7.he United Reformed Church The Bridge Church Otley URC The Bridge Church W+ULOILIINfj ALL Ilr4 ANL) LOV Reports & Accounts Financial Year Ending 3111212025 Contents Legal & Administrative t*tals Trustees Rep)rt Independent Examiners ReFQrt Statement of Fancl ktpirties Statement of Financial Position Notes. ACcnWa Polic Notes- Analysis of Inrne & Expendtture Notes- Anatysis Net Assets BetthEen Funds Created using ExpensePIus
Legal & Administrative Details Charty Name: The BrKlge Church Otley URC Charity Number. 1128673 Charity Address.. Bndge Street Otley LS211RW Trustees: Alan AnskThY Margaret Amitsge Christopher T Beckwith (R8signed 1411212025) Gillian Chapman Isobel Evans John Ev8b8pJh Andrew Hty*8rd {Resyned 2610212025> Tina Jthnson Gordon Justham (Appointéd 2610212025) Reverend Jason Mccullagh Christine Paterson Barbara S¢holes Maureen Stiinger (Appointed 26102120251 Malcolm Wainwright Colin Vvhttaker Ann8 Wygl8Sv1h
Key Management Personnel: Re¥ Jason MGCullagh John Evelewh {Church Secretary} Alison Anslow (Church Treasurer) Name & Address of Primary Banker. Barclays Bank Independent Examinèr.. David Thompson 22 Rossett Green Lane Harrogate HG2 9LH
OBJECTIVES AND AcTIVlEs As a local congregation of the United Refoffld Churth. The BrKlge Church Otley United Refomied chUh seeks to advance the Christian ligion through its activtiies and the facilities offered to the communty by rts building. The Elders, Meeb'ng is aware of the Charlty Commission's gUlare on public benefft in The Advancement of Religion for the Public Benefft. and has regard to it in the administration of the Church. The Elders, Meeting believes that the Church provides benefft to the publ by., Providing resources and llEtIeS for public worship, pastoral care and spiritual. moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the church offers. Promoting Christian values and service by members of the CgregatIon to the communty, for the benefft of indNiduals and sc¢th as a whole. REVIEW OF ACTIVITIES AND ACHIEVEMEKrs The Brldge Church has an open policy IrdS the Sraments and therefore all who wish to partake in Hoty Ccthmunion and baptism are welcome. This open P)IY is part of the church, mission. Our rnwsed Baptism Policy pkn8 an expectation of a minimum peric¥J of attendance prior to baptism taking place. Bolh adutt and infanl baptism is offered, and where families bring their babies for baptism they are also introducgj to and eno)uraged to make use of the facilities such as 8 fulty equipped crèche, staffed by exFerienced members who have enhanced disclosure under the OBS system. The Bndge Church is licensed for the conduct of Christkgn marriage and has rècentty. and w8 wer8 pleased that the first sex marriage tcth place in our church during the past year. There are several opportunttles lor chlldren from the community to be nurtured and cared for, both in the teaching of the Christian faith, through our Junior Church system, and Ihrough the unrformed organisations (all of our volunteer staff have enhanced discbsure under the OBS system). We have very successlul Scouting and GuKllng group8. caterlrvJ ts tw and girls from the age ol 5 through to young adults up to the age of 18. Members of the Explofers group prepared and seNed a Christmas Dinner for our Supw Club. For those of prfrschwl age the church offers a very popular Toddler8 group (Toddlers@theBridgel on two mofnings a week during tem-time. This is open to all members of rA)mmunty, and parents, grandpanIS and carern attend wtth babies and young children. Members of these groups are actively encourag8d to attend special seNices swh as the Christmas crib Serw, the annual gift service and the harvest festival. This year Toddr$@tWndge also orened on Thursdays throughout the school summer holbJay8. The church has also continued to provKle'Messy Church,, as a more infonnal way of bringing Wr$hip to children and famil. We have held fve of these events during the year and all have been well supported. We also work alongside Churches Together in Ottey to run an After SchcKA Club. known as the Youth Dropln, for Year 7 to Year 9 students from the local comprehensive Sch1. These sessions are overJeen ty Leeds Faith in Schools. and operate on our prnIses, for whth the church does
not charge. A typical session in¢lLKles playing table tennis, table fwtball. computer and board games. and offers free fcM)d and 'chilkzone', on rnost weeks there are twenty plus young people in attendance. The volunleer SUPFxI (all DBS checked) is provided from the five churches that make up Otley Churches Together. All of the above groups are very well Supted and Irishing, Ixrt they ¥Uld not be available were it not for the church nMberS who give of their ts'me and talents Voluntari to prepare for and run them. During the past year the church has been preparirvJ for the empl¢)yrnent of a Chiklren and Families worker, made possible thanks to a grant from the Yorkshire Syncmy of the Unrf(ed Refomied Church. A successful recruitment has occurred and the post holder Yill Commen in January 2026. Pastoral care is a major feature of the Bridge Church and we provide many opportunities for the publ to receive this Ihrough varh)us channels. Our monthW'Fc(J & Friends. continues to provide a meeting Pla for both members and others to share a hot meal (prepared and overseen by the church's catering team), feIh1p and pastoral re. This is entire stsffed by volunteers who have undergone enhanced disGlowre through the DBS system. The church also provided a Christmas Day meal lor more than 40 members of the church and Iwal communty {r8ceiving referrals from Otley Adion for Older People and the local Parish Church and others). Recognising that not everyone wants to, or is able to atteThJ a fvll church on a Sunday, we have, for 86veral years, offered a short Hoty Communion seNi(% on 8 W8dnesday moming in Ihe sanctuary. Thks act of wcrfship is foll(h ty a time of felkmhip over a cup of coffee. Our Sunday moming acts of worship are well attended. and Hoty Communbon Is celebrated on the first Sunday moming each month. The church also prowdes Bible Study. and during the year our House Grp$ also met to explore specific St on Discip16ship. We also run a discussion group for those members who $ubscrib8 lo the Unfted Reformed Church's magazine 'Refomi'. where the features and artides published are discussed. Th8 church buiklings arn also host to many paying groups ofthe cnmmunty both on a regular basis and on8-offs for a partlar funclion. There are three church aduft groups who meet regularly, usualty to hear a speaker. bLrt always to provide fellowshlp and pastoral care. The premises are host several times a year in rotation to an 'open for all, prayer breakfast, run by Churches Together in Otley. We have a relative group- Faith Alive and Active- which meets three tlmes a year, to address matters of contemporary importsnce, ith a speaker and a meal senied. This year we have covered the follThing themes. Tr NHS - Caring for us all and engagement wilh public issues. Faith Alive and ActNe has been open&J up to members from other churches in the town. The church rxsntinues to contribute to the URC'S worfd developmenl appeal, Cornmitment for Life, and also to Leeds Faith in Schools. a charity which prove$ the ser¥e of Christs'an youth workers who support leaming and extra-Curri18T adivtb'8s wilhin Leeds schwls, including Prince Henry's Gramrnar School wi Otby. The BrMJge Church is a Fawlr Church. Charilable giving has always a feature of the Bridge Church, arwj each year the church has a speclfic charity that tl supwrts through vanous events, in th8 past year the church supported the Holtybush Conservation Pro, based in Kirkstell, Leeds.
During Lent members tk part in a'Lent Challenge. by donating tirrs and packets of gocKls to the 'Shine' Fcoj Bank in the West Bchvling area of Bradford. Our Harvest and ChTiStmas gtft seNce donatrons were this year donated to RETAS (Refvgee Education Training and Advice Servi} based in Leeds. an organis8tion that the ¢hurch has had a longstanding relationship with. The Bridge Café has been well supported by those in our communty who Irve with dementia and their carers, and operates weekly. This is run entirety by volunteer church members who support clienls and carers wrth activities such as jigsaws, dominoes. arts and crafts. singing befriending and listening. Light refreshments are available Ihrowhoul the aftem(M)n. A3 with 811 other thurch groups all volunteers heve enhCed dk8closure under the DBS system. The elders and members of Ihe Bridge Church have ah¥ays 18ken Iheir responsibilty to maintain and improve Ihe church buildings seriousty. To oversee the work required an appointed group- the 'Buildings' Commiss)n' is constrtuted, wrth their own Tenns of Reference and report to th8 Church Meeting. The group are responsible for delivering an agreed capital programme. During th8 year our SMalr hall. whith 18 well u8•J by both chufch and Communlty. was 8i9nlfantty improved and upgraded. The Bridge Church makes full use of its exlensive gardens., we not onty make them availabl8 for casual passers-ty. bLrt at different limes of the year have other attradions. During the summer months, for the second year, members created a number of Scarecro whith were displayed throughout th8 grounds. and which drew in many Iccal residents and visitors to th8 tin. We also held our 'Teas on the L•vn' event on Olley Camival Day, drawing Lqrge crowds, and Supporting the church charity. During Advent silhotte$ of the n'vity scene Vre dispWeAI on the lawn. drawing many favourable ccrfnments. During September the church hosted a Nats'onaS Heritage OF Day on a Saturday and Sunday (thls colncided with the Yorkshlre Histork Church Trusfs 'Yorkshire Churches Day.), and receSved gocJ number of visitors throughout the day. Recognising that our sanctuary is one of the laDJest spaces within the tu•m, and with excelnI oustics we have held a number of musical concerts during the year, induding the Otley Brass Band. These concerts have all been well supported. The chureh continues to look for opportunitRs to work with our local communty, and supports a local group (Otley 2030) by giving them free u8e of our wemises the pufpose of providing fruit and vegetable hampers to individuals and familw within the communty who otherwise would have struggled to provide fresh food. The church took part in the ttrn'8 Victorian Fayre and in the Snowman Trail. in the run up to Christmas. The thurch ks also pleased to supp(Kt local sctrKM)Is where possible, and were pleased to host Ashfiekl Primary Sch1 and the Whartons Primary Schcol's Har1 celebratn$ and Christmas concerts. During Juty the churth hosted a group of prin Henrls Year 10 students for th8ir Timanyane Day- when the xhool offers t*acbcal support to local groups. The church has built up a strong relationship wth the UnNersity of Leeds, through the Professor of Hebrew Studies. and this led to Iwo events in the thuTch sarry dunng the C(rSe of the year.
We continue to assess and Irnpr our mission and outreach strategy and this is overseen by the Church Gro%th Group whh operates an oTrgoing action plan adopted by the Church Meeting annualty. In planning the actsvities, the trustees have the guidance on public benefft issued by the Charity Commission. STRUCTURE GOVERNANCE AND MANAGEMEKr The actNities of the Bridge Church United Refomed Church are overseen by the Eklers, Meeting of the Church in accordan wilh the provisions of The Slructure of the United Refrrfmed Church detemiin8d by the General Assembty of the United Refonned Church. and supplemented by the rulgs of the Bridge Church. The goveming dcument of the registered charity 1$ a ststement adopted by the Church Meeting on 9th May 2021.The Elders. Meeting is resk))nsible for the financial administration of the Churth, and the care and maintenance of Church pr8mk$8s and the manse. The Church Meeting (of all members whIng to attend) gives general guKlance on the life and work of the Church. The members of the Eklers, Meeting are the minister in pastoral charge (if any) and up to 16 members of the Bridge Church. nominated and elected by members of the Bridge Church in Church Meeting. Elders serve for fNe years, reth're by rotation and are eligible for re-election for one further fiveyear temi. Following the completh)n of two consecutive five-year tenrs the elder will not be eligible for re-election lo the Eiders, Meeting fcrf at least one year (the onty exception to this rule is that of the position of Church Treasurer. where 8 further two extenSn8 could be sought, if desired). The membars of Ihe Elders, Meeting are the trustees of the regislered charity during their period of service a$ elders. The Elders, Meeb'ng met 7 times during the ye8r and held their annual conference in O¢tt)ber. There are also four sutrtrcommtttèes of the EhJ8rs' Meeting whh oversee Specific areas of the church's lrfe, these all have certain delegated respSibIl[tItiS las laid down by the Tems of Reference for each committee) and they all reFM)rt back to the Elders, Meeting. The Church Meeling met in 5 occasions {including the Annual General Meelingl (luring the yeaf. FINANCIAL REVIE Finance Rep)rt 2025 has been a year of transition in respect ofthe managemnt and administration of the Bridge Church finances.. we have moved from paper records to an online accounting software system (Expense Plus}. We have akn put in pe double authorisation al Barclays Bank when a payment 18 required to be made. Total receipts on our unrestricled funds were £172,071" thi8 includes our Gfft Aid claim of £20,075. The tolal figure also includes income of £16,100 from rcM)m lettings, a reduction of £8,854 from 2024 but more in lin8 With our 2023 foure. A legary of £2.488 was received from the 8Stat0 of Sybil Shepherd for whkn we are very grateful. Gwing through the offertory pte. Sumup. enVekfy and bankerfs Orde totslled £107.724,' an increase of £10.646 from 2024. This has refle(1 an increase in grving by rnèmbers through
individual's response to the 2025 Financial Challenge and new people coming into the lrfe of the church. The major renovation of the Manor R(y)m totalled £82,120 whith vms less than lgInal proposed due to th8 decision not to install Sndary glazing. This figure includes VAT of £13,311 for which a claim was submktted in December to the which Listed Places of Worship scheme. We are slill waiting income from Iwo other grants- approximatety £30,0(N). A defintte figure cannot be given as one fundef has indicated that they may reduce their award due to the Church being able to reclaim Ihe VAT on the prqect. Our contribution to the URC'S Mission and Mintsty was £45.108; this was £1,390.00 less than 2024. This fijnd pays all the ministers, stipend and also the central administration costs and oUtrh of the national churth. The Sync#J Levy continues to be suspended. To ensure that our buildings are fft fof purpose and we are able to offer vhl and provide wam, clean and secure places for our adult and children's groups and our lettings it is essential to our buildings are well maintained. cost of the general rnaintenance of the building was £11,630., this was £3,360 hher than the original budget and was due to necessary work being carried out on the boiler. Our energy costs were £23,968.. whilst this figure is bjwer than 2024's figure of £26,068 it is important to note that the sanctuary was open for two exhrtIonS during February and October of that year. In 2024 we were awarded a National Lottery Award for All Grant of £20,1))0, £17,000 Qfvthh wa8 carried over to 2025 This has now be8n spent in accordanc8 with our Grant appI10n and has covered cost of the audicFvisual syslem in the Room, viith the remainder being allocated to our heating and lightlng, maintenance aThJ caretaker ¢c6ts 2025. There are Iwo Deswnated Funds - the General Resep4e and the Repairs and Renewal Fund. Th8 General Reserves of £50,019 has remained unchanged Ihroughout 2025 whilst the £57.000 has been tr8n8ferred from the Repaits and Renewals fund lo the Buildings Fund to meet the costs of the Manor Room. Restricted Fund$ remain for th8 Buiklings Fund. Commitinent for Lffe and Chrfsitan Akl and the Church Chanty. In Autumn 2025 the Church Charty changed frryn Holtybu$h CTV to Mercy Ship8. In 2025 the church presented Holtytjush wilh a cheque for £6.600.26 and sent £1417.59 to Commitment for Lif8. At the end of DMb 2025, the balance for Mercy Ships was £2,026. Desprte the impact of the cost-11vIn9 crisis, tcgether vnth the major renovation project undertaken In the Manor Room, the church's finance5 main strong. This is due to the sacrificial giving of members and fn'ends, and we are indebted to them for their continued supports of the life and witness of Ihe Bridge Church. This report wa6 approved by the Elders, MeetiTrJ on 15th February 2026 and is sKJned on ts behalf by Reverend Jason Mccullagh Funds in Deficit There were no funds in deficil at the end of the financial year.
The charty aims to hokl a minimum of £50.000 (which is approximately 6 months of experKITturel as unrestricted cash, so that th8 charity coukl ¢Jintwiue to operate sh1 income and l 01 expenditure vary adversely. RESPONSIBILITIES OF TRUSTEES UNDER CHARITY LAW The trustees are responsible for preparing the Trustees. Annual ReFQrt and the Financial Statements in accordance with applicable18w and United Kingdom Accounbng Standards {United Kingdom Generally Accepted Accounting Praclicel. Charty law requires the trustees to Ppere finaniial statements for 8ach financial year which give a true and fair view of the stste of the affairs of the charity as at the balance sheet date and of Its incoming resources and applution of resources, including income and expendrture, for the financial year. In preparing these financial statements, the trustees are required to: 1. select suitable accounting policies and appty them ¢(1$tOnI., 2. observe the m*hods and prinuples in the Charitiès SORP,. 3. make Judgements and estimates that are reasonable and prudent; 4. stats whether the appliGable accounting stsndards have been followed, subjpxl to any material departures disclosed and explained in the financlal stat8ments,' and 5. prepare th8 financial statements on a going concem basis unless rt is inapprwiate to presume that the charity will C11[nue in operolion. The trustses are resFon8ib for keeping proper accnting records that dKlose with re8sonable accuracy at any time the financial rM)srtn of the charty and enable them to ensure that the financial statement8 compty with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps ts the prevenlion and detection of fraud and other irregularities. Slgnature This report was approved by the trustees. and signed on their behalf by: Name eofi Lin m.cull Spanèture D8te 25th Februrtr 00
10 Independent ExaminerJ Report I repjrt to the trustees on my exarnw)ation of the accounts of The Bridge Church Otley URC {Ihe chaty,) for the year ended 3111212025. R05pon8lbillti and Basi• of Report As th8 trustees oflhe charty Y a reswnsible the prepAfknn ofthe accounts in taordance with the wuirements of the chaIrt Act 2011 (Ihe Acf). I report In r88pect of my examinati of the ch8ritr/g accounts Trij out under seclion 145 of the Ad and in carrying out my examination I have followed all the applicable DirectK)n8 given by the Charty Commi88ion urKler Secti 14515Kb) of ts kl. Ind•p•nd•nt Examlnef• Statomont I hav8 COMOte my examination. I confim that no material matters have comé to my attentlon in connection with the ex8mlnation whith give me cause to believe that in any material respecl.. 1. the accounting record8 kerrt in ¢nCe wllh section 130 of th& Act., or 2. the 8cc¥)unts did not accord with Ihe w)unting records.. or 3. the amnts did not compty w6th the awicabk wuirements o)nGeming the fonn and content of acccwnts 88t in the Charities (Accaints Rewrts) Regulatn8 2008 other than any requirement that the accounts give a Iwe artd whh is not a matter con8idered 88 part of an Inderdent exam1rlI. I have no ¢oncems and have me ams no other matters in cy)nnection with th8 ex8min8tlon to which attenth should b8 drawn in wd8r to anab a WOFer understandiro of the accounts to be reached. Independent Examlnerf• Det•lla Name: Da Thomp Address.. 22 Ros3ett Green Lane Haffogate HG2 9LH
11 ststement of Financial Activities Unrestrlcted 202S Totsl 2024 Incoming R1 127.799 8.768 134.567 127,598 D(Man$ & L8g8de8 33.464 Charflabkn Actknbes 33.691 36.725 Intmorth 9.425 9.425 11.809 TradlrYJ 8.153 172.071 n.735 245,8C 181,084 Chèrllable Adlyfdes 146,271 103210 249.480 181,878 RS[a Fw Govtsmaneè Ctxts Support Oth•r 181.678 Totul 148.271 103.210 249.480 19.40e Not Inmir$ l ¢Jutyc4rYJ Rwowc8B (be ¢rwslornl Fund TrorAfors In -29.475 -3.875 62.630 Fd TrMhrn Out 82.630 -3,675 19.408 Not1n¢TI l RO¢•$ Ibefore 98lnthwl kn¥•6tmwt G•ln• lor LoBswI .25.fj70 21.8 21.8 4,675 19,4 N•t Incomm l OutgolrvJ R•oowces (bthAsset RwaluaJty)I -26.570 Aat Ro¥•lu N6t Mo¥•mMt ofFwd• .25.5707 21.86 -3.S75 19. Tr FuThJ8 Bmly FfThard 351.644 374.841 355.238 Trt Cwrf•d Fc¢w 326.073 44.893 370,967 374,642
12 Restricted 2025 Totsl 2024 G8n8r81 IUnr88Jrkknll Ger1 Rve IDo$lgnaibdl Rep8lrs R686N• IDesl9naledl P4Jik1$ Fd IR68trcknJl Marty Sh4)s R8Strfjttsll C(xnmitmentfor Llo IRa$lrici&ll 63,443 63.443 32.014 .019 50.019 50.019 212.611 211611 2e9.611 41,703 41.703 22.998 310 310 Aw•rtls frAl IR•tht•dl Hdty (Rub&) 433 433 328.on 370,867 374,842
13 Statement of Financial Position Unrostrlct•d 2025 Total 2024 Current Assets Cash 281.526 124 281,650 67.835 363.853 23,104 Accounts Receivable 22,866 44.769 Prepayments 7,233 7.233 2,329 Total 311,624 44.893 356.518 389,286 Non-currenl Assets Fixed Assets 17.960 17,960 12,170 Investments Total 17.960 17,960 12,170 N0cUrrent Assets Accounts Payable Deferred Income 3,511 3.511 8,659 18,156 Total 3.511 3.511 26.815 Non-current Llabllths Long Temi Loan I Mortgage Total Net Current Assets 308,113 44.893 362,472 Total Net AtI (Assets Minu$ Liabililièsl 326.073 44.693 370,987 374,641 81gnatur• These accounts have been approved ty the trustees, and aye signed on their behaw by.. N8m8 Skdnalure D8le 1023
14 Notes - Accounting Policies Basis of Preparatlon These financial statements have been prepared in ordan with the'statement of Recommended Practice.. Accounting and Reporting by Chartbes preparing their accounts in accdan with the Financial Reporting Standard applicable in the UK and Republ of Ireland {FRS 102) Clhe Chariiies SORP,), with the Financial Reporting Stsndard applicab in the United Kingdom and Republic of Ireland {'FRS 102.1 and with the Charttses Acl 2011. The charity meets the definition of a public benefrt entfy as sel out in FRS 102. The principles adopled in the preparation of the finar181 statements arè set out in the CountIng pw)licies below. Golng Concern The Trustees consider The Bridge United Refomied Church, Ot, a going I>M at the date for approving the accounts. There are no material uncertainties that the Charity can conllnue as a going concern for the next year. Key Rlskn & Uncertalntles The charity 1$ exposed to vari(NJs risks, including OFerational, fin8nci81 and reputational risks. The trustees review the charity's a¢ttvities regularty to Klentrfy signffnt risks and, where possible, they tske appropriats measures to mitigate Iho88 risks. Fund Accountlng Unrestrict6d income funds comprise those funds vthich the trustees are free to use for any purp09e in furtherance of the charrtable oty'ects UnreStrted fvnds include desunated funds where the trustees, at thelr discretion, have set aside resources for a SFe¢ffic purpose. RestrirAed funds are funds which are lo be used in accordance with 8pecffic restricltons imp08ed by the donor or the t of $p8cific appeal. Further explanation of the nature and purpose of each fund is induded in the not8S to the acthunts. Incomlng Resources All incoming resources are recognised once the clkqrity has entitlement to the resources, it is probable Ihat the resources will be received. and the monetary value of inc(xning resources can be measured wtth $uffiGient reliabiSty- All voluntary income from members of the chartri are recognised a8 donations and are Included in full, wrth assoaated Grft Aid receNable in the Statement of Financial Activities. Grants where entttSemenl rw)t conditKn81 on Ihe delivery of performance by the charty are recognised when Ihe charity Lwynes unconditionalty entitled lo the grant. Income resources from charitable trading activities such as the letting of the building are accounted for vA)en invoices are drawn up (88 at the wnt of entiilement). Donated services and knlitkn are included at the value to the ¢harrty where this can b8 quantif1. Gifts in Kind are accounted for at a reasonatAe estimate of their vakne to the charity or the amount actually realised.
15 Volunteer lim8. the value of voluntsry support for the wort of the charity, is rbot included in the accounts bui is described in the TTUStees Annua Report. Investrnent Income is induded in the accounts when reNable Resources Exponded Expendrture is reccqniI on an accrual basis as a liats'lty is incurred. Liabiltbes are recognised where rt is more likety than not that there is a legal or constructive (knIatiOn commrtting the charity to pay out the resources and the amount of the obligath)n t2n be measured viith reasonable certainty. Governance Costs Governance costs include costs assctiated wtth the independent examinatton of the financial stst8ments, compliance wilh conslitutional and statutory requirements and any other expendrture incurred on the slrategtc management of the charity. Governance costs are shown wtthin 'Anatysis of Expenditure, note. Llabllity Rocognlllon Liabilf(ies are recognised as soon as there 18 8 leg81 or constructive obligation (xNnmitling the charity to pay out resources. Tangible Flxed Assets Assels over th8 Value of £500 are capitalised. Deweoation is provided on tangible ed as$et8 at rates calculated to write off the cost of an asseL less its èslimated residual value, over the expected useful ecorbomlc life of that assot. as folky•B: Fhold property - Not deprecialed muSal and ThniCal Equipment- 3 years on 8tr8ight line basi8 Offe and computer equipment- 3 years on straKJht lin8 basis Fumiture, fixtures and fittJ'ngs- 10 years on straight Iln6 ba818 In vlew of the maintenance programme in p*e whth aims to keep the building in good condition, the IrLtste8s consider that any depreCtIOn of freahold prcpth would be immaterial and accordingly no provision has been made. The carrying amount of the freehold WOFety is tevithpd annu81ty for impaiThent by the trustees. The church and manse are not tangibk ed assets of the church. For insurance purposes the church buildings are insured by the church for £22,240.973 arKI the mange for £411.109. The church conten1$ inSUd for £651.045 and the organ is insured for £1,656.258. Pensions The chadty operates a defined contribution pension schwne. Contribution8 are charged to the statement of Financial Activities as they become payable in accor(lance with the rules of the scheme.
16 Operating Lease8 Rental charges payabte under operating leases are dwged on a straiqht Ine basis over the tems of the lease. Taxation The charity is exempt from tax on its charitable aclivlbes. Judgements and Key Sources of E8tlmallon The trustees do not consider thal Ihere are any maleri81 Sources of eslimation or uncertainty at the balance sheet date that could resutt in a material adjustrnent to the Carrying values of assets and liabiltties in the next reporting period. In preparing financial statements certain Jts, estimates and assumpth)n$ have to b8 mad8 that affect the amounts recognised in the financial statements. The trustees consider the following to be swnificant.. The annual depreciation charge for propety. plant and equipment is sensit5ve to changes in thè e8tlmat88 for useful economic lrfe arKI re$u value. These estimates are reassesse(l annualPy and. when nec8ssary, adjusted to reftect currant drcumstsnc88. Q The conslructive obluation for grants payable is based on an assessment of the likety duration of the supported aclivty. This estimate is r&assessed annually and the obligatn is adjusted to reflecl current expectations. Conc•ulonary Lwn• The charty Initial recognises and measures concessionary k>ans at the amount received or receivable. The carying amount is adjusted in subsequent Y to reflect repayrnents and any accrued interest.
17 Notes - Analysis of Income & Expenditure Analysis of Income 2025 TrAal (rIk)n8 101.724 114.078 Gt Xl.075 20,491 Event IrKorr 17.578 2D.612 FuThjrn eNYrt• Renlol In¢om• 18.113 18,113 Interesl 9,425 9,425 Trndlng A¢YvW h•r Grnnts 63,932 ¢)th8r lrto 1,156 Total IrKCTrj r••ou 1T2,071 245,8C 2024 Totsl Dontlon• & L•gKkn• •7.078 106.100 G¥tAld 21.498 Charfi•bk• Actr•KI•B Eveni Inc• 2.7B5 2.785 •knq E¥ii• 6.728 24.954 nk Inter•* 11,137 n2 11.8e9 Tradln9 ActhTIiI•• 4,405 Giarts 3,OCM) grlrKrrf 748 748 164.915 16.189 181.084
18 Analysls of Expenditurn 2025 Total ¢harfhbh AclSvltl• 5.70J 5,703 Admin 6249 6,249 AdvertKsino Bank Chargvs C•thl URC Ccffjtrlbuoon 45.1 45.108 D8weciwJ¢n 6,872 9.403 6n 10.074 Gfven 1.125 5.331 Othér EXTr3JrV Pr8mh0S 4213 8.317 12,530 144.011 90.016 Stsff 9.42rJ 9.420 ToacflThi Co•ts 4.383 ¢Jo¥•manc• G0¥8marKe Gts Totsl rwoLrtM WfAI 146,271 103.210 249.460 2024 Totsl Chartt•bknAetfvlil•• 443 3,443 mln Ad¥ethlNJ B•nk Ch8rges Cwthl URC bUttl 46,498 48.498 4.146 4.146 EV Costs Gffl8 Glwn 9,549 10289 4.899 PrwTts 87,498 9274 76.772 Staff 7.897 TeachiNJ 3,000 Oowrn•nc• Co•t• TO1 rEwfceB LWJ 142.855 18.823 181.678
19 Notes- Analysis of Net Assets Between Funds 2025 UnTp¥tyith Total CnI Assets 311,624 44.893 356,518 NOvrrrrf Ass•ts 17,9eo 17,960 Currant 3.511 3,511 Told Net Assèts (Aslèts 8bilthesl 326.073 370,987 2024 Unrn•trfct•d Rwtrfct•d Total 362.154 27.133 389.288 12.170 12.170 Cwrent Lkgt4th1 4.13$ 28.815 NoTrCsJrrent U8bilth• Totsl N•t A88•ts {A88•ts Minub L1•bil••I 351.644 374.641
20 Notes- Other Volunteers The chanty benefrts greatly from the voluntary contributions of time and morw. Please refer to the trustees, report for further details about volunteer contributions in the organisation. Independent Examlnation Fees Fees payable to the independent examiner irthpendent exemination were £0 Stsff Cost• During the year we had one empbyee. Gross wages and salaries were £14.250. As a 'small employe¢, we did not pay Nl. the empbyee has opted out of the Fension scheme. Key Managoment Pèrnonnel The chartty conslders Its k8y management pwsonnel to b8 the Truste8s of the Bridge Church. The total employee benefits reCeIj ty Ihe key management pe[sC1 (including empkiyer national insurance and pension (xjntributions) Vre £0 (totsl empbyee beneffts for the prior year were". £0). Tsts? Romuneratlon . During the year, no trustee8 received remuneration: thls was identical to the prhy year. Tru8ts0 Expen••s During the year, 14 truste8s incurred out-0f•(ket expens8S totalling £11,807.{prior year out-of-pocket expenses Vre rK)t pOrted>All expenses were incuwed for the daY4daY running of the ¢harrV$ activitie$. Trustse Donallons During the year the total aggregated donattons made to the charty by the trustees was £14,061. There were no condrtions attached to Ihe donat*)ns. (totsl ffjgregate don0n$ Irom pTr)r year was not rewrted).
21 Tanglble Fixed Assets Totsl Priorto 1st jaary 2025 Addllon$ in al year 45,422 26.352 71,775 6.163 12.463 Totsi 0$ * 31st Decber2O25 51.722 32.515 84237 prft 1$t J•r4Jary 2025 In fffjanck81 year 34,558 ?5,017 59,805 2.978 6.672 Total * ai 31st Ccenw 2025 38254 28.oYJ 88,277 Il•t80( Valu• A6 at 31st 0grAmbw 2025 13.488 4.4J2 17,0 Al at 31st Dxember2024 10.864 12.170 Deblorn Accounts Receivable Amount Mory Banked In 2ff26 Bank In¢•mt 1,8 GKt Akl 21.710 Granl IrK 43.958 Trade Dell 67,835 Prepayments 7233 Tol 7233 Crodltors Accounts Payable AccruaL8 3.511 Flnanc8 Law U•bWU Tax & Sod•l SMIty Trode Crtdttorl Totsl 3,511 Deferred Income
22
23 Analys1$ of Charitsble Fund 2025 N•Tr• FuTrdTTrn•fw¥ ¢l)Jlnq BilanG• Unr•8lrfctsd 31014 Inn 14fj.271 Tctsl 32.014 172.071 146.271 63,443 DMlgn•d TlJ.019 J,019 (nd> R•pwrn IcwOdl 28gA11 319.th) TfA•lWrnrKdl 351.eA4 In.071 148.271 41J70 326,073 47.6S1 41,743 M•rGy IR• 1034 CtymlmÉrrtft L IR•tht•dl 1,418 310 ChitiM ASd (R•¥ 422 17.OYI 11.370 y &Jh{ IR#ts1¢ 483 IR••b%d) ns ltsJ.210 51J70 44.893 TOTAL 374.611 370.•b7 2024 152.459 135,979 .12.QJ 32.014 135.979 -12mO 32.014 $10 60.019 ID•n 251.416 &121 io.DyJ ?.611 9.827 12.rKxi 319.630 182, 19S.979 9$1.W eumdhigs FurdRqlWI Shlp¥iR•bvs 1&170 18.823 chrAd IRerfth Awafds forfvJl{Re•lDd•dl TO1(Re¢tdj 16.170 10.623
24 TOTAU 351.188 178 154Tr)2 374.641 Fund Transfers FM dAV Sywn IR5101 47.L 2025 10,w•) Fund Descrlptson8 Rthpdrt R•Mr¥o hYkng• Fthd ImtrkknJl Ship•IM¥rt1bJl Chrt#]l Ah1 Ir••tr¢ AwwdiforAI IrqoJkl Tran•actlon8 to Related Partles Parties related to Trustees have received payment fow expens88 they have incurred for the day-t(Hlay running of the church., all payments from Ihe bank have been approved by 2 other trust888 who are not related to the individual submitting their expense cLqim. Prior Perlod AdIlMent Prior year adjustrnents were made in rdance with 2024 Annual Rewt and Financial Stslement.