URC of St Andrew & St George, Bolton
Annual report.
United Reformed Church of St Andrew & St George, Bolton, is a member of the United Reformed Church and is a member of the Bolton and Salford Missional Partnership. The Partnership and the Church are led by a 2 full-time ministers (who joined the Partnership in 2024) and one part-time minister. At St Andrew & St George there are 6 serving elders who support the ministers and act as the managing trustees of the Church.
The Church operates from a large building on St George’s Road, Bolton, housing a worship area and several other rooms. The Sunday morning service is open to everyone who wishes to attend the service. The Church actively seeks to make its rooms available to community groups for their meetings and activities. Several such rooms are made permanently available to a group which supports adults with mental health problems. A shop within the premises is used permanently by a Fairtrade shop.
The Church has a close working relationship with Bolton Methodist Mission, which is based at Victoria Hall in Bolton.
At January 2025, there were 29 members of the Church and several active adherents. This is 2 less than the previous year. A high standard of worship continues at the Church, together with other activities.
The financial statements of the Church for the year to 30/9/24 show a net loss of £29,279 after all expenses. The total net assets at 30/9/24 were £206,661. (This does not include any buildings used by the Church). Adequate reserves are held for future possible major costs.
SIGNED ON BEHALF OT THE ELDERS/MANAGING TRUSTEES.
By Jill Edisbury. (Joint Secretary).
July 2025.
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARI FINANCIAL STATEMENTS TO 30 SEPTEMBER 2024 CONTENTS statem8m of Finarrial Acbirilpa8 Balance sheet Notes to the Financkql Statements Finan Commttlaa Conveftofs Statement Indeppndent Examinerfs Report The regi$tered number of the ab)ve Charity is 1128389. The Chaiity wrnprise5 the assets and lund5 h8 forehwiEatJe purwses by THE UNITED REFORMED CHURCH OF ST ANDREW & ST GEORGE Page O
ST ANDREW & 8T GEORGE UNITED REFORMED CHURCH CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENOED 30 SEPTEMBER 2024 Unrestslcted Funth R8•tr* TOTAL G•n8r&l 0881goat Futtd¥ 2023124 TOTAL IPKOIIING RESOURCES ncoming r0CeS from gener8tod funds.. vol1¥ry incoma A¢tivitie$ for generating fvnds IovÈ5tmeni incwe rotal Incoming r880Lsf¢•8 29.162 55.437 7.119 91,718 1.873 31,035 S5,437 7,119 32.083 56,312 91.877 RESOURCES EXPENDED URC funds Costs of church actitte5 Donatsons rotal r960uruw oxyhd8d 18,854 97.593 18,654 lo15) 2.363 122,870 22,206 92.010 2.905 4.260 490 4,750 1.873 1,873 116,247 4ot 4ncomlng I loutgothgl rn8OU
Dkne trdnBfor8 1131141 P4.5291 14.7501 129,2791 125.2441 JMSS traMfer8 bètween fund 173 and 141 20.0 et mov9montln fund8 14,5291 124.75Ql 1293791 125,2441 rotsl funda bllwd 1 1)¢tob•r 2023 17.322 195.095 23.523 2e1,184 rc*altund¥ cllwd JO $9pt•mb•r2024 12 793 £ 170.345 £ 23,523 e 23S.940 (Note 131 INote 14) IN¢>te 151 rhe nctss on pages 3 to 8 frJtTll P8rt Df theserand $tstsments Page I
IT ANDREW 8 ST GEORGE UNITED REFORMED CHURCH CHARITY aALANCE SHEET S AT 30 SEPTEMBER 2024 Unr8strl¢tad Fund8 R•Gtrktod G8noral Dosignatèd Fund TOYAL 2023124 TOTAL IXÈDASSETS r8ngible assets nvesbnentS 660 660 -URREMT ASSETS 3ank. Ga5h and dèw5its )ebtors 10 8,185 10,191 15.356 170,345 24.673 20D,1e3 10.191 210,374 232.557 6.741 239,298 170.345 24.6n -URRElIt LIABILlnE9 reditors payable within or year 12 13.2231 143731 14,0181 MEf CURRENT As$Ers 12,133 170.345 23,523 20S.QO1 235.280 roTAL NEfA88Ers 12.793 £ 170,245 £ 23,523 £ 206,661 235 940 THE FUNDS OF THE CHARITY Llnre51rthd fvnds.. Genpral Designated Total 13 14 12,793 42,793 170yS I,138 17.322 195.095 212.417 170,345 ReStn¢ funds 15 23.523 23A23 23,523 12.793 £ 170,345 £ 23,523 £ 2C6,661 235,940 4PPROVED by the ¢huroh Meeting hdd Onl6 2U25 nd sign*J on its b&h8W by Thè tth$ on page5 3 to 8 form psrt ofthpse finanoa statamwts Page 2
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARrrY NOTES TO THE FINANCIAL STATEhlENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 GENERAL NOTE On 30th NOVthr 2008, the Church Miing ofthe LInitl Reformed Church of St Andrew & St George lthe'church'l agreed that, in accord8nce wrth the requiremen15 of the Ch8rities Act2006. a charity cèlled 'SIAndrew & StGegrge Uniled Reformed Church Ch2tiV Ilhe'charity'l bg set UP cOMpre all th assets arKI fvnds held for tharit8bie purposes by the Church.11 also agreed Ihatthe Membe ofthe E[5. Meètiw of the Chutch should be ¢ollecliv8ty Ihe Charity Trusteeg oftro Chanty. On 4th M8rch 21]09, thè Charlty was registered with the Charity CommtS$K)nets. registe nUmr 1128389. Thes6 counts ofthÈ Charity refiÈctthe act11$ oftha Church dun9 the finanaal yw. I ACCOUNTING POLIGIES la 8a&is of Accountlng The fjn8nci81 staternents have been prepared in accordanGe wth the Statement of ReBommanded P¥scVoe.' Ateounting and Reporting by Charilvas ISORP 20151 issued by the Charty Cotnmlssl and the Untied Re[0[rn Church guidance. The accruals basi% of accounting has been adopted. and the principal a¢¢ounbng pdicEs sat trut bdoware £ppld consistenity. Ib Fund Ac¢ountthg Unre$lricted funds are avaIlae for tsse a¢th6 di6¢retion of Ihe chutch M fvrthance of its charttatAe oblectDies. RestriGted ndS are tt> [COn¥ en thwr expenditure kTWSed bythe domr, orca)tsined in the tenns of a gwt. Ic Tanglble FlxBd A¥s•ts Fvtehold prOrtY. tha custodian Iruslèes ofth8 churd) buiN4ing8 are the URC (North-western PNCe) Twsl Ltd Expenditur8 InCUad on th8 ¢hurch i$vrritten off in the year it inrred. FurTritur0 and equipment: deFKeciaffion 15 provIdJ atannual res ¢acul8ted to writ8 offassets ow3 to 10 years. dependent on the estimated u5eftJl lives of the assets ¢onc£m•J. Expendiluro undèr£5.000 land am 2xpenditure out of dÈsvJnsted fund$l rs [Itren off in Iheyear it is IrUrl. Id Incomlny R&80Urtq All voluntarygmng, includirrfj1aC. 1$ Indlett in the finamal 8tatern8nts forth8 perh in which Iti¥ receN8d. Tax r8¢0¥eB@ from donatrons under GiftAKI in respect of the tax yearto 5th A4 is re¢cgni5ed a8 iftcomo in the finaal year to the folbwiny 30th September. All other irwme is gerwlty recogni4ed whgn It reCeab. lè Rgsotsrcos Eyndgd The URC Mini$ty & Mk%5ion Fund centnbution is pa by twdve monihly inlments and 1$ Inclu the ffnancial stat&m8nls for the year lo wh¢h it rel•tss Resour$ expended are rec09n1s in period in whh they are hcurred and include atthbulable VAT whh c8llnot be 0Vered. They are alkated to Ihe partKularaclivty to which th8y reLgte As most of the rnanagementaThJ aclr¢ity of Iht church is carrigd out by volunteer¥, this iTriangib cost is not Includ in t1 financrdl statemts as this vohJntarycontrd)utiw to the te of the church is incaculablè. If Taxation Th8 ¢harty i8 Sthnllawy exemptfiDm taxation in rÈ&rct of incom8 and captal gains reived to th& ientthal Such income or gains are applEd to èxrlusN•ly charItae purposes. No provL%ion for taxab been made in Ihese finanual statnents. Page 3
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 continu8d Unrow¢l8d Furmls Restricted G•nfrTal De8lgIted Fun¢8 TOTAL 2ty23124 TOTAL 202W23 2 VOLU14T*RY INCOMÈ Direct gmng". Envdope and (Erect offeriros Weekty offeiing rlate Tax reftjnds underGnl Aid 22,469 1.705 4,788 28,962 200 22,146 2.129 1.705 4,788 28,962 200 qM05 68 Donations and189ac& Commlknentfor Lrfe Other voluntary Income 30,753 585 700 1,805 e8 1.873 29.1e2 32.083 3 ACTIvlEs FOR GÈNERATING FUNDS Lethngs- ¢hurch wort$ 55,437 55.437 $5 56,312 4 IIWESTAIENT INCO¥E Bank and derositG Ofher investyr8nts 7.101 18 7,119 7,101 18 3.465 17 S URC FUND5 'nistry& Mission Fund 18.854 18.654 22.206 The chur¢h mthes contribulons to the centrÈl M & M Fund based on a per ¢8pita aS$8ssme1 Setby the North-Wes18ynod. The fund is used lor tranlng and sts"pendBryeosts of ministers. wnning the denomination and the wrder Inr5On of thè national church. Page 4
ST ATrIDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEpfEIIJBER 2024 CA)ntinued Unrqsfthtsd Fund8 Goneral Dtsnat0d Funds TOTAL 2023124 TOTAL 2022f23 8 COST8 OF ¢HURCHACTivrriES Worshlp •xpBn$86.' Wisib'ng preachers Ofganisl's fees Organlpiano rapairs and mu8 EdiaOnal and worship matsria 1,16D 1,040 1,994 882 5.07e 1.140 1,120 1,5 1,104 4.B84 882 5,076 Admlni&tr•tion otc.: Printng, stalion8ry and postaJe IhLscelkneous c0mmurwcalS 217 252 872 1.341 217 232 872 265 ie1 568 Proporty eXP8n8* '. Wage5 8nd fees Cle8ning and tlaneouS expenses Heal, Iighl and water Insur3nc& Repars and maintenarKe-Oer8I 34,652 2,767 35.832 9,809 8.116 91.176 34.652 2.767 36.832 33,919 3.463 3Q,162 B.516 10.102 e6.162 4.260 4.260 12,376 gSA36 97.593 4,280 1QI 8S3 92,010 7 DONATIONS Mfidwwork Furyl 0mmtfor Lrfe Other 2,160 700 45 2.905 1,805 e8 1.873 490 2.363 Note A proporbon of prOpertY8¥nges {Sfi in notge above) ilde costs whlch are attributable to generaln of fvnd8 Ihrtsugh the letting of property. but It k4 notconsidered feasible to arrwe al an accurate appothnmenl of suGh costs. Page 5
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CI4ARIT NOTES TO THE FINANCIAL STATEhlENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 - continued unrestst Funds Rotstrlcw Gpngr41 De¥iBnated Funds TOTAL 2023124 TOTAL 2022123 B TANGIBLE ASSErs Church buildin9S- Trot[d Fumilure and equipment- fulty depreaated 9 INVES7MENrs Ch8rinco Cowmon Inve$tment Sch&r £200 3.5% Nvcr SNp Cal Debenture StrKk 520 140 fAO 520 140 e60 140 10 BANK, CASH ANrJ OEPO8rrs Bank curtenl acceunl Bank d8pDSttacCnlS Deposlts Cash 5.115 14,158 10.515 19,273 96,115 745 35,791 114.556 82.160 85,600 84,746 5.165 170.345 24,673 232 5S7 11 DEBTORS AFnDunts owed iotht thanty Prepayments 4,440 5.751 1,563 5,178 6.741 5,751 10.191 12 ¢REDffORS PAYABLE wrrHN 1 YEAR Amounts awed by Ihe charity IrQme in adwdn 12,7711 452 3.223 11.1501 13.9211 1452 4.3731 12.9061 1.150 4,018 Page 6
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 continuad TOTAL 2023124 TOTAL 202¥23 13 GEMERAL FUND Bance as at 1110123 Nel incoming resources for ytar before tran818rs Tnsfer$ fro D8signd Funds as at 3019f24 B8L9n¢• as al 3019r24 17,322 124.5291 20,0 12.793 34.276 116,9541 17.322 ' lotsl for21)23r24 88 perstatemonl of Financial Athths (Pa 11 14 OESIGPIATED FUNDS Charity 0rateS thefolbwSn9 Dagnated Fund$". FiKed Asset RepL8¢emwtt Flmd IFARI- thk8 fund wa5 set up out ofth8 Genera Fund arKJ it i8 intsnded to mÈetthe T8pement cctsts of rnaiorfixed sets such as thurch ¢h8ir¥ and caTp8ts M4or Repairs Fund IMRFI- thls fund is e8tabllshed to meet signfft8nt impravement and maintsnanTr c¢8ts of Iht church butlft9, orgBn and aud and wdeo equipmentetc. The fund reTrw85 transfer5 from Ihe General Fund at approved by Church Meeting as11 as (k)natK)ns for thi$ Specific purSe. Mison- this fund is Èstablish&1 ty the grant r8c¥ved from SyrKKI following trdnsfer ofthg m8n6e. Tho SU99estK)n by Synod is thgt rt b& used for mission ill aN its many fotrns. Whlerwork Fund (WWFI- thks fvnd makets contributi)ns to Char[tab causes as agreed tyth2thurch meeting. Thefund retswes transf*s from the General Fund at levels also appro¥ed by thechurch meetlng. Movements on the Oe5Erngled Funds duriTrg th6 yearwere.. FAR MRF MIS WWF TOTAL 2023r24 TOTAL 2022123 Baknce5 35 at 1110r23 20.0 .002 81,851 3.242 195.095 203.385 Transfer betn luDds Expendrture DOrlnS ' Nel iwmlwloutgoingl resource5 14.2601 14901 14.7501 18.3751 85 18,2901 I4.)} 14901 14,7501 TM$fe to Gener81 Fund et 3019124 120.OWI 120.0001 ealances as 8130I9r24 65,742 170,346 195,095 ' totrd for2023tt4 36 perStatwn8nl of Finanai Adwites Ipage 11 Page 7
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATENIEPITS FOR THE YE4R ENDED 30 SEPTEAIBER 2024 contnued TOTAL 202W24 TOTAL 2022123 15 RESTcTED FUNDS Trust Fund5 23 23.523 During the course of the year, Chaty operates Restricted Funds where the monies ¢8n only be used forlhe $pecfft putP05e for which they were enlru5ted to the Charity. These (wn8 are notavaiL4ble ftyany other purpose. The printtipal such fund is Comfflilment for Lpfe. whereby church tneTnbers and adherents makèdonations whiGh ale sent the URC central office Addititsnalty th8 church or ts organisalions occasionally mace appea13 or hold events to rase funds spe¢ilically forexternal projects or charibes. The preedS of 5u¢h fiJnd$ have all been accDunled ford9 the course of the year. The Charity hobjs 17 tNsl totslling £23.523 whh were taken over from predecessor chur¢hes. Vory littte is known aboutthe terms ol the trusts. but 8LThe of thetn are aelieved to Corttain stritiOnS on their use. In th& sb$¢nce of further infomiation, the trust funds are shown as Resthcleo Fulld5 on thè Charity's balance sheet. In aword8ncevrilh established prncti* o¥er many year$. Income from the tmsl funds is ciedited tt> G2ner81 Fund. Page 8
"ST ANDREW & ST GEORGE UNITED REFORMED CFIURCH CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 FIPIANCE COMkllTfEE CONVENOR'S STATEMENT I h8v6 prep8rtd the financial statements on page5 1 to 8 for the yearended 30 SeptÈmbèr2024 JDhn SwarsbriGk $vJneJ dal8 INDEpeNDETr EjAMINEs REPORY I rewrt on the financlal stalenTr8nts Oft St Andrew & &. Gecrye Unilf%J Reformed Church Charity for the year ended 30 Septemb8r 2024, whh are get out on pa9es I to 8. R88PÈCtlv¢ Re&po(bl1a$ The Charity is responsible for the preparatn of the fin2ncial stments. and considers Ih8tthe audit requir•nant Df section 43121 of the ChaFilies Act 1993 (the Act) not apply. 11 is my responsibility to state, on Ihe basis of procorfurps spècthed in the General Direction$ gNen by the Charity Commissioners under Sectn 4317llbl ol the AG( wheUwp3rtscU[ matters have come to my attentson. Bas1$ of Ind0p&nd8ot ExaMits Rewrt My Èxarnination vras tairred out in accor(lancevAth the G8neral Direction5 ofthe Chaty Comml$$ionap An exsmination Includes 8 review of the accounting recor(Ss kept by the Chaiity and a comparison of the a¢¢ounts presented With those reGords. It also include5 ¢onsider¥bon of any unusual itÈms ord¥closure$ in the statements. and seeking explanions ¢on¢eming aY such tnatters. The pri)cedures undertaken do not provide all thè evKlen¢8 thatwould be reouired in an au(lil. and conseouÈnlW I do notexpre5s an au¢itopinK)n on the view glven ty the finan¢pal statements. Irbdependent ExamlntrV£ Statement lrt connectll th my examination of the Ch8riVs funds, nothing cTr b my attenbm 1¢h 9av8 me Truse to bdiÈve Dtherwise than thst the fin8ClaI StatenIS &cord With the a¢utIg records of the ChaTity, and that those words 58tisfied the r8ouiremenl$ of the Act l am notawaw ofany matter lo attention should be drawn in order to en8bk 8 properunderstsndlng oftha financ&81 statements to bfr re3Ghed. Signed by the Independtrnt Examiner date Nameand addre55 ofth8 Indepen(fenl Extmin¥'. CrossY & Chartew Accountsnts 52 Chortoy Now Rogd B10 BL14AP Page 9
ST AI40REW & ST GEORGE UNtrED REFORMED CHURCH CHARITY FINANCIAL STATEAIENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 FINANCE cohiiirrTEE COPIVENOWS STATEIIENT I have prepared the financwl 5tstements on page3 1 to8forthe year ended 30 September2024 John SwaT¥brLk sred INDEPENDENT EXAPAINER'S REPORT I report on thefinanG&al statements of the Sl. Andrthv & St George Unitad Re[cYm Church Ch*ity foF the year nded 30 September 2024. whth afe Sel outon pages 1 to 8. R88Wtlve RetspoTrBÈbilEtie¥ Ttte cfvarity is respollsible ft>rthe preparatn of the financial statements. and considers tFotth8 audit requiremert of section 43121 of Ihe Charities Act 1993 (the Act) does not appty. It is my resronsibilty to slate. on the b8sL% of woCedu> spetified in the General Directions gNen bythg Charity commissioners under Section 4317llbl of the ACL whether p8rbcukr matters have come to my attention. BaJl& of lrtdepend&nt ExamlnoVs Report y Ex8minaiion was cairièd wt in Goranc0 ryth th8 G8n8r81 Directions of the Charty CommosN)ners. axamination inGludes 3 rewewof the Unn records kept by the Chanty and a comparisoTr of the accounts pented with those records. It also includes consKSeratson of any Jnvsu¥l it$m$ or disclosures In thefancIal laiements, seeking exana1)rts ¢onc6ming 8ny Such fflatters. The wcedures under&ken (fo not provbje dl e ewden¢e that w)uld be required in an audit, and conspquenty I do Dol exptt¥s an audit opinion on the view 9Kven by thofinanoa Staigmenls. Ind•wndent Examineri Slatsmont In connection with ry examinabon ofthe Charity'5 funds, nothing cameto my attention whlch gave me cause to tÉlleve olheilfvise than that the fjnarfial stslements accord thè aGGounling record8 of the Charity. and Ih8tlhose records saknsfied the qUirements of the Act l am not aware of 8ny matterto which attention Shou be drawn in order lo enable a proper understanding gf the financ181 stslements to be reached. Signed by the Indewdenl Examiner date Name and address of th& Independent Examiner.. Crossley & Davi$ Chartere(S Accountsnts 52 ¢hDrfey New Road Bolton BL14AP 16