PCC of5￿1*bUry St Markand Lav•rAtockStAndr*w Salhbury Independent Exa¢￿￿&￿8 Report to tho Tru8to8$ of Salisbury St Maik and Lawr8to¢* St Andww I report on the aCt￿ntS 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 Charil*s 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 ¢tymm￿sKThn 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 aCC￿n11n9 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.