# Cambridge Presbyterian Church 

# Report and Accounts Year ended 31 March 2025 



## CAMBRIDGE PRESBYTERIAN CHURCH 

## FOR THE YEAR ENDED 31 MARCH 2025 

## CHARITY INFORMATION 

## Trustees 

Mr J Edwards Mr A Haylett Mr W Leverton Dr D J MacLean Rev D McCallum Mr S Ritchie 

(appointed 2 November 2025) (resigned 21 January 2025) (appointed 10 May 2025) 

(appointed 10 May 2025) 

## Current Minister 

Rev D McCallum 

Treasurer 

Mr J Edwards 

Governing Document 

Declaration of Trust Dated 5 March 2000 

Charity Registration Number 

1095881 

Correspondence Address 

3 Strangeways Road Cambridge CB1 8PR 

## Independent Examiner 

Geoff Mann Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ 

## Bankers 

Royal Bank of Scotland Barclays Bank The Co-operative Bank Kingdom Bank 

## CONTENTS 

Page Charity Information 1 Trustees' Report 2-4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the Accounts 8-11 

1 



CAMBRIDGE PRESBYfERIAN CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees have pleasure in submitting the Report and Accounts for the year to 31 March
2025.
The Report and Accounts comply with the Charities Act 2011 and 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).
History of the Trust
Cambridge Presbyterian Church was established as a charitable trust by a declaration of
trust made on 15 March 2000 (and amended on 20 January 2003). There had already been
in existence for some 13 years before that a body of Christian believers in Cambridge being
known as Cambridge Presbyterian Church, which was engaged in the worship of God, the
furtherance of the gospel of Jesus Christ and the general advancement of the Christian faith.
In addition the Church had also from time to time undertaken the relief of persons in need or
hardship or those aged or sick. The Church was constituted as a charitable trust for the
ongoing furtherance of those objectives.
Objectives and Activities of the Trust
The objectives of Cambridge Presbylerian Church are, in relation to the City of Cambridge
and in such other parts of the United Kingdom or the world as the trustees may from time to
time think fit:
(a) to advance the Christian faith in accordance with the Subordinate Standard of
Faith as defined in the Book of Church Order applicable to the Church Fellowship
(namely the Westminster Confession of Faith)
(b) to relieve persons who are in conditions of need or hardship or who are aged or
sick and to relieve the distress caused thereby
{c) to promote and fulfil such other charitable purposes beneficial to the community.
In furtherance of its objects but not further or Other￿lse the trustees. powers include the
following..
(a) to purchase lease hire exchange or otherwise acquire land buildings furniture
equipment or other property to be used for the purpose of the Trust and to improve
resell let underlet mortgage charge or otheThvise deal with the same
(b) to employ and remunerate any person or persons to supervise organise and carry
on the work authorised by the trustees and to provide such person or persons with
accommodation and other facilities for carrying out their work and as employers to
staff to make all reasonable and ne￿SSary provision for the payment of pensions
and superannuation to or on behalf of employees and their widows or other
dependants
(c) to make donations to any Christian worker who is engaged in such work or activity
which further the objects of the Trust or in assisting either directly or indirectly in the
same

(d) to make donations or loans to other charities having the same or similar objects
(e) to co-operate and collaborate with other charities having the same or similar
objects and to exchange information and advice
(n to produce sell or otherwise distribute literature audio and visual aids and other
media or communication (but not permanent trading}
(g) to arrange and provide for or join in arranging and providing for the holding of
meetings lectures seminars conferences and training courses
(h) to raise funds and invite and receive contributions from any persons by way of
loan subscription donation and otherwise.
Activities and Performance
The period 1 April 2024- 31 March 2025 has seen progress in the life of the church as
indicated below..
1. As part of the Church's commitment to advance the Christian faith, regular public meetings
for worship and teaching were maintained together with the celebration of the Lord's Supper.
Along with other members of Session, Rev Douglas Mccallum has led the teaching and
pastoral work of the Church.
2. Other members of the church have contributed to its teaching ministry. Mr Peter Winch
was supported by the church with specific responsibility for students.
3. As well as the weekly services of public worship, the Church continued to run a number of
other activities. These include Sunday school for younger children and a ministry amongst
university students and younger adults, as well as regular meetings for women of the church
and occasional meetings for the men of the church. The church also holds a monthly church
service in a local care home.
4. Mrs Heather Leverton continued to function as Church Administrator. Her role involves
supporting the work of the Minister. assisting the Treasurer and engaging in other church
activities in an administrative capacity.
5. The Church continued to support financially the furtherance of the Christian faith and the
relief of hardship beyond Cambridge and in other parts of the world. During the financial
year, the Church gave a total sum of £39,836 to support such other causes. which included
needs within the UK, Spain and elsewhere.
Government
The Trust deed provides for a minimum of three trustees. It also requires that at any time a
majority of the trustees must subscribe to the Church's Subordinate Standard of Faith as
defined in its Book of Church Order, namely the Westminster Confession of Faith. In any
event, the Twst deed requires each trustee to exercise his responsibilities consistent with the
teaching of that standard.
A new trustee may be appointed by a resolution of the trustees passed at a meeting of the
trustees at which there is a majority of the trustees present. The Trust deed provides that
such resolution shall be recorded in the minutes and signed by the new trustee and the
chairman of the meeting as evidence of his appointment. Mr Andrew Haylett resigned as a
trustee 2110112025, the trustees wish to express their gratitude for his years of service as a
trustee. Mr Peter Leverton and Mr Samuel Ritchie were appointed trustees on 1010512025.
Mr Jonathan Edwards was appointed a trustee 0211112025.

Financial Review
Total incoming resources of £181,867 were £41.328 higher than in the previous year, and
total resources expended of £133,931 were £20.310 higher than the previous year. This
resulted in a surplus for the year of £47,936 compared with a surplus of £26,918 in the
previous year.
Fund balances at the year end were £1.012,281 which included cash at bank balances of
£305,190.
Risk Statement
The Trustees have reviewed the risks to which a small charity operating wtth few employees
is exposed. Appropriate procedures are in place to identify. monitor and review these risks
on a regular basis.
Safeguarding
For the period covered by this report, we can confimi that there have been no reports of
serious safeguarding incidents in the church. We have a Safeguarding Policy and
Procedures and are happy that all required DBS checks and safeguarding training is up to
date.
Trustees. Responsibilities
Charity law requires us as Trustees to prepare financial statements for each accounting year
which give a true and fair view of the state of the Trust and of its income and expenditure for
the year.
We are required to:
1. Select suitable accounting policies and apply them consistently
2. Make judgements and estimates that are reasonable and prudent
3. State whether the applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the accounts
4. Prepare the financial statements on a going concem basis unless it is inappropriate to
presume that the charity will continue operating.
We are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and enable us to ensure that the
financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable
steps to prevent fraud or any other [￿egUlaritIeS
Approval
This report was approved by the Trustees and signed on their behalf on 26 January 2026 by:
Mr Jonathan Edwards

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CAMBRIDGE PRESBYfERIAN CHURCH
I have examined the accounts for the year ended 31 March 2025 on pages 6 to 11 following
which have been prepared on the basis of the accounting poliaes set out on page 8.
Respective Responsibilities of Trustees and Examiner
The trustees of the charity are responsible for the preparation of accounts. they consider that the
audit requirements under section 144(2) of the Charities Act 2011 do not apply. I have been
appointed to conduct an Independent Examination required by section 145 of the Charities Act
2011 and to report in accordance with the regulations made under section 145(5)(b) of that Act.
It is my responsibility to examine the accounts, without perfomiing an audit. and to report to the
trustees.
Basis of Examinerfs Statement
This report is in respect of an examination carried out under section 145 of the Charities Act
2011, and in accordance with the general directions given by the Charity Commissioners. An
examination includes a review of the accounting records kept by the charity, and a comparison of
the accounts presented with those records. It also includes a review of the accounts and making
such enquiries as are ne￿SSary for the purpose of this report. The procedures undertaken do
not provide all the evidence that would be required in an audit, and consequently I do not express
an audit opinion on the view given by the accounts.
Examiner's Statement
Based on my examination, no matter has come to my attention which gives me reasonable cause
to believe that in any material respect. accounting records have not been kept in accordance with
section 130 of the Charities Act 2011, or that the accounts presented do not accord with those
records, or comply with the accounting requirement of the Charities Act 2011. No matter has
come to my notice in connection with my examination to which, in my opinion, attention should be
drawn to enable a proper understanding of the accounts.
Geoff Mann
Geoff Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 2BQ
26 January 2026

CAMBRIDGE PRESBYTERIAN CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Total
Funds
2025
Total
Funds
2024
Unrestricted Restricted
Funds
Funds
Note
INCOME
Incoming resources from generated funds
Voluntary income
Investment income
177,399
4,468
177,399
4,468
139,168
1,371
InGoming resources from charitable activities
Tape & news sheet sales
Total Income
181.867
181,867
140,539
EXPENDITURE
Charitable activities
133,931
133,931
113,621
Total Expenditure
133,931
133,931
113,621
Net incomel(expenditure) and
net movement in funds for the year
47,936
47.936
26,918
Unrealised gainsllosses
47,936
47,936
26,918
Reconciliation of funds
Fund balances at 31 March 2024
964,345
964,345
937,427
Fund balances at 31 March 2025
1.012,281
1,012,281
964,345
Movements on reserves and all recognised gains and losses are shown above.
The notes on pages 8 to 11 form part of these accounts.

CAMBRIDGE PRESBYfERIAN CHURCH
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2025
Total
Funds
2025
Total
Funds
2024
Note Unrestricted Restricted
Funds
Funds
FIXED ASSETS
Tangible assets
Total fixed assets
700,000
700,000
700,000
700.000
700,000
700,000
CURRENT ASSETS
Debtors
Cash at bank
7,591
305,190
7,591
305,190
7,540
257,295
Total current assets
312.781
312,781
264,835
CURRENT LIABILITIES
Liabilities falling due wthin one year
Net Current Assets
500
500
490
312,281
312,281
264,345
NET ASSETS
1.012,281
1,012,281
964,345
FUND BALANCES
Unrestricted funds
General Funds
Designated funds
10
868,068
144,212
868,068
144,212
810,333
154,012
Restricted Funds
10
Total charity funds
1.012,281
1,012,281
964,345
Approved by the Trustees and signed on their behalf on 26 January 2026 by:
Mr Jonathan Edwards
49kn
The notes on pages 8 to 11 form part of these accounts.

CAMBRIDGE PRESB￿ERIAN CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accountlng Pollcles
The accounts have been prepa￿d in accordance wth Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparingtheir accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 1021 (Effective 1 January 2019) - (Charities SORP (FRS
102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS 1021.
Cambridge Presbyterian Church meets the definition of a public benefii entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otheThvise stated in relevant accounting policy
notes.
a) Donated and
rant income"
Donated income and grants receivable are taken into account vthen received by the charity- Income received in
circumstances where a claim for repayment oftax has been or will be made lo HM Revenue & Customs is grossed up
for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown
within the charity's debtors.
b) Other income and ex
enditure-
Investment income is taken into account when receivable and expendiiure. induding I￿eCoVerable VAT, when incurred
by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when Ihey
are paid or become conslructive obligations. Grants for the support of missionaties are accounted for on the basis of
support th8t relates to the financial year.
cl Funds=
Unrestricted funds are donations and other income re￿iVed or generated for the objects of the charity wtlhoul
specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received
where the donor has specified the purpose for which they should be used.
d) Fixed assets and de
reciation..
Fixed assets acquired for use by the charTty are ¢aptlalised and depreciated over their estimated useful life unless they
are of low cost when they are wrtlien off on purchase.
Depreciation periods are as follows..
Freehold land
Freehold buildings
Equipment
Not depreuated
Over 50 years (except the Manse. see point 6 below)
Betsveen 3 and 7 years
fj Debtors
Trade debtors and other debtors ar erecognised at their settlement amount due after any discounts. Prepayments are
valued at the amount prepaid nel of of any trade discount due.
g) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation ￿SuItIng from a past event that will
probably result in the transfer of funds to a third paty and the amount due to setue the obligation can be measured or
estimated reliably. Creditors and provisions are nomialty recognised at their setdement amount after allowing for any
trade discounts due.
h) Goin
Concem
The trustees consider that there are no material uncertainties about the charitys abilty to continue as a going concern.
The trustees do nol consider that there are any sources of estimation uncertainty at the reporting date Ihat have a
significant risk of causing a material adjustment to the carrying amounts of assets and liabilitses within the next
reporting period.
i) Pension costs=
The charity pays contributions into the pastorfs personal pension scheme.

CAMBRIDGE pREsB￿ER1AN CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
2 Voluntary income
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Offerings
Tax recovered
160.828
16.570
177,399
160.828 120,842
16,570
18,326
177,399 139,168
3 Charitable activitie5
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
a Direct Charitable Costs
Ministry=
stipend - Minister
Stipend - Ministerial Assistant
Admin
Administrator
Pension & Life Assurance- Minister
Pension - Ministerial Assistsnt
Expenses- Minister
Ministerial Training Bursary
Building FundlBill Mitson Awards
Pulpit Suppty
35.762
35,762
35,185
574
5,824
5,646
574
5,824
5,646
584
3,840
5,384
1,560
9.800
1,560
9,800
928
3,000
760
59,925
4.200
39.836
603
17.458
3.508
2,058
127,588
760
1,465
59,925
50,386
4,200
150
39,836
31,450
603
1,400
17,458
16,696
3,508
5,655
2,058
2,098
127,588 107,836
Ministry Training
Missionary
Diaconal
Hire of Halls
Manse
Grants
Note 3c
b Support & Administration
Advertising
Meetings
Pholocopyinglstalionery
Church Expenses
40
679
4,577
5,295
5,059
5.843
5,059
5,843
Combined charitable activity cost
133.431
133,431 113.131
c Grants
Presbytery
Others not exceeding £500 each
2.000
58
2.058
2.000
58
2,058
2,000
98
2,098
The church supports missionaries in the UK and intemationally. Where a particular missionary has been
supported by the church for a number of years. strict compliance with the Charibes. Statement of Recommended
Practice ISORPI may regard some arrangefflents as constttuting constructive obligations such that future years,
support is accounted for in these accounts as a liability- Whilst the support has no final end date in some cases,
the chuich officers assess missionary funding on an annual basis and are confident that the missionaries would
not view Iheir support as an open-ended obligation by the thurch.

CAMBRIDGE pREsB￿ER1AN CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 PaARCH 2025
4 Govemance costs
Unreslricted Reslricled
Funds
Funds
Total
2025
Total
2024
Accounts preparation & examination
500
500
500
500
490
490
5 Staff & Trustee5
The charity had one full time employee and one part time employee during the full year. Its activities are generally
carried out by volunteers. No staff re￿IVed salaries at a rate of more than £60.000 per annum.
The full time employee was Rev D Mccallum, vkno VMS paid in his capacty of Minister throughout the year.
6 Tangible Flxed Assets
The church owns the manse which has been revalued in these accounts at a trustees, valuation of £700,000. The
manse is not depreciated, on the grounds that it has a very long useful lrfe and the asset wll be maintained in such
condition that its residual value is not materially different from the amount shown in the balance sheet.
7 Debtors and Prepayments
2025
2024
Tax recoverable
Olher debtors
7.591
7.540
7,591
7,540
8 Cash at Bank and in Hand
Bank operating accounts
Bank deposits
60,451
244.739
305,190
57,024
200,271
257,295
9 Creditors: liabilities falling due within one year
Accruals
500
500
490
490
10

CAMBRIDGE PRESBYfERIAN CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
10 Funds
Openin9
balan
Incorning
resources
Outgoing
resources
Revaluation
Transfer5
Closing
in the year in the year balance
Unrestricted Funds
General Fund
Revaluation reserve
110,333
700.000
810.333
181,867
(124.131)
168,068
700,000
868,068
181.867
(124,131)
Designated Funds=
Ministry Training Fund
Building Fund
Buffer Fund
Diaconal Fund
Glovers Fund
Bill Mitson Memorial Fund
48.281
103.364
(9.8001
38.481
103.364
2.000
367
154.012
367
144,212
{9,800)
Total Unrestricted Funds
964,345
181.867
(133.931)
1.012,281
Restricted Funds
Mission Support
Total Funds
964,345
181.867
(133.9311
1,012.281
The assets and liabiltties represented by the various funds are as follows:
Fixed
assets
Bank & cash
balances
Other net
assels
Total
Restricled funds
Unrestricted funds
305.190
7,091 312.281
Revaluation reserve
700.000
700,000
700.000
305.190
7.091 1.012,281
11