Charlty No. 261653
ST MARTIN'S CHURCH, SALISBURY
ANNUAL REPORT AND FINANCIAL STATEMENTS
OF
SARUM ST MARTIN
THE RECTOR AND CHURCHWARDENS ACCOUNTS
(CHURCH OR FABRIC ESTATES)
FOR THE YEAR ENDED 31 DECEMBER 2024
RECTOR
Father David Benjamln Flsher
The Rectory
42 Tollgate Road
Salisbury
SPI 2JJ
CHURCHWARDEN
Mrs Mary A. Lllley
8 Potters Way
Salisbury
spi ipy
CHURCHWARDEN
Mr R. J. Hayes
53 Hilltop Wav
Salisbury
SPI 3QQ
INDEPENDENT EXAMINER
Chrlstopher Bush
Berkeley Bate Outsourclng LLP
Chartered Accountants
Blakey Road
Salisbury
Wiltshire
SPI 2LP

SARUM ST MARTIN
RECTOR AND CHURCHWARDENS ACCOUNTS
(CHURCH OR FABRIC ESTATES)
CONTENTS OF THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
Page
Report ot the Rector and Churchwardens
General Fund- Receipts and Payments Accounts
Rawlings Beque5t- Receipts and Payments AttountS
ststement of Assets and Llabilities
Notes to the Flnanclal Statements
Independent Examlnerfs Report

SARUM ST MARTIN
RECTOR AND CHURCHWARDENS ACCOUNTS
{CHURCH OR FABRIC ESTATESI
REPORT OF THE RECTOR AND CHURCHWARDENS
For the year ended 31 December 2024
The Rector and Churchwardens of the Church of Sarum St Martln. Sallsbury, are the managlng trustees of the Charity
registered as the'church or Fabric Estates Tnjst,. The Dlocese of Sallsburls Dlocesan Board of Flnance is the Custodian
Trustee of the invested capital of the Charity.
The objects of the Charlty are for the purpose of maintaining the fabric of the Church of St Martin, the St. Martin's
Centre. and for other charltable purposes.
The Income of the Charity Is derived from investments of bequests and capital sums Invested wlth the Central Board of
Flnance of the Church of England and from rental income.
The Income of the Chartty Is used for the care. repairand malntenante of the Church buildirng and to provide furnlshlngs
and equipment for use in the Church bvildlng. and the St. Martin's Centre.
The Trustees who served durlng the year were..
Father David Benjamin Flsher
Mrs Mary A. Lilley Ichurchwardenl
Mr R. l. Hayes Ichurchwardenl
St Martin's Church
The annual maintenance programme including Health and Safety risk assessments, fire extinguisher maintenance and
CCTV took place throughout the year. The Llghtnin£ Conductor malntenance was also cB¥ried out. ExtÈnsive
maintenance and redecoration of the Chancel has taken place durlng the year. A nymber of Concerts were held In the
Church durlng the year The Parish office was open on Mondays to Thursdays from 10.00am to 12.30pm.
St Martins Centre
A maintenance programme was managed on a needed basis during the year. A full risk assessment was carried out to
meet our Health and Safety requirements and Fire alarm and CCTV malntenance was 3150 carrled out with minor
works to ensure good working tsrder of all servlces Including replacement of some fire extingulshers. The Halls were
hired to a number of organisatlons throughout the year,.
The EIS school is operatlng throughout the year and hires two rooms for administration, flve elassrooms and a tollet
block at a rent of £1,800 per month in part of the Centre known a5 the"Annexe" These room5 would also ccjntinue to
be hired out to other prwate parties or organlsatlons when avallable, an example belng Pulse Healthcare and
Celebratè vol￿ every October for two weeks to facilitate their rehearsals.
The lower part of the buildlng. alongside the churchyard, is leased to the PCC, whi£h includes the "basement offlce
accommodation" is rented by The Sallsbury Vineyard Church who are responsible for ihe Councll Rates on that
element of the building.
On behalf of the Rector & Churchwardens
Mary Angela Lllley, PCC Vlte Chair
Dated..

SARUM ST MARTIN
RECTOR AND CHURCHWARDENS ACCOUNTS
(CHURCH OR FABRIC ESTATESI
STATEMENT OF FINANaAL AcfiviTIES
For thè Year Ended 31 Dècember 2024
GENERAL FUND- RECEIPTS AND PAYMENTSACCOUNT
2024
2023
RECEIPTS
Mlss Little Bequest 6946 shares CB3015536
Eleanor Walsh Fund 6697 shares C03053122
Interest and Dlvldends receivable
Rent- St Martin's Former Infant's School
4,359
3.699
2,794
34,4rA)
4,292
3,649
1.646
8,709
4S,312
18,296
OTHER RECEIPTS
Transfers from PCC
Study English return of funds
53,887
53,887
TofAL RECEIPTS
45.312
72.183
PAYMENTS
Church maintenan￿ and Repairs (incl Towerl
Bank Char8es and Interest
Insurance
56,010
86
51,027
84
6,7S2
2,307
11,344
2,453
soo
6,303
2,068
8.342
4.213
1.500
Sundry Items/Equipment
Church Hall Repairs & Maintènance
Professional FÈes and Faculties
Church Hall Runnlng
179,4521
(73.5371
OTHER PAYMENTS
Transfers to PCC
51,135
70,061
io.ooo
Transfer to Dlscretlonary Fund
151,1351
180,0611
TOTAL PAYMENTS
1130,5871
1153,5981
Contlnued.....

INVESTMENTS
Partial encashment frorn Fabrlt Fund
25,000
60,000
25,000
60.OC(I
IDEFian/suRPLUS FOR THE YEAR
160,2751
121,4151
Bank Balances- l January 2024
224.581
245,996
Bank Balances- 31 December 2024
164,306
224.581

SARUM ST MARTIN
RECTOR AND CHURCHWARDENS ACCOUNTS
ICHURCH OR FABRIC ESTATES)
STATEMENT OF FINANCIAL ACTIVITIES
For the Year Ended 31 December 2024
RAWLINGS BEqUEST- RECEIPTS AND PAYMENTS ACCOUNT
2024
2023
RECEIPTS
Dividend on shares
65,207
30,615
64,209
18,188
Interest on CBF deposlt account
TOTAL RECEIPTS
95.822
82,397
PAYMENTS
Withdrawal
25,￿0
60.(K)O
YRAN5FERS BETWEEN FUNDS
SURPLUS FOR THE YEAR
70,822
22,397
C8F Dep051t 8alance- l January 2024
566,618
554.221
CBF Deposit Balance- 31 Deeember 2024
637,441
566,618
OISCRECTIONARY FUND- RECEIPTSAND PAYMENTS ACCOUNT
2024
2023
RECEIPT5
Miscellaneous income
Interest on CBF deposit account
855
10,020
634
645
TOTAL RECEIPTS
1,5LK)
10.654
PAYMENTS
1,452
10.761
SURPLus/IDEFICITI FOR THE YEAR
48
C8F Dep0511 Balan￿- I january 2024
126
233
CBF Deposit Balance- 31 December 2024
174
126

SARUM ST MARTIN
RECTORAND CHURCHWARDENSACCOUNTS
(CHURCH OR FABRIC ESTATES)
STATEMENT OF ASSETS AND LIABIUTIES AT 31 DECEMBER 2024
General
Fund
Rawlings
Bequest
Total
2024
Total
2023
Monetary Assets- Investments at Market Value:
Miss Little Bequest 6,946 shares C83015536
Church Discretionary Fund 1,490 shares CB3034658
Lear Memorlal Room 1,027 share5 CB3015341
Eleanor Walsh Fund 6,697 shares C03053122
Rawlings Bequest 106,993 shares CB3015528
CBF Deposlt Fund CB3034361
War Bond Wllmot Trust
Discretionary Account- Lloyds Bank plc
Deposlt Account- Lloyds Bank plc
Current Account- Lloyds Bank plc
95 day Notlce Account- Lloyds Bank plc
160,610
36,701
23,762
135,904
160,610
157,016
36,701
34,925
23,762
23,230
135,904
132,902
2,402,810 2,402,810 2,349,044
637,441
566,168
loo
loo
174
126
80,285
80,285
196,536
3,239
3,239
28,045
80,781
80,781
1,158,997 2,402,810 3,561,807 3,488,542
637,441
100
174
OTHER FIXED ASSETS:
Note
Freehold of St Martln's Infants School
NON.MONETARY ASS￿$
Grand Piano at cost
Silver Chrismatory Casket at cost
Church OTgan at cost
Hanglng Pyx at cost
Office Computer at cost
Rector's Computer
Rector Robes
Entrance Furnishings
HP CM printer at cost
Presldential Chair
Less.. Depreciation to date
8,950
8,995
26,340
13,050
8,950
8,995
26,340
13,050
1,066
917
8,950
8,995
26,340
13,050
1,066
917
1,066
917
430
1,477
579
430
430
1,477
579
1,181
163,3731
1,477
579
1,181
1,181
16,0381 157,3351 163.3731

SARUM ST MARTIN
RECTOR AND CHURCHWARDENS ACCOUNTS
(CHURCH OR FABRIC ESTATES)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
Accounting Pollcles
The financial statements of the REctor and Churchwardens Funds Ichurch or Fabric Estate Char5tyl have been
prepared usinE the Retripts and Payments basis.
Funds
General fundsand the Rawlings Bequest fund vested in thetru51 ofthe Rectorand Churchwardens for use as specified
In the bequest or the governing document or schEme as regulated by rhe Charlly Commissioner5. The actounts
Include monetary transactions. assets and liabilities forwhlch the Trustees can be held responslble.
Freehold Property- Former St Martln'5 Infants School
The 60% part of the Property known as the School Annexe 15 fully owned and managed by the charTty and all rooms
are available lor hire to the community, private individuals, orgahi5ations such as The Deaf Ciub and Celebrate Voice
for social gatherlng, charltable events ènd concert rÈhearsa15 but most day tlme use during week day5 would be by
the language School, Study English in SalSsbsJry during the Sprlng and Summer month5.
The other 40% of the property is rented to the PCC for Church use and for hlring to charltable organlsatlons and
communlty use at an annual rent of £1.00 per week. Thls does not include the "basement office accommodatlon"
rented by The Sallsbury Vineyard Church who are responslble lor the Councll Rates on that element of the bulldlng
and whose rent goes direct￿ to the Charity
Non.monetaryAssets
Non-monetary assets are wrltten off over a period of four years.
Raw15n8s Bequest
Income from the Invested capltal ofthis bequest is used forthe malntenance of the fabrlcof the Church, the provislon
ol other lurnishlngs and items that 3re used with*n the church buildings and for the provision and rnaintenance of
the church hall and is aoverned by a Charity Commiss+on scheme dated February 1998.
Monetary Assets
The CBF sh3reholdlng account references endlng ￿th an S or F have now been changed to start CB and the COIF
Investments now start with a CO.
Loan made to tonnected partv
Study English In 5allsbury Limiled is considered a related party to Sarum St Martin Rector and Churthwardens
(church or Fabric Estates) as Rector Father D Flsher and Chvrchwardens Mrs M Lilley and Mr R Hayes total three, of
the four, Dlrectors of Srudy Engllsh In Sallsbury Llmlted.

SARUM ST MARTIN
REcfoR AND CHURCHWARDENS ACCOUNTS
ICHURCH OR FABRIC ESTATES}
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES
For the year ended 31 December 2024
I report to the trustees on my examination of the account5 of the Rector and Churchwardens
AccoLtnts (Church or Fabric Estates) for the year ended 31 Oecember 2024 whlch are set out
on pages 3 to 7.
Responslbilitie5 and basis of report
As the charity trustees of the PCC you aTe responsible far the preparatlon of the accounts In
accordance with the requlrements of the Charlties Act 20111'the Act'l.
I report in respect of my examination of the pccs accounts carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions
given by the Charity Commi551on ijnder section 14515llbl of the Act.
Independent examiner's statement
I have completed my examlnatlon. I conflrm that no materlal matters have come to mv
attention in connèction with the examination glving me cause to believe that In any material
respect:
accountlng record5 were not kept in respect of the PCC a5 required by sectlon 130 of the
Act,.
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters In connection with the examination
to whlch attentlon should be drawn in this report in order to enable a proper understand1ng
of the accounts to be reached.
Christopher Bush
Berkeley Bate Outsourcing LLP
Chartered Accountants
Blakey Road
Salisbury
Wiltshire
SPI 2LP