ST. ANDREWS ROUNDHAY UNrrED REFORMED CHURCH CHARrrY Charity Number:1129283 ANNUAL REPORT AND FINANCIAL sfATEMENTS TO 31 DECEMBER 2024 CONTENTS Page Trustee5' Report Statement of Financial Activities Balance sheet Notes to the financial statements Independent examiner's report 11 ST ANDREW'S ROUNDHAY UNITED REFORMED CHURCH CHARITY Report of the Trustees for the year ended 31 December 2024 Reference and Administrative Details of the Charity. its Trustees and Advisers The Trustees Df the charty known a5 St Andrew's R￿JndhaY Unrted Reformed Churth Charity (St Andrew'5 Roundhay URC), Shaftesbury Avenue, Leeds, West Yorkshire, LS8 IDS herewith pyesent th￿r repKrt on the work of the charty and ￿5 accounts for the year ended 31 D￿ember 2024. st Andrew's Roundhay URC was an excepted d)arity but was required to regisier ty the (hanb"es Act 2006. The church registered as St Andrew's Roundhav un￿ed Refomied Church Chanty. reoistered thèr1￿ number 1129283. on 23 ADriI 2￿9. Structure, Governan￿ and Management The Chanty is govemed through the Trustee5' and the Church Meetings as dctaikd in the a)urch Rules. Many management deosions are tsken by the Trustees, Me￿n95 with forrnal ratification of these decisions at (thurth meetlng. The* Ru￿$ give no overriding rnanagement re¥￿nSibIlity for deci&ons to ¢Jne P*J)n, a5 all dea51(￿ are aFvrov&l ty c(ffisen￿S or malcrrity at prorerty consbtuted meetinq5. The Trustees are the seTving Mlnlster and OJ￿ent samng Eklers of the Church. EkJer5, other than the Q)urch Secretary and Treasurer, are nominated and elerted by the members in accordance with the Church Rules to Serve a three-year term, retrring in rotab'on. Elders can be co-OttsJ in accordan￿ wth the Church Rules to fill a vacancy. All the oJrrent serving Elder5 have been elected. The Church Secretary and a)urch Treasurer are nominated ty the Elder5 from amongst thdr numter and eleLtsJ annually by the members to serve a hyelve-month temi. The Minister is called by the members in Special ￿￿r(h Meets'ng and indUct￿j in accordan￿ wrth the practi￿ of The United Refornied Church. The Trustees nomialty meet formalty eleven times a year at the monthly Elders, Meet4na. Dudng the ￿e1ve m¢Jnths ending 31 Lkcember 2024, the following were Tru*ee5 throughout the peric*l'. Rev Tim Lowe (Minister), Jane Bunyan (Church Secretary), Jane 0￿￿, Sheana Dudley, Mark Grnnt, Elaine Weston, Helen HarUey, Alex Jowrtt, Karen Lamb, Lewis Murray, Bronwen Robln9)n. John Burgtss wa5 a tru*e frcffi l January 2024 unVI he 5tepo down on 31 May 2024. Elders elected on l June 2024 and Trustees throuoW the DerK#J from l June 2024 to 31 De￿rnber 2024 were lan Douthwaite. Helen The Trustees at the tlme of consideration and sgning ￿ the Trustees RepNt in March 2025 We￿ Rev Tim Lowe (Minister), lane Bunyan (Church Secretsry), Jane Dixon, lan Douthwaite, Sheana Dud￿, Mark GranL Hden Ha￿ev, Mex Jowlt¢ Karen Lamb, Helen Lewis, Lewis Murray, Bronwen R¢bin50n, Sheila TeWw. Heather Thom9)n and Elaine Weth. We are carrying 2 vacancies in the number of Elders and Tnjstees that our church ruk5 temiit, and while this is of con￿rn, we feel that we are ably managlng to support the pastoral needs of the congregatlon and the management roles we have. We hope that these vacancle5 wlll be fllled In 2025. During the year to 31 December 2024, the Offi￿ of Church Treagjrtr remained vacant. Mrs Shona Parker wa5 Assistsnt Church Treasurer un￿1 the AGM In June 2024. She was SUPFQrted by the finance Team: Mr Max Dudley, Mr Colln mCl￿aln and Dr Davld Robinson. The contsrt Elder for finance 15 currenljy Sheila Telfer. Miss Pam aark was the Self-Asse5sment Secretsry throughout the year. The duties of T￿aSurer have teen ￿J￿ill&l by Shona pa￿er along wrth the Finance Team. In Augu* 2024, we appointed a ￿ld admlnbstrator, Nlcola Gomersall, to handle rcrf)m LKoknngs, day to day tr￿k￿pIThj and other financial responslbllities such as Gift Aj'd and Invoicing of rcxyn users. We continue to seek a Treasurer and Assistant Treasurer from within our congwation. The Yorkthire Congregational Union Inc. acted as custtsjian trustee for ￿ church thr(￿ghOut the year and holds title to the church's property assets on ts ￿hatrf subjert tr) trvsts set i*rt in the sch&Jules to the United Reformed Church Act 1972. Aims and obJectlves of the charity The objett of the Charty is the advan￿ment of the Christian faith for the benefit of the public in accordance wth the Scheme of Union of the United Refomieij Church. St Andrew's mssion statenEnt is- The people of St Andrew's seek to tsll and explore the storfes of Jesus O)rfst and celebrate and share the love of Goj. The main activitie5 undertsken in the year to fvrther the 0￿111￿5 Dur[Xy￿ for the tenefft irKlude: - the prowsion of public worship . pastoral care and support for church meMt￿$ aThJ tlbJ* in the Roundhay c(xnmun baptisms, weddings and funerals venue for meetings of youth and ¢ommunty organisations The Charity's trustees have had reqard to the Charity Ccrfnmwn's qUIdan￿ on public benefft. ST ANDREW'S ROUNDHAY UNrrED REFORMED CHURCH CHARITY Report of the Trustees for the year ended 31 December 2024 Artivlties, achievements and perfornian The Cha￿ty seek5 to te a wetomlng p￿￿ aTh1 a pkn of nurbjre and SUkV)rt the memters adherents of our cotvJregation, cularly in time5 of pastoral need. We continue to offer a variety of worship styfes In our 10.30am SuTrJay moming seNKes. These are tK)mially Stream￿ live or offered on our YouTube channel and remain poptslar. Café worthip monthty and Me55y Church on the second Saturday each fflonth attratt regular and loyal congregation. We also hokj church Forade service 5 times per year to which all our assoaated youth organisations a￿ Invited. Number5 attending wee￿Y worship in church remain ststsc as do the number of online attenders. We a￿ fortunate to have a numtEr of ￿pIe who wfill come and lead worship when our minl#trs dutie5 to the Leeds URC partnership take hlm to another congregation. In 2024 there were no baptisms, but we haj I marrlage. We ha￿ had a fe*4 enquirles fty 2025 for Lth baw'sm and marrlage lebrations. 6 funerals were conductsd. The Church s Fe¥(ivals' Group continued to tell the a)rigian st(¥y at Ea*r. HaNe5t, Pentec(tst and Christrna5 With external displays In the church's grounds. A Christmas tree fesb.val ran for a week in Lknber was *Jtremety popular with members of the comrnunity. Lcral buslnes5es, groups that rent thurth rcrf)ms and church groups each sponsored a tr￿ whlch made an 5mpre55ive display in the sanrtuary. A café was avaikble for those Ic()king rouThJ and a variety of mugcal entertainment was on offer at different 'mes during the W￿k. A carol gngirKJ se55￿n was particukdy well Wpr￿rted. Pastoral Care wa5 once again able to ￿ offered fatt to fa￿ aThJ a STh)wdrop Tea atNI è Harve* Tea were held for the memters of the congregatr'on aged over 80. The Leeds URC Partnershlp, of whlch we are ￿rt, c￿￿nveS to and seek r￿W ways of wortlng tojether across the city. There Is now a live profile to bring a third minister to the L*Js MSssiix) and Care gmp and we a￿ optimists"c that another minister we welcome the opportrjnty to sth the URC In Leeds. Our family Open days in Summer arKI Autumn as well as belThJ a part of the ￿rIstina$ tree festfval attra(￿j memLErs of the community to see what is on offer at St Andrew's aNI In Juty, we wekomed tsmil￿$ to our BBQ which woved extremety popular wf¢h famllles in the nelghbourhc¥>a. From 2022, we have teen running a communrty café, ncm known as the 'Q￿Wer Communty Café,, as a means of mlsgon and outreach withln our £ongregadon and the I￿al community. In 2024 Heather Th¢yn9)n, one of our Elders, set up a new initiadve- The Forget Me Not Café. This is run by volunteers on a fortnightly ba￿$ ar)d is for someone with dements'a or Mzheimer's disease to come wlth their carer for a CoU￿e of hours; to enjoy a lunch tOWh¥ antt then $F￿d m ts'me In ￿al artivrties. Thi5 is proving to be a popular new Initiative. The Elders Away Day was at home in November 2024 arKI Wod￿ xrfne th￿ht-pn)VOklIvj dixu590n after a church Vision Day with Ashley Evans the synod Evangelist in August. We are keen to continue the mission Kjeas that this 15 generating, and fc may Include using materials from leading y￿r thurth Into Gr¢￿¥th (L￿JG) gjch as a START or Mowng on course in 202s.Add￿0naI1y1 Eklers have attended various forums and retreats organised by the Yorkthire Syrtsd of the URC and found them beneficial. Statement of trustees, responslbllltles In relation to the finanaal statements Law applicab￿ to charities in England and Wales requires the Trustees to prepare finanoal *tements for each financial year which glve a true and fair vlew of the charlty's finandal actIV￿e5 during the year and of ts finanaal at the end of the year. In Dreparina those financlal ststements. the trustees are reQui￿ to: Select suitable acc(yJntiThJ polle￿5 and then appty them cons*nty; Make judgements and eskn"mate5 that are reasonable and prudent; Prepare the financial statements on the going cOn￿M bag5 unless rt is inappropriate to presume that the knvib.es of the charty will continue. The Trust￿ are responsible for keeping accountiTrJ records which di￿￿￿ wrth wsonabk accurncy at any time the financial pDsiUon of the charty and enable them to ensure that the financial Sfdtements comply with the Charities Art 2011 and Statements of Recommended Accounts"rvJ Prath"ce . They a￿ also respon%ble for safeguarding the assets of the charty and hence for tskin9 reasonable steps for the wevention and detecVon of ftaud ar￿ Lrther iry£YuL3rtbes. ST ANDREW'S ROUNDHAY UNttED REFORMED CHURCH CHARrrY Flnanclal Revlew At the end of 2023 our administrator handed In her notice. Ajthough there were cost implicatii)ns, the Trustees fett that ￿m￿ne in a paid role was vital to the running and outreach of the church particularty in terms of r(￿1 utilisation. A group of Elders set a job description in 2024 and then offered o part-time kX)St wrth 5UPWrt from the Yorkshlre Sync#Y Misgon Capacty fund. We appointed part-time admlnlstrator In August 2024. Income Giving from member5 r05e slighty aLx)ve the level of gMThJ in 2023. A financkil appeal was carri&J out in February 2024 whlch resulted in promises of £6,215 In increased regular giving. There was a ￿Njht decrease in income from room rental to £23,040 {£26,372 In 2023). Expendlture In 2024 the impact of the substantk?I costs of gas a￿1 ek%tricty contin￿￿ to te felL The thl co# of telephone, wateri gas and electric was £42,5051£33,224 in 2023). substsnb.al repairs are required to the ro)f on our buikllngs a￿1 Trustees have 9)Id the inve*ment proFerty at 52 North Park Grove to meet the costs of the repalrs. Funds In 2024 we re￿Ned a btr]uest of £4,150. Re$erv¢s At 31 DeCeM￿r 2024, the [￿arfty had reserve5 at the bank of £229,998 In the GeneTrl FuTrJ, an amount In excess of the reseryes policy requlrement of c￿e quarterf5 Genwal Fund eJwiditure. Plans for Future Perlods We have a long trOd￿'0n of wdcoming those from the knal communty to our premises and a￿vIde5, regardless of whether or not they attend church on a Sunday momlThJ and whatever thelr ethnicrty, background or rdlglon. We welcome all of whatever falth or none. Our aim Is to be a successful centre in our ¢ommunty.' to be a t&icon of light in our neighbjurhwd and a place of welcome whe many peopÈ an(J groups will want to meet and use the r￿ur￿, we have available. We wish to attrart pe¢)ple of all ages through creatlng an open, welcomin9 vibrant Spa￿ accesslble to all, ix)th and those wth addltlonal needs such a5 dementia sufferers and their ca￿1$. We want everyone to feel that St Andrew's is o Pla￿ where they feel welo)m&J and Valu￿1. We want to build on the oppgrtunitie5 we have alr• ￿ntsfied in our rde as a communty churth and to enhance and improve the space we have available to do thi5. Approved by the Trustees at the El(kn rrfirs ¢)n 18th Jure 2025 and signed on their ￿half ty.. Jane Bunyan Church Secretsry sr. ANDREWS ROuN1￿Ay UNITED REFORMED OIUROI STATEMENT OF FINANCIAL AmvmES FOR THE YEAR ENDED 31 DECEMBER 2024 TOTII 2024 TOTAL zozJ General FuThds Funds INCOMING RESOURCES Voluntary income Attivrties for oen¥atynq fund5 Investment illcome Yotal in¢oming rtSOUTees io. 141,695 44,3 I￿.582 47,464 43.765 RESOURCES ÉXPENDED Charitable acb%ities'. URC Ministry & MIS￿ Min15tenal c05t$ Cosis of chuth actfvst*5 staff costs Grants payable and restrAied POSs•J on Govemance cost5 Totsl f¢¥o¥rrey exptndtd 54.120 n6 64.080 5.832 86.Q97 8.883 13.781 5.776 95.526 6,756 15,705 io 15.705 16 179 833 Net Incomlnq b•for•tr*n•f•rs 13.662 19.292) 13.wl Gros$trahrfers betW•on 1328,(AOI 328.rfll Not incorning I lou￿oIn4) restyJrc4s befor* other recognl%4d qalni I 1314,3381 19.2921 324.52D Z.548 Olhèr rÉco4rbi#ed 4•ins I1108wI LO￿ on disoosal of fix& assets Ir￿MefroM Sale ￿ fixed a5%et Gjin on revalvabon rf ￿YeS￿ent*S￿rS 112531 (328.(￿) 239,9J3 1329.2531 239.9)J 120DI 94,650 Nèt movement In fvnd• 1319.591) 19.2921 136,423 I88.4￿) Yot•l fvthdi bllwd l januar¥ 1024 1.491455 25.175 29.931 1,547,561 1,460.$6J Totsl fvnds clfvA 31 Decqmbtr 2024 {Noie 19) Tho pw io it¥m Lheae ST. ANDREWS ROUNDHAY UNTfED REFORMED CHURCH BALANCE SHEET A5 AT 31 DECEMBER 2024 Unrestri(ted FuThJs Deslgnthd Restrlcted TOTAL fjeneTrl Funds Fund5 2024 TOTAL 2023 FIXED ASSErs Tangible assets 14 931,161 931,161 1259,654 CURRENT ASSETS Debtors Bank arKJ cash balances 15 12 20.956 23.556 525.980 549,536 26.912 280,057 3[￿,969 239.028 266,354 H.154 CURRENT UABILTfiES Creditors paYa￿e wlthln year 16 9.030 12,566 21,596 19,062 CURRENT ASSErs 287,907 TOTAL ASSEfs LESS CURRENT LIABILTfiES 1,161.159 266,354 25,175 1,459,101 1,547,561 Creditors payable after one year 17 TOTAL NEfASSETS 1459 101 I S47 561 THE FUNDS OF ThE CHARtrY Unrestrlcied irKome fuTh1s'. 18-20 1,176,864 1,176,864 266,354 1,492,455 29,931 Deggnated IrKorne fuThts'. Re51ri¢trd Inc¢yne fvrKts.. 26&354 15 APPROVEO by the Elders Meets'N l*kl ￿ 28 Marth 2025 and $19ned on bts behaff by.. Jane ￿nYan Church Secretory ALiiiigchurch'licwu￿r st￿Tra Parker A551stant Twsurer ST. ANDREWS ROUNDIIAY UNITED REFORMED CHIJRCH NOTES TO THE FINANaAL ￿ATEMENTs FOR THE YEAFi ENDED 31 DECEMBER 2024 I ACCOUNTING POLICIES La Basis of Accounting Tro financlal sts￿mentS h￿e been FW3red the Owrtie5 2011 in accr￿arKe %*ith ttE Ststerrent of Rec(¥nwwkd Pracbce.. Accounbn9 and RerK)rDnq by Charibes IW(P 20151 ity*d try thÈ Charity Comm6￿), and Unit￿1 Reformed Church guidance. The acc7U￿ bass of has fty the awrent Year. •kl rrinopal accountrng poliaes set out are appled u￿95teDtty. Ib Fund A¢¢ounting Unresbitted fund5 are availaile fcf we at the d￿Tel￿ ￿ il* thjrth of Is(knlth oblthes. RestricW funds are suble£ted to restrfCti¢y￿ on t￿r expendrtwe Imr￿sed ￿ the d￿￿. w cMtained ￿ the tern￿ of a 4ranL Endowment funds are funds the capital of rw5t be wmalty ¢>ty ar&rvJ from invesvneffl of tile endowment may used, &ther as restrthd or unrertricted furnts the aTvJ whKh ts endowment was eslabli**d. The J to rdate arnl al￿trA￿tIe VAT Y4hith tannot be retovered. U•blllty r•¢oqnlflon.' kn.at41￿ are recDJntsed as s(th as ih•p L8 a ctymrn#YTh] the tharlty to pay out resources. le Tanyible Fixed Assets Freehold property: Freeh¢)k1 a￿ hthj at tRst es¥mates d Ma￿ as set note 13. Equlpment: Equipment ts htkj at tost If Tèxatlon As part of the United Refcfmed Church, the (I￿r(h was an VAceMd choth wtlwn the rnearw￿ cl the Taxe5 kn forthe covered by Ihese accounts. From 23 2(K8 ￿rth was a chjrty. P£cordingty It is p)tent￿l￿ exemrt from ta¥akn kn rw of kncome and carlt￿ rec¢i¥vJ to the txt¢rt that >Jth income or gains are applied to exclu￿ Ltharrtable No kY0¥iSh￿ for taxa¢¥M ho5 b&n mthje In Ihese finan(lal statewts. lo thurch Qrqanlsatlons ThÈ folbwino Church O￿niSa￿.(￿S coming uThJer the auttKYty d EILkn' Chjrth Meetiws IKAd or amrfs which have not been consdidated these financSal statsmenty except to th? extsnt ￿ luTrts ren4ital to the Treawer arnl recorde¢J as donations from church 0rgaThsati￿$. The accowts of 0rgansètwJr￿ have ￿t Lw exa￿[￿1 ty the Clwrth TreayJw. Parents1ca￿rs and Toddk Badmlnton and TatrAe T￿n￿5 Gro osyer Fund Uniforrned y￿th Oryarlsatic￿S Social Commiitee Tunes for Tob Slnlng for FYea￿re Catering Group RoU[￿haY Singws ST AXOREW'S RQUNDHAY UNITED REFORMED CHURCH NOTES TO THE FINANCIAL ￿ATEMENTs- tontlnu FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlct¢d Funds Genernl T•tsl Fynts 2024 2023 2 VOLUNTARY INCOME Every Person Ch)Ilenge Recejpts 'rLrt to bank Gift aid tax retoverable Wee￿V cath efferirvJ5 8equests Speclal Collecllom 186 appeal Glft aid tax recoverable Other colltrhor Otherordinary In¢om• Oonations froffl individua15 ar¥J others Donations from church Organ￿tyc Icarions aTr1 magaJ Insurance ￿typt re Ios55 d incorn ndry income 85,818 21. 85￿18 22237 82￿9 21,233 1,368 255 4.150 4,150 9,936 2,866 2,536 2.536 1,327 1,327 3,314 8,795 9,643 9,643 43 43 12 141 3 AcrMrIES FOR GENERATING FUNDS Property rent and r¢y)m lettyn95 Weddln4 and funeral fee5 Inetl Net Income Icostl from (hurth everts lincluding CILKktowr Comfflunity café) Grants 23.040 1,3SO io.cg) 23,040 1,979 10,090 26,3n 4.853 4 INVESTMENT INCOME account arnl ott*r Inier&t 5 MIP4JsfRY & MISSION FUND Mlntstry & mlssion fvrwj The thurch to the central URC ¢rAs cltrarmvj mrister5 {uKknJirvJ ihe ceThtrali*l of stipend5. contril￿￿￿5 and other tenerts rcf ￿￿terS?, der￿knabw, wthr of the (hurch. Thls Is wovk1ed th￿9h the Mlnistsy & M￿s￿)n FuTrJ from thjrches. The amwnt of St Anthevfs coninbuUon15 determined bv the Yorkthre Svr*)J. based nwthrs aTrJ rrirM*v reiehd. 6 MINISTERIAL COSTS M11115ter's expenses pUl￿t suprAy and orqanw fees MJn5e counal trx & watrr rntes Manse maintenonce costs 1,366 474 3,428 1,3e6 616 3,486 364 474 3,428 7 TKANSAcfioNS WITH AELATED PARTIES The Att reouires the di5dwre of reMUryerati￿ PaKI to any trustee cl the Ch￿ty. The onty to re£eNe any remul￿rati Was Revd.Tim Lowe. Remuneration wa5 pad a5 101kn5'. Swd E3I530 IE30.984.. 2023 }. cenirany ￿ the UrNted Reft￿rned thurth,. Pensi￿ contribub.￿S £5,5301£6,519.. 20231- pawj Central￿ by the Rel￿rned thurth.. 0}￿ b￿fit 12.304 1£2.663 ..20231 paK1 ￿trallY by Ihe United Refom*d Churth,. Heating al￿Wa￿e £O1£0 ..20231 paKt by Unrted Reftxmed Churth,. Car allowan￿ £1,2W 1£1,2￿..2023I- hJnL*d by the Leets Pathership. In adj￿￿, ￿)kL￿r￿) and asg)oated costs were prowdej. The mhi5ter also re￿￿ed fees In connecb.on wrth s)me fur*rnls.One of the two AutW perw act as Regths for wethlHvJs is an Ebjer. to whom fees are passed on by the church from cDuple5 in thurth. Elder5 rffeive no exp￿Se5 for atteThI￿ at txrt rr￿ be r￿m￿ls&￿ fcrf 9))J5 or serbte5 tehalf of the Churth. ST ANLIREW'S ROUNDWAY UIIThED REFORMED CHURCH NofES TO THE FINANCIAL STATEMENTS- ¢•thllnuod FOR THE YEAR ENDED 31 DECEMBER 2023 Funds Genenl Totsl Punts Funts 2024 2023 8 COSTS OF CHURCH AcfImES Ctrurch c05ts'. Inwrance Buildings ￿rden rn*ntenèrKe aeanino, hy¢ene & ca￿t8￿n9 Telephone, wateri ga5 & electsiaty SeNery and caterirKJ cosls General adn￿nistrats'￿ & ￿j￿rIeS sub￿npu0ns aThY me￿￿er$h[r6 Ucenslng WorthiD fiower5 and materia 13.59) 9,913 11.676 42.505 637 1020 452 1,029 13,590 17,543 Ll.676 42,505 637 1,026 452 l.D29 12,709 13,492 10,721 33,224 751 1,3)6 1.160 419 Teachina costs.. Worthip, ￿rtsban educati￿ & ywth wcfk Communicatb)ns'. Ptintmg. postage. th0￿pYing siatty Other kyogrammes.. Youth Worker ext)WS oUt￿h and Pastornl Bank charges arnl interest.. Bank tharqes 551 551 £ 551 551 É 574 574 Oiher expenses.. Depreck4ti Coundl tax property Heat￿4 and waier let property Malntenjnce ot let r4Dpetty 2.333 926 2,333 926 2,044 1,873 costs of thurth ath￿￿e$ 9 PAID EMPLOYEES Stsff ¢tssts Gross wages. ￿ari￿ and toneffts In A%*rage numter of luu b.r1￿ ev￿va￿l enykyKe5 m the 10 GRANTS PAYABLE, DONAn014S MADE AND REsrRicrED DOIIATIONS PASSED ON 1% Appeal nèbons made and other colkflM5 passed 13.457 13,457 12,535 11 GOVERNANCE COSTS Trainin9 Leqal Fees Independent Examiner & Other Fyrf. Fee5 231 12,700 570 929 12 CASH FUNDS Cash funds hekj ty the thurch a¥e held at b¥th Sknpton ￿l￿dIng Soaety Redw(xxl &r ST ANDREW'S ROUNDHAY UNThED REFOR14ED CHURCH NOTES TO THE FINANCIAL STATE14ENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 13 FREEHOLD PROPERTY Freeh(Ad property retalned fL¥ tharivs comptses the thLrth. its ha15, and mar6e at 14 The Vth¥. Roundhay. Freehdd invethent property cemrh1ses the ¥&#lent￿ at 52 North Park R￿J￿4hay. 14 The v￿ i% sh(w4n in the accounts at the Trustee¥ esbmate of rnarket ¥TdhJe at 2016. it was rnt cr￿*￿1 ne￿SSary to updète the valuaboD at 31 ￿eMi¥ 2023. 52 tI￿th P* th)wn at its aQt*l w￿. T￿e to the thurch's property assets s hdd by The ycrfkth.re C￿￿regatI)nal Uw) gjbject to set ryjt in the schedules to the United Reformed Church kt 19n. The church was ¥a￿d ty Walker ￿n9￿on, Charterej 2(1)4 as a ecL*yaiKal In vi&¥ cl the that no thaThJe of use is èntitspatsj kn tht lcrfeseeth fjJifft, ts Tr￿tee$ dD rK* (ts%ttler that the eyperse el ￿￿ètIn0 the 2C4M Y¥uation ￿ jusbfied. Un￿51￿cted Funds Total Funds Funds 2024 2023 Freehokl prowfv retaned for the LL*: Church L4 The Vlevl, Roundhav 4(N),000 520 000 Investn*nt WOF*ty'. 5Z North Park Grove. RwTrJ 328 Total £ 920,fy 920,txxi E 1,248,0 The insurance value of the thJrth prwties are x frAkMs Church 14 The Vlew, Roundhay 52 North Park Gr￿e. RrMJThJhay £ 17,599,099£ 16,602,923 1,025,635 É 967,580 453 176 É 18 624 734 18 023 6 None of ￿Cver0e5 Ls suwt to any er ¢hrye. L4 TAP4GIBLE ASSETS Fr••hold FIX￿￿19 fotal property & equlpmwrt 2024 Total 2023 Al l Jaiiuary 2024 Addltlons Revaluab 01s￿SalS At 31 December 2024 1,248.L 89,578 1.337,578 1,337, 329 253 200 91418 É 1011418 £ 1337579 At l January 2024 Disposals Charqe for year At 31 December 2024 77,924 75,930 1501 31 De￿Irt)er 2024 931161 £ 1259 654 ST ANOREW'S ROUNDHAY UNrrED REFORMED CHURCH io NOTES TO THE FINANCIAL STATEMENTS- £•ntlnued FOFiTHE YEAR ENDED 31 DECEMBER 2023 15 DEBTORS AND PREPAYMENTS Totsl 2023 General Funds Funds 2024 GIft￿d Tax Debtors and prepa¥￿nES 7,430 20956 £ 16 CREDfToRS AP4D ACCRUALS Special collechon5 pay& Creditors and acuuals 11566 21,596 L2,375 17 CREDITORS PAYABLE AFTER ONE YEAR 18 FUNDS The d)urch IndL¥Je R•strirted Funds. th tr* LY ￿ed for 5pg)fk pwpose for whith ttw are entrusted to the church. The* ftKX)*s are r¥)t at ￿ I*￿SaI MeebrKJ for Lthr purFrfJsei and represert.. Spedal CollectIons..Th￿ fyjnd represents mty)*s retrNed, iThawJirK o*( abJ. soe(iW ¢r*tn to be (kJThat&J to thèrbties. 19 NOVEMENTS OF MAJOR FUIIDS Fund$ De*n•tsd Restslcted Pund• Grants Trt Fund balan￿$ brought forwa [r￿Dmin9 rewurces Res￿rte$ expended Tran5fcrs Otfv recogn4sed gains I Ibssesl 1,492,455 176.586 11619241 1328.CWI Z9.931 4.L50 17.6301 328,(KKJ 25,175 1,547,561 11,3(Vl 192,045 120.6011 1191.1551 20 ANALYSIS OF NEf ASSETS BETWEEN FUNDS Unr•rtrlrt•41 Funds Oeslgnated Funth Totsl Fixed assets Net current assets Total net assets 931,161 931,161 li INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF sr ANDREW'S ROUNDHAY UNrrED REFORMED CHURCH I report on the financial ststements of St Andrew's Roundhay URC for the year ended 31 December 2024, which are set out on pages 4 to 10. Respective responsibilities The church's trustees are responsible for the preparation of the financial statements, and consider that an audit is not required this year under Section 145(1)(b) of the Charities Att 2011 (the 2011 Act) and that an independent examination is needed. It is my resp)nsibility: to examine the accounts under s 145(1)(a) of the 2011 Att; to follow the procedures laid down in the C￿neral DIr￿tionS given by the Charty Commission under s145(5)(b) of the 2011 Art,. and to state whether particular matters have come to my attention. Basis of Independent Examine¢s report My examination wa5 carried out in accordan￿ with the General Direcbon5 glven by the Charfty Commlsslon. An examination includes a review of the accountiro records kept by the church and a comparison of the ccounts presented with those records. It also ir£ludes consideration of any unusual items or disclosures In the accounts, and seeking explanations from you as trust￿ con￿mIng any such matters. The procedures undertaken do not provlde all the eviden￿ that would te ￿Uired In an audi¢ and consequently no oplnlon is given as to whether the accounts present a 'true atNI fair vwi" and the ￿pOrt is limited to tho* matters set out in the ststement below. Independent Examiner's statement In connection with my examination, no materlal matters have to my attention; I, which gives me reasonable cause to tdieve that in any material resFect the requirements - to prepare accounts whlch accord wrf(h the accounbrKJ r￿ordS and compty with the accoundrMJ requirements of the 2011 Act have not b￿n met; or 2. to which, in my opinion, attenti¢)n sh(yJld be drawn in order to enable a proFer understsndlng of the accounts to k reached. Craig Williamson White Rose Accounting for Charities Date 11 )div IJL,,