## **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 prOc￿u￿S 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 ExamIna￿S 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