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 T￿￿eeS 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 n￿1n]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 perforn￿llCe (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 En￿worth 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 Tn￿eeS 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 T￿Sonable 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
DOnalionslex￿pti0nal 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 re￿Ipt
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 I￿lS - 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 Expen￿S
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 aS￿ts
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) Tn￿t Limited and forn￿ no part of these
Financial Ststements.
Organ. Sound equipmen¢ fixtsres and fittings and other equipment
Depreciation is provided on all fixed a￿ts 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 use￿1 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
EndOw￿ent 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 T￿￿eeS 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-Ma￿et va￿￿8
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