CHARITY COMMISSION FOR ENGLAND AND WALES Independent examineVs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Sutton Coldfield United Reformed Church On accounts for the year ended 3111212024 Charity no (if any) 1131424 Set out on pages S8Ction A, Section B and Section C I report to the trustees on my examination of the accounts of the above charity ("the Trust.) for the year ended 3111212024 Rasponslbllltles and As the tharitys trustees, you are responsible for the preparation of the basls of report accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act"). I report In respect of my examlnatlon of the Trust's accounts carrled 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 sectlon 145(5)(b) of the Act. Independent l am qualified to undertake the examination by being a qualified member of axaminer's ststement ACCA. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that In any material respect: the accounting records were not kept In accordance wlth sectlon 130 of the Charities Act. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements conmIng the fo 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 concems 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. Slgned: Date: Name: John James aheny Relevant professional quallflcatlon(s> or body (If any): ACCA Address: Charter House, 56 High Street, Sutton Coldfield B72 1 UJ
Section B Disclosure Only complete rf the examiner needs to highlight material matters of concem (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brlef details of any Items that the examlner wlshas to disclose. No Issues
C) B,,,,11 & B,.-. ckth.-a C.rt&'.a Ac countants Charter House, 56 High Street. Sutton Coldfield, West Midlands B721 UJ Telephone. (0121) 250 6575 e-mail: post@bissell-brown.com website: WWvV.bissell-brown.com Independent Examinerfs Commentsry on the Churcws Reserves Pollcy As part of our independent examination of the church's financial statements for the year ended 31 December 2024, we have reviewed the Church's developing reserves policy. The Church Is currently forniulatlng Its reserves polity in line wlth the Charlty Commission's guldance (CC19.. Charfty Reserves), which encourages charities to determine a reserves level approprlate to their particular activities, rlsks. and future plans. The 8uldance recognlses that there Is no standard amount or fomiula and that each charlty should justify its approach based on Its own clrcumstances. In thls context, the Church Is glvlng thoughtful conslderation to the level of reserves requlred not only to support ongoing mlnlstry and operatlonal activity, but also to prepare for potential adverse snarios- specifically. the possible closure of the church centre, while almlng to maintain core church functions. To this end, the Trustees have begun identifying key financial exposures, includlng: An estlmated £1550 for potentlal redundancy costs for employed staff. Additional short-term closure costs- such as utilities, insurance, staff salaries and programme- related commltments- estimated at £66,245 over a three-month perlod, based on current figures. These e5tlmates have been drawn from recent expenditure data and documented assumptlons. It is a150 recognised that some designated fund5 (such as those held by Café Oasis) may be avallable to rneet specffic Ilabilltles. The SerVeS policy remains under development and Is subjert to ongolng refinement. The Trustees plan to revlew and update both the assumptions and cost estimates annually. and to ensure that the reserves held are sufficient to meet both normal operational needs and any reasonably foreseeable rlsks. In our vlew, the Church Is taking a measured and responsible approach to reserves planning. The consideration of potential closure c05ts and the use of scenario-ba5ed planning align well with the prlnciples of the Charlty Commission's guidance. While the pollcy is not yet finalised, the work to date demonstrates a clear understanding of the Importance of financial resllience and transparency. Independent Examiner. John Jame5 Taheny Date: 16/0612025 Blssell & Brown MidlarHts Ltd is a CLYApany reglstered In England, number7436122 Reglstered Offlce.. Charter House 56 High Street Sutron Coldfiehj West Midlands B72 1 UJ Registe as Audltors and regulated for a Trnge of Snvestmentactivities in the Unlted Kjngdon bythe AssC(iation of Chartered CertifiedAccountsnts
CHARITY COMMISSION FOR ENGLAND ANO WALES Sullon Goldfield United Reformed Church Charity No lif anvl 1131424 Annual accounts for the period erio en date Period start dat8 0110112024 3111212024 Section A Statement of financial activities Recommended catogorlgs by activity Unre51rlGled Reslricled Endowment funds income funds fund5 Prlor ygar funds Total funds Incomlng resources (Note 3) Income and èndowm•nts from- F01 F02 F03 F04 F05 Donallon$ and legade charll8b ac'¥ie8 S01 107,529 21,941 58,878 49,900 47,606 655 155,135 22,598 58,878 49,900 234,350 25,572 55,798 45,004 S02 oth8rlradlng Scuvat InvesThenls SD3 S04 8eparale Mate81 Itern of Other S05 S06 Total Resource8 expendad (Notè 6) Expendltur? on.. R81skng funds Charf14bb acUvlU8B S07 238,248 48,261 286.509 360, 24 SO8 245.584 34,109 62,734 1,678 308,318 35,787 291,388 31,402 S09 Sep8rat• mo1¢fv1 Ii•m •l•xp8ns8 Olher Total 810 S11 812 279,693 ,412 344, 7 22,790 Net Incomel(expendlturo1 before Investment gainsl(losse8} N81 gghslOosse51 on hveblmenls Net Incomel{expendltur•) Extraordlnary Items Translèrs between fundg Other recognlsed galnsl(1088081.' S13 41.445 18,151 57,596 37,934 S14 S15 41.445 16,151 57.596 37,934 816 S17 Galn8 and kn•q¢s on rnv•lu4Von offLxed aBs815 for Ihe chafjty's wi uJ• Othergain$lllo$s•$1 Net movement In funds S18 Sf9 1,807 39.638} 1,807 155,7891 1.327 39,281 82Q 116,151) Reconclllatlon of funds.. TglHI funds broughl fowlr Totsl funds carrled forward S21 235,951 196,313 26,458 10,307 262,409 206,e20 223,148 262,409 S22 CC17a (Excel)
Section B Balance sheet Restrictsd income funds Unrestricted funds Endowment Total this funds Total last year year Fixed assets Intangible assets Tanglble assets Herltage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 17) rotal fixed assets B01 B02 51,025 ,025 54,681 B03 B04 B05 54,681 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets B06 807 3,485 69,775 3,773 7,258 69,775 4,032 67,967 145,486 217,485 B08 B09 B10 Credltors: amount8 falllng due wlthln one year {Note 20) 811 12,771 1,237 14,008 9,757 Net current assets/(Ilabllltles) 812 207,728 Total assets less current liabilltles B13 262,40 Creditors: amounts falling due after one year (Note 20) Provislons for Ilabilltles B14 B15 Total net assets or Ilabilities Funds of the Charity Endowment funds (Noto 271 Restricted income funds (Note 271 Unrestricted funds Revaluation reserve Ble 196,313 10,307 206,620 262,409 B17 B18 10,307 10,307 196,313 26,458 235,951 B19 196,313 820 Total lunds B21 262,409 Signed by one or trustees on behalf of all the trustees Date of approval ddlmml Signature Print Name I rlo6 rtR£pA4 CC17a (Excel)
Section C Notes to the accounts Note 1 Basls of preparation This section should be complotad by all charities . 1.1 Basls of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been repared in accordance with.. the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with" and with. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.. -Tlck as approprlate 1.2 Golng concern M there are materlal uncertalntles related to events or conditions that cast slgnlflcant doubt on the charlty s ablllty to contlnue as a golng concern, please provida tha followlng details or state "Not appllcablo", If appmprlata.. An explanation as to those factors that support the conclusion that the charity is a going concern., Disclosure of any uncertainties that make the golng concern assumptlon doubtful., Baséd upon th•s• accounts and the contlnued support of Church members and other supporters as well as the organlsatlons who hlr• the premlses. Not appli¢•ble Where accounts are not prepared on a golng concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going COnrn. Not appllcable 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Yes. -Tick as appropriate No. Please dlsclose.. (i) the naturn of the change in accounting policy," CC17a (Excel)
(li) the reasons why applying the new accounting policy provides morn rnliable and mora rnl•vant inforniation," and (iii) the amount of the adjustment for each line affected in the currentperiod, each prior period presented and the aggregate amount of the adjustment relating to perlods before those prasantod. 3.44 FRS 102 SORP. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period {3.46 FRS 102 SORP). Yes" No" -Tlck as approprlate Please disc1<9.. (l) the nature of any changos," (11) the effect of tha change on Income and expense or assets and Ilabllltles for the current perlod,. and (iii) where practlcabla, the effect of the change in one or more future perlods. 1.5 Material prlor year errors No material prior year error have been identified in the reportlng period (3.47 FRS 102 SORP). Yes. -Tick as appropriate Please dlsclos•.' (ij the nature of the prior perlod ermr." (li) for each priorperlod prns8ntsd in the accounts, the amount of the correctlon for each a¢¢ount line item affe¢ted,' and CC17a (Excel}
(iii) the amount of the correctlon at the beginning of the earliest priorperiodpresented In th• accounts. CC178 (Excel)
Section C Notes to the accounts Note 2 Accountlng policies Please complete this note when first reporting under FRS102. Section 35 of FRS102, requi$ 3 reconciliations to be presented, if all are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a description of the nature of each change In accountlng policy Reconcilatlon of funds perprevious GAAP to funds detemilned under FRS 102 start of perlod End of perlod Fund balancès as proviously stated Adjustments.. Fund balanco as restatsd Reconcilatlon of net Income/(net expenditure) perprevlous GAAP to net Income/(net expendlture) under FRS 102 End of Net Incomel(expendltural a8 prnvlou$ly 8tated A41ustm•nts.' Prevlous perlod net incomel{expendltur8) as restated CC17a (Excel)
Section C Notos to the accounts Icontl Note 2 2.2 INCOME Accounllng pollcleg Tris standarL41isl olaccounbng polKies has been applled by the charity except rorthose Iked"mO. or'N/a'. Where è dillerent or8ddilion8lpolicyhas been adopted then this is detaA7ed the box below. Recognltlon of Incom? These a icluded In Ihe Stalernent of Financial Activitkts (SOFA) when.. the charity becotne5 ents'lled to the Te8ource5'. It Is rrK>re likdy than not that the tnjstees vjill CVe the resourc8s,' and the mnetary value ran k mèasured wrth sUffent relk2bility. There h85 been no oNsetb"ng of assels and liabl11t5, or Inco and expenses, unle¥$ required or permitted by the FRS 102 SORP or FRS 102. Nla Off3ettlng Yes No Nla Grants and donatlon¥ Grants an(J donatlons ar& onty induded In the SOFA when the 9eneral income recognition critsrfa are mat15.10 to 6.12 FRS102 SORPI. Yes No Nla In the case of performance related grants, Inco mu51 only be recognised to the extent that the charfty has provided the specified goods or 8ervice8 as enlllement to the grant onty occurs when Iha perfgrrnance related condition8 are mel15.18 FRS 102 SORPI. Yes No Nla Légac3 are Included in the SOFA when recdpt 58 probable, th8t15, when there ha8 bèén gr8nt gf probale, the executors have establishéd that there Are 5uffiaent assetg In thé astste 8nd any condltKJns attached to the legaty aw thIrWI1hIn tho control ofthe ¢harity or h8ve been met. Th• charty ha$ ro¢fved govemrnent grants In th• r•portlng perfod Yes No Nla Govwnm•nt grnnts Yes No Nla Tax recl8lm• on on•tlon? •nd glft8 Glft receSvabl• 55 IndLKl•d In in¢tsme when there18 a valk1 eeclaralion from the donor. Any Glft Ald Amount r¢¢ty¢r¢d on a donauon Is con81¢Jered lo be part ol that glft •nd is treated as an addillon to the Jarne lund a8 the Inll4J donation Un6$ the donor or the terms of the appeal have sp8dfled Oth?1¥•. Contrietual Incomo and Thl81s only Included in the SOFA once the d)arfty h88 provlded th rel8t¢d goods or p?rforrnanc• rolat•d SeIe•S or Met the rfoanCe reL8ted condftlon8. gr8ntJ Yes No Nla es ia Donatsd good• Dongtsd good¥ are rneasured at lalr valua ltha amount forwhlch the a58et could be exchangèd) Un8 5mpractical to do 80. Yes No Nla Thè cost of any Stock of g¢>)ds donated for dljtrlbulion to benelklarle8 18 deerned to be Ihè lair value ol those gifts at the tlme of thelr wcèipt and they are CognISed on recapt. In the reporting period In whlch the stocks ar distrlbuled, they are recognl8ed 0$ an èxpènse at the carrylng amount of the stocks at distrfbutlon. Ocnated qoods for resalè arè mèasured al falr value on Inltlal recognllon. whleh is th expected proceeds trom SAkn 1¢$$ Ih? expected cosls of sa18, and receonlsed In'ln¢ome from other tradSng aclvlli•$' wrth tho correspondlng slock recognlsed Sn thè balanc• Sh1. On Its sal8 the value ol stock Is charged agaln81'lncom• trom other tradlng activltles, and th8 procoeds from sale are also reco9nlsed as'lncom• from othr tfadlng actr'viUes'. Yes Nla Yes No Nla Good8 donaled for on.golng u3• by the charlty ats recognljed as18nglble fixed assets 8nd included in the SOFA as incomlng re¥ource3 when receSvable. Yes No Nla Glfts In klnd for usè by the charity are induded In the SOFA as incoTne from donation8 when recelvable. Yes No Nla Donated 8orvFc•s and facllltl•s Don8ted sarvices and facllitie3 are Included In the SOFA when receed 8t Ihe value of the gift Its Ihè charity provKled the value or the gift ean be rnea$ured relIab. Y¢$ No Nla tkjnaled seNlces and faalhties that are consumed Immediatety arè rècogni8ed as Income wllh an equlvalÈnt amount cognISed as an 6xpen$e undèrthé appropriate headlng In the SOFA. The charfty has incurred expendlbJr8 on support costs. Yes No Nla Support costs Yes Nla Volunteer hèlp The value ofany voluntary help received 1$ not included in the accounts but 55 descrlbed In the trustees, annual reporL Yes Nla Incom? from inter•sL royaltles and dlvklgnds Thi5 is induded Sn Ihe aceounts when rgceipt 18 probable and the anKJvnt recelvable can bè measu1 relk8bly. es Income from rnemberjhlp Mèmbership subscdplbns rec*ved in the nature of a gift are recognised In Donalbns e5 No Nla CC17a IExcell
subseriptions and Legacles. Mèmbèrshlp subycriptions which gNes 8 Mnberthe right to buy 8ervice5 or oth8r bènefits are recognlsèd a$ ineomè eamed from the pravision of good5 and service$ as Income from charltable acllvitlè5. es SÈtUement of In#urance elairns Insursneè clalms are only included in the SOFA when the general income recognition criteria are met 15.10 to 5.12 FRS102 SORPI and are included as an item ol other IncDm8 in the SOFA. es No Nia Investment galns and 199s0s This indude8 8ny realised or unrealised gains or losses on the sak of investments and any gain or los$ re$ultin9 from revaluing inveslmonts to marf(•t valuo at the ond of the year. Yes Nla 2.3 EXPENDITURE AND LIABILITIES Llablllty r•eognltlon Llabllitles are recognised wherè rt is nre lik•ty than nDt that Ih8r8 IS 8 legal or constructive obligation commbttSng Ihè charity lo pay out r8soure¢5 and thè amount tsf the obllgatlon can be measured wlth asonabl• certainty. Govornanc• and support Support costs have been allxated between governanee costs and other support. eoats Governance costs comprise all costs Involvlng publlc accountabllity of th8 chadty and Its compllance with regulatlon and good practlce. Yes No Nla Support costs Includè cantral bJnctlon$ and have teen allocated to aclivty cost categorlè$ on a basis con8isltnl with the u8e of resources. eg allxating property costs by floor 8re8s. or pèr caplta, 8taff costs by th8 llrne spent and other COBts by Ihelr UBage. Yes No Nla Grnnt• wtth porfomianc• Wnere the charlty gfvos a grant wtth condlllons lor118 paymanl belng g Specllc le1 of ¢ondltlon8 $orvie8 Or output to be provided, Buch grants are onty recognlsed In the SOFA Dnce tha roclplont ¢f tha grAnt has provlded the specrfled s8ce or output. arants pay•blo vAthout Wnew thara ars n¢ Conditions 8tt4chlng to the qranl that •nablo8 tho donor charity to p•rfornianc• condltlon$ r•allsllcally avold tho ctsmmbtftnt, g114blllty lor Ih? full lundlnq obligatlon must b8 recognlsed. es Yes Nl$ RundaN¢Y co•t Tho tharty made no radundancy p8yrn8nts durlng tm r•portlng p•d¢d. Y85 No Mla Del•rrnd Incorn• No materfal Item ol deferred Incom8 has been Included In th• accounts. Yes No Nla Crgdltorn The charlty has credbtor¥ whkh ?re measured at eettlemenl arnount5 legs any tmde dlscounls. es i• Provl8lon• for IIAbllld•• A Ilabillty Is rnegsured on racognltlon at Its hi8tcrlcal c08t and then 6ub8equ8nlly measured at the best èstimatè of th8 amount requlred to 8ertle the ot41gat4on at th8 reportlng dote. The charfty accounts for bask flnancial ifistrumenl¥ on Inltlal recognllion aB per paragraph 10.7 FRS102 SORP. Svb$tguènt mea5urènt Is a8 per paragraphs 11.17 10 11.19, FRS1 a2 SORP. Yes No Nl8 B¥•lc flnanclal Instrument• Yes No Nla 2.4 ASSETS Tanglble nxgd a•i•t• for Tttèso ar8 capltsli8ed il they can be used for more than one yaar, and cost at1è18t u•e by charfty £100. The depreclallon ¥ats$ and method8 used are d18do8ad In not• 9.2. They are valuad at cost. Yes No Nla es No Nla Intanglble Ilxgd 4L•Bgts Th8 charlty h88 Intanglble ffxed assets, that Ss. non-mon8tary 895et8 that do not havg physlcal ¥ubslance bul are Idenriable and are controllad by the ch8rlty through custody or lagal rights. The amortl8atlon rates and methods used ore disckjsed In not8 9.5. They arè valued at CQBt. Yes No Nla es Hadtag• I•t4 The chlrty has herftage assets, Ihat Is. non-rnonetary assets hlstorfc, arus¢. sclentifie. technologi¢al, geophyslcal Orenronmentsl qualits'es that are héld and maintslnèd principally for thelr contrfbutSon to knoedge and culture. Thè deprèclatitsn ratss and methods used as d15dosed in note 9.6.1.4. Thty ara valued at cosL es Nts Nla Ye5 No Nla lftvMtm•nts Flxed asset investments In quoted shares, traded bonds and similar investments are valued at Inllially at cost and subsequenuy al falr value (their market valuel at the year end. The satne treatment is appr to unlisted investments unless Tair value cannot be measured reliably in which c8se il is measured at cost less impairment. Investments held for resale or pending their Sale and cash and cash equiv81ents wlth a maturity date of less than 1 year are treated as current asset investment5 stocks held for ay part of non-charitable tfade are measured at the IDw8r cr c05t or n8t reallsabl• value. Yes No Nla Yès N18 stocks and work In progress Yes No Nla GoDds or 8ervices provided as part ol a th8rrt8b18 activity ar8 rrtsasured at n8t realisable value based on the service potenllal provSded by items of stock. Work In progres5 is valued at cost le85 any foreseeable loss fhat Is fikely to occur Dn the ¢s Nl Ye5 No Nla CC178 (Excel)
contraet. Dèbtors Debtors Ilncludlng trade debtors aThJ loans recefvablel are measured on Inlllal recognltKJn at Settlet amount afterany trade dlscounls or amount advanced by the charfty. Subwuenlly, they are rneasured at Ihe cash orother conskleratlon expected to be CeIved. The tharity ha$ has inveStmts %vhKh it hokls for resa or pendlng their sale and cash and cash equivalents with g rnaturity date less than one year. These indud? cash on depositand cash equivalents with a maturity dats of less than one year hekl for inveslment purFoses rathèr thAn to mèet ihorttém) taih eommitrnents a¥ tw tsll due. Yes No Nla Curr•nt asset inve8¢ments Y8S No Nla Yes No Nla Th&y ar& valued At fairvaluè èxeèptwhérè tlw qualify as basic flnawal instrumèn POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (Exeknll
Section C Notes to the accounts Icontl Note 3 Analysis of income Restrlcted Income fund5 Unrestrkte(I furO5 EndowThent funds Totalfundts Prior yttar Ana ifts sls Don•tion$ and legacles: Donations and Glft Aid aaes General grants proded by governmenvother chaTllSe$ MBmbarshlp subscriplbons and sponsor8hip8 which a in substance donatlons Donaled oods. facilities and services Other 72,932 15.097 2.250 75,182 15,097 69,135 14.180 30,878 19,500 45,356 64,856 119.357 1,020 Total 107,529 47.606 155,135 234.350 Charftabl •ctlvStle•: Project 2020 IParfsh Nursing Pro eci 2023 Pro ecl 2024 Food 4U Food bank Commllrnenl for Llfe Chr151mas Fa re Garers rou subscr5 Ilon$ other Birmin harn H95 Ita18 151 4,259 15.416 151 151 59 15,416 151 2,166 23.236 70 655 655 100 26,572 Total 21,941 655 22,696 Othor tradlng tlvltle¥: Café Oasly Income 54,657 471 54.657 471 53,021 138 39 1,600 55,798 Mlnlsl activities Office Sncome holoco Other 1,953 58,878 1,953 58,878 Total Incom• from IVtm9nt¥. Interest income Dividend Incomg Rental gnd19gsln Olhgr 391 5,194 44,198 117 391 ,194 44.198 203 4,793 39,82S 183 45,004 Income Total 49. Separnts mat•rl41 It•m of Ineom•: Total Othèr: Converslon of endowment lunds Into incom Galn on disposal ol 8 lan9ible fixed asset held for char51 's own use Gain on dlsp0881 of a programmo related Snv85tment Royallies from thg exploii8lion of Intelle¢lual pro ert hts Other Totsl TOTAL INCOME 238.248 48, 61 286.509 60.7 Other Infonnatlon.. All Incorne In th• prlor year was unrestrlct•d •xc•pt for: Ipl8as• provide dèseriptlon ond amounts) Where any endowment fund Is eonv•rt•d into Incorn¢ In the rgportln9 pprlod, please glve the reason forth• eonv•rsion. Wlthln the Incomg Item¥ above the followlng Items ar• materfal: Iplfrase dlsclose th• nature. amount and any prlor yearamountsl CC17a IExcell 10
Section C Notes to the accounts (cont) Note 4 Analysis of CeIpts of government grants This yoar Last year De8criptlon Government grant 1 Governmgnt grant 2 Government grant 3 othgr Furlouqh grant Birmlnqham Clty Council 21.938 Totsl 21,93B Pleas• pmvldo detalls of any unfulfilled condftlon$ and other contlngencles attaehlng to grants that have been recognl8ed In Income. Please glve detalts ofother forms of gov•rnm•nt asslstance fmm whlch the charlty has dlrectly lJenefl¢ed. CC178 (Excel)
Section C Notes to the accounts (cont) Nota 5 Donated goods. facilities and servi¢es Thls year Last year Seconded staff U6e of property Othor Please provlde detslls of the accounting policy for the recognition and valuatlon of donated goods, facllltles and 8•rvlce•. Thè Church promdes a food bank. Some of the food is provided by members of the church or public before belng i88ued lo those In need. Plgase provlde details of any unfulfilled condltlonB and othgr contingencies attaching to resour¢as from donated good3 and 8ervlces not recognliad In Incomo. Plea•e glvg dots11$ of othgr lo$ of olhgr donated goods and 8eThlce8 not recognisod in th• accounts, eg Contrlbutlon of unpald ¥olunteor•. Food for dislributson lo those In need 55 packed Into bag¥ prior to Issue. Thls18 carrfed out by unpald volunteers CC17a (Excell 12
Section C Notes to the accounts (cont Note 6 Analysis of expenditure Restricted Income funds Unrestricted nd8 Endowment funds Total funds Prlor yoar Anal sis Expenditure on raislng funds: URC M&M 35,386 35,386 46.725 other Ministry costs 1,567 1,567 1,381 Café Oasis - Salaries + Nl 53,421 3,840 57,261 54,431 Café Oasis- Food & other costs 2,224 6,562 8,786 11,685 Legal & professional fees 1,950 1,950 1,341 Advertising, marketing, direct mail and ublicit Parish Nurse costs 17,042 3,000 20,042 18,407 Office Manager 34,023 34,023 29,765 Other church Salaries 6,240 6.240 5,303 Administration costs 5,985 5,985 5.493 Organ I Piano costs 2,632 2,632 2,505 Training 1,213 1,213 245 Depreciation 4,464 4,464 4,334 Community and Volunteer Support Worker costs Community Hub Manager costs 629 629 8,629 40,128 40,128 9,567 Repairs & Maintenance 25,739 5,658 31,397 36,589 Church running costs 47,057 1,704 48,761 41,544 Manse running costs 7,846 7,846 13,444 Total expendlture on raislng funds 245,584 62,734 308,318 291,388 Expenditure on charitable actlvltles Food4U (Foodbank) Commitment for Life 28,718 318 29,036 28,468 898 Community Fund Costs Charitable donations 560 580 845 4,831 4,831 1,360 1,191 Other charitable activities 1,380 Totsl expgnditure on charitable activities 34,109 1,678 35,787 31.402 Separate material Item of expense CC17a (Excel) 13
Total Other Retirement Gifts Total other expenditure TOTAL EXPENDITURE 279,693 64,412 344,105 322.790 Other Infomiatlon: Analysis of expenditure on charitable activities Actlvlty or programme Grant fundlng of activities Actlvltles undertaken dlroctly Support Costs Total th18 year Tot&1 prlor yèar Activity 1 Activi Other ola Prlor year axpendlture on charltablo actlvltles can be analysed a8 follows: Wlthln the expendlture Items above the followlng ltsm8 are materlal: (please dl8close the nature, amount and any prlor year amount8) CC17a (Excel) 14
Section C Notes to the accounls (cont) Note 7 Extraordinary item8 Please explaln the natura of each extraordinary item occurring in the period. This year Last year Description Extraordlnary Itam 1 Not applicable Extraordlnary itam 2 Extraordlnary Item 3 Extraordlnary Item 4 Total extrordlnary itsms CC17a (Excell 15
Section C Notes to the a¢¢ounts (cont) Note 8 Funds recelved as agent 8.1 Please complete thts note If the charlty has agreed to admlnlsterthe funds of another entlty as Rs agent. Note.. If a charfty Is acting as an agen¢ Itshould not recognlse the Income in the Statement of FinancialAetlvltles orthe Balance Sheet. Amount re¢givod Amount ald out Balancg hold at period end Descrlptlonlname of party Related party (Yes or No) This year Last year Thls year Last year Thi8 year Last year Total 8.2 Where a consortla orslmllararrangement exlsts whereby 2 or more charmles CO•operate to achieve economlg5 In the purchase of gotxls or sgrvices• please dlscose detalls of any balances outstandlng between anypartl¢lpatlng members. Dgscrfptlonlnamg of party Balance hold at perfod end This year La8t year Total CC17a (Excel) 16
Section C Notes to the accounts {cont) Note 9 Support Costs Please complete this note rf the charity has analysed Its expenses using activity categories and has support Costs. asis o allocation escribe method) Raising funds Activity 1 Actlvlty 2 Activity 3 Grand total Support cost examplesl Governance other Total Please pmvlde details of the accountlng pollcy adopted for the apportionmenf of costs between actlvltles and any estlmatlon technlques used to calculate thelr apportlonment. CC17a (Excel) 17
Section C Notes to the accounts (cont) Note 10 Details of certain items of expenditure 10.1 Fees for examlnatlon of the accounts Please pmvide details of the amount pald forany statutory external scrutlny of accounts and other services pmvided byyourindependent examiner. If nothing was paidplease enter .0. in the appropriate box(es). Thls year Last year Independent examlnerfs fees 1.500 840 Assurance servlces otherthan audlt or Independent examlnatlon Tax advlsory fees Othor fees (for example: flnanclal advlce, consultancy, accountancy servlcesl pald to the Independent examlner CC17a (Excell 18
Section C Notes to the accounts (cont) Note11 Paid employees Please Complete thls note If the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Penslon costs {defined contrlbution schemo) Other employee beneflts 147,885 6,639 1,890 123,834 3,326 1,387 Totsl staff costs 156,414 128,547 Please provlde detalls of expendlture on staff working for the charlty whoso contracts are with and are pald by a related party Not applicable Pleas• glve datalls of the number of employees whose total employee benafits (excluding employer penslon costs) fall wlthln each band of £10,000 fmm £60,000 upwards. ff tharn are no such transactions, please enter Yrue, In the box pmvlded. No 8mploye•s r•c?Ived employee beneflts {ex¢ludlng employer penslon costs) for tho roportlng perlod of moro than £60,000 TRUE Band £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Number of emplo e88 Please provlde the total amount pald to key managemont personnel {includes trustees and senior management} for their servlces to the charlty 11.2 Average head count In the year The parts of the charlty In whlch the employees work This year Number Last year Number Total 11.3 ExratIa payments to employees and others (excludlng trustees) CC17a (EX1) 19
Please complote If an ex-gratia payment is mado. Please explaln the nature of the payment Please stste the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete If any redundancy or temilnation payment is made In the perlod. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy fundlng at the balance sheet date Please state the accountlng pollcy for any redundancy or terniination payments CC17a (Excel) 20
Section C Notes to the accounts {contl Note 12 Defined contribution pension scheme or defined benefit scheme accounted for a8 a defined contribution schemo. 12.1 Please comploto this note if • dofinod contrlbutlon penslon scheme Is operated. Amount of contributions recognisgd In the SOFA as an oxpense £1.890 Plo089 explain th• basls for allocatlng tho liability and expen$8 of deflned contribution penslon scheme between activities and beeen restricted and unrestrlctsd funds. Th8 defined contribution pension s¢heMe expense is 811ocated been activities based on nature of each employees work. Pension costs are allo¢8ted to unrestricted funds unless explicitly covered by reslricled funding. Where pension Costs are covered by Teslricted funding. any 8ssocialed liability al the year-end 15 allocatèd to mstricted funds. 12.2 Ploa$• complete thls sectlon where the charltypartlclpates In a d•flned b•n•fltPon$lon plan but ts unabl• to a$¢•rtaln Its share of the undorfylng assets andllabllldos. Plfr48• conflmi that altough th• •¢homo 18 a¢¢ountsd for a$ a d•fined contrlbutlon plan, It IJ a d8lln8d b6neflt plan. Plea88 provlde such Informatlon al la avallable about tho plan'8 8urplu8 or deflclt and the Impllcatlons, If any, tor tho roportlng charlty 12.3 Please complgte th18 S8Ctlon whorn the charltypartlclpates In a multl.employer dgflnod b•n&flt penslon plan that Is •¢count6d for as * doflned Contrlbutlon plan. De8¢ribe th• extsnt to whleh thg charhy can b• liablo to thè plan for 0th9r •nfjti•$' oblig•tion$ under the tgrrns and condition8 of th• multi•mployer plan CC17a (Excel) 21
Section C Notes to the accounts {contl Note 13 Grantmaking Please complete thls note If tho charity made any grants or donations which in aggregats form a materlal part of the charltable a¢tlvlt16s undertaken. 13.1 Analysis of grants paid {included In cost of charltable a¢tlvltles) ran ran Instltlrtions individuals Analy818 Support costs Total Commitment for Llle Community fund Food 4U (food bank) Olher charities 560 28,348 4,831 4,831 Total 28,908 Pl•aso entor "Nll" If the charlty doos not identify andlorallo¢ate Support costs. 13.2 Grants mado to In•titutlon• My charlty has mado grants to partlcular Institutlons that arn materlal in the contsxt of Its grantmaklng. Details of tho Ins(Itutlon supported, purpose of the grant and total pald to each Instltutlon Is avallable on the ¢h8rlty S web slte. Please provlde detalls of charlty's URL. Pmvlde detalls below No Name¥ of In8titutlon Purp08e Total amount of gran18 pald £ Total grants to Instltutlons In reportlng perlod Other unanalysod grants rorAL GRANTS PAID CC17a (Excel) 22
Section C Notes to the accounts (cont) Note 14 Tanglble flxed assets Please complete thls note If the charlty has any tanglble fixed assets 14.1 Cost or valuation Fréohold land & bulldlngs othgr land & bulldlngs Organ Solar panels Fixtures and flttings Equlpment Total At the beginning of the year Additions 25,750 24,990 1,590 10,703 63,033 300 508 808 Revaluations Disposals Transfers ' At end of the year 25.750 24,990 1,890 11,211 63,841 14.2 Depreclatlon and Impalrments 'Ba51s SL SL SL SL sir•oDI LIW I"SL"l or R•thJclN 881 "RV Rate 4Vo 100/0 200/0 At beginning of the year Disposals 4.120 1,000 160 3,072 8,352 Depreclation 1,030 1,000 190 2,244 4,464 Impairment Transfers" At end ofthe year 5,150 2,000 350 5,316 12,816 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 21,630 23,990 1,430 7,631 54,681 20,600 22,990 1,540 5,895 51,025 14.4 Impalrnient Please pmvlde a doscrlptlon of the events and clrcumstances that led to the recognltlon or roversal of an Impaim7ent loss. 14.5 Revaluatlon Iran accounting policy of revaluation is adoptsd, lease the effective date of the revaluation rovlde.. CC17a (Ex¢ell 23
the name of Independent valuer, if applicable the methods applled and slgnlflcant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 other dlsclosures (l) Please state the amount of bOrrnng costs, If any, capitalised in the construction of tangible Ilxed assets and th8 capltslisation ratè used. (11) Please provlde the amount of contractual commitments lor tho acqulsltlon of tangiblo fixed assets. (ill) Details of the existen¢0 •nd ¢anying amounts of property, plant and equipment to which tho charity has restricted title or that arn pledgod as security for liabilities. The Yransfers. mw is formovements belween fixed asset C8tegori8S. ' Pleas8 indicat& the method of d8pr8ci8tlon by deleting the method not applicable {SL = stralght line,. R8 = ducIng ba18nce). CC17a (Excel) 24
Section C Notes to the accounts Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Research & d8velopm8nt Patents and trademarks Other Total At beginning of the year Additions Disposals Revaluations Transfers ' At end of the year 15.2 Amortlsatlon and impairments **Basls SLorRB SLorRB SLorRB SLorRB Straight Line ("SL )or Reducing Balance ("RB") ' Rate At beginning of the year Disposals Amortisation Impairment Transfers. At end of year 15.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 15.4 Accounting policy CC17a (Excel) 25
Please disclose the accounting policy for intangible fixed assets including.. Reasons for choosing amortlsation rates Policies for the recognition of any capital development 15.5 Impalmient Please pmvide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 15.6 Revaluatlon Man accounting policy of revaluation is adopted, please provide.. the effectlve date of the revaluation the name of Independent valuer, If applicable the methods appliod the carrylng amount that would have been recognised had the assets been carried under the cost model. 15.7 other digclosures (l) If your intangible asset was acquired by way of granti provlde value on initial recognitlon and carrying amount of the asset. (li) Details of the carrying amounts of any Intangible assets to whlch the charity has restricted title or that are pledged as security for Ilabilities. (111) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description. its carrying amount and any remaining amortisation period. CC17a (Excel) 26
The Yransfers. row is for mov&ments between fixed asset catsgori8S. ' Please indicate the method of depreciation by deleting the method not applicable (SL = straight lin8,. RB = reducing balance). Also please indicate th6 rat8 of depreciation.. for straight line, what is the anticip8t8d lrfe of the asset (in years),. for TrduGing balance, what is the percentag8 annual CC17a (Excel) 27
Section C Note5 to the accounts (cont> Note 16 Herltage assets Pleaso complete this note if the charity has heritage assets 16.1 Genèral disclosur88 for all Charitiès holding herltago assets (l) Explaln tho nature and scale ol herltage assets held. Not applicable (11) Explaln the pollcy lor the acqulsltlon, preservatlon, rnanagement and dlsposal of herltage assets. 16.2 Cost or valuatlon Herltagè 88sot Herltage a6set H8rltage assot Heritage a5$et Total At beginning of the y88r Additions Disposals Revaluations Tr8nsfers ' At end of the year 16.3 Depreelatlon and Impalrments 'Bas18 Straight Line I"SL"lor Reducing Balance ' Rate At beginning of the year Disposals Depreciation Impairrnent Transfers. At end of year 16A Net book value Nat book value at the beginning of the year Net book value at the end of the year 16.6 In7pairment CC17a {EX1) 28
Please provide a description of the events and Circumstances that led to the recognition or roversal of an impalrment loss. 16.6 Revaluatlon Man accounting pollcy of rgvaluatlon Is adopted, please pmvlde.. the effectlve date of the revaluatlon the name of Independent valuer, If applicable quallllcatlons of Independent V81uer tho methods appllgd and slgnlflcant assumptlons
nyslgnlllcant Ilmltatlons on the valuatlon
18.7 Analy818 of herltage assets by cla88 or group dl8tlngu18hlng th08a at ¢o•t and those at valuatlon At valuatlon At cost Group Group A Total Carrying amount at the beginning of the period Additions Disposals Depreaationlimpairment Rèvaluation Carying amount at the end of period 16.8 Herltsge assets (where heritage assets are not recolgnlsgd on the balance sheet) {1} Explain the reason why herltage assets have not been rfrcognlsed on the balance sheet. (111 Descrlbe the 81gnlflcance and nature of heritsge assets. (111) Dlsclose Informatlon that Is helpful In assesslng the value of heritsge assets. (Iv) Explaln thè reason why It Is not practicable to Dbtain a valuatlon of herltage assets. 16.9 Five year summary of heritage assets transaction5 2024 2023 2022 2021 2020 CC178 IExcell 29
Purchases Group A Group B Group C Other Donatlons Group A Group B Group C other Total addltlons Charge for Impalrment Group A Group B Group C other Totsl ¢harge lor Impalrment Dl$po$al$ Group A- Carrying amount Group B- carrying amount Group C Other Total dl8posals CC17a {Excel) 30
Section C Note5 to the accounts {cont) Note 17 Investment assets Please Complete thls note Ilthe charlty has any investment a$$ots. 17.1 Flxed assets investments {please provld8 for each class of investment) Cash a cash equbvalgnts Ll$ted Invostments Invèstmènt propertlè$ Soclal Investment$ Other Totsl Carrying {fairl value at beginning of period Add: additions lo investments during period. Less: disposals at ¢8rrying value 67.967 67,967 L•88: Impalrmonts Add: Revèrsal of Impairment8 Addl(doductl: transf8r nIlOUI) in thè period Addlldoduct): net galnlllossl on rovaluat6on 1,808 1.808 Carylng IfaSrl valu8 at end of year 69.775 69,775 'Please speclfy addltlons re8ultlng from acqulsltlons through bu8lng88 comblnatlonB, If any. Please note that Falr Value In thls context Is the amount ft)r whlch an asset could be exchanged belween knowlegable and wllllng partl8s In an arm's length transactlon. For traded Securltles, the falr value is the value of the securlty quotod on the London Stock Ex¢hang6 Dalty Offlclal Llst or equlvalent. For other •s$6ts where ther• Is no mark•tprlco on a fradod mark•¢ It 1$ the trustaes. or valu8rs' best estlmate of falr valu•. 17.2 Please provldo a breakdown of Inveslmonts 8hown above agreelng wlth the balanco 8heet row B04 dlfferentlatlng between tho$8 held at falr value and those held at CO8t less impalrnient. Analysis of Investments Falr valug at year 9nd Cost1g95 Imp4lrm•nt Cash or cash equivalents Llstsd Inve8tments 69,775 Invèslrnent prop8rtle8 Soclal investment8 Othèr Inv8stmant8 Total Grand total (Fair value at year gnd+Cost loss impairmont) 17.3 If your charity holds investment properties, please comploto the following note: CC17a IExr£ll 31
(l) Explaln the methods and slgnificant a$$umptions In detemilnlng the falr value of investment property held by the charity {11} Name or independent valuer, If applicable, and relevant qualifications (111) Provlde detslls of any re8tr1etlons on the ability to realise investment property or on tho remlttance of income or dlsposal proceeds {iv} Explain any contractual obligations for the pur¢hasg, con$tru¢tion or d&velopmgllt of Investsn8nt property or for repairn, malntenance or gnhancernents 17.4 Please provlde a breakdown of current asset Inveslments, rf applicable, agrnalng wtth the balance 8heeL Analy818 of currant asset invo$tm6nt8 Th1$ y•ar Last year Cash or cash equlval•nts Llsted Snvestrnants Invg8tmont properti•• Social Investments Other Investments Total 17.5 Guarantses Plea89 provldo detall8 and amount of any guarant•• made to or on behalf of a thlrd party Namo of tho ontlty or ontltle8 b•noflttlng from those guaranlee• Please explaln how th• guaranto0 furth•r8 tho ¢harfty'8 alm8 17.6 Conce88lonary loans Descrlptlon Thb ygar£ Last yg•r £ Amount of coThcessionary loan$ madg {Muftlple loans mad• may be thsclosedln aggregate provlded Ihat such aggregation does not ob$uro $lgnlfl¢ant Anfomiatlon l. Total Descrfptlon Thls year £ Last year £ Amount of concessionary loans recelved Ollulllple loans recelved may be dlsclosed In oggregate provldedfhat such aggregation doe5 not obsurn slgnMlcantlnfornJAtlon). Total CC17a {Excell
Tem18 and ¢ondition$ gg intsrest rate, $ocurity provided Value of any con¢e$sionary loans whlch have been committed but not taken up at the reporting date Amounts payablg wlthln 1 y••r Arnounts payable after morg than 1 year Amounts rn¢olv#blo within 1 year Amounts recelvable after more than 1 year 17.7 Addltlonal Inforniatlon Plea8e provide informatlon aboul the 81gnificance of inv•$tments to thg ¢h•rity'$ financial position or performanco eg. torm8 and condition8 of loans orth• u80 of hodglng to manage flnanclal risk. For all Invo¥tmonts m•8surnd at fair valué. th• bas18 for d8t8rmlnlng the valua, Including any assumptlon8 applled when using a valuallon technlqu•. Whern a charlty ha8 provided financlal a88Ot8 as a fotm of gecurlty, tho carrying amount of the Ilnancial a¥•ot pledged a8 securlty and the tsmi8 and ¢ondltlon8 r&l•ting to Its plodge. CC17a (Excell 33
Section C Notes to the accounts (cont) Note 18 stocks Please complete this note If the charlty holds any stock Items 18.1 Please state the carrying amount of stock and work in progress analysed between aGtivltles. Stock Donated goods Work In progress For dlstrlbutlon For resale For dlstrlbutlon For resale Charitsble activities: Openlng Added In period Expensed In perlod Impalred Closlng Other trading actlvltle8: Opening Added in period Expensed in perlod Impaired Closlng Other: Opening Added In perlod Expensed in period Impaired Closlng Total thls year Total prevlous year CC17a (Excel)
18.2 Please specify the carrylng amount of any stocks pledged as security for liabilities CC17a (Excel) 35
Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complets this not8 if th• charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 7,258 4,032 Total 7,258 4,032 Pl88s8 completo 19.2 where a materlal debtor is recoverable more than a year after the reporting date. 19.2 Analy8ls of debtors recoverable In more than 1 year (included In debtors above) This year Last year Trade debtors Prepayments and accrued Income Other debtors Total CC17a (Excel)
Section C Notes to the accounts Icont) Note 20 Creditors and accruals Please complets this noté if tha charlty has any creditors or accruals. 20.1 Analysls of credttors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade ¢reditors Payments recelved on account for contracts or perfomiance-related grants Accruals and deferred income 10,513 3,104 391 6,363 2,693 701 Taxatlon and soclal securlty other credltors Total 20.2 Deferred Income Please complete this nots If the charity has deferred income. Please ex laln the reasons wh Income Is deferred. Movement In deferred Income account Th18 year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to Income from prevlous perfods Balanca at the end of the reportlng perlod CC17a (Excel) 37
Section C Notes to the accounts (cont) Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expandlture any pmvisions. A provlslon Is made when the charity has a liability of uncertain timing or amount 21.1 Please provide: a brief description of any obllgatlons on tho balance sheet and the expected amount and timlng of resultlng payments: - an Indlcatlon of tho uncertalntles about the amount or tlmlng of thoso ouffiows; and - the amount of any expected reimbursement. stating the amount of any asset that has been recognlsed for that expected relmbursemenL 21.2 Movements in recognlsed provisions and funding commltment durlng the period Thls y6ar Last year Balance at the start of the reportlng perlod Amounts added In current period Amounts charyed against the provislon In the current period Unused amounts reversed during the period Balance at the end of the reportlng perlod 21.3 For any fundlng commitment that is not recognlsed as a Ilabllity or provision, provide d•tai16 of ¢ommitm•nt made, the tlme frame of that commltment, any perforniance•related condltlons and detalls of how the commltment wlll be funded (wlth contracts for capltal expenditure separately Identlfled). 21.4 Where unrestrlcted funds have been deslgnated to a fund commltment, please disclose the naturo of any amounts designated and the likely timing of that expendlture. CC178 (Excel) 38
Section C Notes to the accounts (contl Note 22 Other disclosures for debtors, crèditors and other basic financlal Instruments 22.1 Please provide infomiatlon about the slgnificance of flnanclal Instruments lèg. dèbtors, creditors, inveslments ète) to the charity's financial Position or performance, for example. the terms and conditions of loans or the use of hedging to manage financlal risk. 22.2 If the charity has provided flnanclal assets as a form of security, the carrying amount of the financial assets pledged as security and the tem8 and conltlon8 rnlated to Its pledg• •hould be given here. CC17a {Excel) 39
Section C Notes to the accounts (cont} Note 23 Contingent liabilities and contingent assets 23.1 Contlngent liabilltles Whore the charlty has contlngent Ilabllllltles, please complete the following section unless the posslbility of their 8xistenc8 Is remote. Description of itom including its legal naturo. Please describe any security provided in connection to the Estlmate of financial effect 23.2 Contlngent assets Where the charlty has contlngent assets, please complete the following section when thelr exlstonce18 probable Descrl tlon of Item Estlmate of financlal effect 23.4 Other dlsclosures for contingent assets andlor liabilities Please provlde the following informatlon where practicable: Explaln any uncertaintios relatlng to the amount or timing of settlement; and the posslbllty of any reimbursement Where It Is not practical to make one or mor8 of thesg dl8closuresg please State thi8 fact CC17a (Excel) 40
Section C Notes to Ihe accounts (contl Note 24 Cash at bank and In hand Thi$ year Last year Short tenn cash investments (less than 3 months maturity date) Short terni dèposlts Cash at bank and on hand Other Total 92,570 145,486 CC17a (Exc81) 41
Section C Notes to the accounts (cont) Note 25 Falr value of assets and liabilities 25.1 Please provlde datalls of the charlty's exposure to credlt rlsk {the rlsk of incurrlng a loss due to a debtor not paylng what is owed) , liquldlty rlsk (the rlsk of not belng abla to meet short terni financial demands) and market rfsk (the risk that the value of an inv8slment will fall due to changes in the market) arising from financial instruments to which the Gharity is exposed at tho end of the reporting pgrfod and explain how the charity manages thoso rlsks. Not applicable 26.2 Pl8a8e give detai18 of tho amount of changa In the falr value of basic financial instruments (debtor8, credltors. Investments (see section 11, FRS 102 SORP)) measur8d at falr value through the SOFA that Is attrlbutable to changes In credlt rls None CC17a (Excel) 42
Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. Please provide details of the nature of the event Not applicable Provide an estimate of the flnanclal effect of the event or a statement that such an estlmate cannot be made CC17a (Excel) 43
Section C Note5 to the accouiits IcoHtI Notè 27 Cha funds 27.1 Dotalls of rnaterlal fund$ held and movgmonts durlng th• CURRE r•portlng poriod PleaS8q1 d•t4il$ of tho movemonts of malorlallndlvlduel funds In Ihe rnportlngp8rl¢xltogethorwlth • balanclng flgur8 lor Dtherfvnds.. The Tot41 fvnd8.llgu bolowshouldrecondh to'foteifunds'ln th8 ba18nc8 slJ80t. Kw. PE-pornJan8nt endowmeni fund8.' EE- 0xptIlbI• •ndownJ•ntfvnds." R- r•&triettdlfteom• f4nd&. in¢ludlngpetl•l Irusts, of the ch&rfty,' 8nd U- unrestrtthd funds." D- D•slgn•ted Fund balBllcoB brought Fund balanc•s rrf•d forward Type PE, EE R,URorD Purpo•0 and R¢¥trl¢tlon¥ G•lns and 1088es Incom• Exp•ndMur8 Trin8for8 Ftsndnarnèts Parent and Toddler Qrou SANDS For u50 by Juniur CfiurcTh For use by the Stillborn and Neonatal De8th Support group Forth8 upkeep ofthe gardan For use by drHTna group For use by asks For don811on5 vla carmIntf0r Lrfe prograrnm or elping mem the comrNnrty For th8 g8n8r81 runnino ef tha Jrth For Church redevelopment Costs For provl ino foodfor lh• Food4 U food b8nk For pwrish nursing cost or onfiiing 10 causes oui8id8 of Ihe Church For u$e vated xer se" group or providing qreaiereuira•ch lo Ihe mmvnlly through the C4fO Oaols projv For fundinq e ment purch8ses For provldlng long cowd Juppon 10 Ih cornmunlly For provldlng gr•ater oulr•ach lotho Eommunrtv For M8n$è r•dav¢ opmlnt ¢osf Forre-coverlng the ed•r Hall roofgnd refurb18hm•nl of bfilhraom facWIèfi For provldlno greBleroutreKh lo lThe ommunlly Forfvndlng in8 purerw• of wlf p•no1s for tho ¢nur¢h roor For use by the c8rers group or providing yog8 classes Forcovtdng Iné wage$ ¢oil lhO tornmunlty hub manager er use b Ihe cBrerB group 569 48 48 675 542 8,486 $8rden Mahtenaftee Fund prfj Fund Cafè 08B15 Fur Comftllmontfor LW• 1.000 3251 542 8,686 55,007 55,2271 135 286 C¢rnmunil Fund Gener81 Funds Church R&de¥èl ment Foud B•nk r••ir¥• UR 177,4T7 135.946 8.830 1174,419 2.475 1.807 140.811 19.899 19,726 10,000 128.7181 10.000 10.fj07 P8rlsh Nuriln fijnd Oulsld• C8uBe• Fun¢J 8,1CIJ 5,188 2,400 4,831 1,8QQ 8,457 630 5•l•d Ex•rd•e Grou BWSC Trnnsttion Fund Fund 8,149 7.375 13,5241 238 nl Fund Lon9 Covld Corn En ment Fund Naiional Gr CorntNntty Matters Fund M8nse Redevélo ment FLfftd SCCT R•fu1#hmnI Fund 923 2,311 3,150 100 3,1601 100 5,858 5,658 SCTC Conwnunty Fund 14,848 13,031 1,817 Sothr p•15 fund 19.440 1,000 4,635 1250 18.440 8,240 NNS C•rers Grou Fund NNS Flft Plu¥ Fund SCCT Comunlly Hub Manager Fund C¥¢rs Unrtod Fund Olherfunds 10,875 250 21.853 2,250 21,6S31 2,260 Total Fund$ 206.609 1344.1051 1,807 2ce.820 G17a (Excell 44
Section C Notes to the accounts Iconti Note 27 Charl fund5 eont 27.2 Detalls of materlal funds held and movements durlng the PREVIOUS reporting period eg d•t&ils of th?rnovem¢nts of m•t¢n•l inrfThidu•l lunds In th• reportlnBp•rfod together wllh 8 b&lanclng ffoure for fiiherfunds.. Th•'fot&l funds'thro Ixlowsl1drKQntrlkn to Tolalfunds'ln theb#lancesheet. Koy.' PE. p8nn8iient•ndowmOM funds,. EE- expondlblo 8ndowm8ntfunds,' R-restrl¢tedln¢ome fvt$, irteludlngspeel8ltn18ts. of th• ch8rfty,' •nd U- unresirfetad funds.'D. Deslgn818d funds FuThJ balanceB brouoht lowwArd Fund bAl•nc•8 carrfed foNMrd Typè pe, EE R,URor Purpose and ReBtrlctlons Glns Ind 108808 In¢om¢ Exp•ndiiur• Trnsf•rn Fund narn68 Parent and Toddkr Grou SANDS For use by Junlor Church Fv usè by the Stillbom 8ni NÈffjatsi Dealh Su ryt group Forihe upkeep of the oarden Fer by drama group Faruse by Cafè Oasls For dona110ns ¥kq Ihe Ccrnmrtmenl for Lrfe prOgrMe For help ng mwn ¢rn ¢flh¢ Communtty or the enor41 Tunning of lh& Chur¢h For Church redOvepMenI costs For provhjlng food forth• Fovd 4 U f¢od bank or p4rkyh nurs np cosls For donallng lo eau$e& oulslda ol the ChurGh er provi ng grofil•rthxh lo the comrryJnhy For u$? tytTho.Seed Exewise" group For provldlng gro818r cuireEch lothe cornmunlly Ihrou9h th• C8fé 98sl8 project For lundlng ¢quikYn8nt ur¢no888 or provk11ng lonu c d lupport lo cemmunlly oriunior tnurch co$ Fur wovkjlnq grealer oulrea¢h to Iho communlly or 8n8e redevelopment co8t5 For rfrcovertng the Cedar H811 roof an¢J refurb1shnI ol b8lhroom faclll88 For providng gra818riAiifo¥h10 Ihe ommunhy or fundlng th• purchase of 801ar ptIl fcf Ihe church roof 564 48 475 542 8,232 48 G8rden MèhtBnancé Fund Fund Cgfé Oa$i$ Fund ¢ommllmenl for LKe 14751 S3,521 153,06 8.888 063 2,869 143,829 7Q 898 1845 132,4131 20 135 Cornmunll Fund Gener81 Fund$ Church Rede¥elo FoDd B•nk r8JBrve 168,319 6.415 1.327 177,477 19,830 S.188 28,236 e.095 28.487 15.937 19.59 PgrSsh Nurs1 fund Outslda Couwi Fund 2,674 3,826 3,4e5 6.fLYJ 8lmlnghgm Cty Grant 38.e02 21.938 1.600 49,6511 1.5701 9,089 S¢•led Ex8rd$e Grw Fund BVSC Tran6lllon Fund 7,375 1,400 1.226 239 6,149 1.181 nt Funa Lon9 Covhl Communhy menl Fund Lund p2& Fund NAik)no1 Gr ComTNnNy M8tter5 Fund M8nsa Rede¥elo ment Fund SCCT Relurblshmanl Fund 5.500 100 3,189 2,311 3,15Q 5,887 5.587 loo 21,768 21,768 SCTC CommttY Fund 20,000 5,1521 14,848 Solar panels fund 20.440 1,OOCI 19,440 Olherfunds Total Funds 223,148 360.724 322.79) 1,327 282.409 GG17a (Excell 45
Section C Notes to the accounts (cont) Note 27 Charity funds (cont) 27.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for Its converslon Amount Beeen unrestricted and restricted funds Beeen endowment and restricted funds BebNeen endowment and unrestricted funds 27.4 Designated funds Planned use Pur ose of the desi nation Amount CC17a (Excel) 46
Section C Notes to the accounts (contl Note 28 Transactlons wlth trustees and related parties If the charity has any transactions with relatedpartles (otherthan the trustee expenses •xplained In guldance notes) detslls of su¢h transactlons should be pmvlded In thls note. If there are no transacbons to report, please enter"True" in the box or "Falsé" if there are transactlons to report. 28.1 Trustee remuneration and benefits None of the trustees havo beon paid any remuneration or re¢eiv•d any other beneflts from an •mploymont wlth thèlr charlty or a related èntlty (True or Fal881 TRUE In the perlod the charlty has pald trustees remuneratlon and beneflts. Please glve the amount of, and legal authorlty ft*r. any rernunera¢lon or other beneflts pald to a trustee by ehe charity or any institution or company connected wlth it. Amounts paid or benefit value This Penslon contrlbutlon ear Last TOTAL ear Legal authority (eg ordBri governing doeurnfrnt R•muneratlon R•dundancy Ilncludlng IoB5 of offlcg11gx ratla Other Nomo oftru$tso Please glve details of why remun•ratlon or other employment beneflts wern pald. Where an ex gratla paymont has been made to a trustee, provlde an explanatlon of the nature of the paymert 28.2 Trustees, expenses If the charlty has paid trustees expenses for fulfllllng thelr dutles, detalls of such tran$4¢tions should ba provlded In thls note. If ther• are no transactions to reportj please enter"True" In the box below. If there are transactlon8 to roport, ploase enter "False" No tru$to• oxp•n808 havo b••n In¢urr•d (True or Fals•) Type of oxpgfi¥gB rglrnburJ Thi$ y91r La8t year Travel Subsistence Accomrnodation Olhgr (pl•a$• $pe¢ify): TOTAL Pl90$e provlde the number of trustee$ roimbursed for expenses or who had expenses paid by the charJty CC17a (Excell 47
28.3 Transaction(sl with rnlated partles Please give details of any transaction undertaken by (or on behalf ofj the ¢harity in which a related paty has a materfal Interost, Includlng where funds have been held as agent for related partles. If there are no such transactions, pl•ase enter Yme. In the box provided. Thera have been no related party tran$actlon$ In the reportlng perlod (True or False) Amounts written off durlng reporting eriod Nama of the trustee or rolatsd party Relationship to charity D•$¢rlptlon of thg transactlon(81 Amount Balanco Ot period end Provlslon for bad debts at porlod end In rnlatlon to the transJctlons abovej please provlde the temis and condltlon$, Includlng any $•curlty and the nature of any payment (conslderadon) to be provldod In sèttlement. Forany relat8dp&rtyi pl$0 pmvldo dotalls of any guarantees glven or rec•fv•d. CC17a (Excel) 48
Section C Notes to the accounts {cont> Note 29 Additlonal Disclosures The followlng are significant matters which are not covered in other notes and need to be included to provide a proper understsnding of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (Excel) 49
The United Reformed Church Sutton Coldfield United Reformed Church 1 Brassington Avenue. Sutton Coldfield. West Midlands B73 6AA www.scurc.org.uk 0121355 1217 Minister Revd David M Walton 14 Fourlands Avenue Sutton Coldfield B72 1Y 01212413406 minister@scurc.org.uk Secretary Miss Barbara McDowell 0121353 6260 secretary@scurc.org.uk Treasurer Mr Terry Flower 0121311 1321 trea urer scurc.or .uk May 2025 Secretary's Report 2024 Our Church Centre continues to be busy durlng the week with many activitles taking place as different groups use our premises. It was also good to see an increase in church related events such as a Christmas Fayre (the first since Covid), concerts, cake sale, quiz etc to raise money for our church project. Several successful 'reunion' afternoon teas were held for people no longer able to physically attend services. This gave an opportunity to meet up again with friends and socialise. The Café continues to operate 4 days a week and provides lunches after our Church Meetings in aid of the church project. There is still concem around financial viability so a consultant from Development in Social Enterprise introduced by the Neighbourhood Networking Scheme, came to give advice. He reported that the basic operation was sound and gave suggestions on how to increase fooffall. The Café is very much appreciated by all who use it and receive home deliveries. Our Community Hub Manager has taken on an expanding role networking with local support services and Sutton Coldfield Town Council (SCTC). This has led to a variety of community events and projects taking place on our premises. Some local agencies e.g. MIND, Occupational Health and Social servIs continu8 to use our premises for their health and community outreach services. This also provides additional support and help to the users of our Food4U Foodbank. Food4U operates 1 day a week and level of use remains high. Volunteers also deliver produce to users who are unable to physically attend the session. Our Parish Nurse is actively involved in the work of the foodbank and the service continues to be well used and valued by both the congregation and the wider community. All these activities are dependent on external funding so constantly under review. As there is a heavy reliance on grants, making applications is very time consuming and not always successful due to increased demands on limited resources. Because of this uncertainty of funding, a Church Meeting discussed the possibility of applying for lottery funding. There was no consensus at this time, but the topic will be revisited next year. On a positive note, the church has b8en working with Sutton Coldfield Town Council on signag8, planting etc to improve the area around the church as people come into town. Our church service continues to be held each Sunday and is live streamed making it accessible to those who are no longer able to physically attend. Church membership remains fairly constant at 93 and attendance at the Sunday service (on site and online) continues at around 70. We continue to offer our midweek more reflective service with an emphasis on prayers for healing. Our Uniformed Organisations led 2 Parade services during the year which were well supported. Sutton Coldfield United RefOrni Church Registered Charity No: 1131424
Activities for children and young people are thriving through the work of Uniformed Organisations, Messy Church and Messy Tots. We are no further forward in recruiting a Youth Worker as the nature of the role is still under discussion. The weekly updat8 sent out electronically by the minister keeps members and friends up to date with communication. During the year, we were able to refurbish the ladies toilets and upstairs bathroom which is available for showers as required by some of our users. We still have a lot of property related issues to address and are looking at how to fund this work and other essential maintenance. To this end the Church Meeting took a 'one-off decision that our church project for 2025 should be church funds. We continue to work closely with the other URCS in our pastorate and also hosted the West Midlands Synod meeting. Governance Regular reports on conflict of interest, safeguarding and health and safety are laken at each Elder's meeting and Safeguarding is also on the agenda for each Church Meeting. Work Is ongoing on health and safety and Eco church. In line with URC Good Practice guidance we have updated our Safeguarding policy. The church has its regular pattern of meetings. Monthly Elder's meetings are held in person as are quarterly Church Meetings. The Finance and Property Committee meet on the premises approx. every 2 months and are actively putting together projects for general maintenance and energy efficiency - again looking for grants to fund this work in 2025. 2 Elders stepped down at the end of 2023 and we ordained and inducted 1 at the beginning of the year thus maintaining a viable and representative Eldership and group of Trustees. Barbara McDowell, Church Secretary Sharing the love of God through Worship and Frlendship - All are welcome Sutton Coldfield United Refornied Church Registed Charity No: 1131424