WEST ORCHARD UNITED REFORMED CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Registered Charity number 1130080
Pagel I

WEST ORCHARD UNITED REFORMED CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Index
Page
Report of the Trustees
Statement of Financlal Artivities
Balance Sheet
Notes to the Financial Statements
l. Accounting policies
2. Voluntary Income
3. Activlties for generatlng funds
4. Investment income
5. Income from Charitable activities
6. Costs of generating funds
7. URC Ministry and Mission Fund
8. Dlrect ministerial costs
9. Costs of church actlvltles
10. Donation5 made
11. Investments
12. Gross transfers between funds
13. Debtors
14. Bank and cash balances
15. Creditors- amounts fallin8 due within one year
16. Restrirted funds
17. Designated funds
18. Staff costs
19. Trustees
20. Pensions
21. Contingent liabilities
22. Post Balance Sheet events
23. Donations received
24. Maintenance and Major repairs
10-17
Independent Examinerfs Report to the Trustees
Page12

WEST ORCHARD UNITED REFORMED CHURCH CHARITY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
ADMINISTRATIVE INFORMATION
West Orchard United Refornied Church Charity is a local church of the United Reformed
Church in Great Britain, and is a member church of West Midlands Synod of the Church. It
was registered on 10 June 21Y)9 as Charlty Number 113Th)80.
West Orchard United Refornied Church is situated at:
Baginton Road
Coventry, CV3 6FP
Telephone 024 76 419927
Email: westorchard@vahoo.co.uk
www.westorchard.urc.or
Bankers:
CAF Bank Limited. 25 Kings Hill Avenue, Kings Hill, West Mallin& Kent, ME19 4JQ
The members of the Elders, Meetin8forthe time beingare recognised asthe charitytrustees.
Those who served as Elders in the year ended 31 December 2022 were:
Revd Yvonne Stone
Miss Pauline Luckett
Mrs Jenny Barnes
Mrs Margaret Costlgan
Mrs Mary Goodwin
Mrs Sarah Jarrad
Mrs Margaret O'Kane
Mrs Susan Matthews
Chair- resigned 30 November 2022
Church Secretary
Chair- appointed December 2022
The Church buildlngs, manse and bungalow are vested in the United RefOn￿ed Church Iwest
Midlands) Trust Limited as trustees and held for the benefit of West Orchard URC In
accordance with the trusts applicable to URC properties.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The activlties of West Orchard United Refornied Church are overseen by the Elders Meetin8
of the Church in accordance with the provisions of The Structure of the United Reformed
Church determined by the General Assembly of the United Refomied Church, and
supplemented by the rules of West Orchard Church. The governing document of the
registered chartty is a statement adopted by the Church Meetin8 on 29 March 2CKJ9.
Page13

The Elders Meeting is responsible for the financial administration of the Church. and the care
and maintenance of Church premises, manse and bungalow. The Church Meeting {of all
members wishing to attend) gives general guidan￿ on the life and work of the Church.
The members of the Elders, Meeting are the minister in pastoral charge together with up to
15 members of West Orchard URC. Elders are nominated and elerted by members of West
Orchard URC in Church Meeting. Elders serve for two years, retire by rotation and are eligible
for re-election for up to three terms of office {maximum 6 years).
The Members of the Elders, Meeting are the trustees of the rew'stered charity durin8 their
period of service as elders.
In 2022 the Elders Meetlng met 12 times. It is assisted in the administration of the Church and
its property by committees established for Management, Finance, Social and Re-
development.
OBJECTIVES AND ACTIVITIES
As a local con8regatlon of the United Refomied Church. West Orchard URC Seeks to advance
the Christian religion through its activities and the facilities offered to the community by its
buildin& and its objective is described more specifically in its mission statement as "sharing
God's love so that all may know Je5US".
The Elders, Meetin8 Is aware of the Charlty Commission'5 guidance on public benefit in" the
Advancement of Religlon for the Publlc Benefit. and has regard to it In the administration of
the Church.
The Elders. Meeting believes that the Church provides benefit to the public by:
Provlding resources and facilities for public worshlp, pastoral care and spiritual, moral
and intellertual development, both forthe con8re8ation and for anyone else who wlshes
to benefit from what the Church offers:
Promoting Christian values and service by members of the ton8regatlon to the
community, forthe benefit of individuals and society as a whole.
REVIEW OF AcfiviTIES AND ACHIEVEMENTS
West Orchard URCIS a friendly informalchurch made up of peoplefrom differin8 backgrounds
united by our faith in God and his Son, Jesus Christ. The original church was built in 1776 in
Coventry clty centre but was destroyed in the blttz of 1940141. It was rebuilt on its present
site in south Coventry in 1947. In recognition of the past, the stained-glass windows of the
new church reflect many of the trades upon which Coventry built its reputation over the
years. as well as acknowledging our own origins.
In 2021 we entered into discussions to join together with our sister church War4vick Road URC
and on 05 December 2021 our church meeting voted to accept the resolution to merge with
Warwlck Road and create a new church. A new charity is in the process of being set up and
the new church is called Ba8inton Road United Reformed Church. Baginton Road URC held
Page14

our first service on 06 February 2022. Until the new CIO is in place we shall continue to
prepare Financial Statements for each fornier church separately.
During the last twelve months we have met for worship each Sunday. The morning services
are family centred in their style of worship
all ages are included. We have used a
combination of modern songs andtraditional hymns led byoursinginggroup. Sunday evening
services are usually more meditative, quiet and thoughtfvl. We have formed strong
partnerships with other Christian Fellowships in the area especially the Belonging Church.
Hope Springs and Quinton Park Baptists. We have tried various new fomis of wor5hip- café
style worship and agenda-less worship. We have Advent and Eastercourses and several home
groups who facilitate bible studies and discussions. Womens, prayer breakfast and mens,
breakfast give more opportunity for reflections and fellowship. Our minister Revd Yvonne
Stone retired on 30 November so our church is currently in vacancv.
Our membership at 31 December 2022 was 71.
We have a heart for outreach and In the year have set up a thriving Bounce and Play toddler
group, continued with our Drench café afterschool club, call in for coffee mornings, Slng Your
Heart out Group, Tea dances. craftgroup and adult keepfit class. We host a weekly lunch club
for the elderly and in July had a Holiday from Home with three days of fun and artivtties for
senior members of the community.
Younger members were catered for by ourannual Holidayclubwhich met in July 2022 forthe
first time since lockdown. We also held a Christmas Activity day in December. We contlnueto
have 8ood relationships with local schools to support religious education. We also have busy
ScoutSng and Guidlng groups who meet in the church centre.
We celebrated the Queen's Platinum Jubilee with a party. held a Burns supper, games ni8hts,
cream tea, charlty soup lunch for Christian Aid and Macmillan coffee morning. In December
we had a Christmas Bazaar which raised funds for Church. Scouts and Guiding units.
All church users are required to adhere to statutory child protection regulations and key
voluntary helpers who care for children have been DBS checked. There is a deslgnated Child
Protectlon Officer.
During 2022 the members and friends of West Orchard raised £6.849 which has been passed
on to 13 different charitable causes shown in note 10 of the report and accounts.
The majority of the events and activities are organised and run by volunteers and rely on the
efforts of a numberof willing people. The commitmentof these members and friends of West
Orchard is a particular strength of our Church. These people work tirelessSy to promote
Christian values and to minister to the community in order to benefit individuals and society
as a whole.
Page15

FINANCIAL REVIEW
The Covid 19 pandemic has had a significant impact on the work of the charity since 2020 but
we saw more of a return to nomial in 2022.
In the yearended 31 December 2022the Charity had an overall deficit of £193,17412021 had
a surplus of £34.6511. These figures are after accounting forthe movement in the unrealised
gain on investment which was a loss of £l(K),746 in 2022 and a gain on £96.237 in 2021. The
deficit for church operations before taking account of the movement in the value of the
investment was a deficit of £92,428 in 2022 and a deficit of £61,586 in 2021. Income increased
in the year but costs increased by more resulting in a higher deficit.
The total reserves of the charity at 31 December 2022 were £9)9,16012020: £1.102,334}.
Movements on the varlous funds making up the result forthe yearwere as follows:
At 31 Dec 22
9.(M)2
889,450
At31 Dec 21
9,566
1.091.337
1,431
1,102,334
decrease)
1564)
1191.8871
{723)
1193,174)
General Fund
Designated Funds
Restrlcted Funds
Total ReseNes
909.160
General Fund
Income to the General Fund was £93,424 whlch was £21,448 higher than in 20211£71,9761.
This Increase was a result of an insurance claim for loss of earnings due to Covid, higher room
bookin8 income, donations and fund raising offset by lower rental income as the bungalow
was vacant for a few months.
Expenditure was £115,888 which was £29,735 more than in 2021 (£86,153). This rise was due
to hi8her staffing costs as we increased administration hours and then recrulted a caretaker
towards the end of the year. Energy costs were si8nlficantly hi8her and general costs
Increased due to the buildings belng open all year.
The trustees approved a transfer of £40.IXK) from the Legacy Fund to the General Fund to
coverthe deficit for the year and add to the general reserves.
Designated Funds: There are seven Designated Funds (note 17 in the accounts) which had
an overall decrease in the year of £191.88712021 had an increase in value of £48,116). The
most significant change was a fall in the unrealised gain on investment of £100,746.
l. Property Fund
Movement-£10,213
£20.LMJO was transferred from the General Fund and £30,213 spent on general day to day
maintenance of the church. halls and manse in the year. The balance on the fund stands at
£13,187 at 31 Dec 2022.
2. Redevelopment Fund
Movement-£2.389
New plans were drawn up regarding a possible redevelopment of the front are of the church
and the cost of these was taken from this fund leaving a nil balance at 31 December 2022.
Page 16

3. Youth Fund
Movement-£159
Donations from coffee in church are set aside for young people's projects and outings. The
balance on the fund at 31 December 2022 was £862.
4. Legacy Fund
Movement-£40,995
This fund was set up in 2014 on the receipt of a legacy of £1.296.5CK). £292,650 was
transferred to other Church funds in 2014 leaving a balance of I,(K13,850 to be spent on major
projects as decided by church meetin8. In 2022 £40,IXK) was transferred to General reserves
of the charity and £995 spent on plans for redeveloping the church. The balance at 31
December 2022 was £605,708.
5. Mlssion. Outreach and Worship Fund
Movement-£37.167
This fund was created in Dec 2018 by transfer of £2￿),(x)0 from the Legacy Fund to cover the
salary and general costs of a Mission Outreach and Worship leader for a fiveyear period. The
balance on the fund at 31 December 2022 was £64.321.
6. Unrealised Gain on Investment
Movement- £100.746
In 2016 £500,¢XIOwas invested in a CCLA Ethical Investmentfund. The investment was valued
at £710,199 at 31 December 2022 giving an unrealised gain of £210,199 (valuation was
£810,945 at 31 December 2021). The unrealised gain fell by £1￿,746 in the year. Any gain
will only be realised on the sale of the investment.
7. Lunch Club
Movement-£218
This fund records all receipts and costs of the Lunch club whlch serves a meal each week to
senior members of the community. A donatlon to church funds of £1,9(KJ was made in the
year. The balance on the fund was £5,173 at 31 December 2022.
Restrlrted Funds
In 2018 3 8rant of £l,IX)O was received from Good Neighbours Coventry to subsidise exercSse
classes for the elderly. The £258 balance on this fund was used In the year. The balance of
£708 in restricted funds relates to monies collected but not yet paid to other charitles at the
yearend.
Reserves Policv
The aim of the Trustees is to achieve unrestricted 8eneral funds, which are the free reserves
of the charity, at a level which will support the day to day runnin8 Costs of the church for a
period of three months. At 31 December 2022 the unrestricted reserves were £908,452.
This report was approved by the Elders, Meeting and is signed on its behalf by P Luckett
as Church secretary.
Page17

West Orchard United Refomied Church
statemgnt of financial activites for the year ended 31 December 2022
UnreslTKted ftj
General Designated
2022
2022
Restrii*e
fvrK13
2022
Total
fund5
2022
Total
funds
2021
Note
Incoming rn8our¢eo
Incoming resources from genwatsd funds
Voluntary Income
Acts'vits'es for generating funds
Investment income
Income from charitable athvits'es
Other Income - Job Retention Scheme
51.508
13,455
28.461
6,384
57.892
13,4S5
28,461
5,567
42,133
1,646
31,703
1,238
1.001
5,567
Total Incomlng rgsource8
93,424
5,567
6,384
105,375
77,721
Resour¢08 OXPond8d
Costs of generating funds
Charitable activities..
URC Ministry & Mission Fund
Direct ministerial costs
Costs of Church actiwb"e$
Donations made
3.024
6,928
1,759
41,484
3.704
64,119
3.557
41.484
3,885
135,100
10,406
39,504
5,227
86,627
6,190
181
70,723
258
6,849
10
Total ro•ourcM •xp•nded
115.888
74.808
7.107
197.803
139,307
Not Incomlng I loutgolngl
re8ource8 boforn tran8fern
(22.464)
(69,241)
1723)
(92,428)
{81,5861
Unreal18￿ galn11088} on Inve•tm?nts
11
(1(￿,746)
(1ty),746)
96,237
Gross tr4n•fern betw•en funds
12
21,900
{21,gKJ)
Net movomont In funds
191.887
723
193.174
Recon¢lll8tlon of lunds
Fund balances brought forward
at 1 January
Net movoment In funds
1,091.337
(564) 1191,8871
9.(K12
899,450
1.431
1.102,334
1,067,683
(7231
708
(193,1741
909, 160
34.651
1.102.334
Total funds carrfed fomavd
Page 8

West Orchard United Refornied Church
Balance sheet a8 at 31 December 2022
un￿81n"￿ell
(￿er￿1 DeS￿nated
2022
2022
Reslride(I
fvnds
2022
Totsl
fuThJs
2022
To181
funds
2021
Flxed assets
Tangible assets
Investments
1c
11
710,199
710,199
810,945
710,199
710,199
810,945
Currnnt a$8ets
Debtors
Other debtors
Bank and cash balan￿$
13
932
5.675
12.054
932
5,675
202,013
754
7,080
288,443
14
189.251
708
18,661
189.251
208,620
296,277
Less curront Ilabllltles:
Creditors - amounts
falling due wthin one year
15
(9,6591
19,6591
{4,8881
Net curront
9.002
189,251
708
198,961
291,389
Tolal net 4880ts
9.002
899,450
909,160
1,102,334
Reprnsentod by .
Charftablo fund8
Reslrl¢tod Funds
16
708
708
1,431
Unra8trlcted fund8
Designated
General
17
899,450
899,450
9,002
1.091,337
9,566
9,002
Total funds
9.IXI2
899,450
909,160
1,102.334
Approved by the chU￿h AGM held on 19 Juty 2023 and swjned on its behalf by the Treasurer and Chair of the meeting
Signed
Costyan
Treasurer
M Ce>E
Signed
P knmberley
Chair
Page 9

West Orchard United Refornied Church
Notss to the accounts for the year ended 31 Dec•m￿r 2022
Note
Accounting policles
Basis of accounting
The financial statemenis have been drawn up in ac￿)rdanCe wth appI￿able accDunts"ng standards.The
financial statements have been prepared in accordance ¥￿th the Statement of Recommended Practice..
ounling and ReF*￿'ng by Charities ISORP 20051 issued by the Charty Commission in March 2005,
and the United Reformed Church guidance. The accruals basis of accounbng has been adopted and the
principal accounts.ng policies set oul below are applied consistenty.
la
1b
Fund ac¢ountlng
Unfestslcted funds are available for use at the discreton of the Church in furtherance of rts charitsble
objectives.
De•ign*ted funds derive from a dea'sv)n by the Church to alkth part of our general fund monles into
funds for a Specif￿ purwse. The deuSKJn to ￿ale a desb3nated fund can be reversed at any time, wi(h
the return of some or all of the balancelsl lo general lunds.
Re8trlcted funds are subje¢ted to restrbctions on their expendthjre imkTh8d by the donor, or contained
in the terms of a grant. These monies are not at the disFM)sal of the Churth Meeting.
1¢
Tanglble flx•d au•ts
Freehold property: The Church, manse and bungalow {currenty tenanted) buildings are vested in
the United RefoThed Church (Wesl MKllands) Trust Limited and fom no part of the assets of the Church.
West Orchard is however responsible for maintenance and upkeep, and writes off all such expendrture in
the year rt is Incurred. Revenue can be eamed and retsined by West Orchard from these assets.
Equlpment: All equipment purtha8es are written off in the year of purchase.
1d
Incomlng re•ources
I voluntary giving is inciuded in the final￿￿11 statements for the pen'od in which it is received. Donati)ns
under gift aid plus the assOC￿ted tax recovery are reccgnised as income when the donab'on is received.
Legacies are accounted for when their receipt is certain and can te propety quantified. All other income
is generally recognised when it is rece￿ab￿.
le
Resou￿0* •xp8ndod
ReSOurG￿ expended are reCC¥3nis￿ In the period to which they are incurred and include attributsble
VAT which cannot be recovered. They are allcKated to the paitular activty to which they relate.
Govemance costs represent direct expendIlu￿ ￿ the govemance of the Church, induding the production
and independent scrub'ny of these financial sLqtements. As most of the govemance, management and
activities of the Church are carried out by volunteers. this intangible cost is not included in the financial
Statements as this voluntary contribution to the lrfe of the church is Ir￿kulabIe.
1f
Taxatlon
As part of the Unrted Refomied Churth. the chu￿ is an excepted charity wthin the meaning of the Taxes
Acts. Accordingty rt is p)tentially exempt from taXat￿n in resFe¢l of income and capital gains received to
the extent that such income or gains are applEd to exdusNety chanlable purposes. No provision for
tsxation has been made in these ffinanckql ststements.
lg
Investments
Investments are stated at th￿[ market value as determined by our Investment advisors. Any revaluation
gain or loss is taken to the Statement of Financial A￿￿1￿. Unrealk8ed gains are held in a revaluation
reseNe untr"I the gain is realised.
P4e 10

West Orchard United Refomied Church
Notfrs to the accounts for the year endod 31 De¢¢mb¢r 2022
Un
Genetsl Designated
2022
2022
Total
fvnds
2022
Total
funds
2021
2022
Note
Voluntsry Incomfr
Envelope$ and standiThJ orders
Cash
Special collections
Tax refltnds under grft aid
Donations received
Insurance daim
Legacies
Voluntary Income
25,742
3.487
25,742
3.487
5.244
8,559
26,573
735
3,6C6
7,616
603
5,244
1,140
7,419
23
9,416
9,416
3,000
42,133
51,508
57,892
Actlvftlgs for gM•rallng funds
Use of rooms
Chuich fund raising events
Fairtrade sales
Other income
Actwth8s for generaling funds
9,737
3,294
424
9.737
3.294
424
1,261
385
13,455
13.455
1,646
Inv08tmont Income
Bank Interest
CCLA Investment In(x)me
Property rental
Investment income
903
22.311
5.247
28.461
903
22,311
5,247
28,461
1,831
21,870
8,202
31,703
Incomo from charltablo actlvllle•
Church events
Exercise dasses
Lunch Club Income
Income from charilable acbvitses
802
802
4.765
5,567
4.785
5,567
1,182
1,238
Costs of generntlng funds
Church events fund raising
Bungalow insurance
Bungalow maintenance
FairTrade purchases
2,194
264
2,194
264
3.904
238
1,110
411
3.904
Costs of generats'ng fijnds
3,024
3.904
6,928
1,759
URC Mlnlstry & mY￿10n Fund
The church conlributes to the centsl URC Costs of training and providing ministers {including the
centralised payment of st"pends. pension conributKJns and other benefits for mintstersl, njnning the
denomination, and the wder missw of national church. This annual budget amounts to some
£22 million. 83% of whth ￿lateS to MIn￿ty costs. and 93% is pn)VKled through the Ministry & Mission
contributions from churches.
Page11

West Orchard United Refornied Church
Notes to the accounts for the year ended 31 December 2022
Unrestnde(I fu
Restricted
funds
2022
Total
furwJ8
2022
Total
funds
2021
Note
2022
Dlrect mlnhtortal costs
Ministevs fixed car allo%ran¢e
Ministe¢s travel costs
Minister's telephone
Ministorfs books and training
Manse Water
Manse council tax
Manse maintenance
Direct ministerial costs
Costs of Church actlvltle8
819
157
819
157
820
493
621
100
191
1,793
100
191
1,793
181
298
1.732
1,263
181
Worshlp. pral•• and tsachlng
Pulpit supply
Music
Worship costs ind fltr•Ms
Junior Church
Children Actmty Days
Cards & communicatson
Church events
Subscripbon
Children & Family Work
1,120
1,744
1.276
1,120
1,744
1,276
30
110
1,318
833
1,561
3,274
527
1.561
3.274
527
37,167
47,660
1,135
3,246
115
32,704
39,461
37.167
38.128
9.532
Other progrnmmo8
Training
Legacy expenditure
Lunch Club Costs
Exercise class costs
Other costs
3.083
3,083
258
131
1,161
258
131
131
102
1,263
3,083
258
Church propBrty co•ts
Oirect cleaning costs
Olher cleaning and grounds cost
Electruty
Gas
Water rates
Insurance
Maintenance
8,719
1.819
8,719
1,819
306
11,486
1,828
5,694
29,512
59.364
9,192
902
1,393
5,573
434
5,703
13,121
36,318
11.486
1.828
5.694
24
29.512
29,512
29,852
Admlnlstrnllon
Staff Costs
Photocopy I print ¢osts
Paper & Ssationery
Rent of phOtocop￿r
Church telephone
Legal & Professional fees
Administration
18.207
876
1.226
439
1.730
2,126
24,604
18,207
876
1.226
439
1.730
2,126
24,604
6,082
835
1,006
289
1,373
9.585
Costs of Church athltle8
,100
Page 12

West Orchard Unlted Refornied Church
Notes to the accounts for tho year ended 31 December 2022
Total
ftjnds
2021
Note
General Dewgnated
2022
Jnds
funds
10
Donatlon• mado
Carriers of Hope
Christian M"d
Coffee Tots
Commitment for life
Coventy City Mission
Coventy Fc4Jd Bank
Coventy & Nuneaton methodist thurch
Coventy Refugee & Migrent Centre
Coventy Youth for Christ
DEC Ukrain Appeal
Foleshill URC
Guides I brownies
Hardship fund
Macmillan Cancer SupFX)rt
Myton Hospice
Pancreatic Cancer
Royal Brity'sh Legion
Salvatson A￿Y
Scouts
St Andrews House
St Francis Employ Support
Teenage Cancer Ta￿t
URC silence
Zoe's Place Trust
350
350
346
900
1.268
514
156
346
400
1,268
347
156
523
1,241
1,000
100
75
167
308
308
300
1,706
300
1.706
500
400
20
1.522
387
214
95
350
400
350
308
20
1,522
37
214
95
842
350
500
4CNJ
350
144
20
379
20
20
492
142
DonatK*n$ made
3.557
6,190
Page 13

West Orchard United Refornied Church
Notss to th¢ accounts for the year endfjd 31 Do¢ember 2022
Un[estrw￿ funds
tksignated
2022
Restrtded
fund$
2022
Total
funds
21Y22
Total
funds
2021
2022
Note
Investments
Market Value at 31 December 2021
Additions in year at cost
Net gain l (loss) on revaluat
Market Value at 31 December 2022
810.945
810.945
714,708
100,746
710.199
100,746
710,199
96,237
810,945
£500,000 was invested in 259,121.06 units in COIF Charity EthKal InveStM￿t Fund with CCLA in 2015.
The market Value of the investment at 31 December 2022 was £710.199
12
Gross tran8f8rn botWOon lund•
Legacy
Property Fund
Lunch Club
Exercise class
40.000
120.OC(J)
1.9CKJ
140.0001
20.CNJO
11,9001
21.9
21.900
13
Dobtor8
Tax recoverable under grft aKI
Debtors
932
932
932
932
754
754
14
Bank and ¢a$h balanc••
CAF Bank Current Ajc
CAF Bank Gold Alc
Shawbrook Bank
Bank and cash balances
2.013
10.041
2.013
20,000
180.000
202.013
3,443
lo,C￿0
275 000
288 443
9,251
180.000
189.251
12.054
708
15
Credltorn - amounts
falling due wlthln on• y•4r
Utilities
9,659
9,659
4,888
16
Restrfctod Fund8
1.431
6,384
1.431
6,384
719
4,507
Voluntary Income
Income from charitable activFlies
Donations made
Legacy expenditure
Transfer to General fund
{6,8491
{6,8491
13.795)
1258
708
258
708
1,431
The Church operates four restricted fijnds. Each financial year appeals are made for a variety of causes
or organisations of a Charrtable nature. Payments from this fund match the sums received ursder the appeals.
However, as some appeals ¢ross the year end, and there are usualty a number of collecbons over Christmas
there are nofm8lly balances at the end of any finanual year. Balance at 31 Dec 22 was U46
A £500 donats'on receNed in 2017 SFofEd rt be used for dementia projects. Balance at 31 Dec 22 was £462
P￿e 14

West Orchard United Rofomied Church
Nots¥ to th• aeetyjnts for the yearended 31 December 2022
I ranslers Itol Bal9n￿ at
31
D￿rntser
2022
Be￿ 8t
01 Jawry R￿pts ￿ paYn￿ts in
2022
Ihe Year
the Year
Unrealised
Gain on
Im185trnent
Ger￿rnI
Fund
17
Deswated Funds
Property FuThJ
Youth Fund
Redevelopment FurKI
Legacy
Unrealised Gain on Investnwl
Lunch Club
Mi&8Son, Oulroth. Worship fund
(Xl.213)
1961)
(2,389)
1995)
13,187
862
1,021
2.389
646,703
310,945
5,391
101,488
{40,(NJOI 605,708
210,199
5,173
84,321
110),746)
4.765
(3.083)
137,16n
11,900)
Total
1,091.337
5.567
74,808
100.7461
21,900
899,450
The C1￿1¢h operalos seven d8signaled fijnds V•ith tho approv4 of Churth Megling.
The proporty lund maintsins 811 Church propety and meets prcyety reL91ed running thst5. By d8cision
of 8 prevtgus AGM. 811 historical balances plu3 the annually agreed transléf from general lund, and any
designated donati¢n$, artr available to the Chufch's Managemeth Commltt¢* to meet the objectives of
the fund. This approach allows th& Comm￿￿e to operate wth ConshIerab￿ freedom of budget tjovdub'on
froffl Church Meetin9, while permrtb'ng Ihe (xxnmrtle¢ lo Flan oper8b.ons on a knger temi basis.
The Ytxth Fund receives donat￿n3 fnyn th& c*urth speoficalty fry profr8ds for young pecyle.
also a¢￿unIS for the receipts arHS pèymerts asxKi8ted wrth the children's aclivity days and summer
holiday club arKI retaIr￿ any Su￿U$ m•Jg.
Th• Church R￿j￿•10pm•nt Fund holds Ihe ba18n¢o of dwatkn$ made and fund8 r818ed for the
Church Rgdevelopment Projec* less any mon*$ exp8nd8d on wi¥ecl.
The Legacy Fund was created in 2014 the recapt of a lega￿ of £1,296,500 from 8 Church nK8mbor
Church Meeting agreed lo $¢1 aside 10% of the legacy in the Walter Hope Fund lo be di$tn'buted lo good cause8
Fund$ worg 811 distribut8d by Oec 2017 and the W8ller How Funtj was cbs•d. Church Meeting agreed that 10%
of Investment income ea(* ye81 be don8ted to than1￿, as Teccommended by Eklers.
Invèstment in ChLwch bLMldings has ftjrthor rthc4d thè lund and the balar￿8 has been invested lo
provldo an Incm str￿rn for the thurth.
R•v•ul•don rv88pn. Unrealised wns on Invests￿ hald in a RevaluatKJn Reser¥e acco￿
and wll onty be realised on the 8•10 of th• in¥eslm¥nl
Lunch Club prowdes a cg)ur3e lunch each week for senior members of the congregth'on and the community.
A don81￿)n 1$ mode to the church and the balarKe of lund8 are hekl in thtr D84ngt¢d Fund.
Ml88lon. Wor8hlp and Outrea¢h Fund was creatad in 2018 aftw Ch¥Jrch Meeting approvèd re¢ruitmont of
Mission. Out￿a¢h and Worship Lead8f and £2(KI.CO) was set a5Kle from the Legacy lo fund $818ry and
project t¥)sts for fivo year peiic*J.
Page 15

West Orchard United Refornied Church
Notss to the accounts for the year endtd 31 December 2022
2022
2021
Note
18
Staff costs and tru$tW8 Oxpensos
Salary costs
52,057
38.404
At 31 st December 2022 the Charity has 4 empbyees
No employees had emoluments in excess of £60,C
Employeè numb8rs
Average number of employees (based on 37 hour we8kl
19
Tru8to0•
The Church is a registered as a chanty with thè cha￿ CommissK)n and the serying Elders of the Church
with the Minister are the registered Trustees.
No sums We￿ reimbursed to the trustees for th￿r work as trustees
b)
The minister, who is a trustee, lives rent free in a house 'owned' by the Church,
although vested in the United Refom)ed Church Iwest Midlands) Trust Limrted The Church
maintairss the propety. and pays counrjl tax on the property in line with URC policy. The Church 81s0 pays
the minister a fixed car allowan¢e and travel expenses in line wth URC Folicy, pays for the telephone in
the manse allocated to Church busness, and pays a l%)ok alkMan(x also water rates.
While travel and other expenses may be pahJ to trustees relabj trj vanous needs of tho Church, none
of these payments rdale to their duties as irustees.
20
Pon•lon•
The minister is employed by the Natbonal Church and pension contnbubons and arrangements are dealt wlh
through that arrangement. The Church OFwates a workp￿6 pensK>n scheme wth NEST which has 2 membe
21
Contlngont Ilablllty
There are no matsrial conts"ngenl 1hqbi1it￿.
22
Pogt-balanc• shoot wents
At Church meeting on 05 December 2021 rt was agreed that West Orchard URC would unite with
Warwick Road URC. The new Church will be known as Baginton Road URC and a new CIO will be
set up in 2023 and the asset of Char￿eS transferred to the new Chanty
Page 16

West Orchard United Refomied Church
Notgs to the accounts for the year endod 31 December 2022
Restricted
lunds
2022
Total
fijnds
2022
Totsl
funds
2021
2022
2022
Note
23
Don•tlons recelved (detailod anatysi# of part of nots 21
Scout group
1,680
Guides
320
Jam
42
Funerals I Weddir
910
Flowers
335
Tea Dance
705
Church Away Day
Other Donatsons
1,680
320
42
910
335
705
245
140
213
1,452
1,452
5.444
603
24
Malntsnance and m•Jor rnp•lr81Item• > £1.000)
Refurbish Office
BRURC Sign4e
Smal Hall decoralion
Electric Heaters
Church roof repair
Garden Care
Water healer repair and replxe
Redevelopment plans
Other Repairs and Equipment
4.775
3,525
4.775
3,525
1,000
5,950
2.400
3.327
1,462
3,384
8,971
3,327
1,462
8,971
4,771
Totsl Proporty Malnt•n•n¢•
29 512
13.121
Page 17

West Orchard United Refornied Church
Notes to the accounts for Ihe year ended 31 December 2022
Independent examinerfs report
I report on the financial statements of 1st Orchard URC for the year ended 31 December 2022. which are
set out on pages 10 to 19.
Respectlve regponslbllltles
The Church is ￿ponSIble for the prepara￿n of the finarKaal ststements, and cM)nsiders that the audit
requirement of Section 43{21 of the Charrties Act 1993 (the Adl does not appty. It is my responsi￿.1￿ to
state, on the basis of procedures specified in the general directions given ty the Charlty Commissioners
under Section 43171{bl of the Ac( whether partscular matters have come to my attentson.
B•81• of Indepondent Examinge$ r•port
My examinab'on was carried out in xcordance with the gerwal directions of the Charity Commissioners.
An examination includes a review of the accounb'ng rwds kept by the Church and a comparison of the
accounts presented with those records 1181$0 includes consideratK>n of any unusual items or disclosurès
in the financial statements, and seeking explanat￿nS conceming any such matters. The prccedures
undertaken do not provide all the evthn¢e that would be required in an audiL and consequenlty I do
not expres$ an audit opin￿n on the viffw gwen by the finanual statements.
Indopondent ExamlMrf8 Statement
In connection wrth my examinabon of the Church funds. nothing came to my attenb'on which gave me cause
to believe olheNise than that the financial stslements accord wrth the accounting records of the Church, and
that those records sab"sfied the requirements of the A¢t.l am not aware of any matter to whrh attenb'on
should be drawn in order to enab￿ a proper understanding of the finanoal ststements to be reached.
Signed by Ihe Independent Examiner.
Dated..
Diana Grain
clo RLsgby United Refonned Church
40 Hillmorton Road
Rugby
CV22 SAD
Page 18