Shanklin United Reformed Church Charity Annual Report and Financial Statements for the Year
Ended 31 December 2025
Shanklin United Reformed Church Charity Annual Report for the year ended 31 December 2025
Administrative Information
Charity Number 1130459
Shanklin URC is situated in the High Street in Shanklin town centre, on the corner of Landguard Road. The building and the manse are held in trust by The United Reformed Church (Wessex) Trust Limited.
The Elders of the Church who have served from 1 January 2025 until the date this report was prepared are listed below:
Minister Rev Brian Harley Chairman Elected Elders Miss Sheilagh Courtnage Mrs Yvonne Sparks Mrs Ann Foster Mr Robin Wightman Secretary Mr Roy Wilson Resigned in January Mr Alan Hutton Mr Malcom Stevens Mrs Karen Ogier Resigned in January Elected at AGM Mrs Lou Jupe
Structure, Governance and Management
The Elders Meeting operates under the Basis of Union and the Manual of the United Reformed Church. The Elders are elected from among the Church Members in accordance with the Constitution of Shanklin United Reformed Church. The Elders usually meet each month, and bi-monthly members’ meetings are held in person with a Zoom facility for others to connect from home.
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Objectives and Activities
The Elders Meeting exercises oversight of the spiritual life of the local church. Church Members’ Meetings are usually held six times a year.
The Church Vision Statement reads:
Our aim is to build up a lively Church as an effective witness to Jesus Christ in the community and to provide a central and flexible resource for all ages and abilities.
The church is part of the Isle of Wight URC Group alongside the congregation at Ryde, though they have remained as two separate churches served by the one ordained minister. He continues to work 75% of the time for Shanklin and 25% for Ryde. Local pastorate expenses are shared.
Achievements and Performance
At the end of 2025, the membership of the church stood at 79. Seven new members were received while seven others had resigned. All year round the church welcomes holiday visitors and there have been a lot of new faces from the local community in the congregation over the later part of the year.
Sunday services continue to be times of great encouragement and have been well supported most weeks with signs of growth. Quite a few people also watch the livestream on YouTube which sometimes leads them to attend in person. Our midweek worship on a Tuesday, Bible Bite, has seen an increase in numbers and this is also streamed to YouTube and is appreciated by quite a few people. There are now two weekly prayer meetings, a daytime one at church and an evening one on Zoom, as well as bi-monthly special gatherings.
Charity Number 1130459
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Shanklin United Reformed Church Charity Annual Report for the year ended 31 December 2025
Other regular activities comprise The Well, our Wednesday drop-in warm space, several home groups for Bible study and prayer, and our busy parent and toddler group – CatURpillars.
Our ministry extends beyond our walls with monthly worship in two care homes and various school assemblies and visits. We support a member who serves as an Anna Chaplain working among elderly people in the community and two serve as Street Pastors. We seek to work with other local congregations as much as possible with shared worship in the afternoon or evenings and special events and outreach at Easter and Christmas.
Though we only have a few young people at our Sunday gatherings we continue to explore how to rekindle our youth and children’s work and have agreed to release funds to support the new Youth for Christ worker for the area. We run Messy Church four times a year which is very popular and our monthly Encounter café services tend to draw in a few more younger faces.
It has been encouraging that giving has again increased a little, but it was agreed to hold a Gift Day as our annual outgoings regularly exceed income. In spite of this, the church still feels it right to continue to get behind wider mission. Regular gifts are made to support our partner church and its school in Uganda, persecuted Christians in Pakistan, and more locally - IW Youth For Christ, Street and School Pastors, and the Christians Against Poverty Debt Centre. There have also been additional thank-offerings at Harvest time for TEARFUND’s Transforming Communities programme and the local Foodbank, and at Christmas for the work of the local hospice and the YMCA Mother and Baby Unit.
Financial Review
The General Fund is used for the day to day running of the Church and associate activities. The accounts show the offertory income (and the tax reclaimed on it) totalled £81,545 this year, which is up on last year (£64,221) by £17,324, a large part of the increase was due to the Gift day held in May. The total income into the General Fund for the year from all sources was £85,461. The day to day running expenses have also risen again this year to £79,981 from £75,726 last year. Which means that the General Fund has a cash balance at the yearend of £16,267 (last year £10,672).
We continue to be extremely grateful to our regular congregation who have continued to support us financially.
The Youth Worker Fund stands at £6,274 at the year end, the same as last year. We are looking to donate this balance to a new youth work project in the Sandown Bay area over the next two years.
The Maintenance Fund stands at £848 at the year end. (last year £2,033). Of this £336 relates to the balance of the gifts and grants for the work on the PA and AV systems.
For some time, it has been the Church's policy that, funds permitting, we would make donations of at least 10% of the Offertory given to the General Fund (including any Tax Reclaimed). These donations would be made to other charities or individuals as agreed by the Church Meeting. This year the donations were £1,404 short of this target and we will be aiming to make this up during 2026.
Reserves Policy
The Church does not have a reserves policy.
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Charity Number 1130459
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Shanklin United Reformed Church Charity Financial Statements Year Ended 31 December 2025
Treasurers Statement
I have prepared the financial statements on pages 4 to 11 for the year ended 31 December 2025.
……………………………………….................................................…………………… Colin Tamcken
Date ………………………………….
Independent Examiners Report
I report on the financial statements of Shanklin URC for the year ended 31 December 2025, which are set out on pages 4 to 11.
Respective responsibilities
The church is responsible for the preparation of the financial statements, and considers that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions of the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.
Independent Examiner's statement
In connection with my examination of the church funds, nothing came to my attention which gave me cause to believe otherwise than that the financial statements accord with the accounting records of the church, and that those records satisfied the requirements of the Act. I am not aware of any matter to which attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Signed by the Independent Examiner: ………………………………….....................…….. Date: ………….........………..
Name and address of the Independent Examiner:
Authorisation Statement
The Annual Report and Financial Statements on pages 1 to 11 were approved by the Shanklin URC Church Meeting on ………….............................……and signed on its behalf by
Name………………………………………………............….. Signature................................................................................
Charity Number 1130459
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Shanklin United Reformed Church Charity Statement of Financial Activities for the Year Ended 31 December 2025
| Notes Income Offertory Cash Gift Aid Tax reclaimed Other Income Bookshop Shanklin URC Youth Dividends and Interest Miscellaneous Caturpillars The Well Grants Total Income Payments Ministry & Mission Fund Bookshop Shanklin URC Youth Manse Church Donations 5 Miscellaneous Caturpillars The Well Depreciation 2 Youthworker Total Payments Transfers Between Funds 4 Net Income Fund Balances Brought Forward Fund Balances Carried Forward |
General Fund £ 29,630 39,931 11,984 320 81,865 147 2,717 732 85,461 40,008 3,937 20,163 6,750 5,423 0 76,281 -3,700 5,480 12,041 17,521 |
Designated Funds £ 0 0 0 0 0 862 0 0 1,123 814 2,212 5,011 862 0 7,097 774 818 9,551 3,700 -840 9,390 8,550 |
Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 6,274 6,274 |
Total £ 29,630 39,931 11,984 320 81,865 862 0 147 2,717 1,123 814 2,944 90,472 40,008 862 0 3,937 27,260 6,750 5,423 774 818 0 0 85,832 0 4,640 27,705 32,345 |
2024 Total £ 24,129 31,748 10,344 450 66,671 1,039 0 259 1,787 1,231 814 1,314 73,115 38,400 1,042 0 2,891 24,264 6,350 5,457 589 830 0 3,000 82,823 0 -9,708 37,413 27,705 |
2024 Total |
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|---|---|---|---|---|---|---|---|---|
The notes on pages 6 to 11 form part of this Financial Statement
Charity Number 1130459
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Shanklin United Reformed Church Charity Balance Sheet as at 31 December 2025
| Fixed Assets Current Assets Debtors Bookshop Stock Cash at bank Shanklin URC Youth Account Bookshop accounts Cash in Hand Total Current Assets Current Liabilities Agency Collections Creditors Total Current Liabilities Net Assets Church Funds General Fund Bookshop Shanklin URC Youth Account Maintenance Fund Caturpillars Fund The Well Youth Worker Fund Total Church Funds |
Notes 2 5 Notes 3 3 3 |
General Fund £ 0 1,752 16,267 18,019 498 0 498 17,521 General Fund £ 17521 17,521 |
Designated Funds £ 1,240 2,495 844 2,981 990 8,550 0 8,550 Designated Funds £ 4221 844 848 2537 100 8,550 |
Restricted Fund £ 6,274 6,274 0 6,274 Restricted Fund £ 6274 6,274 |
Total £ 0 1,752 1,240 25,036 844 2,981 990 32,843 498 0 498 32,345 Total £ 17,521 4,221 844 848 2,537 100 6,274 32,345 |
2024 Total £ 0 1,783 1,185 19,126 844 3,036 2,145 28,119 414 0 414 27705 2024 Total £ 12,041 4,221 844 2,033 2,188 104 6,274 27,705 |
2024 | ||
|---|---|---|---|---|---|---|---|---|---|
| Total | |||||||||
The notes on pages 6 to 11 form part of this Financial Statement
Charity Number 1130459
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Shanklin United Reformed Church Charity General Fund Statement for the Year Ended 31 December 2025
General Fund
Receipts
Payments
| Notes 2025 2024 Offertory - Cash 29,630 22,129 - Gift Aid 39,931 31,748 Tax Reclaimed 11,984 10,344 Legacy 0 0 Bookshop Donations 220 450 The Well - Donation 100 0 Catering 0 0 Weddings 0 0 81,865 64,671 Dividends and Interest Investments 0 0 Bank Interest 147 259 147 259 Miscellaneous In Memoriam 332 0 Ryde URC Expenses Contribution 1,837 1,468 For Queens Books 0 0 Harvest Supper 318 269 Freedom in Christ Books 90 0 Other 140 50 2,717 1,787 Grants Other Grant 0 0 Manse Repairs Grant 732 108 732 108 Transfers Between Funds 0 0 Total Receipts 85,461 66,825 Net Income - General Fund 5,480 -8,901 |
Ministry & Mission Fund Manse Water Insurance Council Tax Maintenance Church Electricity Gas Water Insurance Piano Tuning PA/Projection Expenses Cleaning Mileage/Travel costs Fixed Car Allowance Post and Telephone Donations Donations Made Miscellaneous Ishmael Concert Pulpit Supply Copyright Licence Office Expenses Photocopier Teaching Materials Catering Harvest Supper Software Licence/Web Site Costs Other Transfers Between Funds Transfer to Maintenance Fund Transfer to Caturpillars Depreciation Total Payments |
Notes 2025 2024 40,008 38,400 739 442 0 0 2,466 2,341 732 108 3,937 2,891 2,848 3,613 3,478 2,755 604 531 5,517 5,358 90 90 91 27 2,689 2,633 1,182 1,405 2,753 1,365 911 1,131 20,163 18,908 5 6,750 6,350 0 250 890 605 802 1,073 292 604 1,572 1,548 507 0 606 721 318 269 294 263 142 124 5,423 5,457 3,700 3,720 0 0 3,700 3,720 2 0 0 79,981 75,726 |
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| 5 2 |
Charity Number 1130459
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Shanklin URC Bookshop Profit and Loss 1st January 2024 to 31st December 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Sales | 862 | 1,039 | |||
| Opening Stock | 1,185 | 1,240 | |||
| Purchases | 600 | 447 | |||
| Less closing stock | 1,785 1,240 |
545 | 1,687 1,185 |
502 | |
| Gross Profit | 317 | 537 | |||
| Expenses | |||||
| Bags/labels | 23 | 0 | |||
| Staff | 45 | 50 | |||
| General Expenses | 24 | 10 | |||
| Postage & Stationery | 5 | 15 | |||
| Shop Maintenance | 0 | 97 | 15 | 90 | |
| Less: Donations to General Fund | 220 | 450 | |||
| Net Profit | 0 | -3 | |||
| Bookshop Assets | |||||
| Stock | 1,240 | 1,185 | |||
| Current Account | 2,951 | 3,001 | |||
| Cash in Hand | 30 | 35 | |||
| 4,221 | 4,221 | ||||
| Shanklin Designated Fund Statement |
URC Youth for the Year |
Account Ended 31st December 2025 |
| Receipts Basement Café Transfer from General Fund Other Receipts Compasion Total Receipts Payments Basement Café Costs Trips Out Resources Compassion Miscellaneous Net Income/Deficit Youth Accounts Cash in Hand Cash at Bank |
0 0 0 0 0 |
0 0 0 0 0 0 0 0 844 844 2025 |
0 0 0 0 0 |
0 0 0 0 0 0 0 0 844 844 2024 |
|---|---|---|---|---|
Charity Number 1130459
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Shanklin United Reformed Church Charity Designated Fund Statements for the Year Ended 31 December 2025
Maintenance Fund
| Receipts Gift Day Donation - Cash Gift Day Donation - Gift Aid Tax Reclaimed URC Wessex Trust Grant - Windows URC Wessex Trust Grant - AV Transfer From General Fund Net Income/Deficit Caturpillars Fund Receipts Subscriptions Messy Church Donations Other Income Transfer From General Fund Net Income/Deficit The Well Fund Receipts Donations Net Income/Deficit |
2025 2024 Payments 0 2,000 Fire/Intruder Alarms 0 0 Boiler Servicing Etc 0 0 Other Repairs 0 0 Building Work 2,212 1,206 Windows Secondary Glazing 3,700 3,720 PA and AV Work Clock Servicing etc 5,912 6,926 -1,185 1,570 2025 2024 Payments 1,123 1,231 Food/Drink 0 0 Equipment 0 0 Stationery 0 0 Craft Materials 0 0 Donations To Shanklin URC (Gen Fund) 1,123 1,231 349 642 2025 2024 Payments 814 814 Refreshments Misc Expenses Donations 814 814 -4 -16 |
2025 2024 397 379 558 414 384 1,593 3,452 2,851 0 0 1,875 119 431 0 7,097 5,356 2025 2024 402 322 84 0 0 0 0 0 72 49 216 218 774 589 2025 2024 289 270 26 310 503 250 818 830 |
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Shanklin United Reformed Church Charity Restricted Fund Statements for the Year Ended 31 December 2025
Youth Worker Fund
| Receipts Donations - Cash Donations - Gift Aid Tax Reclaimed Grants Received Net Income/Deficit |
2025 2024 Payments 0 0 Misc Expenses 0 0 Travel Costs 0 0 Donation -YFC Ryde Youth Work Project 0 0 0 0 0 -3,000 |
2025 2024 0 0 0 0 0 3,000 0 3,000 |
|---|---|---|
Charity Number 1130459
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Shanklin United Reformed Church Charity Notes to the Financial Statements Year Ended 31 December 2025
1 Accounting Policies
1a Basis of Accounting
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued by the Charity Commission, and the United Reformed Church guidance. The accruals basis of accounting has been adopted and the principal accounting policies set out below are applied consistently.
1b Fund Accounting
Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Designated funds are unrestricted funds that have been set aside by the church for a particular purpose. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.
1c Tangible Fixed Assets
Freehold property: The Trustees of the church and manse buildings are the URC Wessex Synod Trust . Expenditure incurred on the church and manse is written off in the year it is incurred.
Equipment: Depreciation is provided at the following annual rates calculated to write off assets over their estimated useful lives: Fixtures and Fittings
Coffee House Equipment 20% straight line (over 5 years) Other - Furniture Etc 10% straight line (over 10 years)
1d Incoming Resources
All voluntary giving is included in the financial statements for the period in which it is received. Donations under Gift Aid plus the associated tax recovery are recognised 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 recognised when it is receivable.
1e Resources Expended
The URC Ministry & Mission Fund contribution is paid regularly and is included in the financial statements for the year to which it relates.
Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate.
As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.
1f 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 taxation 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 financial statements.
Charity Number 1130459
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Shanklin United Reformed Church Charity Notes to the Financial Statements Year Ended 31 December 2025
| 2 Fixed Assets | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Fixtures and | Fittings | Fixtures and | Fittings | |||
| Cost | ||||||
| At 1 January | 50,450 | 50,450 | ||||
| Additions | 0 | 0 | ||||
| Disposals | 0 | 0 | ||||
| At 31 December | 50,450 | 50,450 | ||||
| Depreciation | ||||||
| At 1 January | 50,450 | 50,450 | ||||
| Charge for Year | 0 | 0 | ||||
| Disposals in Year | 0 | 0 | ||||
| At 31 December | 50,450 | 50,450 | ||||
| Net Book Value | ||||||
| At 31 December | 0 | 0 |
Church - freehold valued for insurance purposes during 2025 at £10,810,869 (2024 £10,435,202)
Manse at 10 Dracaena Gardens - Insurance for the Manse is now paid by URC (Wessex) Trust Limited
The church and the manse are vested in the URC (Wessex) Trust Limited
Contents, Furniture Bookshop stock etc, valued for insurance purposes during 2025 at £215,573 (2024 £215,573)
3 Analysis of Net Assets by Funds
All funds comprise of cash held either in hand or at the bank except for the following:
| Fixed Assets Current Assets - Stock - Debtors - Cash in hand/bank Current Liabilities - Creditors |
General Fund 0 0 1,752 16,267 -498 17,521 |
Bookshop | |
|---|---|---|---|
| 0 1,240 0 2,981 0 4,221 |
4 Transfers Between Funds
| ransfers Between Funds | ||
|---|---|---|
| 2025 | 2024 | |
| Transfer from General Fund to Maintenance Fund | 3,700 | 3,720 |
| Transfer from General Fund to Caturpillars Fund | 0 | 0 |
Charity Number 1130459
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Shanklin United Reformed Church Charity Notes to the Financial Statements Year Ended 31 December 2025
5 Breakdown of Donations and Agency Collections
| Donations IW Youth for Christ Romans One Eleven Trust GEAR Street Pastors Wight Churches Evangelical Alliance CAP URC - Myanmar Anna Chaplaincy Persecuted Church Caring 4 Gods People Offertory Giving |
2025 2024 1,500 1,200 1,500 1,500 100 100 1,500 1,000 150 150 100 100 750 1,150 0 500 150 150 1,000 500 6,750 6,350 81,545 64,221 |
|---|---|
Donations: These are donations made to other Charities or individuals from the Church's general funds.
It is the Church's policy that, funds permitting, these donations should be at least 10% of the Offertory giving to the General Fund (including any Tax Reclaimed).
| Agency Collections Tear Fund YMCA - Mother & Baby Facility Christmas Appeals Mountbatten Hospice -2025 YMCA - Mother & Baby Facility -2024 Release International - 2023 |
2025 2024 492 501 605 0 498 0 90 414 0 130 1,685 1,045 |
|---|---|
| Agency Collections- Current Liabilities (Balance not paid over at Year End) |
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|---|---|---|
| Mountbatten Hospice | 498 | 0 |
| Release International | 0 | 381 |
| Caring 4 Gods People | 0 | 39 |
Agency Collections: These are donations received in response to specific appeals for other Charities, Organisations or Individuals.
These donations are then passed on in full to the appropriate Charity, Organisation or Individual.
Charity Number 1130459
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