Charity Regtstrdtn No. 1132114 CLAFfoN PARK UNrrED REFORMED CHURCH TRiISTEES' REPORT AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2025
CLAPTON PARK UNITED REFORMED CHURCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charlty Irfjormation Report of the Trustees Report of the Independent Exambner io Statement of Finanaal ActiV.eS li Baknce Sheet 12 Notes to Rnandal Ststements 13-21
CLAPTON PARK UNITED REFIYiMED CHURCH REPORT OF THE TRusfEES FOR ThE YEAR ENDED 31 DECEMBER 2025 TRusfEES: Annabelle Bums (chair) (appoint&J 10 February 2025) Hannah Hendwson Lyrxja Maclnnes Rachel Tumer bigail Kinoston (resigned 6 SeptemtrEr 2025) Thomas Ptte (aptx)Inted 23 NOVemr 2025) PRINCIPAL OFFICE: Round Chapel, Old S¢h¢)ol Rooms Clapton Park United Reformed Church 2 PDwerscroft Road E5 OPU REGisfERED CHARrrY NVMBEIL. 1132114 ZNDEPE14DENT EXAMINER: Marcus Cridland B.A.{Hons} F.C kott Vwers Ltd Chartered PLcountsnts and RegIStw Auditors 65 East Street Brmlport Dorset DT6 3LB BANKERS: CIF Bank Ltd 25 Kings Hill Avenue Kiros Hill West Malllrvj Kent ME19 4]Q arity Bank 182 High Street Tonbridge TN9 IBE Unity Tnjst Bank Fr Brindleypla Birmingham Bl 2]B
CLAPTON PARK UNrrED REFORMED (>IURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their repK)rt tOgetr with the finala1 statements of the charity for the year ended 31 Dernber 2025. The accounts frove been Prepar accordarKe with the accounts'ng polides set out in note I to ttE accounts and a)rn[y vlth the charitys VernIng document, apF4icable law and knounting arKI Rewting by Charities: Statetnent of RecommerKl8J practi aptAicable to tharities wEparing their acts)unts in accordan with the F¢nancial Reporting Standard appli(able in the UK and RepuE4ic of Ireland IFRS 1021 aapton Park Unl1 Refomied (CPURC) is a Mbrant, rooted and outward-ILY)kirrfJ church at the heart tsf Hackney. Our building, the Old Sch1 RoK)ms of The Round ChaFei, remains a pla of welcom4 creativity and sut4)ort- seven days a weth - and in 2025 it condnued to serve as a lifeline for mary IcKal famllles, cld¥ residenls, yourKJ and n9hLX)Ur5 faong hardship or isdatM)n. Thls rep)rt sets out our charitable aims, the work delwertl a(rnss the year, and the Impart made possible thrgh dedication of stsff, vOlUntr5, partrTrers and our ttsngregation. Throughout 2025 we focused on 5trengthenlng both kY(NJrammes and our govffnarKe. ensuring that CPURC raInS a saf< sustainable arvj inspitlng community Sp for all who seiL Who we are CHJRC Is part of the United Refomied (hurch in England and Wales. From our base at the Round Chai1 Old 001 R(s, we provlde worship, storal care, earty-years education and a wlde range of communlty programmes de5ignefj to rede isoLation, SUFVOrtfamilies, improve wetlbeirrtj and tlId £(nectIOn across genesatiOr. Our Charitable Objects The advanment of the Christian faith for the benefit of the putrdic in aCCordare the eJne i)f UnSon of the Unlted Reformed Churth. Our Work in 2025 2025 was a year that highlighted the creativity, re5iller and care that define Ha(kney. Week after weeK our IxJ11ding hosted famllie5 sedang support older residents rediscovering confiden, young peorAe finding Spa to grow, and IghbOUrS shariTrJ ftx)d, companionship and erKouragement. The Old hool Rocwns remain&l a pla (nuld bjm up eKactly a5 they are and find welcome. Key areas of I1Very included: Weekly worship and p9Storal tsre, induding alle servi and memlv-led discussion& A thrivlng Comrnunty Nursery ptt)vidiNJ high-qualty, ay-baSed eady-yeats education. Stay & Hay, Wellbeing Club, All * and KItCh CILtTr sessbns, all offthng c(thneon, learning and practical supF(t. Urban TatAe, our volunteer.led Sunday lunth seI[¥j ppIe each w Culturdl events, theatre, ShopS and Intergenernoonal artIe5. Public Benefit trustees have complled wth section 17 of Charities kt 2011. CFURC i*livers rAJblic benefit to of all faiths and none by SUptIng famllles fan9 dSsadvantsge, reduong isdation among otder reSIdts, ImprovlrvJ food , aThJ provldlng eadrye3rs pla that promote thildren's development.
CLAPTON PARK UNrrED REFORMeD CHIIRCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The Church Communlty The wngregatlon is a Small, livdy and diverse community, with fam11 makn.ng up a signifiont proportk)n of ttrK)5e attending Sunday KrshiP. Weekly atten ranges LEtw&n 15 arK130 peode, including adults of working age, children tnd young people. indude alle worship and a range of creab've and refieth've arv0aC to practising faith. The church condnues to oFerate without a Minister, with memtrs of the ccryregation taknng turns tti lead vrship1 dixussl0rpba5 5eNce5 a reJular feature. thurch members contn'bute to our bMder community missi. volunteering across programm induding Urftsan Table and the wlng Chjb. The youth group meets fortnightly, offerfng yourKJ Feopte a supwt've spa to share a meal, build friendshlpts and ex[rfo issues affettirKJ their Ilves. Try partiapate in widw churth life, induding attending the Greenbelt Festival, t'ng part in an annual residential weekend, and leading t services eh year. These actlvStits hdp deew reiabonship5 aTrJ 5fvgth Your pEoples sense of on9'9 within the church community. Our Communlty Nursery The Old School ROO is home to a community nursery that prcwides high-quality &irly-years ucation and care for IcKal familie5 thmughout the week. The nursery is an imrx)rtant Fort of our organisation, accoLtnting for around half of our anwal tunY)vtt and formir4J a W yllar of how we seNe families Hackney. Ow nursery offers a wami, nurtsjring environment where thildren can leam through play, build Confid, explore their creakn"ty and devdop socol and emodonal dls. We folloN a play-based approath groLnded in tr)e EYFS framewod(, crerj rtch opwrtunittes for curi95ity, ifvnderKe and meanlngful lationShipS. In 2025 the nLW5ery'. . received a'Gocrf ratirg from Ofsted. siaff parbapated in professK)nal devdopment includlng the NHS Curbslty Projert to ir 5uprxJrt thildren with additional needs, Sollhull 4>pYoath training wth Bam¥th)'s led by our nursery manager Emma *'111. team member Edem orVOr-NUnwekU as an Eady Years CommunScotion F¥ogramme ChaMOn In partnershlp with the UntvusSty of Durham and SherirvJham Nursery, promotiTKJ child-l&J atwathes to readiThJ. ho51 work eXper1er aCaertS for local secotjjary sch¢)J 5trjdts ar¥J Duke of Edinburgh Volunte5. o)Ilab)rated wbth UQ [sydy)Ic LderadUate5 on research into how childM make Famllies rSY not only for its thildcare provision, but also for the se of community it ueates. Many parents and carers c(ffte from or go on to join our wider programtnes - Stèy & thy, tchen aub, AJI Ages and Wellbelng - helping to buikl conOnuSty. 5UPWt nekS and lasting th.dshipS.
CLAPTON PARK UNITED REFORMED CHURCH REPORT OF THE TRLWEES FOR THE YEAR ENDED 31 DECEMBER 2025 Community Programm• In 2025, the Old Sthool kn)ms ddivered a vlbrant, 5[stent programme wdcomir¥J hundreds of ppIe each week. Auoss earty-y63rs ssions, intergenerational activth"&, food projert5 and community events, we offered stsble, welcoming spaS where people could connert, te Create, al feel supt)yt8J. Supporknng It12 families each week duriThJ tem) time. The club offers a creche, a healthy shared lunch, a carousd of wellteirKJ actmties for mums. Many attendlng are Itving in te)rary accornrncdation or inadequate Ivjusing, and the session provides connertlon. routine arnl rdlef. Nei hbouthood Cart Serving around 30 people each week in term t'rne. Run by a dlIcAted team of Itxal volunteers, the canteen offers a healthy, homtrco)ked lunch In è warm, rIghbO11r-d spKe. All m&315 are free or Iow-COSt, erurfng no finatKlal barriers to &tfng hjnth wlth ne1ghLur5. Welcoming 4¢HO families ead) week during tem time for play, stories, singiNJ, gxi connection rd FEer supp)r¢ a nutritiou51¥)t lurth. Ddivered wth Hath)ey ildren s Theatre and atterKled by 5tr-60 partiapants eath wed(. The sess1)n includes: Farn1 art play A Ilvdy crdft table An over40s dan class SUPPOrting rnob'lity and conn&ion A community café, offering affordable lurKh and S to meet nhbJurs In 2025, our Al Agts prDJramme was nominated iv tkirticipants to win the vantages ofAgeAwardfor"Best Pro-Ageing Sodal aijb". This recognition 15 espeo'ally meaningful LaUSe it came dlrecty from the peOe who tske part- a lebratI of the cr&itlvlty, confiden, ffiendshlp and intergeneratiorwl warmth that AJI Poes thngs to our communty each week SupportiThJ amund 15 families many of whom we INlng in tempjrary attommodation. Kitchen Oub offers: Creative actNitie5 for parents arKI thild A healthy Shar lunth (free or bw-C05t) On-site communlty supwrt w)rkers Prartlcal slgnwstyw, athocaLy and L¥)trtOne sutV)rt around houslrKJ, efits, health and welltrElng Providing a hoL communal lunch for 70 pwpl4 running 51 w*ks a year. urt)an TaE4e is wn by a committed team of volunteers overseen by CFMJRC aThJ volunteers from our projert parter Redeemed Churth of Chri%t who nt sFoce in our buildlng for thelrown cororegation to worship. We r1ve generou5 th)natrs of surplu5 focxi from k(al buwne55e5 and from lool churth collections.
CLAPTON PARK UNrrED REFORMED CHiIRCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 Urban TaLle serves as a soup kitchen, offering food, wwmth, dignity ar comtnuntty to any( who reds it, no nJ for refwral. jon9de our weekty programmes, we ddivered a wide range of wo$[, cultural activities and seasonal events that br(xJght prIe together In drfrent ways, Lyjilt kJ¥ed9e, and SUprted the welltng of our (a)mmunity. We FK)Sted three family theatre prforMan in partnership Yth thildren's Theatre. Volunteers from tIE J1 s programme heird make ead) event tK)ssible - taking tickets, wekoming audieYKes, surwrb"w backsw a1 servfjrYJ in the café. A lebratOry dan perf0mlare created and kErfom)ed ty pathdpants aged 60+, hlgNlghtlng creatlvity, confiden, and intergenerational friendshi Workshops & LeJrnlng Sesslorns Well in NHS bowel cancer screening Infomiation session: kYovidlThJ earty-detection awaMe5S and encouraglng healthier conversations In the community. Community DIY PrOt.. in collatx)ration WorksFK)p of ReLycled Delbghts, WellLEing aub famil1 and vdunteers helwl bulld new Lenthes atvj planters for our out(knr spa, Improwng our communal envlronmwt &)d fosterirKJ shared ownership of the buildirK Enw-effiaenry workshop5 ddwered by Home Lab Session5 on home cartrA)n-redurtion technologies Enry cost ¢ce delNernl ty QewEwyLornlon These se5s1c$ SUtv)rted residents tr) redu tmlls. CesS SUPFrt and understsnd Iow-cartrKx) thr)lOgIes. tiv Worn Over 50 Film Fe£twal 9ytring Poetry Qrde gatherings fosterlng expresslon, Shang ralethon Refugee Wk.. CDmmunity Quilt Proi&t We Collaborat Ictal artist Aya Hadar to create a Earge, cdiecfjve qullt expb)rirvJ the theme ConFmunityas a Suprywer. Families, Old residents, and participants from across our programm&s contributed Stched pieces representiry wdcorne, resilience and shared Identity. These culbjral actlt5 (reated SP f 5torytdlirYJN cOnn¥ti aThJ creative inwration. Communlty Fundralslng Support Community fvndra1sirYJ and grant awards helps us sustan prcJrammes arMI keeps our fc Yojects $S$ble to anyone who ne8ts th. supp)rrj arKt leL¥at1llg bL71 creative tslent and ratstng funds for our community txoJects.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 Sponsored runners in the Hackney Half Marathon rais funds for our programmes and hel iwease our visibility local. Our Urban Table Winter Givlng Appeal on JLlStGlving generated vital thnations to kp our volunteer-led 50up kntthn runnirrfJ through the ttjlder months. The generoslty shovm refietts the strh of the ccmmLmity Und us and 1p sustain the work we do year-round. Local Partnership4 Networks & CollJboration$ Our work is strengthened by the organisations, busitEsses and practibontrs we cdlabjrate ith throughout the year. These rdats'onships extend our reath, (ke our irnpa¢ arKi help the Old School Rooms remain a generous, ueab've cornmunity resour. Delivoy & Referral Partrerships Kitrhen Club and Hackney Playbu5 - collatK¥7tion, outreach to eath years familie5 faang entrenched inequalities and and Feer suppJrt for praclitioner5. 5Fecialist Health vItOr- Hornele5sness and VulneraEly Housed, Lower aapton Health Centre- a(fvI referrals for families in tsmwrary accommodation. Family NalgatOr, Daubenay Chddren's Centre- signpSr0 and cts)rdinated support for parts/cafers. LB Ha(kney Strategic Delwery Team - ColtK)rats.On in the develorjment of supp)rt sessions for famllles and1Snks into b)r0h seNices. Engagement wlth Local Networks Community Health (hampions- health promotton and community outrth. PovertyTools Forum- shared learning on ph)verty allewiab'on and warti. Had(n Food Netsvork- surplus reJi5tribubcrfi, fctd access and coordination. Small local businesses that h5re our space We host community organisations to enhan OLr prcJrarnme aThl hire Spa to after-school txovithr5 and local businesses delivering adUltda events (e.g., Ballet North, Showknds, Perform, Adrenalin Dan, Pages of Hathrw bcKA( talks, Temenos Dan). funds raised trnvide unrestrictsd income that SUPFMts our community programmes and buildng upkeep. En¥lronmentrl Responslblllty We are committed to reducing our VIrOnmtal Imm and emblIJ sustainable pra¢c&s across our attivSUes and building use. We miThmise f(x)d waste by incorti1Vj surplus food donations into our communty lunches and ensurirg that any rwnaining food waste is Separat1 and collett1 for re5ponsiLle dispK>5al. We promote energysaving khavlours throughout the Okl School Rooms, encouraglrYJ wam) dothing In cc4der months, switching off lights in unused rthms, and using LED btts acro55 the buikjing. We aso PriOriti5e low-impart mataials in our Yogramme5, sourdng as many craft SUPFAies as [M)ssite from the Thildren s S.C.RA.P. PrO]t and other reuse initiatives. These practices Stskwrt our wlder alm of stewarding our GrBde ll Ilsted lIng reSpsIt while Lnntributlng to a more suSts1nae communlty. Bulldlng & Fadlltios CariThJ for our historfc bu11th the knjnd Chapd Old hcx)l Roorns is a core part of otjr )rt¢. As a Grade Il-listed ViLtorian buildingi wuires oThwing attention to remabn safe, ac1551e, and welcoming for the hundr* of people ¥Yho use it eh week Statutory Complian CkS (fire safety, electri&, gas, PAn are maintsined uptTrdate; remedial attkms are tracked tr) crmpletion. In 2025, we ftused on pracbcal improvements that protett the building s heritèje whi svpportiTrJ the needs of a busy COMMlty space.
CLAPTON PARK UNE0 REFORMED CHURCH REPORT OF THE TrumES FOR THE YEAR ENDED 31 DECEMBER 2025 A key devdDpment this year vlas the rUitment cl a new Premi5ffi Manager, bringirvj dedicatay expertise to the day-to&y ruMiThJ of the bjilding. Their work has alre strengthened our ability io resp)nd quickly to maintenance need5 arnl an proathvdy for the ftrture, Governance & OperntSons Jongside desivering a tyjsy prooramme of community act¢vity, we irNested in the Feople, tCM)Is, and 9)Vernan that help us operate responsibly and sustainabty. We conun1 our commilment to belng a London .n9 Wage eM0yer• ensuring far pay for everyone works with u5. We also maintained our Employee Assistsn Programme (EAPI, rffering confidential wdltr*t'rrfJ support to staff. To imkxove fir¢ala1 ovffsight and transparency¢ we Intr(ded a new managematt accounts dashiy)ar¢ giwng trustees and siaff dearer, more timdy Insight into ¢Jur finanaal pKtstbon. This has 5trerKJthened our ability to plan ahead, r&wnd to thalSerys, and steward resour wth ore. We also wekcffled two new trustees, a(kllng skills and eAFerierKe to our board and contn'buting to long-term strategic planning. These devdLynents ensurethe Sthrx)l Roorns continues to a safe, resilient and well-governed organisatM for our community. Safeguarding The trustees reviewed safeguardiNJ Fdicy In February 2025. Al staff and relevant volunteers receive safeguardirKJ training and checks appropriateto their roles. We are prepared to handle any concerns folk>wing our provre5 an¢ where necessary, ref& to statsjtory agenaes. Stafflng and VOnteerS We have a total of 17 staff on the payroll whith is the of 8 staff, with the bullding and project stsff manw by Mlchdle Baker and the Nurs team managed by Emma Spinelll. To suFyort the wdfare of our stsff we are memLErs of Health Assured, an emtloyee wdlteng seNlce. The work we have d(e this year vKJuld not have pJssiE4e wthout the suppxyt of amazing ktal volunteers. Thanks to all kne gave their time to suprxirt our essential work. FINANCIAL REVIEW Risk Management The trustees maintaln a sk regster that identifis kw risk5 to the charty and the controls in placeto manage them. Principal risks tdentifieil indLKle.' . Fundirwj sustsinability in a thallerrfJing Et0[IC environment - Building Maintenan costs for our Grade 11 list& premises Safeguarding of vulneroble partiopants- Stsff retention and Caty. These rfsks are regulady rev at quartedy meetings aTrJ mitigated through diversIfi funding streams. annj mainton prc¥Jramrnes, robust SafjUardln9 wlKies, and investment In staff wellbeing arKI devekjpm nancial position Total incoming resour for the year we £470,299 (2024.. £484,732} and net Inccmirg fijnds were £29,460 {2024: £18.381).
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 The following is a surnmary of reserves at 31 t*canbeJ 2025: Restdltsi fuTrJs'. £29,769 Deygroted funds.. £50,LX)O Geral fLmd5: Invested in fix&J assets £8,741 £221,980 Totsl £310A90 Resems Pallcy The trustees consider ts approwate levd of free reserves that should Ee retsin8J is bthn 3 and 6 months ofthe tomrnittal expeThYiture ofthe charity.ThSs is bas&1 on the charity's sEe, complexity and the levd of finantial commiknents hdd. At we5ent the chadty has f re5eNe5 that fall within these parameters. The trustees aim to ensure that the d)arity wll be aiAe to conb'nue to fulftl its tharitsble objectNes even If there Is a tp)rary sPK)rtfall in income Une¥ted aFthditure. The trustee5 tinUe to providing gKX)d g0Veman and managing risk through active safeguarding and health and safety policies and pr(t6dures aThJ by exercising control over eX[ditUre within ojrrent leveLs of income, with a balan Len restrict1 and unrestrirt Income, enablir¥J the ma1nts1an of a cash reseNe at the appropn'ate levd. The tru5tes wll erKleavour not to set aside funds unneces5arity, Investsnent Pollcy The charty does not currenuy Irwe5tments. Cash selveS are held in interest-bezring accounts with CAF Bank. Nddltnnal interest-bearing accwnts are held with Unity Bank and The arty Bank to spread rlsk and maxIme retum vthile maintsining Occ)5141ty for operabonal needs. Major Dono We would like io ad(nowledge and thank all our Indwidual donors in the thurch and local community, as well as the followiro major providers of fundiro vkno have enaEl&l the church to cary ryjt the aLtivitie5 descrfW In this report: Ldon PMoL¥Jh of Hackney, Pamhla1 Charities, Thames North SK, The NatKJnal Lott, Vintners Fojndation, Hkr GNiTrJi Bupa Community Heath Foundatiffi, John Dorsett Trust. Plans for Future Perlots In 2026, the trustees plan to: Continue ddivering our CO programme5 serving 2CKi+ parttciponts acr055 earfy year5, intergenerdtional, fcoj proslon activ(£les. Stngthen finanoal sustainability throwh d1verslfij fundirvJ arKI community furaIsIng. Complete plann8J maintfflar(e woffts tr) preseNe aThJ improve the fvnthorkility of our Graje Il Ilsted building. Maintain our community su11 offer in reswn5e to orvJoitYJ trKMJSlng and costf- livir4J pressures.
CIAPTON PARK UNITED REFORMED (>IURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 SrRucfU GOVERNANCE AND MANAGEMEiir G0Venn9 Document TIE charity was register&1 the Charity Commlssion on 14 Ortthr 2QMJ9, havlryJ formerty been dealt with as an excepted charity. It is govern1 by Trusts distilled from The United Refomed thurch Acts of Padiament11972 and 19821 The Scherne of Union {19721. Tte05 The board of trusteas are made up of the el of thLwth. Elder5 are elected by church members at a thurth meeting. Newly apF¥)intsd trustees are prowded with a cornpyehenslve Sndurtlon to the charity through prowsion of trdining course5 and mentoring &stsblished The trust overs& the work of the charity th0h quarterly meetirg5. The trustees who servèj durirKJ year a Iled on page l. During the year one trustee, Hannah H8)derson, uThJertook short-tem paid work to cover a capaaty gap in premlses managanent. In line with prior Charity Commission advi and our conflicts wliry, she tcok no part in trustee declOn5 Conrning this role, induding remuneratlon. The confilct was recorded * each relevant meeting and in reglst& cl Interests; she remaned a trustee and Related Partles The tharity is affiliated to The United Refom)8J in England and Wab and ts part of the Thames North SyTh. srATEMENT OF TRusfEES' RESPONSIBIUTIES The trustees are required under Charity law to wepwre finanaal statunents for e&h finatKlal year which give a true and tsir view of the state of affairs of the tharity and of financial athvlties of the for that perk)d. In prepan9 th)se finanaal statemen& the tr$ are required to sdect sultable accounttng pdldes and then appty them consistentty. obseNe the methcxjs and prlnclples in Ihe Charits"es SORP.. make judgements arKI esbmates that are reasonable and prudent. State whether applicable Untirj standard5 have been folloiyed, subj'ert to any materrial departures disck)sed and etyained in the financlal statements,. aThJ prepare the financla statements on the Ong conrn basis unle55 it is inapproprkte to presume thai the tharity wll continue in busine5S. The trusts& are reskX)nsllJe for keeping pryr acrounting records which d'sdc6e reasonable acajracy at any time the financial pjsition of the charity and to enable them to ensure that the finanaal statements comtAy with aprAicable laws and regulaOons. They are also resFK)nsiLle for ensuring that the charity maintains adequate system of Intemal contr deslgned to provide reasonab assurance that assets are safeguard1 against Ic65 or unauthorised use and to prevwt and dett fr1 ottrv irregularitbes. The annual rewt lffds approv¥J by the trustees of drity cn 2026 arKJ signed on its bthalf by.. Ms Annabelle Bums Chair of Trust*s
INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF CLAPTON PARK UNrrED REFORMED CHURCH I rerxjrt to the trust on my examination of the accounts of aarton pa Unital Refomied Cthurch for the year ended 31 December 2025, which are set out on pages 11 to 21. RespIbIlItIeS and basls of report s the thadS trustees you a resporlEe for the prepwauon of the accwnts in accordarte with requirements of the CharfUes Att 2011 Cthe I rekX)rt in respett of my examinatron of the awr15 attwnts carrd out under 5tion 145 of the kt and in carrying out my examinakn.on I have follo1 all the aptAicatAe DireLtions gi by the Charlty Commi55ion undu section 14515)(b) of Act. Independent examiner's statsment sn the tharity's gr055 incoTre exceeded £250,000 yow examiner must a manbw of a listed in Section 145 of the kt. E confirm that l arn qualified to undertske the examinaOn because I am a member ofthe Instite0f Chartered Accountsnts in England and Wale5, whith is one of listed b(Klie5. I have Com[eted my examinatK)n. I confim that Th) mater1 matters have come to my attentlon in connecbon with the examlnation giving cause to believe that in any materfal £cJJntir¥J records were not kept in res of tl* Charity as requir&1 by section 130 of the Act. or The a¢xounts do not accord tknse r5. or The accounts th notcomply wlth the applicable UIrements corKeming the frxm arml content of accounts set out in the Charits'es IAcc(yJnts and RepK)rtsl RegulatnS 2008 other than any requlrement that the accounts give a e ènd fair vw, vthith is Mt a matter considered as part of an Indeper¥Jent exanlnatKsn. I have rD conM5 and have come a(sS no other matters In COMett(on wth Ihe examination to whith attenb.on strvjuld LE drawn in thi5 report In ordu to enab a proper Lnderstandlng of the accounts to be reathed. Marcu5 Cridland B.A,(Hons) F. tt Vevers Ltd artered Accountsnts Fiegistered Auditors 65 East Street Bridpx)rt Dorset DT6 3LB Date.. ...P(..l.esI..16..
CLAPTON PARK UNrrED REFORMED CHURCH STATEMENT OF FINA14CEAL AcfiviTIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 funds funds 2025 2024 Income from: Income from generated funds. Donations and grants Income from charttable acknvibes Investment income 5,735 194,219 5,506 127,780 137,059 133.515 331,278 5,506 167,223 316,964 545 Totsl Income Expenditure on: Gifts made in furtheran of the charitable objects arltsble activities 25.0 25,000 130.969 284,870 415,839 440,839 441,351 Total expenditure Net Income l (expenditure) for the year 155,969 49.491 (20,031) 29,460 18,381 Transfers beeen fvnds 14 (118) 49.373 118 Net movement In funds (19,913) 29,460 18,381 Reconciliation of funds Total fund5 at l January 2025 Totsl funds at 31 Decemljer 202S 231,348 280 721 49,682 281,030 310,490 262,649 281030 AJI amounts derfve from continuiThJ acbvities. All gains and bsses reo>gnlsed In the pericxd are Induded In the staternent of flnan¢ial activities. The notes on pages 13 to 21 form part of th&e financial statements
CLAPTON PARK UNITED REFORMED CHURCH BALANCE SHEET AT 31 DECEMBER 2025 Notes 2025 2024 Fixed Assets Tangible a55ets io 8,741 10,655 Current assets Debtors Cash at bank and in hand li 26,916 299,139 17,824 284,716 326,055 302,540 Credltws: Amounts falllng due within one year 12 123,3061 {28,7651 Net current 302,749 273,775 Credltors.i Afflounts fallng due after one year 13 (1,0001 (3.4001 Net assets 310490 The funds of the charl. Restricted income funds 14 29,769 49,682 Unrestricted income funts.. 14 280,721 231,348 Total charity funds 281030 The ftnanckl Statents were approved by the Tru5tee5 On 13th Awll 2026. Ms Annabelle rTr$- Chair clTrustees The Th)tes on pages 13 to 21 form part of these financial statemerits 12
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER Z025 General information Clapton Pat1( United Reft)rrned Church is a registered charity governed by trusts dlstilled from The United Reformed Church Acts of Parliarnent 11972 and 1982) and The Scheme of Union (19721- The address of the prlncipal Offi and details of the charl5 opc5 are prOded in the Report of the Trustee& Accountlng policies The prindpal accounting poliaes adopted, judgements and key rCeS of estima0 uncertainty in the preparallon of the financial statements are as follow5- ststement of compliance and basls of preparati4)n The tharity constitutes a publ benefrt entity as defined by FRS 102. The financial statements are prepared under the historical cost convention and In accordano th Accountlng and Rep0rrfj by Charibe5.' Ststement of Recommended practi applicable to tharities preparing their accounts in accorda with Flnandal RewrtirrfJ Stsndard appllcable in the UK and Republic of IrelaTrJ {FRS 1021- (Charities SORP (FR5 102}. Advantage has eft taken of the exernption under FRS 102 IA for smaller charlkn.es not to prepare a statement of cash flows. Accounting convention The f(nanclal statements have been prepared on a going conrn basis as the trustees belleve that no material uncertaintles exist. The trustees have considered the level of fvnds hew arKJ the exttted level of inwme and expenditure for 12 months from authori5ing these financial siatements. The budgeteij income arKI expend)tij is sufficient with the level of reserves for the charity to be able to cnntinue as a gOg cOnr. Income Donations and grant income a acc{nted for on a recelpts basis. All other irmme is accounted for on an accruals basls. Donated assets and Nkes are indd at their e5ty'mated open rnarket valuaticffi. Expenditure The church makes gifts to other organisations whose charitable ob5ts complemert its work. They a Kmunted for in the year in which they are paid. Expenditure is induded when Incurred. Costs whlch are Identffted as relatlng to restricted txojects a allocate(J dlrectly to those actiwties. Costs whlch late to the general running of the church are allotated against unrestricted fvnds, and within the statement of financial activities these expense5 are shown as charitat4e activities, support costs and g0vem costs. Govemance costs are those relating to the tharity'5 cornplvae with constitutional and statutory requirements. Unrestrlcted fuThls Unrestrfcted funds are those whith are not subjert to any special restrictyons and they can be used as the Trustees decide. Designated funds are part of unrethrted fvnd5 and are amounts the Trustees have set aslde to cover particular exndItre. Restrl¢ted funds Restrtcted fund5 a ftjnds sublert to 5pedfic condition5 1rnpd by donors as to how they may be used. Expenditu 1(h meets these criteria 15 alIcted to the relevant fijnd. Flxed assets and depreclatlon When separately Klentifiable assets costlng more than £500 are purchased by the charty. they are included in fixed assets and depreuated over their expected usefvl lfves. LpjaOn is cakukted a5 follows:_ Equipment L2.5%12N stralght line Penslons The charity operates a defined contrlbut(on penslon sd)eme. Contrlbutions are charged In the statement of financhal activits'es as they become payable in accordan with the rules of the sd*me. 13
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounllng pollcle5 (continued) Financial Instruments Classlfication Flnandal assets and flnancièl IlabS1ities are recogni5ed when the charity becomes a party to the contractual Pn>ViSlOns of the in5tnJment. Finanaal liabilities and equity instruments are da$fi& according to the substsnce of the tontractual arrangement enter8J into. An 8]uty instrument is any contract that eviden$ a residual Interest In the assets of the chaAty after djUL1ng all of its liilities. Rec<¥ynitKYp arn¥n7easurement I finantial aets aryl Ilablllties are Inrfalty measured at transathon prfce (IndLM11ng transactron costs), except for those financial assets dassified as at fair value through profit or loss, which are inKtially measured at fair value (which Is normally the transath.on prtce exduding transaction costs), nsS the arrangement constitutes a financing transartions. If an arrangement CLnStitvte5 a financing transartion, the financial asset or financsal liaÈility is measured at the present value of the future payTnents dlscounted at a market rate of Inte$t for simik3r debt Instruments. Finanaal assets and liaknllties are only offset in the ststement of financial position when, and only when there exLsts a IallY enforceable rlght to set off the recognised amounts and the charity rntends ather to s&de on a net basls. or to realise the asset and settle the liabllity Imultaneousty. Fjnanctal assets are derecogni5ed when and onty when a} the contractual rlghts to the cash fk)ws from the financial asset expire or are 5etded, b) the chanty transfers to another paity substsntialty all of the rbsks and rewards of ownershlp of the financial asset, or c) the charity, despite having retained some, but Trjt all, snIficant risks and rewards cl ownershlp, has transferred control of the asset to another party. Flnancial liabllities a derecognised when the oblatIon speafied in the contract is discharged, cancelled or expires. Donatlons and similar income Unrestrict8J funds 2025 2024 Restrthd fvnds 2025 2024 Totsl fvnd5 2025 2024 Offerfngs and donab.ons 5,735 29,344 9051 13,694 15,586 43.038 Community projects fundraisiThJ Grdnts receNed 27,195 17,793 27,195 17,793 90,734 127 780 106,392 137 879 106,392 167 223 133 515 Income from Charitable activities UnrestrTCted funds 2025 2024 Restr1 funds 2025 2024 Total funds 2025 2024 Nursery fees Lettings other Income 37,980 154,992 1,247 194 219 87.184 133,940 130,936 95,840 168,916 154,992 7,370 331278 183,024 133,940 6,123 137 059 221124 14
CLAPTON PARK UNITED REFORMeD CMURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Gifts made in furtheran of the Charitable objects Unrestricted funds 2025 2024 Restricied funds 2025 2024 Total fiJnd5 2025 2024 Ministry and Mission - URC Trusi 25,(X)O 25,0(Kl 25,000 25,000 Expendlture on charltable activie$ Unrestricted funds 2025 2024 Restrlcted funds 2025 2024 Total funds 2025 2024 Staff costs Direct costs pport costs {knrnan costs 54,137 59,454 14,690 2,688 130 969 80,510 108,056 11327 1,500 202 393 236,584 46,914 1,372 205,336 29,893 3,729 290,721 106.368 16,062 2,688 415 839 285,846 137,949 16,056 1,500 238 958 Staff cost5.' stsff salaries Freelan worker5 Payroll Se Tralnlng 47,450 4,l37 1,510 75,189 3.470 1,609 242 80,510 197,443 39,055 164,106 41,230 244,893 43,192 1,510 1,126 290,721 239,295 44,700 1,609 242 285,846 86 236,584 54,137 205,336 Direct costs: Nursery equlpmwt and supplles Famity support and other project costs Church weekend Meeting and worship exFenses Volunteer expenses Bad debt provision ut11leS aeaning and refuse Propety maintenan Equipment and fijrnishings DepreciatY)n Insuran 3,969 28,484 28,484 22,812 28,077 22,812 28,077 2,632 2,692 2,632 2,692 164 164 1.130 1,130 123 16.590 35.Il8 12,882 123 12,320 19,083 10,697 834 16,779 27,626 20,196 834 17,445 27,626 21,346 4,270 16,035 2,185 1,150 2,125 1,465 2,L25 2,582 6,262 59,454 3,415 5,741 108,OS6 2,582 6,262 106,368 3,415 5,741 137,949 46,914 29,893 Support costs.. and computer costs Other office costs 5,501 9,189 14,690 4,886 7,441 12,327 5,501 LO.561 16,062 1,372 1,372 3,729 3,729 11,170 16,056 15
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2025 Expendlture on charltable artivitie5 (continued) Unrestrirted fun(ts 2025 2024 Restrkted fiJnds 2025 2024 Totsl funds 2025 2024 Govemanc£ co*s: Independt examinerfs fees 2,688 1,5(KJ 1,500 1,5QM) 2,688 1,500 Employee costs No remuneratron or expense5 were poid to trustees in the year (2024: £nlll. The costs of the remainirrfJ staff were: 2025 2024 Wages and 5alarie5 Sooal secuffty a)sts pen5M Costs 231,169 9,654 4,070 224,670 7,012 No employee earned more than £60.1)00 (fjurtng perithl. The average number of stsff employed by the charity during the year analysed by fvnction was.. 2025 No 5.37 2024 No 5.74 1.65 7.39 17 Nursay and communty woJe¢ts Management and administrauon Average fvll tlme equlvalent number of staff employed Average number of staff employed (headcount) Penslon scheme The charity operates a defined contribution pension scheme. The a55ets of the scheme are administered by tNstees in a ftjnd independent from those of charity. The penskn cost charge for the year represents contrfbufjons payable by the charity to the stherne and arnounted to £4,070 (2024.. £7,613). Net income l {expendlture) for the year Thi5 is ststed after charying- 2025 2024 Depredatkffi of tsngible fix&J assets Independent examiner's remuneration 2,582 2,688 3,415 16
CLAPTON PARK UNrrED REFORMED CHURCH MOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 1025 10 TaDglble fixed assets Equipment Totsl At I lanuary 2025 Addltlons At 31 December 2025 71,626 668 71,626 668 72,294 Depredatlon At l January 202S arge for the year At 31 Decemb¥ 2025 60,971 2.582 60,971 2,582 Net boc* value At 31 Decernber 2025 At 31 DecernEer 2024 10,655 The URC Tharnes North Trust act as holding Tr(tst for The Round Chapel Old Schxjl Rooms aTrJ 16 Powerscroft Road bJt the Charity has the rlght to ajpY the propertles and retsin any Income galneij ftDrn tr1r use. 11 Debtors 2025 2024 Leitings income reietvable Other debtors ar711 preYrnents 9,122 2,641 26,916 12 Credltors: amounts fJlllng due wlthln one year 2025 2024 OFerational creditors Social securty ar other taxes Deposits and income leiVed in advance AccNed expenses and other credltors 4,380 3,884 10,808 6,610 2,565 11,120 28,765 13 Credttors: amounts lalllng due after one year 2025 2024 Cther loans 3,400 17
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14 Funds Balan at l January 2025 Balan at 3L December 2025 Incoming resources Fund Transfers expended Communty pr0cts London Borough (K Hackney refugee week grart London Borough of Hackney Communty Infrastructure Grant LoTrJon 8orwgh of Hackney Household Support Fund Hackney Giving Vintner5 Foundèt sted Pla¢es of W0h1p Hackney Parochlal Trust cjotsett Trust National Lottery Community Fund IAII 5) Thames North Syt)>J 8upa Foundation Comrnunity Health Champion Nursery grants Totsl restrict81 funds 992 28,824 (27,186) 2,630 1,000 {1,0) 4,950 14,850 119,8AJOI 667 10,000 (9.4951 1,172 5,000 (1,933) (1,5001 11851 {io,0001 (6,500) 3,067 185 10,000 4,000 2,500 35,273 46,168 {60,909) 118 20,650 11,426 200 2.250 130,936 264,839 (11,426) (2,000) (2,000) 1130,936) 1284,870) 2,250 49.682 118 29,769 Degnated funds: Kitthen refvrbi5hment Manse rEfurblshment Capital Replment 25,000 25.000 15,000 10,000 50,000 230,721 280,721 15.(M)O io,(x)o 25,Cx)O (25,118) {118) 25,000 206,348 231,348 Gerra1 funds Tot unrestricted funds 205.460 205,460 (155,969) (155,969} Total lunds 281030 310 490 18
CLAPT014 PARK UNITED REFORMED CHURCH NOTESTO THE F114ANCIAL sfATEMErirs FOR THE YEAR ENDED 31 DECEMBER 2025 14 Funds {conlinued) Balance at l Janry Inconuiw Regjur 2024 Balan at 31 Dem)er 2024 Fund Transfe Communfy&YDJects London 8omugh of Hack . CommunitylnfrastnKture Grdnt London Bomugh of Hackney . HouseknldSuppLVtFu intF7ers Foundotson ledP ofw0P Dorsett frust Na&onal Lottery Community Fu AW Age5} 1,071 [20,68OJ 259 992 4.950 f19,805) 4.950 10,000 (9,333) 667 (1,500) (1,129J (3.OOOJ 1.56 I,J29 2,500 44,655 58,978 (68411) 51 16,830 (19.260) 2,430 Bupa Foundallon CommuWHealth Champlon Nurserygrants 95,840 233.719 (95,849) 238,958) 52.176 3,745 49,682 Deggnatedfvnds.. 25.6W 25,000 210,473 251,013 210,473 251.013 262 649 484 732 (227,393 (227,393) (2,745) 231,348 281030 Tolalfunds Funding to support our programme of community work including our Families proje¢ All eS projert, community support work and our Urban Table weekly soup kitchen. LB Hackn - Refu nt Funding to deliver a communlty craft actlvlty wthin our prograrnme 05 Part of Refug Week to celebrak, raise awareness, and foster solldarlty around the contrtl¢f0nS of refugees, mlgrants, Feople seeking asylum in Hackney. Funding to support Hackney residents induding: meeting the holistic need5 of residents aThJ their families by buildirMJ trusted relationshipsi developin9 and prK)riti5ing partnership and collaLy)ratn with other servites,. building relationthips of trust wlth Specif communitbes furthest away from statutory selv15 and advoCang for residents to enable a55 to other serye$. Funding to deliver food vouchers and the proviston of athce for Hackney reSIdts wh) are facing flnanclal hardship. 19
CLAPTON PARK UNED REFORMED CHURCH NOTES TO THE FfNANCZAL STATEMEf¥FS FOR THE YEAR ENDED 31 DECEMBER 2025 14 Funds (continued) ivin Funding to pport food at the heart of communlty Ilfe shared meals, make peopk feel welcome, creats appnIS lo connecL promote Well1j, and support financial security. Funding to support the dejivery of our Families Projert work by helping to fund the salary co*s of the FamilEs PrO1t CcK)rdinator. sted Pla Fundir¥J toward5 the VAT costs of maintenance and refurbishment works. Furmling to gJpport our Families Project and communlty supp)rt work. Funding to 5UPPOrt church aLtivities and running costs of the building. FdIr¥j to yjpport our AJI Age5 intergeneratlonal pro9ramme Funding to support our Familles Projett. Funding to improve r garden area used by our nursery chitdren, farnilies project5 and church communty. Ccffjmuni Funding to be phrt of the Community Health Charnpions Netsvork, delivering and h05ting activitie5 and events in supwrt of health and wellbeing prioribes, increasing awareness, understandirKJ and access to local Servi, strengthening soaal connection5 and gathering insiqhts Into communlty needs Early years childcare fiJThJing for eliglble 2 to 4 year olds In attendan at the Round Chapel nursery. Deslgnated Funds The trustees have de5tgnated £25,0(KJ towards refurbishment works of the kntchen which are due to take place in 2026ll7. Manse refurbishm The trustees have designated £15,000 towards refurbhrnent works at the Manse which are due to tske pl In 2026. The trustees have designat1 £IO,OC#J for urgent repairs to bulldlngs and equlpmenL
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 310ECEMBER 2025 15 Analysi5 of net a55ets between fund5 Unrestricted funds Restrirted fuThJs Trtal fund5 Ftxed Assets Current Assets Credtr5.' amounts falling due within one year Creditors.. amunts falllng due after one year 8,741 296,286 (23,306} 8,741 326,055 {23,3061 I,ooxJ 310,490 29,769 2024 edAssets CurrentAssets lTrdiPs.' amounts falllng due wltlpln one Credtror5.' amorts fallry due after one ye 10,655 252,858 (28,765) 10,655 302,540 (28 765) 49,682 231348 281030 16 Flnancial Instruments CategorisatiDn of finanaal instruments 2025 2024 nancial assets Ihat debt Instrument mea5LKed at arnTrti5ed cost 311261 nanaal liabilities measured at amortlsed cost Items of Income, expew galns or l¢)sses The total Interest IrKome for finaal assets not Mead at falr value throu profit or loss Is £5,506 (2024: £545). 17 Related party transartions During the year, one trustee, Hannah Henderson was paid on a temporary ConsuancY bass from the charity when she stepped in to 5UPPQrt our centre manager Michelle Baker in overseeiThJ the day-to-day managernent of the premlses. In15ne with the governing document Hannah abstained from any Irustee decIsn making relatlng to her remuneratlon for thbs wor 21