Ch•rlty rn918trntlon numb•r 1126849
Company re9l•tratlon numb•r 06691633 {England and Wale$}
THE UNION OF EVANGELICAL CHURCHES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE UNION OF EVANGELICAL CHURCHES
LEGALAND ADMINISTRATIVE INFORMATION
Tn*t•• Dlrnctorn
E Blow•s
G Cutmore
C Banks
M Richard$
K Britton
K Little
F Hlntse
R P•rtridge
D Ivey
S Farrow
L Meri9iO
S Budd
T Matthews
C Mayern
ANIX
Y Mw•mpulo
P Loose
C Page
P Lindy
J JDh•l
J Gardner
S Whitton
(Resigned 23112r2024)
(Resigned 06110r2024)
{Re8igned 14111r2024>
{Appolnt•d 1411112024)
{Appoinled 14111r2024)
Cornp•ny S•cr•tsry
Mr H R Gardn•r
Ch•rfty numb•r
1126849
Company numb•r
91633
R•gS*t•r•d offie•
Stanw•y Ev•ngelic•l Church
Cha￿1 Road
S18nway
Colchesl•r
E••ex
Uniled Kiwdom
C03 QPU
Audltor
2•ts Audil SenAces
74 Britannia 8u•lness P•rk
Comel Way
SDuthen&On-S••
Essex
Uniled Klngdom
SS2 6GE

THE UNION OF EVANGELICAL CHURCHES
CONTENTS
Pag•
TnAtt•• Dir•clor•' report
Statèm•nt of Tru¥tee Dlfectors respons*￿110&
Ind•ynd•nt audltor'• r•port
St•l•m•nt of fin•n¢￿[ •clNiO••
10
BAl•nc• •hMI
11-12
NcA•• to1h• ff nanclal 8t•tem•nls
13-22

THE UNION OF EVANGELICAL CHURCHES
TRUSTEE DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The TTUStee DiTectOfS present their report and financial ststements loi the year ended 31 December 2024.
The financial slalemènls have been p￿pared in accordance with Ihe accountin9 policies sel out in note 1 to the
financial st8lemenls and comply with the charity's governing document, the Companies Act 2006 and "Acxounting
and Reporting by Charities." Slalement of Recommended Practice applicable to chanlies preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK 8nd Republic of Ire18nd (FRS 1021
(effective 1 January 2019)"
ObJa¢tlvM •rtd actlvlli
The Union ol Evangelical Churches 18 8 group 0114 Churches situated in Essex, east London and south-ea61
London. and owns chapels and houses al 18 Siles. As a charitable company, il seeks lo add value to the oulreach
nd ministry of each individual UEC Church, and to present the denomination lo today's society os 8 viable and
relevant organlsation, 8pe8kin9 the truths of the Gospel and providlng relevanl activilies lo oach l(K81 community.
H••d Offlc•
The UEC conlinued lo provide an office staffed lor two days each week. giving adminl8tratSv8, insurance, leg81 and
managemènt support and advice lo mombef Churches. It continued to expand the conlenl of the UEC Handbook
with inlonnation 8nd advice on a range of subjects to ensure compliance in all matters relevanl to Churches,
activities in lod8y's socioty., Minislefs and Church officers also have access lo o doud version of the Handbook.

THE UNION OF EVANGELICAL CHURCHES
TRUSTEE DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Minlsterlal Commiti••
The Minislerial Cornmittee mel every three monlhs or so, and mDnilored Ihe $pirilual health of member Churches,
80melimes intervening in the lrfe of Slrugglirng Churches. Each member of the committee was allocated a group of
UEC Minislers, lo.come 81ongside" them and offer pasloral support as necessary, and this seem5 to be helpfvl.11
was agreed to lel our connection with Affinity lapse, 8nd our connection wilh the FIEC is domiant.
The committee was pleased to pul lO￿ard Steve Whltton and John Gardner lo be 8ppoinled Associ81È Mlnisiers
el CambeThvell Evangelical Church. and Ihelr Ordinatlon and Induction service wlll take place in January 2025.
Progress w8s made to find 60meone lo be appointed lo Southend Evangelical Church, with plans lo appoinl in
Febru8ry 2025. Some consideration was given to Ihe slr8legy of appointing Children's Workers by each Church,
bul nothing positive developed
Flnance & Gen•r41 Purp08es Commltt•o
The F&GP Committee (known as Ihe Finance Cofnrnitleel mel every months Of 60, and discussed a wide
range of topics, procedures, needs and opportunities, It conlinu8d lo monilor th6 capltal invesled Iwhich still shows
good relumsl and this included meeting Iwice during the year with the Managing Director of Kingsfleel ¥Neallh.
which handl•s our inveslmenls.
In ¢onjunclion wilh each re8peclive Church. the committee also reviewed the bulldin95 Porttolio under the name
58IP - the Five.Year Building Inspection Programme IcarTied oul by independenl SUNeyor3). This proved to be
useful in highlighting defects in the buildings. This committee 8pproveO be8poke repairs- somets"me8 major costs
were involved - 8nd it was hoped that all repairs will be compleléLI by Spring 2025. Rebuild Cost Assessmenls
were made on all buildings. to give guidance lor future insurance premiums 8$ well as identifying nec&s$ary repalr6.
Serious consider81ion was given lo a wlde range ol legal, pr8cllcal, adminislrallve and manggemenl aspeGls of
operating ihe UEC as 8 charllable company. The UEC Handbook Is avallable to 811 Minislers, Secretaries,
Adminislralor5 and Treasurers.
The Finance Commitiee provided financial support lo the Churches al Gies5ing and Chelmsford. Financi81 & Admin
Report6 were presented lo 808rd meelings and proved helpful in the careful slewardship of monies available.,
Ih&se are supported with Quarterly M8nagemenl Accounts, lo show oul90ingS 05 well as incomes The UEC'S
general financial position is improving and is in a sound financial position. InGome from its inveslmenls continues
lo grow.

THE UNION OF EVANGELICAL CHURCHES
TRUSTEE DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Chur¢h••' progr•$s durlng th• year
Some Churches in the Union are showing signs of positive growth and witness in their respe￿1¥e ¢ommunilies. It
is recognised Ihal chan9e and ils accompanying risks are nece$$ary for Churches to grow in Ihese posl-modem
Ilmes.
Board m•ellng8
Eric Blowes (Retired Minister at Stanway EC) and Chris Banks ISenioT Minister 81 Daw$ Heath) were appointed
8s Co-Ch81rmen lor 2025. Once again Azets were gppoinled as Auditors for 2024. The Board confimied its wish
lo closè the Promotion Committee and ils responsibilrties (mainly the Prayer Focus magazine, the Week of Prnyer
lèaflet. organising Quarterly Prayer Meetings. and managing the social media plarforms arKI the UEC website) lo
Ihè Mini$torial C¢mmittoe. Ttle piou$s of selling the chapel al Shoebury m8de some pro9re8S
some
expressions of interest seemed posilive bul then fell away. To dale there is no fim offer lo buy, but the10st holf of
Ihe year saw the Iwo lenanls begin lo close Ihoir 8clivilie8, and by December Ihe buildin9 wag closed and ernpty.
The Board was a8k¢d lo review Il• Safeguarding Policy. 80 thal it is morn comprehensive Ih8n the list ol papèrn
and documents currently in the Handbook. The Finance Committee will look at this end report back. In re8ponsg
lo the Govemmenl's anli-fraud 18gulations, all Board mernb•rJ w•re asked lo lend thgir ID d•lails to the UEC
Office. this will be compleled by ¢aTty 2025.
Plans for Future Perlods
The following stralegic inlli8tive8 are conlinually considaied and aclioned 88 8pproprial6'
the 8UPPOrt, promolion and development of Bible-basad Christian ministry and outreach, induding relevant
training. This includes the provIs￿n ol financial support for individuals lo attend training courses.
help and encouragement lo all of our Chufches lo identify wh81 style 8nd combinalion ol minlstries work be51 in
their Iocolily and support them in implementing IheiT programmes. This includes making
Informal￿n available from outside of the UEC, for Churches lo acquire and use whère appropnale.
the developmènl of trainin9 programmes Ihal will help expand the adivrtiès available to children and people of all
ages. lo help reconnect with those who are fyvo or three genefalions away from our Christian heritage, This may
include unusual or asymmetrical aclivili•$ or programmes and reviewing procedurei to see which work best in the
local setting.
Encourag•menl to be open 8rKI welcoming to those seeking answers lo the big questions of Ilfe, so Ihal they
percerrfe 'Church" as somewhere lo call their "spiritual home" and so fiourish.
conlribuling lo lo￿1 communities through acllvlties provkled by Churchès {sueh as a Foodbank and t8klng part
In or organising Community activiliesl and through ¢O•operating with other like-mirKled Churches and organisations
outside ofthe UEC.
monitoring 8nd improving the finanual wellbeing ol the UEC. including encouraging each Church lo Continue with
it8 own fund4aSsing (mainly from its own members and fiifrndsl.

THE UNION OF EVANGELICAL CHURCHES
TRUSTEE DIRECTORS, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Stru¢tur•, governanc• and m•n•9ement
Governlng do¢ument
The charity is eonlrolled by Ils goveming documènt, a deed of trust, and constitut¢& a Ilmlled company. limited by
9uarant¢e, as defined by the Companies Act 2006.
During the year Ihere were the following resignatlons and appointmenl8'.
F Hintze
P Landy
G Culmore
J Gardner
S Kthrtton
Rosignod 8ih October 2024
Resionod 14th November 2024
Resigned 23" December 2024
Appoinled 14 November 2024
Appoinled 14" November 2024
Organl••tlonil •tru¢tur•
The ¢harily is governed by its 8oard of Trusl¢es which 18 responsible for sètting the 81r81egic direclion of the
organisalion and the policy of Ihe charity. The Directors carry the ultimate responsibility lor Ihe conduct of Ihe
charity and for ensuring Ihal the charity sali5fieB Ils legal and contractual obligations. Trustees meel at a minimum
ol threo timo8 a year.
The Union ol Evangelical Churches is a group of 14 Church•s, whose results •re included within the$¢ financial
8tatemenl8.11 also owns three properties (two of which are Manses for the incumbent Ministers, and one which is
prlvately lèt). and a tsvo-bedroom flat as an integral part of one church premise$, 8nd a 1hr80-bedroorn as an
integral part of another church premises. 11 also owns anolheT chapel whlch Is lel for Community purposes
weekdays and used by onolher Chufth on Sundays. The réspective cash b8lanGes showing per the accounts 81
Ihe ye8r4nd belong to Ihe individual UEC Churcko$ in queslion.
Induction and trnlnlng of n•w TNSt•• Olr•clor•
New Trustee Directors are briefed on their oblig81ions under Charity ond Company Law, the conlenl of Ihe
Memor8ndum and Articles of Ass0¢481ion, the A9feemenl for Common Purposes (known a$ Ihe ACP), the
committees ond decision-making procedures.
Audltor
In accordance with the company's articles. a re601ulion proposing Ihol h2et• Audit Services be re8ppointed as
auditor of the company will be pul al a General Meeting.
The Trustee Directors report W86 approved by Ihe Truslee Direclors.
A C
Mr H R G•rdn•r
Company Secrelary
Dated..
202)

THE UNION OF EVANGELICAL CHURCHES
STATEMENT OF TRUSTEE DIRECTORS, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustee Directors. who are also the DiTectors of The Union of Evangelical Churches for Ihe Purpose of company
low. are responsible for preparing the Trustee DirectOT8' Report and the finan￿al stalements in accordance with
applicable law 8nd Unrted KingdDmAccounling Standards {United Kingdom Generally Accepted Accounlin9 Praclicel.
Company Law requires them lo prepare financial slalem•nls lor each finanaal year which giv• a true and lair ￿tW of
the slate of 8ffairs of Ihe charity and of the incoming resources arbd applicalion ol r¢80urces, includlng the income
and expenditure, of the chantsble company for that year.
In preparing these financial statemen16, Ihe Truslee Dirocl¢xs are required lo..
select suitable accounting policies and thèn apply them consislenlly.
observe the melhod6 and prlndple8 In the Chadties SORP..
make Judgements and estimates that are T•a$onable •nd prudent,. and
prepare Ihe financial statem¢nls on the goin9 concern bo$is unl68S it 18 inappfopriale lo presume Ih8t Ihè compony
will continue in operation.
The Trustee Dirèctors ore re$pon6iblo foi keeping adequate accounling records that disclosé with feasonable
accuracy 8t any limè Ihe financial positron and enable it lo ensure Ih81 Ihe financial slolemenls comply with Ihe
Companies Act 2006. It 18 also re8pon$ible for 8aleguarding the assels ol the charity and hen¢e for taking rea$onab
steps for the prevention and dtledion of fraud and other irregu18rilie$.

THE UNION OF EVANGELICAL CHURCHES
INDEPENDENT AUDITOR'S REPORT
TO THE UNION OF EVANGELICAL CHURCHES
Opinlon
We have audited the financlal $13ternenls of The Union of Evan9elical Churches {Ihe "Charity") lor the year ended 31
December 2024 which compnse the Stslemenl of financial 8Ctivitl8s, the balance sheet and the noles lo the financial
slalemenls, induding significant accounting policies. The financial reporiing framework thal has been applieil in their
prep8Tation is applicable law and Uniled Kingdom Accountin9 Standards, Including FRS 102 The Financial Reportin9
SlarHlafd appliGable in the UK and Republic of Ireland (United Kingdom Generally AGcepted Accounting Practice).
In our opinion, th¢ financial $tal¢menl$.'
give a true and fair view of Ihe stale ol the charitable company's affairs as al 31 Decemb•r 2024 and ol ils
incoming resources 8nd application of fesoufces. for the year then ended.,
have been property preparod in a¢Gordance with United Kingdom Generally Accepted Ac￿untIng Practs'¢e', and
have been prepared in accordance wlth the requiremènts of the Companles A¢1 2006.
B••l• for oplnlon
We conducted our audil in accordance with Inlemalion81 Standards on Auditing IUKI (ISAS (UKI) and applicable law.
Our responsibili1Ses under those standards are further described in the Audilorfs rnsponsits'lities lor Ihe 8udit ol Ihè
rinancial slatem8nts section ol our report, We are independent of the Charrty in accordance wilh the elhical
requirements that are relevant lo our Judrt ol the financial $18ttment5 in the UK, induding the Financial Reporting
Council's IFRC) Elhi¢81 Standard, and we have fulfilled our other ethical r¢$pon8ibililie8 In accordance wilh these
r•quirement6. We believè Ihal the oudil evidence we have obtained is sufficient and appropri•le lo provide a basis
for our opinion.
Concluilon• r•latlng to golng ¢on¢•rn
In audiling the financlal slalements, we have concluded that the Trustee Directors uje ol the going concem basis of
•ccounling in the preparation of the financial statements is appropriate.
Based on th¢ work we hovg perfomied, we have not identifi80 any material uncertainties rel8ting to events or
conditions Ihal. individually or ¢olle¢tively, may cast signrfic8nt doubl on tho Charity's abilrty to eonb'nue as 8 going
C?n￿rn for a pedod of al least tsvelve months from when the fln8ncial Stalernenls are a(rthorised for i8sue.
Our responslbilllies and the respon8ibililies of the Tru81e• Directors with respecl lo going concern are described in
the relevant sections of Ihls report.
Oth•r Informallon
The other infonnallon compri$•s Ihe information Included h the annual report olher than the financial statements ond
our 8uditor's report Ihereon. The Trustee Dlrectors are responsible lor the other infomiation ¢on18ined within the
annual report. Our opinion on the fin8ncial slalements does nol cover the other information and we do not express
any form of 088urance conclusion thereon. Our regponsibility is lo read the olhèr inlormftlion and, in doing so. consider
whelher the other information is malerially inconsistent with the finan¢i81 slalemenls OT our knowledge oblained in the
course of the audit, or otherwise appears to be rnalerially misstated. If we idenlfy such material inconsislencies or
appafanl material mi8Glalemenls, we are required lo determine whether this gives rise to a material mis61atement in
Ihe financi31 statements themselve6. If, based on the work we have perfomied. we Goncludo that there is a material
misstalernent of this other Inlormalion, we are required lo rèport that fact.
We have nothing lo report In this regard.

THE UNION OF EVANGELICAL CHURCHES
INDEPENDENT AUDITOR'S REPORT (CONTINUED>
TO THE UNION OF EVANGELICAL CHURCHES
Matt•rn on whlGh we •r¢ r•quired to report by exception
We hove nolhlng to report in respect of the lollowing matters in relalion to whith the Charilles {Account5 Jnd Report81
Rogulalions 2008 r•quire us lo report lo you if, in OUT opinion..
the inforniation given in the financial statements is inconsisl8nt in any material re8￿cl with the Trustee Diredors
report; or
sufficienl accounting records have not been kept,, or
the financi81 s18lemenls are not in 8greemenl with the accountlng records., or
we have not re¢eiv8d all th8 inform81ion and explanations we require for our audit.
R?•pon•ibllitl•• of Tr￿t•• Dlroctor•
As exploined more lully in the sl8lemenl of Trustee Directors, re$pon8ibililies. the Trustee Directors. who are also the
directors of the Charity for the purpose of compony law, are fesponsible for Ihe preparation of Ihe financial slalemenls
nd for being satisfied that Ihey give a Irue and fair view. and for suth internal Control a6 detemiinèd necessary to
enable the Preparation ol financlal statements that are free from mal¢rio1 mi$slal8menl. whelhef du• to fraud or error.
In preparing the financi81 slalemenls. the Trustee Director$ are responsible for assessing Ihe charity's abilty to
continue as a goin9 concem. disclosing, as applicablo, matteTS related 10 going CDncem and using the going concem
basi$ of o¢¢ounling unless Ihe Truste• Direclors eilher inlend to liquidate the charitable company or lo cease
operations, or have no realistic altern&live bul lo do 80.
Audltor'# r•#pon•lbllltl•• for th• 4udlt ot th• fin•ncl•l 8tstsm•nt•
We have been appointed as audilor under sedion 144 of the Charilies Aci 2011 and reporl In accordanu wilh the Acl
and fftlevant regulalions made or having effect Ihereundér.
Our obieclives are lo obtain ree80nable assurance aboul whelher the financi818lat8mènts as a whole are free from
maleri81 misslalemenl, whether due lo fraud or errof, and lo Issije an audilorfs report that includes our opinion.
Reasonable 868ur•nce is a high level of assurance bul is not a guaranlee that an audit conducted in accordance with
ISAS IUKI will always delect a malerial mis$lalemenl when il exists. Mi8slalement$ can arise from fraud or eryor and
are considered rnalerial il. individ(Jally or in the aggregale, they could Teason8bly be expectèd lo influence the
¢conomic de¢i$ion$ of u$•rs laken on Ihe ba•io of these financi•l stolements.
A further de8crfPllon ol our rèspon$ibilili•$ 1$ available on the Financial Reportlng Coun¢il'• website at.. https'.11
wvM.frc.org.ukl8udrtorsre$ponsibililie$. This descripiion lorms part ol our audilo¢s report.

THE UNION OF EVANGELICAL CHURCHES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE UNION OF EVANGELICAL CHURCHES
Extent to which the audit was considerèd capable of delecling irregularrties, including fraud irregulafilies. including
fraud, are instances of non-compliancé with laws and regulations. We design Procedures in line wilh our
responsibilities, outlined above and on the Financi81 Reporting Council's (FRC's> website. lo delecl material
misstalemenlg in respect ol irregulariti•$, including Iraud.
obtain and update our underslanding of the entity, ils 8divilies. its control ènvironment, arxl likely future
developmen1$, includin9 in relation to the legal and regulatory framework 8ppIic8blé 8nd how the entity is complying
with that framework. 8ased on this understanding. we identify and a$sess the Tisks of malerial misstalemenl of the
financial slalemenls. whelher dug to fraud or error. design and perforni audit procedures responsive lo Ihose risks,
8nd obtain audit evidence Ihal Is suffi¢ienl and appropriate lo provide a basls for our opinion. This Includes
consideralion ol the risk of acl8 by the entity that were contrary to applicable18WS and regulation$, includin9 fraud.
In response lo thè risk ol irregularities and rK>n-compli8nce with laws and regulations, including fraud, we de8igned
procedure¥ which induded..
Enquiry of manag¢monl 8nd Ih06e ch8rg•d with 9overnance around aciual and potential litigation and claim8
as well as a¢lual, iuspected and allèged fr8ud,
Reviewing minutes of mgelings of those charged with govemance:
Assessing the extent of compliance with the laws and regulation8 con$ider•d lo have J direct maltrial off￿1
on the financial slalements or the operations of Ihe entity through enquiry and inspeclion.,
Reviewin9 financial slalemenl disclosurei and leiting to supporling docum•nlation lo •$$e$s compliance
with applicable18ws and regulations,.
Performing audit work over Ihe risk of managemenl bias and override of ￿ntrol$, including le81ing oljournal
enlries and other adjustmènts lor approprialene58. evaluating the business ralionale of signifficonl
transaclions outside Ihe nomial course ol business and reviewing accounting eslimotes for Indicators of
potential bl8S.
Bècause of the inherent Iimilalions ol an oudil, there is a risk that we will not delecl 811 irregularities, Including Ih08e
leading lo a material misstatemenl in the financial 6lalementG or non.compliance wilh regulation. This risk increases
Ihe more thal compliance with a law or regulation is removed from the evenls and Iransactions reflected in the financial
slalemenls, as we will be le55 likely lo become awa￿ of instances of non-compliance. The risk of not detecling
material misstatement resuhing from fraud is higher than for one resulting from error, as fraud may involve collusion,
for9ery, inlenlional omissions, mi6represenlations, or the override of inlemal ¢onliol.

THE UNION OF EVANGELICAL CHURCHES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE UNION OF EVANGELICAL CHURCHES
Use ol our report
This report is made solely lo the charity'6 trustees, as a body, in accordance with part 4 of the Charitie8 (A￿Unts
and Report61 Regulations 2008. Our audil WOTk has been undertaken $0 Ihal we might stale lo the chafity's trustees
those matters we are required to state to them in an audilor's report and for no other purpose. To the lullesl exlenl
pemiitted by law, we do not accept or assume responsibility10 anyone olher Ihan the charity and the charity'6 Iruslees
a6 &*ody, for our audit work, for this report. or for the opinions we have formed.
Pad East IS¥nior Ststulory Auditor)
For and on b•half ol Azets Audlt S•rYlc••
Chartered A¢counl•nts
8tatutory Auditor
7-8 8ri18nni8 Business Park
Comel Way
Souihend-on-sea
Essex
Unrted Kingdom
SS2 6GE
Azots Audil Servic•s 1$ eligible for appointment as audltor by vlrtue of Ils eligibility for appointment as audilof ol
e¢mp•ny undef sectlon 1212 of the Comp8nie8 Acl 20LTh3.

THE UNION OF EVANGELICAL CHURCHES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrl¢ttd Re$tricted
lund8
funds
2024
2024
Total
Tolal
2024
2023
otes
ncomè fr m:
Donations 8nd legacies
Investments
339,675
75.820
339,675
75,820
413,687
68.163
Total In¢om•
415,495
415,495
481,850
Charitable 8clivilies a Governance costs
5&6
479,940
1,783
481,703
897,821
Los6 on langible fixed 8ssel
Tolal •xp•ndI￿r0
479,942
1,763
481.705
897.821
Nel gain611105sesl on inveslmenls
10
49,969
49,969
32,605
N•t loutgoing}Ilncomlng resourc•¥
114,476>
{1.7631
{16,2391 1383.3661
Other re¢ognl$¢d galn• •nd losi••
Revaluation of langible fixed assels
645,539
645,539
2,249.093
Net movement In funds
631.063
11,763}
629.300
1,865,727
Fund balances al 1 January 2024
Reserve Movernenl
19,510,506
631.063
1,763 19,512,269 17,646.542
11,7631
629,300 1,865,727
Fund b•l•n¢es at 31 0ecemb•r 2024
20,141,569
20.141,569 19 512,269
The slalemenl of financial aclivits.es includes all 9ains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Tho statement of financial activities also complie5 wilh Ihe requiremenls for an income and expendilure account under
Ihe Companies Act 2006.
io-

THE UNION OF EVANGELICAL CHURCHES
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Not•$
Flx•d ••••t•
Tangible awts
Inveslmènts
11
12
18,595.478
1,043.098
17.950.805
1.082.130
19,638.576
19.032.935
Cury•nt M••ts
Dgbtors
Cash al bank and in h•nd
13
10.353
895.524
38,659
843,325
9DS,877
881.984
Crndltorn: •rnounts f•lllng du• wlthln
on• y•ar
14
(8,885)
(12,837)
Net curr•nl •wts
897.012
869.147
Tot•1 ••••ts l••• curr•nt Ilablllil••
20,535.588
19.902.082
Cr•dltorn: amounts f•lllng du• aft•r
mor• than on• y••r
15
(394,019)
<389,8131
20.141,569
19,512,269
Ineom• fund•
R•strt￿ed lund8
1,763
Gènernl unreslricled fund8
Revaluatlon rn80r4e
20,891,181
{749,612)
20,905,657
(1,395.151)
20.141.589
19,510,506
20.141.569
19,512.269

THE UNION OF EVANGELICAL CHURCHES
BALANCE SHEET (CONTINUED)
AS AT31 DECEMBER 2024
The charity is enlilled lo the exemption from the audit requirement conlained in section 477 of tha Compani65 Acl
2006, for the y88r ended 31 Decembér 2024. atthough an oudil has been Carried out under 6ection 144 Of1￿ Charitles
Act2011.
The Trustee DIre￿Or5 acknowledge Iheif responsibilities for ensuring thal the charily keeps accountr.ng Tecofds which
ompty with seclion 386 of the Acf and for preparing financial slalements which give a true and fair vlew of Ihe slate
of 8ffair$ of the ¢harily as at the end of the finanual year and of ils incoming resources and appI￿allon ol iesovrces.
Including 11$ income and expenditure, for the financial year in accordance wilh Ihe requirernenls of seclSons 394 and
395 and whlch olher4¥ise comply wilh the requirements of the Companies Acl 2(M)6 relating lo financial slatèmenls,
so far as bpplic8ble to Ihe company.
The Trustee DSreetors hgve nol required Ihe company lo obtain an audit of its financial 8181ements under the
requiremenls of the Cornpanies Act 2006, for the year In question in pccordance wrth section 476.
These financial 61alement5 have been prepared in accordance with Ihe pro¥lsions 8pplicBble to companies subject lo
the small ¢omp0nies regime.
The financial statements wera approved by Ihe Board on ,
E G Blowe8
Tru•t•• Dlr•ctOf
Company R•gl8tr•tlon No. 06691633
12-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charlty inforniation
The Union of Ev8ngelic81 Churches is a private company limiled by guarantee incorporaled in England and
Wales. The regislered office is Slanway Evan9eliGal Church. Chapel Road, Slanway. Colchester, Essex. C03
OPU. United Kingdom.
1.1 Aeeountlng eonv•ntlon
The financial statements of the charitable company. which 1$ • public benefit entity undef FRS 102. have been
prepared in accordance with tho Charilies SORP IFRS102)'Accounling and Reporting by Ch8rities.' Statement
of Recommended Practice applicable lo chanties preparing their accounts in the Companles Acl 2006 and
"AcGounling and Reporting by Charitie$'. Slalemenl of Recommended Practice applicable to ¢harities preparin9
their accounts in a¢¢oidance with Ihe Financi81 Reportlng Standard applic8ble in the UK and Republlc of Ireland
{FRS 102) (effeclivo 1 January 2019) The is a Public Benefit Enlily 0$ defined by FRS 102.
The eharity hès taken advaniage of the provisions In Ihe SORP for charities applylng FRS 102 Update 8ullelin
1 not t¢ prepar¢ o Stalem6nl of Cash Flows.
The financial stalemenls ale prepared in sterllng, vthich Is the lunctional currency of tho charity. Monetary
amoun18 in these finan¢io1 slalemenls are rounded lo Ihe neare81 £.
The financial $t•lements have been PTepaTed under the historical co81 convention, modified lo Include the
revaluation of freehold properties and lo include invoslmenl Properties and certain financial instrumenls al falr
volue. The principal accounling polici•5 8dopled are 8el out bel(yw.
1.2 Golng conc•rn
Al Ihe lime of approving Iho finan¢ial slalements, the Trustee Dif•Ctors have 8 reasonable expéctation that Ihe
charily has adequate resources lo continue in operallon81 existence lor Ihe loreseeable future. Thus the charity
¢onlinu68 10 8dopl tho going ¢on¢ern basis of accounting in preparing the finoncial 118temenl$.
1.3 Ch•rltsbl• fund•
Unrè6tricled funds afo available for use at the discfelion of the charity in furtherance ol their chafilable
obj•clive8.
Restricted funds are subject 10 8pecific condllion8 by d¢)nors 88 lo how they may be used. The purposes and
use$ of the rèstrictèd funds are sel out in notes lo the financial slBlem8nls.
Endowmenl lund8 are 5ubjecl lo specific conditions by donors thal the cfjpilal must be maintained by the charlty
1.4 InGom•
Income is recognised when the charity is legally entitled lo118fter any performance conditions have been mel,
the amounts Can be measured reliably, and it is probable Ihal income will be received.
Cash donations are recognised on receipt. Other donations are re¢ognised once the ¢harily h85 been r￿tified
of the donation, unless perloman¢e conditions require deferral oflhe amount. Income lax recoverable In rèlation
lo donations received under Gift Aid or deèds of covenant is recognised al Ihe lime of the donation.
Legaoes are reco9nised on ￿CeIpt or oiherwise if the charity has been notified of an impending dislribulion. the
amount is known, and receipt is expected. If the amounl is not known. Ihe leoacy is Ireated as a contingent
asset.
13-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounling poll¢l••
{Conllnu•dl
1.5 Exp•ndlture
Llabililies are reccrfJnised 88 experKliture as soon as there Is 8 legal construction obligation committing the
ch8rtty lo that exp8nditure. It 18 probable that a transfer of economlc benefits wlll b8 rèquired in Sett￿ment and
Ihe amount of the obluation can b8 measured reliably. Expendllure accA)unted for on an accruals basis and has
been classified under headiryJs that aggregated all costs related lo the category. Where costs cannot be dlreclly
attributed lo particu18r headings they have begn alloc81ed to activitlès on 8 basis conslst8nt with the use ol
resource6.
1.6 T•nglble flx•d •a••ts
Tangible fixed as4els are initially measured al c061 and subsequentty measured al cost or valualion, nel ol
depreciation •nd any impairnenl lo$$e8.
Deprecialion is recognised $0 8$ lo write off Ihe co•1 or valuation of 8SSèt$ less their r06idu81 valu•6 ov•r their
useful Ilves on the following bases:
Freehold land and buildings
Prop•rty improvements
Fixlures and f￿1n98
Compulefs
Ntl
15•/1 on reducin9 balance
15°h on reducin9 balance
The gain or loss arising on lh• disposal of an os$¢1 1$ d•t¢rrnined as Ihe diff•rence between the salo pro¢••d8
and the rnrying value of the a$$el, and 1$ recognised in nèl Inc4meii•xp•nditure) for the year.
1.7 F•x•d a•s•l Inv•8tm•nts
Flxed asset inveslmenl$ are initially meOSUfed al transaclion pnce excluding transaction costs. 8nd a
subsequently measured at fair v81ue al each reporting dole. Chonges in fair value are recognised in nel
incomel{expenditure) for the year. Tran6adion costs are expensed as incurred.
1.8 Impairm•nt of fix•d a66•ts
Al reporting end date. the revlews the chartty urying amounts of Ils 18n9ible assets lo determine whelh8r
IheTÈ is 8ny indicalion that those assels have suffered an imp8irmenl loss. If any such indic81ion exists. Ihe
recoverable amount ol the assét li estirnaled in order lo detemino the extent of the impairmenl108s (if 8ny)-
1.9 Cash and c••h wulvalents
Cash and cash equivalenls include cash in hand, deposits held 81 call wilh banks. and other 6hort-terrn liquid
inveslm•nls with original m8lurilies of Ihree months or less.
1.10 Fln•ncial Initrurn•nts
The d18rity has elected to apply the provisions of Seclion 11 'B8$ic Financial In$lruments' and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of ils finoncial instwmenls.
Financial Inslrumenls are recognised In ltte charfjly's balance sheet when Ihe charity bècomes p8rty lo the
contra¢lual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts PTesenled in the finan¢ial statements, when there
is a legally enfor￿able right lo sel off the recognised amounts and there is an intention lo settle on a nel basi5
OT to fealise the asset and settle Ihe liabilrty simuttaneously.
14

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Ac¢ounting polici•8
IContlnu•d)
8•$lc fln•ncl•l •$s•ts
Basic financial assets, which include debtors and cash and b8nk balances, are initially me¥5ured al transaction
price including transaction cost8 and are $ub8equ¢nlly carried at amortised c061 using Ihe effective inlerest
method unle6S the arran9emenl constitutes a financing Iransaction, where the Iransadion 1$ measured at Ihe
present value of the future Tectripts discounted al a market rote of int•resl. Financial assets classrfled a#
receivable within one year are not arnortised.
B•slc fln•ncl•l Il•blllti•s
Basic financial liabilities, inchjding cr•dilors and bank loans are inilially recognised al transaction price unless
the arrangement conslilutes 8 financing iraft$a¢lion. where the debt instrumènt is measured al the presenl value
of the future payments discounled al 8 market rale of inlèresl. Financial Ilabllltles classifieil 86 Payoble within
one year ar• not amortised,
Debt in6trumènts are subsequently urried Jt amortised colt, using the •ff•ctfve interest rale method.
Trade creditors are obligation$ lo pay for goods or 8eNices thot have been acqulred In the Ordlnary COLtrse of
operations from suppliers. Amounts payable are classrfied a8 current li8billlies if paymenl 1$ due wilfiin one year
or less. If nol, Ihey are presènted as non-currenl liabilities. Trade credilors are recognlsed inrtially at transaction
price and 8ub$equentty measuréd al amortised cosl u6ing the effective inlerest rnelhod.
D•r•cognltlon ol Ilnancl•l Il•bllld•*
Financial li8bilrtie8 are derecognised when the chadty's contractual obligations expire or are di$¢harged or
cAncellod.
1.11 Employ•e btnefits
The cost of ony unused holiday tnliuemenl Is recognised in the penod In which the employee's $ervkes are
received.
Temiinalion b8nefils are recognlsed Immediately as an expense when thère is a commilmenl to lemiin8te Ihe
employmenl of an employe• or lo provide lemiination benefrt$.
Crftical •c¢ountlng ••tlm•tM and Judgements
In the application of Ihe charity's accounling policie8, the charity is required lo rnake judgemen18, e8lim8les 8nd
assumptions about Ihe carying amount of 88$els and liabililies that ore not readily appareni from other sources.
The eslimales and associated J$8umptions ar8 bB$ed on historical experience and other fa¢lors Ihol af8
onsidered lo be relevanl. Adual re8ufts may differ from these estimates.
The e51imales and underlying assumplions are reviewed on an on90ing basi8. Revision8 to a¢￿￿nting
estimates are rewgnised in the period in which the estimate is Tevised where the revision affed$ only that
period, or in the ptriod of the revision and future periods where the revision 8ffects both currènt and fulure
period•.
15-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donatlon8 and l•gael••
Unr••trlet•d RMtrlcl•d
lundl
nd•
Tol•l
Total
2024
2024
2024
2023
Gifts, Donalion• ond Legacl•B
Sundry Income
Government Grants
Gffl Aid relunds
314.139
4,265
314.139
4,265
303,041
7,595
59.829
43.222
21.271
21,271
339,675
339.675
413.687
InvMtm•nts
Unr••trfet•d Unreslrlcled
lund•
funds
2024
2023
Inv•stm•nl lftcome
R•nls Rec•lv•d
Inter•$l f￿r¥•bI
18.000
$0,471
7.349
18,000
45,015
5.148
75,820
88.163
16-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charftable •ctlvlti
Unmtrlct•d fund•
Total
2024
Total
2023
Stipends. salaries and expenses
Youth and ¢hildf•n'$ work
Followship events
Training and study material
Subs¢riplions and conference$
Music and sound licence
Missionary expenditure
Gift and donations
Outreach event and aCt￿ltIeS
Visiting speakers
Advertising and websile
Office cost8
Motor and travel
Insurances
Utilities
Buildlng expen8e•
Telephone
Repairs and maintenance
Music and PA expenses
Postage. priniing and 8talionery
Refreshmenls
8ook-Keeping
Sundrie$
Depre¢i8lion
Bank Charges
Service Costs
118,343
2,758
838
950
4.560
2.998
37,312
1,165
5,262
7,363
541
22.510
3.743
16.655
47,673
14,910
3.607
156,675
2,751
2,462
3,110
1,020
1,881
865
280
10.128
157.683
2.231
4,345
172
3,421
2,545
54,448
8,060
7.026
5,128
1.212
27.922
5.704
15,440
56,848
8,420
3,341
376,441
3,474
2,690
4,395
1,120
1,113
950
383
4,710
470.360
757,222
R••trl¢t•d funds
Totsl
2024
Tot•1
2023
Repairs and maintenance
Legal and professional fees
1.763
133,906
1,763
133,906
17-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Governance c￿ts
2024
2023
Audit fees
Legal and profesS￿nal
6,672
2,908
5.940
753
9,580
6,693
Governonce ¢0s18 include8 paymen18 to Ihe •udilor$ of £6,672 (202> £5,940) for audit fèes.
Tru•t•• Dlr?¢tDrn' R•mun•r•tion •nd 8•n•fits
Truslee Direclors. $lipend8 and olher ￿nefits for lh• year ended 31 $1 December 2024 lotall•d £111,45812023'.
£106,207).
The Trustee Oireclor6 were ieimbursed from travel and mileage expen$e$ incurred whèn performin9 their work
on beho11 of the charity foi the year end¢d 31$1 December 2024.
Employ•••
The average monlhly number of employees during the year was..
2024
Numb•r
2023
Numb•r
Mini8t•r6
Church Workef
Total
Theo were no employees whosè annual rémuneration was morn than £60,000.
T•x•tlon
The charity is exempl from 18x on Income ond gains fallin9 Within section 505 of the Taxes Ad 1988 or seclion
252 of Ihe Taxation of Chargeable Gains Acl 1992 to Ihe extent that these 8r6 •pplied lo its charitable objects.
18-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Nèt gaIn￿lI0$￿8} on Inv•Btm•nts
Unr•$trlct•d Unrestricted
fund•
funds
2024
2023
Revalualion of Invetslmenl$
49,989
32.605
11 T•nglbl• flx•d *•#•ts
Ff••hold l￿d
PTOP•rty Plxwrn• Ind ¢omput•T•
Ind bulldlng¥ Improv•m•nts
Iltiln9•
Totsl
Co•t or v•luatlon
At 1 January 2024
Additions
Dlsposals
Revalu8tlon
17.297.661
647,858
7,229
14,562
17.987,310
845.539
645.539
At 31 Dècember 2024
17.943,200
647,858
7,229
14,582
18.612.849
Dopr•cl•tion •nd Imp•lmi•nt
Ai 1 January 2024
Depreciation charged in the yoar
Eliminaled In respect of disposa18
6,201
10,305
711
16,506
865
Al 31 December 2024
6,355
11.016
17,371
G•rrylng •mount
Ai 31 December 2024
17,943,200
647.858
1,029
3,546
18,595.478
At 31 December 2023
17,297,661
847,858
17,950,805
The Union has o¥eT many years acquired Churches and other Freehold Properties. The cosl of m061 of the éarly
acquisition5 would not be possible lo estsbli5h. The Tru81ee DiredoTS have therefore brought these properties
into the 8ccounls 8t Ihe lalest insurance valuatiOD$ Wrth due reduction made in the valuation for Gost8 indudod
wthlch apply lo reinstalemenl values only.
19-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Tangible lixed assets
(Continued)
The Freehold Property is made up of Ihe following".
2024
2023
Camberwell
2.031.209
1,942,237
C8nnin9 Town
1,949,148
1,871,990
Chelmslor
1,024,594
986,t106
Corringham
888,651
849,062
Cressing
987,219
951,511
Daws Heath
337,343
325,909
Eastsvood
920,267
796,627
Gre81 Wakering
1,051,390
932,409
Shoebury
76S,796
732,311
Southend on Sea
1.252,778
1.202,988
Stanford Le Hope
905,639
870.288
Stanway
2.030.800
1,878,475
Totham
667.140
694,216
Wlckfof
755,304
981,021
Wilham
1402 878
1356 574
16.970,156 16,371,624
Buildin
Canning Town
347,043
333,307
Chelmsford
324,184
310,792
Cre55ing
301 817
281.938
973,044
926.037
Total
17,943,200 17,297,661
The Charily obtains annual valuations of the properties held 81 the year ended and as al 31 st December 2024
Ihere was an increase of £645,539 in the amounl brought forwar(I from 2023. The above 2024 valualions are
based on Ihe currenl rebuilding costs, as advisèd by Ihe insurers
-20-

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Flx•d •sMt InvMtm•nts
Unll8t•d
Inv••tm•nts
Co•t or V•1￿•don
At 1 January 2024
Di6￿&1$
Valuation change
1,082,130
{39,032)
At 31 Dec•m￿r 2024
1,043,098
Carrylng amount
At 31 D0￿mber 2024
1,043.098
Al 31 DeC•M￿r 2023
13 D•btov•
2024
2023
Amoun1• f•lllno du• wlthln on• y•ar.
Trade debtt>rs
Pf•payments and accruad Incomè
9.645
708
37.951
708
10,353
38,859
14 Cr•dllorn: amounts fAlllng du• wlthln on• y••r
2024
2023
Tradè croditorn
Accfual$ and def•rmd Income
1,758
7,107
1.875
10.902
8,865
12,837
15 Crndltorn.. amounts l•lllng du• aft•r mor• th•n on• y••r
2024
2023
Olh¢r v•dltors
394,019
389,813
21

THE UNION OF EVANGELICAL CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 R•l•t•d ￿rtY tr•n8•¢tlons
There were rèlated p•rty trans￿li0n$ ¥￿th the Trustee Dire¢lor6 which lotslled £1,020 {2023.' £2.8401 foi
adminislralion purposes wrthrn ihe y••f. £435 01 this was out818naing al thè year end.
-22-