CHARITY NUMBER 1131065
CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
Report and Financial Statements
Year ended 31 December 2025
‘Christ Church: a place which demonstrates God’s welcoming love for all’
CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD 164 New London Road, Chelmsford, Essex CM2 0AW Charity Registration No. 1131065
Reference and administrative information
Trustees:
Sue Fleming Jane Humphreys Jean McAslan Christine Sands Corne van Staden Johannes van Staden
from 1 January 2026 to 31 December 2025 to 8 April 2025
Bankers: National Westminster Bank
High Street Chelmsford
Independent Examiner: Peyton Tyler Mears 16 Middleborough Colchester CO1 1QT
Church Officers:
Chairman Sue Fleming Secretary Sue Fleming Treasurer Jane Humphreys
b
The Trustees present their report and the examined financial statements of the charity for the year ended 31 December 2025.
Structure, Governance and Management
Christ Church Chelmsford is a Church within the Eastern Synod of the United Reformed Church which is constituted under the United Reformed Church Act 1972 as amended by the United Reformed Church Act 1981 and the United Reformed Church Act 2000. The United Reformed Church Act 1972 is considered to be the Governing Document, in particular Parts I and II of the Schedules to the Act.
The Minister and serving Elders of Christ Church act as its trustees. They act in accordance with the constitution agreed at the Annual Church Meeting on 29 April 2018. The number of serving Elders is normally to be set to represent 10% of the number of those on the Roll of Members. Service is normally for no longer than 6 years. For each election, held every two years, nominations are sought from among those on the Roll of Church Members who may or may not have previously served as Elder in Christ Church or in another Church of the United Reformed Church. Elders elected for the first time are ordained to the role of Elder at the beginning of their period of service. All Elders are inducted at the beginning of each period of service.
The Elders have for many years been supported by two Committees – Finance and Fabric. Finance continues under the chairmanship of the Treasurer to manage the accountability of money, advise on major expenditure and to advise on management of investments. Fabric disbanded in March 2025 making way for a different relationship with the incoming Premises Manager.
All major policy decisions are taken in principle, and expenditure approved in principle, by the Elders before being put to the meeting of Church Members. In common with the practices of the United Reformed Church, the Church Meeting is the ultimate decision-making body of Christ Church.
The key management group within the church structure is made up of the Minister, the Church Secretary and the Treasurer. The first of these is remunerated by the denomination centrally at the same rate as all stipendiary ministers of word and sacrament serving the denomination. When no Minister is appointed to serve at Christ Church the Elders elect one of their number to be Chairman. The Chairman, Secretary and Treasurer offer their services in a purely voluntary capacity.
The Elders normally meet 8 to 10 times a year to review the activities of the church and to receive reports (normally on a quarterly basis) from the supporting committees. Recommendations are made to the Church Meeting which normally meets six or seven times a year.
Aims and Objectives
Christ Church Chelmsford exists for the public worship of God according to the principles and usages of the United Reformed Church. It believes that the priorities for the life of the congregation and its outreach in the local community should be preaching/teaching and spiritual direction, youth and children’s work, pastoral care, and Church growth.
The strategy for achieving these aims and objectives is to hold regular services together with a wide range of activities throughout the week to support people of all ages, experience the love of God and grow in the faith. The Trustees review the aims, objectives and proposed future activities on a regular basis.
Achievements and Performance
We continued to hold worship each Sunday throughout 2025. We welcomed 20 people to lead worship, were grateful to two people who regularly supported congregational singing on the organ or piano (and occasionally other musicians), and we also made use of the Sunday worship from the URC. The small team of people able and willing to operate the AV system and sound system transformed the experience. Average numbers in worship fell slightly to 34 though many more than
c
that attended at some time. At the close of 2025 there were 65 Members on the Roll, a reduction of eight.
We held the biennial election of Elders in the autumn. We thanked Christine Sands for her period of 7 years’ service this time (extended by the pandemic), and Corne’ van Staden had stood down in April. We hoped to bring the number of serving Elders back to six, but on this occasion only Jean McAslan felt able to accept nomination. We are delighted to welcome Jean back to the serving eldership, and will review how to strengthen the leadership of the church and maintain effective pastoral care.
Christ Church became a founder member of the Chelmsford and SouthWest Essex Mission Partnership. This is a grouping of 11 churches including two Local Ecumenical Partnerships and two churches which are URC unions with another denomination. There was a joyful service at Grays URC to celebrate the formation of the Mission Partnership and we are now learning how to work together while recognising the individual characters of each church and the communities they serve. A vacancy was declared for a full-time minister to serve the Mission Partnership alongside the existing full-time minister, the Rev Gillian Thomson. In January 2026 the Rev Jo Clare-Young accepted the call to this ministry.
Consistent with our mission statement: ‘Christ Church: a place which demonstrates God’s welcoming love for all’, we considered ways of being more inclusive, for example by helping neurodiverse people feel at home in worship by making fidget aids available. We obtained planning permission from Chelmsford City Council for minor external changes to the Vestibule entrance area to the church which will be part of an internal reorganisation to create an accessible toilet alongside an area to serve hot and cold drinks. This will enable us to significantly change how we use the upper level of the church for mission. We have developed links with a number of the regular hirers – for example, our Tuesday morning coffee time welcomes those attending the WEA talk. The weekly Wednesday morning knit and crochet sessions are open to all and provide a valued time for people to gather who may have no other engagement with the church. A monthly Bible study group started in January run by the members and we are delighted to have welcomed a new friend from a Methodist church.
Our Church Secretary continued to give her time generously to youth work. The Youth Club ran most Thursday evenings, Messy Church was held with St John’s Moulsham Street each school holiday, and the three-day Holiday Club was held in July. The pre-loved uniform event held in August reached even more people than in 2024. Our fourth Christmas Fair and tree festival was welcomed by stallholders and members of the community of all ages. Sue and two young people attended the Greenbelt festival.
We are grateful for the support and guidance in developing our local mission and in becoming part of the Mission Partnership we have received from our Interim Moderator, Rev Dave Coaker. Our Premises Management team of six staff are also integral to the life of Christ Church. In May we said a fond farewell to Richard Jones as he retired after 12 years as our Premises Manager. At the same time we welcomed Kenton Church to that role, and appreciate the particular understanding he brings as an Elder of Billericay URC, another church within the Mission Partnership. We thank each member of the Premises Management team and our numerous volunteers who provide invaluable input to the life and activities of the church through their time and talents.
Financial review
Financial Statements
The financial statements, including the notes, have been prepared in compliance with the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS102). The analysis of income and expenditure reflects the classification of activities, together with costs
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relating to administration. The church does not sell goods or services, nor are there any other trading activities.
Statement of Financial Activities
At the end of 2025, overall assets totalled £705,254, a decrease of £8,798 on 2024. The budgeted items of the General Fund showed a deficit of £62,926 to which there was a budgeted contribution of £26,000 from the Underhill legacy.
Operating income totalled £215,459, an increase of £5,652. This resulted from a grant of £27,334 from Synod towards the roof repairs undertaken in 2024, offset by a fall of £14,000 in lettings income (£7000 of rental income from 166 New London Road was used to support the installation of an air source heat pump to replace the oil-fuelled heating system) and of £9000 in investment income (following the sale of investments in 2024).
Expenditure overall totalled £241,883, a decrease of nearly £57,000. Spending on centrally funded and local ministry fell by £8000, but the running costs for the premises increased by £12,000. Expenditure on the programme of repairs and maintenance following the quinquennial survey was largely limited to preparations for refurbishing the Vestibule area.
Activity on funds other than the General Fund
-
Repairs and Maintenance: Expenditure totalled £22,373. Spending on routine maintenance was £16,000, in line with the annual provision. The main exceptional items were £3500 to correct piping in the boilers, and £690 to replace a broken window in the Sanctuary. Works to implement the recommendations from the quinquennial surveys included £1500 on minor works, and £4763 to secure planning permission and prepare for refurbishment of the Vestibule.
-
Church Growth: £400 was donated to CTiC. £600 was used to help people experience church in different ways including reading Reform and attending Greenbelt. Expenditure was covered by investment income.
-
Underhill Legacy: £3000 was spent on our work with children and young people and £26,000 budgeted to support the premises management team. Investment income covered £16,500 of this.
-
Children and Young People: £55 spent to support a young person attending Greenbelt festival, and £250 to enable two young people to attend a URC event.
-
Benevolent Fund: General giving totalled £985 plus Gift Aid. Donations of £450 each were made to Farleigh Hospice and Chelmsford Foodbank. Top-up contributions were made to the appeals for CHESS, the Disasters Emergency Committee, and Assure Pregnancy and Baby Loss Support.
Balance sheet
Following the sale of investments in December 2024, in January 2025 £100,000 was invested in Epworth Climate Stewardship Fund and £100,000 added to our holding of CCLA COIF Ethical Investment Fund. This Fund showed an unrealised loss for the year of £6,740 while the other Funds showed an unrealised gain of £22,000 for the year.
Reserves policy
General unrestricted funds are required to cover the regular planned activities of Christ Church including support of the Ministry and Mission Fund. The policy is to hold sufficient cash on deposit to cover three months’ expenditure, and to hold medium term investments to cover one full year’s expenditure. At the year end Christ Church held investments of £516,171 of which £4,484 relate to restricted funds and £91,173 support the General Fund. Almost all the remainder flow from the unrestricted legacy received during 2015. Cash on deposit and on account totalled £117,882.
Investment policy
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Christ Church acknowledges the heritage of assets from congregations of past years, and recognises that there is a responsibility to the worshipping community of the future, whatever form that may take. Where Christ Church holds financial assets beyond what is required to meet the policy for expenditure on the restricted and unrestricted funds, we will normally seek to preserve the value of that capital for future generations.
Investments other than the cash deposits will normally be entrusted to the URC (Eastern Province) Trust to manage on our behalf in accordance with that Trust’s financial policy. That Trust seeks to achieve as high an income as possible, subject to protecting the capital value of the funds against inflation. The investments are a mix of fixed interest and equity marketable securities. None of the investments should support practices which are against the church’s conscience to the extent that they are against the conscience of Christians following the Ethical Investment Guidelines approved by the URC General Assembly from time to time.
Risk management
The Elders keep under review the ability to finance the agreed activities of the Church, and the risks presented by externalities such as changes to the regulatory framework relating to the management and use of the Church buildings complex. The most significant risks relate to the loss, either for a short or a long period, of key people, the majority of whom are volunteers.
Among the key risk controls used by the charity are:
-
a written financial policy subject to periodic review
-
clear financial authorisation and approval levels
-
detailed summary accounts produced for scrutiny by Elders every quarter
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Elders and all those in regular contact with vulnerable people having been vetted through the DBS service, with appropriate safeguarding training
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A safeguarding policy for children and adults at risk
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A health and safety policy.
Through the risk management process established for the charity, the Trustees are satisfied that the major risks identified have been adequately mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
Plans for 2026
The priorities for 2026 are continuing to discern our mission within the community in Chelmsford, and taking that sense of purpose into our membership of the Chelmsford and SouthWest Essex Mission Partnership. We look forward to working with the Rev Jo Clare-Young.
We will continue with regular church activities, and to support them agreed a budget in December 2025 with a deficit of £42,000 on the General Fund, supported by other resources including the Underhill Fund. The remaining recommendations from the quinquennial surveys may now be implemented through the Vestibule project which seeks to improve the accessibility, energy efficiency and overall welcoming environment presented by the entrance area to our worship space. This work, and our approach to mission, will be reviewed with our minister once she is inducted.
In agreeing this report, the Elders, as trustees of the charity, have paid due regard to the guidance from the Charity Commission in respect of public benefit.
Approved by the Elders at the meeting on 3 March 2026 and signed on their behalf by
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SUE FLEMING Chairman
g
CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
1
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Note INCOME FROM: Donations, legacies and grants 2 Trading and other charitable activities 3 Investment income 4 Total EXPENDITURE ON: Expenditure on raising funds 5 Expenditure on charitable activities: URC Ministry & Mission Fund 6 Ministerial costs 7 Costs of church activities 8, 9 Grants payable and restricted donations passed on 10 Total Income/(expenditure) before transfers Transfers between funds 17.1 Net income/(expenditure) before other recognised gains and losses Realised Gains/(losses) on investments 13.2 Unrealised Gains/(losses) on investments 13.2 Net movement in funds Total funds b/fwd 1 January 2025 Total funds c/fwd 31 December 2025 |
General £ 54,373 102,522 5,747 162,643 7 39,288 2,129 168,221 0 209,646 -47,003 10,000 -37,003 0 10,996 -26,007 194,893 168,886 £ Unrestricted F |
Designated £ 27,334 1,054 19,761 48,149 0 0 0 27,412 0 unds |
Restricted Funds £ 4,358 0 309 4,667 0 0 0 305 4,520 4,825 -158 0 -158 0 529 371 15,289 15,659 £ |
TOTAL 2025 £ 86,065 103,577 25,818 215,459 7 39,288 2,129 195,939 4,520 241,883 -26,425 0 -26,425 0 17,627 -8,798 714,052 705,253 £ |
TOTAL 2024 £ 58,243 116,811 34,753 |
|---|---|---|---|---|---|
| 209,807 | |||||
| 83 41,964 7,870 244,698 4,004 |
|||||
| 27,412 0 |
298,620 | ||||
| 20,736 -10,000 10,736 0 6,102 16,838 503,870 520,708 £ |
-88,813 0 |
||||
| -88,813 -1,417 |
|||||
| 3,125 | |||||
| -87,106 801,157 |
|||||
| 714,051 |
(Note 17) (Note 18)
The notes on pages 3 to 7 form part of these financial statements
CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
2
BALANCE SHEET AS AT 31 DECEMBER 2025
| Unrestricted Funds | Unrestricted Funds | Unrestricted Funds | Restricted | TOTAL | TOTAL | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Funds | 2025 | 2024 | |||||||
| Note | £ | £ | £ | £ | £ | ||||||
| FIXED ASSETS | |||||||||||
| Tangible assets | 11, 12 | 69,210 | 0 | 0 | 69,210 | 78,821 | |||||
| Investments | 13 | 91,173 | 420,514 | 4,484 | 516,171 | 298,544 | |||||
| 160,383 | 420,514 | 4,484 | 585,381 | 377,365 | |||||||
| CURRENT ASSETS | |||||||||||
| Debtors | 14 | 10,059 | 0 | 422 | 10,481 | 13,738 | |||||
| Stock (Fairtrade) | 200 | 200 | 236 | ||||||||
| Bank and cash balances | 5,413 | 100,846 | 11,623 | 117,882 | 326,432 | ||||||
| 15,672 | 100,846 | 12,045 | 128,563 | 340,405 | |||||||
| CURRENT LIABILITIES | |||||||||||
| Creditors payable within one year | 15 | 7,169 | 652 | 870 | 8,691 | 3,719 | |||||
| NET CURRENT ASSETS | |||||||||||
| 8,503 | 100,194 | 11,175 | 119,872 | 336,686 | |||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 168,886 | £ | 520,708 | £ | 15,659 | £ | 705,253 | £ | 714,051 | ||
| Creditors: amounts falling due after more than one year | |||||||||||
| 16 | 0 | 0 | 0 | 0 | 0 | ||||||
| Total assets of the charity | £ | 168,886 £ | 520,708 | £ | 15,659 | £ | 705,253 | £ | 714,051 | ||
| THE FUNDS OF THE CHARITY | |||||||||||
| Restricted income funds: | 18 | 15,659 | 15,659 | 15,288 | |||||||
| Unrestricted income funds: | |||||||||||
| General | 168,886 | 0 | 0 | 168,886 | 194,893 | ||||||
| Designated | 17 | 0 | 520,708 | 0 | 520,708 | 503,870 | |||||
| Total Unrestricted | 689,594 | 698,763 | |||||||||
| Total funds of the charity | £ | 168,886 | £ | 520,708 | £ | 15,659 | £ | 705,253 | £ | 714,051 |
APPROVED by the Trustees at the Elders Meeting held on 3 March 2026 and signed on its behalf by
SUE FLEMING The notes on pages 3 to 7 form part of these financial statements
CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
3
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES 1a Basis of Accounting
Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice:Accounting and Reporting by Charities (SORP 2019 - FRS102) issued by the Charity Commission, the Charities Act 2011, and the United Reformed Church guidance. The accruals basis of accounting has been adopted, and the principal accounting policies set out below are applied consistently.
1b
Fund Accounting
Unrestricted funds are general funds available for use at the discretion of the church in furtherance of its charitable objects. Designated funds are sums set aside out of general funds for specific designated purposes. They can be transferred back to unrestricted funds at any time Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.
Christ Church has no endowment funds
1c
Tangible Fixed Assets
Freehold property: The Trustees of the church buildings are the URC Eastern Province Trust who hold them upon trust for purposes connected with Christ Church URC Chelmsford. Expenditure incurred on the church buildings is written off in the year it is incurred.
Equipment: Depreciation is applied in a straight line over a period of 5 to 30 years, according to the nature of the asset, calculated to write off the assets over their estimated useful lives. Assets with purchase value below £100 are not capitalised but written off as expenditure
Investment assets: These are stated at mid-market values on the balance sheet date. Changes in valuation over the year are recognised in the Statement of Financial Activities.
1d
1e
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 probable and can be properly quantified. All other income is generally recognised when it is receivable.
Resources Expended
The URC Ministry & Mission Fund contribution is paid regularly and is included in the financial statements for the year to which it relates.
Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. As much of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.
1f
Taxation
As part of the United Reformed Church, the church is an excepted 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 or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.
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CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2.DONATIONS, LEGACIES AND GRANTS FreeWill Offerings(£702 per week;2024 £700) Cash offerings Other donations to work of Christ Church Benevolent fund donations Income tax refunds under Gift Aid Legacies Grant from Synod £ 3. TRADING AND OTHER CHARITABLE ACTIVITIES Church lettings Fund raising activities Duplicating and office services Fairtrade Minibus use Youth work Day Centre Coffee and other sundry income £ 4. INVESTMENT INCOME Dividends and distributions Bank interest £ 5. EXPENDITURE ON RAISING FUNDS Cost of fund raising £ 6. MINISTRY & MISSION FUND |
General £ 36,504 1,316 5,926 0 10,627 0 0 54,373 £ 99,665 268 207 1,418 237 0 0 728 102,523 £ 5,424 324 5,748 £ 7 7 £ Unrestr |
Designated £ 0 0 0 0 0 0 27,334 27,334 £ 0 476 0 0 0 578 0 0 1,054 £ 16,781 2,980 19,761 £ 0 0 £ icted Funds |
Restricted Funds £ 0 0 0 3935 423 0 0 4,358 £ 0 0 0 0 0 0 0 0 0 £ 231 78 309 £ 0 0 £ |
TOTAL 2025 36,504 1,316 5,926 3,935 11,050 0 27,334 86,065 £ 99,665 744 207 1,418 237 578 0 728 103,577 £ 22,436 3,382 25,818 £ 7 7 £ |
TOTAL 2024 £ 36,427 2,110 3,888 3,469 10,969 0 1,380 |
|---|---|---|---|---|---|
| 58,243 | |||||
| 113,042 979 236 1,435 70 584 0 464 |
|||||
| 116,810 | |||||
| 33,131 1,621 |
|||||
| 34,752 | |||||
| 83 | |||||
| 83 | |||||
The church contributes to the central URC costs of training and providing ministers (including the centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination, and the wider mission of the national church. This annual budget amounts to some £19million, 63% of which relates to minister costs, and 85% is provided through the Ministry & Mission Fund contributions from churches.
| 7. MINISTERIAL COSTS Expenses of Minister, including visitors Manse service charges inc insurance Manse repairs £ |
General £ 1,998 131 0 2,129 £ Unrestricted F |
Designated £ 0 0 0 0 £ unds |
Restricted Funds £ 0 0 0 0 £ |
TOTAL 2025 £ 1,998 131 0 2,129 £ |
TOTAL 2024 £ 2,470 0 5,400 |
|---|---|---|---|---|---|
| 7,870 |
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CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 8. COSTS OF CHURCH ACTIVITIES Church costs: Insurance Utilities Buildings maintenance Premises management Communications costs Music Equipment (not capitalised) Children & young people Fairtrade Minibus Day centre Other running costs £ indicates depreciation included Support costs: Governance costs Depreciation of furniture and equipment £ 9. PAYMENTS FOR EMPLOYEES AND TRUSTEES* Salaries and wages Social security costs Pension costs Total staff costs £ |
General £ 9,479 26,575 0 106,389 5,128 4,463 0 0 1,418 5,783 0 1,695 160,930 £ 860 6,431 7,291 £ 97,859 9,074 of which £ 1,605 108,538 Unrestricted F |
Restricted Designated Funds £ £ 0 0 0 0 22,373 0 0 0 0 0 0 0 0 0 3,631 305 0 0 0 0 0 0 1,409 0 27,413 £ 305 £ 0 0 #REF! 0 #REF! £ 0 £ 8588 covered by Employers Allowance unds |
TOTAL 2025 £ 9,479 26,575 22,373 106,389 5,128 4,463 0 3,936 1,418 5,783 0 3,104 188,648 £ 860 #REF! #REF! £ |
TOTAL 2024 £ 9,429 24,050 83,507 99,942 5,182 2,966 0 3,575 1,435 3,744 0 3,616 |
|---|---|---|---|---|
| 237,446 | ||||
| 816 6,435 |
||||
| 7,251 | ||||
No employees had employee benefits in excess of £60,000 (2024: nil)
Eligible Christ Church employees have been enrolled in the NEST pension scheme since February 2017 The charity trustees were neither paid nor received any other benefits from employment with Christ Church in the year (2024: nil), neither were they reimbursed expenses during the year (2024: nil).
No charity trustee received payment for professional or other services supplied to the charity (2024: nil). The trustees are the key management personnel of the charity
The average monthly head count was 6 employees (2024: 6 employees).
10. GRANTS PAYABLE AND RESTRICTED DONATIONS PASSED ON
| Benevolent Fund including appeals 11. TANGIBLE FIXED ASSETS Brought forward 1 January 2025 Additions in year Depreciation for year Carried forward 31 December 2025 |
£ | General £ 0 0 £ Prem Magt £ 1,418 -121 1,297 Unrestricted F |
Designated £ 0 0 £ Office Music £ £ 1,284 354 0 -1,195 -80 unds |
Restricted TOTAL Funds 2025 £ £ 4,520 4,520 4,520 £ 4,520 £ TOTAL Bus General 2025 £ £ 14,273 61,492 78,821 0 0 -1,784 -6,431 -9,611 12,489 55,061 69,210 £ |
TOTAL 2024 £ 4,004 |
|---|---|---|---|---|---|
| 4,004 | |||||
| TOTAL 2024 £ 86,175 2,324 -9,678 |
|||||
| 89 274 |
78,821 |
12. TANGIBLE FIXED ASSETS - continued
For the reasons stated in Accounting Policy note 1c, the church buildings are not tangible fixed assets of the church. For insurance purposes the church buildings are valued at £13,585,669. The organ is insured for £1,202,586, and other church contents are insured for £572,102
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CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 13. INVESTMENT ASSETS 13.1 The investment assets held at the balance sheet date comprise: COIF Ethical Investment Fund COIF Property Fund Epworth Climate Stewardship Fund Charifund income units - Thompson grave Charifund income units - general £ 13.2 The movements on investments over the year were: Brought forward 1 January 2025 Additions Disposals Realised gains(losses) Unrealised gains/(losses) on revaluation £ 14. DEBTORS Gift Aid Tax recoverable Benevolent Fund including tax recoverable Rent for rooms Cash float & sundry dues Collections 28 December 2025 Ingatestone contribution to pastorate Interest on share sale proceeds Prepayments £ CURRENT LIABILITIES Creditors payable within one year: Appeals Church running costs Repairs and maintenance Youth work Room hire received in advance £ |
General £ 5,354 12,505 1,293 72,021 91,173 £ 90,177 -10,000 10996 91,173 £ 2,426 0 5,267 112 23 23 0 2,209 10,059 £ 0 5,790 0 0 1379 7,169 £ Unrestricted F |
Designated £ 101,898 210,219 108,397 0 0 420,514 £ 204,412 210,000 6,102 420,514 £ 0 0 0 0 0 0 0 0 0 £ 0 0 502 150 652 £ unds |
Restricted Funds £ 629 0 3,855 0 4,484 £ 3,955 0 529 4,484 £ 0 422 0 0 0 0 0 0 422 £ 870 0 0 0 870 £ |
TOTAL 2025 £ 107,881 222,724 108,397 5,148 72,021 516,171 £ 298,544 200,000 0 0 17,627 516,171 £ 2,426 422 5,267 112 23 23 0 2,209 10,481 £ 870 5,790 502 150 1,379 8,691 £ |
TOTAL 2024 £ 14,623 218,149 0 4,388 61,384 |
|---|---|---|---|---|---|
| 298,544 | |||||
| 627,187 0 -330,351 -1,417 3,125 |
|||||
| 298,544 | |||||
| 2,688 326 8,186 100 0 0 216 2,222 |
|||||
| 13,738 | |||||
| 866 2,397 456 0 0 |
|||||
| 3,719 |
16. LONG TERM LIABILITIES
Nil
17. DESIGNATED FUNDS
The church operates 5 Designated Funds with the encouragement of Church Meeting:
Repairs and maintenance - established and used to fund the proper maintenance of the buildings and property, and to ensure
that funds are available on a long term basis to deal with expensive work without distorting annual figures. Funded by provision from the general fund, and exceptionally by the Underhill legacy.
Church growth fund - established in 2005 to support and encourage the growth of the people of the Church rather than its property Music fund - established initially by legacy, now supported by donations and, when appropriate, by transfer from the general fund. Its purpose is to ensure that funds are available to develop the music in Church Underhill fund - established in 2015 to manage and deploy the legacy from Irene Underhill Day Centre Fund - holds residual monies from running of Day Centre lunches (suspended 2022)
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CHRIST CHURCH UNITED REFORMED CHURCH CHELMSFORD NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDING 31 DECEMBER 2025
17.1 The movements on the Designated Funds during the year were:
| 17.1 The movements on the Designated Funds during the year were: | ||||
|---|---|---|---|---|
| Balance b/fwd 1 January 2025 Transfer from general fund Receipts Investment income Interest Expenditure in year Transfer to General Fund Realised gain change in investment value Balance c/fwd 31 December 2025 £ The Repairs and Maintenance Fund expenditure comprised: Church: Quinquennial survey report minor works Sanctuary window repair Boiler pipework Vestibule project Service contracts and routine maintenance Miscellaneous £ |
Repairs Church growt Music Underhill Day Centre £ £ £ £ £ 29,127 67,610 5,963 400,407 763 16,000 0 0 0 0 27,334 476 0 578 0 224 12 16,545 0 1,145 1,688 12 135 0 |
TOTAL 2025 £ 503,870 16,000 28,388 16,781 2,980 568,019 -27,413 -26,000 0 6,102 520,708 £ £ 0 |
TOTAL 2024 £ 576,460 16,000 2,360 27,553 1,042 |
|
| 73,606 69,998 5,987 417,665 763 -22,373 -1,409 0 -3,631 0 0 0 -26,000 0 0 -460 -25 6,587 0 |
623,415 -94,083 -24,747 -1,885 1,169 |
|||
| 51,233 68,129 5,962 394,621 763 |
503,870 | |||
| £ 1,528 690 3,520 4,763 11,485 387 22,373 |
Manse: |
18. RESTRICTED FUNDS
The church accounts include 4 Restricted Funds, where the monies can only be used for the specific purpose for which they were entrusted to the church. These monies are not at the disposal of the Church Meeting for any other purpose, and represent:
Organ fund - initially established and funded from a legacy, now supported by donations and fund-raising. Its purpose is to support long term major repairs and development of the organ (routine maintenance is met by the general fund)
Thompson grave maintenance - the terms of the legacy in 1973 stipulated that £2000 must be retained to maintain the grave Children and young people fund - established in 2014 from the specific bequest of Irene Underhill and the residual amounts of the Forbes Fund and the Youth Events Fund to provide a single fund to support work with children and younger people.
Benevolent Fund - established 2023 when the separate Communion Fund was closed. Offerings support those in need within and beyond Christ Church, including money given for specific appeals
| 18.1 The movements on the Restricted Funds during the year were: Balance b/fwd 1 January 2025 Investment income Interest Donations Expenditure in year Realised gain change in investment value Balance c/fwd 31 December 2025 |
Children/ Thompson Organ young people Benevolent £ £ £ 7,723 2327 4,556 683 16 4 211 0 36 26 16 0 0 0 0 4358 7,775 2,357 4,783 5,040 0 -305 0 -4,520 0 0 -33 -7 569 0 7,742 2,045 5,352 520 £ |
TOTAL 2025 £ 15,289 231 78 4,358 19,955 -4,825 0 529 15,659 £ |
TOTAL 2024 £ 14,869 239 156 3,897 |
|---|---|---|---|
| 19,161 -4,024 49 102 |
|||
| 15,288 |
Christ Church United Reformed Church Chelmsford
Independent Examiner's Report to the Trustees of Christ Church United Reformed Church Chelmsford
Year Ended 31st December 2025
I report to the trustees on my examination of the financial statements of Christ Church United Reformed Church Chelmsford ('the church') for the year ended 31st December 2025.
Responsibilities and Basis of Report
As the trustees of the church you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the church's financial statements 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 Church Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the church as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do 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 across 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.
PEYTON TYLER MEARS Chartered accountant
Middleborough House 16 Middleborough Colchester Essex CO1 1QT
25[th] February 2026.