WOKING UNITED REFORMED CHURCH CHARITY (Working name - WOKING URC CHARITY) ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER, 2024 Reglstered Number - 1130926 - Registered on 3, August. 2009 Registered Offlce: Woking United Reformed Church White Rose Lane Woking, Surrey GU22 7HA Charfty Correspondent: Mr K R Bradley Public email.. secretary@wokingurc.org.uk Website address: www.wokingurc.org.uk
Trustees serving on the date of approval of this Annual Report and Financial Statements The Revd L M Brierley (Minister of the Church) Mr K R Bradley (Church Secretary) Mr C J Temple (Church Treasurer) Mrs L A Buckland Mrs R A Culshaw MrANGibb Mrj K Godsland Mr R Gray Mrs S E Herbert Ms R V Lindstrom-Thomas Mrs M N Mortell Mr G J Parris Mrs M J Temple Mrj M van Renssen Bankers - HSBC CAF Bank Independent Examiner - Warner Wilde Inauguration of the Church th Wol<ing United Reformed Church was inaugurated on 9 January, 2005 from a union of two former Churches York Road United Reformed Church and St Andrew's United Reformed Church, both in Woking. Charlty Application The application for the Church to be Registered as a Charity W8s pa55ed by Special rd Resolution at the Church Meeting on 21" May, 2009. Registration took place on 3 August, 2009. The Charity comprises all assets and funds held by and on behalf of Woking United Reformed Church other than properties held under trusts declared in Schedule 2 of the United Reformed Church Act 1972 (as amended by the United Reformed Church Acts 1981 and 2000) and those held on other specifically declared trusts. CONTENTS Annual Report of the Trustees Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-20
ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER, 2024 Structure, Governance and Management Objects The object of the Charity is the advancement of the Christian falth for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church. The Trustees have paid dL2e regard to the guidance issued by the Charity Commission in deciding which activities to undertake during the year. Structure The Church, as a local congregation of the United Reformed Church denomination, takes its Structure, Governance and Management from the Scheme of Unlon {The Manuall of the United Reformed Church, section Bl The Structure of the URC and principally: Item 2.(11 The Church Meeting- The Church Meeting of the local church shall consist of thosepersons who have been admitted to the fijll privlleges anrl responsibilities of fftembership of the United Refonned Church and whose names are includedin the membership rollofsuch Iacal church. and Item 2.121 The Elders, Meeting- The Elders, Meeting of the local church shall consist of the mlnlster and the eldets elected by the Church Meeting, There is a Constitution, adopted in July 2012, based on wording by the United Reformed Church for local Churches which are registered charities. Trustees - Appointment The Church Meeting on 21" May. 2009 re501ved that- Those members of the Elders, Meeting of Woking LIRC who are quallfied to serve as charity trustees are collectively the Charity Trustees of the Charityand are appointed andshallact in accordance with the, procedures for the time being laid down by the Church A4eeting of Woking United Reformed Church which 5h211 be in conformity with the Scheme of Unlon of the United Reformed Church. The Church Meeting of Woking URC in 2009 lover several meetingsl adopted proceduffts for the nomination, election and length of service of Elders, and some minor amendments were made to these pro)cedures in November 2010, May 2016, February 2022 and September 2023. There may be up to 15 serving Elders and they, together with the Mlnlster of the Church at that time, shall automatically (providing they are qualified to serve) be Trustees of the Charity. Outside this elected term of service such Elders are known as Non-servlng Elders and cease to be Trustees of the Charity. The Church Treasurer, if not a serving Elder during his time of office, shall also be a Trustee of the Charity. Changes in the Eldership in 2024 have been the retirements of Mr J D Sinclair in May and Mrs C W M Brook, Mrs S M Loudon ancI Mr J A14 West in December. In November, in readiness to begin a term of office beginning in January 2025, Mrs R A Cu15haw and Mrs M N Mortell were elected. All others continued to setve or were re-elected to serve new terms to begin in January 2025. Trustees - Role, Responslbilities and Training The Charity Commission states the following: Charity Trustees are responsible for the general control and management of the administration of a Charity Csection B2. The Essential Trustee) Trustees have and must accept ultimate responsibility for directing the affairs of a Charity, and ensuring that it is solvent, well run, and meeting the needs to which it has been set up (Section E, The Essential Trusteel. The Trustees have paid due regard to the guidance issued by the Charity Commission on public benefit.
The Scheme of Union of the United Reformed Church states the functlons of the Church Meeting and the Elders, Meeting, referred to above, and the Elders (Trustees) and the Minister (also a TrLJSteel collectively share the duties and responsibilities outllned for the Elders, Meetlng along with accepting the ultirnate responsibility for directing the affairs af the Charlty as laid down by the Charity Commission, The Church Treasurer (currently not a serving Elderl is also a Trustee, The general control and management of the administration of the Charity is fijrther exercised by representative Elders being members of the Church's main committees.. Finance and Property- managing all the day to day financial responsibilities and the preparation of accounts and managing the maintenance of the Church site and Manse,. IT and Medla ensuring that specialist equipment is maintained and all the communication platforrlls meet current needs and are effectlve., Chlldren and Youth Work- instituting and overseeing the work with children and young people; Church in the World- ensuring that the Church demonstrates its concern for the wider community and the world,. and by receiving minutes and reports from those committees, which also make regular reports to the Church Meetlng, Elders are also represented on other Committees and working 0UP5, and attend meetings of, or give some oversight to, all of the Church's groups and activities. To date, not all Trustees have undergone any formal training for their duties specifically as Trustees. although they have acquainted themselves with Charity Commission publications and thelr responsibilities in connection with the safeguarding of children and vulnerable adults, and health and safety generally. Newly elected Elders receive inforrnation related to their duties and responsibilities as Trustees. 'Fit andProperPersons test, In 2010 the Trustees considered the implications of the Finence Act 2010 and the guidance for charity managers in relation to the 'Fit and Proper Persons test, to ensure that charjty funds and tax reliefs are used only for charitable purposes, DeclaratiorLS, using the HMRC model declaration, have been made by all TrLJStees and the Assistant Church Treasurer, Mr K R Bradley, Church Secretary, and Mr C J Temple, Church Treasurer, continued as Responsible Persons. Disclosure and Barring Service, Safeguarding. Employees, Health & Safety. Retention of Records and GDPR (General Data Protertion Regulation) On-line Disclosure and Barring Service appllcations began during 2014. There were no safeguarding incidents to report to the Charlty Commission in the year, and no accldents to RIDDOR. The Church'5 Safeguarding Pollcy was reviewed and updated with some amendments in November 2024. Although no reglstered activities are held for vulnerable adults, there is a section relating to such adults In order that, for good practice. the Church has guidelines available. All Trustees are required to undertake formal safeguarding training every three Yea and some attended course5 in 2024 and early 2025 both in person and via Zoom. There will be further training courses later in 2025. In January 2023 a subscriptton was taken out for employment support with Croner. This resulted In a omplete revision of dixumentation and the production of an Employee Handbook. together with work being undertaken on a Health and Safety Policy. Both are under review as at early 2025 including an extensive review into all of the Church's emergency related procedures. A voluntary post of Employment Administrator has contlnued to manage the various systems and responsibilities surrounding the Church's five employees. Trustees continue to make regular checks to ensure that all the Church's policies are adhered to, and records and returns, particularly in relation to children and young people, are maintained to the required standard and timely submissions are made as appropriate. Trustees ensure that the Church complies with GDPR (General Data Protection Regulation}.
Achievements and performance a snapshot of the Church's life and work and mission in the year orship. Prayer. Study, Church Meetings. Gmups and Pastoral Care Sunday Worship including chlldren's and young people's groups, were all linked together by a serles called Training for Transformatlonl _ Spiritual Disciplines for 21 Century People from February to June. linking Easter and Pentecost into the therne. Right in the middle, Joy was celebrated as a Gift from God with a party lunch after the Service. The Lectionary Bible passages were the focus on many other Sundays as well as observing an Eco Sunday and then Harvest Festival in September and Fiemembrance Sunday in November. Advent and Christmas brought times of celebration with opportunities for all ages, especially children and young people, to be involved in creating and leading worship. Receiving new Church Members 15 always a great pleasure and 15 were received during 2024. This brought the Church Membership to 219 at the year end which was exactly the same figure as when the two former Churche5 united in January 2005. Sunday congregations increased slightly wlth the average lover 1401 almost back to pre-pandemic times with Services in Holy Wee1< and Easter and Advent exceeding the numbers from earlier years. The worship provided through the Ilve streams (Faceboolc and YouTubel is not underestimated though. It gives opportunities for those confined to their homes to be a part of the congregatlon in some way. and serve5 many who get in touch from several different parts of the country and in other countries. An average of 110 homes 'tune in, each weelc either on the day or later during the week. Twice monthly House Groups and study groups held at the Church coHtinued as did the monthly mid-week contemporary worship in café style. Prayers and Reflection every Thursday morning, wlth a monthly Communion Service, has been well attended and the other two weekly prayer opportunities, Tuesday mornings with the focus on children and young people and Sunday mornings before the Service, enable smaller numbers to gather together. The pattern of having four Church Meetlng5 a year. which was started in 2022, either following lunch together on a Sunday prior to the Meetings. or soon after the Service, continued to be popular. Attending Church Meetings is one of the privileges and responsibilities OF being a Church Member and enables everyone to be involved in some way in the life, work and mission of the Church, In November Members approved a Role Description for a Non-stipendiary Minister in the hope that, following his applicatic)n for training. this could be a post for John Sinclair, Whlle groups for adults have not returned in quite the same way or frequency as pre-pandemic times. there are still opportunities for fellowship and meeting together. One which has increased its membership again is the Knitting Fellowship faithfully meeting to make knitted garments for locally Icnown needs, new-born babies at a clinic run by the United Church of Zambia and for inclusion in the Christmas gift shoe boxes, Occasional lunches and talk5 a Iso provide appreciated social times as do the hour after Sunday seices when refreshments are served, and the Lunch Club and T@3 (mentioned below). A Barn Dance and Supper was held In November to celebrate the end of the roof project and receiving the Eco Church Gold Award (see below). Recognising changes in needs and lifestyles, a review of pastoral care towards the year end resulted in alteratlons in early 2025 to the way it is offered by Elders and Pastoral Assistant5. Instead of being organised In geographical areas. there are now smaller 'family groups, within the larger whole Church family. The Church premises The big project in the summer of 2023 was the installation of 134 solar roof panels and then ei8ht large storage batterie5 in January 2024. However, the panels installation did lead tc) the discovery of serious roof problems resulting in major replacement Work needing to be carried out in the summer of 2024. The areas involved were the almost entire premises, apart from the Sanctuary, and there was considerable disruptlon for about four months. The cost was around £500,000 and through the
generosity of the Church family just over £20Q,000 was donated with the remalnder being grants from the URC Wessex Trust and others, and legacy funds. A Church i'n and for the community The Covid Vaccination Centre (which also extended to include influenza vaccinations), run by Fast eal Pharmacy, continued to operate during parts of the year but wlth fewer sesslons due to the reduced vaccination programme. The Church was able to be involved by providing weScoming volunteers working alongside those from the community. The Church has continued to work closely wlth Wol<ing Borough Council In its support of Syrian refugee families housed in the town, There are language classes at the Church and a creche for younger children while the classes are in session. The extension of this service continued to include language classes in a more soclable setting for refugees from Ukraine and also some people from other countrie5 who have settled in Wol(ing and are keen to learn English. During each weekday a team of Welcomers continued to be available to provide to anyone who called in for a cup of tea or coffee. a friendly chat, a chance to sit quletly or pray, or as a member of the community organisations which meet on the premises. Responding to the need to provide Warm Welcome Spaces, following large increases in heating costs. the Church linked again with the countrywide initiative. The Welcomers receive guidance on how to cope with various situations or requests for assistance and there is a particular link for help and guidance from tho York Road Project for homeless people which provides wide ranging services beyond a 'shelter'. Woking Borough Council also provides relevant information. On two Monday mornings each month hospitality continued to be taken out to the pavement edge frorN 7 am in order to provide a much appreciated hot drink to commuters on their way to or from the station and other passers-by the Church going to work or school. Communlty activities were operating in a regular pattern. These have included the twice monthly Wol<ing Farllily Contact Centre, alcohol dependency groups, blood donor sessions, Conquest Art, a special needs school. employment advice. mediation groups. baby sensory sessions Ipart year), dancing and fitness classe5, public spealang. rai Iway enthusiasts, societies, residents. a5socSatlons and Woking Debates. Two of the Church's own community activities, the monthly Thursday Lunch Club and Sunday T@3, have both been appreciated, although there is an experiment with the latter moving to a light lunch after the Service. The three day 'Holiday at Home, in August was again a great succes5 Wlth a varied and much appreciated programme of activities, well as people coming in and out of the Church for a variety of reason5. the Church ensures that it Is known in the community as a Place of Worship and distributes Easter and Christmas greetings cards to nearly 2000 homes in the area wlth an invitation to share in the special Services at those times. Civic links were maintained with the Church continuing to be used as a Polling Ststion for the General Election and Borough elecllon. For the former. the Church hosted a lively public hustings meeting with all parliamentary candidates present. The Church sees the importance of working closely with the Member of Parliament, Council and Ward and County council10 at all times in its service to the community. Children and youngpeople The Church's work with children and young people has continued to benefit from having a Children's Worker (Alison Warlow} and Youth Worker {Phil Rayl, both worktng part-time and contributing so much in imaginatlve ways. As well as Sunday mornings and evenings (Youth Group), the Girls. Brigade and Boys, Brigade and Toddler Group have met each week. Contact is also maintalned with those in the age range 18-25 who are at university or working away frc)m home. Mernorable events were three day Holiday Fun events at Easter and in August. a week long residential camp in the New Forest in August and a few special 'one off. events. The Church in the 'World' Fundraising for Christian Aid Weelc in May was reduced as the general pattern Is to organise something really big in alternate years, remembering the whole Bible Readathon in 2023. However,
the Church was able to host one of the natlonal run Changemakers Conferences, The URC world development programme, Commitment for Life. was again well supported, even with a reduced figure of £7,300. Other collections included the Christian Aid Christmas Appeal, WaterAid durlng Lent and before Christmas, the URC appeal for Myanmar and Medecins Sans Frontieres (surplus donations from Church lunches). All received generous responses. Closer to 'home', gifts at Harvest and Christmas time were for the York Road Project for the homeless in Woking and Your Sanctuary, the local women's and, children's refuges at Christma5. The York Road Project received additional support by way of an Empty Bowls Lunch. hosted by the Church in partnership with a pottery class which raised nearly £2,000. Food items and other goods continued to be collected for these organlsatlons at the Church on a Sunday. Christmas gift 'shoe boxes, again went to Link to Hope which included gifts for adults as well as children. A number of other local and national organlsations were supported through grants from Outward Givlng. A highlight of the year was the repeat of the three-day Petting Fai'm in May in partnership with the Children with Special Needs Foundation. The presence of farm animals and exotic anima15 and three roundabouts, and food. all added up to a low cost family activity for the half term, 400 special needs chlldren and their famllies werejoined by hundreds of others from the local community. The 'Green Team. continued to work towards the Eco Church Gold Award and this resulted in the wonderful outcome Df receiving it during the summer, only the 51, Church In the whole country. The team, through Forum displays and other reminders, action and encouragement ensures that Net Zero progress is maintained. What is not easy to quantify is the Church in the 'World' reflected in time and talents. The Church is the people and many are involved in voluntary work outside the walls of the Church building itself. Belng a Street Angel, helping with neighbourhood care schemes and serving organisations, charitie5 and public bodies are all ways in which this happens. The Church was pleased to host the annual Woking Street Angels, Commissioning Service in February, The wider URC ecumenicalmatters and other falth relationships The Church was represented at the Induction Service for the new Wessex Synod Moderator, the Revd Dr Michael Hopkins in March. A large nurnber from Woking attended the second Wessex Synod 'Big Day Out, at Hollycombe Steam Park, Near Liphook in Hampshire and had a wonderful time on the rldes and talcing part in activities. Ecumenical activity locally was reduced again to the World Day of Prayer Service in March and the Good Friday outdoor Act ot Worship and Witness in Jubilee Square. Some of our Church Members ontinued ta be involved in these and there have been more opportunities to share in Woking People of Faith which organises events in order that all faiths can meet and work together. Appreciatlon The Trustees express their gratitudp to a large number in the Church family who hold many ofFices within the Church and worl< tlrelessly and with dedication. They l<eep the Church's life and mission 'on the move, and, together with those who glve encouragement and support and uphold the life of the Church in their prayer5, help to make the vision a reality. The Volunteers Administrator continued to co-ordinate the various role5 ensuring that policies and practices are meeting the Church's responslbillties and those giving their time and talents are valued. The Trustees are very grateful to have a dedicated tearN of employees which changed again during the year. John Sinclair succeeded David Tuson in the slightly altered Church and Community role in May. after six and a half years. valuable service to the Church. The Church's employees each contribute so much in their various roles. The others who continued in service were John West, Church Premises Manager and Ellen Harrison, Church Administrator, together with Alison Warlow. Children's Worker and Phil Ray. Youth Worlcer. who have been mentioned earlier. Although a Trustee heelf, the other Trustees wish to record the gratitude of the whole Church to th the Minister, Lucy Brierley, for another year of service, her 19 Her energetic leadership and
pastoral care and well-prepared worship, which is the focal point of the weel glves everyone the inspiration to love and serve each other and the local and wider community. Financial Revlew Outcome for the year The Financial Statements for the year are set out on pages 10 to 20. The total of Unrestricted Funds at year end. shown on the Balance Sheet on page 11, reduced from £400.689 at the end of 2023 to £291,743, chiefly due to the receipt of a significant legacy in 2023. Two major roof proi'ects, one a replacement roof and the other a roof repair, were carried out during 2024 that have had a Sl8nificant financial impact on the Restricted Funds. A Roof Depreciation Fund has been set up to record the finances for the new roof, The Restricted Funds, also shown on the Balance Sheet, increased from £102,456 at the end of 2023 to £474,927, because of grant5 and an appeal for the roof projects. The General Fund balance reduced from £77,676 in 2023 to £71.235 as per Note 9, Income across all funds. Note 2. includi ng grant5 and the appeal towards the roof projects, at the end of 2024 amounted to £754,906 against £523,829 for 2Q23. Total expenditure for 2024, Note 3, increased to £527,861 against £4Q3,369 at the end of 2023 reflecting higher costs of operating and the projects outlined above. Outlook for 2025 and Reserves Pollcy The initial Outlook for 2025, and beyond, projected that costs would increase frdster than income. To prevent a deficit an appeal was held in March 2025 to increase regular glvlng and efforts to contain expenditure and contain costs will continue. The giving appeal was successful, and it is now expected that a small Surplus will be made in 2025. Our Reserves Policy is to include a target of increasing the Capital Projects Fund to £30,000 as well as maintaining free Reserves. as shown by our General Fund, equal to three month5, core expenditure. The General Fund balance at the end of 2024 was £71,235 which exceeds the 25Yo target for projected costs in 2025. The Capital Projects Fund has been used in 2024 to improve control of the gas heating systems and is now zero (Note 9 la}l. Depending on the size of the surplus in 2025 it may be possible tD transfer fund5 towards future expenditure on capital items. The Trustees are monitoring the financial position closely to ensure that the Church remains a going concern and are confident that a warm welcome will continue to be provided to all. Plans for the fijture In May 2024 the URC magazine Refomi ran an article entitled What makes a Church thrive? The question was thrown open to all adults, young people and children in Woking URC resulting in a long list of 23 reasons being printed in the magazine. As the Church celebrates its 20 Anniversary in 2025 the coming together of the former York Road and St Andrew's Churches in January 2005 this list could appropriately become what the chrCh should strive to be in its plans for the future. It includes the words . its n7embers are regularly c17allenging, encouraging andserying one another in Christ s namg, while also serving andbeing involvedin the local community and worldwide concerns. ON BEHALf OF THE TRUSTEES LUCY M BRIERLEY. Trustee (Minister) KEITH R BRADLEY, Trustee and Charity Correspondent (Church Secretary) CHRISTOPHER J TEMPLE, Trustee (Church Treasurer) 6" May 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WOKING UNITED REFORMED CHURCH CHARrrY Charlty No 1130926 I report to the trustees on my examination of the accounts of the Woking United Reformed Church Charity (the Charity) for the year ended 31 December 2024 which are set out on pages 2 to 20. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charlties Act 2011{"the Act") I report in respect of my examlnation of the charity's accounts carried out under Section 145 of the 2011 Act and In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{51(b) of the Act. Independent examinerfs statement The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a member of The Association of Chartered Certified accountants. I have completed my examination. I confirm that no material matters have como to my attention in connection with the examination giving me cause to believe that in any material respect: l. the accounting records were Not kept in respect of the Trust as required by section 130 of the Act., or 2. the accounts did not accord with those records; or 3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 concerns and have come acr05s no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. FJ-'O CL . FJ Wilde FCCA DChA For and on behalf of Warner Wilde Limited Chartered Certified Accountants 4 Marlgold Drive Bisley Surroy GU24 9SF th 6 May 2025
OKING UNITED REFORMED CHURCH CHARITY STATEMENTOF FINANCIAL ACTIVITIES For thè yéar onded 31 December 2Q24 Unrestrl¢t9d R&strlcted Expondablè Funds Fund$ Endgwment 2024 Unre8trlttod Re8trl¢led Expgndable Totsl Funds Funds Endowmènt 2Q23 Total Note8 Income from Donations and grants Charffabl& activlties Inveslrnents 14 181,076 54,968 8,501 507,756 2,605 688.832 57,873 8,601 284,112 81,106 3,601 138,953 17,967 421,06S 99,073 3,691 Total Incomè 244,645 510,361 764.9Q6 38Q,909 164,92 623,Q29 Expgndlturg on Charitable actlvltlps 29S,944 198,439 36,478 527,861 28{571 82,319 36A78 403,369 Net expenditure before galns on Inv&8tmertt a88ets {J51,399I 314,922 136,4781 227,045 84,337 72,600 1368781 120,460 Nel gain8lllos5e81 on investments Net Incomellexpendfturel 151,3991 314,922 136,4781 227,046 84,337 72,600 136,4781 120,460 Transfers betsveen funds l Jf7,$481 57,548 3,641 13,8411 Nèt movomgnt in 1108,9471 372,470 36.478 227,045 88,178 68,760 36,478 120,460 Ro¢onelllatlott of fLEnds Total funds brtsughl fDtward 400,689 102,456 1,349,697 1.852,844 312.511 33,697 1.386,176 1,732,384 Toial funds carried fonvard 291,743 474,927 1,313.219 2.079,889 4QO,689 102,456 1.349,697 1,852,644 10
WOKING UNITEJ REFORMED CHURCH CHARITY IRegl8tered Number 11JOS261 aALAN¢E SHEET At 31 December 2024 UnRstrlcted Restrlctsd Expendabl Funds Funds Endowment 2024 Unregtrlctsd Restrt¢ted Expendable Total Funds Fund8 Endowment 2023 Total Notei Flxed os¥ets Tlnglble ass5 184,64e 4S2,528 1,313,219 1.930,393 218,893 85,534 1,349,697 1,621,924 184,646 152,628 1,313,219 1,930,J93 216,693 85,534 I,S49,697 1,621,924 CLtrMnt assets Debtors C&81i at bank 12,318 136,207 20,109 16,879 41,427 1S3,187 18,506 223,337 22,949 15,984 41,456 239,321 148,525 48,088 194,614 241,843 38,933 280,776 Current SlAbllltle6 QdItors Amount8 fallliig wNliin ce yeai e 15,748 11.165 24,911 30.180 2,010 32,190 Net Current assets 134,779 J4È23 189,703 211,663 36,922 248,585 Tetal a55et8 le55 current liabilttlB6 Cr8dltor8 Amounts fling due after Dns 298,426 487,451 1,313,219 2,1QO,09e 428,366 102,456 1.349,697 1,880 508 7.683 12,524 20,207 2T,e85 27,685 rotal n&t a89ets 291,742 474927 1313,219 2,079,888 400,68 102,466 1,349,697 fj,852,844 Repr858nted by Fund8 ofth8 charlty Unrestricted R8Stricted Exp8ndab18 Endowm8nt 291.743 291,743 474,927 1.313.219 400,689 400,689 02,4S6 1.349,697 474,927 102,456 1,313,21Q 1.349,607 291,743 474927 1,313,219 2,D79,889 400,889 1D2,4S6 1 349,897 1,8S2,844 Approved and authoris8d by the Tru$16eS c)n 6 May 2Q2S and signsd on thelr behalf by.. LUCY M BRIERLEY Truslo& jmlnislgri ,ert_£k,,Lfy KÈITH R BRAt)LEf rust88 anil Ch&rEty Correspondgnt IChur¢h Secrelary) (L. ILu- . CHRISTOPHER J TEMPLE Tmstae Ichurch Tfe8sur&rl The not65 on pages 13 to 20 form part of these financial 51atemenl8.
WOKING UNITED REFORMED CMURCM CHARITY STATEMENT OF CASH FLOWS For the y88r end8d 31 D8C8mb8r 2024 Unrg8tylct6d Ro$trlctèd Expendabl& Funds Fund9 Endowment 2024 Unrostrlct8d Re$trlcted Expendabl6 Total Fund8 Fund5 End9Wt 202J Total Notes Cash flows fwm Dporatlng a¢vItIe8 Nel IncomeiiexpÈndilurel Deciali charges Inve¥lfflwl intere51 Lwn Interest Tran818fE Ilncreaselld8cr8asa In dabtors Inueaselld8creasèl In credrnors 314,922 7,040 (38.4781 36,478 227,045 82,881 84,337 4t,886 ,6911 761 $,841 9,884 13,927 72,800 1,377 13&,4781 38,47B 120,460 79.741 39,383 509 157,5481 8,188 949 781 57,548 27 (7,40JI 11 t,77BI 9,178 7,75B 14,7491 Nét ca$h providgd byllu$8d inl Dper8tlnB aGtivitl 860511 381 fj47 294 ODQ 150,945 194,671 C8sh fltsw¥ from Invèstlmg octlvldel I1&r6 Pr9¢e9ds from the salb of wvperty, plant £nd equlpmgnt Puith8$e of propetty, an1 and Èqulpmgnl 8,501 8,601 8,691 3,691 12,5941 13T8,7561 127,2241 186.9111 Net C88h provldad byllu88d Inl Inv8Stlnu acUvltl&8 278 756 372,640 J3,633 CaBh Flow5 frorrn flnantlng actlvltlÈi Repayments of borrowlny C4$h Inltyws trom new bomvlng 18,4841 18,2801 18,7831 15,WQ 15,SOD Net cash prtrvld8d byllts8èd Inl financlng act6vlÈl8B 6,4B4 D,280 8,717 Change In cash In th8 rèportlng p&rlod 995 26,129 1Q2,944 Ca%li at beglrnnlng ol the rgportlng porlod 15,984 239,321 97,208 39,169 136,377 Cash at tkno of thB reporung perlDd 152,187 223,337 Z3D 321 Ca8h Gortlptl6 thelDllowing accounts CAF Bank SBC Current and Deposll Accounts CCLA COIF In¥BEltnont ACcu1 Boofft Bsnk18urrey SavÈ81 8dgades' B8nk 8ccounls Pglly C35h 31,342 39.672 7t.720 5,J50 53 60 36,0fj7 26,881 158,979 6,341 6J 20 Catsli at thg ond of th• rowrt(ng porlod 163,187 229 321
WOKING UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 Accounting Policies (a) Basis of preparatlon of flnanclal statements The financial statements have been prepared under the historical cost convention and in accordanc& with Accounting 8nd Fieporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021 and the Charities Act 2011. The charity has taken advantage of the small charities exemption to dispense with preparing a cash flow statement. The accruals basis of accounting has been adopted and the principal accounting policies set out below are applied consistently. Ib) Golng concorn In order to assess the appropriateness of the going concern assumptions basis, the Trustees havs considered the Charity's financial position, reserves and forecasts for the foreseeable future. They have considered the assumpions underlying these forecasts and the impact of any potential risks affecting them. After making due enquiries, the Trustees have a reason8ble expec.tstion that the Charity will be able to continue in cperalion and meet its liabilities as they fall due for ai least twelve months from the date of signing of this report. For this reason, they continue ID adopt th@ going concern basis in prepsring the accounts. {c) Fund accounting Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives. Endowed and Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of 8 grant. (dl Tangible fixed assets Fraehold prop8rty The Trustees of the church and manse buildings are the URC Wessex Synod who hold them Lipon trust for purposes connected with Woking URC. These premises are vested in the United Reformed Church (Wessex) Trust Ltd on behalf of the Synod. Woking URC has the right of free occupation and the obligation to maintain the premises in good arder bul does not have the independent right to dispose of the premises. Historically, expenditure incurred on the church and the manse has been written off in the year that it was incurred. Those costs are not readily available as that information has not been retained for the financial Statements in previous years up to 2000 and prior to FRS15. However,.Ihe development of the church premises completed in 2010 and the roof replacement in 2025 were of such a size that, in order to reflect the nature of the investment, the costs have been capilalised and are being depreciated over 50 years. Assets are stated at cost, except that items costing less than £500 are written off in the year of purchase. Depreciation is provided at the following annual rates ¢2l¢ulated to write off the assets over their estimated usef ul lives.. Building 2 % straight line (over 50 years) Motor vehicles 22Q/o Str8ight line (over 4. 5 years) Furniture, furnishings & fitting 20 % straight line {over S years) Equipment 33.33Q/o Straight line lover 3 years) Plant & organ 100/0 Straight line (over 10 years) Energy 4010 Straight line (over 25 ye2rs>
WOKING UNITED REFORNIED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS continued For the year ended 31 December 2024 Accounting Policias {e} Incoming resources All voluntary giving is included in the financial statements for the period in which it is received. Donations under Gift Aid plus the associated tax recovery are recognised as income when the donation is received, Legacies are accounted for when their receipt is certain and be properly quantified. All other income is generally recognised when receivable. {fl Resources expended The UFIC Ministry and Mission Fund contrlbulion is paid regularly and is included in the financial statements for the year to which it relates {see also note 14}, R&sources expended are recognised in the period in which they are incurred and include attributable VAT which cannot be r&cov&red. They are allocated lo the particular activity to which they relates, (gl Taxatlon The church is a registered charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income and gains are pplied 8xclusiv&ly lo ch8ritable purposes. No provision for taxation has been made in these financial {h) Voluntgers The church is a benef iciary of many volunteers who give their tirne and skills for the benefit of the Ghurch, This benefit is greatly appreciated bul is not quantifiable in monetary terms. Income Unrestrlcted Restrlcted Funds Funds 2024 Unr8stricted Restricted Total Funds Funds 2023 Total Notes Donations and grants Offerings Donations Special cc)Ilections Legacies Grants Fixed asset grant8 157,314 17,119 6,640 2,443 227,758 157,314 23,759 230,201 151,869 13,514 3,896 114,833 151,869 17,893 31,605 114,833 27,86 76,996 4,379 27,709 14 14 4,200 273,358 277,558 27,869 76,996 Total donations and grants 181,076 507,756 688,832 284,112 136,953 421,065 Charltable activlties Hire of premises Insurance clairns Fundraising activities Children and youth work Church and community Work Brigades, fees and uniform Other 31,101 100 31,101 loo 49,477 16,003 49,477 16,003 9,459 358 9,459 358 2,605 13,960 7,051 245 7,051 245 3,726 22,571 2,605 3,726 14,241 13,950 8,330 Total charitable activities 54,968 2,605 57,573 81,106 17,967 99,073 Invostments Interest 8,501 8,Jf01 3,691 3,691 Total investments 8,501 8,501 3,691 3,691 Total Income 244,S45 SqO,361 754,906 368,909 154,920 523,829 14
OKING UNITED REFORMED CHLIRCH CHARITY NOTES TO THE FINANCIAL STATEMENTS contlnued For the y8ar &nded 31 Doc$mb&r 2024 3 Expenditure Not8s Unrestricted Restrlcled Experdable Funds Fundg Endowment 2024 Total Unre8trlcled Re3trl¢ted Exp&ndable Fundg Fundg Endowmant 2022 Total Charltab16 actlvltJe6 Ministry and rnission Premises costs Depieclatlon Admlnl$lraUon ancl expon8¢9 rlgad6s' expen(Ilknre FM Support Children and youth worl( Church and communily worl( Outward glvlng 81,894 87.731 39,3e3 45,339 61,694 205,785 B2,881 45,779 3,606 4,432 38,532 33,321 31,832 78,148 68,669 45,88fj 65,608 388 750 76,898 68,666 79,741 78,353 4,849 5,80B 35,750 29,978 27,S28 118,054 7.NO 440 3,8Q6 4,432 8,9S2 22,304 20,612 8&,478 1,371 12,746 4.284 $,80S 10,490 28.800 20,564 35,478 29.58D 1.017 11,220 23,280 1,S77 6,9fj3 Total Charltable aGtlvttle 295.944 195 439 527,861 284 571 2,319 36,47B 4 FIMd asset8 Fumlturo Motor Furi)18hlngs Vehiole8 & Flttings Equlpment Plant & Organ Buildifig Energy Total C08t Balance brouoht forward Addlllon8 Dlsposal8 t,828.108 371,316 146,371 91,073 2,594 233,941 7,440 77,540 2,379,893 381,360 Balance carried forward 2.195,224 e.860 146,371 93,667 241,381 77,540 2,761,043 D&pr8clatlon Balance broughtforw8rd Ch$roe Dlsposals 474,211 37,716 6.860 97,165 14.785 86,98S 3,550 81,610 23,732 94Q 3,097 74T,771 82,831 Balancè eArA6d fopfvard 511 927 6,E80 111,950 90,535 IOS,343 4,037 830,662 Net Book Value Broughl fotward 1.249.6Q7 49,206 4,088 152,331 76.600 1,631,924 Carrled foNard 1,683,29T 421 136,038 73 503 1930,393 Held I Unre8tricted fuTrds Restrfctsd funds Exp8ndable Endowment Fund 32,744 1,677 3,132 128,7fj9 7,269 164,646 462,528 1,313,219 370,078 1,313,219 78.508 1,683 297 421 138,038 73,5D2 1,930,393 Capllal commltments as at 31 December 2024 wer& £Nil12023,. £NIII.
WOKING UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS continued For thè yaar énded 31 December 2024 5 DebtorÈ UnrèstrlGt8d Restrlcted Fund$ Funds 2024 Total Unrestrlctsd Restrlctod Funds Funds 2023 Total Tax COVerable Tradè and olher debtors Deposits, pr6payment8 8nd accrued incomE 2,478 3,704 6,136 665 1,400 27,044 3,143 5.104 33,180 2,439 10,707 5,361 3,033 12.582 26.840 1,876 20,479 12,318 29.109 41.427 18,506 22,949 41,45S 6 Creditor5 - amounts falllng due wlthln ono year Trade and other creditors Accruals and dof6rr¢d Inttomg Loans (Wessex Synod) 3,738 3,948 6,060 494 9,274 1,397 4,232 13,222 7,457 18,464 4,383 7,332 18,464 6,393 7.332 2,010 13,748 11,165 24,911 30,180 2,010 32,190 7 Cr6dltors- amounts falllng due after one year Loans (We55ex Synodl 7,883 12,524 20,207 27,665 27,665 7,683 12,524 20,207 27,665 27.88S 8 Transfèrs tolllroml Gen&ral Fund 2024 2023 Designatsd funds Fixed Ass8t8 Fund 11,9871 1,9871 R8Strlct&d fund$ Mlnist8r's Benevolent Fund Appeal Fund- Conmitmenl for Llfe Appe81 Fund . En)brac& the Middle East Grants Fund8 Sp8cial Collection8 Fund FM Fund 18321 12001 {291 {831 2,44.3 15001 {3711 1,311 683 Transfers lollfrow} Genordl Fund 1,314 12,6691
WOKING UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS contlnued For the year ended 31 December 2024 9 Funds lal General and d6signated funds The church operates four designated funds akongside the General Fund.. Flxed Assots Fund represents that proportion of unreslricled funds invested in the net book value of fixed assets. receives income from legacies to be used for specific purposes as authorised by th8 Church Meeting. provides for replacement of major items such as the church heating system., funded by transfers from thg General Fund. provid6s for Project Nel Zero 2030, Legacles Fund Capltal Projects Fund Car64Cr6atton Fund Flxed Cap5tal Care4 Assets L8gacig8 Projects Creation Fund Fund Fund Fund TOTAL General Fund Balance as at l January 2023 Incom8 Expenditure Fund transfers 72,380 250,650 242,685 (2,6691 221,355 2,778 114,833 16,000 312,511 3,426 368,909 284.571 3,841 41,888 21,724 13, 901) (7,888} 13,4261 Balance as at 31 December 2023 77,676 201,193 113,708 8,114 400,689 Income Expenditure Fund transfers 242,002 249,754 1,311 100 6,827 (60,068) 11,387) 2,443 244,545 295,944 {57,548) 39,383 2,594 Balance as at 31 Doc8mb8r 2024 71,235 164,423 53,642 2,443 291,743 Ib) Restrlcted funds The church accounts include 8lso restricted funds, where the monies can only be used for the specific purpose for which they were entrusl8d to the church. These monies are not at the disposal of Ihe Trustees or Church Meeting for any other purpose. Minister's Benevolent established to be used at the Ministerfs discretion. Roof Depreciation Fund established in connection with the new aluminium rood to receive moni@s from granl's, a special appeal and legacies lo cover the cost of the roof to then be depreciated over 50 years, starting in October 2024. monies received for future property works on the church premises as specified by donors or Church Meeting. monies received for specific income and exp8nditur@ items or fixed assets. monies received to support a Church Member. records the income and expenditure of the Boys, and Girls, Brigades companies attached to the church, Ref ugee Fund (St Peter's monies received to financially and practically assist and support refugees in the Charity> Woking area. Special Collections & at different times of the year monies are raised in the chu rch lo support Specific Appeals Funds projects or charity appeals (see note 111. Property Fund Grants Funds FM Support Fund Brlgades Fund 17
WOKING UNITED REFORMED CHURCH CHARITY NOTES TO TPIE FINANCIAL STATEMENTS ¢ontlnugd FOT the year ended 31 Dec6mbBr 2024 9 Fundg Icontlnuodl Ibl Restrlcted lunds Icolltlnuodl Spgclal FM Collectlons Grants Support Brlgad&s Relugee & App@al8 Fund8 Fund Fund Fund Fullds Mlnlsto$ enevolent Fund Roof Dep'n Pioperty Fund Fund TOTAL Bglance as al l January 2Ct22 Income onallons inc Gift Ad Grants Speclal collecllon8 Inc GIftAld Other 426 15,591 962 2,038 14,e82 33,697 4,378 4,3Y8 104,868 27,7D9 17,967 164,920 116,S37 2,475 25,234 60 4.438 3,728 3,726 14,181 2,510 116,537 2,475 2 Jf,234 Expendlture Outward glvlng Other 626 19,938 20,664 61,756 82,320 40,995 3,808 40,995 3,608 4,283 4,283 12,670 12,870 626 19,938 Fund transfers 200 371 14,5231 13,8411 Balan0& as at 31 Docembèr 2023 Income Don211ons Inc Glft Ald Grants Spèclal colleeuons Inc Glft Other 20,029 76.542 1,479 5,408 102,456 6,640 6,640 273,358 227,758 2,605 510,361 273,358 4,730 fj57 222,471 6,640 273,358 4,'130 3.162 222,471 Expgndlturo oufvrd givlno Olher 632 19,980 93,923 113,903 20,612 174,828 195,439 1,238 1,238 71,829 4,432 71,629 4,432 3.606 3,606 632 Fund transfers 632 371,316 1,387 1207,&721 1107,8151 67,148 Balance a8 at 31 Decombpr 2024 370,078 28,056 69,299 29B I,Q35 6,161 474,g27 1¢> Expend&bl¢ Endowmpnt rund Th8 Expènd8bl& Endowm8nt Fund repre5ent5 donations, tax recDvBred, Iiiterest anil grants raised lo fund the 201 D buildinG development and related fuiniluro and eqUIpent. The balance of this fund decre8ses every yoar In Ilne wlth depreclallon Iseg note 41. 2C124 2023 Balancè blftvd Endowmant releasè 1,349,697 136,4781 1,386.176 136,4781 Balance altwd 1313 219 1,348,687 ID Stsff costs and employee numbgrg 2024 2023 Gross wages and Sae6 Employer's p8n6ion ¢08ls 84,042 2,050 77,665 2,198 79,1163 Average number Of employees No employees rec&ivsd b6nellts ol mar8 than £80.00012023'. 01, 18
WOKING UNITED REFORMED CHURCH C14ARITY NOTES TO THE FINANCIAL STATEMENTS continued For the year ended 31 December 2024 11 Outward glvlng> spocial colloctions and proceeds of events 2024 2023 From General Fund Budgetsd outward glving A Rocha Blble Society Embrace the Middle East Engage Hope4Tomorrow Global Let's Road LinkAble Maybury & Sheerwaler Community Trust Oakleaf Enlerprlse Open Doors Refugee Acllon The Lighthouse Woking Citizens, Advice Bureau Woking People of Faith Woking Street Angels York Road Project yoursanctuary 100 250 100 800 500 400 500 350 350 350 500 500 350 350 350 500 500 500 100 500 500 350 500 500 500 s,000 5,000 Other events and other glvlng Children with Spe¢lal Needs Foundatlon (Petting Fann) Dementia UK (Toddler GroLipI Engag6 Fareshare (Lunches Surplus) MedeGins Sans Fronlieres (Lunches Surplus) Operation Smile (Toddler Group) Other giving Shcioting Star Children's Hospices Tommy's (Toddler Group) White Lodge Centre (foddler Group) 5,520 50 263 730 500 50 770 100 50 100 50 6,220 1,963 Total from Goneral Fund 11,220 6,963 From r&stiicted funds From Minister's Benevolent Fund 632 626 Spgcial collectlons, appeals and events income Christian Aid Commitment for Life (Christian Aid) DEC Earthquake Appeal Embrace the Middle East Funeral collection charities Presbyterian Church of Myanmar WateiAid York Road Project Zambia Schools 7,017 7,298 8,901 2,331 1,250 1,110 1,087 2,003 1,465 1,523 1,465 19,980 19,938 Total from restriGted funds 20,612 20,564 Total from all funds 31,832 27,527 19
WOKING UNITED REFORMED CHURCH CHARITY NOTES TO THE FINANCIAL STATEMENTS continued For the year ended 31 Dec6mber 2024 12 Trustees Two of Trustees received remuneration from the Charity in the yesr ended 31 December 202412023.. 2). S Herbert continued a contract lo provide bookkeeping Setvices costing £6,879 {2023-. £7,000) as ai the year end. J West Continued in the role of Premis@s Manager, costing £16,9DQ 12023= £5,399) in gross salary (£nil pension) as st the year end. Both appointments were made in accordance with the guidan¢e from the Charity Commission. Trustees, expenses amounted to £Nil (2023.. £NilJ, Trustees, Indemnity Insuran al a limit of £250,000 is included at no extra cost in the church's insurance 13 Ministry and Mlsslon Fund Tlie church contributes lo the Gentral United Refomied Church costs of training and providing ministers (including Éhe centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination and the wider mission of the national church. 14 Unusual activity During 2024 two major projects were undertaken, a roof replacement and a roof repair. A Special appeal was launched, raising £202,238, and s&veral grants obtained which resulted in the significant increase in income compared to 2023, A new restricted fund has been set up ID reflect the new roof which is being depreciated over 50 years. The repair costs have been paid from the speGial appeal and from grants (see Note 9(b) on page 18) 15 Ralat8d party transactions A Gibb and J Sinclair (Trustees) are also directors of the United Reformed Church (Wessex) Trust Limited which gave the Charity grants of £216,354 (2023: £72,349). J SinGlair resigned as a director of the United Reformed Church {We8sexl Trust Limited in March 2024. The balances of loans held taken out with Wessex Trust as at the year end are the following,, 2024 2023 AV Loan Refurbishment Loan Solar Panels 2,044 11,700 13,922 4,122 15,598 15,278 27,666 34,998 16 Independent examlner The independent examiner is paid a fee of £1,610 (2023.. £1,530). 20