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 Febrn￿ry 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 2￿0) 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 re￿1ve 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 £37.50￿1. (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[ffle￿Is 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 DeS￿￿￿ted 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 decis￿￿5 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 StIff￿lent 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 Re￿1Ve￿
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
MI￿￿try
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 tra￿f6
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 lhoAnn￿Tr General Mo8liDg of tbe ChLYch he￿ Dn 261h Febiuary 2025
Signed by Re%ld Louisg Fiaftklln Ichairof TrLA816081
(S￿￿￿1Ur￿l
by James l￿d$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
C￿rr&￿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
l*naiurÈi
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 gu￿an￿ 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 ac11￿lieS.
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 wh￿h 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 part￿ular 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 fillan￿81 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$tiicted Funds
G8neral
Designated
Restricted
Funds
Total
2024
Total
2023
3 Activities gen9ratlng funds
Hall kllings
Church Weekend
FIow8r Fund
Worshipl Music Tra¢k$
HO￿aY Cub and Family Cel6bralion
Ouli&ach and Evangelism
T￿dIer 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 denominat￿Tr 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
Te￿phOne 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 I￿nnuall
Flowe¥ Fund
Hollday Club and Famlly Celebration
Break-out
Ouliea¢h and Evangelism
T(￿dI￿r$
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
Can￿1 Relief
Vang&l￿al Allianc8
Good News for Ev8ryone IGldeon81
Leprosy Mission
Magg￿8
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 u￿lted 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$1m*nI values- Cost
CCLAJCoif Ethic&l Inveslmonl fund12024- 112,099 unÉs'.
D23- 125,910 unlls. 13.811 un115 5dd during 20241
Ir*veslec Wealth
12,717
32,895
129.846
175,458
197,075
65.375
195,221
85.375
240.833
72.720
269.795
32,895
Cwnulalwe unrealised galns lo 31&1 c￿￿ember 2024
CCLAIColf Elhi￿￿ lllveslmenl lund
Inveslec VLJealih
Toi&l
15,207
23.998
142,71D
25.803
188.513
181,915
25,803
207,71
26.289
20e,204
15,207
23,998
Maikel Valu$- 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￿ U￿re￿I￿ed 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
u￿r*strICt9￿ 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$0
627
Unrosii(&ted Funds
General
Dtrslgnat2d
Restrlcierf
FU￿d5
Total
2Q24
Total
2Q23
14 Bank Balanto6
santa￿ercurrenI A¢Munl
Saniander Dsposil Accounl
8,863
6,946
15,809
3,000
1,000
7,J89
8,8&6
12,863
19,194
32,D57
3,413
17.065
20,478
7,36J
UnrÈ$trlcteLI Funds
Gpneral
Dèslgnated
Rosirlcted
Ftsnds
rot*l
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 AcC￿nI￿ng Pollcy le. approprlale accruals are made for S￿J￿1r￿n¢ 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 m￿eM￿lS 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 1arp1￿￿Y re￿1ve[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 Ch￿rth
garIsatiL￿s. acbwlles and special WQi￿LI¥
Gc2nt8 gre provided by the general fund lo Ih@ nrgani%atltsng yegrlo h8lp
magl IheircDsls. SpiTie ore ￿150 Suwrted by granls from the MatgEry P￿￿e 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 bal*nee èt
31st D9¢
2024
G•nordl
FuDd5
donallolls
and 9rant5
Chjrch Organlsdtlons and acllvltlgB
Clu￿ren'5 Churth
Cmrch iYe@k-end
Eco Fund
Evening Servlce l&qe Note e}
FI0￿*r Fund
Hdid8y Club and Family CgkbtaliD
Outr8aGh and Evangg1i%Tn IsE8 Noie yl
Toddlets15£e NotB bl
Worship Dw8lopTnenl (sèe Note cl
WotshiplMusK TrBr*s
Youih Ac11￿￿85
y￿1* 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 9￿9￿ 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 tra￿1￿0 oyJursgs ￿ dIS￿P10￿bip 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 tnainla1r￿n9 a balaTKQ lo meet thè possible cost of any
sevefancdredundBncy payments thal t￿1￿] 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)un￿r￿j Polty 1b. C1￿1th uses specif(c Funds 10 tA)nirol mtsn&y by lh8 Churtb and ils I￿]￿shIP10
supwriChilsllAn charl1￿5 and 8¢1￿lIes. In ￿dItIOn, the Chuich M￿ntaInS Ihteèe5teblished Reslricled FuFd3 lor specific purwses Df which two
Ilhe Miss WO Evany Fund and th& Margery Piic& Lega¢y}were set recelptolsub3tant￿l leoBdè3
MovemsTrts ￿ tho R￿tricted Funds in ￿24 w8r8 are follw44'.
Openl#
GraTrts from the
bala￿(e al T(tho Fund and
1stJan24
other transf8rs
IncotnE,
Grants and
transfers DO￿atIonS pas3
donallon
on
Unred18ed and
roè1laèd￿rtsOrt
Clo$lng
bBIAneè at
31 Dec 24
FuisdonYAIM
anC8rFé1￿f
Church Week-end FUD&
EVang8￿cal Allldnc
GLM)d Ncws foi EVwne<G￿PQnS>
Leprosy Missjo
Maugi&s
Open Doors
Re4ch
TgarFut
Ihfirfal Youth lor ¢hrisl
other
Sub-total
1,774
1,000
12,500)
274
353
875
87S
150
350
377
581
172n
1.200
?,000
11,200)
13,000}
255
2,400
12,dOO)
2,654
00
Margary Pr￿ L8gacy159o Note 19
Mis5 ¥VO Evans Fund
Tithe Fund Is8e Nolg 20)
349,064
13,489
1S0.OUOI
9.840
487
1.076
208,g13
1,437
32 125
57,269
.46
19 Margèry Prl¢e10gacy
Tho tol31 rer6ivel b8lween W11 2013 frorn Maioery Prlce¥esiaiowaB£1.083.392. 10%1£108.336lvAs Bèl asldè io create the Margèry
Prf¢è Tlthè Fur￿ll8￿r mwoed ￿lh the Fund k)r ChrlsllBn Oroaniyslions ￿ rorm the Tlthe Fund'l, IEavlng È975.053 in the main18g&w ￿Trd.
FrLVn Ihg legocyfund varigUggr4nts have b98n m￿￿￿- partly ofiseibygain9 Itom Invesbw the tur￿3. The subgtgnbal expendi￿rean thè
R&ordértno Proltttlie3UI￿ IA a sltsnlfltalll in th[$ fund duiing 2016. 2017 ?018.
FrLKn 2014 cthyards, all Incomfr recElved Irorn the In*r£st and dlvldend3 gÈn&r8ied bylnvè3iiw I1￿ LeoBCy Fund bBen
fo thE GeTreral Fund io hF*lpoff38lso(nF*of doficll in tha t9@L+I4T Incomg gxwnditure ollhg Chui¢h. h iecenlyeat8
Iiansf9rs havg b99n lo lh& G9Mial io otrsel thoanThual doficil. Furiher gimiLgr tr&rn4fer6 are Ilkely to be ther￿$S￿rY In ￿￿rè.
20 Tlthfy Fund
The Tlthe F¥nd wa$ crnaled ellh¢ b&giMlng 012015 by ihè m8rgerolthE E3iab1ished Fund fDr Chri5ban Ch81iUps and khe MP YrfhE Fund. vthith
was 3etUPWith 10% ol Ihq FetèlO3 Itom Ihe brtsrgery Price kgacy. 7h$coM￿Ded lund is now Ihe ¢hannol tywhith Ihg Church supwrts
roktod Christian charit￿3 and oood ¢pu%9s. IO% ollhe ngt wuSar lllcome ol CMrch afteideducllng 119 eonliibtsiion IDlhe URC
MlnIsfy8r￿ MIs￿on Fund15credlie& io Ihe fund each year, akno Ihe appropri￿￿ shale 015nveslrneEhl incorne and c8piLryl gains.
Fr(Th Eh¢ I￿￿. ￿￿o(For ifyoulai 9ifi8 We rnad?as?greed tylhe Church Ptheling.

Pag812
We¥t KITby Unlted RJform8d Chjrch Ch?rlty
Not•s sthtomonlof Flnanclol ActlvStlo8. ¢ontlnu#d
frythg y￿1 gnded 31 D¢cgmbgr 2024
Treasu￿$ Slat¢m¢nt
I h8vè prepa￿d tho finandal 8tatemonl# on paw 3 to S for fv year
on pages 6 10 111 In &C¢0TdarK8￿1hih? acCtyJn￿Trj p)1￿88 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$lee8 of the Chur¢h you are re8pon3ltl& lorthe preparallon of the accounls In accord￿ce
vlth the requlrements of the Chari1195 Acl 2011 1.the Act'i.
I roport In rospoct of rnyexamlnatlon of th8 Churth'$ 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
8X8min8￿On Includes a r8vEawof th8 8ccountln9 re￿rdS kept by the Church a comparlson ol the ac￿Junt9 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• &xaminal￿n gNing ma eausè to belièvg th8t In any mHtsrfg1 re8ped'.
l. accountlng record8 wore not kept In ￿pect of tho ch￿￿h 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 COns￿￿ed as part
of8n 1nd8pendéntèx￿￿5trQD.
I have no cC￿ce￿8 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