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2026-03-31-accounts

Page
Reference and Administrative Details 1
Trustees' Report 2to4
Independent Examiner's Report 5
StatementofFinancial Activities 6
StatementofFinancial Position 7
Notestothe Financial Statements 8to16
Detailed StatementofFinancial Activities 17to18

TRUSTEES Ms D Burbery
Ms A J Patrick
Mrs A Matthews
Mrs J C Duffell
Mrs A B Taylor
MrJSPye
Mr K Marchbank-Smith (appointed 6.7.25)
PRINCIPAL ADDRESS Shrewsbury Unitarian Church
High Street
Shrewsbury
SY11LR
REGISTERED CHARITY NUMBER 1140696
INDEPENDENT EXAMINER TCA (Shrewsbury) LLP
Third Floor
21St Mary's Street
Shrewsbury
Shropshire
SY11ED
CUSTODIAN TRUSTEES The British & Foreign Unitarian Association (Incorporated)
Essex Hall
4-6 Essex Street
London
WC2R3HY
STOCKBROKERS EFG HarrisAllday
Beech House
Anchorage Avenue
Shrewsbury
SY26FG
BANKERS Lloyds Bank PLC
1 Pride Hill
Shrewsbury
SY11DG

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
22,032
Church activities
5
General
410
Income from activities for generating funds
3
1,473
Investment income
4
22,522
Other income
6
8
Total
46,445
EXPENDITURE ON
Charitable activities
General
42,656
Net gains on investments
37,488
NET INCOME
41,277
RECONCILIATION OF FUNDS
Total funds brought forward
695,857
TOTAL FUNDS CARRIED FORWARD
737,134
Restricted
fund
£
3,700
3,700
3,200
500
500
2026
Total
funds
£
25,732
410
1,473
22,522
8
50,145
45,856
37,488
41,777
695,857
737,634
2025
Total
funds
£
9,883
110
1,710
25,704
1,761
39,168
39,337
377
208
695,649
695,857

FIXED ASSETS
Tangible assets
Investments
CURRENT ASSETS
Cashatbank and in hand
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NETASSETS
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
Notes
10
11
12
13
Unrestricted
funds
£
217,231
472,597
689,828
49,635
(2,329)
47,306
737,134
737,134
Restricted
fund
£
500
500
500
500
2026
Total
funds
£
217,231
472,597
689,828
50,135
(2,329)
47,806
737,634
737,634
737,134
500
737,634
2025
Total
funds
£
218,108
434,112
652,220
44,432
(795)
43,637
695,857
695,857
695,857
695,857

2026
£
Donations
6,504
Giftaid
1,599
Grants receivable
9,200
Offertory
8,429
25,732
Grants received, includedinthe above, are as follows:
2026
£
Other grants
9,200
2025
£
1,726
1,294
392
6,471
9,883
2025
£
392

4.
5.
6.
2026
£
Book sales
968
Subscriptions
331
Food hub
174
1,473
INVESTMENT INCOME
2026
£
Rents received
1,617
Deposit account interest
1,188
Harris Allday income
19,717
22,522
INCOME FROM CHURCH ACTIVITIES
2026
General
£
RitesofPassage fees
410
OTHER INCOME
2026
£
Other income
8
VATreclaim
8
2025
£
1,105
372
233
1,710
2025
£
1,955
1,235
22,514
25,704
2025
Total
activities
£
110
2025
£
1,761
1,761

Totalstaff
Noemployeesreceivedemolumentsinexcessof£60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donationsandlegacies
9,883
Church activities
General
110
Incomefromactivities for generatingfunds
1,710
Investmentincome
25,704
Otherincome
1,761
Total
39,168
EXPENDITUREON
Charitable activities
General
39,337
Net gainsoninvestments
377
NET INCOME
208
RECONCILIATION OF FUNDS
Totalfundsbroughtforward
695,649
2026
2
Restricted
fund
£
2025
2
Total
funds
£
9,883
110
1,710
25,704
1,761
39,168
39,337
377
208
695,649

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
fund
£
£
TOTAL FUNDS CARRIED FORWARD
695,857
10.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
COSTORVALUATION
At1 April 2025 and31March 2026
200,000
14,600
12,985
DEPRECIATION
At1 April 2025
9,477
Charge for year
877
At31March 2026
10,354
NET BOOK VALUE
At31March 2026
200,000
14,600
2,631
At31March 2025
200,000
14,600
3,508
Costorvaluation at31March 2026 is representedby:
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
Valuationin2021
30,000
Cost
170,000
14,600
12,985
200,000
14,600
12,985
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
fund
£
£
TOTAL FUNDS CARRIED FORWARD
695,857
10.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
COSTORVALUATION
At1 April 2025 and31March 2026
200,000
14,600
12,985
DEPRECIATION
At1 April 2025
9,477
Charge for year
877
At31March 2026
10,354
NET BOOK VALUE
At31March 2026
200,000
14,600
2,631
At31March 2025
200,000
14,600
3,508
Costorvaluation at31March 2026 is representedby:
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
Valuationin2021
30,000
Cost
170,000
14,600
12,985
200,000
14,600
12,985
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
fund
£
£
TOTAL FUNDS CARRIED FORWARD
695,857
10.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
COSTORVALUATION
At1 April 2025 and31March 2026
200,000
14,600
12,985
DEPRECIATION
At1 April 2025
9,477
Charge for year
877
At31March 2026
10,354
NET BOOK VALUE
At31March 2026
200,000
14,600
2,631
At31March 2025
200,000
14,600
3,508
Costorvaluation at31March 2026 is representedby:
Fixtures
Freehold
Communion
and
property
plate
fittings
£
£
£
Valuationin2021
30,000
Cost
170,000
14,600
12,985
200,000
14,600
12,985
Total
funds
£
695,857
Totals
£
227,585
9,477
877
10,354
217,231
218,108
Totals
£
30,000
197,585
227,585
Total
funds
£
695,857
9,477
877
10,354
2,631
3,508
Fixtures
and
fittings
£
12,985
12,985

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At1 April 2025 434,112
Additions 171,933
Disposals (190,676)
Revaluations 57,228
At31March 2026 472,597
NET BOOK VALUE
At31March 2026 472,597
At31March 2025 434,112
Costorvaluation at31March 2026 is representedby:
Listed
investments
£
Valuationin2025 57,228
Cost 415,369
472,597
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£ £
Taxation and social security 354
Other creditors 1,975 795
2,329 795

At1.4.25
£
Unrestricted funds
General fund
695,857
Continuity fund
695,857
Restricted funds
Midland Unitarian Association
TOTAL FUNDS
695,857
Net movementinfunds, includedinthe above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
46,445
Restricted funds
Midland Unitarian Association
3,700
TOTAL FUNDS
50,145
Comparativesformovement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
infunds
£
41,277
41,277
500
41,777
Resources
expended
£
(42,656)
(3,200)
(45,856)
At1.4.24
£
695,649
695,649
Transfers
between
funds
£
(22,927)
22,927
Gains and
losses
£
37,488
37,488
Net
movement
infunds
£
208
208
At
31.3.26
£
714,207
22,927
737,134
500
737,634
Movement
infunds
£
41,277
500
41,777
At
31.3.25
£
695,857
695,857

Incoming Resources Gains and Movement
resources expended losses infunds
£ £ £ £
Unrestricted funds
General fund 39,168 (39,337) 377 208
TOTAL FUNDS 39,168 (39,337) 377 208
At1.4.24
£
Unrestricted funds
General fund
695,649
Continuity fund
695,649
Restricted funds
Midland Unitarian Association
TOTAL FUNDS
695,649
Net
Transfers
movement
between
infunds
funds
£
£
41,485
(22,927)
22,927
41,485
500
41,985
At
31.3.26
£
714,207
22,927
737,134
500
737,634

above are as follows:
Incoming Resources Gains and Movement
resources expended losses infunds
£ £ £ £
Unrestricted funds
General fund 85,613 (81,993) 37,865 41,485
Restricted funds
Midland Unitarian Association 3,700 (3,200) 500
TOTAL FUNDS 89,313 (85,193) 37,865 41,985

2026 2025
£ £
INCOMEANDENDOWMENTS
Donations and legacies
Donations 6,504 1,726
Gift aid 1,599 1,294
Grants receivable 9,200 392
Offertory 8,429 6,471
25,732 9,883
Income from activities for generating funds
Book sales 968 1,105
Subscriptions 331 372
Food hub 174 233
1,473 1,710
Investment income
Rents received 1,617 1,955
Deposit account interest 1,188 1,235
Harris Allday income 19,717 22,514
22,522 25,704
Church activities
RitesofPassage fees 410 110
Other income
Other income 8
VATreclaim 1,761
8 1,761
Total incoming resources 50,145 39,168
EXPENDITURE
Charitable activities
Wages 17,202 16,257
Rates and water 301 362
Light and heat 1,589 2,054
Advertising 229
Sundries 3,732 4,951
Building refurbishment 4,055 887
Repairs and renewals 918 1,774
Subscriptions 2,949 2,470
Carried forward 30,975 28,755

Charitable activities
Brought forward
Insurance
Donations
Pulpit fees, expenses
Organist
Bank charges
Depreciation
Support costs
Finance
Investment charges
Other
Accountancy fees
Accountancy fees - prior year
Independent Examiner fees
Professional fees
Other admin expenses
Total resources expended
Net income/(expenditure) before gains and
losses
Realised recognised gains and losses
Realised gains/(losses)onfixed asset
investments
Net (expenditure)/income
2026
£
30,975
1,892
1,580
2,185
1,020
17
877
38,546
3,922
600
135
900
100
1,653
3,388
45,856
4,289
(19,740)
(15,451)
2025
£
28,755
1,861
1,688
2,362
1,020
1,170
36,856
1,225
1,256
2,481
39,337
(169)
377
208