West Kirby United Reformed Church Coiin(Jctri179 yoiJI Coimmiinlty Fu Clii 1st Report and Financial Statements Year ended 31 December 2024 Cont8nts Pagè Trustees Report Statement of Financial Activities Slalement of Movement in FLJnds Balance Sheet Notes to the financial statements Treasurer's statement Independent examiner's report 6-11 12 12 Wtst Ksrby Unittd Reformed Churcli CIMrity apptars ott Ihe Register of Charities uiiderNu1n. 1128g69
Page q West Kirby United Reformed Church Charily Trustees Report Year ended 31 Decemher 2024 The Trustees 8ubmil their annual roport and stslernenl ol accounts lor tho yoar ended 31 Deeember 2024, The report and statement ol accounts were approved at a rneeting ol ihe Elders and Trustees on 5th Febrnry 2025 and presenled to and accepted by the Annual General Meeting of the Church on 26th February 2020 Charitable Status Wesl Kirby United Reformed Church Charity was entered in the Central Register of Charitie8 with effeGI from 27 March 2009 and r&gisler¢d under number 1128869. Trustees The Trustees who were in ollice during 2024 were.. Revd H L Franklin Chairperso Mr N Belcher Mr R A Jackson Mrs S Jackson Mr S P Lakin Mr J Lindsay Mrs J R Merrln Mrs L M Ryan Mr C Usher Mr5 J A Usher Mrs E M Vvilson Mr A P Wi18on AppDlnled 28th February 2024 Treasurer Church Secretary Resiqiied 28th February 2024 Governlng Document Name and assets The Charity is c811ed Wosl Kirt>y United Reformed Church Ch8rity and comprises all thB as5els and funds hekl and on behalf of the West Kiiby United Reformed Church other than prtsperties hèld under trusts declared in by Schedule 2 01 the United Reformed Church Act 1972 las amended by the United Reformed Church Acts 1981 and 20) and those held und8r other 8p&cific8lly declared Irusl8. Objects The object of th8 Charity is the advancement of the Christian faith Ear the benefit of the puNic in accordancè th Ihtr Stherne ol unic ol the United Reformed Church. Trustees and thelr respon5ibllltles Those members of the Eklers, Meeting ol Wosl Kirby United Reformed Church who aro qualifiod and able lo serwe as charity truslees are ¢olle¢tively the Charity Truslees ol the Charity and ale appointed and shall aet in accordance with the proceduios laid down by the Church Meeting of Wt351 Kirby United Reformed Church, which shall be ill conformity wbth the Scheme ol Union of the UnitBd RBloimed Church. None ol Ihg TrLislees ie¢eive$ a salary from the Church and they are r8inburs8d only for 8xpens&s incurr&d_ Howevei the Revd H L Franklin does re1ve a salary from the central office ol Ihe United Reformed Chur¢h. The Church conliibules lo this Ihiough 115 annual contribution to the Ministry and Mlssion Fund. Isee note 61
Page 2 West Kirby United Reformed Church Charity Trustees Report Year ended 31 December 2024 Report for 2024 In 2024 the Church continued to pursue its obieelive to advance the Christian faith, guided by its Vision ol. Ctsnnecling your Community to Christ,. Revd. Louise Franklin continued to lead Ihe Church and wlh her 9uidance the Elders, St811 and Volunteers havo combined well lo promote the mission of the Church. Shè also seNes St Davicls URC, Eastham. A successful Holiday Club was held in the summer 2nd Chilclren's activities were held in¢ludlng the drop in lor different age groups on Wednesdays and Frldays . Our Moiher and Toddler Group was w811 supported although IBwer familiès gltended Toddlers lor Dads. Several Outreach initiatives were held during the yeai teaching out to our community and lo local business people in particular. We also conts'nued l(> provKle flowering plants for the local railway station. which was much appreci81ed. F4nanclal Statements The linancial statements for the year endèd 31st December 2024 are on pag8s 3 to 5. The accounting policies are sel out in note 1 on page 6 and further explanatory notas are on pages 810 11. The main features of the staloments are.. The Church General Fund incurigd a defic in 2D24 01 £50,321 in its general income Ènd expenditure. (ln 2023 the deficit was £49,853.) The was a a substantial increas¢ in Ihe ollèrings recewBd by the Church. partly thanks to new m&mbers and also established tnembers who foll able to Increase their gifts, (See Nule 21 Our contribution to the URC Ministry and Mission Fund, which is sel according to our membership in the previous year, was £38.50812023 £37.501. (See Note 6.1 In accordance wth Church poliey the inteiosl from the Margery Prico legacy was credited to the Generdl Fund to help offset the underfying shortfall in the Chuich's regular incomo. Interest Iiotn Inves[ffleIs of £1,342 was apportioned to significant Restricted Funds., £924 was alkncated lo the Tithe Fund and 1.418 to the Evans Fund. (See Note 181 In line wlh Churoh policy £5.987 was allocated to (lie Tithe Fund12023 £S,7841 from the General Fund. Total income lor the Tithe Fund of £6,911 in 2024, allowing it lo fund gifts of £8,100 Isee Notes 18 and 20 on pago 111. In 2024 £12,295 Wd5 given to Chiistian good causos by the Church and ils orgallisatiuns from DeSted and Restricted Funds12023- £11,OC121. (See Note111 There were nel uniealised qains of £11,429 in the market value of investmènts12023.' a gain of £34,651). There was also a reali8ed gain of f.1,429.12023 a gain of £1.2491, maklng loial gains £12.85812023 a qain of £35,900) £50,000 from the Margory Pri Legacy were credited to tlie General Fund. Combined with the share ol gaiD8 on invèstments, this offsgt the operating deficit so the General Fund Iqe8erve at 31 December 2024 stood at £39,61512023.' £38,490) The Lhiirch holds the money received from the Margory Price Lega¢y in a spetial fund while decis5 are made regarding 118 Use. Further Iranslèrs lo the General Fund are likely to be necessary to ollset lulu18 operating d8ficits. A special fund wa8 wl LSP du¥ing 202310 allow the ChuiGh lo employ a Worship Dèvelopment Coordinator (Scc Note 171 Another special fund w8s set up in 2024 to lund the devglopment ol the Ev8ning Service. (See Note 171 St Dav.5 URC Eastham ¢ontrlbutes 25% of th8 ¥elevanl expenses incurred by our Minister Prospects and Risks We pray that Ihg recent growth in olforings may continue bul we are aware that the Church is likely to experienc& lurthei annual linancial defi'cits a5 It invp8t8 to puisve its Vision. However il has retained a Slibsidriial part of the Margery Price Leg&cy, Irorn which both the income and the capital are available to offsct the irnbalancè in the Church's regular income and expenditure. The income cuirenlly generated by invesung the legaoy will reduce as il Is us¢d. and although offerings have risen rocently, efforts need to continue lo boost incorne and to man8oe costs in order lo bri the Churcli's finances into. balance_ 11 may take some titne lo achieve this, but the Legacy Fund is StIfflent to 8UPPQrt our Vision for s8V8ral more years. bl dl gl h)
Pogo 3 Wgsl Kirby Unitèd Reformed Church Charlty Stat9wnent of Financial Activitlès for the y6ar ended 31 December 2024 Unrèstrlcted Funds G8n&ral Doslynated Rèstrl¢tpd Funds Total 2024 Total 2023 Notos Incomlng resources Voluntary Inwmè Ael4vil$ generallNJ funds Granls Re1Ve Investment income 85,051 13.157 2,565 15,567 17,750 90,181 28,724 17,750 14.3g5 83.055 32,137 15.080 15,391 13,053 1,342 Total Incoming resources 111 261 35.882 3,907 151,05Q 145 663 Resour¢o8 èxpended LJRC Minisiry and Mlsslon Fund MItry Premlses Co8ls liTEcl m&jorfep8ksl Adminitslrallve Costs Church organisalions and aclivilEs Donations passed on 38,508 3.828 41,602 4,582 38,508 3,828 41,602 67,918 30,119 12,295 37,500 d,132 44,389 64.026 19,362 11,002 8,17 63,336 30,119 832 10 11,463 Total rgsour¢&s expendFd 88,520 94.287 11,463 194,270 180,411 Not In¢tsmlnglloutgolngl resource8 beforg traf6 22,741 158.4051 17,5561 143,220 134,7481 Tran8fer$ To Deslynaied Funds Church organlsdti(Hib OulieaGh and Ev8n9eli$m Slafl Fund& 17 3,153 586 63,326 15861 163.3361 To Reslricled Funds Tithe Fund 18 5,987 173,0621 5,987 5,987 67.075 Not surpluslldeficlll for the year 50,321 8,670 134,748
Page 4 West Kithy United Reformed Church Charity ststement of Movament in Funds for the year ended 2024 Unreslwlct8d Funds General Dèslgnaled Re51r(cted Fund¥ Total 2024 Total 2023 Noles Totsl fund9 brought fot¥vard at 1 JaTruary 38.490 64,526 397,426 500.442 499,?gD el gainlldefiull fDrlhe year 150,3211 8.670 143.2201 134.7481 Transfer ta GeneY81 ReseTvè 16.18 50,000 150,ODDI RÈallsed ll8in5 from SA of Investments 12,18 1,429 1,42 1,249 Unieallsed l/(lOsSI iDva1ue of 5nvestments f1.429 34.fjSI Total lunds eariled forwdwd at 31 December 357 26 470 QBO 500 442 Apwoved by the TtuslBes al a rneeling on Slh Febiuary 2025 and Actspled by lhoAnnTr General Mo8liDg of tbe ChLYch he Dn 261h Febiuary 2025 Signed by Re%ld Louisg Fiaftklln Ichairof TrLA816081 (S1Url by James ld$aY (Tmsiee 8nd Treasurw) The not85 Dr) p8gg8 e lo 11 tho siatemenls on page 12 fixm partol Ihe $knbm&nls
Page 5 West Kirby United Reformgd Church Charity Balance Sheet As at 31 Dgcember 2024 Unr95trlcted Funds General Daslgnatod Restrlcted Funds Total 2024 Total 2023 Not25 Flxed As88t8 Tanglble assÈls Inv&8fmentS 25,128 64.9 347,734 437.857 477,999 urrent As8Bts DeblDIS Bank balanr Cash in harKI 13 627 15,809 174 650 8,885 1.277 32,057 1.012 3,406 20,478 1,613 7,363 838 16.610 8,201 9,535 34.346 25,497 Crr&t Llabllltlès Credilors payabk vdthln one ye81 15 2,123 2,123 3.054 Not Current A$sets 14,487 8,201 9.535 32,223 22.443 Tolal Nèt Asggts 470 SD The Funds ol tho Charlty Unreslrided incorne funds Gener81 Desl9iialed Tolal 39.615 39,615 7.q.196 112.811 73.196 73,198 64,526 103,016 39,615 Reslricled funds 18 357,269 357.269 397,426 Total Fund5 Approved by the Trustees al an Eldets, meellng on 51h February 2025 Artepled by the Annual General Mt811 oflhe Churth held 26lh Febwary 2025 Slgned by Rerfd LDulsÈ Ftanklin (Chak of TNt51ee31 lnaiurÈi and by James Lin($8ay (freasurerl lsignathl The notes on pa9es 6 to 113nd the 51alemenls on page 12 form patt ese fln3ficial sialemenls
Page 6 West Klrby United Reformed Church Charlty Notes to the Ststement of Financtal Actlvltles for the year ended 31 December 2024 1 Accounung PolEGIèS la Basls ot accounting WÈSI Kirby Ljniled Raformed ChurGh Ch8rRy appeals on Ihe ReglSt2r of Charilles under Number 1128869 The finandal slalemen15 have been prepared In accordance wlh the Charily Slal&menl of Recomrnended PradiGe ISORP. FRS 1021 issued by the Charities Commission, and followlhe guan ol the Unlled Refoimed Church. The a¢81S basis of accounting ha5 been adopted and the principal arycoufiting polkIÈ8 sel out below are appiled conslstsnlly. Ib F¢Jnd Accounting Unreyliicled and Designaled funds are available us8 al Ihe d%8cretion of Ihe Chttrch in furtherallce of sls charl15b oble¢lniw6. Sper.ifiB Dpsignaled Funds are used lo GoTrlrol th& linances of Ihe various Church organlsalions, projects and ac11lieS. Restricted funds are subjected lo reslriclv)n5 Qn IhèlrtXP8ndiluie imposed by IhÈ donorlsl, or contained in the lerm5 of a gr8nl. Restricied funds ere also used lo control the funds collected for Ihe Chri5tiall Charllles supported by Ihe Church and ils fellowship. 1G Tanglblè Flxed Assets Fre8hold property.. The owner ofihe Ghurch and m2n$e building5 is the URC MèrsÈy Synod Tru8twhich hold5 them Sn trust for puip05es Gonkned8d with Wesl Kirt)y URC The MersEiy Synod pioyides disGrellonarygrants lowaids rnajor repairs lo the church and mansÈ. Exp8ndilur8 on repairs lo the ¢hurch and manse is wrfilen olf in the year11 Is Incurred. EquipmEnt'. Expenditute on movable Items costing le55 than £10,000 Is wiillen off in year in whlthll Is Incurred. Depreclatlon is provided on movable items coslill9 £10.orM) or over al th8 following annual rates trAleulated lo wrile olf osse15 over Iheir esllmaled useful lives. Cu112DIty all setS thalwould qualify have been fully wrillen off in Ilne v#th Ihis poli Electronic equipment lincluding compulets 33.33% lovÈr 3 yaar81 Mu81cal Insliuments 20% lover 5 year81 Furnilure 10% lover 10 ye3r51 d Intomlng resources All volunlary givlng and other routine incoffÈ, including the lax r8coveryfrotn donatlons under Gift Aid, is includèd in the period In whi(th il Is r8C8wed. LegaGie$ 3rÈ accOu[8d for when their rÈctsipt Is cerfaln and can be properly ouanisfiad, le Re50urce6 oKp8nded The contribution lo the URC Minislry & Mission Fund Is paid regularly and charged to the yearlo whh il relales. Re8ouroes exkErbd&d ai8 recx)gnised In Ihp period in whlch thèy are incuried and include allribulable VAT which Gannol be recoveted. Appiopriate accruals ale made for sigyifltanl oxponses commillwj bul not yel pald al the year end. Eypen5es are alki&4led lo Ihe partular activity lowhich théy rèlat&. No governance costs are ¢urr&ntly being incuried. A8 most ol the managetnenl and dclivily of Ihe ChurGh is Gariled oul by vobJnleer8, Ihis Intangib cosl Is net cord8d in Ihese financial stal8m6nls. fhis voluntary conlributlon lo the life of the Chur0 Is Incalculabl8. If Taxatlon As part of the United Relormed Church, Wesl Kiiby URG Is an &xempl charity wilhln Ihe of Ihe Taxes Acl8. AcGordingly11 is polenlially exempl from laxallon in respect of In¢omÈ and c2pilal gains iettNed lo the &ÈnI that such inconie and gains are applied lo exclusively (arilable purpos85. Theiefoie provlslon fer iaxalion has been mada in the5E fillan81 slaternent5. 2 Voluntary lllcomè Lsnrestrlcted Fund5 R88trlctod Total Total General Designated Funds 2024 2023 RegularOflerlng8 FieB will offerlnu3 by bank transfer Free wll offerings by tr8dil card Freewll loose offerings 63,529 955 2,091 66.575 3,582 14,894 85,051 63,52g 955 2,091 fj5,575 6,147 17,459 90,181 59,414 594 3,749 63.757 4,986 14,312 83.055 Donations and Lègacies Income lax refund5 under Gill Aid 2,565 2.565 2,5eS 2,565
Pagè 7 West Klrby United Reformed Church Charity Notes to the Stat&mènt of Financial Activiti&s- continu&d for the year ended 31 D&c8mb8r 2024 UnrÈ$tiicted Funds G8neral Designated Restricted Funds Total 2024 Total 2023 3 Activities gen9ratlng funds Hall kllings Church Weekend FIow8r Fund Worshipl Music Tra¢k$ HOaY Cub and Family Cel6bralion Ouli&ach and Evangelism TdIer GTOUP Worship Developtnent Youth activities 13,157 13.157 640 20 360 672 1,838 4,399 7,4(K) 238 28,724 12.833 640 20 360 672 1,838 4,399 7,400 238 15,56Y 20 360 713 1.030 4,978 10,28D 923 32,137 13,157 UTrr8strictFd Funds Geneial D88ignated Restrl¢ted Fund5 Total 2024 Total 2023 4 Grants Rp¢eiYed Woiship Oevelopment Synod Grant Loward Trusl for Di8ciple5hip Grant from Synod for Evening Servic8 Graftls from URCISynod for Youth Activities 8,500 1,750 2.500 5,000 Y7.750 8,51X) 1.750 2,500 5.000 1Y,750 8,500 1.500 5,080 15,080 Unre8trlcted Funds General Designated RÈstri¢ted Funds Total 2024 Total 2023 5 Invp$trnpnt Incomo Bank and loan Inte$1 CCLA Ethical Invèstment Fund Inv8stecWeallh 169 9,217 3,667 13,053 169 10.559 3.661 14.395 117 11,458 3,816 5,391 1,342 1,342 6 Minlstry and Ml$$lon FuDd 2024 2023 The Chui¢h ¢ontiibuie5 to the cenlral cosis of the URC in pioviding rninisters, running the denominatTr ar the wider mission ol the NalK)nal Church. 38.508 37,500 Unrestricted Fund$ Gpneral Designated Restricted Fiinds Total 2024 Total 2023 7 Mlnl$terlal oost5 Car 8xp&ns8S Telephone ind mobile phone and Broadband Books Olhei pxpenses Prayer alld olhor Minl81ry lin¢luding pulpit supply) Worship materials 2.032 743 256 270 144 383 3,B28 2.032 743 256 270 144 383 3,B28 2.489 810 163 78 232 360 4,132 Nole.. The8e eosls ar8 ne( of the ¢ontribulion made by Sl David's URC, Eastham UniÈ8lrlctÈd Fund5 Goneral DesignalÈd Restricted Funds Total 2024 Total 2023 8 Premisgs costs CarÉlaking and deaning Catering Hesl and Light Insurance Council Tax Waler charges Repairs and mainlEnan Musical instruments IrÈpairs and luningl Equipmenllsmall ilem81 13,125 738 10,374 4,747 2,050 3,453 7.115 13,125 738 10,374 4,747 2,05D 3,453 7.115 13,045 817 10.808 4.521 f,954 2,257 9.980 379 628 44,389 41.602 41,602
Page 8 West Kirby Unitèd Reformed Church Charty Notes to the Statement of Flnancial Activkties- ¢ontinuÈd for the year ended 31 D&cember 2024 Unrestrl¢ted Funds Gen6ral D85ignated Restrlcted Fund5 Totsl 2024 Totsl 2023 9 Admlnlstrative costs Staff and Relaled Costs TephOne and IT Prinliw. postage and slallon8ry Seminar5, ¢onferen(S and training Subsuiplions Sundry expenses 83.336 63,336 1,063 1,442 60 870 1,147 67,91B 60,013 1.038 1,455 58 831 631 64,026 1,063 1,442 60 870 1,147 4.582 63,336 Unrestrlcted Fund5 General Dèslgnat8d RÈstrlcted Funds Total Total 2023 l O Costs of Church organlsatlons and activities (seè Note 171 DI5apleship Church week-end Innuall Flowe¥ Fund Hollday Club and Famlly Celebration Break-out Ouliea¢h and Evangelism T(dIr$ Worship Development Worshiplmusic Tmcks Youth Activities 2024 1.650 1.406 1,650 1,406 15 527 103 2,124 5.111 15,073 310 3,800 30,119 1,650 19 859 527 103 2.124 5.111 15.073 310 3,800 30,119 1.281 4,546 4,392 6,619 19,362 Unrestricted Funds Genèral ttslgnated R85tri¢ted Funds Total 2024 Totsl 2023 11 Donations and Glfts pa55ed on Toddlers Churches Together In West Klrby Ann Fur.4donlAIM Can1 Relief Vang&lal Allianc8 Good News for Ev8ryone IGldeon81 Leprosy Mission Magg8 Open Door$ Reach Tear Fund Ukraine Support Wural Youth lor Chrtst other M*8s WO Evans Fund 532 300 532 300 2.500 1,209 150 2.5(XJ 353 1S) 150 150 500 592 727 581 1,200 3,000 235 727 581 1.20D 3,000 235 710 3,fM)O 265 2.400 2,400 2,400 312 11,463 312 12.295 2.017 11.002 832
Wost Klrby ulted R6formed Church charlty Notes to the Staternent of Financial A¢tivitie8- contlnued for thÈ year ended 3q Docernber 2024 Page 9 12 Inve8tmènt8 Unr8stvtEied Futtds General Designated Restrlctod Funds Toi81 2024 Total 2023 Orioinal ve$1mnI values- Cost CCLAJCoif Ethic&l Inveslmonl fund12024- 112,099 unÉs'. D23- 125,910 unlls. 13.811 un115 5dd during 20241 Irveslec Wealth 12,717 32,895 129.846 175,458 197,075 65.375 195,221 85.375 240.833 72.720 269.795 32,895 Cwnulalwe unrealised galns lo 31&1 cember 2024 CCLAIColf Elhi lllveslmenl lund Inveslec VLJealih Toi&l 15,207 23.998 142,71D 25.803 188.513 181,915 25,803 207,71 26.289 20e,204 15,207 23,998 Maikel Valu$- as al 31st Dtxember 2024 CCLAICoif Elhlcal Invesknenl fund InvesteBWeallh Total market valuo 25.128 64.9BS 256,556 91.178 347,734 34s.679 91.178 437,857 378.990 25.128 64.995 477.999 Nolg.. Tthere wère total reallsed ar UreIed galTrgfrom invgsknen15111 2024 DI £12,85812023 a gain 01£35,9001. Nei unrttalibed gain5 Ironi tnarkel mctv8rtb2nis were £11.42f). 12022.. 8 yaln of £34,651). There wa$ also a 95in of £1,429. rtalised Es fwds wwe wllhdrawn12023 a gain of £1,249). CCLAIColl Ethical Fu Investec Wealth Tolal Movaments In Inves¢mfynt Fund5 In the ye)r Oponing balan-181 January 2024 Purchasesll%alp.sl In theyear Inveslmenl gHln In th8 year Closkn9 balance- 3181 December 2024 37S.990 143,0001 10.689 346,6Y9 99,009 110.OODI 2,leg 91.17 4T1,999 153,0001 12.858 437A57 urstrICt9 Fundg Gonoral Dosl9nated R¢8trl¢ted Funds Total 2D24 TDtal 2023 13 D•btor8 RÈ¢overy due from St Davids Easlham RELovery and granl due from URC Wpllare loan5 527 527 100 650 1,277 556 1.350 1.500 3.406 650 6$0 627 Unrosii(&ted Funds General Dtrslgnat2d Restrlcierf FUd5 Total 2Q24 Total 2Q23 14 Bank Balanto6 santaercurrenI A¢Munl Saniander Dsposil Accounl 8,863 6,946 15,809 3,000 1,000 7,J89 8,8&6 12,863 19,194 32,D57 3,413 17.065 20,478 7,36J UnrÈ$trlcteLI Funds Gpneral Dèslgnated Rosirlcted Ftsnds rotl 202d Total 202$ 15 Creditor& and oth0r Current Llabllltles Ac¢rual forcomrnilled exp6n88S 2,123 2,125 2.123 2,123 Nole. As stBled ITr AcCnIng Pollcy le. approprlale accruals are made for SJ1rn¢ exp8nses Incurr or ctsmn*M¢d bul not yet pai. 3.054 3,054
Page 10 West Klrby Unttocl Rèform@d Church Charlty P4ote6 ¢0 thé sia¢¢mont of Flnan¢lal Aetlvltle&-contlnued for Ihe yeaeefflded 31 De¢¢mber 2024 16 General FwTrds Th6 meMlS in the General Funds oflhe Cmrth in th9 yfj4rs l<(m 20161ts 2024 were a5 follows.. 2018 2019 2Q20 2021 2022 2023 2024 Opening balancè 50.852 136.579 30,608 115,847 185,6231 7,067 88.793 175.8701 159.0351 60,1XXI 21,838 91,564 {BO.0121 153.7711 50,000 3,SSa 32.977 114,865 Ig7,6621 29.654 109.?È3 190.0341 IB8,5201 169,1021 173.0621 55.mo 50,000 3.$89 1,446 39.490 Expendilure TransfpFS lo FvDds Transfers lo GeneFal Fund IEee nottrl Realisgj Unwlised Gain$lLos$$$ 162.0141 8.489 256 (1951 12,8831 29,654 C105ing balance 30,SQ8 21,638 32,977 38,490 39.fj15 Nolg. Thg 1arp1Y re1ve[s beiween 2011 and 2013 is h81d in a RB8tricled Fund whilo dEclslons gre made abo ils use (See nc48 191. Substsnlial tr8nsfers have been made Irorn ihis fund lo th8 G8neral Re$ory& retEni years lo offsèt 8nnual deficiL Incorne fr(ffti this legacy has also been cr£diled lo Ihp GgDer4 Fund from 2014 onw2rds. 29 were 5rn811erleg8ct8s and th)nalions. 17 De6ignat4d Funds As 81&led in Accounling PdKy 1b. sp8c1r DebiyiTr4led are Used lo conlrd the in(xTrMe and of Chrth garIsatiLs. acbwlles and special WQiLI¥ Gc2nt8 gre provided by the general fund lo Ih@ nrgani%atltsng yegrlo h8lp magl IheircDsls. SpiTie ore 150 Suwrted by granls from the MatgEry Pe Leg&tty $nd oul$ide borAes, The movernenls in the Deslgnat8d Funds during the year were a8 follows.. Grant¥ Opgn¥no balance at 1stJan 2024 othor Closlny Exyiidltuie balnee èt 31st D9¢ 2024 G•nordl FuDd5 donallolls and 9rant5 Chjrch Organlsdtlons and acllvltlgB Cluren'5 Churth Cmrch iYe@k-end Eco Fund Evening Servlce l&qe Note e} FI0r Fund Hdid8y Club and Family CgkbtaliD Outr8aGh and Evangg1i%Tn IsE8 Noie yl Toddlets15£e NotB bl Worship Dw8lopTnenl (sèe Note cl WotshiplMusK TrBrs Youih Ac1185 y1 and Chlldren GfBnts Isee Note d Sub-lolal Church OrgaDr6a140ns gfid aclr¢i118s Dis(ypleship Fund supportkng tr£inino (see Note 0 Slalf Fund$lReserve (see Note gl Total De51 naled Fund$ 7fj6 11,4061 50 50 2,$00 $8 2.500 20 831 1.838 4.974 17.731 360 238 53 54 [8) 12.4241 15.643) 1,507 14,388 838 17,046 47$ 2,64Z 12.8801 920 2,511 18,988 1T,538 28,0 64,52 6.591 27.558 17,688 28.000 3,739 $4,132 1,75D 63,336 ie3,3361 94,287 67,075 35.B$2 73,196 Nota a." E¥endilur8 on Oulre¥¢h #nd EvaTh*lisrn in¢luded £300 Conlribul io Churthg5 Togelhgr in WFSI [bY Nolo b.. Expehdllurt by T(dIerS lor 2024 IndUd £532 99 ID veriov5 chwrit¥ Note c.. A gianl of £8,S)Owas rc¢oived from Ihe URC WAey Synod- th& Second in51alment ol? total grani of E25,ODD. Not8 d.. Two CJr&nl8, e8ch of £2,5N, were rBceivad fr(th th& URC Mersfjy Synpd lo SuPPOrtYou ActDiiiie5. Note e.. Afurlhergranl was receiyth lowards Ihg ond ol Ill ypar lo supporl Ihe d8Ydopmenl of the EVfinI SeNi¢e Nole P. The Th9LIKAeship Fund was 581 up in 2014 by a 9ranl from the M?Igoiy Pl& Legacy io provid& supwrtfor Church Membe allenthng Chrislwn tra10 oyJursgs dISP10bip adivlliès. Cosls in 2024 were offset by a giaDI Irom ihe Cuw&rd Trust. Nole o." Thp $14M Fuiid tracks the COBE of ernploying cAJr Y(JJth and Chlldren's CoNdin8lor8nd Durchurch Life CoDrdinalor. Annual msls 3rB m¢1 by Ir9nDf¥È from Ilie Gen8Tal Fmd while tnainla1rn9 a balaTKQ lo meet thè possible cost of any sevefancdredundBncy payments thal t1] provB necessary.
Page11
West Klrt)y Unlted Reformed Church Charity
Note8 to tlie Statement of F(nancial Activitie8 continued
for the year ended 31 De¢ember 2024
18 Rostrlcted Funds
AsBlats4 in the AcC4)unrj Polty 1b. C11th uses specif(c Funds 10 tA)nirol mtsn&y by lh8 Churtb and ils I]shIP10
supwriChilsllAn charl15 and 8¢1lIes. In dItIOn, the Chuich MntaInS Ihteèe5teblished Reslricled FuFd3 lor specific purwses Df which two
Ilhe Miss WO Evany Fund and th& Margery Piic& Lega¢y}were set recelptolsub3tantl leoBdè3
MovemsTrts tho Rtricted Funds in 24 w8r8 are follw44'.
Openl#
GraTrts from the
bala(e al T(tho Fund and
1stJan24
other transf8rs
IncotnE,
Grants and
transfers DOatIonS pas3
donallon
on
Unred18ed and
roè1laèdrtsOrt
Clo$lng
bBIAneè at
31 Dec 24
FuisdonYAIM
anC8rFé1f
Church Week-end FUD&
EVang8cal Allldnc
GLM)d Ncws foi EVwne
Pag812 We¥t KITby Unlted RJform8d Chjrch Ch?rlty Not•s sthtomonlof Flnanclol ActlvStlo8. ¢ontlnu#d frythg y1 gnded 31 D¢cgmbgr 2024 Treasu$ Slat¢m¢nt I h8vè prepad tho finandal 8tatemonl# on paw 3 to S for fv year on pages 6 10 111 In &C¢0TdarK81hih? acCtyJnTrj p)188 of tha l Oecembw 2024 land th& supporting notes jam Und8ay 28th February 2025 nflgpendont Exgmlngrf8 Rgport tothg TTU¥tw8 ofWg•t Klrby Unlt•d R•fomwd Church I reporton thefjnancl81 stst8men18 oIWesl Unlted R&fomied Church forthg yearendeil 3108e8rnb•r2024. vthEeh ara so1 out on pagè$ 3 te 5 and thè supportlng not•¥ M pag•¥ 6 10 11. R•spoctlv• r•sponslblUtt•8 and ba818 ot r•port thg ¢harfty Iru$lee8 of the Chur¢h you are re8pon3ltl& lorthe preparallon of the accounls In accordce vlth the requlrements of the Chari1195 Acl 2011 1.the Act'i. I roport In rospoct of rnyexamlnatlon of th8 Churth'$ 8¢counts cprried out under8erllon 145 of Ihe 2011 Act and In ra¥rylng out my examlnatlon I have lollowed 81 the Mpplkabie LXr•ctlon8 glv•n by lh• Charity Commlsslon undar section 14615llbl of thè ACL of Indyndgnl Examlngf• rwort My 8xaminatson was carrwl oul In accoTd8nc8 wllh Ihg General Dir8ft)n3 of the Charty ConNni¥slortsr8. Ap 8X8min8On Includes a r8vEawof th8 8ccountln9 rerdS kept by the Church a comparlson ol the acJunt9 preseftted and seeklng explAnatians conc8inlng any stseh malters. Th8 proc8dureB ynd8rtakfjn do not provide all the widan thatwould bè r8quiréd In an audtt, 8nd tOn6èqu8ntty I do nol8xpro88 an audlt oplnlon on the vlew 9lven by the fin8ncS01 8t8tem6nts. Indop•nd•nt Examln•f$ stat•m•nt I have Mpleted my examlnatlon. I conflnn that no mat8rlal matter8 coma to my aitsntk*n connacb)n wlh th• &xaminaln gNing ma eausè to belièvg th8t In any mHtsrfg1 re8ped'. l. accountlng record8 wore not kept In pect of tho chh a8 requlred tsy sectbn 130 of the Act,. QT 2. Ihe arLounts do not accord wSth those records.. t¥ 3. Ihg #mnts do not wmplywilh thg aFplkabk rgquiremenis concgming Ihg form and conierst of 8Kow¢ts 88toul In the Cbarllles {Ac¢ounts 8n(l Repo) Regulatlons 2008 other than any requlrement that th6 accounts glvo a'truo falrvl8wwhith b nel a rnalt•r COnsed as part of8n 1nd8pendéntèx5trQD. I have no cCce8 and hove come across no olh8rmatters kn conngctlon wlth the ex9mlnatlon towNch attontlon should b• drawn In thk réport In ¢rd8rto 8nabLg a prop•r undor8tandln of tha accounts to b• rèachad. Slgnad by tha INJ8p8ndènt Examlnar 28th February 2025 Tkn Pugh 30 Queènsbury Wgit Klrby WiNal CH48 6EP