## **Jesmond United Reformed Church** ## **Registered Charity No. 1137613** ## **Trustees’ Annual Report for the financial year January 1[st] 2023 to December 31[st] 2023** This report includes information required by the Charities (Accounts and Reports) regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis. ## **Administrative Information** Jesmond United Reformed Church Charity is a local church of the United Reformed Church in Great Britain and is a member church of the Northern Synod of the Church. It was registered on 26[th] August 2010 as Charity Number 1137613. Jesmond United Reformed Church is situated at Burdon Terrace, Jesmond, Newcastle upon Tyne NE2 3AE Tel: 0191 281 4676 Email: office@jesmond-urc.org.uk The Church Office is normally open on Mondays and Wednesdays from 9.30am to 4.00pm, and on Fridays from 9.30am to 11.30am. The Trustees during the period of this report were: Revd Ryan Sirmons (Chair of Trustees) Mrs Moira Copeland Mrs Lindsay Cross Miss Jean Degenhardt Mr Chris Hodder Mrs Helen Hodder Dr Alison Shiel The appointed independent examiner is Mr David L. Kilner FCA, 7 Eldon Square, Newcastle upon Tyne, NE1 7JG. The church buildings and Haldane House (formerly the Manse) are vested in the Northern Synod Trust of the URC as trustees and held for the benefit of Jesmond URC in accordance with the trusts applicable to URC properties. ## **Structure, Governance and Management** The activities of Jesmond United Reformed Church are overseen by the Trustees within the Elders’ Meeting of the Church, in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the rules of the Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 30[th] September 2010. The members of the Elders’ Meeting are the Minister in pastoral charge and the Elders, who are nominated and elected by church members at the Annual Church Meeting. The Church Secretary is appointed for twelve months, yearly at the Annual Church Meeting. The Elders’ Meeting is responsible for the spiritual leadership and pastoral care of the congregation. The Management Committee is responsible for the areas of Finance, Property, and ‘Housekeeping’. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the church and is invited to approve recommendations from the Elders’ Meeting. The Elders’ Meeting met 11 times during the period under review. It assisted in the administration of the church and considered recommendations from the Management Committee concerning property matters. The Church Meeting met quarterly. ## **Objectives** As a local congregation of the United Reformed Church, Jesmond URC seeks to advance the Christian faith, through its activities and the facilities offered by its buildings, for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church. This is described more specifically in its Mission Statement: ‘To witness to the love of Christ in the community and to use all our resources to this end’. The Elders’ Meeting is aware of the Charity Commission’s guidance on public benefit in ‘The Advancement of Religion for the Public Benefit’ and has regard to it in the administration of the Church. The Elders’ Meeting believes that the Church provides benefit to the public by: - providing resources and facilities for public worship, pastoral care, and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers - promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole. ## **Review of Activities and Achievements during 2023** **Introduction:** Jesmond URC has been given a vision of ‘being with’ the Jesmond community, using Jesus’ life as a model of approach for developing a ministry that starts with ‘belonging’ by being with people, sharing in their stories, and discovering what we want to do together as a community. Our activities are guided by 5 values prayerfully identified in our 2022 ‘Futures Literacy Lab’: Community, Contemplation, Creativity, Care, and Celebration **Ministry:** Jesmond URC is part of the Newcastle North West and Central Joint Pastorate of the URC Northern Synod, with three other United Reformed Churches – St Andrew’s Kenton, St James’s, and West End. Our Minister since September 2021 has been the Revd Ryan Sirmons. **Membership:** on 31[st] December 2023 the membership stood at 47, with 21 adherents. **Services:** morning services were held each Sunday at 10.45am, with additional services at Easter, Christmas and other church festivals. Messy Church met monthly in 2023. Visiting preachers led a considerable number of services; their willingness to help is universally appreciated. A number of members of the congregation are also very willing to lead services, including some who conduct Communion services, in church and in members’ homes. **Teaching and learning:** Elders and church members attended various online and in-person courses and talks provided by Northern Synod, including safeguarding courses. **Buildings and lettings:** the church buildings comprise the church, large hall, Cuthbert Room, Aidan Room, Bede Room, foyer, kitchen, Session Room and caretakers’ flat. All these spaces were let on a regular basis to various community groups, including Newcastle Musical Theatre Company, Northumberland Orchestral Society, Rock Choir, Piano Club, yoga and fitness groups, and meetings hosted by local councillors. They were also used for parties and social events. The former caretaker’s flat continued to be let through an agent employed by the church. The church itself is now a well-known venue for concerts by professional and amateur groups. There are four further rooms and kitchen in Haldane House, a nearby property owned by the church. These are let to Tynemouth Nursery, providing very useful income for the church. **Haldane House Community Wildlife Garden:** this garden, created from the former Manse Garden with the aid of a grant from the Heritage Lottery Fund, is now well-established. It is very rewarding to see the garden being so well used by local residents, in an area where few people have large gardens. **Giving to Others:** the church donated 5% of its donated income to outside causes during 2023. These were Commitment for Life (Bangladesh), Operation Mobilisation, and Samos Volunteers. It also supported two children through World Vision. The church also continued to support local food banks. A reduced door-to-door collection was carried out during Christian Aid Week in 2023, but church members were encouraged to donate to Christian Aid by other means. The church is a Fairtrade Church. **Dementia Friendly:** Jesmond URC is a dementia-friendly church and is developing links with local care homes in this regard. ‘Singing for Fun’, and monthly short services of worship, both led by church members, take place in a local care home. **Safeguarding:** the church has a Safeguarding Policy which is reviewed annually. Safeguarding training is carried out as appropriate. **Church Prayers:** prayer is an important part of the life of Jesmond URC **.** Members continue to pray together in their own homes at 9am or 9pm on Mondays, including any prayers received through the prayer circle, prayer tree or prayer request box. Some members of the church go on prayer walks in the local area. **Youth Opportunities Scheme:** Jesmond URC has expressed interest in this URC scheme, hoping to employ one or two young people to become part of the life of the church, involving themselves with existing activities as well as developing their own projects, with mentoring from church members. **Church-Related Community Worker (CRCW):** Jesmond URC worked with our sister church, St James’s URC, to develop a proposal to employ a church-related community worker, to address loneliness and isolation in city centre communities of students, service-sector employees, elderly people, and young professionals moving into the city centre communities. This position was approved by the URC Northern Synod, and we await a suitable applicant. **Formation of ‘Green Team’:** the pastorate-wide ‘Green Team’, formed in December 2022, continues to meet on a regular basis, considering ways in which the churches might become more sustainable and eco-friendly, and to make plans to register as an Eco Church. **The Wednesday Meeting:** these monthly meetings, involving a talk by a visiting speaker, are attended by members of the community as well as church members. **Jesmond Sings:** this community choir is led by members of the church and attended by church members as well as members of the wider community. Some of its meetings take place in a local care home. **Ecumenical links:** Jesmond URC enjoys a growing link with St George’s, Jesmond, a local Anglican church. This link has recently been strengthened by the ‘1888 Project’ which the two churches are working on together, to promote the industrial heritage of Jesmond and to repair and restore the historic organs in both churches. In 2023 work was started in preparing an application to the National Heritage Lottery Fund for the project. **Tyneside Scottish Association:** the church has a very fine war memorial by Walter Gilbert and is the Custodian of the Colour of the Tyneside Scottish 4[th] Battalion. With a grant received from the Heritage Lottery Fund, the Colour was restored during 2017. This enabled the church to build a relationship with the current Tyneside Scottish Association, which now holds an annual Remembrance Ceremony in the church on Remembrance Saturday. ## oOo ## **The Future:** A number of new initiatives started during 2023, with the aim of strengthening our relationships with our local community, community organisations and partners, including Tyne and Wear Citizens. A very successful series of ‘Big Questions Cafés’ took place in Spring 2023, in partnership with the Friends of Jesmond Library. These involved a talk by an eminent speaker, food provided by a local restaurant, and the opportunity for conversation and discussion. From this there emerged another idea, to start a regular Repair Café in the church hall, involving church members and local residents. We are confident that God is calling us into more vibrant and vital years in the future – something well worth investing in. ## oOo **Policies:** Jesmond URC regularly reviews and updates its GDPR and Safeguarding Policies, and those associated with the church undergo regular DBS checks where appropriate. ## oOo ## **Financial Review** |Copy accounts for period end 31 Dec 2023 attached|| |---|---| |Total receipts|£172965| |Total payments|£147947| |Surplus|£25018| ## **Reserves Policy** It is the policy of Jesmond URC to hold funds in reserve in the unrestricted General Fund to cover the following items of expenditure in the event of unforeseen loss of income. |Six months running costs: 31 December 2023|£71411| |---|---| |Project costs|£36255| |Redundancy payments|£6360| |Total|£114026| |Unrestricted General Fund: 31 December 2023|£192904| |Jesmond URC remains compliant with the agreed Reserves Policy.|| |This policy is reviewed annually.|| ## **Additional information** The charity’s principal sources of funds are as follows: - Charitable giving receipts from members, adherents and the general public - - Income from property rental - Income from hire of church buildings to community groups JESMOND UNITED REFORMED CHURCH REGISTEREO CHARITY NUMBER 1137613 Page I FINANCIAL STATeMeNTS YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNT Thls Year 2023 Total £ Previous YeHr Unro8trlcled Do$19nat&d Funds £ Restrfcted Fund¥ É 2022 rolal£ Noto RECEIPTS Offerings Fund ffaising and donatsons Prografflme aclivity incorr Monies raise(I l¢roulst(* cause5 Gift lax repayments Property.. churclVho11 Wlings Property.. church flal lellin05 Pioperty". H£ldane House lelbngs Reimbursements ReceNed Grants received Bank inlere51 inyestmnl irKorr Received frorn Manse Fund 32,095 8,879 32.095 8,295 300 4.357 8.520 54.019 7,200 53,194 31,719 2,242 1.516 4.357 4.528 7.795 39.667 7.200 47,764 7.819 54.019 7.200 53.194 911 3.453 4.8B5 4,885 Total recelpts 166.391 1.534 S,040 172,965 145,278 PAYMENTS Ministry & fvlission Fut MinislrylGroup expEnses Church tunn￿9 Costs H8ldanè Housè runrmrtg costs Pmwamme 8¢bwty COSIS Support of outside causes mainte￿3￿￿ of chuich bulk1w￿% maintenan(￿ ol Ha1dane House 23.466 3.￿0 68.￿3 1.268 2.511 7,781 14.473 1.360 23,466 3,900 68,063 1,268 21,532 3,025 66.015 t.155 2,418 12,605 15,401 1,86T 4.807 12.587 14.792 1,3S0 319 Totsl payments 142,822 31g 4,807 147.947 t23,818 NET RECEIPTS I IPAYMENrs 23.570 1,214 233 25,Ot7 21.459 TRANSFERS between funds CASH FUNDS 1 Janvary 169.334 9.515 473 179.324 157.864 CASH FUNDS ¢l￿d 31 DO¢em￿r 192.904 10,731 706 204,342 179,324 STATEMENT OF ASSETS AND LIABILITIES Thls Yè8r 2023 Total £ Previous Year 2022 rolal £ Unreslrlclpd Funds £ Deslgnated Funds £ Re5triGled Funds £ Note Monètary assèts Bank C8sh A¢c¢xJnt8 192,9Q4 10,731 706 204,342 f79.324 Other asspis lfivesimenls al tnarkel val 104.991 104.991 96,0?0 As¥ets for ¢hur¢h pun>o¥ Bu1*￿gS Contents Church buildings and Haldane Ilouse Oryan. fumishings and equipment Signthc8nl ¢redil( APPROVED by thè Church Meèting on and 519n8d on Ets bgha by Inatnel It4gnaturel The noles or1pa￿S 2. 4 lthm p*t off Ihts stèi*n8nt JESMOMD UNITED ReFORMED CHURCH REGISTERED CHARITY NVM8ER 1137613 Page 2 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 NOTES 1 ACCOUNTING POLICIES AND PRACT￿E5 The fin8ncial ststements have been prepared in ¥ecordancovAh the Charitles Ad 2011 SedK)n 130. Us￿9 the Re¢eipi$ ond P8ymenls basis available10 small charit￿5, and Ihe UThit8d R¢fforTrW Churth gvKlanox. All figures have b88n rounded lo the nearpsl pound. 2 FUIID ACCOUNTING Unre$lricied Funds may le used by Iho d)urch forany of its Oréina￿p￿U __ - Desynaled F￿n(ts represent uTrreslricted f￿ndS sèt aside by the church Skwlr￿d￿yjThaIed purp0588.' they can be transferred ba¢k inlo eneral fu￿$ althe church's dectsK)n. Fund name & PUTP058 Balance brtwd t R¢¢eipts in year£ Paymonts in year £ TranBf8rs fory8ar£ Balanco Joyce H•rbèrt Bequest Star Fund ot th¢ Communlty Foundatlon an Fund 8.766 750 319 8,447 750 1,534 1,534 Total designated funds 9.517 1,534 319 10,732 Restricted Fu￿5 reptyseni inGome which may be expended onty on IlK)5e reSt[￿le0 04ecls provh*d in the terms of 8 trust or beqwsl. or donal*)n8 crfgRnls rec8lved fm for a 5peofK puw5e These ru￿15 can only be Spent Ihn specrfK puipose for*h￿h gwen. Any balance remaining unspent musl be carr¢ad fon¥ard as a balgnce on that fund for lutureeyrKlrtuie on Ihai specifK purp058, or returned., it cannot b8 8bsorbed into general funds. Fund n•ne 8 purpose Baiante t4fwd £ Receipts in year£ Payment5 in year£ Transfers for year £ Balance cl￿d £ Ovtskl¢ Cau$os Commitsneni for Llfe Community Gardon Fund othèr Thlrd Partie5 826 2.066 750 1.856 76 211 490 71 473 2,130 2.201 Total rostrlcted fun¢Js 473 S,040 4,807 707 Thi$ Y¢ar 2023 Totsi £ Last Year 2022 Total£ UnrestrKtéd FuTrds £ DeSigna￿d Funds È Restricted Funds £ 3 MONIES RAISED FOR OUTSIDE CALISES Donalitsns for Ouls¥Je Causes Comrnrfmeni for Life Olher Ihlrd partie8 627 1.6CKJ 2.130 827 1.600 2,130 1,400 454 Total ralsed loroutslde causes 4,357 4,357 4.528 Thls Year 2023 Total £ Last Year 2022 Total Unrestri¢ted Funds £ Designated Funds £ Restrlcted Funds £ 4 PROPERTY: HAitIANE HOUSE LE￿INGs Haklane HOUSE ground flocf Hakjane Hovse ffal 51A Haldane Hovs8'. Garage Rents M,580 6,394 2.220 44 580 6,394 2,220 39.984 5.980 1,800 Total Haldane House property incorne 53.194 53,194 47,764 S GRANTS RECEIVED Other Grants Received Tolai grants fy¢eivedP.-ty-. JESMOND UNITED REFORMED CMLIRCH REGISTeRED CHARITY NUMBER 1137613 Page 3 FINANCIAL STATEMENTS YEAR ENOED 31 DECEM8ER 2023 NOTES - continued Thls Year L?$t Year Unrest￿Ctod Funds É Dosignatod Funds £ RestriGted Fund& £ 2023 Tixal £ 2022 Total£ 6 CHURCH RUNNING COSTS Gas and ele¢irioty Insuran Water iales Teleph￿e Salaries slalion￿ 2nd phoiocopyi Publicalions and other expenses LiTrn￿ and muslc c￿an1r￿j or98r￿p14￿o maiDtenar Equipment Ac￿UnIsnCY aNI Pay¢oll Fees Professional Fees FINtrslggrden Contactle55 Admin 28.476 8.932 122 852 27.751 28.478 8.992 122 852 27.751 1,668 518 1,109 8.193 11,035 8,188 92 699 25.6 1,567 79 278 7.516 518 1,109 8.193 2.657 1,052 2.795 2.577 150 2.657 1.052 2.795 2,577 150 3,553 3,154 2,205 Total church runnlng costs 88.063 88,063 86,015 T HALDANE HOUSE RUNNING COSTS Insurance 1,268 1.268 7. 155 Total Haldane House running costs 1,268 1,268 1,1SS SUPPORT OF OVTSIDE CAUSES Subscriptions Donal1￿$ from GerÉral FL￿d Outside Causes Commitment for ￿fe Other Ihyd parties 25 25 25 7,756 7.756 750 1.856 2.201 7.031 3. 156 1,939 454 750 1,856 Z.2D1 rotsl support ol ouislde caus05 7.781 4.807 12.587 12.605 9 MAINTENANCE OF CHURCH BUILDINGS Decoral Electric81 Repair5 Plumbing Repalrs RoofRepair8 Olherwoperty Repairs Servwg Church Flal Renovalions Chur¢h Fl31 Other Payments Letting Aoents Fee Equipment 28D 280 2,904 1,771 1.123 3.552 2.311 319 6,851 1.771 1.123 3.552 2.311 1.129 3.054 232 319 516 I,oeo 148 1,080 1,451 Total malntenancè of church buildings 14.473 319 14,792 15,401 10 m￿NTENANCE OF HALOANE HOUSE Repair, red8CLKation and otr*[V￿tk AgÉnV$ fees Ilal 51A Upkeep ofFlal 51A Servici 51A Utililes 347 959 347 959 54 t47 89T 13 810 Total maintenance of Haldane Hou80 1.360 1.360 1,86T 11 MONETARY ASSETS The church monies a￿ not in segregated acoxwrt& trMJl s8ke Dflhi8 fmandal stai•rt ￿tal ofeath acwunt ￿ albcaled appropri31ely over the v8riou$ fvNIs. JESMOND UNITED REFORMEDCHURCH REGISTERED CHARITY NUMBER 1137613 Page 4 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2Q23 NOTES. continued 12 INVESTMENTS HELD FOR CHURCH PIJRPOSES These largely comprise three beqw5ts.. The Col. JR Hall. thè GL YouJ¥ bequest and th8 TWCr￿rd bequ￿1. The irthme fiom these bequests is paid to the General fund. The holdings and value of Ihe investments is shown as fonows. 2023 arkÈt Value £ 2022 Market V81Li0£ Units Income £ Units Hall bequest Young b¢4iiest Crawfor Transfer from Pastoratelministerial exp Fund 75 CASH FUNDS blhvd 1 January 75 Balance at 310eeember2023 JESMOND UNITED REFORMED CHLIRCH MANSE FUND Pa9e 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 MANSE FUND RECEIPTS AND PAYMENT ACCOUNT REGISTERED CHARITY NUMBER 242567 Thls Year 2023 Totsl £ Lost Year 2022 Total £ 5t-'.*..':.¥J.rx... Rènt 15ee note al 29.484 27, 144 Bank inlere518nd investment income 1,083 1,404 Total receipts 30,567 28.548 Payment& (see noles b and cl Joint paslomte housing ￿nIrIbUtIon Agent's lees Ulililies management fees Furnishings and frttings Uthilies Insurance Servicing, repalrs and maintsnar Gardenin9, Gleanin9 and other Payments lo JURC General Fund 3,360 5,602 3,360 5, 157 125 579 1.268 s.￿8 2.109 1,155 6,940 1,076 Total payment5 18,432 18,207 NET RECEIPTS I (PAYMENTS) 12,135 10.341 TRANSFERS between funds (see note dl CASH FUNDS bltwd 1 January 102.315 91,974 CASH FUNDS clfwd 31 December 114.449 102.315 Notè.. al The Manse Fund rewves in¢orne from the letting ofthe n￿nSe. bl The ¢osl of maIntain￿g the manse is charged tr) the Manse Fund. ¢1 Where appropriate, the cost of work al Haklane House is apportioned between Jesmond URC General Fund and the Manse Fund. dl Any balan￿ above £5,￿0 in the Manse Fund ¢gn be applied for gènèral thurth purposes. JESMONDUNITED REFORMEDCHURCH REGISTERED CHARITY NUMBER 1137613 Page 8 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I feport on th8 finanoal staternenls of Jgsnwnd URC fw the year ended 31 Decoffl￿r 2023, ale set out on pages 1 to 6. Re8pe¢tlve responsibilitios Th8 church 1$ responsibk8 forthe prepara*k￿ dlhè finan(ial staletneDts and con5hYers thatthe aL*litr4uiremenl of se¢l￿n 144121 of the Charitses Act 2011 It￿ Act) does not akwy. It is my rtswnsibility to statè, on basis of procedures specified In Ihe General Direc*"ons g￿en by the Charity Commissioners un(1or Sedion 1495)(bl ol ihe ￿ whether part*JJlarmatt&rs have cm to my attention. Basis of Independent Examiner's rtport My exarninalion was cairied out in actordanLE vthh the G￿￿rat Directicms of the Chaiity c￿￿m￿s1One[S. An examination indudes a re¥￿W of Ihe accounlirwJ record5 kept by the church aTrJ a compariw of the auwnis presented s*ith thoss r8cords. It also includ8S consideration of any unusual iiwns or disclosures in the fin8rrial slatemenls. seèkirg ÈxptanatK)lls con￿MIng any such rnatters. The procedur0$ undertaken do not pfovxfe all Ihe e¥Kler￿ that woukl be r&]uired in an aud¢ and consequenlty I do not express a audit opiTrion on the view given by Iha financial stat￿￿nIS. Independent Examinerf5 Statsm¢nt In wnnects.￿ with my examination of the church funds, nolhiThJ Came to my attention gave rrÉ cauje lo believe othe￿1$e than that Ihe finatKial stalements ac¢¢id wrth the accounting récoarlts oflh8 church. and that those records Satisf￿ the requirements of the Act. l am not aware ofany mattw to attention shou￿3 be drawn in order to en8￿6 a proper understsndirg of the financAal statements to be reathed. Signed by the In pendent Examin•r. Name and address of th• IrwJwThYent Examir￿r'. D8vid Kilner, F.C.A 7 Eldon Square Ngwcastle upon T￿8 NE17JG JESMOND UNITED REFORMEDCHURCH MANSE FUND REGISTERED CHARITY NUMBER 242S67 Page 9 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I report on th8 fin8nual $tstem¢nts of Manse fvnd f¢y Ih? year¢nded 31 Dg¢wnber2023. *thieh is set oul on pag& 7. Re$pe¢tfve responslbilitiès The church is responsible forthe preparalron of Ihe finanaal statements, aryj conSKlers thatlhe audit￿quI￿ernento1 Section 144121 of the Charities Act 2011 (the Act) does not aA)ty. 11 1$ my iespon$inilily to $late. on the baw$ of proceduros specifwj in the General Direct￿￿$ given by the Charily C(¥r￿ls$Or￿r5 ufKferSection 145(5Mbl oflheAc( ￿l￿etpattiEu￿[ mat¢ets have tome to my attention. Bas58 of Independent Examln•rf$ r•ptsrt My examination was carried out in accudan(xwih the General Direction5 of the Charty Cornmk4siomts. An examin8ti¢n includes a review of the 8cC￿jntyng records kept by the ¢hur¢h and a comp8rison of the accounts pr8sent8d with those records. It a￿0 indudes consider8&'on of any unusual Items or di%dosuos in ￿ finanual statemÈnts. seeking explanats.ons concernin9 8ny sueth m8tters. The procedu￿$ undertakan do not wo¥id• all Ihe ewdence thai would L* requir￿ in aTh audit, and conse4L*ntly I do not exp￿$$ an audit opinion on the vlewgiven by the financk81 statements. Ind•p•nd•nt Examin•trs 8tat8ment In connection with my examinatK)n orth8 thurch fijrnk. rKsthir¥J Gqme lo my attenlion vthith gave rr£ cause to believe othewise than that the financial slalements a¢¢ord with the ac¢wnb"￿ recoards ofthe churGI. arn1 ¢ha¢those reoyd8 sati$r￿ the requiremgnls of the Act l am nol aware of any matter iowhith ¥t￿nti￿ ShoU￿j be dtawn in ordw ￿ enable a proper ufjderstandiTrJ of the financial slatem8nls to b8 reathed. Signed by the In ependant Exarnin8r. Name and address of the InL*kErYJent Ex&tniner. David Kilner, F.C.A. 7 Eldorn Square Newcasve upon Tyne NE1 7JG JESMOND UNITED REFORMED CHURCH REGISTEREO CHARITY NUMBER 1137613 Page I FINANCIAL STATeMeNTS YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNT Thls Year 2023 Total £ Previous YeHr Unro8trlcled Do$19nat&d Funds £ Restrfcted Fund¥ É 2022 rolal£ Noto RECEIPTS Offerings Fund ffaising and donatsons Prografflme aclivity incorr Monies raise(I l¢roulst(* cause5 Gift lax repayments Property.. churclVho11 Wlings Property.. church flal lellin05 Pioperty". H£ldane House lelbngs Reimbursements ReceNed Grants received Bank inlere51 inyestmnl irKorr Received frorn Manse Fund 32,095 8,879 32.095 8,295 300 4.357 8.520 54.019 7,200 53,194 31,719 2,242 1.516 4.357 4.528 7.795 39.667 7.200 47,764 7.819 54.019 7.200 53.194 911 3.453 4.8B5 4,885 Total recelpts 166.391 1.534 S,040 172,965 145,278 PAYMENTS Ministry & fvlission Fut MinislrylGroup expEnses Church tunn￿9 Costs H8ldanè Housè runrmrtg costs Pmwamme 8¢bwty COSIS Support of outside causes mainte￿3￿￿ of chuich bulk1w￿% maintenan(￿ ol Ha1dane House 23.466 3.￿0 68.￿3 1.268 2.511 7,781 14.473 1.360 23,466 3,900 68,063 1,268 21,532 3,025 66.015 t.155 2,418 12,605 15,401 1,86T 4.807 12.587 14.792 1,3S0 319 Totsl payments 142,822 31g 4,807 147.947 t23,818 NET RECEIPTS I IPAYMENrs 23.570 1,214 233 25,Ot7 21.459 TRANSFERS between funds CASH FUNDS 1 Janvary 169.334 9.515 473 179.324 157.864 CASH FUNDS ¢l￿d 31 DO¢em￿r 192.904 10,731 706 204,342 179,324 STATEMENT OF ASSETS AND LIABILITIES Thls Yè8r 2023 Total £ Previous Year 2022 rolal £ Unreslrlclpd Funds £ Deslgnated Funds £ Re5triGled Funds £ Note Monètary assèts Bank C8sh A¢c¢xJnt8 192,9Q4 10,731 706 204,342 f79.324 Other asspis lfivesimenls al tnarkel val 104.991 104.991 96,0?0 As¥ets for ¢hur¢h pun>o¥ Bu1*￿gS Contents Church buildings and Haldane Ilouse Oryan. fumishings and equipment Signthc8nl ¢redil( APPROVED by thè Church Meèting on and 519n8d on Ets bgha by Inatnel It4gnaturel The noles or1pa￿S 2. 4 lthm p*t off Ihts stèi*n8nt JESMOMD UNITED ReFORMED CHURCH REGISTERED CHARITY NVM8ER 1137613 Page 2 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 NOTES 1 ACCOUNTING POLICIES AND PRACT￿E5 The fin8ncial ststements have been prepared in ¥ecordancovAh the Charitles Ad 2011 SedK)n 130. Us￿9 the Re¢eipi$ ond P8ymenls basis available10 small charit￿5, and Ihe UThit8d R¢fforTrW Churth gvKlanox. All figures have b88n rounded lo the nearpsl pound. 2 FUIID ACCOUNTING Unre$lricied Funds may le used by Iho d)urch forany of its Oréina￿p￿U __ - Desynaled F￿n(ts represent uTrreslricted f￿ndS sèt aside by the church Skwlr￿d￿yjThaIed purp0588.' they can be transferred ba¢k inlo eneral fu￿$ althe church's dectsK)n. Fund name & PUTP058 Balance brtwd t R¢¢eipts in year£ Paymonts in year £ TranBf8rs fory8ar£ Balanco Joyce H•rbèrt Bequest Star Fund ot th¢ Communlty Foundatlon an Fund 8.766 750 319 8,447 750 1,534 1,534 Total designated funds 9.517 1,534 319 10,732 Restricted Fu￿5 reptyseni inGome which may be expended onty on IlK)5e reSt[￿le0 04ecls provh*d in the terms of 8 trust or beqwsl. or donal*)n8 crfgRnls rec8lved fm for a 5peofK puw5e These ru￿15 can only be Spent Ihn specrfK puipose for*h￿h gwen. Any balance remaining unspent musl be carr¢ad fon¥ard as a balgnce on that fund for lutureeyrKlrtuie on Ihai specifK purp058, or returned., it cannot b8 8bsorbed into general funds. Fund n•ne 8 purpose Baiante t4fwd £ Receipts in year£ Payment5 in year£ Transfers for year £ Balance cl￿d £ Ovtskl¢ Cau$os Commitsneni for Llfe Community Gardon Fund othèr Thlrd Partie5 826 2.066 750 1.856 76 211 490 71 473 2,130 2.201 Total rostrlcted fun¢Js 473 S,040 4,807 707 Thi$ Y¢ar 2023 Totsi £ Last Year 2022 Total£ UnrestrKtéd FuTrds £ DeSigna￿d Funds È Restricted Funds £ 3 MONIES RAISED FOR OUTSIDE CALISES Donalitsns for Ouls¥Je Causes Comrnrfmeni for Life Olher Ihlrd partie8 627 1.6CKJ 2.130 827 1.600 2,130 1,400 454 Total ralsed loroutslde causes 4,357 4,357 4.528 Thls Year 2023 Total £ Last Year 2022 Total Unrestri¢ted Funds £ Designated Funds £ Restrlcted Funds £ 4 PROPERTY: HAitIANE HOUSE LE￿INGs Haklane HOUSE ground flocf Hakjane Hovse ffal 51A Haldane Hovs8'. Garage Rents M,580 6,394 2.220 44 580 6,394 2,220 39.984 5.980 1,800 Total Haldane House property incorne 53.194 53,194 47,764 S GRANTS RECEIVED Other Grants Received Tolai grants fy¢eivedP.-ty-. JESMOND UNITED REFORMED CMLIRCH REGISTeRED CHARITY NUMBER 1137613 Page 3 FINANCIAL STATEMENTS YEAR ENOED 31 DECEM8ER 2023 NOTES - continued Thls Year L?$t Year Unrest￿Ctod Funds É Dosignatod Funds £ RestriGted Fund& £ 2023 Tixal £ 2022 Total£ 6 CHURCH RUNNING COSTS Gas and ele¢irioty Insuran Water iales Teleph￿e Salaries slalion￿ 2nd phoiocopyi Publicalions and other expenses LiTrn￿ and muslc c￿an1r￿j or98r￿p14￿o maiDtenar Equipment Ac￿UnIsnCY aNI Pay¢oll Fees Professional Fees FINtrslggrden Contactle55 Admin 28.476 8.932 122 852 27.751 28.478 8.992 122 852 27.751 1,668 518 1,109 8.193 11,035 8,188 92 699 25.6 1,567 79 278 7.516 518 1,109 8.193 2.657 1,052 2.795 2.577 150 2.657 1.052 2.795 2,577 150 3,553 3,154 2,205 Total church runnlng costs 88.063 88,063 86,015 T HALDANE HOUSE RUNNING COSTS Insurance 1,268 1.268 7. 155 Total Haldane House running costs 1,268 1,268 1,1SS SUPPORT OF OVTSIDE CAUSES Subscriptions Donal1￿$ from GerÉral FL￿d Outside Causes Commitment for ￿fe Other Ihyd parties 25 25 25 7,756 7.756 750 1.856 2.201 7.031 3. 156 1,939 454 750 1,856 Z.2D1 rotsl support ol ouislde caus05 7.781 4.807 12.587 12.605 9 MAINTENANCE OF CHURCH BUILDINGS Decoral Electric81 Repair5 Plumbing Repalrs RoofRepair8 Olherwoperty Repairs Servwg Church Flal Renovalions Chur¢h Fl31 Other Payments Letting Aoents Fee Equipment 28D 280 2,904 1,771 1.123 3.552 2.311 319 6,851 1.771 1.123 3.552 2.311 1.129 3.054 232 319 516 I,oeo 148 1,080 1,451 Total malntenancè of church buildings 14.473 319 14,792 15,401 10 m￿NTENANCE OF HALOANE HOUSE Repair, red8CLKation and otr*[V￿tk AgÉnV$ fees Ilal 51A Upkeep ofFlal 51A Servici 51A Utililes 347 959 347 959 54 t47 89T 13 810 Total maintenance of Haldane Hou80 1.360 1.360 1,86T 11 MONETARY ASSETS The church monies a￿ not in segregated acoxwrt& trMJl s8ke Dflhi8 fmandal stai•rt ￿tal ofeath acwunt ￿ albcaled appropri31ely over the v8riou$ fvNIs. JESMOND UNITED REFORMEDCHURCH REGISTERED CHARITY NUMBER 1137613 Page 4 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2Q23 NOTES. continued 12 INVESTMENTS HELD FOR CHURCH PIJRPOSES These largely comprise three beqw5ts.. The Col. JR Hall. thè GL YouJ¥ bequest and th8 TWCr￿rd bequ￿1. The irthme fiom these bequests is paid to the General fund. The holdings and value of Ihe investments is shown as fonows. 2023 arkÈt Value £ 2022 Market V81Li0£ Units Income £ Units Hall bequest Young b¢4iiest Crawfor Transfer from Pastoratelministerial exp Fund 75 CASH FUNDS blhvd 1 January 75 Balance at 310eeember2023 JESMOND UNITED REFORMED CHLIRCH MANSE FUND Pa9e 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 MANSE FUND RECEIPTS AND PAYMENT ACCOUNT REGISTERED CHARITY NUMBER 242567 Thls Year 2023 Totsl £ Lost Year 2022 Total £ 5t-'.*..':.¥J.rx... Rènt 15ee note al 29.484 27, 144 Bank inlere518nd investment income 1,083 1,404 Total receipts 30,567 28.548 Payment& (see noles b and cl Joint paslomte housing ￿nIrIbUtIon Agent's lees Ulililies management fees Furnishings and frttings Uthilies Insurance Servicing, repalrs and maintsnar Gardenin9, Gleanin9 and other Payments lo JURC General Fund 3,360 5,602 3,360 5, 157 125 579 1.268 s.￿8 2.109 1,155 6,940 1,076 Total payment5 18,432 18,207 NET RECEIPTS I (PAYMENTS) 12,135 10.341 TRANSFERS between funds (see note dl CASH FUNDS bltwd 1 January 102.315 91,974 CASH FUNDS clfwd 31 December 114.449 102.315 Notè.. al The Manse Fund rewves in¢orne from the letting ofthe n￿nSe. bl The ¢osl of maIntain￿g the manse is charged tr) the Manse Fund. ¢1 Where appropriate, the cost of work al Haklane House is apportioned between Jesmond URC General Fund and the Manse Fund. dl Any balan￿ above £5,￿0 in the Manse Fund ¢gn be applied for gènèral thurth purposes. JESMONDUNITED REFORMEDCHURCH REGISTERED CHARITY NUMBER 1137613 Page 8 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I feport on th8 finanoal staternenls of Jgsnwnd URC fw the year ended 31 Decoffl￿r 2023, ale set out on pages 1 to 6. Re8pe¢tlve responsibilitios Th8 church 1$ responsibk8 forthe prepara*k￿ dlhè finan(ial staletneDts and con5hYers thatthe aL*litr4uiremenl of se¢l￿n 144121 of the Charitses Act 2011 It￿ Act) does not akwy. It is my rtswnsibility to statè, on basis of procedures specified In Ihe General Direc*"ons g￿en by the Charity Commissioners un(1or Sedion 1495)(bl ol ihe ￿ whether part*JJlarmatt&rs have cm to my attention. Basis of Independent Examiner's rtport My exarninalion was cairied out in actordanLE vthh the G￿￿rat Directicms of the Chaiity c￿￿m￿s1One[S. An examination indudes a re¥￿W of Ihe accounlirwJ record5 kept by the church aTrJ a compariw of the auwnis presented s*ith thoss r8cords. It also includ8S consideration of any unusual iiwns or disclosures in the fin8rrial slatemenls. seèkirg ÈxptanatK)lls con￿MIng any such rnatters. The procedur0$ undertaken do not pfovxfe all Ihe e¥Kler￿ that woukl be r&]uired in an aud¢ and consequenlty I do not express a audit opiTrion on the view given by Iha financial stat￿￿nIS. Independent Examinerf5 Statsm¢nt In wnnects.￿ with my examination of the church funds, nolhiThJ Came to my attention gave rrÉ cauje lo believe othe￿1$e than that Ihe finatKial stalements ac¢¢id wrth the accounting récoarlts oflh8 church. and that those records Satisf￿ the requirements of the Act. l am not aware ofany mattw to attention shou￿3 be drawn in order to en8￿6 a proper understsndirg of the financAal statements to be reathed. Signed by the In pendent Examin•r. Name and address of th• IrwJwThYent Examir￿r'. D8vid Kilner, F.C.A 7 Eldon Square Ngwcastle upon T￿8 NE17JG JESMOND UNITED REFORMEDCHURCH MANSE FUND REGISTERED CHARITY NUMBER 242S67 Page 9 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I report on th8 fin8nual $tstem¢nts of Manse fvnd f¢y Ih? year¢nded 31 Dg¢wnber2023. *thieh is set oul on pag& 7. Re$pe¢tfve responslbilitiès The church is responsible forthe preparalron of Ihe finanaal statements, aryj conSKlers thatlhe audit￿quI￿ernento1 Section 144121 of the Charities Act 2011 (the Act) does not aA)ty. 11 1$ my iespon$inilily to $late. on the baw$ of proceduros specifwj in the General Direct￿￿$ given by the Charily C(¥r￿ls$Or￿r5 ufKferSection 145(5Mbl oflheAc( ￿l￿etpattiEu￿[ mat¢ets have tome to my attention. Bas58 of Independent Examln•rf$ r•ptsrt My examination was carried out in accudan(xwih the General Direction5 of the Charty Cornmk4siomts. An examin8ti¢n includes a review of the 8cC￿jntyng records kept by the ¢hur¢h and a comp8rison of the accounts pr8sent8d with those records. It a￿0 indudes consider8&'on of any unusual Items or di%dosuos in ￿ finanual statemÈnts. seeking explanats.ons concernin9 8ny sueth m8tters. The procedu￿$ undertakan do not wo¥id• all Ihe ewdence thai would L* requir￿ in aTh audit, and conse4L*ntly I do not exp￿$$ an audit opinion on the vlewgiven by the financk81 statements. Ind•p•nd•nt Examin•trs 8tat8ment In connection with my examinatK)n orth8 thurch fijrnk. rKsthir¥J Gqme lo my attenlion vthith gave rr£ cause to believe othewise than that the financial slalements a¢¢ord with the ac¢wnb"￿ recoards ofthe churGI. arn1 ¢ha¢those reoyd8 sati$r￿ the requiremgnls of the Act l am nol aware of any matter iowhith ¥t￿nti￿ ShoU￿j be dtawn in ordw ￿ enable a proper ufjderstandiTrJ of the financial slatem8nls to b8 reathed. Signed by the In ependant Exarnin8r. Name and address of the InL*kErYJent Ex&tniner. David Kilner, F.C.A. 7 Eldorn Square Newcasve upon Tyne NE1 7JG