REGISTERED CHARITY NUMBER". 1158894
ST BARNABAS wrrH CHRisf CHURCH WORCESTER
ANNUAL REPORT AND FIN
CJAL STA
ME
FOR ThEYEAR ENDED
DE
MBE

sr BARNABAS wrrH CHRisf CHURCH
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Cont•nts
Annual Report
Independent ExamSnerfs Report
Statement of Flnanclal Actfvltles
Balance Sheet
io
Notes to the Flnancial Statements
11-20

The PCC members (the trustees) present their annual report and accounts for the year ended 31 December 2024 which
comply wlth the Church Accounting Re8ulation$ 2006 and the Charity Commission's Statement of Recommended
Practice.
REFERENCE AND ADMINisfRATIVE DEfAIiS
St 8arnabas wlth Chrlst Church Is pan of the Olocese of Worcestef wlthin the Church of England. The correspondence
address is The Vicarage, Cranham Drive, Worcester. WR4 9PA. The charity registration number is 1158894.
Members of the ParochSal Church Councll IPCCI are either ex officio or elected annually at the Annual Parochial Church
Meeting IAPCMI in accordance with the Church of England's Church ReP￿sentatIon Rules. The voting members of the
PCC are a150 Trustees of the charity.
The members of the PCC durln8 the perlod from l January 2024 untll the date thls report was approved were-
Votlng members:
Priest-In-Char8e
Revd Sarah Northall
Assoclate Priest
Revd Rosie Moss
Churchwarden
Maryjames
Also Deanery Synod Rep
Llcensed Lay Minister
Julle Berrow
{Ex-offlclo from 14 Aprll 20241
Deanery Synod Reps
John Dentlth
(Ex-offlcio as Diocesan Synod memberl
Also PCC Lay Chair
Also Joint PCC Secretary
Marlan Bailey
{Mary James
Also churchvnrden)
Elected members
Rachel Chalmérs
Helen Platt
Jackle Campbell
Ann Bryant
Sue Martyr
Sue Sykes
Philippa Hawknns
Margaret Gandon
Vènessa Haddleton
Also Parish Safe8uardini Officer
so Jolnt PCC Secretary
CO￿pted members
Aidan Melarkey
Also PCC Treasurer

BARNABAS WITH CHRIST CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
STrUCTURE, GOVERNANCE ANO MANAGEMEP
Revd Sarah Northall continues in her role of Priest-in-charge. alongside her existing duties as the Vicar of Worcester St
Wulstan.
The appolntment of PCC members is set OLrt In the Church Representation Rules. All church attendees are encouraged to
register on the Electoral Roll and stand for election to the PCC. All members of the PCC are also trustee5 o*the Charity.
The PCC met formally seven tlmes durln8 the year. It also operated throu8h 5ubcommittee5 which met between full PCC
meetings. These are the Standin8 Committee which has power to transact the business of the PCC between meetlngs
sublett to the dlrectlon of the PC¢ and committees dealing with the Fabric of the church, with its Worship, with
Outreach/Youn8 People, with Pastoral Matters. With Mission Givin& with Events and Publicity and with the Parish Hall.
RE5PONSI8ILmE5
St Barnabas wlth Chrlst Church PCC has the responsibllty of co-operatlng wlth the Prlest-lnlharge in promotlng the
whole mission of the Church - pastoral, evangelistic. soclal and e¢umenital. It also has malntertan¢e responsiblllty for St
Barnabas Church and Church Hall. The Chrlst Church chapells retalned by the Dlocese for use by the Parish out of the
lease of the Tolly Centre to the Local Authority. The inventory of the conlents of the church was updated by Margaret
Gandon and checked In March/Aprll 2023 prlor to the APCM.
STAFF AND VOLUNTEERS
Thè Diotese provided the Stipend of the Priest-in-charge (who resides In the Vlcara8e of Worcester
St WLtlstanl. The Associate Priest licensed to the parish in July 2023 O'ointly with the pari5he5 of Worcester
St Wu15tan and Worcester Sl Nlcholasl Is a 5elf-supportin8 mlnister and is therefore non-stlpendiary. The PCC covered
payments to the orRanist and the Church cleaner. Otherwise volunteers provided the backbone of the Churches,
activities. Members of the church played a¢ti¥e roles in the church worship and ministry as readers, intercessors,
musicians, flower arrangersi 8ardeners, refreshments, bereavement vlsltors, administrators. treasurers, worship leaders
and volunteers.
PAR15H ELEcfoRAL ROLL
At the end of 2024. the￿ were 72 church members on the Electoral Roll. of which 25 lived outside the parSsh.
08JECrnIES AND AcfiviTIES
The trustèes confirm that the PCC has complied with the duty in sÈrtion 17151 of the 2011 Charities Act to have due
reBard to guidance on public benefit when reviewing the Pc￿$ aims and objectives and in plannin8 futurè activities. The
objertive of the PCC is the promotion of the whole mission of the Church of England in the Ecclesi35tical Parish of St
Bamdbas with Christ Church. All public worshlp is provided free of charge and 15 open to all. The attivities include=.
the provlslon of sacred spaces. open to all. for the purpose of personal prayer. and for the use of local school5.
pastoral work includin8 the visiting of the sick and bereaved
the teachinB of the Christian faith
the provislon of community events open to all
the provision of chaplaincy services to local schools
the relief of poverty and hardship
SAFÉGUARDING
Rachel Chalmer5, the Parish 5afe8uarding Officer. ensured that the PCC remalned compliant with the current legi51atlon.
GENERAL DATA PROTECTION REGULATIONS
The PCC continued to operate wlthln these regulations.

ST BARNABAS WITH CHRlSf CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
COMMUNICATIONS
We continued to run an effective and up to date website and Faeebook page: Thanks to Julie 8errow, Jatkie Campbell
and Penny Evers. There was a pause in the availability of the website for part of the year whilst renewal of the PCCS
Ilcense was bein8 negotiated. but this has now been resolved.
ACHIEVEMENTS AND PERFORMANCE
THE MINISTRYTOTHE YOUNG
We were pleased to welcome the Swuts and Cubs to our Remembrance Day servlce.
Our services èncourage participation of as many children and youn8 people as are present and who would like to-
Including welcomln& readin8 and saylng the prayers. In being Involved they are learnin8 about what we do In church and
why.
Sue Sykes. Vanessa Haddleton and Brian Penson faithfvlly led the Open the Book sessions at St. Barnabas School every
Monday Sn term tlme.
Green Lane Prtrschool ¢ontinues to meet In the ¢hurch hall. Thls Includes the provlslon of part of the former Rectory
garden for use as a forest school. Includlng the installatlon of blrd boxe5 and Insect bug hotels. The PCC was grateful to
recelve the cooperation and encouragement of the Diocesan Parsonages 8oard In transferrln8 that area from dlocesan to
parish administr?tion. The PCC is pleased to continue to host this successful co-operation with our nearest school.
sr BARNABAS REcfoRY
The Rectory is no lon8er ￿qUIred by the dlocese. and was sold durin8 the year to private buyers.
THE MINISTRYTO FAMIUES
In 2024 the church offered the usual Crlb 5ervlce on Christmas Eve and baptlsms when requested. A well equlpped,
dedicated play area is available at all services under parental supervision. The usual Good Friday service for children was
not held, to encourage attendance Instead at the Passion Play in the clty centre.
THE MINISTRYTO THE COMMUNITY; LOCA¥ NATIONAL AND INTERNATIONAL
The parish hall continued to be used for a pre-school (run by St Barnabas C.E. Primary School). The pre4chool uses It in
the mornings and afternoons and It is also used by the ehurth communrty for occasional soaal events. including Bums
Night, and for private hire by parishioners
Other events in church included 4 brass band charity concert given by Worcester Concert Brass, and a pre-Chri5tmas
festival of Nativlty Crib Sets. We continue to provide a well-cared for churchyard 8reen area for those who walk dogs and
bring thelr children to play on the green. Thanks to all volunteers who keep our grounds so beautifully.
Ongoing mlnlstry to Regency High School, St Barnabas School and Bishop Perowne Academy included taking part
in Easter, Harvest and Christmas services. sometlmes in year groups. and school visits by the chaplaincy team when
posslble. Our commltment to and relatlonship with St 8am3bas CofE Primary School and Bishop Perowne Church of
England College, being the two church schools in the parish. is particularly strong.

ST BARNA8AS WITH CHRIST CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUN
FOR THE YEAR ENDED 31 DECEMBER 2024
IL
MISSION GIVING GROUP
The Mission Fund is allocated IO% of the previous yearfs total donations from the Planned Giving Stheme and the Sunday
morning service plate collections.
Thls Mlsslon Fund allowance Is allocated on a quarter￿ basis and donations are usually made around Lent, Harvest time
nd at Christmas. The committee meets to discuss options and ideas and donatlon allowances, usually dlvided between
Local, Natlonal and Internatlonal charltles and Diocesan Mission Links. The su88ested payment5 are then formally aBreed
by the PCC. A IFst of donations together with information and ècknowledgernents are put on the Mission Fund Notice
Board at the back of the Churth.
Our Chrlstma5 shoe box appeal for St. Paul's Hostel and Ma88s Day centre, coordinated by Mary James. resulted In a total
of 150 boxes and ba8$ being donated to the two charities. We thank Britannia Square residents and the United Reformed
church, as well as our Cluster of churches and many friends for their generosity in time and money. The boxes/ba85 were
blessed in church on Wednesday 18th December 2024.
The Chlldren's Society Box collection was ctrordlnated byjohn Dentith and £199.69 was raised thi5 year.
2024 M1s51on Fund Glvlry
Local:
Acorns Chlldren's Hospice
Angel Tree Project, Long Lartin Prison
Easter Passion Play in Worcester
Worcester Foodbank
Farmin8 Community Network
Good Soil, Top Barn Worcester
New Hope Worcester
5t Paul's Hostel for the Homeless
WCWR Iworcester City Welcomes Refugeesl
£2LXI
£2
£2￿)
£2
£250
£250
£250
£21yJ
£2
Int•rn•tlon•l:
8lshop John's Lent Appeal for Friends of the Holy Land
Chrlstlan Ald Week
Christian Aid/DEC Middle East Humanitarian Appeal
Marls Meals Harvest Appeal
Church Misslon Society Ireland
Water Ald Harvest Appeal
£51X)
£3C
£200
£250
£3(Y)
£250
Total Donatlons for 2024:
£3.750
MAGOEBURG UNK
It was Still not possible to welcome a party of vlsltors to the parish in 2024. E-mail contart is beln8 malntained.
WORSHIP
One Eucharist each on Sunday morning and on Wednesday morning, except for
One sunday mornlng seThfice per month. usually but not exclusively the flrst Sunday. whlch Is designated a5
Something Else Sunday. and when a non-Eucharistic service is held. This is led by members of the volunteer
leadership in worship team. and one Wednesday service likewise.
A new Sunday evening non-liturgical service called Crossroads was introduced during 2024.
When there is a fifth Sunday in the month. a cluster Eucharist service is held for the combined congregations of
the three cluster parlshes. This Is held in one of the cluster church buildings. by rotatlon.

ST BARNABA5 wrrH CHRisf CHURCH
ANNUAL REpoKf OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
Seasonal services including Ash Wednesday. Lent, Holy Week and our Patronal Festival were held as usuals plu5
Christmas services and schools carol services and other worship events.
Our prayer request'post-box, which wa5 installed outside the main church doors continues to be used. often bv
non-church members. It is opened regularly and the prayer requests are actioned.
Re8ular bible study courses which recommenced following the Covld Internrption were paused for much of
2024. but will be reintroduced in 2025.
Our leadership in worship team continued to benefit from the support of.. Revd Andrew Gandon, as a retired prlest wlth
Permission to Officiate IPTOI, who also runs the house Bible Study group and offers pastoral support- Revd Jonathan
Klmber who has jointd our con8re8ation has now also been 8ranted Permission to Officiate by the Bishop, and is
therefore a welcome addition to the team. Revd Sooz Magee joined us in July 2024 as a curate in training.
lulle Berrow contlnued her valued contribution as Llcensed Lay Minister. and is now also training for ordlnatlon.
Judlth and Chrls Ford formerly inspired the PCC and congre8ation as Eco-reps. up untll the tlme of Judls untimely death
in May 2023. Sue Martyr has now tsken up the challenge as thelr replacement.
The Audio-visual system ¢ontinued to provide new and creative ways to en8a8e In worship and to welcome those people
who come who are more famlliar with using this technology, as an aid to more Involvement wlth what happens In
church. tt is also used on other occaslons, such as school visSts and services and social events.
Thanks arè due to those who contribute to Sunday worship by welcomin8 people. makin8 muslc, readin8, leading
intercèssions, countlng money, flower arran8ing and generally preparing the church. And to the many people who also
8lve thelr time and effort durin8 the week to ensure the smooth runnin8 and upkeep of the church and church hall,. both
of whlch had maintenance arKI repair works done to them to keep them fit for purpose.
MUSIC
The Viscount diBital organ has now been in place for almost 4 years and continues to provide effective accompaniment
for services, with its re¢ordin8 facility showin8 It5 Worth. The p05itlon of the console has made the life of the organlst
much easler for both hearlng the slnging la challenge from the old organ console) and being able to see what's 80ing on,
not only at regular 5ervlces but at weddln8 and funerals.
The Nlcholson plpe organ was given Its annual tuning and maintenance in December. though It Is little used now (the
digStal'5 convenlence and effectivenes5 rather supplant its usefulne551. At the time of purchase of the Vlscount, the PCC
determlned that we should keep the plpe organ in workin8 order for S years which wlll bè reached in Feb 26. It ml8ht be
time to Start discussions.
Unfortunately the di8ltal electric piano used on 'band' Sundays developed faults which were not repairable, and it has
therefore come to the end of its working life. Whilst funds are ralsed for its replacemenL our portable instrument is
brought into use when needed.
Music for worship can now be more varied, as the use of our audio-vlsual system means that we are not tled to one
hymn book.
Thanks are due to Brian, John. Andyi Guy* Jonathan and Steve who make a great contribution to the music, and also to
8rian arbd John for maintainin8 the music rota. We are 4150 partlcLtlarly 8rateful to John Hockln81 who thou8h he is no
longer our pernianent or8?nist contlnuès to provlde music for us at re8ular intervals, to a laudable and highly
profe55ional stsndard.

ST BARNABAS wrrH CHRisf CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
CHRIST CHURCH
Further discussions continued in 2024 regarding our church presence on the Tolladine Estste and in the Tolly Centre,
pending the resolution of fabric issues in the chapel itself. These works were commented in the autumn and are now
complete. For the patronal festlval, Christ the Klng, a cluster Euchafist servlce was held in the community hall, at whlch
we were pleased to welcome the Bishop of Dudley. the Rt Revd Martin Gorick.
FINANCIAL REVIEW
The funds of the church were deployed to support the general activities of the church in St Bamabas with Christ Church.
to improve the facilities offered by the church hall including redecoration. and for other projects which are mentioned in
the notes to the accounts where all desi8nated and restrirted funds are listed.
The eff*rt5 of the Covid-19 Pandemic continued to leave an impact on attendance numbers and parlsh finances.
However, due to the continued 8eneroslty of our church members, together wtth some Very welcome financial support
from the dlocese. thls Impact has been mlnlmi2ed as far as possibk and the PCCS finances remain in good health.
RESERVES POUCY
The PCC plans its payments as far as posslble to match the tlming of its receipts. It seeb to malntaln general unrestrlrted
reserves of a 5ufflcSent amount to cover such variations in the timings of payments and receipts as are nevertheless Ilkely
to occur. Any addltional operatlng surpluses are transferred to designated reserves covering areas where future
expendlture Is thought likety to be required- for example for the tsbrlt of the Church. Should there be an operating
deficit In the general fund. thls is dealt with by means of transfers from such designated reserves whl¢h, In the vlew of
the PCC, may be afforded. Receipts where the dofior specrfies the purpose of the payment, either expllcltly or implicitly.
are placed into restricted funds and are recorded in the ye4r they are recefved even If the Intentlon of the donor Is to
over several yearfs expendlture.
The G•n•ral Fund
The unrestricted general fund deals wlth the consolldated ongoing activities of both of the churches.
For more information about the General and Unrestrrrted Funds. the finanaal statements refer.
The Restrfrted Fund
The Funds held as restricted can be found In the financlal rtatements.
THE FiJfuRE
The PCC plans to undertake the followin8 in 2025-
Contlnue to dèvelop our mlnlstry within our cluster group. under the 8uidance of our Priest-ln-charge Revd Sarah
Northall and a new Area Dean (when that person is appointed to succeed thÈ Revd Canon Diane Cookseyl, and continue
to foster relatlonships.
The further dèvelopment of Lay Ministry includlng that of our Ll¢ensed Lay Minister and our ALM,
Continue our sense of being an 'lnvitationaY Church- remaining open to the community and being able to provide Safe
and Sa¢￿11 space as well as use as a venue
Fatth Courses for children and adults, including when appropriate joint courses with our duster colleagues.
Develop the ministry of children and young people, especially through our work in lo¢al Khools.
The continued development of our coffee and chat morning.
Conslder optlons for improvlng access to the church entrance off Church Road.
Expond our hymn repertoire and ¢ontinye to welcome the Music Group.
Continue bein8 an Eco-church with a view to improving our cart￿n footprint. buildlng on the achievement of our Silver
Award.
Consider options for the future for church life at Christ Church, now that fabric repairs to make it more fft for purpose
have been completed.

ST BARNABAS WITH CHRIST CHURCH
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
PCC MEMBERS, RESPONSIBILITIES
The PCC members are responsible for preparing the Trustee￿ Annual Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting
PractlcÈl. The law applicablè to charities in England & Wales requires the trustees to prepare financlal statements for
each financial year which give a true and fair view of the State of affairs of the charity and of the incoming resources and
application of resources of the charity for that period. In preparin8 these finantial statements, the trustees are required
to:
select sultable accountln8 policles and then apply them consistently,.
observe the methods and principles in the Charities SORP 2015 IFRS 1021,.
make judgments and estimates that are rea50nable and prudent,.
state whether applicable accounting standards have been followed. subject to any material departures dls¢losed and
explained in the financial statements-
prepare the financlal statements on the 8oln8 concern basls unless It is Inappropriate to presume that the rharrty wlll
Continue in operatlon.
The trustees are responsible for keeplng proper accounting records that disclose wlth reasonable accuracy at any tlme
the financlal positlon of the charlty and enable them to ensure that the financlal statements comply with the Charltles
Act 2011, the Charitles (Accounts and Report51 Regulations 2CQ8 and the provlsions of the trust deed. They are a150
responsible for safeguardlng ihe assets of the charity and hence for taking reasonable steps for the preventlon and
detectlon of fraud and other Irregularltles.
Approved by the Parochlal
uncll on
slened on Its behalf by:
Revd Sarah Northall

REPORT OFTHE INDEPENDENT EXAMINER TOTHE MEMBERS OF
ST BARNABAS WITH CHRIST CHURCH
I report to the charity trustees on my examination of the accounts of the PCC for the year ended 31 December 2024
which are set out on pages 9 to 20.
Responslbllltles and ba515 of report
As the charivs trustees you are responsible for the preparation of the accounts In attordance with the requlrements
of the Charities Act 20111'the ACVI.
I report in respect of my examination of the charl￿$ accounts carried out under sectlon 145 of the Act and in carrylng
out my examination I have followed all the applicable Directions given by the Charity Commission under sectlon
1451Sllbl of the Act.
Independent ex•mlner's ststernent
I have completed my examinatlon. I confirm that material matters have come to my attentlon in connection wlth
the examination giving me cause to believe that In any materlal respett:
accountin8 records were not kept in respect of the charlty a5 required by sectlon 130 of the Art,. or
the 3c¢ounts do not accord wlth those records; or
the accounts do not comply with the applicable requirements Concerning the form and content of accounts set
out in ihe Charities (Account5 and Reports) Regulation5 2Q)8 other than any requirement that the accounts 8lve
a 'true and falr vleW whSch Is not a matter considered as part of on independent examlnation.
I can confirm that there are no matters in connectlon with the examination to which attention should be drawn In thls
report in order to enable a proper understanding of the accounts to be reached.
Rl¢hard Ounkley FCCA cfA
RD Accountln8 Itd
12C Two Locks
Hurst Buslness Park
Brlerley HS11
West Mldlands
DY5 IUU
Date .

li- I
e4 IP

ST BARNABAS WITH CHRIST CHURCH
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
FIXED A55Efs
Tangible assets
47.767
39,622
47,767
CuRRE￿ASSErs
Debtors and prepayment5
Cash at bankand in hand
io
1,063
0.036
1,022
97.913
iii,o
98.935
LIABIirnES
Creditors- Arnounts falllng due wlthln one year
li
10,687
6.892
CURRENT ASSErs
91043
TOTALASSEtS LESS CURRENT UABIUTIES
139,810
TOTAL NEfASSETS
I￿,034
139,810
PARISH FUNDS
Unrestrtcted funds
Deslgnated funds
Restrlcted funds
16,937
72.936
50.161
13,796
79A96
46,518
13
140.034
139,810
Approved by the Paro¢hSal Church Councll on
and slgned on Its behalf by:
Revd. Sarah Nt)rthall
io

ST BARNABAS WITH CHRisf CHURCH
NOTES TO THE F
NANCIAL STATEMENTS
FOR THE Y
R ENDED 31 DECEMBER
ACCOUNnNG pouaE5
Gefieral inlornRtlon and ba$15 of preparatlon
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared
in accordance with Accountin8 and Reporting by Charities.. Ststernent of Recommended Practice applicable to
charltles preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 issued on 16July 2014 las updated through Update Bulletin I published on 2 February
20161, the Finantlal Reporting Standard appllcable in the United Kingdom and Republic of Ireland IFRS 1021, the
Charlties Act 2011, the Church Accountrng Re8ulations 2CK16 and UK Generally Accepted Ac¢ountin8 Practice.
The charity has applied Update Bulletin l a5 published on 2 February 2016 and does not Include a cash flow
statement on the grounds that it Is applying FRS 102 Section IA.
The financlal statements have been prepared on a 8oln8 concern basis under the hIstori￿r cost conventlon
except for the valuation of investments which are shown at market value. The financial statements include all
transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of
church groups that owe their main affiliation to another body. nor those that are informal gatherings of church
members. The financial statements are presented Fn 5terlinB which is the functional currency of the charity and
founded to the nearest£.
Thè si8nificant accountlng policies applled in the preparatk+n of these fjnanclal statements are set out below.
These polkles have been conslstently applied to all years presented unless otherwlse stated.
Incomlni Resour¢es
All Incomlng resource5 are included In the SOFA when the church becomes legally entltled to the Income and
when the amount can be quantified with reasonable certalnty.
Colle¢tions are reco8nlsed when recelved by oron behalf of the PCC. Planned 8lvlng is recognised when recelved.
Grant5 and legacies are recognised when receivable (that is. when the body gtvinR the grant or legacy confimis
the amount and date of the disbur5ementS, that the PCC has met all the term5 of the grant or legacy and that It
Is legally entltled to the disbursement).
Income tax recoverable on gfft ald donations Is accounted for when the 81ft Is received, not when the tax refund
is re¢eived.
When Incoming resources have related expendlture las wlth fundralsin8 income) the Incomlng resources and
the related ￿sourceS expended are accounted for gros5 in the 50FA.
Rental Income from letting the Church Hall is accounted for when it falls due.
Dividends and interest are accounted for when ￿e1Vable and includes any recoverable tax.
Rewrces expended
Expenditure is included on an accruals basls and 15 recognSsed when there Is a le831 or constructive obll8ation to
pay for goods or servlces.
All costs have been directly attrlbuted to the various cate8ories within the 50FA. General sUPPOrt costs are held
wlth the General Fund.
li

sr BARNABAS wrrH CHRIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECÉMBER 2
Icontinuedl
ACCOUNTING POUCIES
Continued
As the church 15 not registered for VAT, all expendrture is Shown Incluslve of VAT.
Governance costs include the cost of PCC meetings and independent financial review if charged.
Parish Share is accounted for when paid except that any ParSsh Share unpaid at the end of the financial year is
provided for in the accounts 05 a constructive obligation, although not a liability. and Is Included in the balance
sheet as a Ilability. Parish share overpaid Is treated as a prepayment agalnst next year's agreed share.
Uabllftl•s
Llabllitle5 are recognised as soon as the legal or constructive obll8ation arise5.
Flxed assets
Conse¢r4ted property and mo¥•ble church fumlshln85
Consecrated property of any kind 15 excluded from the accounts by 5.10121 lal of the Charitles Att 2011.
Movable church lurnishin85 held by the Vicar and Churchwardens on spetial trust for the PCC. and which require
a faculty for d5sposal are accounted for as inaliènable property unless eonsecrated. They are listed in the church's
Inventory and can be inspe¢ted lat any reasonable timel. For inalienable property acquired prior to 2005 there15
Insufflclent cost Information avallable and therefore such assets are not valued In the accounts. Items acqulred
since l January 2005 will be capltallsed and depreciated In the accounts over their currently estlmated useful
economic life on a strai8ht line basis.
All expenditure Incurred in the year on consecrated buildin8s or on Indlvidual items under £1,5￿ net of VAT1£1800
Inclusive of VATI Is wrltten off.
ThÈ Hall Screen purchased in 2014 Is being wrltten off over its expected life of 10 years on a straight Ilne basis.
The church boller purchased Sn 201815 belng wrrtten off over Its experted life of IQ years on a stralght Ilne basls.
Other fixture, ffttings and office equlpment
Equipment used within the church premises Is depreclated on a stralght line basis over 4 years. Individual Items of
eq¢Jlpment with a purchase prlce of Itss than £1.81X) Inclusrve of VAT are wrltten off when the asset is acquired.
Consecrnted andbenefteproperty
Consecrated and benefice property of any knnd is excluded from the financial statements by Section 10121 lal and
It) of the Charlties Att 2011.
Mo￿￿ble churchfvmtshlnqs
These are capitslised at cost and depreclated over their useful economic life other than where insufficient cost
information is available. In this case the Item is not capitalised. but all items are included in the Church's Inventory
in any case.
12

ST BARNABAS W￿N CHRisf CHURCH
NOTES TO THE FINANCIAL STATEMEp¥f5
FOR
E YEAR ENOED 31 DECEMBER 2024 Icontinuedl
Investments
Investments quoted on a recognised stock exchange or whose value derlves from them ICIFS, etcl are valued at
market value at the year end. Both realised and unrealised gains/llossesl are shown under'net gainslllossesl on
investments. section of the SOFA.
Short•temi deposlts
Include tash held on deposlt elther wfch the CBF Church of England Funds or at the bank.
Funds
Unrestricted funds are #eneral funds available for the general objectrves of the church. Designated funds are
funds that have been set aside by the PCC for partlcular purposes. the PCC may change the designated purpose
should circumstances change.
Restrlcted funds can onty be used for the purposes for whlch they have been glven wlthln the objectives of the
church. The cost of ralsing and admini5ter5ng suth funds. if any, are charged agalnst those specific funds.
Flnanclal instruments
Financial liabilities and equity instruments are classified accordlng to the substsnce of the contractual
arrangements entered into. An equlty Instrument Is any contratt that evldences a resldual interest In the assets
of the entity after deductlng all of Its finandal Ilabllhles.
Where the contractual obllgatlons of finandal Instruments are equlvalent to a slmllar debt instrument. those
flnancial instruments are classed as financial liabilities.
Flnanclal 1Sabilltles are presented as such In the balance sheet. Flnance costs and gains or losses relatSng to
financial Ilabilltles are included in the profit and loss account. Finance costs are calculated so as to produce a
constant rate of return on rhe outstandln8 Ilablllry.
Where the contractual terms of share capital do not have any terms meeting the definition of a financlal Ilabllltv
then this is classed as an equity instrument. Dividends and distributions relatinq to equbty instruments are
debited dirert to eqsjity.
Tot•1
Totsl
2024
Totsl
2023
Pl•nnedGlvln8
Tax RecoverablÈ
Collertlons
Don•ti¢
Gr*nts
X136
171
L623
$50
136
4371
23
38,136 40.276
4.371
4812
L623
1396
15.325
255
$09 iwi
775
509
775
77.964

ST BARNABAS WITH CHRIST CHURCH
TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024 Icontinuedl
Grants recelved, Induded In the above, are as follows:
Totsl
Totsl
Mlnor RepalrsGrant
Low Income Grant
1,170
17,139
IL421
IIA21
INCOMÉ FROM CHARtrAOiE PLIMTIES
Total
iIDrestrlrted
Tot•1
Total
2023
Res￿rted
Churth H•ll Lettlnqs
Fees
Parlsh ma0￿*ne
Traidcraft Sal•s
Flowers
.350
15,350 14,362
4,IY13
J6S
146
15.31
19,686
19,686 19,383
Totsl
Uh￿str1rted
UnTe•trlrted D*slwMled Funds
Totsl
Tot•1
2023
Fundrnlsl
105
105
OMEFROM IPIVESTMEflWS
Totsl
Tl)tsl
Tot•1
2023
nk Interést
1752
752
1752
1752
752
752
1,418
14

ST BARNABAS WtrH CHRisf CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024 {continued)
EXPENOtTURE ON CHARifABiE ACTMnES
Tolal
Unrestrlcted
Totsl
2024
Totsl
XJ23
Missionary and diaritable 8l¥Jng
Olocesan parlsh share
Fèes payable tothe diocese
Church runnlng arbd malntenance
Churchyard upkeep
Church Hall runnlngcosts
Upkèép ol servlces
Eduotlon
Muslc
Tolladlne Mlsslon expendbture
Sundry
Travel costs
Depreclatlon
Bank tharges
Independent E¥amlnefs Fee
4750
3.750
50,139
L956
70
3.750
50.139 42.421
L956
1512
80 ￿701
810
9,364
50.139
l956
370
13105
160
105
4129
4010
8.n9
81
L368
n8
n8
&n8
19,610
IL132
ILiIA28 84.733
COST OF INDEPENDENT EXAMINAnoN AND OTHER FINANCIAL SERVICES
The amount payable to the Independent examlner In respect of the c05t of preparatlon of the flnanclal
statements and external scrutiny for the year ended 31 December 2024 was £1,38012023: £1,320).
TRUS7EES' REMUNERATION AND BENEFrrs
No members of the PCC received any remuneration or other benefits for their work on the PCC for the year
ended 31 December 2024 nor lor the year ended 31 December 2023.
TRUSTEES, EXPENSES
No trustee was paid any expenses for the year ended 31 De￿rnbel 202412023: ENIII.
15

ST 8ARNABAS WtrH CHRisf CHURCH
TES TO THE FINANCIAL STATEMENTS
THE YEAR ENDED 31 DECEMBER 2024 Icontlnuedl
TANGIBLE FIXEDASSErs
FIx￿re& Flttln85
and Equlpment
As at ljanuary 2024
Addltlons
01spos•ls
As 81 31 De¢emtw2024
87.213
Depre¢l•tlon
Asat ljanuary 2024
Ch•r$e forthe year
01spoM15
8,146
A5 •t 31 Doc•mber21)24
47.592
tlet boolvalue at31 De(embeT2024
N•t 8oDkV•lue •t ljonuory 2024
47.767
DEBTORS
Totsl
Tot•1
202J
Glft Ald recover•ble
c63
L022
1,063
1,022
CRE
Total
Total
2023
DlocÈsan F•05 (note 14)
Accwals
7J)76
L7TJ
10.086
6.892
16

ST BARNABAS WITH CHRIST CHURCH
NOTES TO THE FINANOAL STATEMENTS
R THE YEAR ENDED 31 DECEMBEA 2024 Icontinuedl
12.
FUNDS RECEIVED AS AGENT
The PCC acts as an agenry for the Dlocese for the ￿elpt of fees for weddin8s and fijnerals and for the payment of
fees to officiatin8 NSMS ond retired ministers. The PCC receives an administratlon fee of 5% of the gr05s amounts
involved for thls service. Net fees due to the Diocese forthe year ended 31 December 2024 are as follows..
8•lance owlnB at lJ•nu•ry2024
Gross fees collect•d durlng 2024
Admln fèe retalned15%}
I￿3}
Asat 31 Oecember 2024
7,076
Fees p•id In th• y••r
BalarKe owlngot 31 L)ffember 2024
7,076
17

ST BARNABAS WITH CHRIST CHURCH
TE5TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024 Icontinued)
13.
RESTrICTED FUNDS
The income funds of the charity include restrirted funds comprisin8 the followln8 unexpended balances of
donations and grants held on trust for specfflc purp05e5'.
Tr•nrf•
D•l•K• at I I￿01)￿¥ R•sourc•s Gths on b•tw••n Oal•nc• at 31
•xp•nd•d In¥•It￿ fvnd•
Dw24
Chrlrt Churth R•fwbl*hm•nt
H•ll App•*l Fund
H•ll App••l FuNls- DIMbl•d hdlld
Fundr•l¥lni: Mi￿•bu￿ Vlllt
Youth Pll¢rtmmp Fund
F•brf¢ Fund
thur¢h Boll•r Fund
Ory•n Fund
F•brf¢ Fund
14775
17,1161
7,659
14,157
3.615
2.850
887
247
6,547
IIA16
2,785
14.IS7
3,613
2.850
247
¢728
19251
IW51
46518
.77S
IIL1321
50.161
Aestrlcted funds are held for the followlng purposes:
Chrlst Church Refurbishment
Hall Appeal Fund
Fundraising.. Madgeburg W15it
Youth Pilgrimage Fund
Fabric fund held a5 shares
Fabrlc Fund
Organ Fund
Church Boller Fund
Funds ralsed for the refvrbishment of the Christ Chur¢h buildlng
Funds for Parlsh Hall related development
Funds raised for MagdeburgHospttality
Funds raised for youth pilgrimagelcamp
Restricted fabric reserve5 held in the form of shares
Funds held for the Fabric of the building
Funds spent on a new di8ital organ held for depreclatlon purposes
Funds spent on the replacement boller held for depreciation purposes
18

ST BARNABAS WITH CHRIST CHURCH
NOTES TO THE FINANCIAL STATEME
FOR THE YEAR ENDED 31 DECEMBER 2024 Icontinuedl
14.
DESIGNATED FUNDS
Tr•n¥l*r*
b•tw*•n B•1•￿￿ •t 31
D•¢-24
D•lIn￿ rt I Inc•mlry R•¥ourc
J•Tr24
G•kn• on
Hall Boll•r A•Mr¥•
H•ll M•lnt•n•no ft￿•r￿•
Mlulon Gl¥lni
G•n•rnl F•brlc R•w
Don•tloM Un•llo¢•t•d
AV Equlpm•nt
M￿￿ Dlr•¢tor
Muik
14,144
29.
1928)
113.1241
13,750)
13.116
26,119
15JOO
16,0001
3.750
492
26,779
7,3
798
492
26,779
5,492
798
{1
79A96
ISJOO
119.610)
12,2501
72,936
The main desi8nated funds held are for the following purposes:
Hall Boilèr Reserve
Hall Malntenance Reserve
Mlsslon fjivlng
General Fabrlc Reserve
Donations Unallocated
AV Equipment
Music Dirertor
Muslc
To ensure the ¢hur¢h can maintaln the Hall boiler.
To ensure the church can keep the hall fit for purpose.
To 5UPPQrt M1551on Glvlng
To provide for future fabrlc repalrs
Monies set aside in anticipatlon of slgnlflcant future expendlture.
Funds spent on AV equipment held for deprèciation purposes.
Organist payments
To provkle fgr fu￿re pur¢hases of muslc resources
15.
MAIN TRANSFERS BETWEEN FUNDS
The main transfers durln8 the year were as follows:
1. £6,oL￿ from Hall Maintenance to cover general malntenance
The deficlt on the Mission Giving Fund has been covered by a tran￿er from the General Fund.
19

ST BARNABAS WThH CHRisf CHURCH
TES TO THE FINANCIA
ATEMENTS
FOR THE YEAR ENDED 310ECEMBER 20
Icontinuedl
ANALYSIS OF NET A55EfSBY FUND
Flxed
Culrent
Cyedltors
Unrestrfrted Funds
IV55
89A73
Restrtct•d Funds
19066
3L045
50.161
39MI
IILOg9
140.034
19.
RELATED PAR
cnoNS
There are no related party transattlons to report.
20