Parochial Church Coundl of the Ecdesiastkal Parfsh dst Lawrence
Charlty ￿ 1144745
Tnstees, Report aNI Unaudited Ac(ounts
31 December 2024

Parochlal Churth Coundl of the Ecde￿a￿l Parlsh of St Lawrence
Pages
2to3
Trustees, Annual Report
Independent Examiner's Rep)rt
Statement of Financial Activities
Balance Sheet
Statement of Cash flows
Notes to the Accounts
14
7t013
Detailed Statement of Financial Acti¥itses
14to15
Page I

Parochial Church Counc51 of the Ecdesiastital Parish of St Liwrerte
Trustees Annual Report
The trustees present their report with the unaudtted finantTral statements of the charity for the year ended 31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
CharityNo. 1144745
l*incipal Office
Portway Fosse
Stratford Sub Castle
Salisbury
Wiltshire
SPI 3LD
Tru5te¢s
The followng trustees served during the ￿ar".
Nigel Afford- Treasurer
Rev'd Suzanna Allen- Associate Priest
Heather 8alston
Rev'd Canon Jean de Garis- Incumbent
Sophie Ferguson
Joy James
Carole Long
James Platt
Susan Thomson- Church Warden
John Walsh- Church Warden
David Woollatt
Aceountsnts
AW Accountancy
l)orset Road
Salisbury
OBJEcnvES AND AcrivmES
Mission
St Lawrence'5 mission is the promotion of the Gospel of our Lord Jesus Chrill according to the doctrines and practices of
the Church of England.
Oper*kni
St Lawrence Parochial Churth Council (the PCC) cooperates with the minister in promoting in the parish the whole mission
of the Church. pastorèl, evangelistic. SC￿481 and ecumenical for the public benefit. A monthty magazine is circulated to
every household in the parish and to other individuals and organisations. The PCC promotes the Reading Room for wider
public benefit to support Our mission and to generate income.
Grants
The PCC discuss and agree various donation5 to worthwhile causes. in particular continuing to sponsor a student at The
Juba Diocesan Secondary School and funding thèplaincy for the Stratford-SUtTrCastie Church of England Primary School.
Volunteers
The tnjstees express huge thanks to all volunteers who wvrk so hard to make our church the vibrant and lively community
that it is.
Church Maintty)an£e
The PCC takes great care ift the care and maintenaTr￿ of our Grnde i ￿$ted churth.
Page 2

Par¢xhial Churth Coundl ofthe Ecdeskthl Parlsh dst LaWre￿e
Trustees Annual Report
FINANaAL REVIEW
The accounts showa deficit of £8.154 {2023-£12.8181. Whilstthe Pccare pleasedto ha¥E reduced expenditurethere rernains
a need to increase church inc¢Jme. Whi15t our %4r)r5hipping communtty and other parishioners can be generous, the number
of actlve supporters is dwindlin& On the plus side the Readin8 R(xim makes a profft and the ￿t cost of the ma8azine is
relatively low. We are fortunate to ho￿ £188.089 En barth a(rtyJnts and investments so there is a signtficant ￿ffer. However
costs wibl continue to rise over the next 4 years due to premously notified abcNtrinllation increase in Parish Share. Reserves
are finite and meèsures need to be tsken to increase incom£
The PCC maintain a low rtsk conserlative investment stiate8y. The current PCC policy is to malntain sufficient reserves to
cover 50% of financial rlsk to whlch we are ex￿Sed from being re5wn5ible for an Wjo-year-old building and a Ifictorian
church hall.
STRucfuRE. GOVERNANCE AND MANAGEMENT
Goveinlng d0￿Mert
The PCC is a statutory body. Its Com￿￿tIon is ￿ulated by Church Representstify) Rules. whKh were created and amended
under the Synijdical Government Measure 1969. Their power5 and duties are to be found mainty in those rules. in the
Parothial Church Councils {Powersl Measure 1956 and elsewhere. piecemeal, in other statutes measures and cal￿￿$.
Although PCCS hove identifiable constitutional feature& they (kn not indNKlually have their own constitutions. The members
of a PCC are treated as Charity Trustees for most purposes of charities legislation. The PCC is registered wtth the Charities
Commission and has a charity number. The proceedin8s of all PCCS are required to be conducted in accordance with the
charity legI￿atIon and must be minuted.
(kgan15ation4 stfycwre
Each member of the PCC is a Trustee. the committee being responsible for all aspects of St Lawrence's governance and
management. Meetings are held on a routine with new trustees being apix)inted to provide a balance of skills.
experience and representation.
Risk Man4emenL S•fwardlTr8 the En¥lrMment
The PCC has a duty to identify and reNryew the risks to which the charity is exposed and to ensure appropriate controls are in
ace to provide reasonabte assurance against fraud and error. A risk reei5ta is In pla￿ and 15 reviewed on a regular basis.
The PCC has a written Safeguarding Poliry and a nominated Safeguarding Officer. The PCC seeks to meetthe objettives ofthe
Eco Church scheme where feasible.
Statement of trustees, responsibilit￿$ th relatlon to the financial stat￿ents
The charitytrusteesare responSib￿fOr preparinga trust￿, annual report and finanual statements in accO￿lAnce with appli¢able
law United knng(km P£counting Stsndards Iunlted ￿￿d0M Generalty Accepted kcounting Practice).
The trustees are responsible for keeping proper accountlng records that disdose with reasonat4e accuracy at any tlme the
financial position of the charlty and to enable them to ensure that the financial statements CoM￿Y with the Charltle5 Att
2011. the applicable Charitles Ikcounts and Rep￿ts) Regulations. and the provision5 of the Tn￿ deed. The Trustees are
also responsible for safeguarding the assets of the d￿lity and he￿e taksre reasonable steps for the prevention and
detertlon o* fraud and other Irregularitie
5i8ned on behalf of the tharity's trustees
Re¥'d Canon Jean de 6•rfs
In¢umlJent
18 May 2025
Page 3

Parochial Church Council of the Ecdeslastical Pdrish of St Lawrence
Independent Examiners Rewt
Independent Examlner's Rewt to the trustees of par￿la1 Chufth C￿n￿l of the Ecdesaatlcal Parish of St Lawrettce
I report to the trustees on my examination of the financial statements of Paroch￿1 Church Council of the Ecclesiatical
Parish of St Lawrence for the year ended 31 December 2024.
Responslbilhies and basis of repwt
As the charity's trustees you are responsible forthe preparation of the financral Statements in accordance with the
requirements of the Charities Art 20111'the Act'l.
I report In respect of my examination of the chartty's finantÈal statement5 carrfed out under sectioft 145 of the 2011 Act
and in carryin8 OLIt my examination I have follo¥Rd all the applicable Directions given by the Charity Cornmi55ion under
section 14515llbl of the Act.
Independent examlner's siatement
I have completed my examination. I can confimi that no material matters have come to my attention in connertion
with the examination giwng me cause to believe that in any materhal respect..
the accounting records were not kept in respect of the charity as requffed by section 130 of the P£t: or
the financial statements do not accord wth those records: or
the fin8ncial statements do not comply with the applicab￿ reqU1￿ments conceming the form and content of
financial ststements set out in the Charrties (Accounts and Reports) Regulations 2008 other than any requirement
thatthe financial ststements gi¥e 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 o proper understandin8 of the financial statements to be reached.
Andrew Willia
Chartered Accounrant
AW Accountancy
Dorset Road
Salisbury
Wiltshire
18 May 2025
Page 4

Parochlal Churth Councll of the E￿e$l￿tka1 Partrth of St lawren
ststement of Finanual Acbvitles
for the year erKled 31 December 2024
fufi(ts
funds Total fvnds Total funds
Income and endowments
Donations and legacl
Other trading activitses
Investments
48.853
19.556
3.543
48.853
19.556
3543
79.042
18.450
7223
Total
n.952
71.952
104.715
Expendtture on:
Rai￿￿% funds
Charitable activitEs
7.687
70.635
7.687
9.793
89.297
18.443
71.635
Totsl
79.1¢
80,106
117,533
Net gaifts on investments
{7.1541
Ii.(KM)I
18.1541
112.8181
Transfers between funds
Net expeTrdlture beft•re other
8ain5lllow51
(7.1541
18,1541
112.8181
Other gakns and h)$5¢5
Net ID lunds
17.1541
18.154)
{12,8181
Rrfondllation of funds:
Total funds brought forward
201.298
L568
205.866
218.684
Total lunds ¢artied lorwwd
197.144
197.712
205,866
Page 5

Parochlal Church Coundl of the E¢de￿tka1 Parish (rf St Li￿re￿e
Balance Sheet
at 31 December 2024
Charlty No. 1144745
2023
Fixed assets
Tangible assets
li
3.216
34,657
37.873
34,977
38.977
Current assets
Debtofs
Cash at bank and in hand
13
4.931
I54,￿J7
159,988
30.960
138,370
169.330
Credltors: Amount falling due within one year
14
1149}
12.441)
Net current assets
159.839
166,889
Totsl assets less Current li*llltles
197.n2
205,866
Net assets eMthdln8 pernsion asset or
197.n2
205.866
Total Thet assets
197.n2
205.866
The funds of the tharlty
Restrltted funds
Restricted income fvnds
1568
L568
Unrestrl¢ted funds
General funds
197.144
204.298
197.144
204,298
15
Totsl funds
197,n2
205,866
Approved by the trustees on 18 Mèy 2025
And ￿gned on their behalf ty.
Rev'd Canon Jean de Garts
Incumbent
18 May 2025
Page 6

Parochlal Church Council of the Ecdesia5tical ParLsh of St Liwrence
Notes to the Accounts
for the year ended 31 December 2024
l Accounting pofiaes
Basls of preparatlon
The financial statements have been prepared in accordance with Statement of Recommended Practtce.. Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Rewjrting Standord applicable
in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in
the United Kingdom and Republic of Ireland {FRS 1021 and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There hos been no change to the accounting policies Ivaluation rules and method of accountingl since last year and
no changes have been madeto accounts for previou5 years.
Fund accountinz
UnrestriLted funds
These are a￿lIable for use at the discretion of thetrustees in furtherance of the general
objects of the charity.
These a￿ unrestricted funds eamiar*ed by the trustees for particular purposes.
These are unrestricted fund5 which indude a revaluatton reserve representingthe
restatement of investment assets at their market values.
These are availab￿ for use subjert to restrictions imposed by the donor or through terms
of an appeal.
Designatrd funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income Is Includ￿ in the Statement of Financial Activities ISOFAI when the charsty becomes
entitled to, and virtualfy ￿rtain to receive. the intome and the amount of the income can
be r￿Sured with sufficient reliability.
Income wtth related
expenditure
Where income has related expo)ditiJre the income and related expenditure is
rep￿ted gross in the SOF
Dorbations and
legaoes
Vduntary income received by way of grants. donations and wfts is included in the the SOFA
when receNable and only when the Charity has unconditional entitlement to the income.
Income from tax reclaim5 is included in the SOFA at the same time as the giftldonation to
which it relates.
These are only included in income (with an equivalent amount in expenditurel where the
benefit to the Charity is reasonab￿ quantifiable. measurable and material.
Tax reclaims on
donationsand gifts
Donated services
and facil1t￿$
Volunteer help
Investment income
Gainslllossesl on
revaluation of fixed
assets Gains/llossesl
on investmerrt a&sets This includes any 8ain or1055 on tt* sale of in¥e5trrtnts.
The value of anyvolunteer help received rs not included in the account&
This is included in the accounts when receivable.
This includes any gain or toss resulting from revaluing investments to market value at the
end of the year.
Page 7

Pwochkl Church Coundl of the Ecclesiasllcal Parbh of St Lawren
Notes to the kcounts
Expenditure
Re¢o8nition of
expenditure
ExpeThJ¥ture is recognised on an actruals basis. Expenditure includes any VAT which tannot be
fully recovered. and is reported as part of the expenditure to wh5ch it relates.
These comprise the costs associated with attracting voluntary Income. fvndrai5in8 tradlng costs
and investment management costs.
These comprise the costs incurred by the Charity in the deliveryof Its activities and seNices in
tl* furtherance of Its objects, including the maklng of grants and 80￿ManCe costs.
Expenditure on
raising funds
Expenditure on
charttable actiwties
Grants payable
All grantexpendrture is accounted for on an actual paid basis plus an accrual for grdnts
that have been approved bythe trustees at the end of the year but not yet paid.
These include those costs assoclated with meeting the constitut+onal and statutory
requirements of the Chartty. including any auditlindependeftt e¥amination fees, costs
linked to the strategic management of the C￿Ority. together with a Sha￿ of other
administration Costs.
Governan￿ costs
other experKlltufe
These are support costs not alocated to a partiajlar actvity.
Taxatlon
The charrty is exempt from tsx on its charstable aclivilie&
Tangible flxed assets and depfeciation
DepreciatM?n is wo¥ided at the followtng annual rates in CKderto vffrte off eath as￿ o*r its estimated useful Ilfe:
IO%% Reducing balance
basis.
Freehokl property
¢)ffice Equipement
20%% Straight line basis
Freehold Investmeiit woperty
Investment properties are measured intbally at cost and subsequentty at fair Value at each balance sheet date ènd are
not depretiated. All gains or losse5 are tsken to the Ststement of Financial Activlties asthey artse.
Stock is included at the lovRr of cost or net reallsable value. tk)nated item5 of stock are recognised atfalrvalue wh￿h
is the amount the charlty would have been willire to pay for the items on the open ma￿et.
Trade and other debt
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are
valued at the amount prepaid net of any trade disccwrrts due.
Cash and cash eqU￿￿ents
Cash and tash equivalents comprise cash at bank and on hand. demand deposits with banks and other slKlrt-term
highly Ilquld investments with oriwnal maturtties of three months or less and bank ovtrdrafts. In the statement of
financial position, bank overdrafts are shown within borrowings or current liablltties. In the Statement of Cash Flows.
cash and cash ewivalents a￿ shown net of bank owdrafts that are repayabje on demand and form an integral part
of the company's cash management
Page 8

Parochial Church Council of the Ecclesiastical Parish of St Liwrence
Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provision5 are recognised where the
charity has a present Obligati(￿ resulting from a past erfent that will probably resutt in the transfer of funds to a third
party and the amount due to settle the obligation can be measured or estimated reltably. Creditors and provisions are
nomially recognised at their settlwnent amount after allowin8for any trade dlscc￿nts due.
Re5earth and d￿lopMent
Expenditure on research and development Is written off in the year in whtch it is irtuffed.
Foreign Lurrendes
Monetary assets and liabilities denominated in currencie5 other than the functional currency of the tharity a
translated at the rate5 of exchange prevailing at the end of the reporting period.
Transactions in currencÉes other than the fvnctional cwrency of the charity are recorded at the rate of exchange on the
date that the transartion occurred.
All exchange differences are are taken Into account in arriving at net income/exp￿ditU￿.
Leased assets
Where the tharity enter5 into a lease whKh entails taking substantialty all the risks and rewards of oWne￿hIp of an
asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownershiptocharttyare classified as operatin8
leases.
tssets held under finance leases are Initially reco￿lSed as assets of the charity at their fair value at the incept40n of
the lease or, rf lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is
included in the balance sheet date as a finance lease obligation. Leèse payments are apportioned between finance
expenses and reduction of the lease obligation so as to achieve a constsnt rate of interest on the remaining balance
of the liability. Finance expenses are recognised immediately. unless they are directly attrÉbutable to qualifying assets,
in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets helcl under final￿ leases are depreciated in the same way as owned assets.
Operating lease payments are retognlsed as an expense on a stratht-line basis over the leaseterm. In the event
that lease Incentives are received to enter into operating leases. such incentives are recognised as a liability. The
a8gregate benefit ot incentives 55 retognised as a reduction of rentsl expense on a straW4ine basis.
Penslon costs
The charlty operdtes a defined contribution plan for its employee& A defined contribution plan is a pension plan
under which the charity pay5 fixed contribution5 into a separate entity. Once the contributions have been paid the
charity has no further pa¥n￿ntS obligations. The contribution5 are recognis&J as expenses when they fall due.
Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the
charlty in independentty administered funds.
Recelpt of donated 8oods, faulitie5 and seThl
All donated goods, facilities and services re￿IVed are recognised within incoming resource5 and expenditu￿ at an
estimate of the valLte to the charity.
Page 9

Parothlal Church Council of the Ecdesla5tKal Parish of St Lawrence
2 Ststemefftt of Flnandal Acli¥ibes- prky y¢¥
Re#ricted
funds
fvnds
Totsl lunds
Donation5 and legacie5
Other tradin8 athitses
Investsnents
77.474
18.450
7.223
79,042
18A50
7,223
Totsl
103.147
l(hl.715
Raising funds
Charitable activities
12.009
73.228
12.OC8
73,228
32,296
Other
31296
117.533
117,533
Net lThc(xne
114.386}
1.568
112,8181
Net In¢(Nme belore other
8aknsl{10s5es)
Other gains and losse&"
114,3861
1.568
{118181
r4et m￿ement in funds
114,386)
L568
112.8181
Reubnafiation of fwb&.
Total funds brought forward
218.684
218,684
Total funds uffled fcTh7¥d
1,568
205.866
3 Inwme trom dOnati￿s and le￿ie5
Trt41
Totsl
Glfts and Gift akl
41,912
1593
41,912
L593
41.213
1,637
30.384
S￿8
Appeals
Grants
Fee5 and char8e5
48￿53
48.853
79,042
4 Income from other tradlns acthftles
Total
Reading room booki￿ f*s
Ma8a2ine income arKI
ad¥ertlsing
16225
16,225
15.482
3.331
3.331
2968
19,556
19.556
18.450
Pa8e 10

Parochial Church c￿n(lI of the EcL4e5iastical Parish of St Lawr*
Notes to the Atcounts
S Income from im*s
Total
2024
2023
Deposit income
3.543
3.543
7.223
3.$43
3,543
7.223
6 Expendliure on rai51ng lunds
Total
Costsofgenerotin9 ￿lUntaryIn¢0ffle
Glfts and Gift ald
7.687
7.687
9.793
7.687
7.687
9.793
7 Expendlture on charitsble acllvlti
Total
Total
2024
2023
Dioceseindudlng Parish share
Mission costs
40.753
40.753
37,922
10.2rJ)
10.2
4.665
PCC expenses
Church and thurthyard costs
Govem¢7nce costs
IOA28
10.428
8,661
10254
38,049
70.635
7L635
89,297
8 Other exwthre
T¢Aal
Trtal
)24
Amortisation. depreeration,
impairment. profitlloss on
disposal of fixed assets
18.443
.443
2023
9 Net e4￿(I￿re before tran5
Thi5 is stated after tharging:
Depredatlon of owned fixed assets
io Staff (osts
No employee I￿1Ved emoluments in excess of £E4)JMJ.
Page 11

Parochial Church Council of the Ecdesiastical Parsh OF St Lawrence
Note5 to the Accounts
11 Tanglble fix￿ assets
Land and
buildirbgs
Office
Equlpment
Totsl
Cost or revaluation
At l January 2024
At 31 December 2024
33,227
4,784
38,011
33.227
4.784
38,011
Depr￿lati￿ and
ImpaiTment
At ljanuary 2024
Depreciation charge for the
year
33227
34.011
At 31 December 2024
33.227
1,568
34,795
Net book Values
At 31 December 2024
3.216
3,216
At 31 December 2023
12 Investsnents
Other
investments
Cost Of rev•lu•tl¢n
At l January 2024
Revaluation
34,977
13201
34,657
34,977
13201
34.657
At 31 December 2024
Net book values
At 31 December 2(r24
34.657
34,657
At 31 December 2023
34,977
34,977
13 Debt￿5
Trade debtors
4.991
30.956
Other debtors
4.991
30,960
14 Cresfitors:
amounts fallingduewithin one￿r
Trade creditors
Other taxes and social security
147
2,441
149
2.441
Page 12

Parochlal Church Council of the Etdeslaslkal Parish ￿ St lawrence
Nrtes to the Accounts
15 Mcwement In fund5
Incornin8
resources
(InckKlkng Res(wrces
At31
At l g*s/kn)
Re5trirted inc(rnefim￿.
Arnold Harrlson furnl
ii.m)I
Totol
ii.ojoi
Unrestrlctedfunds:
Genwal funds
204.298
71352
179,1061
197.144
Total lunds
Fixed assets
3,216
34.657
159.839
3,216
34.657
159.839
Investments
Net current assets
17 Reconallallon of net ddrt
At31
Atlknu
Cash and cash equivalents
138,370
138.370
16.627
16,627
154,997
154,997
Net debt
Page 13

Parochlal Church Council of the EcclesiastKal Parish d St Umwrence
Detalled Statement of Financial ktivitie5
for the year ended 31 DKember 2024
Lknrestrirted Restrkted
fun¢ts
Total funds
Total fvnds
2024
2024
Income and endowments from:
Donatlons and legacies
Gffts and Giftaid
41912
41,912
41,213
Appeals
Grar
1593
1.593
1.637
30,384
5.808
Fees and charges
48￿53
48.853
79.042
Other trading activit￿$
Reading room booking fees
Magazine income and ad4*rtising
16225
16.225
15,482
3.331
3.331
19.556
2,968
18.450
19556
Inve51ments
Deposit income
3.543
3,543
7,223
7.223
3543
3.543
Total Income and end￿￿Tr
n.952
71.952
104.715
Expenditure on:
Costs of generatlngdonations and
le8ades
Reading room costs
7.687
7.687
7,687
9.793
7.687
9.793
Total of empenditure on ralskng
7.687
7.687
9,793
fvnds
Charttsble actknties
Diocese including Parish share
Mission costs
40.753
10,200
10.428
9.254
70,635
40,753
37,922
4,665
8.661
38,049
89,297
10,21J)
10.428
PCC expenses
Church and churchyard costs
i.(￿0
i.(xJo
10,254
71.635
Totsl of expendlturew tharitab
activities
70.635
7L635
89,297
General administrativecosts,
includin8 depreciation
Depreciation of Office Ewipment
Impairment losses
17.659
18,443
18,443
I17￿33
Total of expendlture of other costs
Total expendlture
79J06
J06
Page 14

Parochial Church Council of the Ecclesiastical Parish of St Lawrence
Detailed Statement of Financial Artivities ctd
Net gains on investments
Net expendlturÈ
17.1541
{I,o¢KJI
18,1541
112.8181
Net expenditure before other
gain5111055esl
Other Gains
17,1541
li.0￿)
18,1541
112,8181
Net movement in funds
17,1541
11,0001
18.1541
112,8181
Reconctliation of funds:
Total funds brought forward
204,298
1,568
205.866
218.684
Total funds carrled forwaryl
197.144
197,712
205.866
Page 15