Charity ￿gIStra¢l￿n nurnbrr.. 1129944 St Andrews with Castle Gate Nottingham United Reforn]ed Church Charity Annual Report and financial Statements for the Year Ended 31 December 2023 Community A¢[￿Until18 Plus Lni15 1 and 2, Nortli W¢st 41 I'albot Strect Notlin¥ham NGI 5GL St Andrews with Castle Gate Nottingham United Reformed Church ChArity Contents (continued) Keference and Adn)inistrAliV¢ Details Trustecs, Report 2107 Statement of Tru%tee$' R¢sponsibilities Independ¢ni Ixaminees Report Statcmcnt of FinanciAI Activities Balance Sheel 12 Noles to ilie l.'iiiaiicidl Stslemenls 13 (0 26 St Andrews with Castle CJate Nottingham United Reformed Church Charitv Reference and Administrative Det¥i15 Trustec5 Mrs 8 Hutchinson Dr GDJ Jenning5 Mr R l.ogaii Dr NE Worley Mr RC K¢nyon Rev CJ Ford Mr D Graham Mrs Fl. l.ogan Mrs EM %miih Irs S Alleii Mrs AE Am)itage Mr N Coupland Mrs C J¢niiings Dr K Miixwell Mrs J Pati¢rson Mrs S Wil(1 ChArity Regi.%trRtlnn Yumbtr 1129944 PrinelpAI Ofllce Goldbmiih 8ir¢¢l Notiiii¥ham NGI 5JT Indtpertdenl F.xarnlner Johii O'Bricn. employee of Uiiit% l aiid 2. North Wrsl 41 'falboi Sireel NGI 5GL Pa&ie I St Andrews with Castle Gatc Not¢ingham United Refortned Church Charity Trustees, Report The truslccs prc5ent the annuol report together with the financial 5tatcmeiiis of Ihe charity Cor the year ended 31 Dcccmbcr 2023. 'l-ru$t¢es and offlters Tlie trusiees 2nd 0￿1Ccr5 s¢rvinu durin8 the y¢ar and since the >'car cnd were as follows.. Tru5tees'. Mrs S Hulchinso Dr GDJ Jcnnings Mr R Logan Dr Ni P. Worley MI RC K¢nyon kcv CJ Ford r) (praha Mrs FL l.ogan Mrs EM Smith Mrs S All¢n Mrs AP. Arniiiage Mr N Coupland Mr$ C J¢nni1185 Dr K MJxivell Mr5 J Pallcr$on Mr9% Wild Struclurei govern*nce find mgni%emenl ¢ Andrcw'5 with Casile G￿le Notlinsham United Reformed c.hurch l-.harily is a loeAI church of the Uniled R¢fonned Chiirch in Gr¢at Brilc11n, and Is d member chiirch nf ihc East Midlands Synod of thc narional lJnited Rcfonned C.hur¢h. It th'as r¢8isiered on 2 Junc 2009 as charity niiinb¢r I12()944, The governiii¥ documeiii of Ihe regisiered cliarily is the 5taiidard (OTln of Eon51iluliOli used by mosi bnilcd Rcfornied Churclic5. li wiis (idi)Pl¢d ii) Nqay 2018 by resoluiion of Ilic fiiurch N4¢¢ting and implemeiiled with effect froin Ihc Isl Jaiiuary 2Qlg. Tli¢ roiistitution eslabli.slied an Lldcrs Council as ihc goveming body drawn from Ihosc ordaincd as eldcrs and ¢l¢ctcd by the C.'hurcli Nleeiing. Page 2 St Andrews with Castle Gate Nottingham Unlied Refornied Church Charity Trustees, Report {eontinued) R¢crMiimeMi 4hd4ppolniment ofiTII.$lee.f -rile Trusiees are Ihose drawn fiDm rhe membership of the ChLirch and who are 4iialified to serve a5 charity Iriisi¢¢s. Th¢y arc appointed by the Cliiir¢h .if¢eiing Df Si Andr¢w's with Lastle Gate Uniicd Rclorm¢d Chur¢h and a¢1 in a¢¢()rdan¢e with ihe proccdures fnr Ihe iinie b¢ing laid dowi by ihe Chur¢h M¢¢¢ing in ¢onformity wilh lh¢ S¢hcmL of Union of tli¢ Unii¢d Reformed CliurLII. qembers of the Elderg Council are elecled b>. the member5 in Church Nqeeiiiig aiid Iiormally serve for a period of Ilir¢¢ ye4Lrs.' tli¢y reiire by roiaiion aiid are eligible for Te-ele¥lion fi)r a lurtlier 3-year tcrni. Member% of ihe -.Id¢r% Couiilil iiiay serve up to 2 cons¢cuiive persods ofservice after whicli liinc thcy ma>. %cek Tc-elcclion aftrr u pcrind of MDI'C Ilian l year. 'l-Ii¢ n)embcrs of ihe Cldcrs C.oun¢il ar¢ ihe iru%tees of the regislered chaTily diirin IhLir pLriod ofscTVlCt. The CLiuniil niL¢ts at ihe begiinning of each monih other Ihan ALlblllSt. li is assisted in il% dministraiiun of th¢ Chiirrh by sub.gruups ¢siablishcd lor Pindn¢e & Buildiiigs, Pastoral, Wursliip and Cliri%lian F.ducalion and Comiiiunications. I'he majority of Ineetin¥% takv pla¥¢ in p¢rsoii howev¢r durin8 ihc winier iiioi)Ihs niany gri)ups have agreed to meet vit1ually. Ory&ni.¥uiluhol sirMciMTre The (iedlin¥ Road pr(¥p¢ny, a tormer maiise is vested iii Mrs S I luichL1150n. J)r GDJ JriininuJS, Dr IG Vin¢¢ni, and Dr Nl. l¥'orlry ai)d held foi the benelii ot. Si Andrew's with I'.astle Cjatc Ilnitcd R¢fornicd Chur¢li in aLcordancc wilh the slululory Iru$is applicable under ihe I',niied Rcf()micd C.hur¢h A¢is ro United Refvmi¢d RLforiiiLd C'liurcli IEu%l Midlaiids Syiiodl Iti¥orpurai¢d. 'fiie value ul'thc PTQP¢rty is nui reflelted iii the acLouiIIs of Ihis ¢harily. Thc (-.liurch is 5iiuaied al the c(Irner ol (rnldsmiih Sireei And C.h¢iu¢¢r Sirecl in the Lity ol Noltin&Tliam, ThL principal address of Ihc ('hurch is Gold%iniih Sireei. Noitinbjham, NCJI 5JT. CorT¢spondence for the Iru%lec5 should bL addrcssed fvr lh¥ aiieii¢ioii of Dr l G Viii¢¢ni, 21 ('Ldar Aveiiue. Beesiuii, Nuiiirigham N(i9 2HA ar by cmail 10 Irus¢ee$@SiAndr¢wsWiihCJ511¢Gal¥.or8.uk. Si. Andrcw'5 willi ('astle Cjaie VR(', C?old%iMiih Srreei, yoi11nb￿haM, is a city ccntrc church. 11 ib an a¢itv¢ Dgiegaiion which welctsrnc9 inspirational worship and ihoughi-provoktng tcaching. We valu¢ lh¢ pagioral car¢ orr¢rcd by the ¢hurLh und thc opportiinilicg fur proclaimin¥ (he G05pcI and SLrving th¢ widcr ¢i)i)Imurtily through ils ou¢re&¢h #LIiviii¢5. Mujor rl.fk.f of rhose rlsks Th¥ FinanLe & Pl￿pertY Sub-Gruup regularly rcvicws ihe Inajor risks which the church faccs and seeks to ensure thai proper controls are in pla¢L lo monitor and illitigpate ihose risks. Tlic Su￿tir￿up adopts a rolling prograiiiinc of rLvicwing Ihe niajor risks id¢ntified over h tlir¢e yettr period. while 5¢¢kiiig to i(Jeiiiify any addiiii)iial ri%ks Ihat may dcvclop. ObJ¢ctive$ and Rctivities Ohjecl.% qinr5 As a local coiigregatioii (>f the Uiiited Keformcd Chiircli. we seek io advancc tlie Christian r¢li8son tlirou8h our aclivitlC5 and Ilic facilili¢s offer¢d to the eommLinity by our buildiiig. 45 dcs¢ribcd more .%pecifically in our Page 3 St Andrews with Castle Gate Nottingham United Reformed Church Charity Trustees, Report (continued) Our IMi55lQn 'Living CJod's love through faith aiid action" LivirLg God's love.. &s a carin8 lellowship in which all arc valued. I'hrougli faith.. worsliipping God iii preachiiig, SAcrameni 2nd music.. losterin￿ the spiriiual dL'wLlopmeiit ()four congregalioii., Sliarin￿ the good t)ews of Jesus Llirisl through witness. word. example and outreach. And aciion.. * in carinb) service Io OUT Community, City and widcr world,. suppvning Ihe wider Church locally, naiionally dnd inlcmatiunally. St. Aiidrew's wilh Casil¢ Gale UK(". Gold9niiili Sireci, Nol1iii¥liam. 15 a city ¢¢nlr¢ ¢hurcli. It 1$ an active congregwation wlii¢h welLOllIL'S inspiiaiional worship Hnd Ihi)uglii provoking IcaLhing. We value Ilie pa.s1oi'al care Ilered by thL chiirch and the oppor¢unilie5 for proclaiiiiing th¢ G05p¢I and sLrvinE lh¢ wid¢r conirnuiiily Ihroii8h lis outreach &clivilivs. Public heNefil The Trustee5 arc aware of tlie Cl)arily Commi55ioii's guid#ii¥¢ on public benEfil in 'l-he AdvSLiiLemcnt of RelibTriOii for tlic PubliL Bejicfil" diid have ie8ard to Ihis in Ili¢ adniinistration of tlic ChurLh. We believc Iliai IliL C'liurcli provide* bcn¢f11 to ihc public hy.. providing resource8 and facilities for publi¢ wDr%liip, pastoral Ear¢ and spiritual. moral #lid ii)iellL'Liual dLvelopment, both for ihe coiigTCkJatioii and for uiiyoiie elsc wlio wislies lo beiiefil froni wlial ihc Church ot'ler%', promoitng Chri%iian value5 and 5crvi¢e by members ol. Ihc coiigr¢¥aiion lo the communit) l(?r ihL b¢nefil o*. individuals and soLi¢ry a5 u whole. I'he Irusiees confirm rhat Ih¢y have coniplied with ilic reqiiiriniLnis af 5ecliun 17 of Ihe C.hJriiie5 Act 2011 10 h)ve duc Tcgard to tlie publiL bciiefii guiddiice publislicd by Ilie Cliarily C()mi)iission for EiibTlaiid and Wales. PaEe 4 St Androws with Castle Gate Nottingham Uniled Rcformcd Church Charity Tru5tees' Report (continued) Achievemen(5 snd perform4nce Scrvices coniifiued io tak¢ pla¢c ¢ach Sunday morning iliroughout the year.. Holy Corninunion was L¢lebTated on Ilie first Sui)day of ¢a¢li month. Tlie numbers atieiidittg worship slabilized at some 80. reachii)g more Ihaii 120 011 significaiii occasion5. wliicli is cltssc 10 the pre.Covid 2019 levels. The minister ha5 coiiducied all Ilie funeral 5¢rvi¢es some of ivhich oc¢urred in the cliurcli. Two baptjsms took place in Iht church this year. OLir chiirch is %iiiiaicd itl the centre of Noitingham and adjaieni ro ih¢ Noitingh8tn 'l-rcnl Univ¥rsiiy. The ngirgaiion is gaihercd from a widc arLa mainly in Nultingham and Si)uili Noiiinghaiiisliire. The arrangements io live-%ir¢am morniiigT WO￿lI1P coiiliiiued, und rLuurdings ot. thes¢ 9¢rVice￿ cati be accessed L)tiliii¢ at ai)y lime. This lias enabl¢d Ihe ¢hurcli to reacli out lu a wider audiencL. l-'urth¢nnore, th¢ broad¢asiiiig of wor511ip has been a SI￿171r1calil b¢n¢fil 10 thos¢ m¢nibers who ¢annol &tleiid 8ervic¢5, and many oihcrs whL) fiiid our form of worsliip bciief1cial aiid aliraciive. l-he vidto coininuniLaiions li¢cii¢¢s iised for rnectings and oilier evenrs werc used less freqiiently thi% year a5 rnore aclivilie4 look plaLe in person, but ¢oniii)ued lo bc a VAluablc tool. Our rebNiilar Chur¥h Members IYcciing5 can be accessed via I￿Om. and la¢slilics ar¢ nolv available for tn¢tnbcts 10 VOIL in accordar)ce with the lJnite(l Reformed C.hur¢h procLdiirLs for ctsndii¢t of m¢¢iings. A Inid-week 7.QOlTI gaih¢rintsy continL1¢5 iu provide iunv¢Tsaiiunal wid 50¢ial ailiviiy for nietnbers albeit Ihai numbers are low. 'lie Lhiircli is surrDunded by Ihc eanipus of th¢ Noiiin8ham Trcnl Universily and our Christian witness over Ihe ye)rs has involvcd IhL di%play of posicrs announcin8 dctails of s¥rvices. The POSi¥rs a150 ¢()nlaiii praycTS fur Ili¢ comiiiuiiiiy. Meinbcrs of Ilie public maj suhinit prayets r¢quesis to OUT Pra>'¢r CirLl¢ via lh¢ ¥hurLli website. rli bc8iiininu? of lh¢ univcrsiry yeJr lh¢ cliuTvh hold5 wLl¥onie teas fcir sludents and ihcir faiiiilics who niay use vur C8T park for unloadin8. Thc Churlh ha5 som¢ 170 mcmbcr% including 6 rtcw member5 who wcrc udmitted by prof¢55ivn of fasth and Iransfer from ()ther churches. Tlic ¢hur¢h mainiains a direLlury of Ihem and its offiLe lioldLrs, which is revised re¥ularly iii a¢¢orduiice with Gl)l)R. Tlie ¢n1￿1l1 addresses are us¢d li) niainidin a seLure Inailiiig list %[? Ihai opies of Ord¢rs of Service aiid joining ijisirvclioiis fi)r servicL.4 aiid oiher aciivilies chn b¢ rapidly ¢omiiiuniiai¢d. Th¢ iiiuiiiliSy NcwslellcT is niosily di51ribuied by Linail, bur priiiied eopies arc available and somL p(lSled io niemb¢ri oil re4UC51. Our rvgular Tai7.c $er¥i¢es of prayer and meditation are hcld on the ieeond Tiiesday caLh rnonih in the ¢hur¢h. Th¢ cliur¢h lias 30 Pa%ioral F.l(Ivrs. eacli of wlii)m is resPUrtsibl¢ lor supptTrrting a Sln&ill gmitp of rliurrh Tll¢mber$. It drdws hiavily oil ihis kyroup ¢u dSSi%I tli¢ iijiiii8ler by fflaiiitaiiiin¥ ¢nniacl with Inembers and t(> h¢lp tlicm with pasioral Lare aiid spiritual niLd5. To ¢liis ¢iid this groiip rccciv¢s Safcguardiiig Irainiiig bagcd on the new edition of Goad Praclicc 6 Guidaiice publi55i¢d by th¢ Lniled Rcforin¢d Churcli. Th¢ GP6 (iuidance form5 lh¢ ba%is of Ihe (".IIuTclI's Safeguarding Poli¢y wliicli ig onnually rcvicw¢d. Our Junior CliurLh, Y(iuili Leiid¢is and oihci offi¢¢ hvlders are subject 10 DBS ¢h¢¢kiiig And are kcpt up lo dal¢ willi Child ProicLlion Maiicr%. W¢ regiilarly review Qui arrang¢in¢nts 10 ¢nsiire best practicc in ihi$ 8spc¢t uf oiir church lif¢, ijicliiding Ihc I lealth and Safely Policy. Page 5 St Andrews with Castle Gate Nottingham United Reformed Chureh Charity Trustee8' Report (continued) Tlie disruption 10 tlie energy market caused by the invasion of Ukraine resulted in a very subsianiial increa8¢ in the coil ol gas, whilli is used for lieatiiig th¢ sanciuary aiid lower part of thc hall%, %vhen lh¢ contract had to be renewed iii the niiddle of 2022. Siniilarly. the cost of electricity TOSC when (he contract r¢n¢wed iliis year. TI1¢ ¢Oiiiracts are negotiated hy a broker oil b¢half of A COllSOrtium of churches. Th¢ Chur¢h's drama groLlP. Ihe Goldsmith Pldyers. led a service of readin8s and niu5i¢ for Palm suiiday. The Tenebrae service was led by un¢ of ihe elders. On Good Frida}.1 Il Service ot. Ilie Nails was l)eld, [2nd th¢ Cliiirch Clioir provided a scrvice of Inu%ic aiid readings. For F.astcr Day an l.'agier Br¢akfast wa5 followed by a scrvice of Iloly Cojiiniuiiion. The Cliurch continued its support for Chrilliiin Aid aiid £1,420 was s¢iit froni the ehurcli plus £500 being gift¢d directly. Mogl ofour Christrrias ser% ices were conductcd nonnally incliidin8"Carol% it) the c.ourt Yard" Ivhich aiiraLILd largie #llvi)dunce. On Chri51mab Eve the Midnight Scrvice with Cominunion WR% held, 'I'h¢ oiher cicrivities inLltiding Ilie Christlll81¢ SLri'ic¢ anil CLirol Singing. 'l-hi5 ycar the chur¢h d¢cided to siipport the work of Chrisiian Aid in Bangladesh and lorally a ¢hariiy 511PPnrtin& the homc1¢5S lind £1,100 was sent to each. l. arlier in rhe ycar ihc Cliurch collcclcd £1.400 Ihai ￿a$ dunated in sUPPOrt ofciiri%tiaii Aid's Nqiddlc East Apptdl. We contiiiuc to donale aiiiiually to Tlir Bibl¢ Soci¢ly und tlie UEiC'5 Coiiimiinieiii for Life prnKrainnic. Tlie toial dondied 10 other cliarilkes was £1 1.346. Iii Addition l(> Ilie tea¢liiiig provided durinx worship, adiill 11)L'tnbers of ihc congrreg7alion Iiave hJd a iiumbcr of oprK>rtunilics 10 girow in under51andinb? and faiih. ULir L¢nl hous¢ bkroup ni¢eiings offerL.d boih in-p¥r%on and (InlinL SLsgions and Ihis yL'ar siudi¢d John Bell'5 Livins wilh IhL l>salms. Diirinb Holy Wcck il series of m¢diiaiioiis look place ¢onducie¢J b> our miiiistcr. wl)o al%n d¢liv¢r¢d a w¢ekl> sLriLs ol. four mcdil(Itii)rts diirin8 Ihc 4ca.¥()n i)f Adw¢iil. A Hook Group Pruvide.￿ Ihe tspportiiniiv lor Inembers to 51udy and di5CUSS togeili¢r lexi% on C'hris¢iaii aiid r¢lated ilicniL'S. The (.'hurch hosted ihe 102iid Me¢iiiig uf the ￿a91 Midlands Synod of the Ilniied Refomied Church, I'he Church participates in the Eco Clivrch schenic whicli seeks (o impmvc liow wc care for Cjod's F.arth in different ar¢#s of life. -l-his inLludcs manageinenl of IAnd. ¢hur¢h buildinB5. cornmuniiy and bylobal en8Asiciiicnt. and lifc51ylc. A Hroiii.c lcvil a¢htevemenl was rcceived and Ihc congrc&kaiion is probJrcs5in8 towards th¢ Silver Award, 'fh¢ rc8i51ration of Iht buildin8 for 8anie Sex Marriage s ¢ompl¢icd wilh the GcnLral Re8lSter Offi¢¢ and two eliurch members were auihorised to vfficiate. Our ¢hildren aiid young pei)ple are a valucd pari of our cliurch aiid atieiid 2 vibraiii Junior C'hurch. Norii)all>' Ihcy arc prc5eiit iii the cliur¢li s¢rvi¢e for 20 to 25 miiiulcs ilien leave In r¢£cive i¢aching aiid sliaT¢ in aciiviTleS iii onc of four ag￿rtIaled groups. I'he Junior C.hiirch a150 lead Suiiday worship occasions Iliroughout tli¢ year noiably ai I larve.Et limc and Christmas. The food iterns collecicd diirink Ihe Harvesi l--¢81ivdl dre dDnaled to the Friary, a regrisiered Lhariiy which supports homeli'bb and vlllii¥rablL adu115 in our cily, I'he junior Church Saturday Club coiiiinurd 1¢.% mi)nihly m¢¢iing5 in Ilie church duTinB thc y¢ar. A suinnier camp we¢k.cnd a¢tiviiy resuimed and 38 ¢hildr¢n aiiend¢d. Thc Junior Church show was held in July and this year ci)mpri%ed a pcrformaiicc of Roald t)ahl's Nqdiilda. The Juiiior Church Yalivily Servicc this year was as inoving as cvcr. and Ilie C.liildreii's Cliri51inas Pariy w'as lield which includcd the Panto. Every year Ihv ChurLlI suppons Ihe slioe-bo.x appeal wlierc b7ifts. loil¢iries dnd sinall iiems ol. warm clothin¥ are packed inlo giift wiapp¢d shoe boxes for dL,l&very to viilnerablc cliildrcn 01 lamilies In Lagiern Europe or Africa. We lillcd 4.fj 5ho¢box¢5 that w¢rr delivered this ycar lo the charity. Tcains4LI Xmas OUT local rollection point. Junior C.hur¢h Inade donatioi)s of £512 10 51Daller cliaritics. Page 6 St Andrews with C#stle Cvatc Nottingham Uniled Reformed Church Charity Trustees, Report (eontinued) Finanei#l revl¥w Policv reserves The Trustees consider that. owing lo th¢ flxed nalure ol Ihe majority of thc rhurlh's Loyls and its significant rcliance on voliinrary incoine from its mcnibcrs, it is dc5irablc to relllin circa onc year's cKp¢ndifiirc in reserve Income is h¢avily reliaDt on a small group of meJnb¢rs and thc lo%s of a small iiumbcr of th05C tnctnbers w(iuld hav¢ a disproponionatc cffeci 01) Ihe overall balancc of inwme and expenditure. As a rcsuli. r¢5¢rvLs aT¢ requir¢d noi only to nieei nuLIUJiiL>ns iii boih releipts and paymenis, bul also to Lover poleiilial ¢veiils or situations that could oihenui5c rcsuli iii a ¥ub5tanlial dcfi¢ii being incurr¢d. Page 7 St Andrews with Castle Gate Nottingham United Reformed Church Charity Statement of Trusteey, Responsibilities The tnJ51CC5 are responsible for preparing ihe trustees, repoil ai)d the fin￿1claI stilteni¢nts iii accordance witli the Uni¢ed Kingdorn Accounting Siandards (Untied Kingduni Geiierally A¢cepted Accounting Pra¢ti¢el and appliLable law and rek7ulaiions. The law applicable io ¢hariiic5 rcquirc$ th¢ trustCC5 to prepar¢ r)nan¢ial stalements lor ea¢h financial year wliich give a true and fair view of ihe slatc of afyairs of the cliarilv and L)I' Ilie incoinijig resourc¢s and application of resour¢¢s of th¢ charity for ihdl period. In prepariiig Ihese fiiiaiicial 5taletnents, Ihe trusiees arc rcquired 10., select suitable Accounfing policics and then apply them con51Stently* observe the method5 and principl¢s in Ilie Chdriiies S()KP. mak¢ jud8emenis and csiimates tliat are reasonable and prudcjil., slate wheiher applicable dccounting 5randards have b¢¢n followed. subjcct io any matcrial depii rtiircs disclosed and ¢xploin¢d in ili¢ financial 51atcmcnt5', and prepare Ihe financial gtatrinciiis on Ili¢ k701118 coiicem ba515 un1¢s5 11 is inappropriate lo pre5unic that tlie 'he tru51e¢5 are responsible for kccpiny proper ac¢ouiiting rccordg that disclose wilh rLa50nabl¢ a¢¢ura¢y al any time tlie fiiiaiicial position of the charity and ¢t)able Ihem tt) cnsure ihui th¢ fil)￿11¢1￿1 SlalcmLnts c(Imply widi the Choriiies Act 2011, Ilie Charilics (Accouiiig and Reports) R¢gulaiion5 2008, aiid Ilic provisioiis ol. tl)¢ conslllution. 'I'IIL' Iru51eL's arc also resp()iisiblL fur 5afc¥uardiiig the assets of Ilie charity aiid hciiee f(>r loking rcasc)iiable.Iieps for Ilie prcvLiiiion and dclcclion of fiitud aiid oilier irrebyulariries. The irusre¢s arc re5ponsiblc for the Jnaint¢nancc and irtiegriiy of ihe curporaie and financial information iti¢lud¢d uti ihe Lharity's website. l.ebiislaiiLin ¥oveming IhL preparaiion aiid di5%cmitialion or rinHncio1 Slalcmcnts may dilyer frtsn) ILgislation in oilier juri%diclions. Approved by the trustces of the charity on signed on ils b¢hJlf by.. r)r NE Worley 'rrusteL' Page 8 St Andrews with Castle Gate Not¢ingham United Reformed Church Charity Independent Fxaminer's Report to the trustees of St Andrews with Castle Gate Nottingham United Reformed Church Charity Independent txAmlner's report to the trustees of St Andrew% with C&%tle G•te Nottinffham bnited Refornitd ChuTch Chai'ity I repori tn the trustees on my examtnation of the a¢counts of Si Andrews with Castle Goie Noiiingham Unii¢d Rcformcd Church Charify (rh¢ Charity) for ihe year ended 31 December 202.1. Responsibililiey and b*sis of report As Ilie Irusiees of ilie ¢harily )'uu are r¢sponsibl¢ for th¢ pr¢paro1ioii of th¢ a¢wuni$ in ac¢ordanc¢ wilh tli¢ r¢quirenienrs of th¢ Chai-liies Aci 2011 I'lli¢ A¢i'i. I repofl in r¥sp¥ci of tny examinaiion of lh¢ C.hArity's accoiints carried out under s¢¢tiot) 145 of the 201 l Act and in Larryinbw Out Iny exatniniiliun I have fulluw¢d all ihe applicable dire¢iions ¥iven by lh¢ Cliarily Comniission uiider secthoi) 1451Sllbl of Ilie Act. Independent exAmlner'5 sIHtemcNt I hav¢ coinple¢¢d my ¢xamination. I cvnfirm Ihal no mailers ha¥¢ come io my aiieniion in ¢onneciioii wilh lh¢ examiiidiion b*iviJig m¢ ¢8Lise 10 6¢liev¢ thai in anv mai¢rial resp¥cl'. accouniiiig r¢¢ord8 w¢r¢ not kL'Pt in rtSPL'cI of Ilie Charlty as required by s¢¢tion 130 of the A¢i', or 2, th¢ accounts dv nui a¢¢ord with thus¢ r¢¢ords,' or 3. tl)c accounis do nol comply with Ilie aLLounlin¥ r¢quircnieiirs ¢onLLrniiig Ihc form and LunienT of accounig $¢1 oiil in the C.h&ri(ies IALc<)uiii% at)d R¢portsl R¢&iulaiions 2Q08 otlier Ihati any requiTciiiciiI Ihal Ili¢ a¢¢ounis giv¢ a 'lruo and fair, vicw which is i)oi a Inarier considered &% part ol'aii indepeiidenl cxamijiatioii. have no coiiccrn% and hav¢ Loinc a¢ross i)0 oihei. Inatiers in conncciion wilh Ihc ex4Ltninaiion 10 which all¢nrion should bc drawn in tliis rcport in OTd¢r lo Lnablc a proper understaiiding of Ihc accoiints to be reo¢hed. John O. riLii M8c, F.4IA, FCCA, I.'CIL, omployee of Communiiy A¢couniin¥ Plus l.'elluw ofil)¢ A%sociaiiaii of Charity Itidcpciidenl Exaniiner5 Unit5 1 aiid 2. Nvrth Wcsi 41 Talbol Sircet Noiiingham CJ15(iL Date., P#g¢ 9 St Andrews with Castlo Gate Iyottingham United Reformed Chureh ChArity Statement of Financial Activities for the Year Ended 31 December 2023 Unrestricted funds Rtsiritied funds Totxl 21123 Total 1012 Note In¢ome And F.ndowments from: Duiii1110115 and leb>hcies Charitable a¢ii¥iiics liivesimenl income Oiher in¢ome 173,156 795 173,951 4.458 19,290 41,354 134,496 3,081 18,.3n7 19,256 41,3$4 34 To¢al Income 23¥,224 829 239.053 1 ¥1.842 xpendilure oil: Chariiable activities 1200,0221 1201,053 1202.6421 Tolal Expcndiiure Gain￿10$$¢$ on iiiv¢5tmeiit asslts 200,0221 1201,0531 1202.6421 17,302 28 17,330 IC)7,5621 Nel movenient in funds 55,330 {86,-1621 Ree4nellliti•n of fund% 'I'otal funds brt>U8ht forward 658,.30S 4.052 662.-157 74R,719 Toial funds carricd forward 71 J,¥09 .3,878 717,687 6(12,157 All of lh¢ rhurity's aEliVities derive Irom conliniiinbi E)perations during Ihe above twu period4. The fuiids brcakdown for ilic p¢riod i.8 showii iii note 17. Tlie notes on pages 1.3 to 26 for1￿ an inlcgral part of th¢s¢ financial $tat¢ment5. Page 10 St Andrews Ivith Castle Cjate ]Nottingham United Reformed Chureh Charity Statement of Financial Activities for the Year Ended 31 December 2023 (continiied) These are Ihe figures for the previous aeLounling period and are in¢lud¢d for Comparative PUTPOSeS -l.otnl 2022 Unre$tri¢t¢d R&$¢ricted Note Incorne And Endowments from: Donaiioiis and legFacies 131,865 3.081 18,259 27,()58 134.496 1.081 18,307 27,958 Invesimeni income Oih¢r iii¢om¢ 48 Toial Inctjme 18.1,161 679 1 &3,X42 .xptnditur¢ on: Charitable activit1¢5 201,7231 202,()421 Toial Exp¢ndiiur¢ Gainblloss¢5 on inv¢stineni 4sS¢ts 1201.7231 167,378 1919 184 1202.642} 67,5621 Nci ii)ovcmeiil in funds 185,938 14241 186,-3621 Rcconciliation offund Toi)I luDd$ brought forward Total funds Carried forward 744,243 4,47(> 74S.719 658,305 4.052 662.357 The notes on pagcs 13 10 26 form an iniegrol part of these financial sta(em¢nls. Pagell Si Andrews with CastlL. Gate Ottingham United Ileformed Church ChArity (Registration number". 1129944) Bxlanee Sheet a5 #t 31 December 2023 2023 2022 Fixed assèts 'I'angible asseis Inveslmejiis 10 12,968 48.038 422,i.34 518,549 470,i72 Curreni *s$et8 Siocks D¢biors Cash ai bank and in haiid 12 13 185 11.020 196.800 66 190,189 208,005 201.788 Creditors.. Amoiint$ fThlling due within one yeAr 14 18,147} 19.1431 r*¢t current 4ss¢t$ 199,85 192,645 718,407 6CI.3,017 C.'reditors: Amounts f*lling due After more thin one yeAr 17201 6C>O 717.687 Funds of the ¢h*rity'. R¢$trict¢d income fundJ Re51ri¢ied funds 3,878 4.052 Ilnre5tricted Inromc fund5 Unresiricied funds 713,809 658.3Ck5 Total funds 717,687 662,357 'I'hi' ndn ISLI slalL'menls oji pa¥cs 10 10 26 were approved by the triistccs. and aiithorised for i55u¢ on signed on their bthulf b).. MrN'C I'rust The noi¢5 on pages 13 to 26 fomi ali Iniegral part of Ihcsc financial 5tatemcnts. Page 12 St Andrews with CAstle Cjate Nottingham United Reformed Chureh Charity Notes to the Financial Siatements for the Year Ended 31 December 2023 l A¢¢ouniing poli¢1 St*ttment of compliance The financial staternciils have beeii prepared in aCCOTdancv iviih the s¢cond edition of the Charilie5 Stat¢rn¢ni of Recomiiieiided Practice issued in Ociober 2011). tlie Financial Reponinb Siandard appliLable iii Ilie Uiiiicd Kingdom and Republic of Ireland IrR8 1021 ￿ld th¢ Chariti¢s A¢1 2011. B8$is of prepxrAtion Si Andrews willi C'astle Gatc Nottingliam United R¢fonll¢d Chvrch Charity meeis the definition of a publi¥ bencfil ciility undtr FRS 102. The ac¢uuttis Itinan¢ial siaiemen¢sl liav¢ b¢¢n pr¢par¢d uiider tlie historiLal Lo%1 tlies¢ acLounrs, Ex¢mpiliin fr(>m prtpirinR g ¢a5h now st9tement Under lh¢ ¢x¥mpiion available 10 sindll¢r Lhurili¢s Ilit Trusiecs have chosen noi 10 include a Statement of Cash Flows wiiliin ihe fiiitsii¢ial siai¢m¢ni5. GolnR eTrncern -j.hc linanLial glatemeiils have bcen pr¢pAred on a goiiig ¢on¢¢rn ba515. The trusiees assess whiihLr th¢ us¢ of tsyoing conccrn is appropriatc i.e. whether ih¢r¢ ar¢ any matcrial IinLcriaintics rclaied to rvenis or condiiioiis Ihdt lllay CEl51 si¥nificani doiihl on the ability of the chariiy lo ¢oniiiiu¢ as a goin¥ ¢onLem. I'lic triistces iiiake Iliis lisscssincnt in respect ol. J pcriod of vne year from thL d11 ie of approval ofihe financial siateincnts. Iniome Mnd i'n(lowments Voluiiiary in¢oinc Iticliidiiig donations. 8ift5. Ic8acic5 and grants that providc ¢or¢ funding or are of * 8encral nfilure 1.% recognis¢d whcn th¢ ¢harity has eniillcnient lo the ineofflc, it is probiible ihal ihe in¢ome will bL r¢¢¢ived and the 8Jnoiint can bc mCU5Lircd with sufti¢ien¢ r¢liobiliiy. Rental income is r¢Eo&inLSLd when r¢¢¢iv¢d. r)onati(>ns and Icgacres are recognised on a recci¥&ble basis whcn receipt 15 probable and lh# amouiit cali be rcliabl>' measured. Grants receivohle Granis are recognised wh¢n the charity has an entitlement lo the lunds and any ¢ondilions linkcd to the grants havc bvvii niet. Where performdn¢e conditiaThs are artached lo the grant ond arc y¢1 to be m¢1. th¢ in¢ome 1% recL)gnis¢d a5 a liability lind in¢liided on the balance slieei as deferrcd incoine tts be released, Glfi ald Inroilling r¢sour¢es from lax reclaims arc tncliidcd in the Siaieni¢ni of Financial Activitics whcn the claim is modc. PagT¢ 13 St Andrews with Castle Gate Nottingham UJ)ited Reformed Church Charity Not¢5 to the Financial Statement$ for the Year Ended 31 December 2023 (¢ontinued) Expelidjt￿re All expenditure is recognised onie there is a le8al nr ¢onstruciivc obligatioD to that Cxpendilure. it is probable settl¢meni is required and Ilie an)vun1 ¢3n be mcasurcd reliably, All c05t% are allocaied io ihe applicable exprndiiure h¢adiiig tl)ai agure8atC 5iinilJr ¢o%t$ 10 rhat category. ChAritNble qerlvlties I'hariiablc expenditure eoiknprises ihi)se ¢osis incvrred by th¢ charity in the delivery of lis a¢iivitlttS diid servtLes for its ber)¢ficiarics. It iiiclud¢s boih costs that eaii b¢ allocaled directly io such aLtiviiies wid tliust ¢i)slS of an indircci nalurv n¢¢essary 10 SUPPOrt iliem. TAxAtio 'I'hc rliariiy is ¢onsider¢d to p8%5 the tests set oui in Paragraph I Schedule 6 of ¢hc Finan¢e Act 2010 and Iliercforc it Inecis the definition of a cliarilable conipaiiy foi UK ¢orporaiioii tax purpastis. Accordingly, the cuv¢red by Chapier 3 Parl I l of tlic (".orporaii()n Tax Aci 2nlO or Seciion 256 of the Taxalioii of CliaTgcable CY8i118 Aci 1992. to th¢ extcnl Iliat such iiictsme tsr gèins are applied exclusively 10 charit8ble purposes. AiIEible fixed aJ3ets Individual fixed asseis ft 490 1,377 569 645 4,458 4.458 3,081 4 Investment income Unre5tritted fiithds Designatcd General R¢sirl¢ied fund5 1.0t￿1 202J Totyl 2022 Inlerest receivable and similar income., other intercst receivable Oiher inLome from fjxed asset investment5 631 624 1.255 $5 12,920 5,081 34 18,252 5,705 .34 19.290 111.307 Page 16 St Andrews with Castle Gate Nottingham United RoforThLd Church Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (¢ontinued} .$ Other intome L'nrestritted funds Desl%nattd Gentr41 Toial 2023 TotAI 2022 Rental incom¢ Priiiling Income l.air Trad¢ and Traidcraft her 21,390 17,863 237 39,253 25,470 1,832 1.832 2,288 90 32 23,222 18,132 41,-354 27,958 Pag¢ 17 St Andrews wilh Castle Gate Nottingham United Reformed Church Charity Notes to the Financial Statemonts for the Year Ended 31 December 2023 (continued) 6 Expenditure on ohAritAble gctivilies Vnrestricted Tot#1 2023 'rotal 2022 DesiEnAted GtD¢rg1 Restricted Minisrcrigl expeE)se5 and car allowance Man5¢ and property ¢xpenses )ulpii supply Organist and choir ¢osl sunday Lar porking Ci>ngTrcglltioiial expenditure Juiiior C.liurch & Saiurday club Fvenis riL)wLrs Fair'l rade and Traidcraft purchase% Craft cliib puNhas¢s MiiiL51fy & Mis%ion fiind contribiitions Donaiions Cleaning C0S15 In8urance 4,040 2.684 662 8.884 1,000 2.065 4,040 3,918 5.998 791 6,%08 1,000 3,385 11.307 6()2 8,884 56 4,122 635 4,122 917 961 212 70 961 100 X8U 1,736 221 1.736 221 61,800 150 16.404 7,930 14.440 01,800 70.000 11.8S8 11.696 16,404 7.().30 14,440 7,925 9,278 C.hiirch repairs and mdintenan¢e ruod 5har¢ proje¢( Deprecialioii l)rinting & posia8e Tclephoiie rental aiid rcpair 4,256 4.256 3,530 160 34,485 585 I,.ioo 35,070 1.300 679 1,352 1,352 1.872 ,577 2,588 1.-120 1.050 977 3,770 10,328 1,973 1.980 PTofession&l fee4 & trainin8 Sundry expenses IiiveslJn¢nl cliar8eq Repairs & refurbisliment Art Council ¥ranl mobdic Creche IT Lquipmeni 60 1.577 2,58¥ 851 851 64,318 135,704 1,031 201,n53 202,642 Page 18 St Andrews with Castle Gate Nottingham United Reformed Church Charity Notes to the Financial Staten)ents for the Year Ended 31 December 2023 (continued) 7 N¢1 ittcominwoutgoing resource5 Net in¥oming,louigoingl resources for the year in¢lude'. 2023 2022 DepTeLiatioii of fixed assets 135.U701 (3S,1231 8 Truitees remuner8tSoD and tkp¢ns¢s During the year ilie charity mad¢ thc (ollowing Iransa¢iioiis willi Irusi¢¢s'. Mrs pftrl Ilvdg¥(pn Mrs Had&￿s￿n r¢¢¢ived r¢inuneralion of £Nil12022.. £6101 durin¥ ihe year ror Il)¢ fol¢ o(Ihoir dir¢¢ior. Mr KC.. Kenyon Mr R(." Kcn)'on received remiineration of £4012022.. £Nill durinki ihe year a preacliing fl'e. No Truste¢s have Teccived any oihcr benefits froni ihe ¢hitri¢y during ihe year. 9 1-#x#iion Th¢ iharily is J registercd ¢harily and 1.% Ihercl<)rc exLmpi from taxation, 10 'l'Angible Ilxed Asset. GtnerAI .qUi5)meni BuildlnA¥ Refurbi$hment Flxtur¢s & rittingj Total Cost At l Jiniidry 2023 11.072 344,998 42.982 399,052 Ai 31 December 2023 11,072 344,998 42,1)82 3()(),052 Deprecixiion Al l January 2023 Chars¥ for the ycar Ai 31 December 2023 ,340 299,692 42.982 351.014 9.474 333,628 42.982 38C),084 i et book value At 31 Decembcr 2023 1.598 1.370 12.968 At 31 D¢Lemb¢r 2022 2,732 45.306 48,038 Page 19 St Andrews Wlth Castle Gate Nottingham United Reformed Church Charity NoteJ to the Financial Statem¢nts for the Year Ended 31 December 2023 (continued) I l Fixed ￿¥set investmtthts Other investments Lisit inve5tmen¢J Cost or Vgluatio Ai I laiiiiary 2023 Revaluaiion Additioi)g DispDsa15 At 31 D¢¢emb¢r 2023 422,334 20.023 3.32,544 1269.-3201 422,3.74 20.023 3.32,544 12()(),1201 505,-581 505,581 Net bTrok v4lut At 31 DeLember 2023 505.581 50S,581 At 311)eccmbcr 2022 422..134 422,A34 Page 20 St Andrews with Castle Cjate Nottingham United Reformed Church Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 12 Stock 2023 2022 Stocks 185 60 13 Debtors 2023 2022 Prep&ymertlS 11,020 14 Creditors.. ¥mounts fAlling due within one ycir 2023 21122 Tradc creditor& OthL'r Lrcdilors Aicruals 83 4,010 5,050 3.829 4,)18 8.147 Y,143 IS C'redltfjrl: Amnuiits fillii)R due After oDe y¢Rr 2023 2022 Other Lr¢diiors 720 6611 16 Contlngent Ilahilitlts Thc Cliurch lia5 tnlcrcd iniii an agreement with the Noltingham5hir¥ Masot)i¢ I lall Co. I192411.iniilcd uiidLr wIIiLlI lh¢ Cliur¢li lias a IiLerice to occupy ¢h¢ Ma%oiii¢ Hall car park on Suhd)y8 .iubj¢¢t to varinu5 cniidilions. LJnder tlie terins of Ihi5 agreeincnl followin&i 11.% ieriiiinaiion ih¢ Churcli is rcquired to r¢niov¢ the existing gatc oiid muke good th¢ sion¢ wdll with suitabl¢ rnaieiials io lh¢ %atisfaction of Ihe Noilin￿arn Masoni¢ FIEIll Co 1192411.imiicd. Current cstimarcs indiLalc ihal any such liability 15 unlikely to rxcrrd £5.000, noii¢¢ has been served under ihe ierms of rhis a¥reemenl. Page 21 St Andrews with CAstle Gate Nottingham United Reformed Church Charity Notes to the Financial Stutements for the Year Ended 31 December 2023 (continued) 17 Fund$ Balgnet At Bglancc at I Incoming re50ure¢s Resources exptnded Decembtr 2023 21123 Tran$f¢r$ Lnrestri¢ted funds 6enerul Gciieral 177.086 134,441 1135,7041 12.0921 173,731 Dtslxnttied Fabrt¢ Fund Ministerial I lousing I".und Music & Organ Fund Junior Church Fund Conimunion IlenevolLnt 378.351 29.482 30.448 yo,10.I 2,309 2,152 .3,869 133,9.171 4_14.517 31.791 .12,052 716 15481 16.5701 2.092 1,589 351 728 5,540 2.$0 322 585 2,772 10.890 15.7971 1,332 466 728 B¢l8ravian5 Gold¥miili Players Misc 13221 15851 12,7721 (11,3671 8pecial C.olltClioni Manse fund Traidcraft Craft c.lub Fair l-rade .3S.549 297 3.099 35,072 1201 461 12221 1.670 20 06 481,219 64,-1181 2.0()2 54Q.078 I'oigl unrestritted funds 658.-705 255,526 2110,0221 713,1109 Resirlcted lunds Junior Church Reserve Flowers Fund Goldsmitli Players Fund Stiident Pantry Fund 2,472 623 270 687 62 795 2.534 456 270 618 19621 691 l otal rtstricted funds 4,052 857 3,878 Total f¥nds 662,357 256,i83 (201.0531 717.6¥7 Page 22 St Andrews with Castle Gate Nottingham United Reformed Chureh Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Comparative period BgIAn¢t At B#lance at I January Deeember Incoming resources Resources expended 2022 £IAs r¢.stat¢d) 2022 rAnsfers Ilnrestricted fuNds Generttl G¢iJ¢ral 184,025 142.327 {1,2351 177,086 Designated Fabric l.iind 455.472 188.3431 14.0871 15.0591 13.5581 378,-151 29,482 30.448 1.325 1,144 1,081 2.119 Music & Orgaii fuiid Junior Chiirch l-.lind Communion Benevolenl uiid Belgraviaiis G()Idsmiih l?layers Misc Commitm¢nt l-.or Lil¢ 34,426 906 1,858 8,225 335 19.1261 12701 1201 16451 11.0201 13,5761 12.1931 1625} 1.589 351 728 286 748 645 995 625 Man%e fvnd I'raidcraft c.ran Club 28,961 202 -1,077 10,164 2,288 2,618 35,549 297 16231 500,218 40,8.16 1121,070} 1,235 Toill unr¢$trl¢t¢d funds 744.243 18.3,163 269,101 658.30.f RestrictL.d Junior f.liurch Reserve FIoiYeTS Fund (ii)Idsmitl) Players bund S(ud¢iii Paniry fund 2,618 872 48 631 11941 18801 2,472 623 270 687 270 716 129 Total r¢$tricted funds 4.476 4,052 Total funds 748,719 183.842 1270,204) 662,357 Page 23 St Andrews with Castle Gate Nottingham United Reformed Church Charity Noles to the Financial StAtements for the Year Ended 31 Deccmber 2023 (continued) The Church's fund5 wniprise Uiirestricted Fuiids, including Desigt)ated Funds, ot)d Resiricied Fund5. nr¢striLled fuiids arc available for use at the discretion of the C.hurLlI iii furtl)erdii¢e L>f Èis charitablt obj¢¢ls. lJnre8tricied Funds allocai¢d fL)r specific purposes consiiiute Desigiiaied fujids. This desigiiation is for adminisiraiivc purposes ortly and does noi le&Tally restrict Ilie Try51ecb' discretion to apply Ih¢ fund. The lollowinb Funds have previously been des18nal¢d by the Trusiee5. Desi%nat¢d Funds The Fabrie Fund is intended to provide funds for Inajor strucitjral repairs or In)prov¢meii15 lo the Church or to the Mail.￿¢ whicl) are held 011 5¢paraie trusts for the benefit uf the ¢ongre&aiioii of Si Andrew's with Casile Ciaie Uniied R¥fllrmed Church. The M4n$¢ coinprisc5 Ilie nioii¢y raiscd by letting th¢ Gedling Road property on a 5110rt liold tenancy. Repairs and iiisuraiicc for boih th¢ Ci¢dling Road pmperly and ihe Keyworth maiise are paid out oltliis fuiid. 'he Mini$teriAI Hoiising Fund Lomprises funds iniLnded for th¢ purpose of assisting rLtir¢d minisltrrs of St Andrew's wilh Casile Gaie IlniiLd ReformL.d Lhiircli and thcir dlpendanls in order lo reliev¢ th¢i)I frorti hardship whiLh Iiiight oihcrwise arise frotn the necessity of findin8 altcmative a¢¢oinmodation after living in Cliur¢h accommodation. Tht m￿81¢ & OrRAn Fiind ¢ompri%Ls fuiids dcsi8iiaied by the l-rusiecs in recoginiiion of a donor'5 love of n1usi¢ and for major periodic works 10 ihc orgaii. The Funds aTe ustd for lh¢ purchase of Inu¥iL, liyn)ti book5 The ,lunlor C.'hurch Trund Loinprises inLotiie Teccivcd by ilie Jurtior C.liurLli eiilicr a5 doiiaiion.i or trom Other fund raisins aciivitie%. All iiiLoine 2nd ¢xpendiliirc for Junior Church i¥ rellecrcd in rhi5 furt(l and is supporied by the Gencral trund. 'fhe fund balan¢¢ 01 ycar cnd compriscs mun¢y rais¢d for charilablL donaiions and noi yet Ilocated. The Bclgravilns ari5cs froni colle¢lions aiid doiiatioiis al mLeiings of mcnil)ers and fri¢i)dg oui%id¢ th¢ coiifiiics É)fworship. The incoine is used primarily to dL,fLr (lie ¢osi of Such niecliii¥b and aiiy surplus 15 given to 'he Gold%milh Ill¥yers tr unds rLlat¢ lii iii¥oiiie aiid expeiidiiurc iiicurrcd In Ilie performancc (?f plftys And oilicr draniaiic perforiiiai)ces ciilicT ds pari of C.hurcli worship or in Ihc ('.hur¢h halls, -I'he tncomc is used prini£irily 10 d¥froy the co$1 of 5ucli pcrforiiianr¢s and Ili¢ R¢qUlSltion of Inxtcrials and equipmeiii for fulurL' produLiion5. The Communithn Brn¢¥olent bunil coinprises inc(ImL received froin d(Inatiuns fi'oin mr¢nbLI's followin8 servi¢e5 of Holy Comtiiunioii and 15 applied in Indking ¢liarilable donat10115, includiii¥ supportin¥ individiial ¢DnnL'ftLd ￿1111 Ilic C'liurch in iijnLS of need. Other dtsnaiions may be added io Iliis fuiid Iroiii tiinc to time. The Special Colleetions Trund reprcscjiis aiiiouiiis wlii¢l) ar¢ biven by mcmbcr5 for spe¢ifi¢ choritahlc causes, Iiornally at porii¢ular %ervicLs or cvcnis. The C.-ornmitment for I,Ife Fur>d represent5 ainounts danalLd hy niembcrs lu support Ilie ndiional Uiiiled Reformed Churcli s Comniiin)eni for Life pro8TaTiinie whicli eiicouragL% Jll Uiiit¢d RcloT171ed Cl)ur¢lic% to take ricijon, pray and give for people a¢ros5 the world and wvrks wilh C'.hristian Aid and I'he World Development Mov¢m¢nt. 'rhe TrAidcrAft Fund represented Ihe purchasc sale of 'Fraid¢raft good5. Pmfit was di5tribiii¢d 10 Fair'l'rade C.haritie5. and fundTai5iiig events for 'I'raidcraft appcals were iiitluded. This is now Llosed and r¢pld¢¢d by the Fair Tradc Fund. The Crllft Club is a cliur¢h s0¥i218roup w,hich iiiee15 fortnightly make craftwork. Aiiy fund5 rai$¢d from 5elliiig work ar¢ u5cd to buppoft churLh projecls. 'rhe Fxir TrAde Fund eiiablc5 the provision of fairly tradcd good5. Pagc 24 St Andrews with Castle Gate Nottingham United Reformed Church Charity Notes to the Financial Statcments for the Year Ended 31 December 2023 (continued) Restrl¢ted funds RegiriLtcd Funds are funds subject to re5(riciions on their expendiTure imposed by th¢ donur ur lesiaior, or conrained in the terins of a grant, but siill within the obje¢ls ofihe Church. Juiiior Church Reserve Fund provides an aiinual incom¢ lor use by Jiinior Church. 'lowers Tr-und is iiscd .specifically to provide floral decoraiion for servi¢cs and Cvethts. Aft¢r Sunday services Ihe flowcrs ar¢ di%iributcd io niemb¢rs and friends in cases such as i15ncs5 or bcrcavctncnl or to r¢mcmber family ¢v¢nis. M¢mb¢rs aiid fri¢nds cali donat¢ 10 this at at)y iiiiie. Gold&mith PIHyers Fund is 10 be uscd spe¢ifi¢ally for Goldsmiili Players it) ¢unne¢iiun with amateur dramatic pruduciions. T'his fiiiiLI was staned witli a legacy. Sludent P*ntry Fund is 10 be used lo provid¥ Catering for Siudeiit ev¢nts. 18 Independent ex4mlner's fecs During the period, th¢ f¢es payable {includin8 VATI to th¢ charity's independenr ¢xomincr are analysed a5 follow5.. 2023 2022 Ind¢pendeni exaininalion 875 850 875 850 19 Relthted pArty ir*nsactlons 'I'here were no r¢lai¢d pany Iransa¢iion5 in ih¢ year. Page 25 St Andrews Ivith Castle Gate NottinghAm United Reformed Church Charity Notes to tho Financiul Sta¢ement5 for the Year Ended 31 December 2023 (continued) 20 An*ly$is ofnet #sstts between funds Unrestrlet¢d 2023 TotAI fuiid$ General Dt$iKnaie Re5tri¢t Tangible fixed a55ets Fixed assel inveslmenls 12,968 377,1138 12,968 126,396 53,6.13 1.5.5781 17201 1,347 2.531 Currcnt assets CutTeni liabilities ('.rediiors over l yeor 2D8.005 18.1471 17201 (2.5691 Toial n¢t asycts -$40.078 3,878 717.687 Unreitrieied 2022 Toi#l fund5 CrenerAI Dtsignated Re$lricted '] Angiblc fix¢d assels -ixLd 4LSsLI investmenis Currliit ysse15 r.U￿ent liabilhtie5 Crcdiiors o¥¢r l year -$86 105,584 78.310 16,7341 1660 47,452 .115.599 120,577 (2,40YI 48.038 422,134 201,788 19.14.11 6601 2.9UI 'lotal nL't a5selS 177.a86 4¥1,219 4,052 662,357 Pd¥e 26