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 De￿mber 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￿ V￿th 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 De￿mber 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 fo￿rd
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 De￿mber 2025
999
999
NET BOOK VALUE
At 31 December 2025
90,085
167,183
9,802
267.070
At 31 De￿rnber 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 De￿mber 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
B￿k
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&rAx￿￿l1
aurel
7,085
11.159
EIBCtrk
414
T￿ephon
Uoanlny
Repair8eL ISBrvtcng •xJtIalrtkna￿l
GA QUotaPaynMtJ￿ ewses
QA 8ofewar&knutyokrfnq
NELu￿￿b5￿pl
799
30
60
2,116
InwlroT
St4knotwlprirthP
pU￿V￿V
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
R￿￿1
Irrtere
SundayoLrffpg
4210
19
Pakl In:
£29.6B7
20￿ Charyelll frJTrJs
£2,￿1