Charity registrdtion number- 1129944
St Andrews with Castle Gate Nottingham United
Reforn]ed Church Charity
Annual Report and Financial Statements
for the Year Ended 31 December 2024
Commiinity Accounting Plus
Units l and ? North West
41 Talbot Street
Nottingham
NGI 5GL

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Contents (continued)
Reference and Administrative Details
Twstees, Report
2to7
Statemeni of Trustees, Responsibilities
Independent Eiaminer's Report
Statcmeni of Financial Activities
Balance Sheet
Notes to the Financial Statements
lJto?5

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Reference and Administrative Details
Trustees
Dr GDJ Jennings
Dr IG Vincent
DrNE Worley
Mr RD Gaunl
Rev CJ Ford
Mrs FL Logan
Mrs EM Smith
Mrs S Allen
Mrs AE Amiitage
Mr N Coupland
Mrs C Jennings
Dr K Maxwell
Mrs J Patte￿On
Mrs S Wild
Mr M Clements
Mr M Hod.
Mrs P Hodgson
Mrs C Magner
1129944
Charity Registration Number
Principal Offiee
Goldsrnith Street
Nottingham
NGI 5JT
Independent Eyaminer
John O'Brien. emplO￿.¢e of
CoTnmunity .4ceounling Plus
Units l and ? Nonh M esi
41 Talbot st￿¢t
Nottingham
NGI 5GL
Page I

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Trustees, Report
The Iruslees present the annual report togeiher with the financial statements of the charity for the year ended I I
December ?0?4.
Trustees and o￿leerS
The trustees and officers ser¥'ing during the )'ear and since the )'ear end were as follows:
Trustees-
Mrs S Huichinson Iierni of service ceased 5 May 20241
Dr GDJ Jennings
Mr R Logan Iterm of service ceased S May 20241
Dr IG Vincent lappointed 5 May 20241
Dr NE Il'orlev
Mr RC Kenvon (terni of service ceased 5 May 2024)
Nlr RD Gaunt
Refv CJ Ford
Mr D Graham (tern) of Se￿ice ceased 5 Ma!, 2024}
Mrs FL Logan
Nlrs EM Smith
Ptylrs S Allen
Mrs AE Arniitage
Ir N Coupland
Irs C Jennings
Dr K Ma¥￿'ell
Nqr5 J Patterson
Mrs S IF¥'ild
Mr Kl Clements (appointed 5 Ma)- 20241
Nlr li l Hodgson lappoinled 5 May ?0241
Mrs P Hodoson lappoinied 5 Ftrfay 20241
Mr5 C Magner {appoinled 5 May 20241
Structure. gol'ernance and management
ature ofgovepning documeni
St Andrew s with Castle Galc Nottingham Uniicd Reformed Church Charitv is a local church of the United
Refornied Chiirch in Greai Britain. and is a member church of the East Midlands Si'nod of the national Llnited
Reformed Chur¢h. It was registered on 2 June 2009 as charitv number 1129944.
The governing document of the registered charity is the standard fomi of constitution used bv m05t United
Refomied Churches. It was adopted in NlaN' ?018 b), resolution of Ihc Church Meeling and iTllplem¢nled with
etTect from Ihc 1st January ?019. The consiiiuiion established an Elders Council as the governing body draw)
Irom those ordained as elders and eleclcd b). the Church %lecling.
Page ?

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Trustees, Report (continued)
Ret'ruilmenl and appointment of trustees
The Trusiecs are ihose drawn frotn ihe mcmbcrship of ihc Church and ￿'hO are qualified to Se￿,e a5 charity
Irustces. They are appointed by the Church Meeting of Si Andreth s with Casile Gate United Refornied Church
and aci in accordance with the procedures for ihe lime being laid down by the Church Meeling in collformity
with the Scheme of Union of the United Refornied Church.
Members of the Elders Council are elec¢¢d b>. the members in Church Meeling and nomially serve for a period
of three years.. they retire by rotation and are eligible for re-election for a further J-y¢ar tem). N4eTvJbers of the
Elders Council may serve up 10 2 conseculive periods of service after which time the! ma). seek re-election afier
a period of more than l year. The members of the Elde￿ Council are the trustees of the registered charitv during
their period of service. The Council meets ai the beginning of each month other than August. It is assisted iii its
adminislration of the Church by sub-groups established for Finance & Buildings. Pasioral. Worship and
Cliristian Education and CoTnmunication5. The majority of meetings tsk-e place in person however during the
winter months many groups have agreed to meei virmall}-.
Organi.¥ational Structure
The Gedling Road property. a fornier manse is vested in Mrs S Hutchinson, Dr GDJ Jennings. Dr IG I'-inceni.
and Dr NE Worley and held for the benefit of St Andrew s with Castle Gate United Refomied ChurLh in
accordance with the statutory trusts applicable under the United Refomked Church Acts to United Reformed
Church properties. The Chuwh land and buildings at Goldsmith Street are in the possession of the United
Refomied Church {East Midlands Syn(Ml) Incorporated. The value of the property is not reflected in the accounts
of this charity.
The Church is situaled at the comer of Goldsmith Sireel and Chaucer Street iTb the city of Noltinghani. The
principal address of the Church is Goldsmiih Sireei. Nottingham. NGI 5JT. Correspondence for Ihe trusiees
should be addressed for the attention of Dr l G VincenL 21 Cedar Avenue. Beeston. Nottingham NG9 2HA or
by email to trusl¢¢s@StAndrewsWithCastleGBte.org.uk.
St. Andrew s with C&stle Gate URC, Goldsrnith Stred. Nottingham, is a City centre ¢hurch. It is an active
congregalion which welcomes inspirdtional worship and ihought-provoking teaching. Mfe value the pasioral care
offered by the church and the opporniniiies for proclaiming the Gospel and Serving the wider community
through its outreach activities.
Mojor risks and management of those ris
The Finance & Property Sub-Group regularly reviews the major risks which the church faees and seek-s to
ensure thal proper controls are in place to moniior and mitigaie ihose risks. The Sub-Group adopts a rolling
programme ot reviewing the major risks identified oi'er a ihree ￿'tar period. while seeking to identify any
addition31 risk5 that may develop.
Objectives and activities
Objecls and ainLf
As a local congregation of the Uniied Refonned Church. we seek to advance the Christian religion througih oiir
activilies and the facilities offered io the community b), our building. as described more specificall), in our
mi55Lon statement.
Page 3

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Trustees, Report (Continued)
Our Mission
'Living God's love ihrough faiih and action"
Living God's love..
as a carino
fellowship in which all are valued.
ThrougJh faith..
worshipping God in preaching. sacrarnent and mu5iC-
loslering the spiritual development of our congregation:
sharing Ihe good news of Jesiis Christ through witness. word. example and outreach.
And action-
in caring service to our community., city and M'ider world:
supporting the wider Church locally. nationally and iniernationally.
Public benefit
The Trustees are aware of the Charity Commission s guidance on public benefil in "The Advancement of
Religion for the Public Benefil-' and have regard io this in ihe adrninistration of the Church.
We believe that Ihe Church proN'ides benefit to the public bv..
providing resources and facilitie5 for public M-orship. pastordl care and spiritual. moral and intellectual
development. knth for the conqreoation and for an￿.one else ivho ￿.1$heS to benefit from what the Church offers-
promotin¥ Christian values and scrvicc by mcmbcrs of ihe congregation to the communiry, for tlie benefit of
individuals and society as a whole.
The trustees ¢onfim) that they have complied with the requirements of section 17 of the Charilies Act 201 I to
have due regard to Ihe public benefit guidance published by th¢ Charity Commission for England and Wales.
Page 4

St Andrews with Castle Gate Nottingham United Reformed Church Charit),
Trustees, Report (continued)
Achievements and performaDce
Services continued to take place each Sunday morning ihroughoui ihe year= Holy Communion was celebrated on
the first Sunday of each month. The average numbers altending worship stabilized at some 90 adults plL15 17
children. reaching more than 120 on significant occasions. Sunday M'orship is streamed live on YouTube with a
video of ihe service also made available. The average participating via ihis medium is 90. There were 5 deaths
of members and the minister has conduct¢d most of the funeral services, some of which occurred in the church.
There were no baptisms this year.
Our church is situaied in the centre of Nottingham and adjacent to the Nottingham Trent Lrniversity- Thc
congregation is gathered from a wide area mainlv in Noltingham and Souih Nottinghamshire. The a￿angeMentS
to live-stream morning worship continued, and recordings of these services can be accessed online al any time.
This has enabled the church to reach out to a wider audience. Furthemiore. Ihe broadcasting of worship has beeii
a significant benefil to those members who cannot attend service5. and many others who find our fom of
worship beneficial and attraciive. The video communicalions liccnces used for meetings and other events wcrc
used less frequently this >'ear as more activities took place in person. but continued to be a valuable tool. Our
regular Church Members Meeting5 can be accessed via Zoom, and facililies are now available for members to
vote in accordance with the United Reforn)ed Chuwh procedurcs for conduct of meeting5. A niid-week Zoom
gathering continues to provide convcrsational and social aclivity for members albeil that numbers are lo￿,.
The church is surrounded by the campus of the Nottingham Trent University and our Christian ￿'It￿¢S$ over the
years has involved the display of posters announcing deiails of services. The posters also contain pravers for the
community. Members of the public may submit prdyers requests to our Prayer Circle via the church website. At
beginning of the university year the church holds welcome leas for students and their families ￿h0 may use our
car park for unloading.
The Church has some 169 members including 7 new members who were admitted by profession of faith and
transfer from other churches. The church mainiains a directory of them and its office holders. which is revised
regularly in accordance with GDPR. The email addresses are used to maintsin a secure mailing list so that
copies of Orders of Service and joining instructions for services and other activitie5 can be rapidly
ommunicated. The monthly Newsletter is mosil). disiributed by email, but prirkted copies are available and
some posled to members on request. Our regular Taize services of prnyer and meditation are held on the second
Tuesday each month in the church.
The church has 31 serving Pastoral Elders. each of whom is responsible for supporting a small group of church
members. It draws heavily on this group to assist the minister by maintaining contacl with rnembers and to help
them ￿'7th pastoral care and spiritual needs. To this cnd this group rcceives Safeguarding irdining based on the
new edition of Good Practice 6 Guidance published by the Lnited Reformed Church. The GP6 Guidan¢e fornis
Ihe basis of the Church's Safeguarding Policy which is annually reviewed. Our Junior Church. Youth Leaders
and other office holders are subject to DBS checking and are kept up to date with Child Protection Matters. We
regularly review our arrangements to ensure besi practice in ihis aspect of our church life. including the Health
and Safety Policy.
The Church s dram3 group. the Goldsrnith Players. led a service of readings and music for Palm Sunday. The
church choir collaborated with the Choir at Nottingham Cathedrdl to presenl a perfom)ance of Stanier s
Crucifixion in Holy Week. The Tenebrae service was led bv one of the eldeTS. On Good Friday., a Service of the
Nails was held. For Easter Day an Easter Breakf&st follom-ed by a service of Holy Communioii. The Church
coniinued ils SUPPOrt for Christian Aid and £J16 was sent from the church after Christian Aid wcck.
Page 5

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Trustees, Report (continued)
Most of our Christmas setvices were conducled as usual. including "Carols in the Court Yard", which attracted a
large attendance. On Christmas Eve ihe Midnighi Service with Communion w&s held. The other activities
including the Chrislingle Service and Carol Singing. This vear ihe church decided to support the work of the
Friarv Drop-in Homeless charity locallv and the Lin¢oln5hire and No11inohamshire Air Ambulance charity.
£1680 was raised and split equally between the two. In November the Church Meeting agreed to donation £500..
in support of Christian .4id's Special Gaza Appeal.
We coniinue to donate annually lo The Bible Sociery and the URC'S Comrnitment for Life programme.
In addition to the teaching provided during worship. adult members of the congregation have had a number of
opportunities to grow in understanding and faith. Our Lent house group meetings offered both in-person and
01)line sessions and thi5 year used a guided studv, From Now On wrirtcn by Rachel Mann and inspired by The
Greatest Shoth'man. During Holy Ileek a serse5 of meditations look place conducted by our minister, who also
delivered a weekly series of four meditations durinu the season of Advent. A Book Group provides the
opportunity for member5 to study and discuss together texts on Christian and related themes.
The Church participales in the Eco Church scheme which seeks to improve how we Care for God s Earth in
different areas of life. Thi5 includes management of land. church buildings. community and global engagement.
and lifestyle. A Silver lewel achiei'emenl has no￿ been receiwed and ihe congregation is progressing towards the
Gold Award. Two of our Elders are authorised to aci as Regisirar for weddings (including Same Sex Marriage}
at our church: Catherine Jennings being the responsible auth0ri5ed p¢r50D With Alex Rae as the additional
authoriscd person. There was I wedding held in the church th&s year.
Our childrcn and young people are a valued pan of our church and attend a vibrant Junior Church. Normally
they are present in the church service for 20 to 25 minutes ihen leave lo receive leaching and share in aclivities
in one of our four age-relaled groiips. The Junior Church also lead Sunday worship occasions throughoiil the
year notably at Harvest time and Christmas. The food items collected during Ihe Harvest Festival are donaled to
the Friarv. a registered charity which suptK)rts homeless and ￿'ulnerable adults in our city. The Junior Church
Saturday Club continued ils monthly meetings in the church during the Jear. A summer camp of ￿eek-end
activities ￿?$ held at W'alesby and some 37 children attended.
The Junior Church sho￿. was held in July and this 5.ear comprised a perforniance Chitty Chitty Bang Bang based
on ihe story. by lan Fleming. The Junior Church Nativity Service this year was as moving as ever. and the
Children s Christmas Party was held which included ihe Panto. Every year the Church supports the shoe-box
appeal where eifts. toiletries and small items of warm clothing are packed into gift wrapped shoe boxes for
delivcry to vulnerable children or families in Eastern Europe or Africa. We Collected 61 shoeboxes that M'cre
delivered this year to ihe charity Teams4LI Xma5 our local colleciion point. Teams4U are a global charity
dedicated to support children and families through education. health and humanitarian aid.
Our original building is over 150 years old and requires both maintenance and updating. In 2018 we began to
consider a major renovation of the sanctuary and established a Development Group to collate ideas and consider
essential reqiiirements. The impacl of the Covid pandemic brought this work to a halt. Now, following the
moralorium. Ihe group has reconvened. and this undertaking is being considered once more wilh detailed plans
being established.
Page 6

St Andrews with Castle Gate Nottingham United Reformed Church Charity,
Trustees, Report (continued)
Financial review
Policv on reserves
The Trustees consider that, owing lo the fixed nature of the rnajority of the church'5 Costs and its significani
reliance on voluntary income from ils members, it is desirable to retain cirea one year's expendiiure in reserves.
Income is heavily relianl on a small group of member5 and the loss of a small number of those nicmbers would
have a disproportionate effect on the overall balance of income and expenditure. As a result. rcserves are
required not only lo meet fluctualions in iK)th receipts and pavments. but also to cover potential events or
situations that could otherwise result in a sub5tanlial deficit being incurred.
Page 7

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the
United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practicel and
applicable law and regulalions.
The law applicable to charilies requires Ihe INslees to prepare financial statements for each financial }'ear which
give a true and fair view of the state of affai￿ of the charity and of ihe incoming resources and application of
resources of the charitv for that period. In preparing these financial statements. the trustees are required to..
select suitable a¢¢ounting policies and then appl!, them consistently-
obserye the methods and principle5 in the Charities SORP-
make judgements and estimates that are reasonable and prudent-
State whether applicable accounting standards have been followed, subject to any material departure5
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that ihe
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charihj and enable them to ensure that the financial statements comply with ihe
Charities .4cl 2011. the Charities (Accounts and Reports) Regulations 2008. and the provisions of the
onstilution. The Iruslees are also r¢sponsible for safeguarding ihe assets of the charity. and hence for taking
reasonable steps for the prevention and deleclion of frnud and other irregularitie5.
The trustees are resFK)nsible for the rnainlenance and integrity of the corporate and financial informalion
in¢luded on the charity's websile. Legislation governing the preparation and dissemination of financial
slalements may differ from legislation in other jurisdictions.
Approved by the Irusiees of the charity o
d signed on ils behalf by..
Paiter50n
Trustee
Page 8

St Andrews with Castle Gate Nottingham United Reformed Church Charit),
Independent Examiner's Report to the trustees of St Andrews with Castle Gate
Nottingham United Reformed Church Charity
IDdep¢ndent examiner's report to the trustees of St Andrews with Castle Gate Nottingham ITnited
Reformed Church Charity
I report io the Irustees on m), examination of ihe accounts of Si Andre￿5 with Castle Gate Nortingham United
Refornied Church Charity (the Charity'l for the year ended 31 December 2024.
Responsibilities And basis of report
As the irustees of the charity )'ou are responsible for the preparation of the accounts in accordance with ihe
requirements of the Charities Act 2011 ('th¢ Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 .4ci
and in Carrying out my examination I have followed all the applicable directions given by the Charity
Commission und¢r section 14515)(bl of the Act.
Independent examiner's statement
I have completed my examination. I confimi thal no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required b). section l io of the Act. or
2. Ihe accounts do not accord with those records. or
J. Ihe accounts do not comply with the accounting requirements concerning the fom) and content of accounls
set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiremenl that the
accounts give a 'true and faiv view which is not a matter considered as part of an independeni examination.
I have no concems and have come across no other matters in connection ￿'1th the examination to which attention
should be drdwn in this report in order to enable a proper understanding of the accounts to be reached.
John O
rien MSC. FAIA. FCIE, employee of Community Accounling Plus
Fellow of the A550ciation of Charity Independent Examiners
Units l and 2, North West
41 Talbot Str¢¢l
Nottingham
NGI 5GL
Date=.
Page 9

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Statement of Financial Activities for the Year Ended 31 December 2024
(As restated)
Total
2023
Total
2024
Unrestricted
Restricted
Note
Income gnd Endowments from:
Donations and legacies
Charilable aclivilies
In￿estment income
Oiher it)come
109.806
5.182
17.75?
173.951
4.458
19.290
5.182
17.793
31,7il
41
Tolal Income
164.471
1.427
165,898
2i9.053
Expenditure on:
Charitable activilies
(?01.7181
(1.4261
1203.1441
(201,1261
Total Expenditure
Gainsllosses on inveslment
assets
(?01.7181
(1.4?61
1203.1441
{?01,1*61
28.603
78
28,681
Net Tnovement in funds
18.6441
79
(8,5651
55.257
Reconciliation of funds
Total fund5 brought forward
71),736
3,878
717,614
662,J57
Total funds carried forward
16
705.092
709.049
717.614
All of ihe charity's aclivittes derive from continuing operaiions during the above two periods.
The funds breakdown for the period is shown in note 16.
The notes on pagcs 13 to 25 forni an iniegrdl part of these financial ststements.
Page 10

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Statement of Financial Activities for the Year Ended 31 December 2024 (continued)
These are the figures for the previous accounting period and are included for comparative purposes
Total
2023
Unrestricted
Restricted
Note
Dcome and Endowments from:
Donations and legacies
Charitable activities
Investment income
Other income
173.156
4.458
19,256
41.354
795
173.951
4.4.58
19.290
41.i54
34
Total Income
238.224
829
2i9.053
Expenditure on:
Charilable activities
(200.095)
(1.031)
(201.126)
Total Expenditure
Gainsllosses on investment assets
{200.095)
(1.0311
28
1?01.1261
17.330
Nel movemenl in funds
55,431
(174)
55.257
Reconciliation of funds
Total funds brought fonvard
658.J05
4.052
662.J57
Total funds ca￿led forward
16
71 i.736
717.614
The notes on pages 13 to 25 forni an integrdl part of these financial slatements.
Page 11

St Andreivs with Castle Gate Nottingham United Reformed Church Charity
(Registration number: 1129944)
Balance Sheet as at 31 December 2024
2024
2023
As restated)
Note
Fixed assets
Tangible assets
Investments
10
1.050
546.769
12.968
505.581
547.819
518.549
Current asset5
Stocks
12
344
185
11.020
196.727
Debtors
Cash al bank and in hand
13
2,116
16S.947
168,407
207.9J2
Creditors: Amounts falling due within one vear
14
(7,177)
(8,8671
Net current assets
161 ?iO
199.065
Net assets
709.049
717.614
Funds of the charitv:
Restricted income funds
R¢5tricted funds
16
L'nrestricted income funds
Unrestricted funds
705,092
713.7J6
Total funds
16
709.049
717.614
f nanci
statements on pages 10 to 25 were approved by the twstees. and authorised for issue on
and signed on their behalf b>..
Mr N Coupland
Trustce
The notes on pages 13 to 25 forni an inlegrdl part of these financial ststements.
Pagel?

St Andrews with Castle Gate Nottingham United Reformed Church Charit).
Notes to the Financi81 Statements for the Year Ended 31 December 2024
Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of ihe Charities Statcment of
Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 1021 and Ihe Charities Act 2011.
Basis of preparation
St .4ndrews wilh C&gtle Gate Nottingham United Refornied Church Charity meets ihe definition of a public
benefit entity under FRS 102. The accounls (financial statements) have been prepared under the historical cosl
convention with items recognised at cost or Iransaction value unless otherwise stated in ihe relevant nole(sl lo
Ihese accounts.
Exemplion from preparing a cash flow statement
Under the exemption available to smaller charilies the Trustees have chosen not to include a Statemeni of Cash
Flows within the financial statements.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether thcre are any material
uncertainties related to events or conditions thai may cast significant doubt on the ability of ihe charity lo
continue as 3 going concern. The trusiees makc this assessment in respect of a period of one year froin the date
of approval of the financial statemcnts.
Income and endowments
Voluntary income including donations, gifts. legaci¢s and grdnts thai provide core funding or are of a general
nature is recognised when the charity has entiilcment to the income. it 15 probable thai ihe income will be
received and Ihe amount can be measured wilh sufficient reliability.. Rental income is re¢ognised when received.
Donalions and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the arnount can be
reliably measured.
Gift did
Incoming resources from tsx reclaims are included in the Staiem¢nt of Financial Activities when the claim is
made.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category.
Page 13

St Andrews with Castle Gate Nottingham United Refortned Church Charity
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Charilable aclivilies
Charitable expenditure comprises those costs incurred bv the charity. in the deliverv of ils activities and services
for its beneficiaries. It includes both cosis that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Taxation
The charit). is considered to pass ihe tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
Iherefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. Ihe
charitv is potentiallv exempi from taxation in respect of incorne or capilal gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of ihe T&xalion of Chargeable
Gains Act 1992, 10 the ext¢nt that such income or gains are applied exclusively to charitable purposes.
Tangible fixed #55ets
Individual fi.led assets costing £J,000.00 or rnore are initially recorded at cost.
Deprecigtion ¥nd amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valualion, less an). estimaled
residual value. over their expe¢led usefvl economic life as follows:
Asset class
Freehold Property
Fixtures & fittings
Depreciation method and rat¢
2 0/0 Straight linc
200/0 straighi line
200/0 Straight line (except the Piano is
IOO/o Straight line)
l O % strnight line
General equipment
Buildings refurbishrnent
Fixed asset investments
Fixed assel invesiments. oiher ihan programme related investhients. are included at market value at the balance
sheet date. Realised gains and losses on investmenls are calculated as the difference between sales proceeds and
their market value at the siart of the year. or their subsequent cosL and are charged or credited to the Statement
of Financial Activiti¢s in the period of diswysal.
Unreali5ed gains and losses represent the movement in market values during the year and are credited or
charged lo the Statement of Financial Aclivilie5 based on the market value at the year end.
Stock
Stock is valued at the lower of ¢ost and estimated selling price less costs to complete and sell. after due regard
for obsolete and slow moving stocks. Cost is detemiined using the first-in. firSt￿Ul {FIFO).
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfomied in the ordinary
course of business.
Trade debtor5 are recognised initially at the transaction price. They are subsequentlv measured al amortised cost
Iising the effective interest meihod. less provision for impairnienl. .4 provision for the impairnient of debtors is
established ￿'hen therc is objective evidence ihal ihe charity will not be able to ¢ollecl all amounts due
according lo the original ternis of the receiiables.
Page 14

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Notes to tbe Financial Statements for the Year Ended 31 December 2024 (continued)
Cash and cash equivalenls
Cash and cash equivalents comprise c&sh on hand and call deposits. and other short-terni highly liquid
In￿'eStmen1s that are readily ¢onv¢rtibl¢ to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
bu5ine55 from suppliers.
Trade crcditors are recognised initially at the transaclion price and subsequently measured at amortised cost
using the effective interest method.
Fund strueture
Unrestricted income funds are generdl funds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Designated funds are unrestricted funds and resources set aside for specific purposes at the discretion of the
trustees.
Restricted income thnds are those donated for use in a particular area or for specific purposes. the use of which
is reslricted to that area or purpose.
2 lThcome from donations and legacies
Unreslricted funds
Designated
General
Restricted
funds
Total
2024
Total
2023
Donations and legacies-
Donalions from companies.
Irusls and similar proceeds
Donations from individuals
Legacies
Gift aid reclaimed
Other income from donations
and legacies
4.065
80.021
4.065
80.021
1.000
18.527
9.385
1.000
57.502
17.084
123
7.579
8.091
8.636
101.170
3 Income from charitable #ttivities
Unrestrirted fun(ts
Designated
Gener*1
Total
2024
Total
2023
Events & producttons
Sales to membcrs
Sales of refrcshments
Crdft club aclivities
Junior Church activities
822
,270
2.092
104
1.265
104
732
828
1,426
879
828
1,426
460
1.854
3,912
.270
5.182
4.458
Page 15

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
4 Investmenl income
L'nrestricted funds
DesignAted
General
Restricted
funds
Total
2024
Totgl
2023
Interest receivable and similar
income-
Other interest receivable
Other income from fixed asset
investments
2,685
1.255
11.290
3.777
41
15.108
18.035
12,670
5.082
41
19.290
5 Other income
Ilnrestricted funds
Designgted
Gener41
Tolal
2024
Total
2023
Rental income
Printing Income
Fair Trade
Other
11.860
18.196
30.056
39.253
1.519
1.519
1,832
18.352
Page 16

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
6 Expendilure on ch4ritable gclivilies
Unre5tricled funds
R¢5tricted
Tot41
Total
2023
£(As
restated)
Designated
General
funds
2024
Ministerial expenses and car
allowance
Manse and property expenses
Pulpit suppl).
Organist and choir cost
Sunday car parking
Congregational expenditure
JLinior Church & Saturday club
Saturday club
Events
4.219
2.770
1.087
8.699
1.000
1.817
4.219
7,990
.087
8.699
.000
1.938
4.492
110
4.040
5.220
662
8.884
1.000
2.121
4.122
4.402
90
481
2,629
3,110
.326
990
961
Flou'ers
Crafi club purch&8es
Fair Trade purchases
Ministrv & Mission fund
contributions
Donations
Cleaning costs
Insurance
Utilities
Church repairs and
maintenance
Health & safety equipment
Depreciaiion
Printing & rK)slage
Telephone rental and repair
costs
Professional fees & training
Sundry expense5
Investment charges
Repairs & refurbishment
Creche
Sanctuary development
IT equipment
1.326
348
.483
221
1,483
1,736
64.800
1.990
16,906
8.883
14.489
64.800
7.696
16,906
8.883
14.489
61.800
11.846
16.404
5.706
14.440
5,472
293
5,472
293
1.918
1,904
4.256
11,918
35.070
1,300
1.904
1.882
1.165
643
914
1.882
,165
643
3.657
16.130
1,184
1.872
.577
2.588
2.733
16.130
10
1.184
1.112
10.320
851
58,972
142.746
1.426
203.144
201,126
Page 17

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Net incomingloutgoing re50urees
Net loulgoingvincoming resources for the year include..
2024
2023
Deprecialion of fixed ass¢ls
(11,918)
(35,0701
8 Trustees remuneration #nd expen
During the year the charity made the following Iransaclions with trustees=
Mr M Hodgson
Mr M Hodgson received remuneration of £?001?023.' £Nill during the year
for preaching tees.
Mr5 P Hodgson
Mrs P Hodgson received remuneration of £2,640 (2023= £Nil) during the year
for the role of choir director.
No Trustees have received any other benefit5 from the charity during the year.
9 Taxgtion
The charitv is a registered charity and is iherefore exempt from taxation.
l O Tangible fixed assets
General
Equipment
Buildings
Refurbishment
Fixtures &
Fittings
Total
C05t
At l January 2024
11.07?
344,998
42,982
399,052
At 31 December 2024
11.072
344.998
42.982
399.052
Depreciation
At l January ?024
Charge for the year
9.474
548
)33.628
42.982
386,084
11.918
At 31 December 2024
10.022
42,982
398,002
Net book value
At 31 December 2024
,050
1,050
At 31 December 2023
1.598
12.968
Page 18

St Andrews with Castle Gate Nottingham United Reformed Church Charity,
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
I l Fixed asset investments
Other investment5
Listed
investments
Total
Cost or Valuation
At l January 2024
Revaluation
Additions
505.581
30.262
216.138
(205,2121
505.581
30.262
216.1)8
205,2121
Disposals
At ) l December 2024
546,769
546.769
Net book value
At 31 December 2024
546.769
546.769
At 31 December 2023
505,i81
505,581
12 Stock
2024
2023
Stocks
344
185
13 Debtors
2024
2023
Prepayments
2.116
11.020
14 Creditors: amounts falling due within one year
2024
2023
Other creditors
Accrua15
987
6,190
4.549
4.318
7.177
8,867
15 Contingent ligbilities
The Church has entered into an agreement with the Nottingharnshire Masonic Hall Co. (19241 Limited Linder
which the Church has a licence to occupy the Masonic Hall car park on SundayE siibject to various condlliong
Under the terms of this agreemeni following its terminalion ihe Church 15 required to remove the exisiin¥ gate
and make good the stone wall with 5uitsble materia15 to the salisfaction of the Nottingham Nlasonic Hall Co
11924) Limited. Curreni cstimate5 indicate thal any such liability is unlikely ￿ exceed £5.000. No notice has
been served under the tern)s of this agr¢¢m¢nl.
Page 19

St.4Ddrewi wilh Castlt Gate NotiinghAm l-niled ReforThed C.hurcb Charity
Yotts to tht Financial St*ttments for the l-ear EDded 31 Dttember 2024 IfoDtiDuedl
16
Other
recopijed
Bxlanre atjl
D¢¢emb¢r
2024
J•DWJry 2024
TrAuifert
l.'nruiri¢ttd fundj
lieAerfjl
O¢nerHI
173.731
125.874
1142.7461
7.170
1)4'¥i#V¢iie
FabiiL FiiN]
Nlinig1en￿ Housing Fund
liisic & nrgpn Fund
j1￿10[ Cljwrh Fund
I'oihmunitsth Benevolent F￿￿
Belyrai'ialls
Gold%Tlllth Playcts Mis¢
Commiun¢nl For Life
lans¢ ltsnd
raft Cluh
Fair Trade
434.517
140.0841
17.760
1.889
427 928
994
940
74.417
14.UOO
32.057
643
2.812
6.654
262
3.272
466
728
728
653
75.072
3.331
15.2201
IM81
829
3.819
540.00
38.*97
2.812
43 R75
TDtal uThrexiritted furlds
711.716
164 471
28.607
705.092

St A￿drewS with Castle Gate Nottingharn I'Dlttd Reformed Churrh ChArity
Notes to the FinaDciAI Statrments for tht I'tar Ended 31 Dectjllbtr 21124 (Contin￿ed)
Othtr
retu#nisEd
gsiTh51110s*tsI
Bal#D¢¢ at 31
DrrembEr
2U24
Jwiu•r)' 2014
Rcstri¢l¢d fvDds
Junior Church Res¢nr
FI0￿cts Fund
Gold5niiih Pla)ers Fwjd
Studcnt Panlry- Fund
2.534
456
42
78
lJ85
270
270
618
TDt&l reSt*icttd fvndg
.878
1.427
78
3,9£7
TOIAI funds
717.614
165.198
28.681
709.04Y
P4e21

St.4ndrews w'ith Castle Gate Yoftingkam l-'nittd Reformed Ch￿r¢￿ Charity
r*olts lo the Fitsancial St8trmeDts for the l-e*r Ended 31 December 2024 Itomtioued
Comp8r8tii'e period
Bal*nce Al 31
l)¢¢embtr
Japvar¥ I023
txpEDded
Tr4nsftrs
£ {As re5txttd)
Iinrostyitttd
f*cner*l
lJ4.441
1135.7011
12.0921
378.351
29.482
30.448
.103
2.309
2.152
3.869
5.540
250
122
585
133.9371
434.517
linist¢nal Hovsinu FwK¢
.Iu%i j &- Oryan Fund
Junior L'hitrch Fund
ommiinion ]Se￿wo1¢ni Fwxl
B¢l¥tyi ian
Cyoldqmith PIA>'ers Misc
('ommillnc*i For Life
Special Collec110ry5
lan5¢
C'raft Club
Fair-frwje
Trnidcraft
16.(A?)
{5.7971
2.092
64_1
1.589
466
728
728
13221
{2.7721
35.549
-15.072
461
{2221
{1.670)
20
66
297
540.00)
Total unrestritttd fvnds
6£8.105
255.£76
1200.0951
P¥8¢ 12

St Andrews with Castle Gate Nottingham l-Dittd Reformed Church Charity
Yotes to the FiDIIDci*I Statements for the l ear Etyded 31 Dectmbtr 2024 {cDntinuedl
Bal￿¢¢ *1 I
ja￿￿#r￿. 2013
l)eiembtt
2D23
£ {As re$¢*tedl
Trhnsfrry
Restyictred
Jurtlor Church Resene
Flowers Fund
Gold8Diiih Pllyers Fw
Stlldcnt Pantti. Fund
2.4
623
62
795
?.5_34
456
270
19621
270
687
Totsl resirict¢d fvDds
4.052
857
3.87
T￿tAl
662.357
256.38)
P4e 23

St Andrews with Castle Gate Nottingham United Reformed Church Charity
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
The Church's funds comprise Unreslrirfed Funds. including Designaled Funds, and Restricted Funds.
Unrestricted Funds are available for use at the discrelion of the Church in furtherance of its charitablc objects.
Unrestricted Funds allocated for sP￿]rIC purposes constitule Designated Funds. This designation is for
administrative purposes only and does not legallv restrict the Trusl¢es' discretion lo apply the fund. The
following Funds have previouslv been designated by the Trustees.
Designated Funds
The Fabric Fund is intended to provide funds for major Struc￿￿1 repairs or improvements to the Church or to
the manse which are held on separate trusts for the benefii of ihe congregation of Si Andrew's with Castle Gate
Uniled Refornied Church.
The Manse Fund comprises the money raised b￿ letting the Gedling Road property on a short hold tenancy.
Repairs and insurance for both the Gedling Road propertv and the Kevworth manse are paid out of this fund.
The Ministerial Housing Fund compri5¢s funds inlended for the purpose of assisting retired minister5 of St
Andrew's ￿'1th Castle Gate United Reformed Church and their dependants in order 10 relieve them from
hardship ￿'hICh might otherwise arise from the necessity of finding alternative accommodation after living in
Church accommodation.
The Music & Organ Fund comprises funds designated by the Truslees in recognilion of a donor's love of
music and for major periodic works lo the organ. The Funds are used for the pU￿haS¢ of music. hymn books
and significant repairs and enhancernents lo the Church-5 organ and pianos.
The Junior Church Fund comprises income received by ihe Junior Church either as donations or from other
fund raising aciivities. All income and expenditure for Junior Church is reflected in this fund and is supported
by the Genernl Fund. The fund balance al year end comprises money rdised for charitable donations and not yet
allocated.
The Belgravians Fund arises from collections and donations at meetings of members and friends outside the
confines of M'orship. The income is used prirnarily to defer the cost of such meetings and any surplus is given to
charitable organisation5.
The Goldsmith Player5 Funds relate io income and expendiiure incurred in the perforniance of plays and other
dramatic perfom)ances eiiher as part of Church worship or in the Church halls. The income is used primarily to
defray the cost of such perforniances and the acquisiiion of maierials and equipment for fu￿re productions.
The Communion Benevolent Fund comprises income received from donations from members following
services of Holy Communion and is applied in making charitable donations, including supporting individuals
connected with the Church in times of need. (hher donations may be added to this fund from time lo time.
The SpeciAI Colleetions Fund represents amounls which are giver) by members for specific charitable Causes.
nornially al particular services or events.
The Commitmeni for Life Fund represents arnounts donated bv members to support the national United
Reformed Church's Commitment for Life programme w'hich encourages all LTniied Reformed Churches lo take
action, prav and give for people across the world and works with Christian Aid and The World Development
Movcmcni.
The Traidcraft Fund represented the purchase and sale of Traidcraft goods. Profit ￿S distributed to Fair Trade
Charities. and fundraisino events for Traidcrafi appeals were included. This is no￿, closed and replaced by the
Fair Trade Fund.
The Craft Club is a chiirch social group M,hich meets forlnishtly to make craftwork. Any funds raised from
selling w'ork are used to support church projects.
The Fair Trade Fund enables ihe provision of fairly traded goods.
Page 24