orley United Reformed Chur
Annual Report & Accounts
2022

## **Contents** 

|**Page**||
|---|---|
|1|Cover|
||**Annual Report 2022**|
|2|Contents|
|3|Addresses and professional advisers.|
|4-10|Report|



## **Annual Accounts 2022** 

|1|Statement of Financial Activity|
|---|---|
|2|Balance sheet|
|3-12|Notes to the financial statements|
|13|Treasurers’ statement|
|14|Independent Examiner’s report|



2 



## **CHORLEY UNITED REFORMED CHURCH CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **Charity Commission Number: 1128897** 

**Church Address:** 34 Hollinshead Street Chorley Lancashire PR7 1EP 

**Minister:** Rev. Martin Whiffen **Church Related Community Minister:** Andy Littlejohns 

|**Church Manse Address:**|6 Lingwell Close|
|---|---|
||Whittle le Woods|
||Chorley|
||Lancashire|
|**Professional Advisers:**||
|Accountants:|R P Smith & Co|
||Chartered Accountants|
||2 Southport Road|
||Chorley|
||PR7 1HX|
|Stockbroker:|N.G Stockton|
||Arnold, Stansby & Co.|
||3rd Floor|
||Alexandra Buildings|
||28 Queen Street|
||Manchester|
||M2 5JJ|
|General Finance:|Finance Officer|
||URC NW Synod Office|
||Unit 20, Sandpiper Quay|
||Modwen Road|
||Salford|
||Manchester|
||M5 3EZ|
|Legal:|Legal Officer|
||URC NW Synod Office|
||Unit 20, Sandpiper Quay|
||Modwen Road|
||Salford|
||Manchester|
||M5 3EZ|
||Birchall Blackburn Law|
||High Street Chambers|
||Chorley|
||Lancashire|
||PR7 1DU|



3 



## **CHORLEY UNITED REFORMED CHURCH CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022** 

This report includes information required by Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015). 

## **ADMINISTRATIVE INFORMATION** 

Chorley United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of the North West Synod of the Church. It was registered on 31 March 2009 as Charity Number 1128897. 

Chorley URC Church is situated at 34 Hollinshead Street, Chorley, Lancashire PR7 1EP. The members of the Elders’ Meeting are registered as the charity trustees. Those who served from 1 January 2022 until the date this report was approved are: 

Mrs Rees Ballard Mrs Yvonne Barkby Mrs Rachel Brown Mr Brian Darbyshire Mrs Fiona Hodson Mrs Bernadette Phillips Mrs Stella Kerr Dr Grahame Barkby (Charity Commission contact for the period) Mrs Kathleen Longton Mr Ian McKendrick Mrs Yvonne Meadley; resigned May 2022 Mr James Mawdesley; from January 2022 Mrs Marcia Pendlebury; from January2022 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The activities of Chorley United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules of Chorley URC Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 1 February, 2009, which was reviewed and revised during 2017 and currently under further review. 

The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises. The North West Synod of the United Reformed Church (URC) is now responsible for the maintenance of the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church. The Elders assist the Minister in the pastoral care of the church. 

The members of the Elders Meeting are the minister in pastoral charge, Rev. Martin Whiffen, who was inducted in September 2011, and members of Chorley URC Church nominated and elected as Elders by the members of Chorley URC Church at a Church Meeting. Elders serve for 4 years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as elders unless they opt out or are ineligible. 

The Elders are assisted in the administration of the Church, its property and its investments by committees established for Finance and Fabric. In line with the URC Model Trust, the URC “North Western Province Trust Company” act as custodian trustees on behalf of Chorley URC. 

The Charity Trustees delegate to the Finance Committee the following tasks while maintaining responsibility for such: 

4 



- Overall management of the finances of the church within the agreed authority, financial limits and budgets. 

- Monitoring/managing income and expenditure and making budget recommendations 

- • Proactively managing the church’s investments within the investment objectives, delegated authority and financial limits agreed with the Charity Trustees. 

The Charity Trustees delegate to the Fabric Committee the following tasks while maintaining responsibility for such: 

- Managing the maintenance, upkeep and improvement of all church buildings and fabric within the delegated authority and financial limits agreed with the Charity Trustees. 

- • Managing the lettings of all church buildings. 

The Elders’ Meeting have met monthly and, in addition, if circumstances required such, meeting either face to face or on Zoom as circumstances permitted. The Finance Committee, including its Investment sub-group, and the Fabric Committees have met quarterly and, in addition, if circumstances required such. We have been able to monitor the church’s investments and seek advice from the charity’s financial advisers. The quarterly church meetings resumed in 2022, but the Annual General Meeting was been put back to 2023. 

## **OBJECTIVES AND ACTIVITIES** 

As a local congregation of the United Reformed Church, Chorley United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its premises, described more specifically in its mission statement as:- 

- To reach out, speak out and gather in for Christ 

- To be a centre of excellence in worship and praise 

- To maintain and continue to develop the needs of our children and youth 

- The Church with a heart in the heart of Chorley 

The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. 

The Elders’ Meeting believes that, the Church provides benefit to the public by: 

- providing resources and facilities 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 congregation to the community, for the benefit of individuals and society as a whole. 

Our Community Engagement Project and any activity arising from that are based on the following additional mission statement which supplements the above:- 

To provide or facilitate the provision of services and activities that respond to and meet identified local community needs and that are delivered within premises that are fit for purpose, whilst maintaining an appropriate and contemporary place of Christian worship. 

This project is on-going and further details of activity and progress during the year are outlined later in the report under the appropriate headings. 

## **REVIEW OF ACTIVITIES AND ACHIEVEMENTS** 

## Worship and Prayer 

The church has been blessed with some very talented and dedicated people who give selflessly of their time and expertise to ensure that the quality of worship and pastoral care continue. We have continued to offer our usual range of services during 2022 and the ceiling collapse in the revamped worship area of the church premises has been rectified. Our weekly online service remains freely available on You Tube, still being recorded on DVD’s for house- 

5 



bound church members and, for those who don’t have access to You Tube, delivered by hand if necessary. 

We celebrated 5 baptisms and held 7 funerals in our church during 2022, but no weddings. 

## Mission and evangelism 

Mission has progressed during 2022. As well as the weekly on-line services on You Tube continuing to which we continue to receive positive responses and resuming Café Church with its puppet ministry, our community worker continues to be busy during 2022 with The Meeting Place and The Repair Café, as expressions of our faith, demonstrating God’s love for the community. The contract with Lancashire CC to run The Refugee/Asylum Seekers Centre ceased in December 2022, but the help that we provided by for the community through that facility has continued in other ways. All the community activities we provide are now known as The Hollinshead Centre and to assist in the co-ordination of those activities a Centre Manager was appointed at the end of 2022 with the assistance of a grant from Awards for All. This post is in addition to the Meeting Place Co-ordinator, appointed in 2021. 

“Dreaming our Dreams” 2012 A vision for the next 5 years - and beyond The targets we set out in that document under the headings of Worship, Mission/Evangelism, Caring/Service (both for the local community in liaison with outside agencies and for our own church family), and Learning are unchanged and will continue to be taken forward by the church as circumstances allow. 

## Church and manse buildings and fabric 

To facilitate our objectives and activities it is important that we maintain the fabric of all the church premises, despite the events of the last 2-3 years. The North West Synod of the URC is now responsible for the maintenance of the manse. 

This is the role of the Fabric Committee with their ongoing programme of preventative maintenance and improvements to the fabric and property, keeping within budgetary guidelines. However, in view of the proposed church development, only essential maintenance was carried out in 2021 and 20222. Both the gas and electric supply contracts continue to be monitored to ensure value for money. 

The charity trustees are mindful that we should use our monies and assets wisely and effectively and not squander monies. They consider that the responsible use of our resources is still to develop on our present site to provide more flexible and versatile premises that are attractive, more efficient and ecologically and disabled friendly for the benefit of the community, while still providing premises that would be recognisable as a place of worship. This decision is unchanged from 2019. The Church Development Group continues to take this forward, but progress was limited by the impact of the Covid 19 pandemic and then a failed bid to the government’s Levelling Up Fund by Chorley BC of which we were part. Alternative options are now being pursued. 

## Community care 

The use of our school buildings, including the upgraded kitchen, by a varied number of organisations and community groups continues. 

The possibility of potential partner local charities and organisations who have previously expressed an interest in working with us in the future will need to be clarified as we pursue further revamping of our premises. 

In revisiting the needs of the local community by repeating the CEP during 2017, that report confirmed that very little had changed and most of those needs remained. In 2020 our researchers confirmed that this would still be the case, in fact even more so now, and so the need for the aforementioned community activities is even greater: 

- The monthly Repair Café provides a free service for those on low incomes run with qualified registered trades people (volunteers), working on domestic appliances and within health and safety guidelines 

- The Meeting Place provides a drop-in facility for the vulnerable and isolated in the community, 2 days a week with a part-time co-ordinator in post. 

- The Refugee/Asylum Seekers Centre ran until the end of 2022 (see above). 

The Meeting Place runs with the support of and in collaboration with the NHS and Chorley BC, including partnerships with their community and social prescribing teams, and other voluntary organisations such as Citizens Advice, as did The Refugee/Asylum Seekers Centre. 

6 



In addition, during 2022, The Meeting Place has attracted funding for what it provides for the community from Chorley BC’s Household Support Fund. 

All the community activities that we provide are now known as The Hollinshead Centre. The Community Project Fund, now known as The Hollinshead Centre Fund, set up within the charity accounts, deals with the funding and expenditure of those activities and the accounts correlate expenditure with grants received. Those monies include grants from Chorley BC, Lancashire CC, Duchy of Lancaster, the North West Synod of the URC, National Lottery (Awards for All) and other organisations. 

## The Future 

The worship space of our present premises continues to be a much more versatile and flexible space used by the community during the week. 

We are now looking to revamp the present community buildings, seeking advice from the architects as to the possibilities and hopefully providing facilities equating to those that would have been provided by the previously proposed new build community centre. This would take account of the community facility provided by the revamped worship space and may lead to a new build. 

Discussions on the future are on-going, taking appropriate professional advice and with the support of the North West Synod of the URC. 

## **FINANCIAL REVIEW** 

## Overview 

The financial management structure under the overall management of the Charity Trustees/Elders with Finance and Fabric Committees continues to function well. This eases the day to day burden on the Charity Trustees/Elders for financial, property and investment matters and given them more time for pastoral activities and developing our vision for the future. 

We believe that we have managed the church’s financial activities in the last year well. Though we have an ageing church membership overall, the congregation and membership have been maintained. Church members and friends have responded in their giving to ensure that the charity’s expenses were met. 

To ensure that monies for church development are set aside from other income and expenditure, the Church Development Fund Account remains. The income to this fund from church members and regular worshippers reflects the confidence they have in the way forward. Equally to ensure that monies for the above community work are set aside from other income and expenditure, the Community Project Fund, now The Hollinshead Centre Fund, operates. 

With the help of the NW Synod as above, we have still been able to meet all our expenses, but, as Notes 8 and 9 to the Financial Statements show, but our giving to varying charities and deserving causes continues, though reduced, totalling £2,224. In addition, there were some direct donations from fundraising activities that did not pass through the accounts. 

Our investments took a hit in the last 2 years, but, working closely with our financial advisers, a recovery has been maintained. 

In view of possible church developments as described earlier and the financial implications, the concerns that the Minster and Elders have around regular giving continue to be addressed with the membership and congregation and the TRIO material produced by the URC, which is based on proportionate giving, is available to us. 

The church’s contribution to the URC’s Ministry and Mission Fund through the North West Synod of the URC was still the major item of expenditure for 2022 and will be for 2023. As the sum is calculated in arrears, there are fewer church members to raise that money, but any capital and capital assets for church development and donations/income for such and community projects are now ring-fenced and excluded from its calculation. 

7 



Expenditure for 2022 includes some expenses for the community worker, but the major expenses will be met centrally by the URC. 

The full financial implications of church development on our present site cannot at this point be fully addressed, though the development team will be working on estimated costings as the project proceeds. If we find that the costings for any further community development are beyond what the charity can resource and put the charity’s finances and activities in jeopardy, then the charity trustees will review the scope of that development and proceeding further, hopefully without losing key facilities for the community as far as possible. Major decisions will go to the church meeting in accord with our constitution for ratification before any action can be taken. 

Ideally, the Charity Trustees would wish to have in hand an amount equal to at least 6 months regular expenditure for “business as usual”. The cash balances at 31 December 2022, excluding the Church Development Fund, the Community Project Fund, other designated monies for church development, any restricted funds and Fabric Committee accounts, represent approximately 4 months of known estimated budgeted expenditure for “business as usual” during 2023. Both treasurers consider that we still have sufficient funds to cover the church’s fixed expenses for 2023. 

The bank and cash balances at 31 December 2022 were as follows. 

General funds: £44,227 compared with £65,478 in 2021. This is a decrease compared with previous years and reflects the impact of an ageing congregation and the associated reduced direct and indirect giving, and increased ministerial expenses. 

All designated funds, excluding capital assets and investments: £44,144 compared with £91,669 in 2021 and reflects expenditure on church development. All restricted funds: £34,658 compared with £6,774 in 2021; this reflects donations and grants for the community activities of the Hollinshead Centre. 

Total balance all funds, excluding capital assets and investments: £123,390 compared with £163,951 in 2021. 

The income and expenditure of Church Development Fund Account includes both designated and restricted funds and the cash balance of that fund at 31st December 2022 stands at £40,545 compared with £93,458 in 2021. This figure reflects the costs of the ceiling/roof repair in the sanctuary completed in 2022 and excludes associated capital assets in accounting resulting from previous church development. 

Investments at 31 December 2022 totalled £51,018 compared with £83,269 in 2021. These figures reflect expenditure on church development, stock market activity and the active management of the charity’s investments by our financial advisers to ensure the best return on our investments and the release of funds for church development. 

Further comments are made under “Major risks to the charity”. 

## Designated Funds 

The Charity currently operates 5 designated Funds with the encouragement of the Church Meeting. These have been described in Note 15 of the Financial Statement as:- 

Fabric Committee Fund Sick and Needy; renamed the Support Fund during 2022 Tiddlers Ladies Fellowship Donation Fund Designated Funds within the Church Development Fund Account 

The Ceiling/roof Fund was closed during 2022 and the monies transferred to the above Church Development Fund. 

The purpose and movement within funds during the year is shown in Note 15 of the Financial Statement. 

Restricted Funds 

8 



The Church Fund includes 10 restricted funds for 2022, where the monies can only be used for the specific purpose for which they were entrusted to the church. These monies were not at the disposal of the Charity Trustees/Elders/Church Meeting for any other purpose. They are described in Note 16 of the Financial Statement along with the movement in the funds during the year and include the Restricted Funds within the Church Development Fund Account, the Hollionshead Centre Fund, the Hollinshead Centre Appeal Account that was opened in March 2020 and monies for charities to be passed on. 

## Payments to employees and Charity Trustees 

The charity has employs a Meeting Place Co-ordinator and a Centre Manager for the activities of the Hollinshead Centre. 

Our cleaner is self-employed. 

The church organist retired at the end of 2021 and volunteers play the organ for us in his place. 

It should be noted that the majority of the work of the charity is carried out by willing volunteers and it is only when the work is too difficult or specialist that we employ outside contractors. 

## Major risks to the charity 

There are probably 6 continuing major risks to the charity: 

- A continuing fall in the number of people worshipping at the church in recent years directly related to an increasingly ageing congregation/membership. Approximately 90%+ of our Voluntary Income is direct giving by members and adherents, in which recovery under Gift Aid is significant. This particularly emphasises the need for our Minister and Elders to monitor the progress and funding of our activities and ensure that the charity continues to fulfill its objectives. 

- Risks to investments. The Finance Committee continues to seek professional advice to review and re-balance its investment portfolio as required to safeguard and diversify its capital investment and reduce the level of risk while still seeking a significant level of capital growth and income from investments. Though the market value of our investments was affected by events in recent years, we have still met a target income from investments of 4%. Risks to our investments will constantly be kept under review. This capital will be a significant contribution to the costs of church development. 

- Increasing costs for developments arising from “Dreaming our Dreams”. Some are relatively minor and easily met while others are major, such as the church development, for which we will seek grants and other sources of outside funding as we move forward in liaison with professional fundraisers and national and local outside agencies, statutory and non-statutory. With professional advice, we still hope to be able to overcome the obstacles to successful applications for grants that we had previously identified. The positive response from church members and regular worshippers, the support of the North West Synod of the URC and its head office and the feedback from our professional advisers, positive so far, are all encouraging signs. 

- Our work in the Open Kitchen, the Repair Café and The Meeting Place highlights issues around safeguarding for vulnerable demographic groups. Our policies and procedures continue to be reviewed and updated along with the provision of regular training. These activities have been supported financially by Chorley BC, Lancashire CC, the Duchy of Lancaster, the North West Synod of the URC, the National Lottery (Awards for All) and other organisations. 

- It had been identified that our present premises are sitting on top of an old coal seam and mine workings originating a few miles away. There is the risk of subsidence that is very likely to account for some of the structural problems that are now apparent in our present premises. As we pursue church development on our present site, we are seeking professional advice on what can be realistically achieved on our present site, particularly in light of the above risk, and overcoming such, which is very likely. The ceiling/roof repairs following the ceiling collapse in the revamped worship space 

9 



mentioned in last year’s annual report were completed in 2022. Initiatives in 2022 for realising further development of the site unfortunately came to nothing, but North West Synod of the URC is anxious that we can remedy the situation and still pursue further revamping of the premises. 

- Any church development still has the potential for risk as follows. 

   1. Financial risk of funds being committed to any redevelopment and that fails and funds cannot be recovered, though professional support/advice and sourcing outside funding should minimise this risk. 

   2. Building work, when completed, being found to be not fit for purpose. By having repeatedly researched the needs of the local community and ensuring that our plans meet those requirements as well as our own and with further advice from architects and surveyors, this risk will be minimised. 

   3. The risks of any proposed church development to the charity’s finances in future years. As well as our own accountant, the legal and financial advisers of the North West Synod of the URC will also be ensuring that the charity does not take any unnecessary or undue risks. 

   4. Following local elections, the council may change its planning strategy. However, we understand from council officers that this remains very unlikely. Financial support from the council for redevelopment was provisionally suggested some years ago, but no financial support for that, as opposed to grants for our community activities, is as yet forthcoming and an application to the government’s Levelling Up Fund, which included plans for redevelopment of our premises, failed. 

As previously stated, if we find that the costings are beyond what the charity can resource and put the charity’s finances and activities in jeopardy, then the charity trustees will continue to review the scope of any church development and think again about proceeding any further. The development group are aware of these issues and continue to take professional advice. 

The Charity Trustees are aware of the financial implications of the above issues. All church members and the wider congregation will be continually kept informed of the charity’s finances, particularly in light of developments arising from “Dreaming our Dreams” and any proposed church development. 

This report, with the approval of the Church Meeting, was compiled by Dr. Grahame Barkby (Charity Commission contact for the period) and approved by the Charity Trustee’s/Elders’ Meeting on 14[th] June 2023 and is signed on its behalf by Mrs K Longton, Charity Trustee. 

14[th] June 2023 

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Registered Charity NumLEr." 1128897
CHORLEY UNrrED REFORMED CHURCH
FINANCIAL STATEMENTS
TO
31 DECEMBER 2022
CONTE￿[5
Page
Statement of financial activibes
Balance sheet
Notes to the financial statements
Treasurer's statement
Independent examinerfs report
3-12
13
14

CHORLEY UNrtED REFORMED CHURCH cHAR￿y
STATEMENT OF FINANCIAL ACTIvfrIES
FOR THE YEAR ENDED 31 DECEMBER 2022
TOTAL
2022
2021
INCOME FROM:
Donatlons and legacies
Other trading attivities
Investments
Other
Total income
48.610
1,645
29.226
13,378
92.859
10.271
3,325
65,929
4,970
37.121
45,289
153,309
85,759
517
23,001
16,327
125.604
381
15,317
31,530
45,133
EXPENDITURE ON:
Charltsble advltles:
URC Mlnlstry & Mlsslon Fund
Mlnisterial costs
Costs of church activltles
Grants payable and restricted
donatlons passed on
Total expenditure
47,096
3.445
23,159
47,096
7,209
168,692
33,542
7,085
88,384
3,764
121,891
23,642
958
126,613
2,028
25,670
2,986
225,983
3,002
132,013
73,7
Gainsl(losses) on Investment assets
13.2
(7.251)
{7,251)
2.506
NET INCOMEI(EXPENDITURE
19.159
(118,547)
19,463
(79,925)
(3,903)
Transfers between funds
(8,403)
(1,136)
9,539
Net movement in funds
10.756
(119,683)
29,002
(79.925)
{3,903)
Total funds blfwd l January 2022
71,646
401,0
112,387
585,089
588,992
Total funds clfvid 31 December 2022
82,402
281,373
141,389
505,164
585,089
IW8 151
INotÈ 161
MONIES RING-FENCED FOR CHURCH
DEVELOPMENT AND REsriucrED FUNDS
TO BE PASSED ON
17
280,313
136,597
416,910
509,575
(We 17)
Iwe 171
Total funds clfwd 31 December 2022
adjusted for ring-fenced monies
82,402
4,792
88,254
75,514

CHORLEY UNITED REFORMED CHURCH CHARrrY
BALANCE SHEEr
AS AT 31 DECEMBER 2022
TOTAL
TOTAL
2022
2021
FIXED ASSETS
Tanglble assets
Investments
12
225.183
51,018
276.201
275.573
0.756
51,018
551,774
5(K),756
B3,269
584,025
275,573
CURRENT ASSErs
Debtors
Bank and cash balan
14
5,746
76,656
82,402
361
4.811
5,172
6.107
117.283
123,390
7,113
163,951
171,064
35.816
35,816
CURRENT UABILITIES
Creditors payable within ￿)e year
0 (170,(KKJ} (170,CKJO)
1170.0001
CURRENT ASSETS
82.402
5.172 (134,1841
{46,610)
TOTAL ASSETS LESS CURRENT UABILTTIES
82.402
281.373
141,389
505,164
585,089
Creditors payable after one year
TOTAL NET ASSETS
82,402
281,373
141,389
505.164
585.089
THE FUNDS OF THE CHARItY
Unrestricted income funds..
General
Designabj
Total
82.402
82,402
281,373
363,775
71,646
401,0%
472,702
14
281,373
281,373
82,402
Restricted incc4ne fuThts:
15
141,389
141,389
141,389
505,164
IIZ,387
585,089
82,402
281,373
Approvexl by the Eldels Meeting hebj on 14th June 2023
and &gned on ￿ behalf ty Mts K LO1￿ton
The notes on pages 3 to 12 form part of the* finan¢ial statem

CHORLEY UNThED REFORMED CHURCH CHARfTY
NOTES TO THE STATEMENT OF FINANCIAL ACTIVfTIES
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES
Awbunting Convention
The finanoal *atements have been rwared Un￿ the hisiorica cost ¢￿¥￿t￿li exceptfor Ihe valualion ofirweSb￿ assets, whK
a￿ Show￿ at market value. Tr ftnancial Aaten￿nts irKl¢Jde &1 transactKM4 assets ￿ Irats"libes wfAch the rtc Is respmgble
in law.
The finantial 5tatunents have been wepared in with the (har￿￿% Act 2011 and'AcccAmting and Rgxjrting by tharib"e5.'
Statement of Recommended Practice aWr*Ae to charilies th￿"r &t(¥Jnts yi ￿rKe with the finanool Rewti
Standard ap￿ICable in the IJK and ReputAk of Irdand {FRS 1021 {ellective l January 2019)- and the Unitay Reforni&1 ￿ur￿)
(￿klanCe. The Charity 15 3 Pu14ic 8erEfit Entity as defined iv FRS 102. Lklgs L*acoyJnting ha5 Lwi adopted the
prfncithe aC￿ntir￿j Wiaes set (Krt we aAli•1 w*stwUy.
Ib G•lng concern
la
)nbnue in operati¢)nal exi￿￿ for the forseeable fu￿￿. Tlxs the TnJ5tee5 toathv the wn9 bass of
accounbng in F￿eParfrffJ the accrAIn￿ There u￿e￿Ill]eS the a￿"Ity to cmlinue.
Fund Actountlng
Ic
Designation is an administrabve by whith may earn￿rk UWlJKted for a p3rti¢xJlar wijett ty use, wthout
r&thcting or commiitin9 the Wlty. The mty t* by the trusiees rf Mei t1e£ide U)at the charity
ould not proceed or cvntinue wth the use or kwoi&t for whith fvt¥Js wwe destynaW.
Restricted fu￿$ are SLtyted trj re5tixtil￿ ￿ ts"r e¥4￿j￿re irr¥wd ty or contain&J
in the terms of a grant.
Endowment fun(ts a￿ the caF4tal of whKti must i* rrwntaned. arigng from
Investment of the enthjWrn￿t may be used. ￿ther a5 re5tWKtsd ￿ ￿rest1Cted fiJrK&d4*n(*ng M the
purpose and terrr6 ￿ whlch the endtr•￿ was eSta￿lthed.
Tatals for page I have Induded any rrmjnthry W¢*Mn for the ber*fit céthe SCW ￿Ce￿A￿S
Id Tangible Flxed Assets
Freehold propertr. The Tlustees ofthe thurch and marse Ixthdir¥J5 are the Unlted Refcfm2d (hurch INc*th West
Trust Ltd who hold thwn uwn tntst ￿ behaWofCMrfey URC tor wrrx)ses (WI URC
EXrEnd1t￿￿ incL￿d on the thwrh aTrJ (If Mi inoml
Investrnent assets: Tlw a￿ stated at m&ket Val￿ ￿ the balar￿ sheet date.
I gains and losses are tsken to the ststernent rf financial thbe5 a5 tty arise. Relis￿ 9*ns
market value (PUrtha￿ date ff kter). Ur￿lISed aTMI b55es are cal)Jated as the thfferaKe
beiween the market value at the year aTrJ OFer*r¥J market ￿d￿Se d*e if kittr}.
le
Incoming Resources
I voluntary giMIvJ induded In the finantial Stala))￿ the ift wlKh (t is r￿ry1.
L%Jnations under Gift the as9xiaW tsx r￿O￿ty ate as I￿¢￿Me *then the
d￿ation Is received.
Leoac*s are accounted tsr rerript s certain arKI be quantrfoj.
l fftr income is gen**ty ￿n￿ed when it ￿ recavat4e.
If
Resource5 Expended
The URC MIn￿5￿Y & Mps&on FU￿ is p•J aTrJ Is knJLtrJed in the￿￿"al State[￿
for the year to which it relat&.
Resou￿$ expended are recognised in the to *thich ty are MKavr&l attrt#Jtsb
VAT which cannot be recovered. are allLKaied io the par￿￿¥ aCts￿ty to whK* tw tekfe.
Govemantr costs represent (Jirect exrEnditure on the ￿)ver￿￿E of the thurd), Ir￿J￿Ill¥j
and independent scnjtiny of these fi￿ar￿1& ststernenls
As m¢Jst ofthe rnanagem￿t and auwity ofthe thwch ￿ ￿rrIed ¥rAUrte￿ ths inta￿￿e cost i4
not indu¢Jed in finanoal aa*ments as ths%r4unW to ￿ life L* d¥Jth ￿ irKakJJaL4e.
Ig
Taxation
Ag part of the UnW Refom*d (hurth wth an 1￿Cl￿e in eAeess L*£IOD,000, *e r• with the
Ch¥ity ￿mi*SOn on Fel)nJary 2009. thjr regisiration M)be¥ s 1128897. As is exempt from thxa￿Th in re5PECt
of InC￿e and capital gains recEived to the extent that gxh ir￿￿e gairs are aFs**d io exdLweW thèritatrAe rAJrrxw.
FURTHER NOTES
2a Tr followirvj chwch rdated accLuts ￿ drtsed 2022 aThJ the ba￿￿5 tr￿Gr￿yed to r￿k￿nt F￿d.
Social Comrnittee buildirvJ scoety accLwJnt
Hollies for YrAJ Shjp bank ￿Unt
2b The thurth.raated Open Kitchen bank accth ￿ Trjw these accLxNty rThMie5 entered wder ￿￿Er31. funds.
0[￿￿j in 2013, it has not Lwi inL*JtsJ in these as it has been m￿aged fv"nUy wth
Ch)rfey Hdp the Fk)m

CHORLEY UNITED REFORMED CHURCH CHARrrf
NOTES TO THE SYATEMENT OF FINANCIAL AcwivrtIES- tontlnued
FOR THE YEAR ENDED 31 DECEMBER 2022
TOTAL
Furvjs
2022
2021
DONATIONS AND LEGACIES
Gift & Bankers QrdeJ5
31.
6,282
9,266
626
746
3.679
35.369
6,282
10.044
626
12,748
5.131
10,501
Tax Refund
W￿ding$ & Funerals & BaptLg
Donat*)ng Re￿Ned
WeddirKJ & F￿eral Fee5
SKk & N• Funt1
778
1,731
10,271
29,563
8f
477
B5,7S9
10,271
65,9
OTHEIt TRADING ACTivmES
Hollies for You Shop
4.410
Park fe￿Ikne
SrRclal Efforts
Sarvrday momlng Coffee arwj Scones
670
975
3,325
3,995
975
1.932
420
6,762
IP4VEsfMENTS
Rent frorn Prop¥ty {L)
iderxts and diStribu￿tI]S
Bank uiterest recaved
29.219
5,ICrfJ
2,7
34.319
2,780
22
37,121
20.421
2,580
29,226
23,￿1
OTHER INCOME
Adlfftgton Pastoral Expenses conthtrtjbor
Adlington Mar￿e coThtiibubor
Grnnts recaved
Loans received
Swj yJpport for CRCW
Pr(ce￿$ Syn(A1 Martse Scheft
SY￿￿ support during C￿d p￿.
Miscelkneous items
1.089
381
43,619
381
292
12.(
31,530
14,793
200
45,289
153
16,327
13.378
381
31,530
l. Rent frfym pror￿ty I￿ul*S ￿k￿Se. ktts"r￿ yad
Totsl
92A59 ￿17 45,133
15
153,3
125.804
MINisritY & MISSION FUND
The rhufch contributes to the central URC ts)sts of trair¥r4J aA1 wothJ minisiws IirKJw&r¥J the ￿trdI￿ed
payment of Sti￿ndS. Pe￿1￿ Contrit￿￿n5 other ￿￿effl$ tor ministr5), treduKmnation.
the wider mlssion of the nabonal thurch. Ths anrvA iK¥tsJet anYM￿ts to £23n¥ll1￿, ofwhKh
rdateg ￿ ministw co4 and 87% S prowded thrO￿h the Minisby & Msson Fur¥J ¢MthL￿trons fTTrn thjrches.
TOTAL
TOTAL
2021
2022
Maifttenan￿ of the MiNstry
33.$42
33.54Z
47,
47,
MINIsfERIAL COSTS
Pastoral exwses
3.445
3,445
3,445
Manse Costs
Malntenancei repairs redeoxaiirKJ
Ir6uran
Water, gas a￿1 decbiaty
I tax
712
3,052
3.764
712
3.052
3,764
928
4,1

CHORLEY UIIITED REFORMED CHURCH
NOTES TO THE STATEMENT OF FINANCIAL ACTivrtIES- tonlonued
FOR THE YEAR ENDED 31 OECEMBER 2022
TOTAL
2022
2022
cosrs OF CHURCH I BUILDINGS ACTivrriES
Pastoral Expwses {otlw than mln6stertat)
1801
104
2,BOI
104
I,￿3
2,020
Pulpit Supply and Wusln)
Famlly Church
Organist & M￿C
Copyright li￿nseS
Annual subsoiptions.. Sw¥Jd, ￿c
Water, gas and elethoty
BuikJiNJs maintenance
BuiklirKJs Improvernents
Garage refurt¥Sfv)￿l
CleanirvJ
Ststioneryi Postage & adverti&r
Telepfvjne I¥￿),. now a)urch txoadbaTrJ
2,160
329
329
30
5,447
2,036
3,428
5,447
2,036
3.428
4.503
37,665
3,963
966
461
IW2
461
Inajran
Flowers
Hdlies for You shop rent t￿￿(>1 lax
c￿rCh Develg)ment FLmd.' exdudirvj
ling repair
Comrnunity Project RJTh1
(mr￿r Exrknses
Donations otrEr than re5tri¢thl tl(miatify￿ bel￿ pw&1 on
Oreaning our Dreans; Ir￿UdIng othtr wOres￿ fee5
I))veMan￿ costs. tndependent exaniner arnl
preparati
Bank charges
6.258
712
6,025
S6D
712
4,150
111,298
4,150
111.298
22,111
3.596
50
22,111
5.333
10,737
196
1616
780
172
19
,159
121,891
23,642
168,6
10 GBANTS PAYABLE AND RESTRICTED DONATIONS PASSED ON
Tear FundlCoMpas￿BethanY
Leprosy Mis90n
Water
Commitment for ￿fe
Ladies Fellowship B&B Ch•ity
Natural t*'sasters Fu￿1
(donations thrLyJgh ￿"$as￿r$ En￿ge￿
Chnstan Aid to distribute}
Sick and Neety
Ladles Felbwship [￿ati￿ F￿￿
196
196
926
60
1,968
1,012
492
270
492
270
958
1028
li
EMPLOYEE COSTS AND PAYMENTSTO TRUSTEES
l There were no wnplow annu¥A r•1MM￿tiOn Lrf £60,(rfxI ty nxxe (2021: r￿}.
2 No payments were made to trustees12021.'
3 Staff costg 2022 E8.700 (Me¥irYJ FI￿ Ctr(Kthnw, Certh Mawl,. (2021:É880}.

CHORLEY UN￿ED REFORMED CHURCH
NOTES TO THE STATEMENT OF FINANCIAL ACTivrriES- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
12
TANGIBLE FIXED ASSETS
For the reasons stated In Accowts"rvJ rK*e Id, aTh1 rKt tarKJit4e
fixed assets ofthe rhurth. Fcf ir￿urarKe the Q￿r(h a￿1 ￿ikt.￿S ae irsjred £4,906.703
arK1 the Yard for £67,826. Contents of the Churth are i￿re0 £987,766
Manse now inwr&1 ty NW Sync*J URC
TOTAL
2D21
1022
CHURCH REDEVELOPMENT
8rwght forward
225.183
2WP3
YJ1756
S(w),756
831ance at 31 Decert*v 2022
22S.18J
Zn,STJ
Sry).756
5rx>,756
13
INVESTMENT ASSErs
13.1 The Investment assets hdd at the bak•Ke
sheet date £C￿￿se..
Fix&1 interest trnnd5 and 5tt
Equity inveshnents
Athj cash hekS In
35,009
15,428
581
35.OD9
15.428
581
51,01
83.269
l3.2 The movements on investy)pnts over the y were..
Brought forward I lanuary 2022 at carryirvj Imarketl vak
Addition5 to invesbnents * c05t
DIsp05als at sdlirKJ vaue
Realised gainslllosses) on d6rMisaL%
Unrealised gain5lllossesl on reva1uakn [rNe5tffl￿Is
83,269
83,269
79,
1,383
(25,ofA))
125,IX)O)
7,251
51,01
7.251
51,
3,269
14
DEBTORS
Gift AK1 Tax reCOver￿e
361
361 ￿ -tr107
5,746

CHORLEY VNrrED REFORMED CHURCH
NOTES TO THE STATEME1￿ OF FINANCIAL ACTivrtIES- contrnued
FOR THE YEAR ENDED 310ECEMBER 2022
15 DESIGNATED FUNDS
Famc Comittee Dewted Fund
PTh1￿ fl￿ fw the maint•w￿ and of thurch,
d¥Jrth LK¥'k*'rwJs and mar￿e pr￿nIseS nRrg&1 to form this fijnd,.
it irKorr£ fr(¥n invesbrents and pryjperty rentals.
The mantenarKE aTvJ is gI￿Sed by the Fabric Committee
Sid( Nee(ty; the FUMI *) 2022
Fthj to as9St In the d)wih and the local cornrTvJnity wlth
4ems and financial thfficvities. Ths is adrninistrred discreeuy by
the Mintster th ccfijU￿tiL¥1 Wth ihe O)urch s&Lretar￿ and Treasurer.
Ttd41
spw.al c(AlecbM frcffl 0￿gregoti(￿ to fuTr1 ￿ w4th thildren
n￿j thrww the worfd. I￿l￿e5 sI￿￿rir￿) the ducation of
a spEofK (hik1. Contrc4kd ty the •) wth
the Cthurth Meets
Ladieg Felk)wshlp ljjnatiL￿ FuThJ
s set Ihe ladies to dwate acccrdlng to the
fuThts are m￿Ne$ m&nbets and
tsr atteTh￿ tthyards costsof Fyttnises for the thurch
DL¥th(￿ ty rAt￿Sare I￿1￿ as resticied fund5 seiujt under note 15.
C*liwlrrx)f Repair FurMI: set ￿ 11 2021. dcsed in 2022
T￿e are fijrvts seta&de at the 2021 to fijnd the costs
the Cel￿r￿jr repaits ofthÈ sathjary

CHORLEY UNrrED REFORMED CHURCH
NOTES TO THE STATEME1￿ OF FINANCIAL ACTIVITIES- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
Totsl
X+21
2022
Fabri< Commlttee Desi9noted Fund
ance b]fv￿ 01101122
Income
Transfers in from other fuTrJs
ExpEnditu
Transfers out to Qther fmds
Invesbnent gain¥lows
Balan￿ 31112122
165,ni
B,269
183.170
(10,022)
(25,0(MJl
(4.248)
(20m))
132 727
165.731
Sirk Jnd Needyj Yenamed the Slyport Fund in 2022
Balance bifwd 01101122
Inci)me
Expendiiure
Tran￿r to TTddlers
alance 31112122
663
14921
(284)
(218)
Tlddlers Fund
Balantr blft¥d OAIOL122
Income
Transfer frorn Sldl ar¥J Neety hjnd
ExFenditwe
Da￿n￿ 31112122
225
218
{w)
196
Ladios Fellowship Donatiom Fund
Baance blfwd OIIOV22
Income
Expenditure
B￿a￿e 31112122
270
270
((￿)
awrch Devtlopm•nt Fund Dwlgnated
BaLan￿ Wfvld OVOI122
IrLUne:
tknations
241,141
5.229
2,650
59.891
(4,1551
(111,2981
Transfers in from txher hJnd5
ExperKJibJre
Celllng repalr
Transfets out to L*her tuThts
Balan￿ 31112122
{45WF2)
Ceilinglroof repair Fund: dosed In 2022
8alarKe W￿d 01101122
Income..
Dmabons
Grft Ad donations and rebate
Transfers In frorn oth¥ fuThls
Expenditmre
Transfets out to rther fijrbts
BaLan￿ 31112122
31.584
1,236
{1￿)
31.584
Balance clfvld 31 December 2022
398.476
The tollowing funds from 2021 were ¢10$￿ with zerg balance during 2022:
None
The fr*llowlng funds from 2021 were closed and balance tr•nsf*tred during 2022:
Ceilinglro)f repair furvj. balan￿ tr￿Sferred to amjrch FurK1 de&gnated f￿ts

CHORLEY UNrrED REFORMED CHURCH
NOTES TO THE STATEMENT OF FINANCIAL ACtIVrnES- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2022
16
RE￿RIc[ED FUNDS
The d)urth accounts inclthje 10 Restricted Furhjs, %tse the It￿leS can used ftrthe srrrific
purpose for which they were entrustsd to the rhLMth. SL¥ne ofthe* fvThts wèe then dc6ed, hamng fulfilled th•r SNJtWXe.
These n￿nIeS a￿ not at the dLytsal of the ots a¥J re￿.
rosy Missthi
F￿￿1 s￿ficallY raised for LeFw Mis&on
pwb"a¢larly fma ￿K￿rtaI1 ats kndty am st￿1￿.
w*er Aid
F￿j set up woJect"Jars of thèr￿ f¢riats of wat
G￿rn￿T￿l for ￿fe
FLDJ to 9JFPXtthe naixMal URC under ￿￿"COn￿nItrnent
Ladies Felk)Thship P￿rtg Charty
N*wal r￿Sa*rS Fthd
ies spEcifiC4￿ for hJnthThJ any oJrrent disaster ernergerKy
rh¥er Fund
Ic￿￿$ ¢knatsJ ¢0 the thjrth for tt* expres*1 wrpose of pmwding
O)Sts rABMise5 fty (hur(h's de¥*Wment
Hdlinstr￿d Centre Apr￿al ACC￿jnt
s sets aPBrt￿JtsWJe gwen by oth￿% ¥ai5ed thrwgh the
a￿￿31 ty ￿Jr ￿ofeSS￿l fvnd-raisng team for fundiffj the Hollin5head
Community Project Fund.. set up in 2021
Renamed Hdlinshea1 Centre Fund in 2022
The* we rrnn*s ate fiN￿￿ta$¥Je to fvnd commurmty pro)ects initiated
rxjr ccfnW M)rker wy) as the Rewr Café and The Meeung Ha
The cL¥nrnthty are cdledNety known as The ￿lin5head
Open Kltrhen
fvlms rtmaied gratsfvx W0￿di￿j meas for the in
16.1 The movements <¥) Restricied the vEre:
TOtsI
Leprosy Mlsslon
an¢e blfvid 01101122
Income,. the ￿￿￿11 didnt run in 2021
account of Cowd and has not re9Jmed srKe
Expenditure
arKe 31112122
Water Aid
alarKe Wfwd 01101122
IrKOrne,'
donakns I￿￿*d,. iThJu(Sng gift aKI th)fy)tify
gift aid to pass on
No collecbons made in 2022 tKrt dcfflakn sent frc•n F￿1
Expenditure
Balan￿ 31112122
(926)

CHORLEY UNITED REFORMED CHURCH
NOTES TO THE STATEMENT OF FINANCIAL ACtivrtlES- ￿ntInUed
FOR THE YEAR ENDED 31 DECEMBER 2022
io
TL*al
22
2021
Commltment for Life
Balance blfwd 01101122
donation5
ExFeThJiture
Bala￿ 31112122
140
{1401
Ladies Fell0V￿hlP Bdng and Buy Charity
Balan￿ blfwd 01101122
Incorne,. tiNs was not hek1 in 2022
Expenditure
BaL3nce 31112122
Flower Fund
Balance bl￿d 01101122
IrthrÉ; donatior
Eypenditure
BaK4nce 31112122
570
465
712
323
71e
412
57Q
N•tur&l Disasters Fun
B￿an￿ blfwd 01101122
Income,.
Donab"ons
Gfft aid thnations
Grft aid to pass on
Expenditure
Blan￿ 31IIV22
1,968
22
Church Development Fund A((￿￿t Resltlctsd Fund
Balants 01101122
Incorne..
iC6,078
105,573
Grants re￿Ned
Tranthrs in fr¢¥n other fijrnts
Exwthture
Tran￿ cth to other fU￿ts
Bala￿e 31112122
$98
10.0
I￿,078
114078
HrAlinsheod Centre Appeal Ac¢wnt
gaLan￿ blfwd 01101122
125
125
tk)nations
al efforts
Transfers in from other fiJnd9
Expenditwe
Transfers out to other
a￿n￿ 31112122
3,325
124
3,550
125
Community Project FundlHollinsh*d Centre Fund
B￿antt tyfyvd 01101122
Income:
Donabo
Grants received
Transfers in from ¢Xher fvn
ExpeTrJitu
Transfers out to other furbjs
Balan￿ 31112122
5.614
4.244
28.932
15.563
122,130)
1,750
lQ.947
5,614
Open Kitchen
la￿e blfyvd 01101122
I￿Orne
Transfers in frcrfn otheJ fur>Js
Expend¢tsJre
Ba￿￿￿ 31112122
3.519
Balance tlfwd 31 Decemw 2022
141.wj
111387
The following fvrtds fyom 2021 were domd wilh zero tsalan￿ 2021.
None

CHORLVI UNrrED REFORMED CHURCH
NOTES TO THE STATEMENT OF FINANCIAL ACtIVfTIES- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
li
17 MONIES RING-FENCED FOR PROPOSED CHURCH DEVELOPMENT
Ttstsl
TOknI
2021
Fur
2022
Cwpital rin9.fe￿ed ft¥ chuth de%*op)
Jnds ring.ferKed for churth ￿￿oFynent
Dr￿a￿￿$ to be paswj on
51,Olb
229,295
106,078
30,497
157,096
259,792
83,269
389,163
575 416,888
4n,432

CHORLEY UNITED REFORMED CHURCH
NOTES TO THE sfATEMENT OF FINANCIAL ACTM1￿- ¢vntinued
FOR THE YEAR ENDED 31 DECEMBER 2022
12
16 2021 COMPARATIVES
TOTAL
2021
INCOME FROM:
(*)naDcxB legari
Other tradiThJ acbwtses
Invesfftnts
Other
Total incom•
51,194
517
18,991
16,035
86,737
20,623
13,942
85,759
517
23.001
16,327
125,604
4,010
292
24,925
13,912
EXPENDrnJRE ON:
ch¥ita￿e ￿￿￿treS..
URC Minthy & Mis9w
Mm15tertal costs
Costs of churth xtMtie9
Grants pay*Je restrkted
33.542
2,965
36.471
33,542
7,085
88,384
4,1￿)
46,020
s￿93
924
$1.044
2,078
7,971
3,002
132,013
Total expenditure
Goin$l{low) on Investment •sg•ts
2.506
NET INCOMEI{EXPENDmJRE
13.739
123,6131
5,971
{3,903
Transfers between funds
Net movement funds
13.n9
123,6131
5,971
(3,￿3)
lotal fund$ blfwd l January 2021
57,9)7
424,669
106,416
588,992
Total fund• £lfv￿ 31 Detémb•r 2021
li
17 Related Party Transactlons
Tfwe bave been rKJ party trarnwbms the y 2022.

CHORLEY UNrrED REFORMED CHURCH
13
FINANCIAL sfATEMENTS YEAR ENDED 31 DECEMBER 2022
TRusfEES' AND TREASURERS. sfATEMENT
We, wlth the Charity Trustees. acknowl&lge res￿nSIbIl￿ ft)r pre￿￿ration of the accounts and we have
therefore prepared the financial statements on pages I to 12 for t￿ year e￿1￿1 31 ￿mI￿r 2022.
We do not consider that an audfit Is reVuir￿ for this year.
We have made reasonable enquiries of the Tntste￿Ek￿rs and ots relevant organisattors.
Church Treasu
Dr Grahame Barkby
2023
Treasurer Fabrtc C(xnmitt
Mr Brian DarbyshltE

14
Registered Charity Number: 1128897
INDEPENDE
INER'S REPOR
TO THE TRusfEE
UNITED REFORMED CHURCH
I report to the trustees on my examination of the accounts of Chorley United Reformed Church (the
Charity) for the year ended 31 2022, wh￿h a￿ set out on pages I to 13.
Responsibilities and basls of report
As the charity tnjstees of the ￿arity you a￿ ￿ponsIble for the p￿pardt10n of the accounts in accordan
with the requirements of the Charities Act 2011 Cthe ACV).
I ￿pOrt in respect of my examinatton of the Trustee's accounts carried out under section 145 of the 2011
Act and In carrying out my examination I have followed all the applicable Directions given by the Charity
Commlsslon under section 145(5)(b) of the 2011 Art.
Independent exarniner's statement
I have completed my examination. I confirm that material Matte￿ have come to my attention in
connection with the examination gNing me cause to ￿l￿ve that in any material respect:
(l) accounting ￿CordS were not kept in respect of the Charity as required by section 130 of the Att; or
(2) the accounts do not accord with those records; or
(3) the accounts do mt comply with the applicabk requirements Con￿MIng the foryn and content of
accounts set out in the Charities (Accounts and Reprts) Regulations 2008 other than any requirement
that the accounts give a 'true and fair view which is not a matter consider&1 as part of an Independent
examination.
I have no concerns and have come across Trj other matters in connettion with the examination to which
attention should be drawn in this report in order to enable a proper undersfAnding of the acajunts to be
reached.
Simon Worswick B.A. F.CA.
Smith & Goulding
Charte￿d Accountsnts
2 Southport Road
Chorley
PR7 ILB
Date: 22 A23

14
Registered Charrty Number: 1128897
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
RLEY
NITED REFORMED CHURCH
I report to the trustees on my examination of the accounts of Chorley United Reformed cthu￿h (the
Charity) for the year ended 31 DecemtEr 2022, which are set out on pages I to 13.
Responsibilities and basis of report
As the charity trustees of the Charity you are responsible for the preparati￿ of the accounts In accordance
with the requirements of the Charities Act 2011 Cthe ACV).
I report In respect of my examination of the Trustee's accounts carried out under section 145 of the 2011
Act and in carrying out my examination I have followed all the applicable Directions given by the a)arity
Commission under section 145(5)(b) of the 2011 ACL
Independent examinerfs statement
I have completed my examination. I confim) that N) materFal matters have to my attention in
connection with the examination gmng me cause to I￿lIeve that in any material respect:
(l) accounting records were not kept in res￿￿t of the Charity as required by section 130 of the Act; or
(2) the accounts do not accord with tIK)se records; or
(3) the accounts do not comply with the applicable requirements concerning the fomi and content of
accounts set out in the Charities (Accounts and Rewrts) Regulations 2008 ot￿r than any requirement
that the accounts give a 'true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns arKI have a(TOSS rn other matters in connect40n wfch the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to
reached.
Slmon Worswlck B.A. F.C.A.
Smith & Goulding
Chartered Accountsnts
2 Southport Road
Chorley
PR7 ILB
Date: 22 A23