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 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. A lease to a housing company for 10 one-bedroomed flats within the premises was surrendered by the housing company and compensation of £275K was paid to the church. Consideration is being given to the future use of this part of the building.
The Church has a close working relationship with Bolton Methodist Mission, which is based at Victoria Hall in Bolton, and is fully committed to the mission of Churches Together in Bolton Town centre.
At January 2025, there were 25 members of the Church and several active adherents. This is 4 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 30/9/25 show a net loss on General Funds of £10,526 after all expenses. This excludes the £275K Designated Funds received and referred to above. The total net assets at 30/9/25 were £470,985. (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 2026.
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY FINANCIAL STATEMENTS TO 30 SEPTEMBER 2025 CONTENTS Page Statement of Financial Activities Balance Sheet Notes to the Financial Statements Finance Commtttee Convenorfs Statement Independent Examinerfs Report The regisiered number of the above Charity is 1128389. The Charity comprises the assets and funds held for charitable purposes by THE UNITED REFORMED CHURCH OF ST ANDREW & ST GEORGE
DREW & ST GEORGE UNITED REFORMED CHURCH CHARITY -ATEMENT OF FINANCIAL ACTIVITIES )R THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted Funds Restricted General Designated Funds TOTAL 2024125 TOTAL 2023124 Note OMING RESOURCES oming resources from generated funds = Voluntary income Activities for generating funds Investment income Other income tal incoming resources 30,301 55,144 4,310 1,568 31,869 55,144 4,310 275,000 366,323 31,035 55,437 7,119 275,000 275,000 89.755 1,568 93,591 SOURCES EXPENDED URC funds Costs of church activities Donations tal resources expended 18,918 81,363 18,918 81,363 1,718 101,999 18,654 101,853 2,363 122,870 150 150 1,568 1,568 100,281 t Incoming l (outgoing) resources 'ore transfers (14115) (10,526) 274,850 264,324 (29,279) )ss transfe between funds (14 and 15) 20,000 (20,000 t movement in funds 9,474 254,850 264,324 (29,279) al funds blfwd 1 October 2024 12,793 170,345 23,523 206,661 235,940 al funds clfwd 30 September 2025 22,267 £ 425,195 £ 23,523 £ 470,985 206,661 (Note 14) (Note 15) (Note 16) I notes on pages 3 to 8 form part of these financial statements
r AND.REW & ST GEORGE UNITED REFORMED CHURCH CHARITY LANCE SHEET
AT 30 SEPTEMBER 2025 Unrestricted Funds Restricted General Designated Funds TOTAL 2024125 TOTAL 2023124 Note CED ASSETS ,ngible asseLS iestments 10 660 660 660 660 660 660 JRRENT ASSETS Ink, cash and deposits btors 15,456 9,264 24,720 425,195 23,523 464,174 9,264 473.438 12 200,183 10,191 210,374 425,195 23,523 JRRENT LIABILITIES editors payable within one year 13 (3,113) (3,113) (4,373) T CURRENT ASSETS 21,607 425,195 23,523 470,325 206,001 TAL NET ASSETS 22,267 £ 425,195 £ 23,523 £ 470,985 206,661 IE FUNDS OF THE CHARITY Irestricted funds General Designated Total 14 15 22,267 22,267 425,195 447,462 12,793 170,345 183,138 425,195 ,'stricted funds 16 23,523 23,523 23,523 22,267 £ 425,195 £ 23,523 £ 470,985 206,661 'PROVED by the Church Meeting held on d signed on its behalf by Il?Izo e notes on pages 3 to 8 form part of these financial statements
ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY ITES TO THE FINANCIAL STATEMENTS ,R THE YEAR ENDED 30 SEPTEMBER 2025 GENERAL NOTE On 30th November 2008, the Church Meeting of the United Reformed Church of St Andrew & St George (the 'Church') agreed that, in accordance with the requirements of the Charities Act 2006, a charity called 'St Andrew & St George United Reformed Church Charity, (the 'Charity') be set up and comprise all the assets and funds held for charitable purposes by the Church. It was also agreed that the members of the Elders, Meeting of the Church should be collectively the Charity Trustees of the Charity. On 4th March 2009, the Charity was registered with the Charity Commissioners, registered number 1128389. These accounts of the Charity reflect the actFVities of the Church during the financial year. ACCOUNTING POLICIES Basis of Accounting The financial statements have been prepared in accordance with the Statement of Recommended Practice . Accounting and Reporting by Charities (SORP 2015) issued by the Charity Commission, and the United Reformed Church guidan. The accruals basis of accounting has been adopted, and the principal accounting policies set out below are applied consistently. Fund Accounting Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant Tangible Fixed Assets Freehold property . the custodian trustees of the church buildings are the URC (North-westem Province) Trust Ltd. Expenditure incurred on the church is written off in the year it is incurred. Furniture and equipment . depreciation is provided at annual rates calculated to write off assets over 3 to 10 years, dependent on the estimated useful lives of the assets concerned. Expenditure under £5,000 (and all expenditure out of designated funds) is written off in the year it is incurred. Incoming Resources All voluntary giving, including legacies, is included in the financial statements for the period in which it is received. Tax recoverable from donations under Gift Aid in respect of the tax year to 5th April is recognised as income in the financial year to the following 30th September. All other income is generally recognised when it is receivable. Resources Expended The URC Ministry & Mission Fund contribution is paid by twelve monthly instalments and is included in the financial statements for the year to which it relates. Resources expended are recognised in the period in which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the fil nancial statements as this voluntary contribution to the life of the church is incalculable. Taxation The charity is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.
REW & ST GEORGE UNITED REFORMED CHURCH CHARITY )TES TO THE FINANCIAL STATEMENTS )R THE YEAR ENDED 30 SEPTEMBER 2025 continued Unrestricted Funds Restricted , General Designated Funds TOTAL 2024125 TOTAL 2023124 VOLUNTARY INCOME Direct giving Envelope and direct offerings Weekly offering plate Tax refunds under Gift Aid 23,065 1,818 5,168 30,051 250 23,065 1,818 5,168 30,051 250 1,500 68 31,869 22,469 1,705 4,788 28,962 200 1,805 68 31,035 Donations and legacies Commitment for Life Other voluntary income 1,500 68 1,568 30,301 ACTIVITIES FOR GENERATING FUNDS Lettings - church properties 55,144 55,144 55,144 55,144 55,437 55,437 INVESTMENT INCOME Bank and deposits Other investments 4,292 18 4,310 4,292 18 4,310 7,101 18 7,119 OTHER INCOME Lease surrender fee . Onward Housing 275,000 275,000 275,000 275,000
T ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY OTES TO THE FINANCIAL STATEMENTS OR THE YEAR ENDED 30 SEPTEMBER 2025 continued Unrestricted Funds Restricted General Designated Funds TOTAL 2024125 TOTAL 2023124 URC FUNDS Ministry & Mission Fund 18,918 18,918 18,918 18,918 18,654 18,654 The church makes contributions to the central M & M Fund based on a per capita assessment set by the North-west Synod. The fund is used for training and stipendiary costs of ministers, running the denomination and the wider mission of the national church. COSTS OF CHURCH ACTIVITIES Worship expenses . Visiting preachers Organist's fees Organ/piano repairs and music Educational and worship materials 1,240 1,080 715 1,170 4,205 1,240 1,080 715 1,170 4,205 1,160 1,040 1,994 882 5,076 Administration etc. Printing, stationery and postage Miscellaneous Communications 222 346 745 1,313 222 346 745 1,313 217 252 872 1,341 Property expenses . Wages and fees Cleaning and miscellaneous expenses Heat, light and water Insurance Repairs and maintenance - general 34,622 2,449 21,469 11,346 5,959 75,845 34,622 2,449 21,469 11,346 5,959 75,845 34,652 2,767 35,832 9,809 12,376 95,436 81,363 81,363 101,853 DONATIONS Wider Work Fund Commitment for Life Other 150 150 1,500 68 1,718 490 1,805 68 2,363 1,500 68 1,568 150 Note A proportion of propety expenses (shown in note 7 above) include costs which are attributable to the generation of funds through the letting of propety, but it is not considered feasible to arrive at an accurate apportionment of such costs.
T ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY OTES TO THE FINANCIAL STATEMENTS DR THE YEAR ENDED 30 SEPTEMBER 2025 continued Unrestricted Funds Restricted General Designated Funds TOTAL 2024125 TOTAL 2023124 TANGIBLE ASSETS Church buildings - not valued Furniture and equipment - fully depreciated I INVESTMENTS Charinco Common Investment Scheme £200 3.5 % Mlcr Ship Canal Debenture Stock 520 140 660 520 140 660 520 140 660 I BANK. CASH AND DEPOSITS Bank current account Bank deposit accounts Deposits Cash 15,406 5,317 80,692 339,186 20,723 80,692 362,709 50 464,174 19,273 96,115 84,745 50 200,183 23,523 50 15,456 425, 195 23,523 DEBTORS Amounts owed to the charity Prepayments 2,566 6,698 9,264 2,566 6,698 9,264 4,440 5,751 10,191 ' CREDITORS PAYABLE WITHIN 1 YEAR Amounts owed by the charity Income received in advance (2,661) (452 (3,113) (2,661) (452) (3,113) (3,921) (452) (4,373)
T ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY OTES TO THE FINANCIAL STATEMENTS OR THE YEAR ENDED 30 SEPTEMBER 2025 continued TOTAL 2024125 TOTAL 2023124 I GENERAL FUND Balance as at 1110124 Net incoming resources for year before transfers Transfers from Designated Funds as at 3019125 Balance as at 3019125 12,793 (10,526) 20,000 22,267 17,322 (24,529) 20,000 12,793 total for 2024125 as per Statement of Financial Activities (page 1)
DESIGNATED FUNDS The Charity operates the following Designated Funds = Fixed Asset Replacement Fund (FAR) - this fund was set up out of the General Fund and it is intended to meet the replacement costs of major fixed assets such as church chairs and carpets Major Repairs Fund (MRF) - this fund is established to meet significant improvement and maintenance costs of the church buildings, organ and audio and video equipment etc. The fund receives transfers from the General Fund at levels approved by Church Meeting as well as donations for this specific purpose. Mission ~ this fund is established by the grant received from Synod following transfer of the manse. The suggestion by Synod is that it be used for mission in all its many forms. Wider Work Fund (WWF) - this fund makes contributions to charitable causes as agreed by the church meeting. I he fuD.d receives transfers from the General Fund at levels also approved by the church meeting. Movements on the Designated Funds during the year were . FAR MRF Mission TOTAL 2024125 TOTAL 2023124 Balances as at 1/10/24 20,000 65,742 81,851 2,752 170,345 195,095 Transfer between funds Expenditure Donations Lease surrender fee . Onward Housing Net incomingl(outgoing) resources (150) (150) (4,750) 275,000 275,000 275,000 274,850 (150) (4,750) Transfers to General Fund at 3019125 (20,000) (20,000) (20,000) Balances as at 3019125 20,000 320,742 81,851 2,602 425,195 170,345 total for 2024125 as per Statement of Financial Activities (page 1)
r ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY )TES TO THE FINANCIAL STATEMENTS )R THE YEAR ENDED 30 SEPTEMBER 2025 continued TOTAL 2024125 TOTAL 2023124 RESTRICTED FUNDS Trust Funds 23,523 23,523 During the course of the year, the Charity operates certain Restricted Funds where the monies can only be used for the specific purpose for which they were entrusted to the Charity. These monies are not available for any other purpose. The principal such fund is Commitment for Life, whereby church members and adherents make donations which are sent via the URC central office. Additionally the church or its organisations occasionally make appeals or hold events to raise funds specifically for extemal projects or charities. The proceeds of such funds have all been accounted for during the course of the year. The Charity holds 17 trust funds totalling £23,523 which were taken over from the two predecessor churches. Very little is known about the tems of the trusts, but some of them are believed to contain restrictions on their use. In the absence of further information, the trust funds are shown as Restricted Fuiids on the Charity's balance sheet. In accordance with established practice over many years, income from the trust funds is credited to General Fund.
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY FIN NCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 INANCE COMMIThEE CONVENOR'S STATEMENT have prepared the financial statements on pages 1 to 8 for the year ended 30 September 2025 John Swarsbrick signed date NDEPENDENT EXAMINER'S REPORT report on the financial statements of the St. Andrew & St. Ceorge United Refonned Church Charity for the year Jnded 30 September 2025, which are set out on pages 1 to 8. lespective Responsibilities rhe Charity is responsible for the preparation Oi the financial statements, and considers that the audit requirement )f section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of )rocedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Ict, whether particular matters have come to my attention. 3asis of Independent Examiner's Report k4y examination was carried out in accordance with the General Directions of the Charity Commissioners. An
xamination includes a review of the accounting records kept by the Charity and a comparison of the accounts )resented with those racords. It also includes consideration of any unusual items or disclosures in the financial tatements, and seeking explanations concerning any such matters. The procedures undertaken do not provide all ,he evidence that would be required in an audit, and consequently I do not express an audit opinion on the view Jiven by the financial statements. ndependent Examinerfs Statement n connection with my examination of the Charity's funds, nothing came to my attention which gave me cause to believe )therwise than that the financial statements accord with the accounting records of the Charity, and that those records atisfied the requirements of the Act. l am not aware of any matter to which attention should be drawn in order to nable a proper understanding of the financial statemep,ts to be reached. igned by the Independent Examiner r6Jl date ame and address of the Independent Examiner . rossley & Davis hartered Accountants i2 Chorley New Road 3olton 3L14AP
ST ANDREW & ST GEORGE UNITED REFORMED CHURCH CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 INANCE COMMITTEE CONVENOR'S STATEMENT have prepared the financial statements on pages I to 8 for the year ended 30 September 2025 John Swarsbrick sFgned date NDEPENDENT EXAMINER'S REPORT report on the financial statements of the St. Andrew & Sl. George Unkled Reformed Church Charity for the year 3nded 30 September 2025, which are set out on pages 1 to 8. lespective Responsibllities rhe Charity is responsible for the preparation of the financial st2lements, and considers that the audit requirement )f section 43121 of the Charities Act 1993 (the Act) does not apply. It is my responsibility to st8te. on the basis of )rocedures specified in the General Directions given by the Charity Commissioners under Section 43{7llbl of the 4cl, whether particular matters have come lo my attention. 3asls of Independent Examiner's Report y examination was carried out in accordance wth the General Directions of the Charity Commissioner5. An xamination includes a review of the accounting records kept by the Charity and a comparison of the accounts )resented with those records. It also include5 consideration of any unusual items or disclosures in the financial "tatements, and seeking explanations conceming any such matters. The prOcuS undertaken do not provide all he evidence that would be required In an audit, and consequendy I do not expres5 an audit opinion on the view JNen by the financial statements. ndependent ExamInaS Statèment n connection wth my examination of the Charty's funds. nothing came lo my attention which gave me cause to believe )thetwise than that the financial statements accord with the accounting records of the Charity, and that those records
alisfied the requirements of the Act l am not aware of any matter to which attention should be drawn in order lo )nable a proper understandin9 of the financial statements to be reached. igned by the Independent Examiner rC)11 ame and address of the Independent Exarniner '. rossley & Davis hartered Accountants 2 Chortey New Road 3otton 3L14AP