TRINITY-HENLEAZE UNITED REFORMED CHURCH FINANCIAL STATEMENTS 31 DECEMBER 2025 Charity Number 1130485
TRINITY-HENLEAZE UNITED REFORMED CHURCH REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2025 Ch Name Trinily-Henleaze United Refomied Church Chari Number 1130485 Princi al Address Waterford Road, Henleaze Bristol BS9 48T Current Trustees Mrs Christine Ann Hyland Mrs Carolyn Sims Mrs Alison Rugg Mr John Searle Rev Neil Thorogood Mrs Leoni Budd Mrs Jennifer Pearcy Mrs Jean Ashford Mrs Monica Rudston ISigned 16 March 20251 Inde endent Examiner Paul Brown
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 The Trustees have pleasure in presenting their report together with the financial statements of the Charity for the year ended 31 December 2025 Aim and Purpose The Chari 's Ob'ecls The objective of the Charity, as sel out in the goveming document issued by United Reformed Church, is the adv8ncemenl of thg Christian faith for the benefit of the public in accordance wlh the Scheme of Union of the United Reformed Church. e Chari 's Activities Trinity-Henleaze United Reformed Church IURCI offers the opportunity of Christian worship lo all. We are an open and welcoming congregation. We aim to be a lively community of people who encourage one another lo live out our Christian faith in the world and make an enriching contribution to the communities in which we live. These we do through.. Worship and Prayer. leaming about the Christian Gospel and refiecting on the challenges of faith in the modern context. Pastoral care and community involvement wrf£h people living in the area. Missionary and outreach work. Achievemants and Performance Worshi and Pr er We continued to keep in touch as a congregation through the delivery of serwce sheets, sermons and a weekly reflection by our Minister enliled Companions on the Way. On the first Sunday of the month Holy Communion was celebrated. Ojr worship continLJes to evolve to meet a wider range of need including a monthly Faith in Focus service based around discussions and a monthly eady evening Taizé reflective service. Our services included a period of worship with the children and young people present, who then leave the adult congregation and go to their classes in the Junior Church. Worship and teaching in the Junior Church is led by volunteers from the congregation. For children under the age of 3 years a cfèche is offered during Sunday worship. We welcome people seeking Baptism and the ¢elebralion of Marriage. We offer a religious service of blessing to heterosexual and same-sex couples who have entered into marriage or Civil Partnership. We support people al times of bereavement and welcome them for funeral services. Vve hold an annual memori81 seniice in the Autumn for those who have died, which often sees families returning. and is an opportunity for us lo offer much pastoral care and support. A regular Prayer Meeting (entitled Thought for the Dayl led by different members of the congregation is held on Friday momings and runs alongside our ffee moming.
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Pastoral Car The Elders of the Church look after groups of Members and other regular attendees. At the monthly Elders Meeting, the Elde adwse of any particular matters of pastoral concem in order that such concerns are shared and people are offered support. Our Minister regularly visits members and friends of the congregation, especially those who are in hospital or experiencing times of particular need. We are also blessed wth many supportive friendships and informal netrorks 2cross the congregation. There are several weekly groups which the Church norm811y organizes. These include Tea and Chal, a drop in for anyone on 2 Tuesday afternoon, and Friday moming coffee. which is also open to anyone. AJI of these offer a caring, friendly and supportive welcorne lo people in the local community. Singing to Remember {Formedy Singing for the Brainl a support group for those with dementia and their carers meets in person on 1st, 3rd and 5th Thursday aftemoons each month. The Art Group meets weekly on a Thursday and is growing. The main Church is also open on Tuesd8y and Friday mornings for private prayer and contemplation. These groups are ent'rely run by volunteers from the church and local community- We continued occasional walks for the congregation and friends. A home group meets fortnightly on Thursdays for informal chat aboLrt matters of life and faith, Bible study and fellowship. We publish a Monthly Newsletter which is available lo the congregation and anyone who visits the Church. The Newsletter informs everyone of important matters affecting our Church, information about forthcoming events and contains atticles to help develop feith and beliefs. It is available in electronic fom and hard copy. We have continued lo maintain the excellent facilities we provide lo the community groups who use our facilities. Building a relationship wlh user groups is part of our care for people and the local community. As part of reflecting on our Church's life 2nd work, we deliberately invited all our users lo tell us how they found our facilities and this has provided an affimiation of the quality of our buildings and hospitality, but also helped lo identify areas we can develop. We continued to develop our connections with the annual 'Henleaze Christmas Festival,. This year again many Church members continued lo help to provide a wide range of craft aclivilies, pr8yer spaces and opportunities for reflection 81ongside the festival evening. We shared with Sl Peters Parish Church in distributing a custom-made Christmas card lo the 2,500 homes in our area, inviting people to all our Christmas worship. Combined with the Henleaze Christmas Festival, this outreach also resulted in greater numbers attending all our Christmas acts of worship. Our website, htt ..IIwMV.trini henleazeurc.o .uk Ithurc.org.ukl is maintained with up-to4ale information about the life of the Church and the opportunities our buildings offer to the local community. We continue lo use FabOok and other social media lo share the life of the Church. We devoted SignifinI time to discussing ways in which all of our publicity (website, social media and literatu) can continue to devdop as we move forward. Mission nd Outreach Elders and the Church Members continue lo work to develop the vision and mission of the church. Uncler the banner of Forging a Future, the Elders and Church Meeting, in consultab'on with the South Westem Synod of the United Reformed Church, launched a wide range of initiatives for our life and work throughout 2025. We use YouTube lo ensure that our worship services are svailable both as a live stream and recorded for anyone to access. We are using over 90 A1 full Colour posters as our wayside pulpit, which were creat with the support of a South Westem Synod grant. These are now being rotated on our external display boards communicating something of our life and fatth with the local community- The Elders and the South Western Synod explored the possibility of emplowng a Church Community outreach worker and we hope lo see this idea come lo fruition in 2026.
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 We hold monthly retiring collections at Sunday Services through which voluntary donations are made to a variety of charitable causes and Cornmilmenl For Life (the URC'S scheme for supporting Christian Aid). The charities we support are nominated and selected by Church members and adopted by the Church Meeting on an annual basis. We held a sucSsful coffee moming supporting the Macmillan Cancer Charity. In addition, we held a Christian Aid Week Soup Lunch and Coffee Moming. The Church and Community buildings are used extensively by many different community groups and a rich variety of events. Users include.. Henleaze Concert Society's regular audience of 250 people. Concerts and rehearsals by soloists, orchestras, choirs, ensembles, local school groups offer a rich and varied musical programme throughout the ye8r. Every week'.- Rainbows and a Brownie pack, sports clubs, dance and exercise groups, flower arrangers, art and craft groups, coffee mornings for the elderly, health and well-being support groups and IT support group for the wider public. Diverse U3A groups meet regularly in our premises. All these activities provide the opportunity lo develop networks of friendship and build a sense of commuriity. The Bristol Child Contscl Centre use the premises a month, supporting contact beeen children and their separated parents in a safe and affirming setting staffed by volunteers both local and from the Church. A variety of on&off events of communlty and charitable nature. The buildings are available for hire for private functions too. We have reserved Tuesdays, Fridays and Sundays for Church worship and outreach activities as we continue to develop our life and work. We also welcomed Tea and Tech, a group which offers free support for computers and mobile phones for anyone who needs it. During 2025 we welcomed Flamingo Chicks, a movemenl bringing joy, wellbeing, and change to disabled children and their families through inclusive dance and active learning. We are regIsted as an Eco Church and hope lo gain an award in 2026. We continue in our commitment lo providing recycling facilities in the buildings and we 8lso have solar panels which generate some of the electricity we use and export some lo the national grid. We are also a Fair-Trade Church. Finance and Pro The Church has a Finance and Property committee, drawn from the Church membership and congregation. They ensure the buildings are maintained lo a high stsndard and are compliant with current Health & Safety standards and current Fire Regulations. We employ a Healtr and Safely company lo assist with this. We also have a contract with a company to provide HR support. The Bradbury Hall, Coffee Bar and Meeting rooms and the Church House offer great facilities in the centre of our community. The building5 are equipped to a high standard. They are maintained in a good slate of repair 8n(S deanliness and we offer a high level of service to all who come to use the buildings. As our financial situation improved. 2025 saw us exploring ways to enhance and develop our site, in collaboration wlh a local Architect and the South Weslem Synod.
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Public Benefit The Trustees have complied with their legal duly lo have due regard to public benefit guidance published by the Charity Commission. Financial Review The Trinity-Henleaze URC Reserves Policy is described below. taking into account the security of our two main income streams.. regular giving and lettings. Regular Giving We have alarge number of church members who support the life and work of our church vi8 either weekly, monthly or annual standing orders and on&off donations. This is an invaluable and predictable income stream and therefore is accounted for in our calculations. In respon* to the dear information we shared with the congregation, regular giving has been sustained al a higher level through 2025, for which we give thanks. Lettings Our lettings income is derived from a large number of varied user groups across our buildings. This has been a reliable stream and therefore is accounted for in our calculations. 2025 continued lo see lettings income recovering towards pre-pandemic leve5s. Income from Legacies 2nd Grants During the year 2025, the Church received legacies totalling £5,000 from the eststes of former members and friends. We reiVed grants totalling £4,999 from the South Western Synod of the United Refomied Church (URCI. Expenditufrp on Bulldings and Rep8irs In 2025, £15,938 was spent on buildings maintenance 2nd repairs. This included £5,000 on essential remedial work on the fixed wiring and electrical systems on our premises. Capital Expenditure on Filtures, Fittings & Equipment No expenditure was capitslised during the year. Reserves Our total annual expenditure amounted to £157,249. Al the year-end date, free reserves amounted to £175,245 reprèsented by nel current assets of £201,670, less reslricled and designated funds of £26,425. This is in excess of the reserves policy. The Trustees acknowledge that excess funds are being held by the charity. The Trustees are mindful that this excess represents a rebuilding of our SeNeS in accordance with the reserves policy. Further, this allows us lo allocate an ongoing Maintenance budget for preventstive maintenance lo look after the buildings lo a high standard. Under our Forging the Future reflections, the Trustees have identified significant expenditure in collaboration with the South Weslem Synod, subject lo decisions to be tsken in 2026. The Trustees continue to consider that an appropriate and prudent policy should be that reserves, as represented by nel current assets, be maintained at £70,000. Transferof Responsibility for Manse The Mareh Church Meeting agreed lo transfer responsibility for the upkeep of the manse to the South Weslem Synod, under the terms of their new Synod Manse Policy. A percentsge of the v81ue of the manse has been invested by the South Weslem Synod and Trinity- Henleaze URC will benefit financially from this investment.
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Structure, Governance and Management rnin umenl The governing document of the Church is Trusts distllled from the United RefoThed Church Acts of Padiament 11972 and 1982) and the Scheme of Union119721. ointment of Trustees The Trustees currently Consist of the Minister, the Secretsry and Serving Elders. ESders are appointed by the Church Meeting and serve for 8 period of three years. On completion of that period, they are eligible for re- election for a further three years. Al the end of this period, they retire for at least one year, before becoming eligible for r&ele¢tion. The Treasurer and Secretary are appointed by the Church Meeting. At the Church Meeting on 23 November our new Treasurer was approved. The Church Meeting, comprised of all friends and Members of Trinity-Henleaze URC who choose lo attend, is the decision-making body ofthe local Church. However, only Church Members are entided lo vote. The Church Meeting Can delegate some decision making to Trustees, Finance and Property Committee and Stsff in positions of responsibility. Decisions relating to &gnificant changes lo Church buildings are taken in consultation with the Property Trustees, who are the South Westem Syncd Trust Ilncl of the United Refomied Church.
TRINITY.HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Report and the financial statements in accord8n wrth applicable law and United Kingdom Accounting Standards induding Financial Reporting Standard 102.. The Financial Reporttng Stsndard applicable in the UK and Republic of IrelaThJ (United Kingdom Generalty Apted AcCJnting PraGli(E). The law applible lo charibes in England & Wales requires the Trustees to prepare financial statements for each finanal year which give a Irue and fair view of the state of affairs of the charty and of the income and expenditure of the charity for that period. In preparing these financial statements, Ihe Trustees are required select suttable accounting policies and then apply th8m consistently, obseNe the methods and principles in Ihe Charities Statement of Recommended practi (SORP)" make judgments and accounting estimates that a reasonable and prudent" state whether applitxble UK Accounting Standards have been fo51owed, subjed to any material departures disdosed and explained in the financial statements., and prepare the financial statements on a going COnM basis unless tt is inappropriate to presume that the charty wll continue in business. The Twstees are responsible for keeping sufficient accounting records that disdose with reasonable accuracy at any time the financial position ofthe charity and enable them to ensure that the finanaal statements wmply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deedlconstitution. They are also responsible for safeguarding the assets of the tharity and hence for taking reasonable steps for the prevention and detection of fraud and other itregulartties. Approved by the Tnjstees and signed on their behalf by: Rev Neil Thorogrxjd Chairman of Tnjstees Dale 1V March 2026.
TRINITY-HENLEAZE UNITED REFORMED CHURCH TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Independent Exarninerfs Report to the Trustees of Trinity-Henleaze United Rèformed Church I report to the Trustees on my examination of the accounts of the Trinity-Henle8ze United Reformed chUh for the year ended 31 December 2025. Responsibiltties and basis of rèport As the charity Trustees of the Charity you are responsible for the preparation of the accounts in accordance th the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Charity's accounts carried otjt under sectioTr 145 of the 2011 Act snd in rrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145151(bl of the Act. Indèpendent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection th the examination giving me cause to believe that in any material respett: accnting records were not kept in respect of the Charity as required by section 130 of the Act,. or the accounts do not accord with those records,- or the 8ccounts do not comply with the applicable requirements conceming the form an(J content of accounts set out in thè Charities IAccounts 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 concems and have come across no other matters in connection wtth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. /LJ4lAI Paul Brown FCIE DChA, 2 Ger y Mynydd, Hirwaun, Aberdare. CF44 9RD Date 15, Mah 2026.
TRINITY HENLEAZE UNITED REFORMED CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Total funds Total funds Funds Funds 2025 2024 Notes Income and endowments from: Donatns, legacies and grants Other trading actNicies Investment income - Interest & DNidends 63,853 91,520 3,967 15,256 79.109 91,520 3.967 88,806 83,297 3,211 Total income 159,340 15.256 174,596 175,314 Expenditure on: Char(table actwities Ministry 138,935 18,314 157,249 133,822 Total expenditure 138.935 18,314 157,249 133,822 Gainslllosses) on investments 11 (3.5401 13,540) 1,848 Net income l {Expenditure) before ransfers 16,864 13,058} 13.807 43,340 Transfers between funds 13 462 {462} Net movement in funds 17,326 {3.5201 13,806 43.340 Reconciliation of funds: Total funds at 1 January 2025 13 179,3 27,140 206.536 163,196 Total funds at 31 December2025 13 196,722 23,620 220.342 206.536 The company has no recognised gains or losses other than the results for the year as set out above. Al of the activf(ies of the company are classed as continuing. Comparatwe fund movemerrts are shown in note 8 The not¢s on pages 11 to 21 fonn part of these financial statements
TRINITY HENLEAZE UNITED REFORMED CHURCH BALANCE SHEET AS AT 31 DECEMBER 2025 Company registration number 03896636 2025 2024 Notes Fixed assets Tangible assets 18.672 31,922 Current assets Debtors Investments Cash at bank and in hand 10 11 7,413 127,068 3.986 96,797 77.417 178.200 205.856 Liabilities Creditors: Arnounts falling due wthin one year Net current assets 12 201,670 174,614 Total net assets 206 536 Funds Unrestricted funds General funds Desunated funds Restricted funds 14 14 14 195,722 1,Crf)O 23,619 178,396 1.000 27.140 220,342 206.536 These ffinancial statements were approved by the trustees on 15th March 2026 and are siJn&J on their behalf by: Neil Thorowl Chairman of Truste8S Isobel Hodgkinson Treasurer The notes on pages 11 to 21 fomi part of these financial statements 10
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting Policies The financial statements have been prepared in aGcordance Krylh the historical Cost convention lexcept as ststed in the accounting policy note relating to investments) and in a¢cordance 1th the Statement of Recommended Practice.. Accounting and R8porting by Charities preparing th&ir accounts in aecordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in October 2019, and the FinancHI Reporting Standard applicable in the United Kingdom and Republic ol Ireland IFRS1021, and the Charities Act 2011. The accounts (financial slalernentsl have been prepared to give a Inje and tair, view and havè departed from the Charities IA¢counts and Reports) Regulations 2008 only to the extent required to provide a 'lrue and lair vie. This departure has involved following Accounting and Reporting by Charrties.. Statement of Recommended Practice applicable to charrfiies preparing their accounts in accordan¢e wth the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 issued in October 2019. Taking account of the Church's financial position, the Trustees consider that the accounts should continue lo be prepared on a going concem basis. The Charity constr(utes a public benefit entity as defined by FRS102. Funds General funds represent the funds of the church that are not subject to any restrictions regarding their use and are available for application for the general PUTpo$es of the Twstees. These include funds designated for a particular purpose by the Tnjstees. Restricted funds are those derived from grfts and grants Mhich are restrieted to a particular purpose. Incorne All income is recognised On the Church has enlrf(lement to thè income, there is Sufflent certainty of receipt and it is therefore probable that the income wll be received, and the amount of income can be measured reliably. Income from donations Planned giving receiv8ble by standing order is reeognised en received. Collectlons are recognised wh•n received by or on behaw ol the Trustees. Grft aid is accrued on donations when there is a valid declaration from the donor, and accounted lor in the year to uthich the giving relates. Any gift aid amount recovered on a donatK)n is treated as an addrfcion to the same fund as the inrfcial donation unless the donor or terms of the aDpeal have stated otherwise. Grants Grants lo the Church are included in the Statement of Financial Actiwties when the Church becomes entitled to the income, this being when tt 18 probable that the income will be received, and the amount can be measured reliably. Legacy income Legacy income is recognised when receipt is probable, that is, when there has b&en grant of probate, the executors have established there are sufficient net assets to pay the legacy, and any conditions attached have been met or are in the control of thè chh.
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Ac¢ounting Policies (continued) Donated goods, facilities and services Donated goods, facilities and services are recognised as income Lmth an equivalent arnount recognised as an expense, except for th& contribution of volunteers which it is considered impracli¢al lo reliably measure for accounting purposes. The donated goods, facilities and services are cognised on the basis of the value ol the gift to the Church vthich is the amount that the Chur¢h would have been willing to pay to obtain such seNces or facilities of equivalent economic benefit o Investment income Diwdends and interest are accounted for when re1Vable. Other income Income to cover the Cost of church events is accounted lor gross, rather than being netted off against related costs wthin reported expenditure. Rental income from the letting ol the church buildings is recoonised en the rental is due. Realised & unrealised gains and losses All gains and losses are taken lo the Statement of Financial Activities as they arise. Unrealised gains and losses on investments are calculated as the drfference between the lair value at the year end and their carrying value. Realised gains and bsses on investments are calculated as the drfference betreen sales proceeds and their opening carying value or their purchase value if acquired subsequent to the first day ol the financial year. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. Expenditure Liabilrfties are recognised as expenditure a$ soon as there is a legal or constructive obligation committing the Charty to that expenditure, it is probable that settlement Kryll be reouir8d and the amount ol the obligation can be measured reliably. Expenditure is accounted for on an accruaL% basis, inclusive of any VAT which cannot be recovered. The majorrty of costs are directly attributable to the specific charitable activities. The support costs have been apportioned lo the activities of the Charity on the basis of usage ol resources, this is thought to represent a reasonable representation ol the level of support required lor each activity. Governance Goveman¢e costs represent the expendtiure related to statutory requirements such as audit or indèpendent examination and legal advice. They have been included Mthin Support costs relating to charitable activf(ies. Fixed Assets Land and Buildings The Church dtsès not 01 the buildings including the Manse, these are held and owned by the Synod. As a consequence the properties are not considere(f to be controlled by the Church and thefore are not hek1 on the Church's Balance Sheet. When building and maintenance work is ¢arrEd out on these properties by the Church, this is expended out of funds through the Statement of Financial Aclivrties as incurred. Other fixtures. fittings and office equipment Fixtures, fittings and equipment including IT costing over £1,000 are capitalised and initially valued at cost. Depreciation is prOVed on tangible assèts et rates calculated to write off the cost, less estimated residual value of each asset, over rfcs expected useful lrfe as follows.. Fixtures & Fittings Straight line over 5 years at 20 /. Equipment Straight line over 5 years at 20Yo 12
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting Policies {contiTnued) Trade debtors Amounts owing to the Charrty at 31 December respect of fees, rents or other income are measured on initial recognitDn at settlement amount after any trade Lliscounts or arwunt advanced by the Charity. Subsequently. they are measured at the level ol cash or other considerallon expected to be received. Investments Investments are held for the continuing benefrt of the charity. Fixed interest investments are measured al cost lèss impaim)ent. Investments which are publlY traded in an active market are measured at fair value, on the basis ol market value. Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisitnn or opening of the deposit or similar account. Creditors and provisions Creditors and proiqsions are recognTsed when the Charity has a present obligatDn arising from a past event thai wll probably result in the transfer ol funds to a third party and the amunt due to settle the obligation can be measured or estimated reliably. Liabilities are measured on recognitk?n at their historical cost and then subsequentty at the best estimate of the amount required to settle the obligation at the reporting date. 2 Income from: Donations, legacies and grants Unrestrrcted Restri¢ted Funds Funds Total 2025 DonatnS Grants receDied Legacies Income tax recovered Igrf( aid) 45,322 10.256 5,000 55.578 5,000 5.000 13,531 79,109 5.000 13,531 63,853 15,256 Prioryear comparative Unrestrf¢ted Restrlcted Funds Funds Total 2024 DonatK)ns Grants received Legacies Income lax recovered Igrfi aid) 48,072 11,057 16.570 59,129 16,570 1,000 12,107 1,000 12,107 61,179 13
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 3 Income from: OtherTrading activities Unrestrrcted Restricted Funds Funds Total 2025 Total 2024 Church Lettings Church Events Miscellaneous 84,695 5,705 1.120 84,695 5.705 1,120 74,959 7,627 711 91,520 91,520 83,297 AJI other trading actTvitEs in 2024 were unrestricted 4 Expenditure on: Charitable activities Unrestricted Restricted Funds Funds Total 2025 Total 2024 Grants and donations made Charttable donations Ministerial costs.. URC Ministry and Mission fund Ministry expenses Manse rates and repairs Direct CDSts of church activicies.. Joint pastorate costs Church events Insurance Worship Pulpit supply Support costs Water and Rates Building maintenance Depreciation Cleaning Heat and light Licenses Photocopierlcompuler Printing, postage & stationery Telephones Admin and office costs Other running costs & expenses PrOfeSsnal fees ndependent examine¢s fee Independent examinels lee prior year overlunder accrual 10,685 10,686 4,206 33,201 373 33,201 373 23.282 332 6,651 3,500 3,500 4,2 10,635 3,318 420 10,635 3.318 420 10,032 4,683 258 1,363 15,938 13,250 5,461 12,703 977 4,178 1.322 1,183 20,383 7,315 2,864 550 1,363 15,938 13,250 5,461 12,703 977 4.178 1,322 1,183 20,383 14,944 2.864 550 1,407 14,579 13,250 5,206 9,723 736 1,254 1,330 943 23,160 5,261 3,493 550 7,629 1714} 138,935 18,314 157,249 133,822 Charf(able donalDns are donations made to other charitable organisalions which further the objects of the charty. All charitable aclThiities expenditure in 2024 was Un[eStrted except for £4,093 restricted expendtiure for charitable donationslgranl funded aclwf(ies. 14
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5 Net incomellexpenditurel for the year Total 2025 This stated after charging= Total 2024 Depreciation Independent examiners fees 13,250 550 13,250 550 17141 for independent examinalK)n prior year overlunder accrual Expenses paj to Trustees during the year were £nil (2024.. £nill. No other remuneration or benefts were paid to Trustees in either the current or preceding year. 6 Staff costs and numbers Total 2025 Tot81 2024 The aggregate payroll costs were.. Wages and salaries Employer's PensK)n Contributions 25,917 29,421 25,917 29,421 No employee recelved emoluments of more than £60,000 during the year12024'. none). During 2025, the average weekly number of staff employed was 312024.. 31, calculated on the basis of average headcount. The total employment benefrts received by key management personnel for their services to the charity was £12.20912024.. £14.1301. The figures shown for Wages and Salaries are althated to the folk)wing headings in Note 4. as appIable.. Cleaning, Worship and Admin and office costs Aggregate donations received from trustees, key management personnel and other related parties during the year was £7,02512024.' £6,780). 7 Taxation The charty is exempt from corporation lax on its charl£able actwf(ies. 15
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 8 Statement of Financial Activities comparative figures Unrestricted Restricted Funds Funds Total 2024 Income and endowments from: Donations, legacies and grants Other trading aclwities Investment income - Interest & Dwidends Other income - Insurance clatm 61,179 83,297 3,211 27,627 88,806 83,297 3,211 Total income 147,687 175 314 Expenditure on: Charitable aclivf(ies Ministry 129,729 4,093 133,822 Total expenditure 129,729 4,093 133,822 Gainsl(losses) on investments 1,848 1,848 Net income l {Expenditurg) before ransfers 19,806 23,534 43,340 Transfers between funds 1.209 11,2091 Net movement In funds 21,015 22,325 43,340 Reconciliation of funds". Total fijnds at 1 January 2023 158,381 4,815 163,196 Total funds at 31 December 2023 179,396 27,140 206,536 16
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 9 Tangible fixed assets Fixtures & Fittlngs Equipment Total Cost At 1 January 2025 23.876 42,374 66,250 At 31 December 2025 23,876 42,374 66,250 Depreciation At 1 January 2025 Charge for the year 14,326 4,775 20,002 8,475 34,328 13,250 At 31 December 2025 19,101 28,477 47,578 Net book value At 31 December 2025 13,897 At 31 December 2024 9,550 22,372 31,922 10 Debtors 2025 2024 Trade debtors Other Debtors 7,413 3,986 7,413 3,986 11 Investments 2025 2024 Portfolio-held investments Charf(i&s Ethical Investment Fund Fixed Interest Charity Bank Churches Mutual Credf( Union Uni(ed Trust Bank Virgin Money 65,647 69,187 30,000 331 30,QQO 1,090 26,233 301 1,076 127,068 96,797 The Charities Ethical Fund invests mainty in equf£ies but also in propety, bonds and other asset cLqsses. 2025 2024 Portfolio-held investments Market Value at 1 January GainsllLoss8s) in investments 69,187 (3,5401 67,339 1,848 Market Value al 31 December 65,647 69,187 17
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 12 Creditors: amounts falling due within one year 2025 2024 Accrued expendiiure Other credrtors 550 3,636 550 3,036 3,586 13 Movement in funds At 1 Jan 2025 At Income Expenditure Transfers 31 Dec 2025 Restricted funds Bridges for the community Bristol Dementia ACtn Alliance Bristol NW Foodbank Carels Group Christian Aid Commitment For Lrfe Communvcy of the sisters- Conta¢l Centre Disaster Ernergency Committee Embrace the Middle East Flower Fund Jessie May Trust Macmillan Nurses North Bristol South Glos Food Bank Others Fund Reminiscen¢e Group Royal British Legion SFfBISTR St Mungo Mary's Meals Love Bristol St Petels HOspe Welfare Fund Synod Grant 75 511 118 {991 {5001 11481 24 11 30 525 525 920 436 880 171 465 1LX) 11,420) {5951 {1,0811 (2561 15821 1330) 500 131 201 28 85 117 230 37 37 1106) {489} 106 405 900 900 150 36 39 7,009 447 161 150 36 39 2,688 7,596 447 161 11,275) (2,0001 85 2.162 300 5,000 15,255 11051 1503) 11,900) 18,9251 118,3141 20 1,659 1,505 16,570 95 12,645 23.619 27,140 (4621 Unrestricted funds General funds Henleaze @ Heart fund 178,396 1,000 159.340 (138,9351 13,078) 195,722 1,000 179,396 206,536 159,340 174,595 (138,935) 157,249 {3,078} 3,540 196,722 220,342 Total Funds Transfers from general funds have been made to eliminaie overspends in the restricted funds. A transfer from Singing to Remember (STR) amounting to £2,000 represents core costs allocated to propct. The nel effect of Ihese a transfer of £4621£2,000 - £15381 from restricted fvnds to general funds. 18
TRINITY HENLEAZE UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 13 Mov9ment in funds (Gontinued) At 1 Jan 2024 Transfers At Income Expenditure and gains 31 Dec 2024 Prior year comparatives Restricted funds British Red Cross Carerfs Group Christian Aid Commitment For Life Community of the sisters- Contact Centre Disasters and Emergency Committee Flower Fund Macmillan NLJrses Othèrs Fund Reminiscence Group 746 1990) 244 525 525 685 724 20 85 636 {9091 {7181 (201 224 28 85 (795) 159 37 37 434 85 1567) 133 65 36 2,625 150 36 7,596 447 161 SBISTR St Mungo Mary's Meals Love Bristol Welfare Fund Synod - Facelift grdnt 6,962 447 161 72 (1.9921 (951 23 1,505 1,505 16,570 16,570 4,815 27,627 14,093} (1,2091 27.140 un$tcted funds General funds Henleaze @ Heart fund 157,381 1,000 147.687 1129,7291 3,057 178,396 1,000 158,381 147,687 {129,7291 3,057 179,396 Total Funds 163,196 175,314 133,822 1,848 206,536 Restricted fund descriptions British Red Cross - The Red Cross provides intematK?nal aid lo help people around the Wor in emergencies Carers, Group A support group for people in the Henleaze Area who care lor the needs of an ageing or dependent family rnember or friends ai home. Christian Aid Christian Aid is the official relief and development agency of 41 British and Irish Churches. Commitment IOT Lrfe - Worfcl developmènt program of the URC. Q)mmunity of the Sisters- Supports those in need because of homelessness, poverty, addiction or illness 19
TRINITY HENLEAZE UNITED REFORMED CHURCH MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBER 2025 13 Movement in funds (continued) Restricted lund descriptions {conllnued) Contact Centre A place for children to meet wth parents after relationship breakdo. Disasters and Emergency Committee - funds raised to be sent to this charity 1¢h coordinates and launches collective appeals to raise funds lo provide emergency aid and rap relief to people caught up in disasters and humanrtarian crises around the wortd. Embr8¢e the Middle East is a Christian charty which partners with Christk3ns in the Middle East as they work to transform lives and restore the digntty of the most excluded and rnarginali%ed communitEs Flower Fund - Tllnity-Henaze United Reform&d Church fund to provide flowers in church. Macmillan Nurses - funds rarsed to support the charty which provides specialist canr nurses who support patients living with cancer. North Bristol South Glos Food Bank- Provmles nutritional balanced emergency food and support to local people who are referred to the Food Bank in crisis. ary's Meals - Providing children with a meal during the school day. Love Bristol is both a Church and 8 charrty whose hope is to love, care and support communf(ies across Bristol. St Peters Hospice is a local charty that provides free adurt hospice care for everyone who needs their support. Others fund Represents funds received from local charities to cover the church's administration expenses. Reminiscence Group - A rneeting group to support older members of th& Church and the local community. Singing to Remember- Singing group for people wth dementia. St Mungo - A charity helping the homeless. Welfare fund - Discretionary church fund. Synod Facelrft - Grant provided by the URC South West Synod to replace and improve boilers Designated fund descriptions Henleaze @ Heart - These funds have been sel aside by the Twstees for emergency community projects. 20
TRINITY HENLEAZE UNITED REFORMED CHURCH MANAGEMENT INFORMATIO YEAR ENDED 31 DECEMBER 2025 14 Analysls of net assets between funds At 31 December 2025 Fixed Other assets N9t assets Total Unrestricted funds General funds Designated funds Restricted funds 18,672 177,050 1,000 23,619 195,722 1,000 23,619 18,672 201670 220,342 Fixed Other assets N9t assets Prior year comparatlve Total Unrestricted funds General fvnds Designated funds Restricted funds 31,922 146,474 1,000 27,140 178,396 1,000 27,140 31,922 174 614 206,536 21