sr. ANDREWS ROUNDHAY UNfTED REFORMED CHURCH CHARrrY Charity Number:1129283 ANNUAL REPORT AND FINANCIAL sfATEMENTS TO 31 DECEMBER 2023 CONTENTS Page Trustees, Report Statement of Financial Activities Balan￿ sheet Notes to the financial statements Independent examiner's report 11 sr A14DREW'S ROUNDHAY UNrrED REFORMED CHURCH CHARrrY Report of the Trustees for the year ended 31 December 2023 Reference and Admlnlstratlve Detsils of the Charity, Its T￿￿ee$ and Adylsers Trustees oftr* tt*rity krthn as St AThlrews Rwrthay Uniw Ref￿￿ Qmrity (St Andre*ls R￿JndhaY LIRC), Shaftesbury Avenue, Leeds, West YO￿￿lre, LS8 IDS herLW+ith ￿esent th•r rer*yt the ofthe tharity arxl its acctyjnts fcr the year 31 Dec￿L￿r 2023. St ArKlrew's R¢yJrKJhay URC was an exceptsj thty t*Jt was reojired to re*5ter by ￿ Chanties Ad 2￿6. The thjrth reo*red as st Andrew's R￿￿1haV Unlted Reforrned Chwth Owity. regstered nLmto 1129283, ¢)n 23 Apn"12009. Structure, Go¥ern•nr¢ and Man•9ement The Clkidty Ls govemeé throwh the Tnjths, the Medlffjs as (ktyle4 in the thJrch Rth. Many rr*[w￿nI dedg. are tsken by Trusteel Meeting5 ￿7th fvrrnal rntYf￿"￿ oftW deo"90ns at ChLwth rnecti￿. These Rules 9he ￿ ovenidir management rewstslity for I*05￿5 to as all de(tsTr￿ we ar￿0¥&j or MafvI￿ at woFety cOns￿bjied methros. The a￿ the serving Min15ttr ar¥J current Se￿￿j E￿$ of Ihe thjrch. Eklers, other than thè Churth Secretsry and TreaSU￿r, are Th￿Ina￿ and dected by thE rnernL*ts in the thJr(h ftu￿5 to %rve ) three year term. retyrlng In rotation. E￿erS can ￿ ctrorted m aCc￿d￿ wth RLde5 to fill a v&aw. Al the current serwrwJ Elders hève bea) electÈd. The Church Secretary aThJ Chwch Trea9Jrer a￿ Thyr¥Th3W ty the Elder5 arThJw tsr rwmber and eletted anryJ*ty the mernkr5 to ser¥e a ￿￿Ve rncnth term. The Mw)ister ts (alled by the M￿1t￿r5 In Speo'al Chuth Meetyng aThY Indurted in nthty Elders, Meth"ryJ. JrfTrJ the ￿d¥e mcth ern*rKJ 31 fec•th 2023 the I￿￿n9 vffe t￿￿tt5 porlod: Lowe IMSnt5teTI, ja￿ &Jnyan IChL¥th Secrtaryl, Buryess, ja￿ fhwjky, Elats* Weston, Hden Haruey ￿ fvrb•ra Shjdall. Trustees fmm l JanLklry 2023 to 30 2023 %ytrt SIWa Tdfer, Da￿d and Ian lknrthwalte fr¢m L 2023 to 31 December 2023, trustees Mark GranL kn knItL Karen Lamb, MLrn. RLNe Blackmore a￿1 br￿W￿ Rokn'nson. The trustees at the time of co￿deration arKI ggniThJ ol the T¥￿tee5 Repyt In Marth 2024 wtte.. Rev TIM Imlnisterl, Ros Bla(krnue, Jane 8uny* (￿Urth Secretary}. Jthn &wgess, ￿ Lxxcffi, s￿na tknley, Mark GranL Helai Hardey, ￿e¥ J¢wW Karen Lamb, LewSs Murray, BrOnV￿ R(knlnson, Barbara SK*lai aThJ Ekine WeStr￿. We we carrwn9 3 vatanaes In the nunber of Elders and TrusiÈes that our chLrch rU￿S r*mwL ¥¥hile this ts of cor(em, fed that are a￿ nN3nagirv4 to WFPCrt tre p85th1 needs of the ttffjgregaUon an(J the morowft*nt rdes hm. We hcoe that ihese wlll fil￿ In 2024. Role Wackmore rernal￿ an elethd Ebjer a￿￿j INS year has WF•J r¢le In tNs capaclty from Oecemier 2023 dtyrq reays. Jnng the year to 31 Bec&nL*r 2023. ihe D￿e ofchurth Trea￿r r￿ined v￿nt. Mr5 ShLm Parker was Asgstant Twsurer. *e ¥¥as wrp)rted ￿ the FinarKe Te•n'. Mr Max tknjey. Mr Cc4in Mdknkn and Dr Dav* A￿x"n￿. Mlss Pam aark was the Se1fAssessm￿t Sttreiary. Tr Ojoes ofTreaxry hm (Asgthnt Treawrer} almg %•Ath t1* Finance Team. The Yorkshire Cwegatlwl IrK. acbj as affjti￿ trLts for thjrth thruwt ￿ >tar hc4(ts Ode to the thwth's rKopty assets *Jn its 9￿*￿t to Irusts set cKrt in S(￿￿1￿5 to Ref0M￿ Onrch Act 1972. Alms and obJecdv¢s of the tharfty The cèiect of the ChaFIty Is the athaw*nt of the farth fty twtfft (lthe I￿1C In KcordarKe wlth the Stheme of Unton ¢￿the Unlted Reformed (Jurch. The main actiwt*s urthrtska) in ￿ )taT to C￿$ wr￿￿$ tcr the ￿fit I￿￿de.. - the prowacfi of worsNp . pasttyal care ancl surrort tr thwth rrEmter5 It¥fft 41 tl* - bapbsm& wedding5 and fur*rn The Charfvs trustee5 have h&1 regard ro Charity on tKtAic l*nefiL sr ANDREW'S ROUNDHAY UNrrED REFORMED CHURCH CHARrrY Rewt of the Trustees for the year ended 31 December 2023 Artlvltles, achievements and perforniance The Charity seeks to be a ￿￿c￿ing p￿￿ arxl a p￿e of aThl 94¥*Jt n*mbets aTrJ ad￿￿ts of wr c(M)grWon, pardoJLarty in t1ft￿ of pastoral need. We crfftfjnue to £ller a variety of ¥wrthip styes in 10.30an gJrK* rrvr*¥J b)ese we M)rm￿ty st￿n￿d live ¢y offered on our Youtube Chan￿ and remain txyjlar. ￿e Mew church rm secrrf*l Saturday each attract a regular and loyal corrfJregab"(fft. NurnLvs I￿rship in tturth remain stsbc as do nLrnber of cnllre attender5. We are fortunate tt) have a rnjmber of peO￿e ￿ v•ll Cr￿ ar¥J kad ￿1p when our minsterfs (kJthe5 to the Le&ls URC partnership take him to anobler cwgregatk*). We We ewrie5 into forrnl thurch Mem￿rShip for the URC and Iwk forward to sethg Whe￿ this may w. The churth's F&vaLs Grwp C(￿tiNed to tdl the stw at easter. Ha%e5( p￿tecr6t and Chn"sthas *ith extemal dways In thurch's 9￿j￿ts. A tree fethd a *Yek in ceC￿t￿Y aThJ wag extremety tKyular %%lth members of tk* cornrwrlty. Loca b￿r￿fjes, grw that ra)t dxKth and grr*J￿ e￿h ? tree whlth male an impresslve dlsplay In the sarthary. A café was awdilaiye thc6e ￿r￿) aThJ a var* d mulcal entwtainn*nt was fn c4Yer at éifferatt bmes durlty A card sl[￿ Sess￿ Was part￿j￿ty &w*ted. Pastoral was agath able to be sjifered kn to la￿ arKI • 9￿￿[￿Tea a Harvest Tea the rrEmtvs of Cowregatyr￿ aged over 80. The Leed5 Partnership, ofwhth aye part ¢ty)tknw to fkAMIth •bJ seek n&¥ ways rf t0)eth￿ ¥Joss cty. We ID)k rorwaro to byortrtlng to Scope a I￿.rd nlrtster to ts Leets Misw ￿ Cart gr￿p. Our farnlty O￿n days in Swnrrw and Aubjmn as s￿11 as as part of tree festfval &ttraoted N￿be￿5 of the tommunlty to see what is offer at st Andr*s wi May a celettstth prwj families In the n&ghLv)urhood, when ll¥&trear￿d the Se￿Ce events cl ty* day w wr the thwd). Frrm 2022, we N3ve been n￿n[r￿j a ccffjrnur4ty calé, a5 C￿[￿￿1￿ Café,, a5 a of mloon and ouwh Mthln our CorVJ￿atr0n the kncal c(rnLM*. rMJÈ tr) brne cc¥)stralnts, ihe Eldets Away W thj n¢4 hakw VAS back to january 2024. HrMt¥tr, eiders h 4knded vartL￿S fornms ￿ retreats cryanw ty Its Ycfkshire s￿ of the URC aThJ fcthj them ￿n*fida1. ststement of trurte￿. rtsponslbllltles In rel)tlon to the fbn•nclal statements Law app1ka￿e to ¢hart¥es In England W•kg Tr￿ to pyepwe fl￿¥* *ataY￿1ts fcrf eKh finandal year glve a true and falr VÈW cl the d)artt¢s fln￿l *Mb"es th￿r￿j the yw Its of ￿ year. In epamng those finarKial staterrents, th2 trustees ale reowrtd to: Make judgements aThl estymates thal are re*￿able wknt. wlll Cth￿n￿. The Trusiees art reSpL¥￿￿e fu keeprvj *c￿n￿r￿j rttord5 whKth dtsL*)se %wth rea￿a￿e &oJracy at any trme ￿ flnanoal Jwlk)n of the charity and enaLqe tIN¥n to s)9j￿ that the finaThial statunents ¥wth Charfb"¢5 Att 2011 and Statements of Recomrr*TrJed kcounUrwJ Pracbce . They &e a&) restKwLle safegwthr#J ts a*S and hErte fty taklng naile for the prewentlon and dete£￿￿ of fra￿1 (thr irr￿￿rib sr ANDREWS ROUNDHAY uiirrED REFORMED CHURCH CHARfTY finandal R•vlew 2023 sut6larthl IntTeaw kn the crjsts tyjr Ixth*wJ5 UJWTenty exr*AiNJ way5 in whkh we on redu￿ our erry cost& We are grat2ful to the Yt¥kshire sy￿1 U￿1￿￿) reser￿ t1￿￿ to supt¥Jt and susiain all combat mst rtse5. At the eThJ (* 2023 ow thlnistrkn 14irthd In her rniKe, hts a>5t the Tr￿lee5 ￿ that In a patd TO￿ Ls vltal to the runnir4 aThJ outreath of (thj￿h in tern￿ frf rt#Jn th16th1. A grwi of wlll t¢ meetlrnj at ￿1nn1nq crf 2024 to consbjer cojr WJ ThtfL Ino)nbè Gfving from w*rnbets fdl tehy* the Iv•EI cl gt¥ty h) 2021 A fkwKI* ap￿ was Carl￿ I￿rt In Fets￿ry 2023 whth restsW In £2,448 in 1rn35&J gMNJ. Ir(￿￿￿ from r1￿M rwtsl fell ￿￿hlty tD £26,372 (£28,9161rt 20221. 2023 the ctsrlty benrfattgj from grdnts t￿ £15.63L, maknty tNards ￿ bjdttthal a>#s or the tsjlhjlng In 2023 the 1rnp￿t of ￿t￿o￿tIal I[￿￿ase5 h) casts of gp5 aThJ ebxrtty We￿ lelt T￿j5t￿5 are dtydy monttorlrrfJ these cc6ts and expk)dr¥4 ways of redwJNJ (£6ts Icf V* dwlty. The tcrta cost ￿ tejeth, watw, aThJ wa5 £33,224 1É26,446 In 20221. S￿t6ta￿ repalrs are ¥equltsJ tr* our WkJhvJ5 ar•J ￿ TwustEe5 to sdl rAW th¥estrnert proFerty at 52 North Park Grry4* kn order to crtsts rf tt* rep FuTrds In 2022 we recefved a c1£29,931 aThJ kn 2023 the TnEtEe5 dec*knl to IT•K*r th15 b) a C*nated Furtra fubjre at 31 D￿ember 2023, the Clwjty haJ T*r¥E5 at Ihe b￿k rf£244.022 kn Ihè Fwd. anxKmt In excew cl the re*r￿S Pl•ns for Futsrn ￿rIod• t tly attend churth on a vth*￿r ethnw, bath9T￿￿K1 or ￿jkn. We w*oTr￿ all of What￿ fath none. Our alm Ls to be a 5KceSd￿ Certh In ttynmunKy.' to be a Ihjht kn wr ￿h1￿)￿￿(￿l aNI a F4Ke d wekY)n* where many peop￿ aThl grouF6 wart ty) meet and use tr* r¢4xrn we hh* ￿alth. Vle to att1* twle of all ages through (reattw an wen, Welcon￿r￿j vthrt s$￿￿ to all, al*trK4JbJ tlw aI11t¥)nal rw15 such as thrnenti suffefers aThJ thelr (zrers. We want e1vtr￿ to fed that St ATrJrthVs & a plxe tw fed I%*kon￿d arbj valu•J. We want to tAJtlJ on the opr￿￿n￿*S we *reaty ITr cw as a thurth to ethanct arKI Improve the spKe ¥sE have avalL3t4e to th th& and ￿gned on ￿1r be￿3¥ ty: Janè YBn a)wch Secretary ST. ANDREWS ROUNDHAY UNITED REFORMED CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 TOTAL 2022 fvnds Goneral Fund5 2023 Not• INCOMING RESOURCES Voluntary irKgme Athitles for q￿eraunq fv[￿ Inv&tmwt IncLYne Totsl In¢omlng resour Il6.701 47,461 35 13.681 130,382 47.464 164,221 32.820 899 182 381 RESOURCES EXPEWDED aritaLle activities.. URC MINstry & Fwd Mlni5teriol costs Cctsts of clNJrch athvfdes Stsff c(6ts Grants paVa￿e and re￿cted thJnJkn5 oassed Govemance costs Totsi y•￿￿r¢•• ¢xpended 64,08 5.832 86.(137 8,883 13,781 5.832 86.(Y)7 13,576 ,703 8,126 14,620 io li 13.731 179 833 177 783 Net In¢omlni rt*ourc•i befor• tr•n•f•rn (50) 2.548 20.157 Grom tr•nsf•rs b•iw••n fvnds 129,931) 29.931 N•t In￿mIng 1 (outgolno) resourc b•for• oth¢r r•¢ognls•d galns I (lo•￿) 127.333) 29.931 20,157 Oth•r rewgnljed galn• I Ilomu) Loss on dlsposal of fixed asse Gèin on revaluaiion of fixed assets thar1￿$ own Gèln on revaluatson of investment asxts I2￿} 1200) 1921 84.6 84.650 N•t rnov•m•nt In fund* 57.117 29.931 20.C4SS Totsl lund6 blfvA l J•nu•ry 2023 .435.338 25,225 1,460,563 1,440.498 Total ¢lf4¥d 31 D•cember 2023 492 455 E 25 175 É 29931 £ 1547 Li É 1460 (Not• 191 The not•• on p•988 8 to 10 form pgrt oflM•• fin8rthl 8tatsff*n ASAT31 JEQIIBER 2023 2023 1012 14 s￿5• ¥176517 245 214 (P>1 29 931 29.¥Jl 2&912 ,435 30Q969 308,837 NETOJRRÉltrA5SErs 1.4g455 25,175 LN7A61 0￿r$ payable after 17 20 Unresbl¢ted Irthne funds.. L492,455 1,435,338 29,931 1547 561 2024 and 5Won br. Jane bJny•n AdW8Churth TrwJrtr Pwl ST. ANDREWS ROUNDHAY UNIYED REFORMtD CHURCH tIOTESTO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2023 l AccouiifiMG pouaES la Ba51s of AccountSng The financial ststetnents have been wepared under the u￿r￿e5 kt 2011 n acaYdarKe the 5tstwnent Lkl Pract￿.. Accountsng and ReLVbng by chant￿ ISORP 20151 15s￿d ty the Charity c￿￿￿￿)￿. the UNtsJ Reformed Church ouKlante. The amals b)* of bc￿￿ntsNj has atW forthe Cfftnt wr. and ccount￿n9 polit*s s& out beth are cwts&enity. Ib Fund Accountlng ihrestrKted funts are avalable for use èt the dtscretscffi of the thurth ui fijthernntt of *s thathb* (ty£t￿ RestnCt￿ funds a￿ subjected to re*1Ctt￿S on thew ex￿￿t￿re imp)5ed ty the ccrtained in the t￿r6 of o grnnt. Endowment funds a￿ fund5 the ca￿1 of te rr*lntslned,' norrroty onty InC￿e orfgng fr(xn Inve5trnent of the endov4ryEnt May be used, éther as regrKted ￿ unr￿￿￿0 on wrm and rem￿ on the enth¥rr*nt vids e#èNisW. The ¢l*Jrdi ojrrenty has funds. Ic In¢omln• Résour¢es RecognStlon ol remweos: are the ￿F￿an￿al ISofAI . the Cha￿ty becornes ent￿ to the rwurces.. . the trustees are vIrtval￿ certakn they Y￿11 rec￿ Ihe regxwces.. and . the monetrry value can be rneasured gJfikJwt re￿ab￿￿. Gr•nts ind don•tlons: Grants and ¢knatiow are (*bty INJutsJ kn ihe SOFA the th•rty has urKonthUonal enttuement to them. Tax Mclalms ￿ donailon84nd 95ft¥: IrKwkn9 resxrn from tsx re(th￿ are *KknJoJ th the SOFA at the some time •$ the glft t¢ whkh thev rd*. Id Ruour¢•s Exyndtd •nd U•bllltths R¢Éourcos Expgnd¢d: Re50urces exp￿1 ¥e bl ihe ptyioJ to thty and kndudÈ attrtthable VAT whSch cannct be recovered. Llablllty recognltbon.. aye reCC9n￿ as 05 there15 a *gal or the thèr to pay out resources. ie T•n•lbJ• Flxed AM•ts Fmehold property.. Freehc4J ￿0￿*"e$ Ire W at beste4ln* d rna￿et vabjt 05 set wt In 13. Equlpment: Equlpm•tt L8 held at£ost & dewedakn. If T4xatlon A5 Part ofthe United Rtforned thJrth, thurth txfettsj th•r* lh• clthe T4xes ￿ Ic*the perh)J tovered by these a¢¢¢uhts. From 23 Ar￿ 20C8 ihe me funera￿.or* of the who ad as Reg￿trar$ fty an Ekler, to whom fees are passed church from couples in thurch. e￿e￿ recefve M eynses for dttenda•ce at TneetyNA but may be rern￿r￿ ￿)J5 W srtes wrthMI on L*hal of the Church. ST ANDREW'S ROUNOHAY UNITED REFORMÈD CHURCH tIOTESYO TME FINAIICIAL sfATEPIEpifs. ttintmued FOR TNE YEAR ENDED 31 DECEMBER 2023 Fun 6eneTrl Totsl 2022 Ftsnds 2023 8 COSTS 01 CHURCH AcrIiitTIfS Church costs.. Irbsurance ildlno5 and gorth MaInt￿arKe Equlpment purcha5e5 aeaningi & carrtaknng T￿eph￿, water, gès & eletht Seryery and catering cosis General édnNni*ration & ￿J￿r Sub5Crtptlcn5 and Ucenss Worship flowets ènd matetsls Geman Inetl 117C8 13.492 11709 13.492 11,289 14,122 io,ni 33,224 751 1.3C6 483 1.1 419 io,ni 33,224 751 1,306 483 9.869 Z6,446 B97 819 1,301 1,195 412 419 74265£ TeJcNty costs,, W015hlp* Chrkthn edL￿ti￿ & yth 977 977 thnmUni¢aU￿s'. prtnfjng, pc@age, phctccthng ond 771 771 Cther pWraTh￿.. Youth Wothu expMs and Patsil 38 38 £ Bank tharges and hterest: Bank charge5 574 574 574 É 260 260 Cther exF*W.' Depreclau Councll tsx kt prwerty Heèyng and wèier let prot•ty M4lntenbrKe of kt propwty 2,Cp)I 1,873 1.873 7( 507 Trtjl co#$ cl churth actN**s o £￿£￿097 E 72703 9 PAID EMPLOYEES Gr055 waoe5, salor*4 ond btntffts kn kknd Average number of full tlrne tquN•*nt tsnpknyees th ihe vear The (hurth Admln15trotor • ￿lI.￿me b* 15 Oew*er 2023 the temknattsj her empltrffjmt. 10 GRANTS PAYABLt, DONATIONS MAOE AIID RESTRicrtO Df•NATIONS PASSED 011 12,535 12,535 13,¥0 o É*1 É*ri É 1462 11 fjOVER14ANCE COSTS 231 929 231 929 Inderendent Examlner & I￿her Prcl. Fee5 12 CASH FUNDS Cash fund5 held ￿ the thurth art hek1 In (¥￿nI at Pbxyand In acc￿nts % Sknpton Building Society ond Bon 5T ANDREW'S ROUNDHAY UIIThEI> REFORMED CIIURCH NOTESTO TNE FINAMaML sfATEMEPtrs- contlnu•d FOR THE YEAR ÈNDED 31 OECEMBER 2013 13 FREEHOLD PROPERTY Freehrjd property retslney foTthe tharws 0¥￿ use rrAnDr*s churth, ts haH5. afKI the J4Thekni, K￿r￿lhaV. Freehdd Invesbnent property comfvs the re*d￿tsaI at 52 Paxth Park Grove, Rtyjndhav. 14 The is in the accwrt5 at Tntst*g estirnate of markei vaiL* at tkremiv 2016. tt syès nol congdw necessary to u￿ate the ValL￿t￿n at 31 tknnber 2023. 52 Park fyrNe at agreed sale fv. Tlde to the chuTch's propety a5￿t5 15 he￿ tty The Yofvthwe Crmw8)atiMal Unkffi gjbprt to trusts set wt kn the schedules to the LJn(ted Ref£ffi￿d Churth *Lt 1972. church was valu*J by Waker &n9Won, Cthèrtued SJr%•V5 ￿ 2[￿ as a ryemtses. In view ¢ the that no change of use i4 anbopated in the fore*aDie futsjre. the Truth5 th* n(* th* the expfft "no the 2004 Valuatson ￿ juthd. Fun41s Gen*r•l tse*in•t¢d ReStr1et￿ Totsl Funds Funds 202J Toial 2022 Freeho￿ property reralned fr¥the th)rtys wn Churth 14 The V￿￿, RtyJndhty I￿,￿) 400,0 In￿StMent w¢perty', 52 North P)rk Grov¢. Rr￿￿dhaY 328 IYY) £ 243 350 Total £ 1.248,Cth) 0 £ 1,248,0)0 £ 1,163,350 The In￿nn¢t ¥ilue clthe thurth wopertyes •re as fokns Church 14 The Mewl. Roundhay 52 North Park &o¥e. Rwndhay £ 16,602,923 E I4￿24,038 967,560£ 863,910 453 176£ 401621 É 18 023 679 None of the proffts ts wblxt to ary choryx. 14 TANGIBLE ASSM Flxtur•• prnp•rty & tqulpm•Nt Tot•1 2023 Totsl 2022 At l Jinuory 2023 I,24&,￿ 89.¢)98 1,337,098 1,248,493 5,227 Revaluat Dlsposaks At 31 t>e¢tmber 2023 200 89 576 £ 1337 578 £ 1252 447 At l Jan¢Ary 2023 tYsrw15 ChorgE for year At 31 Decernbtr 2023 75,930 1501 75,930 1501 75.110 77924£ 77924 É 31 D¢omber 2023 IZS96Y É 1176517 ST ANDREW'S R¢XINDHAY UlItTED REFORMED CHURCH io 140TES TO THE FINANCIAL sfATEMEMfs. oJntlnu•d FOR THE YEAR ENDED 31 DECEMBER 2023 15 DEBTORS AND PREPAYMENTS Total 2022 General Funds Fund5 2023 Grftmd Tax Debtw and k¥epaYrn￿ts ?,5L8 26912 £ 16 CREDITORS AND ACCRUALS SpecMIl mlecU￿S payable and acuua 12,375 12.375 13,342 19062 E L7 CREDITORS PAYABLE AFfER OME YEAR Pank bans 18 FUNDS The church accounts IThd￿le R¢strlctsd Funds, vkntre the ftKm￿s on be used fythe swlfK puryw whkh they a entwsted to the church. These monies are noi at the c¥5rAxal i)f Ihe Church MeetlThJ for •ny other purpose, and repre*￿.. Speclal C•ll•ct1o￿..Th￿s fw)d represents r*x¢N*d. ￿dUd￿ gfft( aKI. 4k¥Jftalty al¥￿ to be ￿ted LO chèrttle5. The church attounrs In￿￿e Dewted Fun¢ts.. Thts fund ¥ekve5ents nyjnles de*natsJ woled 19 MOVEMENTS QF M*J¢X PLINDS Funds T•tsl Genw•l Fundi c¢4￿cl￿5 1>4 Jnd bèhrKes tr￿￿ght fcTryard In¢¢min9 resources Resources exwnded Tran¥ers other recognised gam51 Ik4sos) 1.435.338 225 1501 25,rbJ 1,460,563 129.9Jll 29.931 1492 455 175 1547 561 Aeth¢t•d Funth 20 ANALYSIS OF Nrr AsseT$ 8eTWtEN FUNDS Fund5 Funds Totsl Flxed assets Net current assets Tctal net assets 1,259,654 1,259,6Y 1492 455 1547 561 li INDEPENDENT EXAMINER'S REPORTTO The TrusrEES OF sfANDREW'S ROUNDHAY UNtrED REFORMED CHURCH I report on the ftnandal ststerrents of St Andreks Riyjndhay URC for the year ended 31 De￿mtEr 2023, whith are set out on pages 4 to 10. Respective responslbllities The church's trust￿ are reS￿nsible for the wepar7tion of the financial statements, and consider that an audit Is not required this year under Section 145llllbl of the Chantyes Act 2011 (the 2011 Art) and that an Independent examlnatlon is ne&led. It is my restK)nsibility: to examine the accounts under S 145(1)(a) of the 2011 Act; to follow the procedures lald down In the General Directions giva) by the Charfty Commisgon under s145{5Mb) of the 2011 Act,. and to stste whether particular matters have c(xne to my att￿tIOn. Basls of Indep¢ndent ExamIne￿¥ report My examlnati(J) was carried out in accordance wlth ￿ General Dirt1￿$ glven by the tharlty Commlsslon. An examlnatlon Indudes a review of the aThir¢b'ng records kept by the church and a comparison of the accounts presented with those records. It also indudes consderab.on of any unusual Items or dlsdosures In the acc(4Jnts, and seeking explanatlons from you as trustees c￿Cern1￿j any swch matters. The procedu undertaken do not provide all the eviden￿ that VI￿Uld trE requlred In an audlt, and CC￿seQuen￿Y no opinion Is glven as to whether the accounts Ffesent a "true and falr vi&rf' and the reFort is 11m1t￿ to those matters set out In the stateNnent below. Independent Examlnevs statement In connection with my examinatK)n, no matetlal mattws have come to my attentiffl. l. whlch gfves me rea9)na￿￿e GIU5e to telleve that In any material rtsr*rt the reqU1￿ments - to prepare accounts whlch ￿COrd the accountSTrJ rKords and comth %•Ath the accounOng requirements of the 2011 Art have not teen met; or 2. to whlch, In my oplnlon, attentth shcMJld te drawn In oth to enab￿ a proper understandlng of the Kcounts to k read)ed. Craig Williamson White Rose Accountlng for tharlties Date