Havant and Emsworth United Reformed Church Charity Report of the Trustees and Financial Statements th For the year ended 30 June 2025 Our Mission Statement "To Show People Jesus, by welcoming all, li nurturing faith and sharing love." Havant and Emsworth United Refornied Church is registered as a charity Number 1130507
Havant and Emsworth United Refornied Church Index to the Financial Statements For the year ended 30 June 2025 Page Report of the Trustees Report of the Independent Examiner Statement of Financial Activities Income and cxpenditure Account Balance Sheet Notes to the Financial Statements 10-13
Havant and Emsworth United Refornied Church Charity Annual Report For the year ended 30" June 2025 Athninistrative inforniation Registered as 2 charity number 1130507 Registered eorrespondenee address= North Stree¢ HavanL Hampshire, P09 IPP Trustees Shirley Warren (Church Secretary) David IL Smith Philip R. Maddo¢ks Andrew G. Jackson (Trvasurer) Isobel A. Spencer Bridget M. Maddocks Sheila M. Stark Christine E. Shaw Elaine M. Wood Rev. David J. Williams Bankers CAF Bank Limited HSBC Bank plc Lloyds Bank plc 25 Kings Hill Avenue 312 London Road 4 West Street Kings Hill Waterlooville Havant West Malling Hampshire Kent P07 7DX P09 IPF ME194JQ Independent Examiner Nigel N Valette ACIB, Hartin& Manor Roa Hayling Islan(L Hampshire POI I OQR Page I
Havant alld Emsworth United Refornied Church Report of the Trnstees For the year ended 30" June 2025 The TeeS submit their report and the financial staternents for the year ended 30 June 2025. The Charity is governed by an approved governing document issued by the United Refonned Church (URC). The objects clause of that document has not been change4L The object of the Charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the URC. The Trustees Trustees of the Charity are the serving Elders of the churclL They are elected by the members to serve for a period of three year4 at the end of which they nLqy be eligtble to offer themselves for re- election. Nominees for Eldership must be members of the church and have been so for at least one year. Only members of the Church are able to nominate other membeTS to be an elder. Election of Elders tskes place at the church's ADJ]ual General Meeting in October. Whilst no fonnal training is give as Trustees, Elders are encouraged to tske advantage of such trustee training opportunities as are available. Trnstees Teceive no remuneration in respect of their duties but are reimbursed for expenses properly incurred in the course of their work objectiv and activities The work of the Church is n1n]Y centred in the area bounded by the Borough of HavanL maintaining pastoral links with other churchc& both UniteAI Refonned and other denominations within a ten-rnile radius of the Borough. Regular public worshlp for all is provided at the church building in Havan¢ promoting the Christian faith, providing trainin& nurture and activities for children and young people. serving the communÉty, giving pastoral care and support to Members and others in need, particularly those in sickness, distress, poverty and bereavement. The church also provides premises and resources for community groups and activities. The Trustees believe they have individually and collectively complied with the duty imposed by section 4 of the Charitles Act in having due regard to guidance published by the Charity Commission in res of worship for the public beneflt. Achievements and perforniance As communicated in last y&qr's report the Church Meeting made the difficult decision to cease its regular services of worship at the Emsworth church building. A Celebration Service for the church in Emsworth took place on Friday 13th December 2024 followed by the Final Service, a Carol Service, on Sunday 15th December. The Wessex Synod Moderator. Reverend Doctor Michael Hopkins, attended and gave a moving Address. Michael said Yoday is not a failure of any kin(L it's the Holy Spirit prunin& for growth in anoth¢r part of the vine. W¢ affirn] that what God desites most is our flourishi and it comes WAth an assurance that we are loved without limit or condition by God." As in previous years, the Church is currently without a minister. and visiting preachers have continued to lead worship at Havant. This gives the congregation a variety of voices and viewp)ints in the promotion of Christian FaidL and enables the Church to provide regular public worship for all. The Church is also blessed with a number of lay preachers and a retired minxster who graciously give of their time. Page 2
Havant and Emsworth United Refornied Church Report of the Trustees (continued) For the year ended 30" June 2025 Aehievements and perfornllCe (continued) The Wessex Synod of the United Refornled Church has created the Solent Cluster of churches in the 'South East Region, of the Wessex Sync. The proposal was for a small number of ministers to be deployed across the Solent Cluster and for the six churches in the cluster to develop & framework to work together. This led to the production of a profile of the cluster that W&8 sent out to ministers to garner interest in leading the six churches. The Cluster is continuing its search for its first minister with three 'Preach with a View, services held on the weekend of 6th17th September 2025. including a service at Havant. In addition. the Church continues to undertake the followin4y activities: _ Regular Prayer meetings were restarted along with Bible Study sessions. Also published weekly devotions and home communion are offered for those who cannot make it to Sunday Worship. A Baby Group for &qrers with babies up to one year old and the Monday Fellowship group meet weekly. -snack and Chaf. gathering oo Saturday mornings offering hot soup and cof- fees for a donatio along with coffee mornings running from l 0:00 every Friday. And 'Po- ety and Prose, afternoons along with Church Family lunches are held regularly to foster fel- lowship. A project to encourage members to fundrnise for the charity -stop Domestic Abuse-, which provides a range of services including refuge accommodation, outreach service4 and support for victims and survivors of domestic abuse. By the end of the financial year £1,816 had been collected. Note that the previous church project for the -mission Aviation Fellowship- char- ity concluded at the end of 2024 with a cheque for £1,800 being sent to the charity. The Church is looking forward positively to the futur4 as a people of possibilty proclaiming the good news of Jesus in word and in deed around Havant and Emsworth. Fin2ncig1 Review The ordinary activities of the Church in the year resulted in a deficit of £34.013. The church received legacies of £8.647 during the year in unrestricted legacies from members who remembered the Church in their Wills. The Church is very grateful to these mernbers and miss their presence in our community. But we also acknowledg¢ that death is a transition from our earthly life to our eternal life with God in heaven. This gives us hope and comfort during times of loss. However. there were many costs that had to be incurred as welL including a significant amount spent on the fabric of the church - the loft space. gutterings. roofs and walls. This was money spent from the previous year's legacies and the hope is that this work will preserve the church buildings in a well- kept stats for many years to come. In addition. the Church makes regular payments to the Ministy and Mission (M&M) Fund of the central United Refornied Church. The URC Finance Committee has expressed thanks to our church for meeting its M&M requiremenL Page 3
Havant and Emsworth United Reformed Church Report of the Trnstees (continued) For the year ended 30" June 2025 Financial Review (continued) The Church is blessed with cash and ethical inv&stments to ensure that it can meet its objectives and continue its activities for years to come. The objective of having reserves equivalent to 50 % of the Church's annual expenditure has been achieved. Nevertheless. the Elders will take action in the coming fxnancial y&qr to reduce expenditure. Page 4
Independent Examiner's report to the Members of Havant and Enworth UJAited Refonned Chureh I report on the accounts of the church for the year ended 30 June 2025 which are set out on pages 6 to 14 Respective responsibilities of Trustees and Exarniner The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year (under section 144 {2) of the Charities Act 2011) (the 2011 Act) and that an independent examination is needed. It is my responsil)ility to: examine the accounts (under section 145 of the 201 l Act); to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5Xb) of the 2011 Act)" and to state 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 given by the Charity Commission. 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 accounty and seeking explanations from you as TneeS concerning any such matters. The procedures undertaken do not provide all the evidence that wouId be required in an audiL and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report AS limited to those matters set out in the statement Ixlow. Independent examiner's statsment In connection with my exarnination. no matter has corne to my attention: ( l) which gives me TSonable cause to believe that in any material respect the requirements • to keep accounting records in accordance with section 130 of the 2011 ACL and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 201 l Act have not been meL or (2) to which, in my Opinio attention should be drnwn in order to enable a proper understanding of the accounts to be reached. (signed) Dated September 2025 Niuel N Valette ACIB Harting, Manor Roail Hayling Island POII OQK Page 6
Havant and Emsworth United Refornled Church Statement of Trustees, Responsibilities Charity law requires the Trustees to prepare fmancial statements for &2ch financial year which give a true and fair view of the financial state of affairs of the church and of the surplus or deficit of the church for that period. In preparing those financial statementy the elders are required to select suitsble accounting policies and then apply them consistently: make judgements and estimates that are reasonable and prudenL prq)ar¢ the fmancial statements on the going concern basis unless it is inappropriate to presume that the church will continue to function as a placK of public worship. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and to enable them to ensure that the fmancial statements comply with the Charities Act 1993. They are also responsil)le for safeguarding the assets of the church and hence for taking r&qsonable steps for the prevention and detection of fraud and other irregularities. Page 5
Havant and Emsworth IIDited Refornied Chur¢h Statement of Finaneial Aetivities for the year ended 30th June 2025 2025 Total Not¢s General Des]ted RestriLted Endownent 2024 Incoming resourc - Voluntarv resources Direct giving- Freewill offerings Indirect giving- gift aid Grants receivable DOnalionslexpti0nal incorne Gills for other cau Fund-raising Miscellan¢ous income Hall and property-letting income Investment income Monday Fellowship Unrestricted legacies Insurdnce receipt Total incoming resourees 33.068 6.749 35.330 7.267 6.749 246 516 3.636 1397 178 15.909 3,943 520 42.(XK) 4.354 4J54 4210 io 14.133 964 497 8,647 4.210 io 14.133 13 497 8,647 71027 497 4354 76078 111,696 Outgoing resources expended the ¢hur¢h's mASSjOQ Ministy and mission 24063 1.898 3.621 2&063 1898 3,621 26.427 4.530 3.417 4,097 48,902 9.467 219 Music and Worship. Junior Churcl Baby Group Gifts to outside causes Premises ex General and athniD. expeIi Monday Fellowship Costs of changing investments Total outgoing resovrccs Net incomin{OvIE01ng) resources before transfers Transfers lkneen funds and other Net incomingl(outgoing) resourees before investment assets revaluation and disposal 3.809 61,069 11389 61.069 IlJ89 210 210 106.040 3.809 110249 97.059 (34.013) 545 (33J71) 14,637 (4) (i) (34.012) 98 545 (1) {33J70) 14,633 (yains l{losses) on revaluationldis of inveslment as Net increasd(detre2se) ID funds Fund balances blfwd 1.724 (1.332) (34.012) (1234) £ 51820 £ I32) £ 18,808 £ 130.966 £ 947) (4279) (1948) (37,649) 1.900 £ 71.317 £ 258237 1445 £ 68,369 £ 220588 8,862 23,495 £ 234,742 £ 258.237 545 Fund balances 30.625 Page 7 The notes on pages 10 to 13 forni p&t of this Stalement
H2v2nt 2nd Exnswortb United Refornied Church llleome and Expenditure Ateount for the yur eDded 30tb J¥De 2025 Not¢s 2025 2024 Total Income FWO envelop&s and standing orders FWO loose Gift aid Investment income Grants receivable Donations Fund Taising Lettings- - Elavant Meeting Place and Wathid¢ halI Insurance reIpt Floiver fund lJnrestricted legacies Total income 32.003 1.065 6,749 32.003 33.664 1.666 7,267 3,943 Q749 4.964 246 4210 14.133 246 4210 14,133 516 2J97 15.909 io 8.647 72.027 io 8,647 71027 178 42,000 107.540 Expenditure Ministrv & Mission Expcnses Manse- utilities and insurance 28.063 1.898 28,063 1,898 26,427 4,530 Music and worship Juni()r church Local mission projects Caretsking . salary - expenses. house costs Church and IlS - heating and lighting - utilities and insurance 2,443 28 182 17,900 6.152 11.300 6.633 19.084 4443 2,345 51 274 16,438 6,085 7,723 7.945 10.611 300 3,231 2,553 17,900 6,152 I IJOO 6,633 19.084 Donations to ¢ausc5 Outsid¢ the local church Printin& wstage and ststionery Sundry ExpenS C'osts of changing investments Flowers, Kitrh¢n and Coffec Bar expenses Depreciation of fixed as5Cts Loan interest Total expenditsre 4228 3.527 4228 3527 968 3.634 747 3.683 3,634 106.040 106,040 92,943 (Ikfieit) I Surplus of income less expendithre £34.013) (£34,013) £14,597 Page 8 The notes on pages 10 to 13 forni part of this statemfflt
Havant and Emswortb United Refornied Church Balance Sheet as at 30th June 2025 Notes [ 2025 2024 Tangible Fixed Assets 37J)5 40,939 Investments Stocks and shares 103.563 Current Assets Debtors Prepayments and deferred income Bank and cash balances 8.686 6.849 71.027 86562 17.778 8,820 91,192 117,790 4,055 10 Creditors and accrued expenses 11 Net current aSts 83.999 113.735 Total assets less current liabilities 220,588 258,237 Creditors - amounts falling due after one year Total assets less liabilities £ 220588 £ 258,237 Church Funds Unrestrided - general Unrestricted - designated Restricted Endowment 18008 130,966 2,445 68J69 £ 220,588 52,820 132200 1.900 71,317 £ 258,237 12 The Financial Statements were approved by the Elders, Meeting of Havant and Emsworth United Refornied Church and signed on its behalf by Page 9 The notes on pages l O to 13 forni part of this statement
Havant and Emsworth United Refornied Church Notes to the Financial Statements for the year ended 30th June 2025 l. Accounting policies The Financial Statements have been prepared in accordance with applicable United Kingdom accounting standards, the 'Statement of Recommended Practice, ('SORP') (FRSSE) issued by the Charity Commissioners and the Charlties Act 201 l. The historAcal cost convention is used except for the valuation of certain fixed assets, whose valuation basis is detailed in Note la below. The accruals basis of accounting has been adopted. The principal accounting policies are applied consistently. a) Fixed Assets Freehold Property All freehold propety used by and for the Churc consisting of the church and halls, the manse and 2 Elm Lane is vested in the United Reforn]ed Church (Wessex) Tnt Limited and forn no part of these Financial Ststements. Organ. Sound equipmen¢ fixtsres and fittings and other equipment Depreciation is provided on all fixed ats at rates calculated to write off the cost or Valuatio less estimated residual value. of each asset on a stiaight~line basis over its expected use1 life. as follows: _ Digital organ 25 years depreciation in equal instalments Sound Equipment 10 years depreciation in equal instalments Furniture. fixtures and fittinJo over a value of £500 - 3 years depreciation in equal instalments b) Investment Assets are stated at market values on the Balance Sheet date. c) Funds EndOwent fullds: are funds the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon th¢ purpose for which the endowment was established. Restricted fullds: represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the ternis of the trust or beques¢ and b) donations or grants received for a specific object or invited by the church for a specific objecL The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried foThvard as a balance on that fund. Unrestricted funds: are general funds which can be used for the church's ordinary purposes. Designated funds: are sums set aside out of the General Funds for specific designated purposes. They can be transferred back to unrestricted funds at any time. d) Incoming resources are all accounted for gross. Planned giving: Collections and donations are recognised when received. Indirect giving: Tax refunds are recognised &s soon as the amounts are claimable. Grants and legacies are accounted for when the church is Jegally entitled to the arnounts due. Investment income: Dividends are accounted for when receivable: interest is accrned. All other income is generally recognised when it is receivable. e) Outgoing resources Ministry and Mission payments are made regularly and are included in expenditure for the year to which they relate. Amounts received specifically for e2uses outside tbe loeal ehureh are dealt with as restricted funds and the liability for payment is recognised when the amounts are received. All other expenditure is generally recognised when it is incurred. Elders and otricers receive no remuneration from church funds. Page 10
Havant and Emsworth United Refornied Church Notes to the Financial Statements for the year ended 30th June 2025 (continued) 2025 2024 2. Grants receiveable. Grant from URC (Wessex) Trust Ltd 3. IDvestmellt Incom Dividends Bank interest 2,941 2,023 4,964 2,905 1,038 4. DonatioDs/exceptional incom Donations received by the church for its charitable activities 246 246 516 516 5. Donations received for causes outside the local church. Cornmitment for Life Southern Domestic Abuse Service Mission Aviation Fellowship Mcmillan Cancer Support The Leprosy Mission World Vision Havant Passion Play Christian Aid Naomi House Water Aid Beacon food bank Sundry 1,430 1,816 1.339 1,120 591 365 355 20 50 40 39 35 11 20 24 4J54 46 3,636 6. General and Administration Expense& There was no remuneration or other benefft accruing directly or indirectly out of the church's funds to a Trnstee or to a Trustee's close family connection in the y&qr ended 30 June 2025 (or 2024). During the year the Church's insurance policy provided the TeeS wtth Trustees and Officers Indemnity cover costing £113.63 (2024: £113.63). No other Tnth's personal expenses We reimbursed by the church during 2025 (or 2024). Pagell
Havant and Emsworth United Reformed Church Notrs to the Financial Statements for the year ended 30th Julle 2025 (continued) 7. Fixed Assets. Sound Furnishings equipment and fixtures Total Cost Balance at 1.7.24 Scrapped in year Purchased in year Balance at 30.625 Depreciation Balance at 1.7.24 Scrapped in year CharrTed in year Balance at 30.6.25 Net book value At 30.624 30,539 22JOO 34.326 87,165 30,539 22,300 34,326 4271 7,811 34,144 46226 1220 5,491 2232 10,043 182 34,326 3.634 49,860 40.939 37J05 At 30.6.25 8. Investments. 2025 2024 Value Cost Prir Value Elldowmejjt funds COIF Clwities Ethical Inve5tmeDt Fund 23,043 65.211 £ 65.211 2.9670 6&371 68,371 71,318 71,318 Unrestricted Designated funds COIF Charities Ethi Inv¢stment Fund 10.419 29,451 £ 29,451 2.9670 30,913 30,913 32,245 32,245 Totsl lDvestments 99 84 103 563 9. Debtor 2025 2024 Estimated amount of tax claim under gift aid Other Debtors. including letting8 at HaK2nt Meeting Place 955 1,731 8,686 15,477 2,301 17,778 10. Bank and cash. HSBC Bank plc CAF Bank Ltd Lloyds Cutrent alc Lloyds Deposit alc Lloyds Treasury Bonds Pety cash 1.671 7.059 16.518 6.784 2,590 20,176 45,000 124 91.192 17,945 42,045 £ 71,027 Page 12
Havant and Emsworth United Refonned Church Notes to the Financial Ststements for the year ended 30th June 2025 (continued) 2025 2024 11. Creditor: Amounts payable within one year. PAYE Accrued expenses Gas and electricity Members, loans 2512 286 (235) 2,456 1,050 549 £ 2563 4,055 12. Unrestricted Designated fund& Lfft emergency call-out reserve Securities at Mid-Maet va8 Saturday lunches reserve Monday Fellowship funds (see nots 13) Legacies received less partially expended 1200 30,913 409 329 98,115 £ 130,966 1,200 32.244 409 232 98,115 £ 132,200 13. Monday Fellowsbip funds. Balance blfivd Amounts received in freewill offerings Amounts paid to speakers and charity preSentativeS Balance clfwd 232 497 (400) 329 212 520 (500) 232 The separate financial control of the Monday Fellowship fund was discontinued on 18th May 2015 and its fAnancial activities are now incorporated into the church's overall flltsncial control. but the Fellowship continues as a discrete outreach of the churclL 14. Capitsl commitments. At the end of the financial year the church had no capitsl commitments (2024: £ NIL). Page 13