Highgate United Reformed Church Report and Accounts
year ended 31st December 2024
HIGHGATE UNITED REFORMED CHURCH
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
ADDRESS FOR CORRESPONDENCE Highgate United Reformed Church Pond Square Highgate London N6 6BA GOVERNING DOCUMENT Trusts distilled from the United Reformed Church Acts (1972 & 1981) and Scheme of Union (1972) 01/01/1973 CHARITY REGISTRATION NUMBER 1131691 TRUSTEES RESPONSIBLE FOR Beth Chaudhary MANAGING THE CHARITY Zacky Choo (Resigned 17/07/2025) Robert Gorrie Thomas Jenkins Iveta Olejkova CUSTODIAN TRUSTEES URC Thames North Synod Trust KEY MANAGEMENT Rev Jonathan Abernethy-Barkley INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Page 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8-9 Notes
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HIGHGATE UNITED REFORMED CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2024.
Objects of the charity
Thecharity, which is a church, is governed by Trusts distilled from the United Reformed Church Acts (1972 & 1981) and Scheme of Union (1972) 01/01/1973. It is constituted as a charitable incorporated organisation. Thepurposeofthechurch, as defined in it's charitableobjectives is: Theadvancement of theChristian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.
In planning the activities the Trustees and Elders have regard to theguidance on public benefit issued by the Charities Commission. During the past year the Church has continued its pursuit of this purpose by making availableto thepublic opportunities for Public Worship every Sunday of theyear, and additionally on special occasions as required by theChristian Calendar. TheChurch , through its minister and its facilities, is available for baptisms, weddings and funerals to anyone whom the Minister and Elders considers makes a genuine request for such services. Highgate United Reformed Church is active in encouraging its members and congregation to represent, individually, the intentions of the Church in the particular contributions they make not only to the immediate community, but also through paid or voluntary activity to the wider community.
In addition to public worship, also available to view on-line, the Church and its congregation support regular Bible Study meetings in members homes or in the Church building, and a Christian Meditation Group meets on-line. TheChurch and its congregation are also active in practical support to thelocal community through financial contributions and volunteering, including hosting a weekly Community Lunch and through support of the Pathway organisation which takes the Christian message into local schools. The C4WS Homeless Shelter, is hosted on nights over the winter, and staffed by volunteers. The Church also madea financial contribution to C4WS.
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Summary of the charity's main activities and achievements
In 2024 the Church continued to benefit from the leadership and Ministry of our Minister Jonathan AbernethyBarkley. The Elders and Trustees would like to express their thanks to Jonathan for the energy, enthusiasm and leadership in his ministry and for his much appreciated pastoral visiting especially of members and worshippers in hospital or housebound. Sunday morning worship continues to be a place and gathering of welcome to all. While the congregation remains small, numbers in 2024 were up on 2023. With support from parents and Jonathan the young adherent leading our Sundays Cool has continued to be a success with the young people in the congregation. The Church supported a trip for our Junior leader to Taize in the company of several young people from other local churches. This was a good example of new emerging local relationships being supported by Jonathan. The hosting of the winter shelter in partnership with C4WS has continued successfully and provides opportunities for working together with volunteers from other local churches and those from no church. The successful bid to the National Lottery Community Fund for funding of our Community Lunch enabled the provision of a weekly hot meal which serves as a catalyst for outreach to the local community, connecting with those with needs and those without obvious need except for the opportunity to connect with others. Volunteers support the chef, and the lunch provides the opportunity of work experience for individuals supported by the Harington Trust. The success of the lunch has encouraged and enabled a bid for future funding to allow the lunch to continue in 2025 and beyond. The relationship with the Little Village "Baby Bank" organisation has continued to flourish with the Church proving a popular and successful drop off point for donors.
Financial review
Receipts for the year were £150k. This was £4k down on 2023. However the2023 receipts included the£8k National Lottery Community Fund grant towards the 2024 operation of the Community Lunch. Other receipts in 2024 were therefore up £4k on 2023. This was principally collections taken at theCommunity Lunch and increased donations and fund raising for the Winter Shelter.
Total payments for 2024 were £171k, up £19k on 2023. £8k of the increase were costs relating to the Community Lunch. While there was a degree of underlying cost inflation the other principal increase over 2023 was in maintenance of the Church which included a significant spend on damp proofing work. Some possiblebuilding issues havebeen identified with thespireand theboilers continueto givecause for concern. Both of these items could require significant work. Options and possible funding sources are being investigated.
There was a deficit for the year of £21k. As described above £8k is a result of the costs for the Community Lunch being in 2024 whilethe grant income was received in 2023. However that leaves an underlying deficit of£13k for theyear. TheChurch holds amplereserves but will need to address both theunderlying deficit and the net costs of addressing any issues with the spire and boilers.
Thefinancial out turn for 2025 will bedriven by whether any significant cost is incurred in 2025 on either the boilers or spire, and theoutcomeofgrant bids for futurefunding ofthe Community Lunch. Thebalance on all the other receipts and expenditure is forecast to be broadly break even.
Reserves policy
The Reserves Policy is to hold 50% of annual expenditure as a reserve. Currently this Reserve is set at £66k. General Fund payments in 2024 were £124k. These exclude costs relating to thedirect employment of a full time minister which are covered by the Future Ministry Fund, and restricted expenditurewhich comes from restricted funds. As such the Trustees view thecurrent level of General Reserves as appropriate for the level of General Fund payments.
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Governance & Organisational Structure
The Trustees meet as Elders, with the Minister, most months. Elders are appointed following a discernment process that ends with confirmation, or not, by Church Meeting. Elders also become Trustees. Under the leadership of the Minister Elders haveresponsibility for the management of theChurch delegated to them by Church Meeting which is thesovereign body. Church meetings areusually convened quarterly although when issues arise requiring more immediate consideration and decision additional meetings are called. TheElders delegate particular matters concerned with the upkeep and refurbishment of Church properties to the Management Committee. This Committee meets most months and when appropriate or helpful joint meetings with Elders are held.
Responsibilities of trustees
Charity law requires us as Trustees to preparefinancial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Robert Gorrie
Robert Gorrie (Sep 25, 2025 15:57:18 GMT+1)
………………………………………………………..
ROBERT GORRIE
Sep 25, 2025 Date:_____
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
HIGHGATE UNITED REFORMED CHURCH
I report to thetrustees on my examination oftheaccounts ofHighgate United Reformed Church ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect ofmy examination ofthecharity’s accounts carried out under section 145 of the2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have cometo my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall
Archie McDowall (Sep 30, 2025 10:06:32 GMT+1)
Archie McDowall BA CA Stewardship 1 Lamb's Passage EC1Y 8AB
Sep 30, 2025
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HIGHGATE UNITED REFORMED CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Funds | ||||||
|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | |||||
| Funds | Funds | Funds | 2024 | 2023 | |||
| Notes | £ | £ | £ | £ | £ | ||
| Income receipts | |||||||
| Donations & Legacies | 14,812 | - | 4,944 | 19,756 | 16,813 | ||
| Gift aid receipts | 3,095 | - | - | 3,095 | 3,985 | ||
| Church Lettings | 59,935 | - | - | 59,935 | 60,665 | ||
| Elthorne Road | 60,000 | - | - | 60,000 | 60,000 | ||
| Fund Raising Events | 2,284 | - | - | 2,284 | - | ||
| Grants | - | - | - | - | 8,180 | ||
| Other | 4,857 | - | - | 4,857 | 4,234 | ||
| Total receipts | 144,983 | - | 4,944 | 149,927 | 153,877 | ||
| Payments | |||||||
| Payments in relation to charitable activities undertaken directly |
2 | 91,089 | 37,781 | 8,869 | 137,738 | 115,727 | |
| Contribution to URC Ministry & Mission Fund |
30,000 | 30,000 | 30,000 | ||||
| Grants paid in relation to charitable activities | |||||||
| undertaken by others | 3 | 3,000 | - | 691 | 3,691 | 6,660 | |
| Total payments | 124,089 | 37,781 | 9,559 | 171,429 | 152,387 | ||
| Net of receipts / (payments) before transfers | |||||||
| 20,895 | (37,781) | (4,616) | (21,502) | 1,490 | |||
| Transfers between funds | 5 | - | - | - | - | - | |
| Net movement in funds | 20,895 | (37,781) | (4,616) | (21,502) | 1,490 | ||
| Cash funds as at last year end | 74,582 | 174,116 | 9,218 | 257,916 | 256,426 | ||
| Cash funds at this year end | 95,477 | 136,335 | 4,602 | 236,415 | 257,916 |
The notes on pages 8 - 9 form part of these accounts.
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HIGHGATE UNITED REFORMED CHURCH
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity Other debtors C Liabilities Trade Creditors Debtors & Prepayments Fee for Independent Examination |
General Designated funds funds £ £ 95,477 136,335 95,477 136,335 2,000 - 1,407 - 3,407 - 1,616 - 15,000 - 1,200 - 17,816 - Unrestricted Funds |
Restricted funds £ 4,603 4,603 - - - - - - - |
2024 £ 236,415 236,415 2,000 1,407 3,407 1,616 15,000 1,200 17,816 |
2023 £ |
|---|---|---|---|---|
| 257,916 | ||||
| 257,916 | ||||
| 1,875 700 |
||||
| 2,575 | ||||
| 1,479 16,018 1,200 |
||||
| 18,697 |
D Assets retained for charity's own use
Freehold Property: theTrustees ofthechurch, manse buildings, and theElthorne Road property, arethe URC Thames North Synod Trust who hold them upon trust for purposes connected with HighgateURC. Expenditureincurred on thechurch and manse is written offin theyear it is incurred.
For insurance purposes the church buildings are insured by the church for a declared value £10,139,488 and the manse for £1,000,000.
The church contents are insured by the church for £185,420. Elthorne Road is insured for £3,124,799 with the premium paid by the tenant.
The accounts were approved by the trustees and signed on their behalf
Approval
~~Robert Gorrie~~ Robert Gorrie Robert Gorrie (Sep 25, 2025 15:57:18 GMT+1)
Sep 25, 2025 Robert Gorrie
ROBERT GORRIE
The notes on pages 8 - 9 form part of these accounts.
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HIGHGATE UNITED REFORMED CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprisea statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicableaccounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds compriseunrestricted funds that havebeen set asideby thetrustees for particular purposes. Restricted funds are donations which areto beused in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Ministerial Costs (see note 2(a)) Administration Services Cost of Church Activities (see note 2(b)) Legal & Professional Fees Independent examination Other costs Ministerial Employment Pulpit Supply Ministerial Expenses Manse Costs Manse Maintenance 2 (b) Cost of Church Activities comprise: Church Insurance Utilities Maintenance Cleaning & Refuse Organists & Music Equipment Purchased Community Lunch Other Running Costs Junior Church Leader Junior Church Costs Training Communications Office Equipment & Supplies Printing, Postage, Advertising, Computer Telephones 3 Grants paid in relation to charitable activities undertaken by others Pathway Barnabas HNCC C4WS Other |
Unrestricted Fun General funds £ 3,907 10,480 74,071 771 1,140 720 91,089 - 75 - 3,752 80 3,907 7,957 9,280 31,262 10,698 7,405 - - 1,803 68,406 840 939 - 1,779 219 2,270 1,397 3,886 2,000 1,000 - - - 3,000 |
ds Designated funds £ 37,781 - - - - - 37,781 37,781 - - - - 37,781 - - - - - - - - - - - - - - - - - |
Restricted Funds £ - - 8,869 - - - 8,869 - - - - - - - - - - - - 8,310 559 8,869 - - - - - 555 135 691 |
Total 2024 £ 41,688 10,480 82,939 771 1,140 720 137,738 37,781 75 - 3,752 80 41,688 7,957 9,280 31,262 10,698 7,405 - 8,310 2,362 77,274 840 939 - 1,779 219 2,270 1,397 3,886 2,000 1,000 - 555 135 3,691 |
Total 2023 £ |
|---|---|---|---|---|---|
| 40,119 9,753 63,325 604 1,140 786 |
|||||
| 115,727 | |||||
| 33,394 100 360 4,159 2,106 |
|||||
| 40,119 | |||||
| 8,420 7,003 21,896 8,012 5,580 404 5,104 1,806 |
|||||
| 58,225 | |||||
| 493 1,188 156 |
|||||
| 1,837 | |||||
| 134 1,851 1,278 |
|||||
| 3,263 | |||||
| 2,500 1,500 57 1,698 905 |
|||||
| 6,660 |
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NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
HIGHGATE UNITED REFORMED CHURCH
4 Transactions with related parties
The Charity employs J Abernethy-Berkley as the Full time Minister for theChurch. Heis not a Trusteeof theCharity. Thecosts ofhis employment, and in respect ofthe provision of accommodation (which is customary for ministers) so that they can better perform their duties, is shown in note 2 (a) above.
The total of donations funded by Trustees and related parties was £5,350 (2023 £5,080)
5 Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Future Ministry Reserves Total Unrestricted General Funds Restricted funds C4WS Other Charity Collections Churches Together in Highgate Community Lunch Programme Total funds |
Balance at 31 Dec 2023 £ 74,582 108,116 66,000 174,116 248,698 555 124 440 8,100 9,219 257,917 |
Receipts £ 144,983 - - - 144,983 2,654 - - 2,290 4,944 149,927 |
Payments £ (124,089) (37,781) - (37,781) (161,869) (1,114) (135) - (8,310) (9,559) (171,429) |
Transfers £ - - - - - - - - - - - |
Balance at 31 Dec 2024 £ 95,477 70,335 66,000 |
| 136,335 | |||||
| 231,812 | |||||
| 2,095 12 - 440 2,079 |
|||||
| 4,603 | |||||
| 236,415 |
The two Designated Funds are firstly the Future Ministry Fund which is comprised of monies set aside to fund the payment of full time ministerial leadership, and secondly the monies set aside to meet the objectives of the Reserve Policy described in the Trustee Report.
The restricted funds represent monies collected or received for particular causes or charities.
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