2025-12-31-accounts - Parochial Church Council Of The Ecclesiastical Parish Of St.lawrence, Stratford-Sub-Castle, Wilts

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Charity registration number: 1144745

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LAWRENCE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	12—13

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Trustees' Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

Mission

St Lawrence's mission is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

Grants

The PCC discuss and agree various donations to worthwhile causes, in particular continuing to sponsor a student at The Juba Diocesan Secondary School and funding chaplaincy for the Stratford-sub-Castle Church of England Primary School.

Volunteers

The trustees express huge thanks to all volunteers who work so hard to make our church the vibrant and lively community that it is.

Church Maintenance

The PCC takes great care in the care and maintenance of our Grade 1 Listed church

Public Benefit

Operation

St Lawrence Parochial Church Council (the PCC) cooperates with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical for the public benefit. A monthly 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.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Financial Position

The accounts show a deficit of £14,016 (2024 -£8,154). Whilst the PCC are pleased to have increased church income this has been more than matched by a higher increase in expenditure. Whilst our worshipping community and other parishioners can be generous, the number of active supporters is dwindling. On the plus side the Reading Room makes a profit and the net cost of the magazine is relatively low. We are fortunate to have £178,841 in bank accounts and investments so there is a significant buffer. However costs will decrease in 2027 and 2028 due to previously notified decreases in Parish Share. Reserves are finite and measures need to be taken to increase income.

Reserves Policy

The PCC maintain a low risk conservative investment strategy. The current PCC policy is to maintain sufficient reserves to cover 50% of financial risk to which we are exposed from being responsible for an 800-year-old building and a Victorian church hall.

Structure, Governance and Management

Governing Document

The PCC is a statutory body. Its composition is regulated by Church Representation Rules, which were created and amended under the Synodical Government Measure 1969. Their powers and duties are to be found mainly in those rules, in the Parochial Church Councils (Powers) Measure 1956 and elsewhere, piecemeal, in other statutes, measures and canons. Although PCCs have identifiable constitutional features, they do not individually have their own constitutions. The members of a PCC are treated as Charity Trustees for most purposes of charities legislation. The PCC is registered with the Charities Commission and has a charity number. The proceedings of all PCCs are required to be conducted in accordance with the charity legislation and must be minuted.

Organisational structure

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 basis, with new trustees being appointed to provide a balance of skills, experience and representation.

...CONTINUED

Page 1

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Trustees' Report (continued) For The Year Ended 31 December 2025

Governing Document - continued

Risk Management, Safeguarding and the Environment

The PCC has a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A risk register is in place and is reviewed on a regular basis. The PCC has a written Safeguarding Policy and a nominated Safeguarding Officer. The PCC seeks to meet the objectives of the Eco Church scheme where feasible.

Reference and Administrative Details

Trustees

Rev Jean de Garis - Incumbent Rev Suzanna Allen - Associate Priest Mr Jeffrey Long - Church Warden Mr Nigel Afford - Treasurer Mrs Susan Thomson - Church Warden Mrs Joy James Mr David Woollatt Mr James Platt Mr Christopher Lush Mrs Heather Balston Mrs Carole Long Charity Number 1144745

Principal Address

Portway Fosse The Portway Stratford Sub Castle Salisbury SP1 3LD

Independent Examiner

Andrew Williams Chartered Accountant AW Accountancy Dorset Road Salisbury Wilts SP1 3BP

Page 2

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Trustees' Report (continued) For The Year Ended 31 December 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Rev Jean de Garis Trustee 17/04/2026

Page 3

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Independent Examiner's Report to the Trustees of Parochial Church Council of the Ecclesiastical Parish of St Lawrence For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of Parochial Church Council of the Ecclesiastical Parish of St Lawrence (the Trust) for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

�. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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 concerns 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 accounts to be reached.

Andrew Williams Chartered Accountant

17/04/2026 Dorset Road Salisbury Wilts SP1 3BP

Page 4

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 44,132 2,899 24,564 835	Restricted funds £ - - - -	2025 Total funds £ 44,132 2,899 24,564 835	2024 Total funds £ 43,506 5,348 19,556 3,543
72,430	-	72,430	71,953
(14,334) (7,573) (39,628) (10,913) (13,998)	- - - - -	(14,334) (7,573) (39,628) (10,913) (13,998)	(7,688) (10,254) (40,753) (10,428) (10,984)
(86,446)	-	(86,446)	(80,107)
(14,016)	-	(14,016)	(8,154)
(14,016) 197,145	- 567	(14,016) 197,712	(8,154) 205,866
183,129	567	183,696	197,712

The notes on pages 8 to 11 form part of these financial statements.

Page 5

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Comparative Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 43,506 5,348 19,556 3,543	Restricted funds £ - - - -	2024 Total funds £ 43,506 5,348 19,556 3,543
71,953	-	71,953
(7,688) (9,254) (40,753) (10,428) (10,984)	- (1,000) - - -	(7,688) (10,254) (40,753) (10,428) (10,984)
(79,107)	(1,000)	(80,107)
(7,154)	(1,000)	(8,154)
(7,154) 204,299	(1,000) 1,567	(8,154) 205,866
197,145	567	197,712

The notes on pages 8 to 11 form part of these financial statements.

Page 6

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Statement of Financial Position As At 31 December 2025

Unrestricted funds £ 2,431	Restricted funds £ -	2025 Total funds £ 2,431	2024 Total funds £ 3,215
2,431 2,648 33,272 145,002	- - - 567	2,431 2,648 33,272 145,569	3,215 4,991 34,657 154,997
180,922 (224)	567 -	181,489 (224)	194,645 (148)
180,698	567	181,265	194,497
183,129	567	183,696	197,712
183,129	567	183,696	197,712
		567 183,129	567 197,145
		183,696	197,712

On behalf of the board

Rev Jean de Garis

Trustee 17/04/2026

The notes on pages 8 to 11 form part of these financial statements.

Page 7

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

Parochial Church Council of the Ecclesiastical Parish of St Lawrence is an unincorporated charity registered with the Charity Commission, registered charity number 1144745. The principal address is Portway Fosse, The Portway, Stratford Sub Castle, Salisbury, SP1 3LD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Resources Expended

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Fully depreciated Computer Equipment 20% Straight line basis.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts Gift aid	2025 Unrestricted funds £ 35,894 8,238	2024 Total funds £ 35,450 8,056
	44,132	43,506

Page 8

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

4. Income from Other Trading Activities

Income from other trading activities Magazine advertising Magazine donations 5. Investment Income Bank interest receivable 6. Net Income/(Expenditure) The net expenditure is stated after charging/(crediting): Depreciation of tangible fixed assets - owned 7. Analysis of Expenditure Raising funds Church and churchyard Diocese PCC expenses Mission costs	2025 Unrestricted funds £ 20,099 2,658 1,807	2024 Total funds £ 16,225 2,266 1,065
	24,564	19,556
	2025 Unrestricted funds £ 835	2024 Total funds £ 3,543
	2025 £ 784	2024 £ 784
		2025 Activities undertaken directly £ 14,334 7,573 39,628 10,913 13,998
		86,446

Page 9

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

Raising funds Church and churchyard Diocese PCC expenses Mission costs	2024 Activities undertaken directly £ 7,688 10,254 40,753 10,428 10,984
	80,107

8. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

9. Tangible Assets

Land & Property Freehold £ 33,227	Land & Property Freehold £ 33,227	Computer Equipment £ 4,784	Total £ 38,011
33,227		4,784	38,011
33,227 -		1,569 784	34,796 784
33,227		2,353	35,580
	-	2,431	2,431
	-	3,215	3,215
		2025 £ 2,648 2025 £ 33,272	2024 £ 4,991
			2024 £ 34,657

Page 10

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

12. Creditors: Amounts Falling Due Within One Year

As at 1 January 2025 £ 197,145 567	Income £ 72,430 -	2025 £ 224 - 224 Expenditure £ (86,446) -	2024 £ 146 2
			148
			As at 31 December 2025 £ 183,129 567
197,712	72,430	(86,446)	183,696
As at 1 January 2024 £ 204,299 1,567	Income £ 71,953 -	Expenditure £ (79,107) (1,000)	As at 31 December 2024 £ 197,145 567
205,866	71,953	(80,107)	197,712

14. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025	2024
£	£

15. Related Party Disclosures

Page 11

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts In church giving Parish giving scheme Planned giving Appeals Gift aid Charitable Activities: Marriage and funeral income Marriage and funeral fees Other trading activities Reading room booking fees Magazine advertising Magazine donations Investments Bank interest receivable EXPENDITURE ON: Raising funds Reading room costs Charitable Activities: Church and churchyard Church and churchyard costs Diocese Diocese including parish share PCC expenses PCC expenses	2025 Total funds £ 3,407 4,227 22,016 3,610 2,634 8,238	2024 Total funds £ 3,120 4,553 20,768 5,416 1,593 8,056 43,506 5,348 5,348 16,225 2,266 1,065 19,556 3,543 3,543 71,953 (7,688) (7,688) (10,254) (10,254) (40,753) (40,753) (10,428) (10,428) ...CONTINUED
	44,132 2,899
	2,899 20,099 2,658 1,807
	24,564 835
	835
	72,430 (14,334)
	(14,334) (7,573)
	(7,573) (39,628)
	(39,628) (10,913)
	(10,913)

Page 12

Parochial Church Council of the Ecclesiastical Parish of St Lawrence Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025

Mission costs Mission costs Depreciation NET EXPENDITURE	(13,214) (784)	(10,200) (784)
	(13,998)	(10,984)
	(86,446)	(80,107)
	(14,016)	(8,154)

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