affects both current and future
periods.
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(D ff)
(T)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from investments
Unrestrlcted Endovmient
funds
funds
2024
2024
Total Unr8Strlcted Endovmient
funds
funds
2023
2023
Total
2024
2023
CBF CE Deposit Fund
interest pcc
8 Minster Wiew
Other trusts
7,687.40
7,234.54
7,687.40
7,234.54
5,775.93
6,862.49
5,775.93
6,862.49
166.21
166.21
14,921.94
14,921.94
12,638.42
166.21
12,804.63
Other income
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Total Unrestricted Unrestricted
funds
funds
general designated
2023
2023
Total
2024
2023
Mis￿lIaneouS income
Rural Dean allowance
Flower Festival
722.83
2,035.00
722.83
2,035.00
544.10
997.85
2,220.00
997.85
2,220.00
40.00
544.10
40.00
2,757.83
544.10
3,301.93
3,217.85
40.00
3,257.85
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
stewardship and cost of appeals
Other fundraising costs
592.60
729.84
15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable actlvltles
Church
activlties
2024
Church
actlvlties
2023
Direct costs
Missionary and planned charitable giving
Diocesan parish share
Clergy expenses
Salaries and expenses {see note 9)
Heat, light and insurance
Minor fabric, repairs and maintenance
Service expenses
Depreciation of equipment
Church House expenses (note 12)
Major fabric
Telephone
Postage, stationery and photocopying
Advertising
Computer and office equipment
Bank charges
Sundries
Repairs
Professional
Independent examiners fee
Subscriptions, gifts and licences
Family worker resources
1,491.22
119,872.00
1,105.79
116,973.67
31,595.83
29,714.03
16.456.16
2,233.69
14,812.54
11,651.59
2,572.11
10,040.82
1,787.00
110,992.18
3,457.94
107,928.91
54,319.05
43,788.81
15,275.28
2,627.87
11.394.73
68.653.21
2,998.31
12,354.30
82.80
3,712.44
785.00
7,882.10
4.121.03
1,016.70
7,162.61
78.00
11,841.57
3,630.00
2,290.43
10,268.77
11,918.12
2,994.00
2,883.08
5,763.80
398,928.56
469,596.93
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
244,238.92
17,576.08
137,113.56
250,737.41
38,801.45
177,879.28
398.928.56
467,418.14
Staff costs
2024
2023
Salaries and National Insurance contributions
Staff and choir expenses
Pension contributions
103,724.09
8,819.67
4,429.91
96,341.75
7,873.73
3,713.43
116,973.67
107,928.91
16-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Charity Trustees
The PCC employed Vergers on a job share basis, Organist & Director of the Choirs, Parish Secretary,
AdminislratlV8 Assistant, Financial Administrator and Families Worker.
One trustee was paid remuneration as a deputy organist, the total paid lo the trustee was £551 {2023.-
£1,156), One Iruslee received remuneration as a relief verger of £75 (2023.. £2051. There were no other
disclosable transactions in respect of PCC members, persons connected with them or related parties.
11 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
6.00
6.00
To comply with the Pensions Act 2008. the PCC fomialised the Staff Pension Scheme using NEST (National
Employment Savings Trust) as th8ir workplace pension scheme.
There were no employees whose annual remun8ration was more than £60.000.
12 Church House expenses
2024
2023
Healing and lighting
Cleaning and laundry
Water rates
Repairs, maintenance, replacement equipment and furnishings
Miscellaneous
7,486.30
3,654.93
190.09
2,874.49
606.73
6,174.97
3,483.80
395.38
955.25
385.33
14,812.54
11,394.73
13 Gains and losses on Investments
Restricted Endowment
funds
fu nds
2024
2024
Total
Restrlcted Endowment
funds
funds
2023
2023
Total
2024
2023
Gainsl(losses) arising on..
Revaluation of
investments
6,880.98
2,670.41
9,451.39
27,995.30
527.08 28,522.38
Reallsed gains and losses are recognised when investments are sold. Unrealised gains and losses are
accounted for on revaluation of investments at 31st December.
14 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Tangible fixed assets
Equlpment
Cost
At 1 January 2024
68,860.08
At 31 December 2024
68,860.08
D8preciation and Impaimient
At 1 January 2024
Depreciation charged in the year
53,968.81
2,233.69
Al 31 Decernber 2024
58,202.50
Carrying amount
Al 31 December 2024
12,657.58
At 31 December 2023
14,891.27
Fixed assets are capitalised in accordance with the accounting policy explained in note 1
An adjustment to reserves at 1 January 1996 of £9,850 was made on adoption of the policy to capitalise
equiprnent not considered to be inalienable property, being the estimated value of such equipment at that
date.
18-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Fixed asset investments
Investments
Cost or valuation
At 1 January 2024
Valuation changes
Disposals
327,629,55
9.451.39
1500.00}
At 31 December 2024
336,580.94
Carrying amount
Al 31 December 2024
336.580.94
At 31 December 2023
327,629.55
2024
2023
Investments compris8'.
Restrlcted funds
Wimborne Minster Church Fund
11,347 CBF CE Investment Fund Income Units at market value
53,796.95
258,804,64
53,162.31
251,058.30
310,601.59
304,220.61
Endowment funds
Mallock
Wimborne Minster Church Fund
The Minster Churchyard Fund
6,220.01
18,945.79
813.55
6.080.83
16,514.56
813.55
25,979.35
23,408.94
336,580.94
327,829.55
In the late 1980s Salisbury Diocese purchased the Curate's residence th8n at 8 Minster View for an agreed
sum of £87,000,- £35,000 was used to purchase 7,599 CBF Investment Fund units and £35,000 was invested
in the CBF Deposit Fund. In 1995 £25,000 was transf8rr8d to purchase a further 3,748 IF units giving an
historic cost of £60,000 for 11,347 compared with the market value quoted above.
The terms of the endowment funds permit the PCC to use income from the investm8nts as unrestricted funds
whilst the capital cannot be taken to income.
19-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Debtors
2024
2023
Amounts falling due wlthln one year:
Sundry debtors
Gift aid recoverable
Prepayments and accrued income
9,969.89
33,714.69
1,477.95
17,963.00
3,501.00
13,470.89
53,095.64
18 Credltors.. amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accrua15 and deferred income
2,908.91
1,258.11
3,495.73
29,794.00
957.38
12,509.53
6,603.46
35.884.00
37,456.75
55,954.37
19 Endowment funds
Endowment fund5 represent assets which must be held permanently by the PCC. Income arising on the
endowment funds can be used in accordance with th8 objects of the PCC and is included as unrestricted
income. Any capital gains or losses arising on the assets form part of the fund.
At 1 January
2024
Incomlng
resources
Transfers
Gains and
losses
At31
December
2024
Permanent endowments
23.408.94
2,570.41
25,979.35
Previous year:
At 1 January
2023
Incoming
resources
Transfers
Galns and
losses
At31
December
2023
Permanent endowments
22,881.86
166.21
(166.21)
527.08
23,408.94
-20-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Unrestricted funds - designated
At 1 January
2024
Incorning
reSou￿e$
Resources
expended
Transfers
At31
December
2024
2,849.90
2,849.90
584.10
(318.97)
Flower FestFval 2025
Church House and Aspects
Lighting Fa(xJlty
Dacombe navelchildren's fund
Shop fund
Heating project
Grand Plan
D88ignated flower fund
40.00
544.10
(318.97)
6,911.98
5,996.04
3,893.83
3.000.00
(6,911.98)
(1,000.00)
4,996.04
7,579.09
2,000.00
12,929.59}
1,808.54
8,346.15
{4,660.89)
(1.000.001
8.911.98
(11,841.57}
(3,604.55)
5,413.09
19,841.85
14,303.34
(17,576.081
16,569.11
Prevlous year:
At 1 January
2023
Incomlng
resources
Resources
expended
Transfers
At31
December
2023
Flower Festival 2025
Church House and Aspects
Lighting Faculty
Dacombe navelchildr8n's fund
Shop fund
Heating project
Grand Plan
40.00
40.00
564.39
12,361.98
5.996.04
3.625.65
(564.39)
17,190.00
{22,640.00)
6,911.98
5,996.04
3,893.83
3,000.00
4,568.51
{4.300.33}
3.000.00
(14,861.12)
5,000.00
9,861.12
27,548.06
21,798.51
(38,801.45)
9,296.73
19,841.85
21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Restricted funds
The restrlcted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2024
Incoming Resources
resources
exp8nded
Transfers
Gains and
losses
At31
December
2024
Fixed assets
Church Estates
Heat & Light
Pilgrimage Walk
Signag8
prese￿atron
Trust
Warrey Trust for
horneless
Governors
flower fund
Church Estates
Education Trust
Bames Trust for
Music
Training
Library
Children &
young people
Quinquennial
report
Verger Fund
Family worker
Churchyard
fund
Bellringers
membership5
Investment fund
Wimborne
Minster Church
Fund
Church fund
CCLA
Butcher fund
8,697.53
(1,304.63)
7,392.90
4,181.72
25,000.00
(24,453.84)
4,727.88
2,134.60
(250.00)
1,884.60
20,138.88
2.000.00
22,138.88
1,767.10
{602.00)
1,165.10
3,706.27
1,140.00
9,384.00
12,018.06
(3.000.00}
19,384.00)
(10,268.77)
1,846.27
13,028.39
14,777.68
6,350.00
1,198.00
5,228.49
22,013.10
(24,373.00)
3,990.10
1,198.00
8,012.38
3,143.89
{360.00)
2.829.86
300.00
(40.731
3,089.13
21,810.91
6,496.70
57,578.73
187.40
31,250.00
9,500.00
21,998.31
2,039.18
39,745.36
135,707.52>
{27,333.37)
(35.70)
(35.70)
760.00
760.00
256,804.64
251,058.30
5,746.34
53,162.31
(500.00)
1,134.64
53,796.95
1,000.00
1,000.00
1.000.00
1,000.00
461,367.79
116,696.45 (137,113.56)
(500.00}
6.880.98
447,331.68
22-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Restrlcted funds
(Contlnued
Prevlous year.. At 1 January
2023
Incoming
resources
Resources
expended
Transfers
Galns and
losses
At31
December
2023
Fixed assets
Church Estates
Heat & Light
Pilgrimage Walk
Signage
Preservation
Trust
Warrey Trust for
homeless
Governors
flower fund
Church Estates
Education Trust
Barnes Trust for
Music
Training
Library
Children &
young people
Quinquennial
report
Verger Fund
Family worker
Church Fund
CCLA
Butcher Fund
8 Minster View
Investment
Fund
Wimborne
Minster Church
Fund
Butcher Fund
Libety Global
Shares
8 Minsler View
Investment
Fund
Wimborne
Minsler Church
Fund
Lunch & chat
10,232.39
(1,534.86>
8,697.53
10,397.61
40,000.00
(46,215.89)
4,181.72
2,556.03
1421.43)
2,134.60
30.000.00
(9,861.12}
20,138.88
2,500.00
(732.90)
1,767.10
2,598.18
232.00
999.85
1.108.09
3,706.27
(92.60)
(3,585.01 }
{139.40)
15,613.55
13.028.39
2,839.30
1,708.00
4,553.85
30,350.00
{26,839.30)
1510.00>
{2,271.00)
6.350.00
1,198.00
5,228.49
2,945.64
2,529.86
300.00
2,829.86
15,264.56
7.000.00
81,444.22
45,403.85
32,450.00
(38,857.501
(32,953.30)
(23,865.49)
21.810.91
6,496.70
57,578.73
1,000.00
1,000.00
1,000.00
1,000.00
229.296.88
21,761.42
251.058.30
46,928.43
1.000.00
6,233.88
53.162.31
1,000.00
230.45
(230.45)
259,736.67
(30,439.79) 229,296.88
51,368.12
117.30
1,570.78
16,010.47)
46,928.43
(117.301
453,081.16
168,171.13 (177,879.28) (10,000.52)
27,995.30
461,367.79
23-

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q> TS
CZSVI
3 QIZ5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST CUTHBURGA, WIMBORNE MINSTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Reserves policy
The PCC'S policy is to maintain sufficient reseryes to enable th8 council's continued operation In the event of
th.e temporary loss of use of the Minster for any reason. With particular referenc@ to potential costs of
maintaining the fabric of the Minster, the Council considers that the reserves are adequate but not exc8SSiV8.
24 Related party transactions
i) Govemors of Wmborne Minster
ill Wimbome Minster Preservation and Development Trust
iiil The Association of Friends of Wimborne Minster
iv} Wimborne Minster Church Estate
vl Wimbome Educational Trust
vi) Wmbome Minster Musical Heritage Trust
The above are all individually and separately constituted trusts, registered charities or associations which from
time to time provide monies by way of grants to Wimbome Mlnster PCC for specified purposes. As relevant
during the year, these amounts are disclosed in note 3 to the accounts.
25 Other activities
The following bodies are supported by the PCC but do not form part of the financial statemenls.
2024
2023
Support to Minster Charities
MARS
Wimborne Foodbank
797.64
638.07
133.71
Other charitable payments Include the followlng:
The Joseph Storehouse Trust
DEC Ukraine l Ukraine Appeal
Holocaust- Vincent Society
Yambio & Sudan Medical
645.51
423.86
899.45
7,239.03
1,982.83
-25-