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 F￿anc￿l ktpirties
Statement of Financial Position
Notes. ACc￿n￿Wa Polic
Notes- Analysis of In￿rne & 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 Wygl8Sv￿1h

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 AcTIV￿lEs
As a local congregation of the United Refoffl￿d Churth. The BrKlge Church Otley United
Refomied chU￿h 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 gU￿lar￿e 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 C￿gregatIon 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 I￿rdS the S￿raments and therefore all who wish to
partake in Hoty Ccthmunion and baptism are welcome. This open P)I￿Y 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, grandpa￿nIS 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 Todd￿r$@tWndge also orened on Thursdays
throughout the school summer holbJay8.
The church has also continued to provKle'Messy Church,, as a more infonnal way of bringing
W￿r$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 Sch￿1. These sessions
are overJeen ty Leeds Faith in Schools. and operate on our pr￿nIses, 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 SUPF*xI (all DBS checked) is provided from the five churches that make
up Otley Churches Together.
All of the above groups are very well Sup￿ted and I￿￿rishing, Ixrt they ¥￿Uld not be available
were it not for the church n￿MberS 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), feI￿￿￿h1p 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 Gr￿p$ also met to explore
specific St￿ on Discip16ship. We also run a discussion group for those members who $ubscrib8
lo the Unfted Reformed Church's magazine 'Refomi'. where the features and artides published are
discussed.
Th8 church buiklings arn also host to many paying groups ofthe cnmmunty both on a regular
basis and on8-offs for a part￿lar funclion. There are three church aduft groups who meet
regularly, usualty to hear a speaker. bLrt always to provide fellowshlp and pastoral care. The
premises are host several times a year in rotation to an 'open for all, prayer breakfast, run by
Churches Together in Otley.
We have a relative￿ group- Faith Alive and Active- which meets three tlmes a year, to
address matters of contemporary importsnce, *ith a speaker and a meal senied. This year we
have covered the follThing themes. Tr NHS - Caring for us all and engagement wilh public
issues. Faith Alive and ActNe has been open&J up to members from other churches in the town.
The church rxsntinues to contribute to the URC'S worfd developmenl appeal, Cornmitment for Life,
and also to Leeds Faith in Schools. a charity which prov￿e$ the ser¥￿e of Christs'an youth workers
who support leaming and extra-Curri￿18T 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 t￿k 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 enh￿Ced 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 SMal￿r hall. whith 18 well u8•J by both chufch and Communlty. was
8i9nlf￿antty 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 t￿in. We also
held our 'Teas on the L*•vn' event on Olley Camival Day, drawing Lqrge crowds, and Supporting
the church charity. During Advent silho￿tte$ of the n*'vity scene V￿re 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
goc*J number of visitors throughout the day.
Recognising that our sanctuary is one of the laDJest spaces within the tu•m, and with excel￿nI
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 ttr*n'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 Sch￿1 and the Whartons Primary Schcol's Har￿1 celebrat￿n$ 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 sar￿ry 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 wh￿h 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$8s and the
manse. The Church Meeting (of all members w￿hIng to attend) gives general guKlance on the life
and work of the Church.
The members of the Eklers, Meeting are the minister in pastoral charge (if any) and up to 16
members of the Bridge Church. nominated and elected by members of the Bridge Church in
Church Meeting. Elders serve for fNe years, reth're by rotation and are eligible for re-election for one
further five*year temi. Following the completh)n of two consecutive five-year tenrs the elder will not
be eligible for re-election lo the Eiders, Meeting fcrf at least one year (the onty exception to this rule
is that of the position of Church Treasurer. where 8 further two extenS￿n8 could be sought, if
desired). The membars of Ihe Elders, Meeting are the trustees of the regislered charity during their
period of service a$ 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 wh￿h oversee Specific areas of the
church's lrfe, these all have certain delegated resp￿SibIl[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 p*e 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 wh￿kn we are very grateful.
Gwing through the offertory p￿te. 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 S￿ndary 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
oUtr￿h 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 v￿h￿l 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 h￿her 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 exh￿rtIonS 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 Qfvth￿h wa8
carried over to 2025 This has now be8n spent in accordanc8 with our Grant appI￿￿10n 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 D￿Mb￿ 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 sh￿1￿￿ 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 P￿pere 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 C1￿1[nue in operolion.
The trustses are resFon8ib￿ for keeping proper acc￿nting records that dKlose with re8sonable
accuracy at any time the financial rM)srt￿n 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 ￿Tri￿j 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 COM￿Ote￿ 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) Regulat￿n8 2008 other than
any requirement that the accounts give a Iwe artd wh￿h is not a matter
con8idered 88 part of an Inder￿dent exam1r￿lI￿.
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 R￿1
127.799
8.768
134.567
127,598
D(Ma￿n$ & L8g8de8
33.464
Charflabkn Actknbes
33.691
36.725
In￿tmorth
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
R￿S[￿a Fw
Govtsmaneè Ctxts
Support
Oth•r
181.678
Totul
148.271
103.210
249.480
19.40e
Not In￿mir$ l ¢Jutyc4rYJ
Rwowc8B (be￿ ¢rwslornl
Fund TrorAfors In
-29.475
-3.875
62.630
F￿d Tr*Mhrn 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
A￿at 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
Ger￿1 R￿￿ve
IDo$lgnaibdl
Rep8lrs R686N•
IDesl9naledl
P4Jik1￿$ F￿d 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 fr￿Al 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
N0￿cUrrent 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 A￿tI
(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 acc￿dan￿ 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 finar￿181 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 signff￿nt 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 UnreStr￿ted 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 conditK*n81 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 quantif￿1.
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 re￿Nable
Resources Exponded
Expendrture is reccqni￿I 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 (knI￿atiOn 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$et8 at rates
calculated to write off the cost of an asseL less its èslimated residual value, over the expected useful
ecorbomlc life of that assot. as folky•B:
F￿hold property - Not deprecialed
muS￿al and T￿hniCal Equipment- 3 years on 8tr8ight line basi8
Off￿e and computer equipment- 3 years on straKJht lin8 basis
Fumiture, fixtures and fittJ'ngs- 10 years on straight Iln6 ba818
In vlew of the maintenance programme in p*e whth aims to keep the building in good condition, the IrLtste8s
consider that any depreC￿tIOn of freahold prcpth would be immaterial and accordingly no provision has been
made. The carrying amount of the freehold WOFety is tevithpd annu81ty for impaiThent by the trustees.
The church and manse are not tangibk ￿ed assets of the church. For insurance purposes the church
buildings are insured by the church for £22,240.973 arKI the mange for £411.109. The church conten1$
inSU￿d 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 J￿ts, 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 obligat￿n 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
(￿r￿Ik)n8
101.724
114.078
G￿t
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 IrKC￿Trj r••ou
1T2,071
245,8C
2024
Totsl
Don*tlon• & 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 EX￿Tr3￿JrV
Pr8mh0S
4213
8.317
12,530
144.011
90.016
Stsff
9.42rJ
9.420
ToacflThi Co•ts
4.383
¢Jo¥•manc•
G0¥8marKe G￿ts
Totsl rwoLrtM WfAI
146,271
103.210
249.460
2024
Totsl
Chartt•bknAetfvlil••
443
3,443
mln
Ad¥ethlNJ
B•nk Ch8rges
Cwthl URC ￿￿bUtt￿l
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
C￿￿nI Assets
311,624
44.893
356,518
NO￿vrr￿rrf 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 reCeI￿j ty Ihe key management pe[sC￿￿1 (including empkiyer national
insurance and pension (xjntributions) V￿re £0 (totsl empbyee beneffts for the prior year were". £0).
T￿sts? 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 V￿re rK)t ￿pOrted>All expenses were incuwed for the daY4￿daY running of the ¢harrV$ activitie$.
Trustse Donallons
During the year the total aggregated donattons made to the charty by the trustees was £14,061. There were
no condrtions attached to Ihe donat*)ns. (totsl ffjgregate don0￿n$ Irom pTr)r year was not rewrted).

21
Tanglble Fixed Assets
Totsl
Priorto 1st ja￿ary 2025
Addllon$ in ￿￿￿￿al year
45,422
26.352
71,775
6.163
12.463
Totsi 0$ * 31st Dec￿ber2O25
51.722
32.515
84237
prf￿t￿ 1$t J•r4Jary 2025
In fffjanck81 year
34,558
?5,017
59,805
2.978
6.672
Total * ai 31st C*cen*w 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
Mor*y 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
(￿￿n**d>
R•pwrn
Icw￿￿￿Odl
28gA11
319.th)
TfA•lWrn*rK*dl
351.eA4
In.071
148.271
41J70
326,073
47.6S1
41,743
M•rGy IR•
1034
Cty*mlmÉrrtft* L
IR•tht•dl
1,418
310
Chi*tiM ASd (R￿￿*•¥
422
17.OYI
11.370
y &J*h{ 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 FurdRq*lWI
Shlp¥iR•*bvs**
1&170
18.823
chr￿￿Ad IRe*rfth
Awafds forfvJl{Re•lDd•dl
TO1￿(Re￿¢￿t￿dj
16.170
10.623

24
TOTAU
351.188
178
154Tr)2
374.641
Fund Transfers
FM
dAV Sy*wn IR5101
47.L
2025
10,w•)
Fund Descrlptson8
Rthpdrt R•Mr¥o
hYkng• Fthd Im*trkknJl
Ship•IM¥rt1bJl
Chrt#]*l Ah1 Ir••tr¢
AwwdiforAI IrqoJk*l
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 AdI￿lMent
Prior year adjustrnents were made in ￿￿rdance with 2024 Annual Rewt and Financial Stslement.