PCC of51bUry St Markand Lav•rAtockStAndrw Salhbury Independent Exa¢&8 Report to tho Tru8to8$ of Salisbury St Maik and Lawr8to¢ St Andww I report on the aCtntS of Salisbury St Mark and Laver$iock Sl Andrew for year Ènded 31st DÈtember2025 Thè thaiity's trustees are responsiNe for the preparalion of the accounts. The Gharlls trustse5 conslder that an aLKlil is not iequired forthis year under section 144121 of the Charils Att 2011 and Ihal an irwjependeni examination is weded. . examlwd the accounts under sethion 145 of the 2011 Aci, . 10 follow the procedures lald down in In& Gar*ral firections given by the Charity Commitsslon under seclion 14515)Ibl Of the 2011 AGI, and . to state whether particular matters have come to my attenlion. Bas15 ol Indepondont examlner's r•port My examination was carried oul in accordance vAlh the gerer81 dKeclions given by the Charity ¢tymmsKThn An examinalion Includes 8 rgview ol the accounllng records keo by the charrfy 8nd a comparison of the account5 presented with those CordS. it also Includes unsideraiion of any unu8ual items or drddosures In Ihe attouffls, and seeking explanaiions from Ihe Iwsiees coneeming any such mailers. procedures undertaken do not provhJe all the ewdence Ihal would be relevent. The procedures undertaken do not w0¥e e¥enCe required an audit and, consequently no option Is given as to whether the accounis present a'irue arwj falr, and the report is limrted lo those matters sat out in the Independent &xarrin8r's siaiemeni bdim. In conrÈdion with my examination. no matter has tome to my atteniK)n. which gives rne reasonatAe cause lo believe Ihal ill any material respecl the requirgmenls. . lo keep accovnling recor¢5 in accordance vAlh section 130 of Ihe 2011 Act.. and . lo prep3re accounts which accord with Ihe aCCn11n9 records ano compty with the accounti requirernenls of the 2011 Aci hav8 not been met, or coma lo my aiientlon 2 lo which, h my opinh)n. attention should be dravm In ordef lo enable a proper underslandkng of the accounis lo be r88ch8d. Clifford Fry & Co LLP Charterèd Aecountsnts St Mary's Hous• Netherhampton Sa115bury Yllltshlrg SP2 8PU ZG7
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
FINANCIAL REVIEW for year ended 31 December 2025
On January 30th 2013, the Parochial Church Council of St Mark's Salisbury and St Andrew's Church Parochial Church Council merged, retaining the same Charities Commission number as St Mark's Church, with the name changed to Parochial Church Council of Salisbury St Mark and Laverstock St Andrew.
The PCC approved that the Financial Statements will reflect income and expenditure for Salisbury St Mark and Laverstock St Andrew.
The financial position of St Mark's and St Andrew's in 2025 showed income, before restricted investment fund movement, lower than expenditure by £6,014 (2024 : £3,426). Restricted investments had a negative movement of -£4,959; (2024 : postive £3,182), with an overall loss of £10,972; (2024: loss £244). The Parish Share was paid in full and there were sufficient resources available to cover local mission activities and also to cover the 10% tithe of general giving that is paid for Christian Mission at home and overseas.
During 2025 Voluntary income reduced by £5,427 (5%) over 2024 to £110,766; (2024 : £116,193)
Income accumulated into restricted funds was £20,363; (2024 : £27,823) as detailed in note 2b.
Total income for 2025 being a 5% decrease to £156,565; (2024: £165,394)
Expenditure in the year decreased by 4% to £162,578; (2024 : £168,820)
This resulted in a loss in the year, before movement in restricted investments, of negative £6,014; (2024: negative £3,426)
The market movement in restricted investments funds for 2025 was negative £4,959; (2024 : positive £3,182)
Total movement in reserves for 2025 being negative - £10,972; (2024 : negative -£244)
The PCC of Salisbury St Mark and Laverstock St Andrew is registered with the Charities Commission under number 1141301
STATEMENT OF FINANCIAL ACTIVITIES for year ended 31 December 2025
| Note INCOMING RESOURCES Voluntary income 2a Activities for generating funds 2b Income from Investments 2c Church Activities 2d TOTAL INCOMING RESOURCES RESOURCES EXPENDED Church activities 3a Governance costs 3b Support Costs 3c TOTAL RESOURCES EXPENDED NET INCOMING/(OUTGOING) RESOURCES Movement in Market Value of Restricted Investment funds 5a Movement in Reserves Total balances carried forward at 31 December 2024 Total balances carried forward at 31 December 2025 |
TOTAL FUNDS Unrestricted Restricted Funds Funds 2025 2024 £ £ 110,766 - 110,766 116,193 - 20,363 20,363 27,823 5,693 - 5,693 5,174 19,743 - 19,743 16,204 136,202 20,363 156,565 165,394 130,663 22,414 153,077 160,795 100 100 325 9,401 - 9,401 7,700 140,164 22,414 162,578 168,820 (3,962) (2,051) (6,014) (3,426) (4,959) (4,959) 3,182 (3,962) (7,010) (10,972) (244) 128,380 157,118 285,498 124,417 150,108 274,524 |
TOTAL FUNDS Unrestricted Restricted Funds Funds 2025 2024 £ £ 110,766 - 110,766 116,193 - 20,363 20,363 27,823 5,693 - 5,693 5,174 19,743 - 19,743 16,204 136,202 20,363 156,565 165,394 130,663 22,414 153,077 160,795 100 100 325 9,401 - 9,401 7,700 140,164 22,414 162,578 168,820 (3,962) (2,051) (6,014) (3,426) (4,959) (4,959) 3,182 (3,962) (7,010) (10,972) (244) 128,380 157,118 285,498 124,417 150,108 274,524 |
|---|---|---|
| 165,394 | ||
| 160,795 325 7,700 |
||
| 168,820 | ||
| (3,426) | ||
| 3,182 | ||
| (244) | ||
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
BALANCE SHEET AS AT 31 DECEMBER 2025
| Note FIXED ASSETS Investments 5a CURRENT ASSETS Sundry Debtors 5c Short-term deposits 5b Cash at Bank - CAF Cash at Bank - RBS Cash at Bank - Lloyds Discretionary fund Petty Cash CURRENT LIABILITIES Less Sundry Creditors 5d NET CURRENT ASSETS TOTAL ASSETS LESS LIABILITIES Represented by: FUNDS 6 Unrestricted 6c Restricted 6e Reserve 6b 6e |
2025 114,496 18,084 68,489 44,657 16,905 30,320 (0) 13 178,468 (18,439) 160,029 274,524 124,417 111,105 39,002 274,524 |
2024 125,846 16,195 64,434 58,261 20,081 15,788 (0) 13 |
|---|---|---|
| 174,772 | ||
| (15,120) | ||
| 159,652 | ||
| 285,498 | ||
| 128,380 116,491 40,627 |
||
| 285,498 |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW FINANCIAL STATEMENT for year ending 31 December 2025
| Incoming Resources Notes: Voluntary Income Planned Giving Income tax recoverable Cash in collections Donations including legacies 2a Restricted funds activities for generating funds Renewable energy Fund Organ repair fund Church on the green Fund Warm Places Church Growth & Mission Fund Tearfund Flower fund St Mark's notice board Rector and Church Wardens Fabric Cross bar café St Andrew's boiler fund Reordering Fund Ark Project Sudan Partners together CMS Lent Boxes 2b Dividends and interest credited to current a/c 2c Church Activities Churchyard Rental Income Parochial fees Other income 2d TOTAL INCOMING RESOURCES |
Unrestricted Restricted 2025 2024 £ £ £ £ 78,819 78,819 80,330 15,739 15,739 15,194 |
|---|---|
| 94,559 94,559 95,524 3,753 3,753 3,560 12,455 12,455 17,109 |
|
| 110,766 110,766 116,193 |
|
| 492 492 636 6,518 6,518 1,210 1,210 1,200 1,000 1,000 606 606 504 7,750 10,337 10,337 17,533 200 200 200 |
|
| 20,363 20,363 27,823 |
|
| 5,693 5,693 5,174 |
|
| 764 764 92 9,177 9,177 5,959 4,205 4,205 4,299 5,597 5,597 5,854 |
|
| 19,743 19,743 16,204 |
|
| 136,202 20,363 156,565 165,394 |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW FINANCIAL STATEMENT for year ending 31 December 2025
| Resources Expended | Note: | Unrestricted | Restricted | 2025 | 2024 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Church Activities | |||||
| Missionary and Charitable Giving | (11,060) | (3,302) | (14,362) | (11,139) | |
| Ministry Parish Share |
(87,253) | (87,253) | (87,082) | ||
| Clergy Expenses | (3,338) | (3,338) | (3,948) | ||
| Training and Education | |||||
| Young peoples materials | (112) | (112) | |||
| Equipment/Course material | |||||
| Books/Literature | (39) | ||||
| Discretionary Fund | |||||
| Church on the Green Fund | (629) | (629) | (764) | ||
| Acts for Others | (276) | (276) | (394) | ||
| Warm Places | |||||
| Church mission activities | (796) | (796) | (1,368) | ||
| Youth & Children's Minister | (133) | (133) | |||
| Notice board | |||||
| Upkeep of Services | (2,041) | (2,041) | (2,427) | ||
| Organ + Piano costs & media licence | (1,940) | (1,940) | (2,225) | ||
| Mini-Marks | |||||
| Flower fund | |||||
| Website | |||||
| Church Running Expenses | |||||
| Gas | (6,205) | (6,205) | (5,609) | ||
| Electricity | (3,945) | (3,945) | (5,632) | ||
| Insurance | (9,629) | (9,629) | (9,133) | ||
| Cleaning+Consumables | (272) | (272) | (143) | ||
| Churchyard | (764) | (764) | (701) | ||
| Church Maintenance (Minor) | (2,695) | (2,695) | (6,588) | ||
| Crossbar café | (422) | ||||
| Magpies | |||||
| Barrington Centre water | (273) | (273) | (515) | ||
| Major Repairs | (11,309) | ||||
| Reordering | (17,397) | (17,397) | (10,596) | ||
| Ark Project | (761) | (761) | |||
| Miscellaneous expenses | (208) | (208) | (667) | ||
| Renewable Energy Fund | (49) | (49) | (94) | ||
| 3a | (130,663) | (22,414) | (153,077) | (160,795) | |
| Governance Costs | |||||
| Legal Fees | |||||
| Audit Fee | (100) | (100) | (325) | ||
| 3b | (100) | (100) | (325) | ||
| Support Costs | |||||
| Parish Administration Assistant | (6,249) | (6,249) | (5,930) | ||
| Telephone costs | (440) | (440) | (327) | ||
| Other office costs / administration | (2,211) | (2,211) | (816) | ||
| Recruitment | |||||
| Refreshments | (501) | (501) | (627) | ||
| 3c | (9,401) | (9,401) | (7,700) | ||
| TOTAL RESOURCES EXPENDED | (140,164) | (22,414) | (162,578) | (168,820) | |
| Summary Income |
136,202 | 20,363 | 156,565 | 165,394 | |
| Expenses | (140,164) | (22,414) | (162,578) | (168,820) | |
| Movement | (3,962) | (2,051) | (6,014) | (3,426) | |
| Movement in market value of investment funds (see | note 5a) | (4,959) | (4,959) | 3,182 | |
| Movement in Reserves | (3,962) | (7,010) | (10,972) | (244) |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025
1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005, except where noted due to the smallness of scale.
The financial statements have been prepared under the historical cost convention.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds are those given for a particular purpose.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law.
Incoming Resources
Voluntary income and capital sources
Collections are recognised when received by the PCC.
Gift Aid related to January to December 2025 period but claimed for in 2026 is accounted for within 2025 receipts
Income from investments
Interest entitlements are accounted for when they are received so long as there are 12 monthly or 4 quarterly receipts. This is an amendment to the standard, which requires them to be recognised as they accrue.
Resources Expended
Church Activities
The Diocesan Parish Share is paid in full up to 31st December 2025 and it is anticipated the share for 2026 can be paid in full in that year.
Fixed Assets
Consecrated property and movable church furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church's Inventory, which can be inspected (at any reasonable time). No such furnishings are included in these accounts.
Other fixtures, fittings and office equipment
Currently all equipment used within church premises is written off when the asset is acquired.
Current Assets
Short-term deposits include cash held on deposit with The CBF Church of England Funds.
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025
2 INCOMING RESOURCES
| 2 (a) INCOMING RESOURCES Voluntary income Voluntary income decreased by £5,427; (5%) over prior year. (b) Activities for generating funds Movement in funds detailed below: Ark Project fund: bfwd Income in the year Expenditure Fund cfwd Renewable Energy Fund bfwd Income in the year Expenditure cfwd Organ Repair fund bfwd Income in the year Expenditure cfwd Flower fund bfwd Income in the year Expenditure cfwd Rector and Church Wardens Fabric bfwd Income in the year Expenditure cfwd Cross bar café bfwd Income in the year Expenditure cfwd |
Unrestricted Restricted Total Total Funds Funds 2025 2024 £ £ 110,766 - 110,766 116,193 - 20,363 20,363 27,823 Unrestricted Restricted Total Total Funds Funds 2025 2024 761 761 761 - - 0 (761) (761) 0 |
|---|---|
| - - 761 |
|
| 542 542 0 492 492 636 (49) (49) (94) |
|
| 985 985 542 |
|
| - - 0 6,518 6,518 0 - - 0 |
|
| 6,518 6,518 - |
|
| 68 68 68 - - 0 - - 0 |
|
| 68 68 68 |
|
| 13,398 13,398 12,894 606 606 504 - - 0 |
|
| 14,004 14,004 13,398 |
|
| - - 175 - - 0 - - (175) |
|
| - - - - |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
| Notes to the Financial Statements for the year ended 31 December 2025 | Notes to the Financial Statements for the year ended 31 December 2025 | |||
|---|---|---|---|---|
| 2 b (continued) | Unrestricted | Restricted | Total | Total |
| Funds | Funds | 2025 | 2024 | |
| Alpha Courses | ||||
| bfwd | 250 | 250 | 250 | |
| Income in the year | - | - | 0 | |
| Expenditure | - | - | 0 | |
| cfwd | 250 | 250 | 250 | |
| Open the Book Fund | ||||
| bfwd | 255 | 255 | 255 | |
| Income in the year | - | - | 0 | |
| Expenditure | - | - | 0 | |
| cfwd | 255 | 255 | 255 | |
| War Memorial Fund | ||||
| bfwd | 407 | 407 | 407 | |
| Income in the year | - | - | 0 | |
| Expenditure | - | - | 0 | |
| cfwd | 407 | 407 | 407 | |
| Reordering / annexe fund: | ||||
| bfwd | 11,505 | 11,505 | 11,505 | |
| Income in the year | 10,337 | 10,337 | 17,533 | |
| Expenditure | (17,397) | (17,397) | (10,596) | |
| cfwd | 4,445 | 4,445 | 18,442 | |
| Mini Marks: | ||||
| bfwd | 471 | 471 | 471 | |
| Income in the year | - | - | 0 | |
| Expenditure | - | - | - | |
| cfwd | 471 | 471 | 471 | |
| Tearfund | ||||
| bfwd | - | - | 0 | |
| Income in the year | 1,000 | 1,000 | ||
| Expenditure | - | - | - | |
| cfwd | 1,000 | 1,000 | 0 | |
| St Mark's notice board | ||||
| bfwd | 178 | 178 | 178 | |
| Income in the year | - | - | 0 | |
| Expenditure | - | - | - | |
| cfwd | 178 | 178 | 178 | |
| Mission - Sudan Partners together & Syria appeal | ||||
| bfwd | 166 | 166 | 166 | |
| Income in the year | 200 | 200 | 200 | |
| Expenditure | (200) | (200) | (215) | |
| cfwd | 166 | 166 | 151 | |
| CMS Lent Boxes | ||||
| bfwd | 20 | 20 | 20 | |
| Income in the year | - | - | - | |
| Expenditure | - | - | - | |
| cfwd | 20 | 20 | 20 |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025
2 b (continued)
| (continued) St Andrew's boiler fund bfwd Income in the year Expenditure cfwd Church on the green Fund bfwd Income in the year Expenditure cfwd Acts for Others Fund bfwd Income in the year Expenditure cfwd Warm Places bfwd Income in the year Expenditure cfwd Total restricted funds: bfwd Income in the year Expenditure cfwd 2 (c) Income from Investments 2 (d) Income from Church Activities TOTAL INCOMING RESOURCES |
Unrestricted Restricted Total Total Funds Funds 2025 2024 - - 2,755 - - 7,750 - - (10,505) |
|---|---|
| - - 0 |
|
| 812 812 376 1,210 1,210 1,200 (629) (629) (764) |
|
| 1,393 1,393 812 |
|
| 2,439 2,439 2,833 - - - (276) (276) (394) |
|
| 2,163 2,163 2,439 |
|
| 1,571 - 1,571 1,571 - - - - - - - - |
|
| 1,571 - 1,571 1,571 |
|
| Unrestricted Restricted Total Total Funds Funds 2025 2024 1,571 31,272 32,843 27,763 - 20,363 20,363 27,823 - (22,415) (22,415) (22,743) |
|
| 1,571 29,220 30,791 32,843 |
|
| 5,693 - 5,693 5,174 |
|
| 19,743 - 19,743 16,204 |
|
| 136,202 20,363 156,565 165,394 |
Total incoming resources decreased by 5% to £156,565; (2024: £165,394)
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
| Notes to the Financial Statements for the year ended 31 December 2025 | Notes to the Financial Statements for the year ended 31 December 2025 | Notes to the Financial Statements for the year ended 31 December 2025 | |||
|---|---|---|---|---|---|
| 3 | Payments | Unrestricted | Restricted | 2025 | 2024 |
| £ | £ | £ | £ | ||
| RESOURCES EXPENDED | |||||
| 3a | Church activities | 130,663 | 22,414 | 153,077 | 160,795 |
| Costs for church activities decreased by 5% over the prior year to | £153,077; (2024: | £160,795) | |||
| 3b | Governance costs | 100 | - | 100 | 325 |
| Governance costs decreased by £225 over 2024 | |||||
| 3c | Support Costs | 9,401 | - | 9,401 | 7,700 |
| Support costs increased by £1,701 over 2024 | |||||
| TOTAL RESOURCES EXPENDED | 140,164 | 22,414 | 162,578 | 168,820 | |
| 4 | (a) STAFF COSTS | Unrestricted | Restricted | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Wages & salaries(Including NIC's & pension) | 6,249 | - | 6,249 | 5,930 |
(b) PAYMENTS OF OVER £50 TO PCC MEMBERS 2025: None 2024: None
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025
5 ASSETS
5 (a) Investments
Share holdings in the Central Board of Finance are held by The Salisbury Diocesan Board of Finance as custodian trustees for the parish.
| ustodian trustees for the parish. | |||
|---|---|---|---|
| Cost value | Value | Value | |
| 31.12.25 | 31.12.24 | ||
| St Andrew's Capital Works Fund 212.64 units | 1,094 | 7,124 | 7,215 |
| St Andrew's Reserve Fund 1,757 units | 9,000 | 39,002 | 40,627 |
| C Everard 101 units | (not known) | 154 | 151 |
| C Everard Charity 51 units | (not known) | 1,132 | 1,179 |
| Laverstock - Bowyear 133 units | 1,000 | 2,952 | 3,075 |
| Laverstock - Robson 2,783 units | 21,000 | 61,778 | 64,350 |
| Laverstock - Miles 30 units | 100 | 666 | 694 |
| Laverstock - Williams 76 units | 570 | 1,687 | 1,757 |
| Laverstock - Church Hall 200.37 units | 757 | - | 6,798 |
| 114,496 | 125,846 | ||
| Laverstock - Church Hall | |||
| Monies on closing Church Hall investment account | 6,392 | 0 | |
| Share cost of village hall drains from investment account | (3,103) | ||
| Transfer to Restricted church village hall account | 3,289 | ||
| Movement in market value of Investment funds | (4,959) | 3,182 |
It is the trustees' opinion that the PCC has legal title to the investments and entitled to any revenue from those investments. Therefore in agreement with the Church Accounting Regulations 2006 they are included at their market value as at 31 December 2025.
CURRENT ASSETS
5 (b) Short-term deposits
The short-term deposits refer to funds deposited with The CBF Church of England Deposit Fund through CCLA Investment Management Ltd (CBF)
| St Andrew's PCC Fund Rector & Churchwardens Fabric Account 5(c) Sundry Debtors Gift aid reclaim Other debtors CURRENT LIABILITIES 5(d) Sundry Creditors |
2025 2024 £ £ 54,485 51,036 14,005 13,398 |
|---|---|
| 68,489 64,434 |
|
| 15,367 15,785 2,717 410 |
|
| 18,084 16,195 |
|
| (18,439) (15,120) |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
| Notes to the Financial Statements for the year ended 31 December 2025 | Notes to the Financial Statements for the year ended 31 December 2025 | ||||
|---|---|---|---|---|---|
| 6(a) Restricted fund movements | Opening | bal | Fund movemenTsfr to non | Closing bal | |
| 1.1.25 | investment | 31.12.25 | |||
| Restricted Investment funds | |||||
| St Andrew's Capital Works Fund 212.64 units | 7,215 | (91) | 7,124 | ||
| C Everard 101 units | 151 | 3 | 154 | ||
| C Everard Charity 51 units | 1,179 | (47) | 1,132 | ||
| Laverstock - Bowyear 133 units | 3,075 | (123) | 2,952 | ||
| Laverstock - Robson 2,783 units | 64,350 | (2,572) | 61,778 | ||
| Laverstock - Miles 30 units | 694 | (28) | 666 | ||
| Laverstock - Williams 76 units | 1,757 | (70) | 1,687 | ||
| Laverstock - Church Hall 200.37 units | 6,798 | (406) | (6,392) | - | |
| 85,219 | (3,334) | (6,392) | 75,493 | ||
| Restricted non investment funds | OB 1.1.25 | Income | Expenditure | CB 31.12.25 | |
| St Andrew's Church / village hall | 6,392 | - | (3,103) | 3,290 | |
| Acts for Others Fund | 2,439 | - | (276) | 2,163 | |
| Sudan Partners Together Fund - CAF account | 166 | 200 | (200) | 166 | |
| Reordering&Annexe Fund - CAF account | 11,505 | 10,337 | (17,397) | 4,445 | |
| Mini Marks - CAF account | 471 | - | - | 471 | |
| Tearfund | 0 | 1,000 | - | 1,000 | |
| Church on the green Fund | 812 | 1,210 | (629) | 1,393 | |
| CMS Lent fund - CAF account | 20 | 20 | |||
| Organ Repair fund | 0 | 6,518 | - | 6,518 | |
| Ark Project fund | 761 | - | (761) | - | |
| Renewable Energy Fund | 542 | 492 | (49) | 985 | |
| St Mark's notice board fund | 178 | - | - | 178 | |
| Cross bar café | 0 | - | - | - | |
| Rector and Churchwardens Fabric 634042002D | 13,398 | 606 | - | 14,004 | |
| St Andrew's PCC Fund 634042001D - Flower Fund | 68 | - | - | 68 | |
| St Andrew's PCC Fund 634042001D - Alpha Courses | 250 | 250 | |||
| St Andrew's PCC Fund 634042001D - Open the Book Fund | 255 | 255 | |||
| St Andrew's PCC Fund 634042001D - War Memorial Fund | 407 | 407 | |||
| 37,664 | 20,363 | (22,415) | 35,612 | ||
| Less movement of restricted Church hall to non investment chur | (6,392) | 6,392 | |||
| Total restricted funds | 116,491 | 17,029 | (22,415) | 111,105 | |
| 6 (b) St Andrew's Reserve Fund 1,757 units | 40,627 | (1,625) | 39,002 | ||
| Note - Laverstock - Church Hall investment fund was closed | and transferred to St Andrew's Church | / Village Hall |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025 6 c) Funds excluding restricted Investment Funds
| 6 (d) 6 e |
General fund - CAF account St Andrew's boiler fund - Lloyds Bank - PCC Acts for Others Fund Sudan Partners Together Fund - CAF account Reordering&Annexe Fund - CAF account Mini Marks - CAF account Church on the green Fund CMS Lent fund - CAF account Organ Repair fund St Andrew's Church / village hall Ark Project - CAF account Renewable Energy Fund St Mark's notice board fund - CAF account Cross bar café - CAF account Bank current account - RBS - PCC Discretionary Fund Petty Cash Tearfund - CAF account Bank current account - Lloyds Bank - PCC Rector and Churchwardens Fabric 634042002D St Andrew's PCC Fund 634042001D - General St Andrew's PCC Fund 634042001D - Flower Fund St Andrew's PCC Fund 634042001D - Alpha Courses St Andrew's PCC Fund 634042001D - Open the Book Fund St Andrew's PCC Fund 634042001D - War Memorial Fund Sundry debtor -see note 5 (c) Sundry creditors - see note 5 (d) Restricted Investment Funds St Andrew's Capital Works Fund 634042003S C Everard 634042001F St Andrew's PCC Reserve Fund 634042001S C Everard Charity 634042002S Laverstock - Bowyear 134001375S Laverstock - Robson 134001723S Laverstock - Miles 134001843S Laverstock - Williams 134001844S Laverstock - Church Hall 134001997S Total Funds |
Unrestricted Restricted Reserve 2025 2024 Fund Fund Fund Total Total £ £ £ £ £ 33,836 33,836 34,021 - - (2,755) 2,163 2,163 2,045 166 166 166 4,445 4,445 18,442 471 471 471 1,393 1,393 1,248 20 20 20 6,518 6,518 0 3,290 3,290 - - 761 985 985 1,084 178 178 178 - - (175) 16,905 16,905 20,081 (0) (0) (0) 13 13 13 1,000 1,000 - 20,513 20,513 18,543 14,004 14,004 13,398 53,505 53,505 50,056 68 68 68 250 250 250 255 255 255 407 407 407 |
|---|---|---|
| 124,772 35,612 - 160,384 158,577 18,084 18,084 16,195 (18,439) (18,439) (15,120) |
||
| 124,417 35,612 - 160,029 159,652 |
||
| 9,807 0 7,124 7,124 7,215 154 154 151 39,002 39,002 40,627 1,132 1,132 1,179 2,952 2,952 3,075 61,778 61,778 64,350 666 666 694 1,687 1,687 1,757 - - 6,798 |
||
| - 75,493 39,002 114,496 125,846 |
||
| 124,417 111,105 39,002 274,524 285,498 |
PAROCHIAL CHURCH COUNCIL OF SALISBURY ST MARK AND LAVERSTOCK ST ANDREW
Notes to the Financial Statements for the year ended 31 December 2025
The Re-Ordering Fund was set up in 2009 to hold donations for improvement works to the interior design and fabric of the Church. With Phase 1 & 2 of this complete any remaining funds will be allocated to the annexe redevelopment
A fund to support work in the Sudan (Sudan Partners Together Fund) was set up during 2011
Note, for the sake of presentation the Financial statements are rounded to the nearest pound and thus contain small rounding differences.