WEST ORCHARD UNITED REFORMED CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Charity number 1130080
Page11

WEST ORCHARD UNITED REFORMED CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2024
Index
Page
Report of the Trustees
Statement of Flnancial Activities
Balance Sheet
Notes to the Financial Statements
l. Accountlng policies
2. Voluntary Income
3. Artivities for generating funds
4. Investment income
5. Income from Charitable activltles
6. Costs of generatlng funds
7. URC Ministry and Mission Fund
8. Direct ministerial costs
g. Costs of church activities
10. Donations made
11. Investments
12. Gross transfers between funds
13. Debtors
14. Bank and cash balances
15. Creditors- amounts fallin8 due wlthin one year
16. Restricted funds
17. Designated funds
18. Staff costs
19. Trustees
20. Pensions
21. Contingent liabillties
22. Post Balance Sheet events
23. Donations received
24. Maintenance and Major repair5
10-17
Independent Examinerfs Report to the Trustees
18
Page12

WEST ORCHARD UNITED REFORMED CHURCH CHARiri
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ADMINISTRATIVE INFORMATION
West Orchard United Reformed Church Charity is a local church of the United Reformed
Church in Great Britain, and is a rnernber church of West Mldlands Synod of the Church. It
was registered on 10 June 2009 as Charlty Number 1130080.
West Orchard United Reformed Church is situated at:
Baginton Road
Coventry, CV3 6FP
Telephone 024 76 419927
Email: westorchard@yahoo.co.uk
www.westorchard.urc.or
Bankers:
CAF Bank Limited, 25 Kin8s Hill Avenue, Klngs Hill, West Mallln& Kent, ME19 4JQ
The members of the Elders, Meeting for the time being are recognised asthe charitytrustees.
Those who served as Elders in the year ended 31 December 2024 were:
Mrs Susan Davls
Miss Pauline Luckett
Mrs Jenny Barnes
Mrs Margaret Costigan
Mrs Pamela Dawson
Dr Crawford Dow
Mrs Mary Goodwln
Mrs Sarah Jarrad
Mrs Margaret O'Kane
Mrs Susan Matthews
Mrs Marilyn Sanders
Church Secretary from 17 July 2024
Church Secretary to 17 July 2024
From 17 July 2024
From 17 July 2024
To 17 July 2024
To 17 July 2024
From 17 July 2024
The Church bulldlngs, manse and bungalow are vested in the United Reformed Church (West
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 activities of West Orchard United Reformed Church are overseen by the Elders Meeting
of the Church in accordance wlth the provisions of The Structure of the Untted Reformed
Church determined by the General Assembly of the United Reformed Church. and
supplemented by the rules of West Orchard Church. The governing document of the
registered charity15 a statement adopted bythe Church Meeting on 29 March 2009.
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 lof all
members wishing to attend) gives general guidance on the life and work of the Church.
Up to 15 Elders are nominated and elected by members of West Orchard URC in Church
Meeting. Elders ser4e 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 and the Church Treasurer are the trustee5 of the
re8lStered charity during thelr period of service as elders.
In 2024the Elders Meeting met 12times. It is a55iSted in the administration of the Church and
its property by cornmittees established for Management, Finance, Personnel, Discipleship.
Pastoral, Social and Administration
OBJECTIVES AND ACTIVITIES
As a local congregation of the United Reformed Church, West Orchard URC seeks to advance
the Christian religion through Its activities and the facilitles offered to the communlty by Its
buildln& and Its objertive is described rnore speclfically in Its mission statement as "sharlng
God's love so that all may know Jesus"
The Elder5, Meeting is aware of the Charity Commission's guldance on public benefit in" the
Advancement of Religion for the Public Benefiv, and ha5 regard to it in the administration of
the Church.
The Elders, Meeting believes that the Church provldes beneflt to the public by:
Providing resources and facillties for public worshlp, pastoral care and spiritual, moral
and intellectual development, both for the con8regation and for anyone else who wlshes
to benefit from what the Church offers:
Promotlng Chrlstian values and servlce by members of the congre8ation to the
community, for the beneflt of indlviduals and society as a whole.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
West Orchard URC is a friendly informal church made up of people from differln8 backgrounds
united by our falth in God and his Son, Jesus Christ. The original church was bu51t in 1776 in
Coventry city centre but was destroyed in the blltz of 1940141. It was rebuilt on its present
site in south Coventry in 1947. In recognition of the past, the stained-8lass windows of the
new church reflect many of the trades upon which Coventry built Its reputation over the
years, as well as acknowledglng our own origins.
In 2021 we entered into discusslons to joln togetherwlth oursister church WanNick Road URC
and on 05 December 2021 our church meeting voted to accept the resolution to merge with
Warwick Road and create a new church. A new charity 15 in the process of being set up and
the new church is called Baginton 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 former church separately.
During the last twelve months we have met for worship each Sunday. We welcomed a new
pastor to our fellowship in April 2024. The morning services are family centred in their style
of worship
all ages are included. We have used a combination of modern songs and
traditional hymns led by our singing group. Sunday evening services are usually more
meditative, quiet and thoughtful. We have formed strong partnerships with other Christian
Fellowships in the area especially the Belonging Church and Quinton Park Baptlsts. We have
tried various new forms of worship- eg café style worship and agenda-less worship. We have
Advent and Easter courses and several home groups who facilitate bible studies and
discussions. Womens, prayer breakfast and mens, breakfast give more opportunity for
reflectlons and fellowship. With the help of our pastor. we set up a new prayer room as a
place for weekly prayer meetin8s and individual private prayer.
Our membershlp at 31 December 2024 was 71.
We have a heart for outreach and In the year have been pleased to see expansion in our
Bounce and Play toddler group, call In for coffee mornings, Slng Your Heart out Group, Tea
dances. craft group and adult keep fit class. We host a weekly lunch club for the elderly and
in July had a Holiday from Home with three days of activities includln8 an outing for senior
members ofthe community.
Younger members enjoyed an Easter Fun Day, and our "Landlubbers" themed Summer
Holiday club was well attended by preschool and primary aged children in July. This included
a brilllant puppet show from Thrive Christian ministry. Our childrens, Christmas activity dav
included a visit from the ever popular alpacas. We continue to have good relationships with
local schools to support religious education. We also have busy Scouting and Gulding groups
who meet In the church centre.
Socially, we started the year with a highlight- the annual Burns supper. Throughout the year
we held games nlghts, musScal concerts, cream tea, charlty soup lunch for Christian Aid and
Macmillan coffee morning. We ended the year with another hl8hlight- the Christmas Bazaar
which raised fvnds for our Church and St Andrews House care home.
All church users are requlred to adhere to statutory chlld protection regulations and key
voluntary helpers who care for children have been DBS checked. There is a designated Child
Protertion Officer.
During 2024the members and friend5 of West Orchard raised £6.953 which has been passed
on to 16 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 number of willing people. The commitment of these members and friends of West
Orchard is a particular strength of our Church. These people work tirelessly to promote
Christian values and to minister to the community in order to benefit individuals and society
as a whole.
Pagel 5

FINANCIAL REVIEW
In the year ended 31 December 2024the Charity had an overall deficit of £100,927 {2023 had
a deficit of £64,285). These figures are after accounting for the movement in the unrealised
gain on investment which was a reduction of £8,925 in 2024 (increase of £69,755 in 2023).
The deficit for church operations before taking account of the movement in the value of the
investment wa5 a deficit of £121.680 in 2024 (deficit of 134.040 In 2023). Income increased
in the year by a greater amount than costs went up resulting in this lower deficit.
The total resenies of the charity at 31 December 2024 were £743,94812023: £844,875).
Movements on the various funds making up the result for the year were as follows:
Increase/ |
(decreose)
11,168)
{121,385}
21,646
{100,927)
At 31 Dec 24
8,666
709,479
25,803
743,948
At 31 Dec 23
9,854
830,864
4,157
844,875
General Fund
Designated Funds
Restricted Funds
Total Reserves
General Fund
Income to the General Fund was £124,203 which was £34,158 more than in 20231£90,045).
This included a legacy of £29,485 and an increase in room bookings and in donations from
Belonging Church. Freewill offerings were marginally higher than in 2023 and investment
income was £1,423 lower due to selling some units of the Investment in the year.
Expenditure was £192,015 which was £71,072 more than in 2023 (£120,943). £68,541 af this
increase was due to the cost of employing a pastor in April 24 and the Incluslon of the cost of
the Outreach minister, previously recorded in the deslgnated fund, now in the General Fund
from 01 Jan 24. Most other costs Increased with Inflatlon.
The trustees approved a transfer of £10,000 from the Legacy Fund to the General Fund to
coverthe deficlt for the year and add to the general reserves.
Designated Funds: There are six Designated Fund5 (note 17 In the accounts) which had an
overall decrease in the year of £121,385 (2023 had a decrease of £68,586). Two of the funds
have been closed in the year.
l. Property Fund
Movement-£20,726
£76,465 was spent on property in the year. This included £61,164 on the alterations to the
Apse area of church and £4,150 on decorating and setting up the pastols office. No other
major repairs were carried out in the year. There were insufficient funds in the property
account so £55,739 was transferred from the Legacy account. The balance on the fund at 31
December 2024 is zero.
2. Youth Fund now closed
Movement-£773
The designated youth fund was agreed to be closed down in the year and the balance from
01 Jan 24 was Spent on childrens activity days. Donation5 from coffee in church are now being
added a5 donations to the General Fund.
Page16

3. Legacy Fund
Movement-£65,739
This fund was set up in 2014 on the receipt of a legacy of £1.296,500. £292,650 was
transferred to other Church funds in 2014 leaving a balance of 1,003,850to be spent on major
projects as decided by church meeting. In 2024 £10,000 was transferred to the General
resenies of the charlty and £55,739 transferred to the property fund. The balance at 31
December 2024 was £434,407.
4. Misslon, Outreach and Worship Fund - now closed
Movement -£24,996
This fund was created in Dec 2018 by transfer of £2(K),000 from the Legacy Fund to cover the
salary and general costs of a Mission Outreach and Worship leader for a five year period to
31 December 2023. The remaining balance on the fund at 01 January 2024 was transferred to
the General Fund and the employee costs were taken from general funds In 2024.
5. Unrealised Gain on Investment
Movement -£8925
In 2016 £500.000 was Invested in a CCL4 Ethical Investment fund. The investment was valued
at £779,954 at 31 December 2023 glving an unrealised gain of f279,954. In 2024 withdrawals
of £80,OQK) were taken from the fund realising a 83in of £29,678. The remalning balance was
valued at £720,707 at 31 December 2024 reducing the unrealised gain by £8,925 to £271,029.
Any gain will only be realised on the sale of the investment.
6. Lunch Club
Movement -£226
This fund records all receipts and costs of the Lunch club which serves a meal each week to
senlor members of the community. A donatlon to church funds of £1.950 was made in the
year. The balance on the fund was £4,043 at 31 December 2024.
Restricted Funds
We now have four restricted funds.
£89 relates to monies collected but not yet paid to other charitles at the year end.
A donation to be used for dementia services has a balance of £462 at Dec 24.
The manse was vacated in Dec 22 and temporarily rented from May 23 to April 2025. A
restricted fund was set up to hold the rental income less all costs related to the manse. The
balance at 31 December 2024 was £16,520.
West Orchard Preschool closed in 2017 and the balance of £8,941 from its accounts was
recelved from the Charlty Commlsslon -to be used for preschool chlldren. The balance at Dec
24 was £8,532.
Total restricted funds at 31 December 2024 were £25,803.
Reserves Policv
The aim of the Trustees is to achieve unrestricted general funds, which are the free reserves
of the charity, at a level which will support the day to day running costs of the church for a
period of three months. At 31 December 2024 the unrestricted reserves were £718,145.
This report was approved by the Elders, Meeting and is signed on its behalf by S Davis
, as Church secretary.
Page17

West Orchard United Refomied Church
Statèment of financial activltes for the yoar ended 31 December 2024
nrestricted fu d
General
Designated
2024
2024
Restricted
funds
2024
Totsl
ftjnds
2024
Total
funds
2023
Note
Incomlng r880urcas
Incomlng Tesources frorn generated funds
Voluntary Income
Activities for generating funds
Investment income
Income from charitable activities
Oth8r Income
74,847
16,651
30,905
14,955
89.802
16,651
47,513
5,798
1,800
42,427
18,514
41,569
4,649
26,903
16,608
5,798
1,800
Total incomlng rosources
124,203
31.563
161,564
134.062
Ra8ourco8 •xp•ndod
Costs of generating funds
Charitable activities..
URC Ministry & Mlssion Fund
Direct ministerial costs
Costs of Church activities
Donations mad8
2,135
509
2,844
2,235
39.256
39,256
39,258
12.1501
221,417
7,344
148,111
2,513
80,803
2,964
6.953
231,878
9,486
10
Total ro8ources expended
192 015
9,917
283.244
268,102
Net ineomingl Ioutgolng)
re8ource8 b•forn tran8l0r•
(67,812)
(75,514)
21,646
(121.8801
(134,0401
Galn l (108•) on InV￿tments
29,678
(8,925)
20,753
89,755
Gr088 transfern botw••n funds
12
38,948
(36,946)
Ngt movement In fund•
121,385
21,846
100.927
64,285
Reconclllation of funds
Fund balances brought forward
at 1 January
Net fflovement In fund8
Totsl funds carried forward
9,854
(1,188) (121,385)
8,666
709 479
830,864
4,157
844.875
(100,927)
743,948
909,160
21,646
25,803
{64,285)
Page 8

West Orchard Unlted Reformed Church
Balance sheet as at 31 Decemb6r 2024
Totsl
ftjnds
2024
Totsi
funds
2023
Note
Flxed assets
Tangible assets
Investments
1¢
11
720,707
779,954
720,707
779,954
Current assets
Debtors
Other debtors
Bank and cash balances
13
1,730
6,430
16,911
688
42,146
66,527
14
25,071
109,361
Less current Ilablllti￿'.
Creditors - amounts
falling due within one year
N•t currnnt a8Set•
15
(3,630)
21,441
(44,440)
64.921
Total net asset•
742,148
844,875
Ropresentad by .
Charitable fund8
Re8trl¢tsd Funds
16
25,803
4,157
UnrMtrictod fund•
Deslgnated
Genwal
17
709,479
8,666
830,864
9,854
Total funds
743,948
844.875
Approved by the Church AGM held on tolilis and slgned on its behalf by the Treasurer and Chair of the rneeting
Signed
+y
Signed
Treasurer
Chair
Page 9

West Orchard United Reformed Church
Notes to the accounts for the year ended 31 Decemb?r 2024
Note
Ac¢ountlng policies
Ba8ls of accounting
The financial statements have been drawn up in accordance with applicable accounting standards.Th&
financial statements have been prepared in accordance with the Statement of Recommended Practice:
Accounting and Reporting by Charities ISORP 2005) issued by the Charity Commission in March 2005,
and the United Refomed Church guidance The accwals basis of accounting has been adopted and the
principal accounting policies set out below are applied consistently.
la
1b
Fund accountlng
Unrestricted funds are available for use at the discretion of the Church in furtherance of it8 charitable
objectives.
Deslgnated funds derive from a decision by the Church to allocate part of our general fund monies into
funds for a specific purpose. The decision to create a designated fund can be reversed at any time. with
the retum of some or all of the balance{s) to general funds.
R•strlcted fund8 are subjected to restrictions on their expendituré imposed by the donor, or contained
in the temis of a grant. These monies are not at the disposal of the Church Meeting.
1¢
Tanglble fix•d assets
Freehold property: The Church, manse and bungalow {¢urrently tenanted) buildings are vested in
the United Reformed Church (West Midlands) Trust Llmited and form no part of the assets of the Church.
Wesl Orchard is howev8r responsible for maintenance and upke8p. and writes off all such expenditure in
the year It is incurred. Revenue can be earned and retained by West Orchard from these a6sets.
Equlpment: All equipment purchases a￿ written off in the year of purchase.
1d
Incoming rg8ource8
All voluntary giving Is included in the financlal statement8 for the period in which it is received. Donations
under grft aid plus the associated lax recovery are ￿COgnised as income when the donation is received.
Legacies are accounted for when their receipt is certain and can be properly quantified. All other income
Is generally recogntsed when it is recelvable,
Resources expended
Resources expended are recognised in the period to which they are incurred and Include attributable
VAT which Gannot be recovered. They are allocated to the particular aclivity to which they relate.
Governance costs represent direct expenditure on the governance of the Church, including the production
and independent scruliny of these financlal statements. As most of the governance. management and
activities of the Church are carried out by volunteers, this intangible cost is not included in Ihe financial
statements as this voluntary contribution to the life of the Ghurch is incalculable.
Taxation
As part of the United Reformed Church, the Church is an excepted charity within the meaning of the Taxes
Acts. Accordingly it is potentially exempt from taxatlon in respect of income and capital gains received to
the extent that such income or gains are applied to exclusively charitable purposes. No provision for
taxation has been made in these financsal Statements.
le
1f
lg
Investments
Investments a￿ stated at their market value as determined by our Investment advisors. Any ￿valUation
gain or loss is taken to the Statement of Financial Activities. Unrealised gains are held in a revaluation
reserve until the gain is realised.
lg
Cash flow statem•nt
A cash flow statement is not mandatory unless income exceeds £1.4M and has not been produced as this
15 not considered to contribute to the understanding of the accounts.
Page 10

West Orchard United Reformed Church
Notes to the accounls for th• year ended 31 December 2024
Unreslri¢l d funds
General
Desrgnated
2024
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Note
Voluntary Income
Envelopes and standing orders
Cash
Special collectlons
Tax refunds under gift aid
Donations received
Legacies
Legacies
Voluntary Income
22.679
3.852
22,679
3,852
4,898
7,744
21,144
29,485
22,533
3,596
4,780
7,811
3,707
4,898
1,116
8,941
6,628
12,203
29,485
23
74.847
14,955
89,802
42,427
A¢tivtti08 for generatlng funds
Use of rooms
Church fund raislng events
Other income
Actlvities for generating funds
13,339
2,438
874
16,651
13,339
2,438
874
16,651
16,270
1,310
934
18,514
Inve8trn•nt Incom•
Bank Interest
CCLA Investrnent Income
Propety rental
Investment income
1,054
21,451
8,400
1,054
21.451
25,008
1,618
22,310
17.641
16,608
Income from charitable activitles
Church events
Lunch Club Incoma
Incomé from charitabte activitles
317
5,798
5,798
4.649
Co8t8 of genernting fund8
Church events fund raising
Church event5 social
Bungalow insuran
Bungalow maintenance
1,843
1,843
1,525
292
292
509
292
418
509
Costs of generating funds
2,135
509
URC Mln18try & Mlsslon Fund
The church contrlbutes to the central URC costs of training and providing ministers (including the
centralised payment of stipends, pension conributions and other benefits for mlnisters), running the
denomination, and the wider mission of the national church. This annual budget amounts to some
£22 million, 830kn of which relates to ministry costs, and 93% Is provided through the Ministry & Mission
contnbutions from churches.
Page11

West Orchard United Reformed Church
Notes to the accounts for tha year anded 31 December 2024
Unres
General
2024
'cl d funds
Designated
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Note
Oirnct ministerial costs
Minister's fixed car allowan
Ministerfs travel costs
Ministerfs telephone
Ministerfs books and training
Manse Water
Manse council tax
Manse maintenance
Direct ministerial costs
C08ts of Church actlvlt188
Worshlp, praise and teaching
Pulpit supply
Music
Worship costs incl flowars
Junlor Church
Children Activity Days
Cards & communication
ChurGh events
Subscription
Staff costs and expenses
1,810
1,661
1,955
1,810
1,661
1,955
308
982
785
1,876
645
68,541
78,363
2,280
1,546
1,090
62
408
1,022
1,977
489
773
209
785
1,676
645
68,541
77,381
773
209
48,197
other prograrnme8
Training
Legacy expenditur
Lunch Club cost8
other costs
4,074
4,074
88
3,486
124
3,610
88
Church prop•rty c08t•
Direct Cleaning costs
Cleaning costs
Electricity
Gas
Water rates
Insurance
Property maintenance
3.820
3,781
16,188
581
6,330
3,620
3,781
16,188
581
8.330
78,111
108611
2,834
2,561
18,391
1,486
6,160
99,830
131,262
24
2,155
75,956
Adminlstratlon
Staff Costs
Photocopy I prlnt Costs
Paper & Stalionery
Rent of photocopier
Church telephone & WiFi
Legal & Professional fee8
Administration
35.751
774
858
439
2,029
291
40.142
35,751
774
858
439
2,029
891
40,742
34,038
490
902
439
1,761
718
600
600
Costs of Church actlvities
148111
2.964
231.878
221417
Page 12

West Orchard United Refornied Church
Notas to the accounts for thè yoar ended 31 December 2024
stricted fun
Designated
2024
Restricted
funds
2024
Total
funds
20
Total
funds
2023
Nots
General
10
Donallons mad6
Alzheimer Society
81uebell Woods Childrens Hospice
Christian Aid
Carers Trust heart of England
Commitment for lrfe
Coventry Boys & Girls club
Coventry City Mission
Coventry Food Bank
Coventry Street Pastors
Coventry Youth for Christ
Dynamo Project
DEC Turkish earthquake Appeal
DefibTilator expenditure
Gab and Grab club - homesless
GAZA Appeal
Hope Coventry
Leprosy Mission
Macmillan Cancer Support
Mercy Ships
Mission For Aviation Fellowship
Myton Hospice
Open Ooors
Other
Pancreatlc Cancer
Royal Brrtish Legion
SANDS
Scouts
St Andrews House
Thrive Youth Ministrie3
TEN
Tiny Tim's Children's Centre
URC silence
Zoe's Place Trust
350
76
560
342
1,177
350
76
560
342
1,177
402
1,356
250
1,322
423
1,000
200
200
50
2(Kl
1,000
200
200
50
200
300
243
596
200
193
200
434
100
241
100
100
180
1,471
1,150
42
113
253
1,150
42
113
253
304
152
152
241
60
1,048
1,048
130
200
500
500
250
250
70
250
20
200
20
200
20
253
253
Donations made
Page 13

West Orchard United Refomied Church
Notes to the accounts for the year ended 31 December 2024
Unreslri
General
2024
ed funds
Designated
2024
Restricted
funds
2024
Total
fund8
2024
Total
fvnds
2023
Note
11
Govamancè costs
Independent examination l audit
Investments
Market Value al 31 December 2023
Disposal in year at cost
Net gain l (loss) on revaluation
Market Value at 31 December 2024
The maiket Value of the investment at 31 December 2023 was £779,954
£500,000 was invested in 259,121.06 units in COIF Charity Ethical Investment Fund with CCLA in 2015.
£80,000 was withdrawn fr￿M the fund in 2024 generating a gain on disposal of £29,678
11
779,954
{50.3221
710,199
69.755
779.954
720,707
12
Gross trnn8fern botween fund•
Legacy to General Fund
Legacy to propety Fund
Property Fund
Mission Fund
Lunch Club
Legacy
To General Fund
10,000
{10,000)
24,996
1,950
{24,9961
{1,950}
36 946
13
Dèbtor8
Tax recoverable under gift aid
Debtors
1,730
688
688
14
Bank and caBh balanc•s
CAF Bank Current AJC
CAF 8ank Gold Alc
Shawbrook Bank
10,736
6.175
3,384
63,143
Bank and cash balances
15
Creditor8 - amounts
falling due wlthln ono y•ar
utilities
3.630
44.440
Special
Collections
1,028
6,014
Manse
2,867
Chlldren
Total
4,157
14,955
16,608
(6,953)
(2,755)
209
16
Restrlct•d Fund$
Dementia
462
Voluntary Income
Rental Income
Donations made
Maintenance costs
Expenditure
8.941
16,608
(6,953)
{2,755)
209
89
462
16,520
Compar?live figures for 2023
246
5. 784
462
Voluntary Income
Rental Income
Donations made
Maintenanc8 costs
Cfwd
5. 784
9,241
(5, 002)
6,574
4.157
9.241
(5,002)
6,574
2, 667
1.028
462
Page 14

The Church operates four restricted funds. Each financial year appeals are male for a variety of causes
or organisations of a charitable nature. Payments from this fund match the sums received under the appeals.
However, as somè appeals cross the year end, and there are usually a number of collections over Christmas
there are norwnally balances at the end of any financial year. Balance at 31 Dec 24 was £89
A £500 donation re￿iVed in 2017 spcified it be used for dementia projects. Balance at 31 Dec 24 was £462
Manse was vacataed in Dec 22 and is being rented whilst unoccupied by minister.
Donation of £8941 from West Orchard Preschool was received in 2024 restricting its use to be for the benefit
of preschool aged chidren
West Orchard United Reformed Church
Notes to the accounts for the y•ar ended 31 Oecember 2024
Balance at
01 Janaury Receipts in Payments in
2024
the Year
the Year
Unrèalised Transfers Ito> I
Gain on
from General
Investment
Fund
17
Designated Funds
Propety Fund
Youth Fijnd
Redevelopment Fund
Legacy
Unrealised Gain on Investment
Lunch Club
Mission, Outreach, Wotship fund
Total
20,726
773
(76,465)
1773)
55,739
500,146
279,954
4,269
24,996
(65,739)
18,9251
5,798
(4.074)
{1,950)
124.9961
36,948
830,864
5,798
81,312
The Church operates slx designated funds viith the approval of Church Meetlng.
Tha property fund maintains all Church property and meets propety related running costs. By decision
of a prevlous AGM, all historical balances plus the annually agreed transfer from general fund, and any
designated donations, are available to the Church's Management Committee to meet the objectives of
the fund. This approach allows the committee lo operate wilh considerable freedom of budget devolution
from Church Meeting, while permitting the committee to plan operalions on a longer term basls.
The Youth Fund receives donations from the church specifically for projects for young people.
It also accounts for the ￿eIPtS and payments associated with the chlldren's activity days and summer
holiday club and retains any surplus made.
The Legacy Fund was created In 2014 upon the receipt of a legacy of £1.296,500 frum a Church rnember
Church Meeting agreed to set aside 10% of the legacy in the Walter Hopè Fund lo be distributed to good cause
Funds V￿re all distributed by Dec 2017 and the Walter Hope Fund was closed. Church Meeting agreed that 100
of Investment incom8 each year be donated to charities, as reccommended by Elders.
Investrnent in Church buildings has further r8duced the fund and the balance has been invested to
provide an income stream for the church.
Revaulation reservo. Unrealised gains on Investments are held in a Revaluation Reserve account
and will only be realised on the sale of the investment
Luneh Club provides a course lunch each week for senior members of Ihe Congregation and the communit
A donation is made to the church and the balance of funds are held in the Designated Fund.
Mission. W0￿h1p and 0￿reach Fund was created in 2018 after Church Meeting approved recruitrment of
a Mission. Outreach and Worship Leader and £200,000 was set aside from the Legacy to fund salary and
project costs for five year period ending 31 December 2023.. Balance transferred to General Fund in 2024
Page 15

W8St Orchard Unitsd Refomied Church
Notes to the accounts for Ihe year ended 31 December 2024
2024
2023
Note
18
Staff costs and Iru8tg0$ expensos
Salary costs
103,735
70.322
At 31 st December 2024 the Charity has 4 employees
No employees had emoluments in excess of £60,000
Employee numbers
Average number of FfE employees (based on 37 hour week)
19
Tru8to08
The Church is a registered as a charity with the Charity Commission and the serving Elders of the Church
are the registered Trustees.
No 8um8 were reimbursed to the tnJste8s for their work as trustee5
The minister, who is a trustee, lives rent free in a house'owned, by the Church,
although vested in the United Refonned Church (West Midlands) Trust Limited. The Church
maintains the propety, and pays council tax on the property in line with URC policy. The Church also pays
the minister a fixed car allowan¢e 8nd travel expenses in line wilh URC policy, pays for the telephone in
the mans8 allocated to Church business, and pays a book allowance also water rates.
While travel and other expenses may be paid to trustees related to various needs of the Church, none
of these payments relate to their duties as trustees.
b)
b)
20
Ponslon8
The Church operates a workplace pension scheme with NEST which has 3 members
21
Contingent li•blllty
There are no material contingent16abilities.
22
Post4>alance shgot oven1•
At Church meeting on 05 December 2021 it was agreed that West 0￿hard URC would unite wlth
Watwick Road URC. The new Church will be known as Baginton Road URC and a new CIO will be
set up in 2025 and the asset of bolh charrties transferred to the new Charity.
Pa9e 16

West Orchard Unlted Reformed Church
Notss to tho accounts for the year ended 31 December 2024
Unre
General
2024
tricted fvnds
Designated
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
23
Donations received (delailed analysis of part of notè 2
Belonging Church
8,600
Scout group
1,099
Guides
Jam
Funerals I Wèddings
Flowers
Tea Danoe
Balance from West Orchard Pre School
other t)onalion8
8,600
1,099
1,290
360
soo
270
955
500
270
955
8,942
779
300
340
750
8,942
779
633
12,203
8,942
21,145
Malntonance and major ropalrJ litem$ > £1,000)
Apse Development
Pa5torfs Office
Emergency Lights
Electric circuit boards
Bungalow roof
New Boiler8
Manse redecoration I rèfurb
(Xher Repalrs and Equlpment
61,164
4,150
1,463
61,184
4,150
1.463
1,020
4,565
9,280
70,625
3,866
10,474
9.179
9.179
Total Property Malntsnanc•
75,956
75.956
Page 17

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
WEST ORCHARD UNITED REFORMED CHURCH
Independent examiner's report to the trustées of West Orchard United Reformed Church
I report to the charity trustees on my examination of the accounts of West Orchard United Reformed Church for
the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act.).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 145(5)(b) of the Act.
Independent examlner's Statement
I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act" or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connectlon with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
L DP
LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB
Date,. 31 st October 2025
Page18