2025-12-31-accounts - Immanuel With Highworth United Reformed Church

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IMMANUEL WITH HIGHWORTH UNITED REFORMED CHURCH SWINDON CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025

This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.

ADMINISTRATIVE INFORMATION

Immanuel United Reformed Church Swindon Charity was throughout the year ending 31[st] December 2025 a local church of the United Reformed Church in Great Britain and of the South West Synod of the Church. It was registered on 28[th] July 2009 as Charity Number 1130794. This Charity was renamed as Immanuel with Highworth United Reformed Church Swindon Charity on 1[st] January 2024, following agreement that from that date this charity will be a single church worshipping in two locations. The amalgamation, including the transfer of all Highworth assets, was confirmed with the necessary legal documentation, and was approved by the South West Synod and by the Charity Commission. (Highworth United Reformed Church was previously an excepted charity.) Worship and other activities continued in both locations throughout the year as planned, under the aegis of the elders and church meeting of the united church.

Immanuel Church is situated in Upham Road, Swindon, Wiltshire, SN3 1DH, its website is at immanuelurc.org, and its email address is immchurchsec@gmail.com. The Church is normally open for worship on Sundays at 10.30 am, and for other activities at various times during the week.

Highworth United Reformed Church is situated at 26 High Street, Highworth, Swindon, Wiltshire, SN6 7AG, and has a website at www.highworthurc.org.uk The Church is normally open for worship on two Sundays a month at 10.45 am, and for occasional midweek activities.

The members of the Elders’ Meeting for the time being are recognised as the charity trustees. Those serving from 1[st] January 2025 until the date this report was approved are: Ceri Bevan, Anne Kathryn Farrow, Elizabeth Louise Gibney, Elizabeth Ann Gleed, Michael Dennis Gordon, June Dorothy Margaret Harvey-Smyth, Maria Kawonga, Donald Edwin Macarthur and Helen Elizabeth Marson. Sarah Ann Hopkins served from 1[st] January 2025 until 8[th] May 2025. Vivian Ann Blakesley and Michael Joseph Dismore served from18th May 2025 until the date that this report was approved. The minister throughout the year was Rev Robert Hugh Jordan.

The Church buildings and the manse at 152 Drove Road, Swindon, SN1 3AG are vested in The South Western Synod Trust as trustees and held for the benefit of Immanuel URC Swindon in accordance with the trusts applicable to URC properties.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of Immanuel United Reformed Church Swindon are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules of Immanuel Church Swindon. The governing document of the registered charity is a statement adopted by the Church Meeting on 9[th ] March 2014.

The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church.

The members of the Elders’ Meeting are the minister in pastoral charge (if any) and up to sixteen members of Immanuel Church Swindon nominated and elected by the members of Immanuel Church Swindon in Church Meeting. Elders serve for three years, retire by rotation and are eligible for re-election. There is a limit of two (or three in certain circumstances in the case of the Church Secretary) on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as Elders.

The Elders’ Meeting met ten times during the year. The Eldership is assisted in the administration of the Church and its property by committees established for World Concerns, Finance, Buildings and Grounds, and Worship and Outreach. There were six Church Meetings during 2025.

OBJECTIVES AND ACTIVITIES

As a local congregation of the United Reformed Church, Immanuel with Highworth United Reformed Church Swindon seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement as “Sharing the Love of Jesus, Serving the Community”.

The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.

The Elders’ Meeting believes that the Church provides benefit to the public by:

• providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;

• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Attendance at morning worship slightly increased during 2025 in both Immanuel and Highworth, although in common with other churches this remains lower than prepandemic levels. Worship at Immanuel continues to benefit from choir singing each week. Many members of the congregation now take advantage of the provision of tea and coffee on some Sundays to continue sharing fellowship after worship, as well as a popular monthly Tuesday “tea and chat” time.

We have continued our close connection with the other churches in the Swindon Old Town Partnership of Churches, and at the time of this report two of the three principal offices of the Partnership – Secretary and Treasurer - are all held by members of the Immanuel fellowship. The continuance and expansion of Partnership activities form a major part of the Eldership's proactive thinking.

FINANCIAL REVIEW

General summary: Congregational offerings and other voluntary giving remained broadly the same as in 2024. At the same time income from room bookings showed a further increase. There was again no major maintenance expenditure and no associated grants.

In common with most organisations Immanuel with Highworth suffered a very sizeable rise in fuel costs in 2025, but there are no other significant changes in Receipts and Payments from the previous year to report. The overall general fund outcome for 2023 was a small surplus of £13,238.

No significant changes are anticipated for 2026, and the financial prospects for the year are reasonably good.

Unrestricted funds: Ideally, the Elders' Meeting would wish to have in hand for Immanuel an amount equal to at least six months' regular expenditure as "free" reserves, to meet future shortfalls in income or unexpected expense.

The General Fund is used for the normal running costs of the church, excluding exceptional items such as significant building maintenance projects which are funded from the Memorial Fund which is also an unrestricted fund.

The |Immanuel General Fund balance at 31st December 2025 represents seven months of the budgeted 2026 expenditure, and additional funds are available in the Memorial Fund, subject to Church Meeting approval, to meet any major unexpected costs.

In addition Highworth maintains a policy of retaining about £120,000 to manage the substantial repair expenditure needed from time to time to maintain the Highworth building to the appropriate standard for this Grade 2 listed building. This money emanates from a permanent endowment fund.

Designated Funds: There are a total of seven restricted or endowment funds jointly totalling £4,660 at the year end available for various defined purposes.

This report was approved by the Elders' Meeting on 4[th] June 2026 and is signed on its behalf by the church secretary Dr Donald Edwin Macarthur.

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Immanuel with Highworth United Reformed Church Swindon Charity Unlted ¢ RefOrnd REGISTERED 140: 1130794 Receipts and payments accounts 2025 Receipts and payments fund• funds Total lund• 2024 Recelpts Volunta Income Offerings Haryesl ap1 Gifts and donation8 Investmerrt incrmne 61245 128 1425 63,966 4.373 25 80.125 13 80.126 14,015 71.203 13.973 Legacy Church 11(MWS Other 8PeCAal appeds Olhef 72 7x1 263 746 269 Other Incom• Church letting8 Income generaW ty Clxtrth Other Interest 37.813 37.813 6,637 635 37,940 7,181 1,699 1,321 10 10 Payments Mini8ty & MIMI fuTh Maintenanc* of man8e Ministerial costs Church rUnrrj costs Maintenance of church buildin Worship costs Costs of church grwps 618BO 257 4289 44726 18.388 876 4690 54.369 310 6,877 65,249 16,900 4,850 3,073 ¥725 16.388 6.614 &690 donath" passed Barik cha other 44.313 5.881 00.194 119 47.947 2.089 sut0(al 913 Asset purchae Total payments 183.•Y2 913 189.816 Net of receipW(paymentsJ TransfeT5 betvfftn funds Cash funds Lt year end 1&196 10 13.238 &886 1118 1128 .167 276806 257281 263.167 271.745 IfA2

Statement of assets and liabilities at the end of the period Cash funds funds funds funds Total fund8 Cash and deposrt accxwjts 271.481 1532 1128 276,141 Total cash funds 271.746 1532 1128 276805 Investment as8Ot Unrestrlctod R•strlcted Endowment fund• funds funds Totsl fund8 1.667 shaTes other monetary •••ats Unrestrlcted Ro8trfcted Endowrnent funds fund• funds Totsl funds Tax redaim from HMRC Lettsngs .' U3A Bank re over Fund to whkh Set b•long• A88et8 retaln•d for the charlty's own use Iwhere c•8t nat of gran18 is greater than £2.CWI 20,243 August 2018 Church cw. PuT¢ha8ed Deeember 2018 Unre8trKXed 6.937 Cookor Sept 2019 Unr8StriLtsJ 2,982 Dishwa8her. Purchased JL 2008 Unffj6tri¢ted Church building8 and M8n- not ovmed by the cthanty Fund to thkh Illblllty rolatss Amount due Llabllltlos Gas ttharges f December 2025 Ilmmanuel) Enww cosls for 225 Higlr•Aythl Printhr#J &)8ts Unrestricted Christian Restricted 20 Min¢sterf5 expenses Unrestricted Unrestricted 49

Notes to the receipts and payments accounts Asset and investment sales and purchases There were no asset or investment sales durin9 the year Transactlons wlth trustees No trustees received payment during 2025 Transactlons wlth rolated partles Name of the related party: Rev. G Gleed Relationship lo charity.. Husband of trustee Mrs E Gleed Description of the transac11.. Organists hmorarium £2.640 (2024 £2.640) Cash Funds at 310ocombor 2025 Unrogtrlcted fund8 General fund Ilmmanuell Unrestricted (Highworthl Memorial fttnd Car fund Unre8trlct•d fund• 80,875 135,449 81,486 13,933 271,745 ReStrfCt funds Tanner- Immanuol .Tanner- EcumenK81 World ¢oncerns emergency Ministenal tr8ining Special appeals Hl9hworth R•strlcted fund¥ 390 123 137 742 1532 Endowment funds Deep Cap 2,128 Signed on behalf of all the trustees Signature Print Nam8 dtsof approval . Q. W (Afityiitr( u?Ayfv2 .tI. GLLEfy oq

Independent examiner's report to the trustees of Immanuel United Refomied Church Swindon Charity I report on the accounts of the Trust for the year ended 31 Dernber 2025, which are set out on pages 1 to 3. Respective responsibilrties of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charrties Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.- . examine the accounts under section 145 of the 2011 Act . to follow the prOdureS laid down in the general Directions given by the commission under section 145(5){b) of the 2011 Act . to stste whether particular matters have come to my attention Basis of independent examinerfs report My examination was carried out in accordan with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual rtems or disclosures in the accounts and seeking explanations from you as trUstS conmIng any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limrted to those matters set out in the next statement. Independent examiner's statement In connection with my examination. no matter has come to my attention.. i) which gives me reasonable cause to believe that in any material respect the requirements.. . to keep accounting records in accordan with section 130 of the 2011 Act and . to prepare accounts which accord wrth the accounting records and comply with the accounting requirements of the 2011 Act have not bn met or ii) to which, in my opinion, attention should be dravm in order to enable a proper understanding of the accounts to be reached Name." David Bevan Relevant professional qualification or body". ACMA, CGMA Address." 96 Okus Road, Swindon Date..