REGISTERED CHARifi NUMBER: 1078570 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2025 Trustees of Bury Unltarlan Church Mosley & Co 14 Market Place Ramsbottom Bury Lanca$hire BLO 9HT
Trustees ot Bury Unltarlan Church Contents of the Financial Statements for the Year Ended 31 December 2025 Page Report of the Trustees Independent Exarninerfs Report Statement of Financlal Activities Balance Sheet Notes to the Financial Stat8m8nts 6 to 11 Detailed Statement of Financial Activities 12
Trustees of Bury Unitsrian Church Report of the Trustsas for th8 Year Ended 31 December 2025 The trustees present their report with the financial stalements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTMTIES Objectlves and aims The church exists for the Worship of God and the religious, rnoral and intellectual development of the congregation, who may from time to time assemble therein for such purposès- provided that no regulation Shall at any time be made whereby the a¢ptance of any creed, article of confession of faith shall be established a5 a condition of holding the office of Minister or of church membership. The Trustees are an independent body working in rnnjunction wtth the church committee and the Minister. Their responsibilities include the upkeep of the Ghurch premises and the cemetery at Holebottom,. the support of the ministry and the regulating and maintenanGe of church funds and investments. The Church and ancillary rooms are used not only by members of the congregation but also by other groups and organisations within the local community area. Activities include meditation, book readings, workshops & musical and chartty functions. The attached financial statements show the current state of the finances which the Trustees consider to be sound. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is Gontrolled by its goveming document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1078570 Principal address 18ank Street Bury Lancashire BL9 ODN Trustees N Kenyon Mrs S Holt Mrs J Thatcher Ms M Price Miss M Pollard H Maden Mrs K Hampson Page 1
Trustees of Bury Unitarian Church Report of the Trustees for the Year Ended 31 Decembér 2023 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Mosley & Co 14 Market Place Ramsbotlom Bury Lancashire BLO 9HT Approved by order of the board of trustees on 3 Marth 2026 and signed on its behalf by.. Mrs J Thatcher- Trustee Page 2
Independent Exarniner's Report to the Trustees of Trusteos of Bury Unitarlan Church Indepondent examlner's report to the trustees of Trustees of Bury Unltarlan Church I report to the charity trustees on my examination of the accounts of Trustees of Bury Unitarian Church (the Trust) for the year ended 31 Dember 2025. Responsibilities and basis of report As the Gharity trustees of the Trust you are responsible for the preparation of the a¢counts in accordance with the requirements of the Charities Atx 2011 {'the ACV). I report in resped of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying OLrt my examination I have followed all applicable Directions giv&n by the Charity Commission under Section 145(5)(b) of the Act. Independent examlner's statement I have completed my examination. I confimi that no material matters have come to my attention in connection wth the examination giving me cause to believe that in any material rèspect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act., or the accounts do not ac¢ord with those records.. or the accounts do not comply with the applicable requirements ccncerning the form and content 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 onsidered as part of an independent examination. I have no concerns and have come acr055 llo 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. Neil Chamberlain ACA Mosley & Co 14 Market Place Ramsbottom Bury Lancashire BLO 9HT 3 March 2026 Page 3
Trustees of Bury Unitarlan Church Statement of Financial Activities for the Year Ended 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted Restricted fund fund8 Notes INCOME AND ENDOWMENTS FROM Donations and legacies Investment income 53,831 38,120 91,951 76,416 Total 53,831 38.120 91,951 78,418 EXPENDITURE ON other 43.675 45,918 89,593 66,348 Net gains on investments 80,178 53,279 133,457 70,302 NET INCOME 90,334 45,481 135,815 80.370 RECONCILIATION OF FUNDS Total funds brought fornard 1,244,676 642,642 1.887,318 1,806,948 TOTAL FUNDS CARRIED FORWARD 1,335.010 688,123 2,023,133 1,887,318 The notes fomi part of these financial statements Page 4
Trustees of Bury Unitarian Church Balance Sheet 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted Restricted fund funds Notes FIXED ASSETS Tangible assets Investments 267.070 986,689 267,070 267,070 663,883 1,650,572 1,534,173 1,253,759 663,883 1.917,642 1,801,243 CURRENT ASSETS Pr6paymenls and accrued income Cash at bank 14,106 82,733 9.596 16,441 23,702 99,174 26,149 72,696 96,839 26,037 122,876 98,845 CREDITORS Amounts falling due within one year (15.588) (1,797) (17,385) (12,770} NET CURRENT ASSETS 81.251 24,240 105,491 86,075 TOTAL ASSETS LESS CURRENT LIABILITIES 1,335.010 688,123 2,023,133 1,887,318 NET ASSETS 1,335,010 688,123 2,023,133 1,887.318 FUNDS Unrestricted funds Restricted funds 1,335,010 1,244,676 688,123 642,642 TOTAL FUNDS 2,023,133 1,887,318 The financial statements were approved by the Board of Trustees and authorised for issue on 3 March 2026 and were signed on its behalf by.. J Thatcher- Twstee The notes fonn part of these finanGial statemerrts Page 5
Trustees of Bury Unitarian Church Notes to the Flnancial Ststsments for the Year Ended 31 December 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefrt entity under FRS 102, have been prepared in aGcordance with the Charities SORP (FRS 102) 'Accounts'ng and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecttve 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 financial statements have been prepared under the historical cost convention, with the excEption of investrnents which are included at mat1(et value, as modified by the revaluation of certain assets. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, rt is probable that the income wll be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructlV8 obligation committing the charity to that expenditure, it is probable that a transfer of economic benefit8 will be required in setUement 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 direct]y attributed to particular headings they have been allocated to acttwties on a basis consistent wtth the use of resources. Tangible flxed assets Depreciation is provided at the following annual rates in order to vKtte off each asset over its estimated useful lrfe. Church property Manse property Holebottom Gemetery Fixtures and fittings not provided not provided not provided not provided Taxation The charity is exempt from tax on its charttable artwities. Fund accounting Unrestricted funds can be used in accordan Vth the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restrirted purposes. Further explanation of the nature and purpose of each fund is induded in the notes to the financial statements. Page 6 continued...
Trustses of Bury Unitarlan Church Notes to the Financial Stateménts - continued for the Year Ended 31 December 2025 INVESTMENT INCOME 31.12.25 31.12.24 Rents re]Ved Dividends Deposit account interest 14.687 75,917 1,347 15,699 60,503 214 91,951 76,416 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 Dember 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies Investment income 50,990 25,426 76,416 Total 50,990 25,426 76,416 EXPENDITURE ON Other 25,139 41,209 66,348 Net gains on investments 45,287 25,015 70,302 NET INCOME 71,138 9,232 80,370 RECONCILIATION OF FUNDS Total funds brought ford 1.173,538 633,410 1,806,948 TOTAL FUNDS CARRIED FORWARD 1,244,676 642.642 1,887,318 Page 7 continued...
Trustees of Bury Unitarian Church Notes lo the Financlal Statsments - continued for the Yoar Ended 31 December 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Church property Manse property Holebottom cemetery Total$ COST At 1 January 2025 and 31 December 2025 90,085 167.183 999 9,802 268,069 DEPRECIATTON At 1 January 2025 and 31 Dember 2025 999 999 NET BOOK VALUE At 31 December 2025 90,085 167,183 9,802 267.070 At 31 Dernber 2024 90,085 167,183 9,802 267,070 FIXED ASSEf INVESTMENTS Listed investments MARKET VALUE At 1 January 2025 Additions Disposals Revaluations 1,534,173 43,573 (60,6301 133,456 At 31 December 2025 1,650,572 NET BOOK VALUE At 31 December 2025 1,650,572 At 31 December 2024 1,534,173 There were no investment assets outside the UK. Cost or valuation at 31 Dember 2025 is represented by: Listed investments Valuation in 2025 1,650,572 Page 8 continued...
Trustees of Bury Unltarian Church Notes to the Financial Statements - continued for the Year Ended 31 December 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 other creditors 17,385 12,770 MOVEMENT IN FUNDS Net movement in funds At 31.12.25 At1.1.25 unrestn.cted funds General fund 1,244,676 90,334 1,335,010 Restrlcted funds Ministry Fund CIP Fund 635,656 6,986 44,293 1,188 679,949 8,174 842,642 45.481 688,123 TOTAL FUNDS 1.887.318 135.815 2,023,133 Net movement in funds, included in the above a as follows.. Incoming Resources resources expend8d Gains and Movement losses in funds Unrestricted funds General fund 53,831 (43.675) 80,178 90,334 Restricted funds Ministry Fund CIP Fund 37.726 394 (,645) (273) 52,212 1,067 44,293 1,188 38,120 (45,918) 53,279 45,481 TOTAL FUNDS 91,951 (89,593) 133,457 135,815 Page 9 continued...
Trustees of Bury Unltarian Church Notes to the Financial Statsments - contlnued for the Year Ended 31 December 2025 MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net movement in funds At 31.12.24 At1.1.24 Unrestricted funds General fund 1.173,538 71,138 1,244,676 Restricted funds Ministry Fund CIP Fund 626,940 6,470 8.716 516 635,656 6,986 633,410 9,232 642,642 TOTAL FUNDS 1,806,948 80,370 1,887,318 Comparative net movement in funds, included in the above are as follows.. Incoming Resources resources expended Gains and Movement losses in funds Unrestricted funds Genèral fund 50,990 (25,139) 45,287 71,138 Restrlcted lunds Ministry Fund CIP Fund 25,067 359 (41,209) 24,858 157 8,716 516 25,426 (41,209} 25,015 9,232 TOTAL FUNDS 76,416 (66,348) 70,302 80,370 Page 10 continued...
Trustees of Bury Unitarlan Church Notss to the Financial Statements - contlnued for the Year Ended 31 December 2025 MOVEMENT IN FUNDS - continued A current year 12 Months and prior year 12 months combined position is as follows-. Net movement in funds At 31.12.25 At 1.1.24 Unrestricted funds General fund 1,173,538 161,472 1,335,010 Restricted funds Ministry Fund CIP Fund 626.940 6,470 53,009 1,704 679,949 8,174 633,410 54,713 688,123 TOTAL FUNDS 1,806,948 216,185 2,023,133 A current year 12 months and prior year 12 months Gombined net movement in funds, inGluded in the above ar8 as folloNv8: Incoming Resources resour expended Gains and Movement losses in funds Unrostrlcted funds General fund 104,821 (68,814) 125,465 161,472 Restricted funds Ministry Fund CIP Fund 62,793 753 (86,854) (273) 77,070 1,224 53,009 1,704 63.546 (87,12n 78,294 54,713 TOTAL FUNDS 168,367 (155,941) 203,759 216,185 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 December 2025. Page11
Trustees of Bury Unitarian Church Detailed Statement of Financial Activitieg for the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Investment income Rents received Dividends Deposit account interest 14.687 75,917 1,347 15,699 60,503 214 91,951 76,416 Total incomlng resource5 91,951 76.416 EXPENDITURE Other Manse exp- insuran Manse exp- ground rent Manse exp - other Church exp - insurance Church exp - pulpit supply Church exp - Holebottom maint Church exp - other Ministers stipend Ministers phone Ministers travel expenses Ministers course costs Ministers course expenses Payroll prep costs Stockbrokers fees 285 284 119 2,267 4,009 744 3,302 6,864 33,341 240 397 1,437 186 540 12,618 3,103 3,894 281 1,764 22,007 34,795 240 605 585 481 21,553 89.593 6e,348 Total resources expended 89,593 66,348 Net income 2.358 10,068 This page does not form part of the statutory finanrial statements Page 12
Bury Unltarlan Church Flnance Raport- 2025 Quartor 4 Fw)ds 01 thg oll••tywrl31MW Bk Cash Fund8 at 31112124 £10. .Y44 Yewto D&0 come year lo dat6YfD E%penyes yearto date rrD Incr8asellRedLKlon} In F29,687 2,188 £29.687 -£32,188 5D1 Fund8 at 31117m £1443 Bankl Ca8h loBatlon& Cowr8getlon Qub dLLb Le P*n OA8y Totr4 Fund¥ CAF Total Fund$ Pald o Trygtee9 r• •meroger&rAxl1 aurel 7,085 11.159 EIBCtrk 414 Tephon Uoanlny Repair8eL ISBrvtcng •xJtIalrtknal GA QUotaPaynMtJ ewses QA 8ofewar&knutyokrfnq NELub5pl 799 30 60 2,116 InwlroT St4knotwlprirthP pUVV Bank (£5kwryththI 130 Total Pald Out £32,188 Pald In.. Transforfr TN5t8 ro bjlthg marwert HMRC NELUM 11.884 1.836 Donthions 1340 6.170 IzaTrd uther8pgth16veniJ 361 Inqthr R1 Irrtere SundayoLrffpg 4210 19 Pakl In: £29.6B7 20 Charyelll frJTrJs £2,1