West l<irby United R.forme(J C urch Report and Financial Statements Year ended 31 December 2025 Contents Pa Trustee8 Report statement of Financial Activities Statement of Movement in Funds Balance She81 Notes to the financial statements Treasurerfs slatement Indepèndent examinels report 6-11 12 12 West Ithrby Uiiil¢d R¢lom¢d ehLirch Cliarily on tile R¢sleror Charhties iittderNutnbcr 1128869
Pag• I Wegt Kirby Unlted Reformed Church Charlty Trustees Report Year onded 31 Decembor 2025 The Tru51ees subnNt their annv81 ieport and 8tal8rnent ofawunts for tho year ended 31 Dember 2025. The Teport and statemenl of accounts were approvod al a M8ètlng of the Elders and Trijstses n 4th February 2026 and presented lo and accèpted by the Annual Gener81 Meets'ng ol thè Church on 18th March 2028 Charftablè Status est Kirby Unlled Relormad Church Charfty was errtered in the Central Reglstor of Charities wlth effect from 27 March 2CX)9 and regisiergd under numbèr 1128869. Trustsos The Trustees who were in office during 2025 were.. R8¥d H L Franklin Chaifpersc¥i Mr RA JaCkn MTS S Jackson Mr S P Lakin Mr J Lin¢J8ay Mr8 J R Merrln Mrs L M Ryan Mr C Usher MrA P Wilson Mrs E M Wllson Treasurer Church Sgeretary Reslgned 16th February 2025 Govemlng Document Alame and gssets The ChRrity is called We81 Kirt)y UThted Reformed Church Charty and comprises all thè 88sèts and funds hèld and on behalf of Ihe We51 Kirby United Rgformed Church oiher than propertles hekl under trusts declarod In by Schedule 2 oflhè United Relorrned Church Act 1972 {as amended by the Unitsd Reformed Church Acts 1981 and 2000) a[ Ih03e hetd under other 8pÈclficaUy declarod Ifusts. Objocts Tt* oiiect of the Charity is the advancamenl of the Chrilan faith lorth& banefil cf ihe public in accord8nca wllh ihe Schgme of Unlon oftha United Refoiffled Church. rrustee5 thelrrn8ponslbllilies Those mèmbers ofthe Elders. meeti ofW05t Klrby Unltèd Reformed Church who are qualified and able to serve as charity Iru51¢ès are the Chaiity Trustee.s of the Charity and are appointed 8nd shall act In accordan wth the procedures laid down by the Chufch Meetlng of We¥1 Kirby Unlted Reform6d ChuTCh, which shgv be in ¢onformty with Ihe Scheme of Union ofthe United Refomied Church. None of the Tru3lEes leiveS a $818ry from the Church and Ih8y are InbUr$¢d onty for expen8e8 incurred. Howevei th8 Revd H L Fianklln does re¢8Svè a salary from the central office of the Uniled Rèlormed Church. The Churoh conlrlbut&s lo thls through its 8nnual contribution to Ihe Mlnlstry Mission Fund. (see nots 6}
Pago 2 West KITby Unlted R•lorffled Chufch Chgrlty Trust805 Report Year ended 31 December 2025 R•port lor 2025 In 2025 the Church conbnued to pursue Its obiecbvg tQ 9dvart the Chrlslian faith, gulded by bts VLsbn of ' ¢onnectSng yOr ComfTwnity to Chri5t'. Ravd. Louw Franklin ClI1ued to lead the Church and wilh her guidance the Eers, Staff and Volunteers have cornbthed well to promote rn1551on of Ihe Church. She 8150 setve5 Sl Davids URC, Easth8m. A su$s1U1 HOlaY Club was held in lh8 $ummar and Children's aCVitIeS were including th8 drop in s•ssions for varlous age group5 on Wednesdays Fridays during schod torm titne. Our Moth&r and Toddle¥ Group wa$ wdl swJport6d and families a180 attend8d'Saturday Todthers,. Several Outreach Iniilallves were held durSng the year reachlng outto ourcommunlty inrjuding bro1 buslneGS peop We also continued to provlde floworiTrJ plants for the local railway 8t8tien, whlch wa6 much 8PW8aated. Flnanclal Statement¥ The ffnaneial staternents forthe year ended 3181 D0mb 2025 are on p4e8 3 to 5. The accountlrvJ polkie$ aro Set Dut In note 1 on page 6 and furtherexplanalory notes are on pag8s 6 to 11. The main features ol the slatem8n& ar6.. al The Church Gener Fw¢d in¢urf¢d 8 del In 2025 of £19.091 In Its general Income and expenditvre. (ln 2024 th• d•fic¢twa6 £50,321.) There was a a substsn clea$e In the offerfngs reGglvgd by the Chlwch, partly Ihanks to momber8 and also 6stabli$hed m8mb8ts who felt able lo incre858 thew girts. Isee Noie 21 l The Church also recei¥eiY Legacles and one-off donations of £48,19012024-£13,9071 &) Our eontrlbution to th6 URC Ministry and Mission Fund, whteh is set accordg to our m8mLtship In the previous year, was £39,50412024 £38,508). (See Notè 6. 61 In accordance with Church poli¢y the inlerestfrom the Margery Prlce legacy was eredited to the General Fund to help offset the vndertying shortf811 in thp Churchs regular income. Int8rest from Invèstments of £1,473 was apportbn&d to 819nfficanl Restrlcted Funds. gl In linewith ChuiGh Fx)Iky £9,581 was allocated to Ihe Tithe Fund12024 £5.9871 from the General Fund. h) lo 2025 £11.725 was given lo Christiat) good causes by the Church and its Or91$atIOnS from Designatèd aTh Re5tfiGted Funds12024- £12,295). (See Notel 11 There were net unrealis8d losses of £10,129 in th8 mxrkètvalua of invostmenls12024'. a gain of £11.4291. Ther8 was also a reali8ed ID88 of £41212024 a gain of £1,429), m8khtg tatal losses £10.54112024 a gain of £12,856) j} £70,0 Irom the Margery Pric8 Legacy was tranSf[8d to tha General Fund, which stood at £85.572 at 31st De¢ember202512024 £39.6151. This was In antsdpatKbn of bUIng wort( whlch was then d¢lay¢d to 2026 kl The Church hotds the money re¢eNed from lh8 Ma(g8ry Prlce Legw ir¢ a Special fund Whi decisions are made regarding its Use. Further transfers to the Gèneral Fund are1Skely to bo ne¢95SW to off5tsttUre operating defiGIts. A speclal fund was 8el up durfng 2023 to attow the Chw¢h to enwlDy a Worshlp D6vdopment Coordinator Iso9 Note 181. 11 contu8d to recVe grants and donations to fund this project dUg 2025. i Another 5peclal fund was set up In 2024 which was used to fvnd the developrnentof a new form of E¥enhg SeNctr I'UThile'l during 2025 Isètt Note 18.1 st Oavld URC Eastham conlrlbuted 25% of the relevant expen588 Incutyed by our MTnk8terl£2,259 In 2W251 ol These statements for 2025 reflecta redassification of cèrtain funds balwean Designated and Resfricled to Indi¢ats more corr8cIty thelr natwe and Ihe degreg of re5trictlon on howthpy ¢w te U88d. Pro¥pe¢t8 and Rlsk• Offerings have rfsèn recenlly, but effort8 need to nnUe to DSt InGome and lo manage Costs in OTder to brfng the. Church's fy'nanc85 into balance. We pray that the r8C8nt growth In offerings may eonlinue bul we are awar8 that the Church is Ukely lo 8xporlence further annual flnan¢lal deficits as it Invests lo pursue Ils Vlslon. However It ha$ retained g substanial part of the Margery Prlce Legaoy, from whl¢h both In¢wo and th6 c?plt&l sre avallable to off8et th¢ ItnbalanGe In the Church's regular Income and oxpendliure. bl
Page 3 West Klrt)y Unlted ROrnied Church Charlty statgmont of Flnanclal Aetlvltles for the ygar endèd 31 Decembar 2025 (Seo not8 b8low) Total 2024 Unr8strl¢t8d FId G•n8ral De¥lgnat0d Restrlcted Fundo Totol In¢(Anlnu Tebourco9 Voluntary Income Act188 generallng fLmd8 Grants Recefved INeslrnenl Income 126,622 8.887 77S 8,692 100 8,120 773 11.000 1.473 135,517 16.r)52 11,100 13,066 97,941 17,780 14,395 11.893 Total InGomlng roBOUfeO8 17 735 161050 A01(06 oxpanded URC MiniBIry and Mpsiltsn Fund Mlnlslry Premi$0$ Costs {ind major rePrE? Adminlslmlfve costs Cht¥ch OrgaTsa"OTrS Jnd actly1 Don818 PABEed on 39,504 4,711 41,387 5.689 39,504 4,711 41,387 a8,B 3.W28 41.6D2 87.918 30,119 12.295 8.17 8.302 8,5QO 483 10 29.583 11,242 38,063 11,725 Totsl fOBoU expended 19 204 381 270 Not In¢Dmlnglloutgolngl reiourcg bÈfrKe tran6fe¥s 66.611 114,8181 119,4391 12B,6461 143,2201 Tran&fo To ott81ed Fund& Chllrth organlsation Oulreach and Evongelism Stsff Fund¥ 17 17 17 11.5411 12781 163.3021 1.541 278 63,3 To Restricted Fund8 TithB Fund 18 9.561 9.681 174,7021 65.121 Net surplu¥lld•flcltl forth? y¢or 19,Ogll 3D3 9,8581 28,8 143.2201 Note.. The for 2024 h88 b&en r8cla951fifiÉdlo rofect Its otiglns moro wirerl
Page 4 West Klrby Unlted Rèfomied Church Charlty statemgnt of Movemènt Funds for the yg•r ended 2025 Rgstrlctsd Funds Total 2025 Total 2024 D•slonatsd Total lundi browtht fvNardat1 JaT 17,18 (Jusd forrec1as50u0n ofO8rrated RfjB1Tk Funtsl 39,815 5.972 74,4 4TO,OBO 50D,442 Ndgdnlldefidl) lorthe y 119,0911 (9.6581 (28,048) 143.2201 Trarysffirlty GeneFal Reserw 1e,18 70,OOD 170,WOI R64188d gilnsfrom $•le oflnvethents 2,IB 1412) 1.429 urttJ115ed1nAIosS>ITrwa1llQI In¥estmepts 12.16 14.5401 Il7281 12,8eoi (10,1281 11.429 TOW ld#CarrIed l•Nv•rd4lJ1 D•War 16.6r2 203.547 11.77& pprov8¢ by iheTw$i¢es ala vn4th Febmw20268n ApIe by th8Annu8lGeneiai M8eVngo(thsChurdi he on 16VI 2Q20 Se& by LoLrfs8 Fran10 IChBlrof Tru¥iBB$l l$frJTraIuI arn1 byjamqs Lindgay lThs1* and T£sa8urer) Thenrdg•on py¥610 11 andthe Stale8n on 12fom? part on¢l&l 8tateThents
Pauo S West Klrt>y Unltod R0m)e Ghurch Charlty Balance Sheot As at 31 December 2025 Unr•strlctod Funds Genorol 0¢8lynatod Re¥tted Funds Totsl 2026 2024 Nots Flxed Assèts TarvJbl8 49$¢ts 1¢ InvMtmants 12 70,178 270,552 56,589 397,317 437.857 CuTfgntA5B8ts DBbtorg BanKbn Cash in hand 13 14 953 46,831 1.024 1,277 32,067 1,012 29,913 12.027 988 4.891 30,627 12.995 5,1B6 46,808 34,346 CuNorbt LFabIlla$ Credltorn payablewlthin onoyear 16 16231 31 N¢t Crentl0*8 15.396 12,9YS 5,186 33,677 32,223 Tot41 NotA¥get• 283.647 43OA94 The Fund• of tho charlty Unrestricted Incom8fvnd6 GepeTal DesvJnaied Tota5 85,572 85,572 263 547 3e9,119 39,615 17 85,572 283.547 112,811 Reslrfcted fund8 61.775 61,776 357,289 Totsl Funds 672 283 775 430,894 P•k¥oved bythè Trus1¥ atan Elders. on41h February 2026 A¢cept8d by theAnnual General meen0 oflha Churth held on 18th Marrh 2028 8ign8d by Revd LO86 FraTrhlift (Chalr ofTfU8t89$1 by Jamo5 Lknd•ay (Tr888weil The TrDte8 on pag888 10 114nd tho 8tstem8nts Dn pag8 12form of Ihes• finandl stal8ment$
Pag8 6 West Klrby Unlt8d Refonned Church Charlty Not9$ to the Statgmant of Flnanctal Actfvitle8 forth• y•ar ended 31 Decembor 2025 1 kcOtIN4 Pollcle$ la Bo818 of aeeountl INe8t Kirt)y Unilad Reformed Church Charity apar$ on the Reslstsr of Challlies under Num1 1128869 The fInCIal Btatemenls hav8 been prepared In accordceIlh tha Charity 81atement of RecotrvnÉnded Ptice ISORP- FRS 1021 k8ued bythe Charities corn$60n, and fL4low the guidan ofthe Unlled Reformed Church. The awual$ basis 01acn9 been adopt&l and thtr prtnapal ac¢ounling policies ¥et out bdow are appld con8i8iMIy. 1b Fund kncountlng Unrestricted and Deslgnated fund8 are aval4A8 IOT U88 atthe dlscr4ion ofthe Church in ferance of It8 charltsble or4e0¥88. SpeGifiG De8lgnated Fwd6 are used to oontrol the financBS ofthe various Church wgani5ationB, pr4ects and lie8. Reslllcted funds are $uWected lo iesknctltsns on (heir expÈnditiJre imw%d by the domrl51, orcontalned in the tems of a grarl. Rethctad IL¢nds are al80 u8ed lo ¢ontrcl Ihe funds¢t4lvA8d for Ihe Chrlstian Charitles $UPPOrted by the Church and it5 lellowsNp. 1¢ T8nglblo Ftx•d A880t8 Fmhold propgty. Th? owner of lh8 church ortd manse buikJing$ Èsthe VRC Mersey Synod Tntssl Ythi¢h holds Ihem ID trust fer purposes Connected Wesl Klrby URC. Tr M6Fsey Synod provldey d15¢reiionary grants lowardy m¥or repair$ lo tha rth arKJ manse. Expond4ure on repaks lo thechurch ano mansa is wtien off In Iha year It 1$ Incur¥ed. E4¥lpmont: Exp&ndl¢we on rnovable items costinglgss than £10.000 lu wrltten off in Ihpyear ift whlch Itls incurfed. Depreclatlon Is pmvided on mDvabb 5tem8 Costing £10,OW oro¥erat IhE rdion9 an rate8 calculated tow1¢ off assets over Ihelre$lhnated usefu1 IIv&8. CUrrerlY all a$88ts Ihalwkj qualty ha¥• been lully Willte off In lkn¢wllh tlis po11¢y ElectroThB e4u1pm)t lincluding ¢omput8T8} 33.33% loyer3 y8ar81 Mu¥lcal In$lrumert8 2W lovèr 5 year81 FutnÈture 10% lover 10 yeatsl Id Incvmlng rosour¢•• YUntary and dher routh)8 income, knduding the lax ie¢o¥oryfrom donatiops underGilt A, l& Indud8d In the PEfK)d In wthcth it Is fecelved. L8gacles accoLfnted forwhen the rerelpt ts certain arld be preperfy qUanrIed. • Ro80u85 9xp¢ndod The co[bUt¢On lo Ihp URC Mlnisty & M188(oTr Fund15 paid tegularfy and ¢harged to th?yeaF to whlthll reL8t68. R8source5 expend8d are recognised In the period kn whSeb theyare Incutted arsd include a11r¢blabI8 VATwhiGh cannot ba T8covered. Approprlate acuual$ Ère made for significant 8Kpense5 Camtnllled but not yet pald atthe year enrt. Expen5e$ 8ré allocated to the partlcular aclivltytowhlch they e. No giwemance casts ar£ Gurrenlw bwng kntyjrréd. A5 m051 of the management and acuvlty ofthe Chur¢h Is cafrfed Lmrt ty vOnIe¢r8. thi5 illtangie 4X)st18 not recorded in fvse financval Btatemen18. Thls voluntary conlribjlion lo IhÈ life of the Churth 18 [aUl8b1e. 1f Twxatlon A8 part of Ihe Un118d Reformed Church, West Kwby URC 18 an exerTt charlty vlthln ffte me4nkng oltheT8xes ActB. Ar*ordlngly It 18 potentially exempt from taxalth In respectofintx)m8 antt capital galn8 receIV tothe exlenlthal 8kn inwne and galns are appll8d lo exclusivBly charfIae purposes. Thuefore no provlslon foTtsKalion has been rnade In these finanal 8iatements. 2 Voluntary In¢om Unr88trfctsd Funds Restrfctsd Total t3ongral D951ated Fund$ 2025 Totsl 2024 RegularOffeTlngs Free VAII offering3 by banktfan$fer Free vil offeAro8 by credit c&d Y1 lo8 offerings 68.209 426 1,815 70.250 41.430 14.942 126.622 68.209 426 1,815 711,250 48.190 17,077 13 517 e3.529 955 2,091 66,676 13.907 17.459 Don8lbn¥ and Legacbs Incomo tax refunds under GiftAld 300 475 775 6.480 8.120 2024 fiouws hav8 been adjusted to r6llectd0naons totalllng £7,760 forWor8htp and D8V8lopmenl and If•Jslc more correGtIy. They are Jow inc1Ld th DCOn$ and Legades (s¢e Note 31
Paup 7 Yl88t Klrby Unltèd Roforrned Church Chlrlty Notes to th6 StatPmBnt of FlnanGlJl A¢11¥88-CoN1lftUd f( thèyoar onded 31 Decembor 2025 UNmM¢t•d Fund$ Gfrnoral OMlgTrated Re•trl¢tsO Fund• Total 2Q2 TotAI 2D24 Aot1Ylll uoneratlng tsnds lÈttkn95 ChurchWtak8nd Fkn¥Y61 Fund Holthy Cuband FamXyCelebratEon trèach Ev8ngèllsm ToddrGroup Youlh a¢iiv]Uèg 8,687 13.151 640 20 850 1,592 1.838 4,399 238 3.943 773 ,6B7 6.692 773 20,964 2024 figures have been Bdjusted to rfjfk¢tdonalong £7,7ei)forWorshlpand D9VepnIono MuslBmOffj coffOCW. Trey are nW$incded in Donations $nd Lega¢iB$1s$2 Note 21 Unrn4td¢tgd Furtd Dp¥lylltsd Roslrlctqd Fundo Total 202$ Tat&l 20Z4 4 fjiints Wor6hip De¥¢lopmenl Syll Coward Tw91for LISrApShkj Gtantfrom8yrnod tor Evenkng serv Shtsficrn URCISynod f0ry0ulhA¥lkn5 11.000 11,000 1,750 2,5 100 IINJ 1QO Unrn81d¢tsd FundF DlYal•d R•otrktsd Total 2024 Irw•Jirngnt In¢om• 21129 Bank and Lolln Intqr¢èt CLAEthical 1Dv¢8tr1 Furvj InwstqGWfalth 242 e,088 1.473 9.$61 10,559 Tllnl8iryand Fund Z026 2024 Chu[chcl[1u2 to the w8tsoflho URC in wo¥ldThw nntsr8, Nmlng thtrdènDmlnaUon andlho8dèi ml5510n of t Madonol Chuts. 3gA04 ilnMtrfci•d Fund GBrtor•l ft•slrlot4d Fynd• Total 2026 Totol 2024 7 Mkn191orlal c•il& Carain888 Telephong mobllephonèanrj BrOadbd 3,2e4 717 182 217 717 182 217 743 270 f44 383 Preyer Oiherminlstryllndu&lngpwYj Worshlp matsTralB 281 711 281 4711 Not.. Th859 Minl#térfÈl and IhB roigvdnl P¥•mLgss Costs beloware n&tollhecoIbon mad9 by St Da¥i¢fs URC, E85th)1£2.259 total In 20261 ilnMtrtciedFund Oeneral Oo•igTh&tAd Ilestrlchd Funds Totsl 2D26 Tolttl 2024 8 PtsmlI Cr10 CHretsking and deonlng C#tno Hèal Llg Insuranco ¢oundl Tax Watercnargès Rep¥Its malnignancg slcal InStrWts Equ*rneni($ml 1m#} 13,760 746 7,616 4.867 2,106 3.927 6,071 2,619 13.760 13,125 T,616 4.657 2.156 3.9Z7 5.071 2.619 e45 41.387 10.374 4,747 2.0 3.453
West Klrby Unlted Relorni¢d Church Charlty Note5 to thè Statement of Flnanclal AcilvStle8- GOntInO forthe year enf18d 31 December 2026 Unr95trlctèd FUd8 Goneral De8lgftat8d R•stricl¢d Fund4 Total 2026 Total 2024 g Admlnl8tratfv¢ ¢08t8 Two Slaff and Relate¢ C08t8 Tebphone arNI IT Prinlng, poslage and statnery Semlnars, confer8nc85 and Iralnlryd Subs¢rtptions Sundry expen8e5 63,302 63,302 1,294 1,867 160 907 1,471 88,33e 1,Q63 1,442 1.867 15D 907 1.471 6.689 870 1,147 Unrestrlctsd Fund8 G6n8ral D8slgnat•d Re8trlct•d Total 202S Total 2024 IQ Cost8 of ChurTrh oryanl8atlon8 and a¢tlvltl88 {$80 Notè 171 1.650 1,408 Churth wa8k-8nd Ibi-annuaD Evefilng Service (Unite) Fknver Fynd Hdiday Club and Famlly Ce18bration Br8ak-oui Qulr88ch and Evan11$M Toddlers Worslup Dèvebwrent Ctrorthnaic¢ Wor8NpNuwc Tra¢ks Youth ActIvIt9 2,311 2.311 15 627 103 2,124 5.111 15.073 310 613 142 1,870 3.805 813 142 1,870 22,547 22,547 120 6,447 38.063 120 1,742 4,705 29.563 30.119 Unro8trkt•d G8n8wal Dttslgnatéd R88trfcted Funds Total 2025 Total 2024 11 DonatloD8 and G1ft8 p488gd on Toddlws Churc8 Togelher In We8t Kkby Ann Fur8donlAIM Cancèr Re[ Evan1C81 Mllancè Forum Hou81ng Gwd News for Everyone (Gldeonsl Leprosy Mi$$k)n Maggks Open Doors Reach Tear Fwd Wlrral Youth forChri8t 4 Polnls Other M1s$ WO Fund 483 483 532 300 2,500 3S3 150 1,485 1,485 150 450 150 450 537 537 727 581 1,200 3,OQO 235 1,300 2.850 1.300 2,850 2,400 1,260 29 781 11,242 2.400 1,280 28 781 11,725 312 12.295
Page 9 W8¥t Klrby Unlted Rafomod Church Charmy Notes to th Stotement ol Flnan¢lal Actlvl¢le8- eontlnugd for tho yoar gndod 31 Decembgr 2026 Unre8tr5¢ted Fund General Ro$trl¢tsd Fynd# Total 2025 Tolal 2024 12 Invo•trnent8 Orfgln81 IM¥esim8nl value8- Cost cctAICoifEthfGBI Inve¥lrnfftitfiMd12025 102.2fj5 1&,. 12U24- 112,099 unlts. 9,834 were scld our9 20251 Ralhbonos Ifomaty lTrvgBla¢WeAllhl Tota5 37.482 92.450 30.184 ieo,066 176,458 e5,376 157,825 66,37S 240.833 37,432 225.441 CUMU uNeaM$¢d galn$ lo 3181 D¢¢¢mb8r2025 CCWC0Ethlcal Invosknenl fund RalhbM68 Iforfflerty Invest We811hl Tot 32,744 80.8n 31.854 112,727 26,405 140.022 31.854 171,876 171.221 25.803 197,024 32.744 26,405 Matva1- a6 at 31st Oecèmber2(Y25 C¢LAICollEthlcal InYo$lm$nt RathbongB Ilurrnegty In¥esiecWealthl Totd mark•twalue 70.176 173.323 97,229 270.552 56,589 300,088 97,229 437,858 Note.. Thetew8r8 net realised and unrÈalised1098eFfrom Inlnts in 2025of£tO,541 12024 a galn of £12.8581. Net unÉed tosoes (rom m8rkd rnovem8nl&were £10,129. 12024.. 8 of£11.42&1. ThBrewas 8150 s1055 of£412. rea1iÈtd as fullds W8re W5vrn F024 9 9owI 01£1.429). CCLWCdl Ralhbono$ Elhical Fund Inveslmenl Total Movo¢ttent$ In Man1 Fundts ltt the y8ar bance-ll1 Janu&ryW25 Purchqsesllsalesl In theyear Investment g8lnllk>681 fftthe year Closlng bdance- 31$lDeGember 2025 346,679 130.(KM)I 16,591 aOD,088 91.179 437056 130,ODOI 10,541 397 317 6,050 97,229 UnEOBtrtctod Fund Qènergl OeBlgnated RoBlrl¢ted Fund8 Total 2025 Tot41 2024 13 Debtorn R8coverydu8 from St Dthds Eastham Recoverylgranl due from URC Welfare knan8 527 1(MJ 20 20 295 953 158 295 Unr¢&ifl¢tsd Fun G•neral Deglgnated Restrlcted FundB Tot41 2025 BarEk B#lan¢ets 2024 Santand8rCurrenl Account S8nlgnderDÉposll A¢count 5,106 928 11,099 12.027 12.863 19,184 32.1)47 1.891 4.891 37,798 Unre8trt¢t8d Fyndts Genernl Oetrlgfiated Re&trlctod Fund¥ T¢tal 2028 Totql 2024 16 ¢redltor8and other Current Ll•bllltleB AcGTualfor¢ornmitied expen¥es AdvÈnced paymontol Glft Akl Grant rece11 thead ol plgnntd bulldlno wotk 2,423 8,000 15,23q Nole. As Stam In Accountlw Pow 18. appmprfole g¢uuaig are mgdofor sTrfflc8nlexpens88 Irficurred DrMMI11d bul rkoiy8t pald.
Pag8 10 Wojl Klrtsy iltylhd R•frmdChwi¢hCh¥lty N(•6 10th0 StAi¢niethiof Hnartc1qlA¢llvltl-cOTrllDUg 1ortheyeHrfj0d 51 OBcgmbor 2025 16 Ggneral Funds The moY£ment8 Inth8 ¢ènor#l FwOsoFlhd Chtsyth In Ihe YrrM ¥Jl610 W24w8r8 as folkn., 2021 2022 2D2S 0rfng balan 30.608 7.Q)67 115.847 88.793 185231 VS.8701 (62.5101 (59.035 8,469 21,638 32M77 ,654 91,584 tI4M6S t,283 180,0121 (97,6621 (80,0341 153.nii .163} (eg.1021 50.¢JiKTr 50.QOD 55.aimj 3.55& (2.883) 3.fjfj9 32,9T7 29,854 38,49Q 111,261 188.52 173.LW321 .615 148,902 191,2911 174,7021 70,0 14,9521 15,67Z Expenditu FurK1B Tiansf8rslu Fund {gee nots) ahd Gn91L0$ye5 1,446 ¢IDSirtg b¥nO 7,067 21,638 38,490 39,015 Nr4& Thbrge g0¢Y re¢&d betr&4 2011 and 201316 Des Fund whll8dBclsh)ns ar9 TllerS haveeÈrtmddefrom lhfrJf1d Ir>lhe General ReJeN8 Fqcgnlyears ID o1(setth&annU Iprgmefrom thi legawls Thè kqryeliansfoi In 2025wu lft paIr0D DftsJPJing wotk nowed for226. 17 D•Alunatsd Funds A#gMied RIA¢tOuntthg Ib, sp8¢hYcDesnaied Fund5 u1edlocontlth0 in(0rj eWundUOf the¢[ch $tstem8rts lor 2025Bhow4 rlclowrfkaL ofcèrtfun&&boi¥¥e¢n Dest¢d$A RethW w refi8(arnore ¢m¢Uy Ihoknuturo Ilp dfisrqo Dlwstrlctlon on howlh8ycHn be wed. The m0ments In th• I1glO Futtd¥ In 2025 l0llow&: Tron•lorsto ¢)p•nlw Tr•wf4rg and from bAlan¢g frot0 Ro1¢ lstJan Gongfdl 2•25 Fund Clo$lng tAnc• 31 00¢ 2024 Qth•r Iftcorno. donAtIoos. Cloglng EXpEtUr8 balaTrc• y•aT 316lDec 2025 hurch Orqantsallom¥ J¢Uvlll•¥ ¢hldrgn'$Chuich Chwch 9k.8d EcoF¥TrJ FknworFund Homgy Club and FaMco18b[9Iion Oulreach qnd Evanwllsm T¢drfl¢rs18ee Note al shlpJMust¢fra(s YoUlhA¢trIts FiindsrK1aflvla R•stri¢Iff($Noto4lJ Unlle Evening Servlce Grant Wof9hlp Devèknpment Co.OTdlnot¢r Yovth and¢hlldren GrArt 1d2 {14¥ {1371 27B 1813) 11,870) {4,288] {120] 11,7421 1.192 4A18 475 475 es5 1,636 20$ 12.6WI 117.0461 (6.591) 17,046 6.591 s10t01 Ch[th Orga5&05 27.650 t,81 18,9711 t,YJ2 17. 28.QOD 17.638 28.( 17,838 28.QOD 163.3021 Pdc8 L8uw{sB8 Not&dl Tot41 Dell nat•d FuTrd6 3M913 308.912 I70,thl 12.728) 236.185 198 2B277fj J5 97Z NO¥." e%pÈttditr& by TOdd10T2024 1ndUrfed£483gen lovarfougthartb¥ Nok•b.' Thg El$dpbshW In 2014byggTrntfrotn thwmsrygry Prt prow(d9pprtfQrChEryd endlngChrlsli&TrlRlng (>Jw8esordisGi>loshiJ aithities Noto¢.' The 8tafl Fund iracslhocos1 of ernpWng0urYrth and Chlldren'5Cooln81orand ourchurch Life CoorrtAnalor. Annualcosts melbylrdngf8rnfromlheG&neral Fund%¥hi mHlntahikng È balanoto meetihèpo29R)19 ¢091018rygewren¢e payrn8nt5 Ihol mlghl prove n@r33ary. Noted-. Th$ ret¢weJ behveÈn 20tI artd 2013from Mwety Prfc¢g e$tst¢w&8 e1.081992. The 98futl iwn used forvaFbus WEP¢¥O8-14IMowtDdKwp p3rtty off$& by gain¥ from li¥esunu the RouvlailTrcome gFnBrutod bytrofund 1sciedttB4 lo the Gènfriat Furbl. Tran8lèrydare 8L40 reAuFaty made e&chyearto ihèGenèral Fund to off9d8nnvaldefftyts.
Pago 11 Wost Klrby tJnlt•d Reformed Church Chorlty Notes to Ihe Stat¥m8nt of Flnanclal Actlvltl85- contlnued for the year ended 31 D•¢ember2025 1B lI¢td Ftsnd8 A8 $t8ted In ih0AccounUng Pollcy Ib, thechuh useBspedfic Re9cled Fundstocontrol rnoneydDn41gd bylhe Churth and ils fellLN¥8hto ChlllÈg alldA¢l1v Ra8lrfcted Funds ar8 so u3edtoho 9ranls recefvedtOSUPPDrtsyclRcactlv#hs. Inaddkloh. thè Church molnldn8tJoesiablshed R¢slrthd F&5, aWoNarn FuThY Fund Thue•14tarneni8lor2s showa of ¢prt&in DÈswnaithJ Restrthd W (Èfiect ni01&¢4clIy IheknatureandthB degreBolteslnctI on nowlhtry ¢an ba L¢ed Movem&nt• lTrth•Rtstri¢t•d Funil% 2026 w•r• •mfoIlo.' ¢110 Expon andEr¢m OulBTMfo6 onIN¥ 1an¢• 1st TMtFundiTrd J20 ¢lu¥éW lrnn61¢r6 9¢4rttB donatlwi 31 AM FUTnAlm ChuichWeek4nd Butgary Fund E¥allgdkaIAlnc& F•NmH0unp Good Naws forE¥gryonelGidqDn81 Lewosyh18610 OFen Door8 ReHch WIalyou1h lorchrfyt 4Pilnts Otsr Sutrtotsl.. Cha•& 274 &75 2T4 75 13L5 11.4 e75 f50 450 14$0}
7
1537) 11,?w) 12,8501 (2,11 (1,2QQl 1,30Lt 2AOLI I,ZSO 29 9,nO 878 Fwjdg r¢ol4ss174d45 R•lrtct4d ehldrèn Grahly 6.591 691 14.70SI 12.3111 Z2.547 129,6031 1,886 545 35Q 19,120 1gA70 Wat3hl> COU1tr SulTotal.. ProleGtsIGTants 17.046 18.137 17.148 21.137 16,OBO MWSWO EvanBW811ats Fiu¥l 15,081 rth& Fund (S Plote 2Ql 32,t26 dm¢lkssllleJÈmttt•l1($0• Ilotè 17J larwry Fllto Ltga¢y 398,913 15,181 32,128 475 iOM5 (7811 13.8B4 3L¥.986 (9,7 11.9691 1308,9131 Total 357,269 282.776 74,493 30,947 4DM051 2M60 61,7¥b 19 GraniB Rec•lvgd ThBllnal Inst8kt trfth8 Wifr¢Jm Synud1£8.¢11)fr). 4Tr addl1ml9[antof £3.ODQlrDm a SynDdTruGt Fund [9 rece ye4rlo8UlVQrtthq W01¥P DevenIC0u[dtQy 20 Tlthè Fund ThèTllho FundwAB cr0&t£d In 2015 by Ih&rnwg9rolth•èElablfid forcknsitan Chathlo$ IheMP ThIFUnd. had been aRoc4ied 10%ofihe MargeryPtr legaw. ThecOmnedfunrt lythe maln ¢hAr1 by%vhkn ihèchurch $uworts ¢18tÈd Chri¥ti8h chariiies and Jood cAus6s. otlle nel regula¥incorne of the¢lwr¢h, atsrrfÉclln)11F&)NbV)n * Ihe itRC Miimry and Mrb8 Fund. banSfeed lolhg hndeach y28r, Bng1h1he Bpproprfaie of inWtment&Trcome and CataL0m31105ÉÉ&. Fromih• Fw orrtyulaigift$ rnadeas AgreBd ty thB Church Nellw.
Pag•12 West Klrby Unlt•d R&foad Church Gbavlty Not lo th• Statorn•niof Flmnclal Actl¥llla8- conllnvod forthe year gndod 31 D•c•mber 2026 Tr•asurerf8 Statsmenl I have Prepad th8fflnanclal $talemenl$ on pag9W 10 5 foi Ihe yearlo on 6 10 1fl In OWTrfarKg wllhthe a g pollcks of Ihe C 8nthr 2025 landlhg $¥Fvorllng not0& Jam28 Lindsay '181h Mah 2026 Inthporyjont e¥amlngrf8 R•p è TruBteeB of W88t Klrby Unltvd R•lomitd Church I report on thè finandal $talem8nts of West Kliby Unlled Reforffled Chur¢h frfjthe yearended 31 DMbol2025 whlch are set out on pag•s 3 to 6 and the 8vrwrfng notes on PBgos 610 11. R88pe¢tlw ro$pon8lblllllFS and bg8lB gf pOrt As Ihg chadty trustees of I Church you are wesponslbleforlhe preparoliorb of th9 8Unts In ordanC• wlh the regulremenis ollho Challle& Ac120111'th• A¢i'i. l part ITh rnspè of myèxamlnallon of Ihe Church's 8ccounl8 carried out under8ectlDn 145 of the 2011 Acl 8nd IR c41rythg my examlnalorb I hav8 followed all the gwlic4ble Dlr8GtIoDS gIn bytho Ch4rlty Comml88ton und8r sedh)n 14515llbl of Ihe Act. B8Bl$ O1ndadOttIEX•mIrt•ff tsport myeKamIofi wa8 rrqd out lft aceoidanca wAh the G8neral Dlr8¢tlon$ oftha CharityComml8$loners. An examlnallon in¢lude¥ a wlewol the o¢¢ounling ¥ecord8 kepl bythe church end a comparl$on ofthe accounts presenled and sèèking exp18n8llon8 u)Dcmtn9 anysuth matters. Th8 pivAdure$ underta6n do not provlde allthp evldeni thslwoukl w8qulr8d In an 0J, and eonsequenlty I do ocl gxpre8s an au¢tSt op¥)lon on vlawglven bylhe finoneI $tslemenl8. Ind?pond¢nt Ex&mln8rf5 ststernent I hovg Mpleted myeM•mlnalbn. I conflrm Ihalno ma181 maUBts have eomè to my gllontEon Irs Dngctlon wlth the examlnètlon y[ng mg cayse to believe thal kn any maierfèl r#¢( l. ac¢ountkng records were not kept In roip?Gt of Ih? Chvrch a$ r6qulr•d by88Ctlon 130 of ttK8 Acl. oi 2, iho accounts do not acco11th those rerdS., or 3. Ihe aceount8 do not complywllh the app1kble fequlrement8 COnMIVd Ihg Iotm &nLI eontent of aceoun15 setoul In lh9 ¢horlt4e& (Accounts and Reports) R8gvlatlons 2008 oiherth4n Any requlromenl Ihatthe accoun18 glv8 a'true and falrvfewwthlch Is rK¢I a m8ttef consideied al part of an Indepgndenl ax8mlnatlon. I hav8 na conrAms and have come 8¢ms$ no other mallern In connedlOnIh ex8mln8tlon lowhl¢h attenlknn $hoLrfd b? drawn In th18 report In 0er lo enablB a prop6r undorslandlng ofthts aGeoLmls tts leached. SEgned bythe IndBpendent E¥amlner 1811 M•reh 2026 TIM Puyh 30 Què8obury Wèsl Klrby Wlrr41 CH48 6EP