The
United
Reformed
Church
ST NEOTS UNITED REFORMED CHURCH
REGISTERED CHARITY 1130767
TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
Page
Trustees. Report
Treasurerfs statement
Independent Examine¢s report
Receipts and Payments Account
Statement of assets and liabilit
Notes to the accounts
1-3
7-10

The
United
Reformed
Church
ST NEOTS UNITED REFORMED CHURCH
Trustees. Report for the year ended 31 December 2024
Raference and administration details
Address
High Street St Neots, Cambndgeshire, PE19 1 BN
Charity Registered No. 1130767
Interim Moderator
Reverend S J Fender
Elders (Trustees) who have served between 1 January 2024 to the date of this reporL"
Mrs J Gibbs (Church se￿tary)
Mrs V Corrigan
Mrs J Jones
Mrs R Charter
Mrs N Leckie
Mr L McKenzie
Mrs J Henderson
MrPSBotha
resigned 14 October 2024
appointed 20 October 2024
Structure, governance and management
The church is a member church of the Unfted Refonned Church in Great Britain which was established
by the 1972 United Reft)mied Church Acts. The church has ts ovm constitution which is approved by
the Church Meeting. The Trustees consider the Church Meeting to be the decision-making body of the
local church.
The church was registered as a charity by the Charity Commission on 27 July 2009.
Elders are nominated to serve as Trustees, subject to their being elected by receiving at least 750/0 of
the votes cast at a Church Meeting. An Elder must have been a church member for 2 years before
they are eligible for nomination.
Reverend S J Fender continues to serve the church as Interim Moderator until a new Minister is called.
The church is situated in the Eastem Synod of the United RefomEd Church. The Synod meets ￿lce
each year, and the church is represented by a Trustee or appointed Church Member. The church is
involved in a number of local ecumenical activities.
The Trustees acknowledge their responsibility to consider the major risks to which the church may be
exposed and take the ne￿SSary measures to identsfy those risks and reduce them to an ac￿ptable
level.
Pa

Objectives and activities
The principal objective of the church is the advancement of the Christian faith for the benefit of the
public in accordance with the Scheme of Union of the United Reformed Church.
The Trustees consider that the most appropriate way to meet this objective is to provide acts of
worship and promote Christian teaching which is in accordan￿ with the traditions of the United
Refomed Church. The Trustees also recognise the irnportan￿ of workj'ng closely with other churches
in St Neots to develop ecumenical relationships wrth other Christian groups.
The full accounts for the year ended 31 December 2024 are set out on pages 5 to 10 of this report.
The report of the Independent Examiner is set out on page 4.
A Minister in post is paid a salary by the United Refomied Church. In the absen￿ of a Minister the
Trustees arrange for worship to be led by church members and visits.ng preachers. A preaching fee of
£40 plus travelling expenses is offered to everyone who leads worship. Mrs J Gibbs led worship on 11
{2023.'15) separate occasions and was paid a total of £440 {2023.. £522) during the year. None of the
other Trustees receFved payment for their sep4ices to the church and the Trustees also acknowledge
the contribution from many people who are part of the lrfe of the church.
Achievements and perforniance
Acts of public worship normalty takes place each Sunday moming. Holy Communion is normally
celebrated on the third Sunday in each month. Other acts of worship and teaching take place
throughout the year. The church is actively involved in Churches Together in St Neots including the
Fair Trade and Christian Centre, ACTIOS (Assists'ng Christian Teaching in Our Schools), St Neots
Christian Aid Group, and is a weekly participant in the work of St Neots Foodbank by acting as a
distribution centre.
The Trustees a￿ pleased to ￿port that church life in 2024 has b￿n more actrve than the previous
post£ovid years. As well as being open for public worship each Sunday the church uses YouTube to
broadcast those services to members and friends who are unable to worship in person. The ServI￿S
are streamed live, and they are also available using °catch up. through the church's website. and can
also be viewed later. via YouTube.
Elders, Meetings and Church Meetings a￿ held using a Mixture of physical attendance and Zoom
technology. Printed copies of the Sunday services have b￿n supplied to Members and Friends
without IT technology.
Church Membership stands at 42 and the average number attending Sunday worship is 36 {2023.'35),
with an average of 27 viewng the Servi￿ on YouTube.
Tne cnurch Is currently In <Jiscussion wm fyvo otner Unrtea RefDrmeU Gnurches. and four Local
Ecumenical Partnerships. with a view to setting up a Mission Partnership (The Mid Cambs Mission
Partnership). on￿ established, the Mission Partnership will call a Minister to serve the three United
Reformed churches. and to work dosely wrth the teaders of the other churches in the group.
Flnancial results for the year
The costs of the church exceeded its income by £1,899. The nonnal actNities of the church showed a
deficit of £11,486 but the fundraising schemes generated an income of £9,587. Full details are given
in the Receipts and Payments account on page 5 and in the supporting notes on pages 7 to 10.
The Trustees are pleased to report that the whole of the cost of replacing the lift was met by grants
and donations.
The urgent repair work to the Tower has been carried out but it is likely that repairs to the stonework
will be expensive. The church is waiting for quotes for this work. In the meantime, the fund-raising
group continues to look for potential SoUr￿S of grants from extemal donors and to identify projects
that the church itself can use to raise money.

The policy on reserves
Responsible financial stewardship calls for the Trustees to provide funds to enable the church to meet
its liabilities as they fall due and to set aside a reasonable amount to cover costs that cannot be
predicted. The Trustees consider that the equivalent of six months. normal expenditure is an
appropriate amount. The level of reserves of the Unrestricted Fund at 31 December 2024 is
ac￿ptable but the Trustees contsnue to look for ways of increasing income and restricting expenditure
to at least maintain this level of reserves. In the event of the church having reserves that were greatly
in excess of its needs, the Trustees would recommend that the church should make donations to
support the activities of organisats'ons whose activrties were in sympathy wrth the objectives of the
church.
Declaration
The Trustees declare that they have approved the Trustees, Report above.
Signed on behalf of the charty's Trustees
Mrs Jenny Gibbs
Church Secretary and Acting Chair of the Trustees
31 March 2025

ST NEOTS UNITED REFORMED CHURCH
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
TREASURER'S STATEMENT
I have prepared the accounts on pages 5 to 10 for the year ended 31 December 2024 from the accounting
records of the church.
W R Springbett
Date: 31 March 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST NEOTS UNrrED REFORMED
CHURCH
I report to the trustees of St Neots United Refomed Church (the Trust) on my examination of the accounts
for the year ended 31 December 2024. which are set out on pages 5 to 10.
Responslbllltles and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 {'Ihe ACY.).
I report in respect of my examination of the Trusfs accounts carried out under Section 145 of the 2011 Act
and in carrying out my examination. I have followed the applicable Directions given by the Charity
Commission under Secbon 145(5)(b) of the Act
Independent examinerfs statement
I have completed my examination. I confirm that no material matters have ￿me to my attention in
connection with the examination which gives me cause to believe that in. any material ￿spect.
accounting records were not kept in ￿SpeCt of the Trust as required by sects'on 130 of the Act,. or
• the accounts do not accord with the accounb'ng reo)rds.
I have no COn￿mS and have come across no matters in connection with the examination to which attention
needs to be drawn in order to enable a proper understanding of the accounts to be reached.
G Round BFP FCA
st Neots
Cambridgeshire
Date.. 31 March 2025
Pa

ST NEOTS UNITED REFORMED CHURCH
RECEIPTS AND PAYMEpifs ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Note General Designated Restrtcted
Fund
Funds
Funds
Total
Total
for 2024 for 2023
RECEIPTS
Offertory
Income tax refunds under Gift Aid
Fund raising and donations
Room hire
Rent from shop unit
Bank interest and investment income
Synod grant re Lrtility costs
VAT reclaimed on Listed Places of Worship
Monies raised for outside causes
20,993
6,057
20,993
6,057
11.804
6,516
17,359
1,144
22,675
7,364
40,340
8,478
10,313
1,065
1,463
1,340
11,804
6,516
17,359
1,144
180
180
Total receipts
52,069
11,804
180
64,053
93,038
PAYMENTS
Ministry & Mission Fund
Manse costs
Interim Moderator and Worship
Le8derfs expenses
Church running costs
Church cleaning
Outreach
Support for outside causes
Maintenance of church building
Special projects
Costs of fund raising
25,992
25,992
25,008
70
391
14,285
6,670
2.985
391
14.285
6,670
2,985
180
13,233
2,179
37
208
14,160
6,973
2,763
180
10
13.233
2,957
23.375
2,179
37
Total payments
63,556
2,216
180
65,952
75,514
NET (PAYMENTS) I RECEIPTS
(11,487)
9.588
(1,899)
17,524
TRANSFERS
8,988
(8,988)
CASH FUNDS AT 1 JANUARY 2024
27.295
19,188
46,483
28,959
CASH FUNDS AT 31 DECEMBER 2024
24.796
19.788
44,584
46,483
The notes on pages 7 to 10 fonn part of these accounts
Page 5

ST NEOTS UNITED REFORMED CHURCH
STATEMENT OF ASSETS AND UABIUTIES AT 31 DECEMBER 2024
Note
General
Fund
Designat&J Restricted
Funds
Funds
Total
for 2024
Total
for 2023
Assets used for Church purposes
(value for insurdnce purposes)
Held under ststutory trust
Church building
Shop unit
13 7.907,821
13
899,251
8.807,on
218,652
112,240
7,907,821 7,460,208
899,251
848,350
8,807,072 8,308,558
218,652
206,275
112,240
98,397
9,137,964 8,613,230
Organ
Fumishings and e4uipment
13
9.137,964
Cash funds held
COIF account
Barclays account
17,490
2,298
17,490
27,094
18,637
29,846
24,796
24,796
19,788
44.584
46,483
Other assets
(Money owed to the church)
Gift Aid and GASDS receivable
Room Hire
VAT repayable
Amounts repayable by Synod
Accrued rent from shop unit
3.951
1.295
943
3,951
1.295
1,7C
4,248
499
763
50
264
6,189
763
6,952
5,061
Liabiliti88
(Money owed by the church)
Repayable within 12 months
Church running costs
Gas, electriGty and water
Church cleaning
Outreach
Rent receÉved in advan
Fundraising
ch￿￿h Leadevs expenses
Maintenance of church building
200
2￿
709
346
80
3,329
132
47
74
888
555
40
80
3,329
132
47
120
4,711
132
4,843
1,677
Approved by the Trustees on 31 March 2025 and sFned on their behalf by Mrs Jenny Gibbs
The notes on pages 7 to 10 fonn part of these accounts
Page 6

ST NEOTS UNITED REFORMED CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
The accounts have been prepared in accordance with Section 133 of the chariti.es Act 2011 using the Receipts and
Payments basis available to small charities, and the United Refomed Church guidance.
2 Fund accounting
Unrostricted funds may be used by the church for any of its ordinary purposes
Deslgnated funds represent unrestricted funds that the church has set aside for specffic desunated purposes.. they
can be transferred back into general funds by the decision of the Church Meeting.
Fund name and purpose
Balan
Re￿Ipts
Payments
in the year in the year
Transfers
in the year
Balan
clf
Shop Rents COIF reserve - to provide funds
should the shop unit become vacant
7.314
7,314
Fundraising for projects (see notes 3 and 11)
11,874
11,804
2,216
(8,988)
12,474
Total for Designated funds
19.188
11,804
8,988
19,788
Restrlcted funds represent income which may be expended only on those restricted objects provided in the terms of
a trust or bequest, or donats'ons or grants received or invited for a specific purpose. These funds can only be spent
on the specific purpose for which they were grven. Any balance ￿maIn}ng unspent must be carried forward as a
balan￿ on that fund for future expenditure on that specific purpose, or returned" rt cannot be absorbed into general
fvnds. In the case of the lift, the amount spent in the previous year was £6,664. The Restricted Donations for the lift
received in the year were for the whole cost of the lift and theTrustees consider that it is is appropriate to transfer this
amount to General Reserves from which the payment of £6,664 was made in the previous year. With this exception,
the Trustees consider that the onty restricted funds are tho* liable for retum rf unable to be spent The liability is
extinguished when those funds are utilised as required.
Fund name and purpose
Balan
Receipts
in the year
Payments
In the year
Transfers
in the year
Balance
clf
Repairs to The Tower
11.804
2,216
(8,988)
600
Total for Designated funds
11,804
8,988
600
Wilcox Trust
The Wilcox Trust was estsblished in Australia on 3 March 1916 to give financial assistance towards providing a
Manse for the Minister, using the investment income received in the year which was £101 (2023 £167). This is
included in the figure for Bank interest and investment income on page 5. The Trustees of the church have no
influence over the management of the Trust or of the distn"bution of the investment income. Consequently, the
Trustees do not consider The Wilcox Trust to be an endowment fund belonging to the church,
Page 7

ST NEOTS UNITED REFORhlED CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Designated
Funds
Funds
Restricted
Funds
Total
for 2024
Total
for 2023
3 Fundraising and donation8
Repairs to the Tower
The Collaboration Choir
The Benefact Trust
Other donations
Replacement of the lift
Grant from Eastem Synod of the URC
Grant from St Neots Town Counal
The Bernard Sunley Foundation
The Garfield Weston Foundation
The Benefact Trust
Other donations
Christmas Tree Festival
Gift Day
Saturday and Sunday coffee
Craft Group
Spring Fayre
Other donations and fundraising events
Bequest from Tom Busby
Bequest from Mike Colsell
Donations for Newsletter (Outreach)
600
600
900
1,000
8,587
5,000
5,000
2,500
900
350
1,295
3,155
2,897
505
778
2,574
1,295
3,155
2,897
505
778
2,574
6,645
2,462
616
817
2,267
2,064
1,000
232
11,804
11,804
40,340
4 Monies raised for outslde causes {Restricted Fund)
'Youth for Chrisf, Appeal
180
180
180
180
S Manse costs
Manse repairs
70
70
6 Interlm Moderatorfs I Worship Leaderfs
expenses
Interim Moderator
Worship Leader
93
93
298
135
73
391
391
208
Page 8

ST NEOTS UNITED REFORMED CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Designated
Funds
Funds
Total
Total
for 2024 for 2023
7 Church running costs
Insurance
Heat, light and water
Bookings Secretary
Postage, stationery and telephone
Legal and professional fees
Communications ( Itc£n￿$ & broadband)
Advertising
6.004
5.782
1.347
32
6,004
5,782
1.347
32
5,384
6,069
1,171
13
540
983
1,007
113
1,007
113
14,285
14,285
14,160
8 Outreach
Pulpit Supply (see Note 16)
Donations - Foodbank, CTSN. Actios
Newsletter
Worship materials
1.518
1,518
885
582
1,349
820
536
58
582
2,985
2,985
2,763
9 Support for outslde causes (rnstricted fund)
'Youth for Chrisf, Appeal
180
180
180
180
10 Malntenanca of church building
Electrical repairs
Maintenance contracts
Plumbing repairs
other repairs and maintenance
New capital items and repla￿ments
Roofing repairs
Lightning conductortest
3.389
1.243
1.280
835
1,242
5,244
3.389
1.243
1,280
835
1.242
5.244
232
1.199
175
504
13,233
13,233
2,957
11 Special projects
Repairs to the Tower
Replacement of the lift
2,179
2.179
7,676
15,699
2,179
2,179
23,375
Page 9

ST NEOTS UNITED REFORMED CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
12 Monetary assets
The church monies are not held in separate bank accounts, but for the sake of clarity in these accounts
the total of each account is allocated appropriately over the various funds.
13 Assets used for church purposes
The church building and the shop unit are vested in URC Eastern Synod Trust as trUSt￿S and are not
church assets. They are held for the benefrt of St Neots United Refomed Church in accordan￿ with
the statutory trusts applicable to URC properties under the URC Acts. The valuations for the year
ended 31 December 2024 are the insured values as at 25 March 2025. The twstees consider that
these values are more relevant to these accounts than the insured values at 25 March 2024. The
comparative figures shcw the insured values at 25 March 2024.
14 Assets held for church purposes
URC Eastem Synod has not advised the church of any amount it ¥vas holding on behalf of the ¢hur¢h
at 31 December 2024 (2023 £nil). The use of any such money would be decided by the Church
15 Rent deposlt account
The lease of the shop at 20 Moores Walk was renewed in 2021 for 25 years. The tenant has paid a
rent deposit currently standing at £3,610.00 (2023 £3,535.92). The money is held in a separate bank
account. The tenant is entitled to the interest. The Trustees consider that the rent deposit account
should not be included within these accounls as they do not expect the title to the amount in the rent
deposf( account to pass to the church.
q6 Payments to Trustees
In the absence of a Minister the Trustees have arranged for worship to be led by church members and
visiting preachers. A preaching fee of £40 plus travelling expenses is offered to everyone who leads
worship. Mrs J Gibbs led worship on 11 (2023.15) separate ￿casIOnS and was paid a total of £440
(2023: £522) during the year. None of the Trustees reC￿e1ved any payment for acting as Trustees.
17 Segregation of duties
The Trustees are satisfied that there is an adequate system of intemal control. including segregation of
duties and scrutiny over the income and expenditure of the church.
Page 10

Unlted
Refofmed
Chur£h
High Street, ST NEOTS, Cambridgeshire, PE19 1 BN
31 March 2025
Mr G Round BFP FCA
The Maples
Fydell Court,
St Neots,
Cambridgeshire,
PE19 1UJ
Dear Sir,
St Neots United Refornied Church: accounts for the year ended 31 Docember 2024
In accordance with the requirements of The General Directions, issued by the Chanty Commission, we are writing to
confirm the following matters relating to your Independent Examination of the accounts and the accounting records in
respect of the year ended 31 December 2024.
All of the accounting records of St Neots United Reforn￿d Church (Yhe church"), together wtth any other
information which we reasonably feel might be relevant to your examination. have been made available to you. The
accounting records coThectly reflect all of the receipts and payments for the church for the year.
2. We are satisfied that we have put in place and maintained adequate intemal financial controls.
3. We acknowledge our responsibilty to prepare accounts in accordance with the requirements of the Charities Act.
4. We are satisfied that the church is not required to prepare acctuals accounts or to have the accounts audited.
5. We confirm that the Unrestricted, Designated and Restricted Funds are correctty reported. We confirm that there
are no Endowed Funds that need to be reported in the accounts.
6. The Trustees consider that the church has sufficient financial resources and anticipated income to enable it to meet
its known and antF¢ipated commitments as they fall due for payment for a period of tsvelve months from the date of this
letter.
7. We are not aware of any breaches of the constitution of the church. nor of any lrtigation, erther actÉve or anticipated,
against the church or any other claim upon the assets of the thurch up to the date of this letter.
8. We are not aware of any matter that should be disclosed in the Report of the Trustees or the accounts that has not
been appropriately disclosed therein.
Signed on behalf of the Trustees
Mrs Jenny Gibbs
Church Secretary and Church Leader