DOWNING PLACE UNITED REFORMED CHURCH, CAMBRIDGE. GENERAL FUNDS CHA￿Ty
TRUSTEES. REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE. GENERAL FUNDS CHARITY
FOR THE YEAR ENDED 31 DECEMBER 2020
Contents of accounts
Pages
Trustees, Report
Statement of Financial Activities
Balance Sheet
10
Statement of Cash Flows
Notes to the financial statements
12-17
Independent Ex8minels Report
18

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE
(GENERAL FUNDS) CHARITY
Registered a5 a charity under number 1131462
Trustees. Report for the Year Ending 31st December 2020
Structure of the Report:
List of Trustees and administrative iuforniation
THE CHURCH, ITS PREDECESSORS AND ITS GOVERNMENT
11 THE GENERAL FUNDS CHARITY
l History
2 Purpose
2.1 The object of the charity
2.2 Public benefit
3 Trusteeship and admlnistration
4 Trustees. accounting responsibilities
III OTHERRESOURCES SUPPORTING THECHURCH
IV THE CHURCH'S LIFE IN THE YEAR COVERED BY THE ACCOUNTS
FINANCIAL REVIEW
l Basis of preparation
2 Statement of Financial Artivities
3 Balance Sheet
4 Statement of Cash Flows
VI RESERVES AND GOING CONCERN

List of Trustees and administrative information
Trustees serving during the calendar year Z020
Service as
Trustee
full year
full year
full year
tolmay
full year
full year
full year
to 12 April
to 12 April
full year
full year
from S july
full year
full year
full year
full year
full year
full year
full year
full year
full year
full year
full year
full year
Alison Esther Binney
Anthony Edward Bottoms
Stephanie lallo Bower
lohn Paul Bradbury
Colin William Christy
Helen Christy
Elizabeth Cornelia de Bruin-Lara
Elizabeth Kari Humphreys
Michael Humphreys
Jennifer Russell Jacobsberg
Philippa Millington lones
Carys Eleri Lee
Simone Maghen2ani
Penelope lane Milsom
Charles Christopher Au
Sheila Margaret Porrer
Alan james Robertson Rickard
judith Valerie Rowland
William Q￿ell Saxton
lan Chilles Strachan
Daphne Anne Thomas
Margaret Mary Thompson
Stephen Thornton
Nigel Philip Uden
Minister & loint Chair to l May
ur Pearce
Clerk to the Elders. Meeting
Treasurer
Church Secretary
Minister,. Joint Chair until Imay, and
thereafter sole Chair
Prlnclpal Addresses
Downing Place URC. 4 Downing Place. Cambridge. CB2 3EL
Emmanuel URC. Trumpington StreeL Cambridge. CB2 IRR (unul 31July 2020)
Principal Bankers
Charities Aid Foundation. 25 Kings Hill Avenue. Kings Hill, West Mallin& Kent, ME19 4IQ
Independent Examiner
Nl Hedger. BFP, CTA. FCA Chater Allan LLP, Beech House, 4a Newmarket Road, Catnbridge,
CB5 8DT

THE CHURCH, ITS PREDECESSORS AND ITS GOVERNMENT
Downing Place URC was formed on 31 May 2018, as a result of ￿$0]UtIonS to unite passed on
18 March 2018 by the Church Meetings of Etntnanuel and St Columba's United Refortned
Churches. Cambridge. The history of the predecessor churches is summarised in Part l of the
Trustees, Report for the year ended 31 December 2018.
The united church is governed by the still operative sections of the Scheme of Union of the
United Reformed Church, namely the Basis of Union and the Structure of the URC. Subject to
these denominational instruEnents, it is governed by a local Constitution approved by both
predecessor church meetings. The call and induction of Ministers and the appointtnent and
tertn of office of Elders are regulated by these documents. The Constitution was amended by
resolution of the Church Meeting on 17 March 2019 to increase the pemitted number of
serving Elders.
II THE GENERAL FUNDS CHARITY
l H15tory
Funds held on charitable tnjsts supported all the predecessor churches of Downing Place.
Details appear in Part 11.1 of the Trustees. Report for the year ended 31 December 2018. The
charities comprising rhe general funds of Emmanuel URC and St Columba's URC were tnerged
with effect from 31 May 2018, when the charity to which these accounts relate was renamed
the Downing Place United Refonned Church, Cambridge [General Funds) Charity. The merger
was registered with the Charity Commission on 11 March 2019. after all assets of the St
Columba's Charity had been translerred to this Chariry. The St Columba's charity (number
1143892) has since been removed from the Register.
2 Purpose
2.1 The objectof the charity
Since the union of 31 May 2018. the General Funds Charity has been held on trust to advance
the Christian faith for the benefit of the public in accordance with the Scheme of Union of the
United Reformed Church. as directed by the Church Meeting of Downing Place United
Reformed Church. (For the historical background to this 5tatetnent see Part 11.2.1 of the
Trustees, Report for the year ended 31 December 2018.)
2.2 Public benefit
The Trustees have at all times had regard to Charity Commission guidance on the public
benefit requirement as it applies to charities for the advancement of religion. The charity
funds enable the church to..
provide regular acts ofworship open to the public
teach and promote the Christian faith among all ages and at all levels, regardless of
background, sexuality, disability or nationality
administer the Gospel sacraments
offer artivities for young people in connection with Christian worship and growth
visit and befriend the elderly and unwell

offer fellowship and pastoral support within and beyond the congregation, particularly
to those in distress or poverty
maintain and redevelop historic church buildings
serve the community and provide resources for community groups and activities
support initiative5 for Christian education
support the charitable work of the United Reformed Church within its Structures at
Synod and General Assembly level,. and
engage in ecumenical dialogue and activity in the interest of a wider understanding
between believers.
3 Trusteeship & AdministratSon
The Ministers and serving Elders of Downing Place URC. Cambridge. provided they are legally
qualified for charity trusteeship, are Trustees of the General Funds Charity by virtue of their
office. Elders are elected by the members. to serve for four years at 3 time. with overlapping
terms to provide continuity of oversighL There were 17 places on the eldership during 2020.
but some were shared between two people. 50 the number of trustees was greater. One of the
church'5 minister resigned with effett from l May 2020. in preparation for his appointment as
General Secretary of the United Reformed Church.
New Elders and Ministers receive an introductory briefing and are referred to literature
issued by the Chariry Commission in which their Trustee responsibilities are set out. They
maintained approximately monthly meetings through the year, in virtual forni (online) since
March 2020.
There are various committees and groups within the church, some of which have limited
delegated financial authority agreed by the Trustees. A Church Treasurer. appointed by the
Church Meeting on the Trustees, nomination. exercises day-io-day control of the charity
assets in co-operation with the Finance (until November. Finance & Management) Committee.
The Trustees are consulted on the church'5 annual risk assessment and before the adoption of
policies actually or potentially affecting the General Funds Chariry.. such as those on
employtnent and equal opportunities. safeguarding, health. safery and fire prorecuon.
Trustee5' accounting re5pollsibilities
The Trustees are responsible for preparing financial statements for each financial year which
give a true and fair view of the state of affairs of the charity as at the end of the financial year
and of the surplu5 or deficit of the charity for that period.
In preparing these financial statements the Trustees are required to..
Select suitable accounting policies and apply them consistently.,
Make judgements and estimates that are reasonable and prudent..
Comply with applicable Accounting Standards, subject to any tnaterial departures
disclosed and explained in the financial statements.. and.
Prepare the Financial Statements on the going concern basis unless it is inappropriate
to presume that the chariry will continue in business.
The Trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the chariry and to enable them to
ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

111 OTHER RESOURCES SUPPORTING THE CHURCH
Besides the General Funds Charity, a number ofother resource5 SUPPOrt the work of Downing
Place URC. These include church building5 [incorporating halls and caretakers, houses).
manses for the church's ministers. the rental or invested proceeds of sale of earlier such
buildings, a regular donation from Lewis Gibson Limired and the income from a house in
George Street, Catnbridge. Details of these resources (with the exception of the George Street
house) were given in Part111 of the Trustees. Report for the year ended 31 December 2018.
The house at 4 George Street. Cambridge, is the sole capital asset of a charity founded by the
late Dr Helen Dick Megaw on 23 November 1978. whose object {'the general use and benefit
of Downing Place United Refortned Church'j is now stated in a Declaration of Trust dated I
May 2019.
URC (Eastern Province) Trust is trustee of the church buildings. manses and invested sale
proceeds. United Reformed Church Trust is custodian trustee of Dr Megawls Charity and the
Ministers and Elders are its ex officio managing trustees.
Although these resources do not, as capital assets. form part of the General Funds Charity.
incotne from each of them is paid into the General Funds. The attached accounts therefore
show hiring fees of the church buildings. dividends or interest from invested sale proceeds.
the rent From 4 George Street and from currently tenanted manses in Harebell Close,
Cambridge and (from lune 2020) Mayfield Road. Girton. and the Lewis Gibson Limited
donation. Conversely the accounts show payments from the General Funds for repairs and
maintenance of those church buildings and manses in current use. and of the tenanted
properties so far as such costs fall on the landlord.
IV THE CHURCH'S LIFE IN THE YEAR COVERED BY THE ACCOUNTS
Although decisions regarding the church's, life a￿ those of its councils (the Church Meeting
and the Elders, Meeting) rather than for the charity trustees as such, a brief account is given
here of how the church's general funds were used during this period to further our charitable
objects.
Throughout the year. the charity has SUPPOrted the life and activities of Downing Place URC in
the centre OF the City of Cambridge, as an open and inclusive church reflecting God's radical
love. offering an intelligent and non-judgemental environment for exploring faith. and seeking
to live out this faith in a commitment to proclaiming good news. transforming unjust
structures in the world, and safeguarding God's creation. Our worship is marked by a sense of
reverence and of joy. drawing on the riches of the Refomied tradition of liturgy and preachin&
and supported by a high standard of music. both instruTnental and vocal.
Work was already under way at the start of 2020 on a substantial redevelopment of our
Downing Place buildings to improve the facilities we can offer to the community. and this
continued throughout the year. Some of our regular activities were suspended. and others
were transferred to our Trumpington Street buildings (formerly Emmanuel URC), which we
left finally at the end of July 2020. The Covid pandemic preventing most face-to-face contact
forced us to move tnost worship. elders. and church meetings, and much pastoral contact
between members, online. Help has been offered to meTnbers unfamiliar with online
meetings. and some have been able to take a fuller parr than formerly.

Worship has been offered every Sunday: mostly commonly recorded in advance by a small
number of people, but with live online services monthly, and
when guidelines allowed
some live Covid-secure service5 attended by a limited number of people at Westminster
College. Communion was celebrated monthly,. and baptisms and funerals were conducted as
needed. Special provision is always made for children and young people. and a monthly'open
Table, service has particularly welcomed LGBT+ participants, and a dementia-friendly virtual
carol service was held. Each week some members have contributed to services at other
churches. Our ministers shared responsibility For other churches in the area and one served as
the Moderator of the General Assembly of the United ReFormed Church until July 2020. The
church has engaged with interdenominational bodies in the City of Cambridge.
Although largely in virtual fom, pastoral support For members was provided by Elders and
Pastoral Visitors, particularly for those in need or housebound. An online gathering after
worship each week allowed many people to stay in touch
including some now far from
Cambridge. Exploration of the Christian faith was supported by activities such as House Study
Groups, a book group. a film group. speaker meetings. a young adults, group, and afternoon
meetings in the Cherry Hinton Road area.
Public-facing activities suspended but expected to be resumed include free weekly concerts.
exhibitions. a Traidcraft stall, a week]y'Knit Café,, and Food Bank collections,. providing a safe
space at nights for people to rest or recover (as 'NightLite', with Cambridge Street Pastors)..
and facilities for a Group Therapy Centre and the Cambridge Voices choir. A full-time
Community Development Worker was appointed to research how the church can best support
people in the city centre. Towards the end of the year. the church adopted three broad aims
that will underlie future activities: inclusivity, well-being, and sustainability.
Through the church. members have personally given more than £12,000 over the year to
various other charities in the UK and abroad. in addition to £26.000 in grants from Lewis
Gibson Limited income mentioned above. and have contributed substantially to the cost of
tninistry in other churches of the URC. A web site draws attention to what is offered, and
makes recent sermons and other material available, with a section devoted to welcoming
those unfamiliar with the church's practices.
As well as reviewing individual members, needs on a regular basis, the Tru5tee5 have
overseen the management of the church's buildings, funds, and activities.. they have begun
planning how the church can use its new buildings and facilities to serve the city communiry.
and they have adapted its structures. and carried out trainin& to support good practice. The
Church has sent representatives to the Eastern Synod and the General Assembly of the URC.
FINANCIAL REWEW
The accounts for the year ended 31 December 2020, consisting of the Statement of Financial
Activities. the Balance SheeL the Statement of Cash Flows and the related notes, are attached
as pages 9 to 17.
Basss of preparatlon
The accompanyin(T statements relate to the charity creared by the union of No charities on 31
May 2018. as was set out in more detail in the accounts for the year ended 3 1 December 2018.
In accordance with s27 of the Statement of Recommended Practice to Charities, the union was
accounted for as a merger. The carrying amount of assets and liabilities of the combining
charities were not restated to fair value. although adjustments were made to ensure
unifortnity of accounting policies.

The funds of those charities that were restricted ro particular purposes continue to be
presented as 'restricted' in the accoLints of the continuing charity. The unrestricted general
funds of St Columba's URC and of Emmanuel URC were agtyregated. their purposes having
become identical, as general funds of Downing Place URC.
Statement of Flnanclal Activities
Total income for the 12 months ended 31 Decetnber 2020 is £456.395 (2019 £664.266).
Income from general offerings is showing a small reduction. from £127,470 in 2019 to
£120,Q95 in 2020, however tax reclaitned under gift aid is higher, at £36.710 (2019 - £29,453)
in part because reclaims can now be submitted on a more regular basis. There was no income
from the Cafe following the closure halfway through the previous year. Other donations and
legacies in 2019 recognised the receipt of £186,672 as the Church's share of the proceeds of
Sale of Castle End Mission. Rental income from hall letting5 has Fallen. following the closure of
the Trumpington Street premises during the year and restrictions on the use of property
during the covid pandemic, but this has been partly offset by a small increase in the
distribution received during the year frotn Lewis Gibson Limited from the rental of the York
Street Medical Practice. £80,194 has been received during the year following a fundraising
appeal to support work on the redevelopment of the Downing Place buildings. Income from
investments and interest receivable have reduced from £44.S81 in 2019 to £35.348 in 2020.
Total expenditure for the 12 month5 ended 31 December 2020 is £352.451 (2019- £433.255)-
The costs of church activitie5 have reduced significantly, from £218.900 in 2019 to £161.771
due to reduced tninisterial expenses, reduced properry costs and the closure of the Café in
2019. There has been a 2 % increase in the contribution to the URC Ministry and Mission Fund.
Expenditure from Designated and Restricted Funds is similar to the priorye2r.
At 31 December 2020 investments were valued at a small unrealised gain for the year of
£1,807. compared to an unrealised gain in the previous year of £90,136. 2020 saw
considerable volatility in investment valuations.
Overall. the net increase in funds for the year is £105,751 (2019 £321.147}. This reduction
can be explained, to a large extent, by the proceeds from Castle End Mission in 2019 of
£186,672, and the increase in the value of investments in 2019 of £90,136. offset by the
receipt in the current year of£80,194 frotn the redeveloptnent fundraising appeal.
Balance Sheet
Tangible Fixed Assets- Following the clearance of the Downing Place and Trumpington Street
premises for redevelopment, the Church records no value to tangible fixed assets. The
Downing Place church and halls, and the manse building5 are held in trust by the URC
(Eastern Province) Trust and are not. therefore, tangible fixed assets of the Church.
Investments are detailed on Note 5 to the accounts and consist of COIF Charities Investment
Fund and M&G Charifund Accumulation Units. As noted above, the valuation has increased
during the year by £1,807 which has increased the closing value of investtnents from
£678,356 to£680.163.
Debtors of £62.975 consist principally of gift aid receivable and amounts due from Lewis
Gibson Limited.

After deducting sundry creditors. accruals and deferred income, net assets at 31 December
2020 are £1,387,840, represented by Unrestricted Funds of E332,036. Designated Funds of
£755,127 and Restricted Funds of £300,677.
Statement of Cash Flows
The Statement of Cash Flows shows a net inflow of cash for the twelve-rnonth period of
£120,003. Total cash at bankand in hand at31 December 2020 is £659,868.
RESERVES AND GOING CONCERN
The income of Downing Place URC, Cambridge (General Funds) Charity is dependent on the
continuing generosity of members, on income from the rentsl of the halls and properties, and
on the distributions received from Lewis Gibson Limited. The balance of net current assets at
the year-end is equivalent to approximately two years of General Fund expenditure on
charitable activities, which the Trustees consider to be adequate.
The Trustees consider that the going concern basis is appropriate as they consider the
reserves levels and expected income to be at sufficient levels to ensure that the charity can
meet its financial obligations for the foreseeable future. The T￿SteeS have considered the
ongoing impact of Covid-19. The Trustees do not believe that the impart of the virus will have
a material bearing on the going concern of Downing Place URC.
Signed on behalf of the Trnstees:
Revd. Nlgel P. Uden
(Ministerand Chairof Trnstee5)
29Aprfl 2021

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE. GENERAL FUNDS CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2020
Unrestricted Dgslgnatsd Restricted Total
Funds
Funds
Funds
2020
Total
2019
Note
Incom
Donations and legacies
ChaTttable activities
other income and donations
Income from investments
2{al
2{bl
2(c)
21d)
157.052
47,231
81.000
30.697
8,600
181
27.000
4,651
8,960 174.612
91,023 138.435
108.000
35,348
396,792
137,393
105,500
44,581
Total income
315,980
40,432
99.983 456,395
664.266
Expendlture
Cost of generattng funds
Charitable activities..
URC Ministry and Mission Fund
Ministerial costs
Costs of church activities
Designated funds and restricted donations passed on
Governan￿ costs
31al
575
575
2,514
31b)
3{cl
31d)
31el
3(fj
137.475
18,673
149.207
137,475
18.673
161.771
32,637
1,320
134,755
28,094
218,900
47.992
1,000
12,565
21.815
10,822
1.320
Total axpenditure
307,249
34,380
10.822 352,451
433.255
Net gainsl{losses} In Investments
Unrealised gainslllosses} on investment assets
1.807
1.807
90,136
Net Incoma for the year before transfers
8.731
7.859
89,161 105,751
321,147
Transfers be￿n fvnds
Not Mowment in Funds
8.731
7.859
89.161
105.751
321.147
Fund Balancas bltwd at 1 January 2020
323.306
747,268 211,516 1,282.090
960,943
Fund Balances clfwd at 31 December 2020
332,036
755,127 300,677 1,387,840 1,282,090
Income and expenditure is derived solely from continuing operations.
The note5 on page5 12- 17 form part of these fin8ncial statemerrts.
Page g

DOWNING PLACE UNITED REFORMED CHURCH, CAMBRIDGE. GENERAL FUNDS CHARI
BALANCE SHEET
AS AT 31 DECEMBER 2020
2020
2019
Note
FIXED ASSETS
Tangible Fixed Assets
Investments
680.163
678,356
CURRENT hSSETS
Debtors
Cash at Bank and In Hand
62,975
659.868
722,843
70,281
552,366
622.647
CURRENT LIABILITIES
Creditors Due Within One Year
15,166
18.913
NET CURRENT ASSErs
707.677
603,734
TOTAL ASSEfs LESS CURRENT LIABILITIES
1,387.840
1,282,090
Creditors Due After One Year
NET ASSETS
1,387,840
1.282.090
FUNDS
Unrestricted Funds
Designated Funds
Restricted Funds
332.036
755.127
300,677
323,306
747.268
211,516
1,387,840
1.282,090
Approved by
Iders, Meeting held on 29 April 2021 and signed on its behalf by.
v'd Nigel P. Uden
inister and Chair of the m&eting
asurer
The notes on page5 12-17 fom) part of these financial statements.
Page 10

OOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDG4 GENERAL FUNDS CHARITY
STATEMENT OF CASH FLOWS
8 AT 31 DECEMBER 2020
2020
2019
Not• {belowl
Ca$h flow frorn op8rntlng a¢tlv5tles'.
Net cash provided by opèrdtirrfJ actbvfttes
84,655
166,660
Cash flow from tnvesting aLth￿e5- addrtlons to Investments
Dfvldends and interest
1200,0001
44,581
35,348
Change in r25h and cash equNalents In the ￿po￿n￿ period
120,003
11,241
Cash and cash equivalents at th• bèglnnlng ot the reportlng perfod
552,366
548,125
Cash and ¢ash equlvaleb)ts atthe end of the reporting perlod
659,868
552,366
Notes to the Statement of cash flow
A) R￿l¢ll1allQn ot net Income to not cashfiow from Opera￿n9 a￿e$
Net lexpendÉtu￿)finCOme forthe reporting pernd as perth8 stst8m8nt offin8nfAal activit&
Profit on disposal ol ass8ts
D8preriation
Unrealised Igainslllo&8&8 on inv8strnents
Dlvidends and interest
Ilncre85eydecrease In debtors
(Decreaseylncrease In Cred￿[S
105.751
321.147
11,8071
135.3481
19,806
3.747
(9),1361
144.5811
121,7941
2.024
Net cash pro¥ld¢d by operaling acthiid85
84,655
Bl knalysls of cash and cash ￿ul¥alents
Cash at bank and In hand
659,8e8
552,366
Page11

DOWNING PLKE UNttED REFORMED CHURCH, CAAIBRIDGE. GENERAL FUNDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
1 ACCOUNTING POLICIES
la Basis of preparation
The charity is a publlc benefit entty as defined by FRS 102. The financial statements have been prepar9d in accordance with
Accounting and Reporting by Ch8rities'. Stst&m8nt of Recommended Prad1￿ applicable to Charities pr&paring a¢￿Unts in
accordan￿ wrth the Financial Reporting Slan¢ar¢ applicable to the UK and Republic of I￿lart￿ ISORP FRS1021, the Fin8ncial
Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021. and the Ch8rttie$ A¢t 2011. The Financial
statement5 are prepa￿￿ on a going ¢on¢em basis under the historical c05t convention. modified to Inc]L￿e ￿rtain it8ms at fair
value. Signrficant accounting kM)Ii¢ies applied are $81 out below. These policies have been applied Consistently to all years unless
otherwise stated.
1b Going concern basis
The Trustees consider that the going COn￿M bass is appropriate as they consider the re5erve5 levels and expected income to be at
surricient levels to ensure that the charity can m*t its finanoal obligations for the next 18 months. The Trustees have considered
the wtential impact of Covid-19. The Trustees do not believe that the impact of the virus will have a rnaterial bearing on the g)ing
concern of Downing Place URC.
1¢ Tangibl¥ Fixed Assets
Froehold Prowrty.. The Trustees of the church and msn5e buildirTgs ale the URC Eastem Synod Tnjst who hokt thern upon tN5t
for the purposes connected with the Downing Place URC, Cambridge. General Funds Ghanty and they a￿ th8refor8 exdud8d from
the 8ccounts. Expenditure incurred on the church and manses is written off in the year it Is in¢urr8d.
1d Investments
Inve5tment5 are included at their lair value. which rs normally their mark8t value on th8 balance sheet date. Changes in valuation
over the year are recognised in the Statement of Financial Activities. The Trnslees have decided to retain short tem) funds in cash
reserrfes which art risk free. prowde for seasonal fluctuations in operating c85hfk>w5 and cover at least six months, expenditure.
and io hold medium to longer term investments In charitable Inve$tmen¢ funds 8nd unit tnjsts, in accordan￿ with the charty's
investmenl guidelines.
le Income
All voluntsry giving is inci￿ed in the financial statem8nts for the period in which it is received. Donation5 under Grft plus the
associated tax recovery a￿ recognised as income wvhen the donation is received. Legacies are accounted for when their receipt is
rtain and Can be propedy quantrfie¢. All other in¢ome is generally recognised when it 15 reTrivable.
1f Expenditur•
The URC Ministy & Mission Fund ttintribution is psid regularly and 15 included in the f nanci31 statements for the year lo which
relatès. Exp8nditur8 is r8eognised in the period in which it 15 incurred and includes attributable VAT which cannot be r8eov8red. It
is allocated to the particular activity to which it relates. Govemance costs represent dired expenditu￿ on the govemance of th
urch. in¢luding the production and I￿8?￿ndernt scrutiny of these financial 5tateMents. As most of the man8gement and activity
of the church is Carried out by volunteers, this intangible c05t 15 riot included in the financial statements as this voluntsry contribution
to the lrfe of the church is inc81culabl8.
19 Taxation
The DPURC is a registered charity and a5 such is not liable to tsXat￿n.
1h Consolidatod financial statements
The church is exempt from the requirefflent to Prepare consolidated finanaal statements by vSrtue of Seth"on 24 of Charities SORP
FRS 102 (20151. Accordingty these fiNancEI 51atements present information about the church as a siThJle entty and do not
consolidate inforrnation in res￿ of Lewis Gitson Limited.
Page12

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE, GENERAL FUNDS CHARrrY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2020
2 INCOME
Unre$iri¢ted
Funds
Deslgnated
Furtds
Restricted
Funds
Total Funds
2020
Total Fund$
2019
(al Donations and lega¢i•$
Offerings
Tax r8claim8d under gift aid
C8fé
Special offerings and donations re￿iVed
Other donations and lega￿e5
120,095
38,710
120.095
36.710
127.470
29.453
18.227
13.￿3
208.299
396.792
20
227
157,052
8,960
8,980
8.827
174.e12
8,600
8,600
8,960
Ibl Charitable activit85
R8rital income from lethng5
Rent81 iftcome from S8int Columba Group
Therapy Centre
Fund raising events and other income
31,458
10,829
42,287
86,423
2,000
28,970
117,393
181
181
80,194
91.023
96,148
138,435
47,231
1¢) Other In¢ome and donatlons
Donations Irom Lewis Gibson Limited
81.000
81.000
27.000
27,000
108,000
108,000
105,500
105,500
Idl Income from Investsnents:
Bank Inte￿$t & divider￿$
30.697
30.697
4.651
4,651
35,348
35,348
44,581
44,581
Total Income
315.980
40.432
99,983
456,395
664,266
3 EXPENDITURÉ
Unr8StTtct8d
Funds
Designated
Funds
Restrict￿1
Fund5
Total Funds
2020
Totsl Funds
2019
(al Cost of Generatlng Funds
Co$t of ministry and mission
575
575
575
575
2.514
2,514
Ibl URC Ministry & Mlssion Fund
The church contribute$ to the ￿ntral URC wsts of training and providing ministers linduding the centrdlised payment of stipends.
pension contributions and other benefits for ministers), running the demmination. and the Mrider mission of the national church.
1¢) Ministerial Costs
Ministers. expenses
Wotship resources
Visiting ministe
Praise
Musical life of the rhurch
5,670
130
252
101
12,520
18,673
5,670
130
252
101
12,520
18,674
14,995
920
1.241
10.295
28.094
Idl Costs of ¢hur¢h ActlvFttes
Premises running costs..
Rates and utiliti85
Insurance
Repairs and maintenance
Caretaker and cleaning
Other premises cost5
22,065
9,536
15.791
8,598
1.219
57,209
22.065
9.536
15.791
8.598
1.219
57,209
25.732
8.983
25.238
17.836
1,32e
79,117
AdTnini5tration costs..
26,298
65.137
159
91.594
4.029
8.476
60
12.565
30,327
73,613
219
104,159
36,152
63.522
347
100.021
Staff ￿sts
Bank charges and interest
Page13

DOWNING PLACE UNITED REFORMED CHURCH, CAMBRIDGE, GENERAL FUNDS CHARrrY
NOTES TO fHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
3 EXpEND￿VRE (Continued)
Unr8strict8d
Funds
D•signat¢d
Funds
R*strfctsd
FLJnds
Total Funds
2020
Total Funds
2019
Mission out￿a¢h..
Café activty cos15
Donation5
39.308
454
39.762
403
403
403
403
149.207
12,565
161,771
218,900
lel Designated funds and restricted donation$ pa$$ed on
4 George Street Fund
Earmarked Funds
Cotlltnitment for Life
Designated Funds
6,138
3.116
16,611
22,127
47,992
1,646
9,176
1.646
9,176
21,815
32,637
21.8YS
21.815
10,822
lfj Govemancè ¢￿ts
Ir￿ePendent Examiner
1,320
1.320
1.320
1.320
1.000
1.000
Igl STAFF COSTS
Expenditure includes total staff costs of £94.72212019- £113.0641 a5 shown below. The average number of staff in the year was 6
12019- 71.
2020
2019
Gross Salaries and wages
Social security costs
Pension costs
83.735
6.404
4.583
94,722
101.019
6,717
5,328
113,064
4 TANGIBLE FIXED ASSETS
Fixtures &
Fittings
Total
Cost at l January 2020
Additiors
Dlsposa
Cost at 31 D￿rnber 2020
12,075
12,075
12.075
12.075
Dep￿C￿4t1On at l January 2020
Depreclatron charge for year
Elimlnation on disposal
DepreckltDn at 31 D￿ember 2020
12.075
12.075
12,OT5
12,075
Net book value at 31 December 2020
Net book value at l January 2020
The church and manse bulldin¥ are held in trust by the URC (Eastem Prownce) Trust and are not tsngible fLxed assets of the
church. For insurance purp)ses the church ￿lIding5 and halls are insured by the church for £9,268,405 and the manses for
£2,tm,000. The church contents are insured by the church for £229,740.
Page 14

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE, GENERAL FUNDS CHARrrY
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2020
5 INVESTMENTS
2020
2019
Market value at 1 January 2020
Additions
Disp05a15
Net unrealised gain￿(Lo$St$l
Market value at 31 De￿mber 2020
678,356
388,220
200,000
1,807
680 163
90.136
678 356
Made up as follows..
COIF Charities Investment Fund- EURC General Fun¢
COIF Charities Investment Fund- John Hall Fund
M&G Charifund Accumulatioft Unit5
COIF Charities Investment Fund- In¢ome Units
Sha￿s in Lewis Gib50n Limited
271,449
155,934
198,315
54,463
255.063
146,662
225,454
51,176
680 163
678.356
l investrnent incorne and gains I loss2$ a￿ t￿ted as unrestricted Geneftl Fund and the closing value of investments ￿ alfrKated
first to r&tricted funds and the balance treat& as designated. The invethent in shares in Lews Gibson Limit&l rep￿entS an
nterest of 66.67% in that company. The principal activity of Lews Gibson Limited s the letting of Lewi5 Gitson House as a dortor's
surgery. Any surplus on this activity is distribut￿ to the church trj PE used for charitable pUr￿e5. For the year ended 31
DeC￿nber 2020 Lewis Gibson knrnited had turnover of £193,000, generated a surplu5 On ordinary acbvities after taxation of
£108,221. and made a gift aid distribution of £108,000 to Downing Place URC. At 31 December 2020 Lewls Gibson Limlted had a
net deficrt on share captsl and resetves of £180,724.
6 DEBTORS
2020
2019
Debtors
Lews Gibson Limited
34.975
28.000
62.975
54,781
15,500
70,281
7 cRED￿oRs- amounts falling due within one year.
2020
2019
Creditors
Social Se￿rity
Accruals and Deferred Incorne
1,196
2,201
11.789
15,166
5.502
1.698
11.713
18,913
Rental Income is ￿￿1Ved in advance and accounted for as a liability and shown on tre balance sheet as Deferred in¢ome.
08f8rred In￿me is released to income in the ￿pOrting period the rent re18tes to.
2Q20
2019
Balance at th8 Start of the reporting period
Amounts added in current periods
Amounts released to income from preMou5 period5
8alan¢e at the end ol the ￿porting period
3,600
7200
3,600
7.200
3.600
Page15

DOWNING PLACE UNITED REFORMED CHURCH. CAMBRIDGE. GENERAL FUNDS CHAATY
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2020
8 DESIGNATED FUNDS
Balance
In¢ome and Exp8ndltur6 and Transfers
increase in
d¢¢rÈase In
investment valuanwstm¢nt value
Balan¢e
Cfwd
B￿d
York Street Fund
Gibson's
Organ and Prdise
Evangelism and Service
John Hall Fund
25,126
1,627
2,380
545,848
172,289
747,268
27.000
69
121.8151
30.311
1,69e
2,380
534.588
186.151
755.127
8,712
13.923
49,704
119.9701
601
41.845
The a￿ve Fundshave been deswtalfor thefollowingpurmses..
York Street Fund - to receive the distrbution from Lewis Gibson, and to distribute to good causes at horne and ovetseas.
Gitson's- to receive monies from the monthly lunch club, to then part fund a Christmas lunch, and new kitchen equipmenL
Organ and Praise- to be ap￿ie￿ to Major repair5 to the organ.
John Hall Fund - This fund was set up with the money received in ex￿SS of the ¢hur¢h rebuilding w$ts in 1993 and donstions from
members and friends in memory of John Hall. The funds are to be used for enabling mission opportunities betW8en Downing Pla
URC in Cambridge and our partners in the developing wodd.
Evangelism and Servi￿- to be used to support the evangelism and service programme of the Church.
9 RESTRICTÉD FUNDS
The church accounts include seven Restricted Funds. where tha monies c2n only be used for the specrfic purpose *or which they
We￿ entrusted to the churth. These monies a￿ not at the disposal of Church Mee￿llg for any other purpose. and ￿present..
Bal4n¢e
Bfwd
Balan¢e
Cfi¥d
Incom8
Expenditur8
Trdnsfer
Ministry & MissK)n Fund
evolent Fund
4 George Street Fund
Comrnitment for Lrfe
Casue End Mission Fund
Evangelism and SeNice- Fundraising
Earmarked Funds & Giving for Others Fund
6,200
3.383
11.479
1,862
186,672
e.200
3.383
22.308
10,829
7,314
19,1761
188.672
80.194
1,920
300.677
80,194
1.646
99,983
1,920
211.516
1.646
110,822
The a￿ve Funds have been restncte(JforÉhe followingpurposes..
Ministry & Mission Fund- to support specific prograrnme costs relating to Minsty and Missbn.
Benevolent Fund- to be applred in cases of irnrnediate n&d, at the Minister's discretDn.
4 George Street Fund - tt)e net proc£eds from the rental of the George Street prO￿rtY, to be US￿ for the Church, ￿ detemiined by
the Elders.
Cornrnittnent for Life- to supwrt the national URC world develorrnent programrne.
Casde End Mission Fund - for the holding of educational and other classes and rneeting5 of a relig￿US and philanthropTC charactsr.
Evangelism and Service- Fundraising - amounts raised through fundraising to equlp the redeveloped church for rninistry and to fund
ongoing evangelisrn and Servi￿ work.
Earrnarked Funds & Giving for Other5 Fund - for SUPkKsrUng charitable causes through rnonthly aprEals and donatiorLS.
Page 16

DOWNING PLACE UN￿ED REFORMED CHURCH. CAM8RIDGE, GENERAL FUNDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2020
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
D¢signal•d
funds
Re$trfcted
funds
Comblned
Yotsl
Tangible Fixed Assets
Investments
Net Current Assets
Fund Balance
379,484
375,644
755.127
300,677
680,163
707,677
1.387.840
332.034
332,036
300.t77
11 RELATED PARTIES
Lewis Gibson Limited is a related party of the church. by virtue of the benfici81 holding of 68.67% in that company. Trdnsactions
between the church and Lewis Gibson Limited are disdosed in mte 5 to the accounts.
12 sfATEMENf OF FINAN¢tAL A¢TIVtriÉs FOR THE YEAR ENDED 31 DECEMBER 2019
Unrestdctsd
Fund$
Deslgnatad
Funds
Restrlct8d
Funds
Total
2019
Not&
In¢om•
Donations 8nd lrfacies
Charitable a¢tivitie$
Other in¢ome an¢ donations
Income fmm investments
21al
21bl
21cl
21dl
198,169
103.168
79,125
40,032
513
198,110
14.225
398,792
117.393
105,500
44,581
26,375
4,549
Total Income
420,495
31,437
212.335
664,268
Expandlture
C05t of generating funds
Charitable actiwties..
URC Ministry and Mission Fund
Ministerial cost5
Costs of church activities
Oesignaled funds and ffjstricted
don8tions passed on
Govemance Tr)sts
31al
2.514
2,514
31bl
31¢)
31dl
134.755
28,094
218.840
134,755
28,094
218.900
60
31el
310
22,127
25.865
47,992
1,000
1,000
Total eXpendI￿re
385.203
22.187
25.865
433.255
Net 9ainslllossasl in in￿stments
Unrealised gainslllossesl on
investment a5se15
90,136
90,136
Nèt Income for the year before
transfers
35,291
99,385
186,470
321,147
Transfers between funds
Not Movement in Funds
35.291
99,38S
186,470
321,147
Pa9e 17

INDEPENDENT EXAMINER'S REPORT TO THE TRu￿EE5 OF DOWNING PLACE UNJTED
REFORMED CHURCH, CAMBRIDGE (GENERAL FUNDS) CHARITY
I report on the accounts of Downing Plate United Refonned Church, Cambridge [General Funds)
Charity for the year ended 31 December 2020. which are set out on pages 9 to 17.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's trustees you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 ['the ActJ-
I report in respect of my examination of the chariWs accounts carried out under section 145 of
the Act and in carrying out my examination I have Followed all the applicable Directions given
by the Charity Commission under section 145(5J(bJ of the Act.
INDEPENDEfu EXAMINER'S sfATEMENT
I have COTnpleted 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..
l. accounting records were not kept in respect of the charity as required by section 130 of the
Act- or
2. the accounts do not accord with those records,. or
3. the accounts 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.
N Hedger BFP, CTA. FCA
Chater Allan LLP
Beech House
42 Newmarket Road
Cambridge
CB5 8DT
Date: 21 May 2021