2025-12-31-accounts - Hutton And Shenfield Union Church

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. ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2025 HUTTON & SHENFIELD UNION CHURCH CHARITY REG NO. 1141799 J Watson NW Consultants Ltd Suite 4 Peverel House Hatfield Peverel Essex, CM3 2JF





HUTTON AND SHENFIELD UNION CHURCH

~~CONTENTS~~

	Page 3	Legal and Administrative Information




	Page 4	Independent Examiner's Report to the Trustees




	Pages 5 to 7	Trustees' Report




	Page 8	Statement of Receipts and Payments




	Page 9	Statement of Assets and Liabilities




	Pages 10 to 15	Notes to the Accounts

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION


CHARITY NUMBER		1141799


START OF FINANCIAL YEAR		1st January2025


END OF FINANCIAL YEAR		31st December 2025


TRUSTEES AT 31ST DECEMBER 2025

Revd A Newens	Minister	Mrs C Burns	Mrs P. Baker
Miss L Corderoy	Secretary	M. T. Castle	Mr. T. Medland
Mrs A Gibson	PropertyManager	Mrs L Crutchett
Mrs R Froud	Finance Officer	Mrs B. Hunt
		Mrs H Sweeney

Trustees are elected by Church Members at the Annual Church Meeting in March/April for a period of 3 years. Officers appointed in same manner in Januaryannuallyfor a maximumperiod of 5years.





CUSTODIAN TRUSTEES AT 31ST DECEMBER 2025

The United Reformed Church(Eastern Province)Trust
Baptist Union Corporation


GOVERNING INSTRUMENT		Constitution dated	April 2024,version 3.00


OBJECTS		The purpose of the Church is the advancement of religion. In addition it seeks to encourage fellowshipand support for individuals.




CORRESPONDENCE ADDRESS		Roundwood Avenue
		Hutton Mount
		Brentwood
		Essex
		CM13 2NA


PRIMARY BANKERS		NatWest
		46 High Street
		Brentwood
		Essex
		CM14 4AL


INDEPENDENT EXAMINER		J. Watson
		NW Consultants Ltd
		Suite 4 Peverel House
		Hatfield Peverel
		Essex CM3 2JF

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the Trustees and Members of Hutton and Shenfield Union Church on the accounts for the year ended 31st December 2024 set out on pages 8 to 15

Respective responsibilities of trustees and examiner

The Charity's Trustees are satisfied that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, it is my responsibility to:

examine the accounts under section 145 of the Act.

to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and
· to state whether particular matters have come to my attention.

Basis of independent examiner's statement

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as Trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that: · proper accounting records are kept (in accordance with section 130 of the Act); and

accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J Watson NW Consultants Ltd Suite 4 Peverel House Hatfield Peverel Essex CM3 2JF

	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

	TRUSTEES' REPORT
	FOR THE YEAR ENDED 31ST DECEMBER 2025

	Structure, Governance and Management

	The organisation is a Union Church with affiliation to both the Baptist Union and the United Reformed Church and was registered as a charity on 9th May 2011, No. 1141799.


	All Trustees are given a two page leaflet which highlights the 6 Main Duties of being a Trustee and are told to download the booklet titled "The Essential Trustee: What you need to know published by the Charity Commission.




	It is a union church comprising a Minister, 3 Church Officers and 7 elected Deacons with around 85 members. Proposals are initially discussed by the Deacons the recommended to the monthlyChurch meetingfor approval bythe Church members at their meeting.Our Church has a Baptist Minister who started in July2023.



	The Church financially contributes to The United Reformed Church, The Baptist Union, and The Baptist Missionary Society together with the local Brentwood Schools Christian Worker Trust and the ongoingmission of the Church.

	All major insurance risks are subject to normal Churches' and employers' insurance. An annual review of all areas of risk is undertaken by the Trustees in conjunction with staff and volunteers responsible for the area of activityand Trustee IndemnityInsurance is held.



	Summary of Main Activities Undertaken for the Public Benefit


	The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in December 2008.

	The main object of the organisation is the advancement of the Christian faith. Each Sunday there is a morning family service for all ages which is usually attended by between 60 and 70 persons. A creche is available for babies, children under five and children of school age have a separate group. During the week the Church continues its Christian Mission to the local communitythrough a varietyof activities.




	One of the Church Members is a lay preacher,who occasionallyleads services at other local churches.

	Duringthe course of a month six separate churchgroups meet on thepremises for thepupose of the furtherance of religion and/or fellowshipactivities.
	In addition thepremises are used byat least 17 local clubs,schools and socialgroups,includingthe local Parkinson's Societyand Beaver Scouts


	Policy on Grantmaking
	Grants in 2025 totalled 15.73% of total income. The main grants are to the Baptist Union and the United Reformed Church and the Brentwood Schools Christian Workers Trust. In addition,smallgrants are made to other religious or charitable causes. Allgrants are approved bythe trustees.

	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH
	TRUSTEES' REPORT (Continued)
	FOR THE YEAR ENDED 31ST DECEMBER 2025

	Summary of Main Activities Undertaken for the Public Benefit(Continued)

	Policy Programme related to Investments
	Investments are not made,apart from cash deposit accounts.

	Contribution made by Volunteers
	The Church has a Baptist Minister, and an Office Manager who are employed, and most members of the Church are involved in worship and prayer, visiting the sick and others in need, together with helping with the administration. This involves being on rotas for meeting and greeting, serving refreshments, creche and younger church duties and driving the minibus for transporting elderly or disabled people. Monthly events provided by volunteers which are open to all include a lunch club for the elderly, and a bible study group,allprovidingcompanionshipto a wide varietyofpeople. Also manyof our church members volunteer in our children's andyouth work.






	Achievem	ents and Performance
	1).	Teaching, Preaching and showing practical care in the community
		This includes teaching in Church on Sunday, and mid week outreach services, which are open to all, midweek meetings and also running specific courses to address particular aspects of Christian living.


	2).	Impacting the next generation
		Volunteers from the Church work to provide a range of activities for 4-16 year olds, Messy Church, WLTDO and a Fun Day. The Church provides support to the Brentwood Schools Christian Workers Church, which takes assemblies and leads discussions in a number of local schools. The aim is to support young people, families and their schools within a Christian context.





	3)	Help to the Community
		A family and baby/toddler café run by volunteers meets weekly on a Wednesday and Friday mornings. Average attendance exceeds 30 families.


		Every weekday morning the coffee bar is open to the public for friendship. On Tuesdays a number of senior citizens are brought to the Church gathering area in the Church minibus and enjoy avery sociablemorning together.




		Once a week a stall selling donated goods and cards, staffed by Church volunteers, is also open to the public. With the purpose
		of raising funds for Charities.

		On Saturdays we have a monthly group called Who Let The Dad's Out & a weekly Dads'café to support Fathers and Children. Average attendance
		35 families.

		On the May Day Bank Holiday, the Church opened its grounds and premises to local families for a Fun Day. Children's activities, bouncy castles and games were provided free of charge and refreshments were served.


	4)	Helping to support education overseas
		Encouragement is given to a Church member, a retired Headteacher, to support education in Ghana through the supply of books and new methods of teaching. A Ghana day with drumming and crafts plus other fundraisers have taken place.



	5)	Fundraising

		The church raised funds for the Btd Foodbank £631, Maf UK £2310, CRY £815, Christian Aid £698 Samaritans Purse-Shoe Box £190.
		and the Samaritans Purse Shoe Box appeal £250.

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

TRUSTEES' REPORT (Continued)
FOR THE YEAR ENDED 31ST DECEMBER 2025

Financial Review
Statement on Policy on Reserves
Sufficient reserves are maintained for the foreseeable needs of the Church so as to ensure that commitments entered into can be met. There is no specific formula but it is planned that the Reserves will be about three/four months of fixed expenditure (approximately £145,000 p.a.). At the year end the level of reserves was approximately £70,000.



Review for the Year

The financial resources of the Church, to a very large extent, are given by the church members and other members of the public who attend the Church services. Many volunteers givefreely oftheirtime and thehours andvalue ofthat time cannot be quantified.



Funds received provide for the cost of the Minister, the Office Manager and Family Worker which together with the premises expenditure enables the charity to achieve its objectives ofadvancingreligion,workingwithyoung people and encouraging community spirit.




Trustees' Responsibilities
The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state and of affairs of the trust andinpreparing thosefinancialstatements theTrustees arerequired to:



·	Select suitable accounting policies and apply them consistently

·	Make judgements and estimates that are reasonable and prudent
·	Preparefinancialstatements onthe going concernbasis unlessitisinappropriate to presume that the trustwillcontinue to exist.


The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsibleforsafeguarding the assets ofthe trust andhencefortakingreasonable stepsforthe preventionand detectionof fraud and other irregularities.





Signed on behalf of the Trustees …………………………………………………………		…............................	Mrs Ruby Froud, Trustee


Date

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2025

		Unrestricted	Designated	Restricted	Total	Total
	Notes	Funds	Funds	Funds	2025	2024
RECEIPTS :		£	£	£	£	£

VoluntaryReceipts	2a	124,769.95	-	-	124,769.95	118,193.89


Activities for GeneratingFunds	2b	33,695.29	-	-	33,695.29	35,016.20


Charitable Activities	2c	7,575.65	3,212.41	4,126.84	14,914.90	22,159.92


Investment Income	2d	1,902.68	38.36	-	1,941.04	3,147.47


Other Receipts	2e	2,258.95	-	-	2,258.95	6,154.22

TOTAL RECEIPTS		170,202.52	3,250.77	4,126.84	177,580.13	184,671.70
					x

PAYMENTS :


Costs of Charitable Activities	3a/4/5	173,465.05	4,464.15	3,144.14	181,073.34	214,152.42
					-

Governance Costs	3b	1,458.18			1,458.18	1,579.75
					-
TOTAL PAYMENTS		174,923.23	4,464.15	3,144.14	182,531.52	215,732.17
	Paxton				x

NET INCOMING/ (OUTGOING) RESOURCES
		(4,720.71)	(1,213.38)	982.70	(4,951.39)	(31,060.47)


Transfers
-		453.15	(453.15)


Brought Forward		81,250.09	11,877.55	2,495.09	95,622.73	126,683.20


BALANCES CARRIED FORWARD		76,982.53	10,211.02	3,477.79	90,671.34	95,622.73
	Bank Bals	76,529.38	10,664.17	3,477.79	90,671.34
				-	-



The notes onpages 10 to 15 formpart of these accounts.
All operations are continuingoperations.

	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

	STATEMENT OF ASSETS AND LIABILITIES
	AS AT 31ST DECEMBER 2025

				31-Dec	31-Dec
	Unrestricted	Designated	Restricted	2025	2024
ASSETS	Funds	Funds	Funds	Total	Total
	£	£	£	£	£
~~Cash Funds:~~

Bank Accounts	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73
PettyCash Accounts				-

	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73

Represented by:
General Fund	76,529.38			76,529.38	81,250.09
Designated Funds		10,664.17		10,664.17	11,877.55
Restricted Funds			3,477.79	3,477.79	2,495.09

	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73






Debtors		-	-	-	350.00

	-	-	-	-	350.00
LIABILITIES

		-	-		-

	-	-	-	-	-


TRUSTEES RESPONSIBILITIES IN RELATI	ON TO FINANCIAL STATEMENTS

Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities whichare set out onpages7to 8.






Approved by the Trustees on


Signed on their behalf by ............................... Mrs Ruby Froud Trustee

	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

	STATEMENT OF ASSETS AND LIABILITIES
	AS AT 31ST DECEMBER 2025

				31-Dec	31-Dec
	Unrestricted	Designated	Restricted	2025	2024
ASSETS	Funds	Funds	Funds	Total	Total
	£	£	£	£	£
~~Cash Funds:~~

Bank Accounts	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73
PettyCash Accounts				-

	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73

Represented by:
General Fund	76,529.38			76,529.38	81,250.09
Designated Funds		10,664.17		10,664.17	11,877.55
Restricted Funds			3,477.79	3,477.79	2,495.09

	76,529.38	10,664.17	3,477.79	90,671.34	95,622.73






Debtors		-	-	-	350.00

	-	-	-	-	350.00
LIABILITIES

		-	-		-

	-	-	-	-	-


TRUSTEES RESPONSIBILITIES IN RELATI	ON TO FINANCIAL STATEMENTS

Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities whichare set out onpages7to 8.






Approved by the Trustees on


Signed on their behalf by ............................... Mrs Ruby Froud Trustee

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2025

1. BASIS OF ACCOUNTING

The accounts have been prepared under the "Receipts and Payments" basis as prescribed by the Charity Commissioners and they meet the appropriate legal requirements. The accounts are prepared on a going "concern basis" in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In Preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice"Accounting and Reporting by Charities" (SORP 2005) issued in March 2005.





2. RECEIPTS			Unrestricted	Designated	Restricted	Total	Total
		Note	Funds	Funds	Funds	2025	2024
a) Voluntary Receipts			£	£	£	£	£

Free Will Offerings			16,343.58	-	-	16,343.58	26,681.60
Gift Aided Offerings			55,300.60	-	-	55,300.60	46,102.00
Donations			20,600.37	-	-	20,600.37	10,432.52
Gift Aid Tax Recovered			12,525.40	-	-	12,525.40	12,726.39
Bequests and legacies			20,000.00	-	-	20,000.00	22,251.38
			124,769.95		-	124,769.95	118,193.89

b) Activities for Generating Funds

Premises Income		32,960.50	33,246.50	-	-	33,246.50	32,870.74
Premises Income	Dec 24	350.00				-	2,023.42
Sale of Donated Books	Dec 25	(64.00)	136.70	-	-	136.70	122.04
		33,246.50	312.09	-	-	312.09
			33,695.29		-	33,695.29	35,016.20


c) Charitable Activities
					-	-	-
Coffee Bar			7,268.26	-	-	7,268.26	7,920.21
Fun DayIncome						-	1,216.76
Church Magazine and directory			22.00	-	-	22.00	50.91
Photocopying			0.87	-	-	0.87	3.00
MessyChurch			188.52		-	188.52	251.00
Youth Receipts			96.00	-	-	96.00	41.80
Funds		4/5		3,212.41	4,126.84	7,339.25	12,676.24
			7,575.65	3,212.41	4,126.84	14,914.90	22,159.92


d) Investment Income

COIF Interest		4/5	1,902.68	38.36		1,941.04	3,147.47

			1,902.68	38.36	-	1,941.04	3,147.47


e) Other Receipts

Miscellaneous			418.80			418.80	4,226.72
Other Receipts		tfrs	453.15	-	-	453.15
Weddings/Funeral Donation			1,387.00			1,387.00	1,927.50
			2,258.95			2,258.95	6,154.22
			~~170,202.52~~	~~3,250.77~~	~~4,126.84~~	~~177,580.13~~	~~184,671.70~~

	Premises Adj	286.00 -			286.00 -
		169,916.52			177,294.13
	Agrees Gen T/B	169,916.52			Agrees T/bal	all codes
	HUTTON AND SHENFIELD UNION CHURCH

		NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31ST DECEMBER 2025

3. PAYMENTS
		Unrestricted	Designated	Restricted	Total	Total
a) Costs of Charitable Activities		Funds	Funds	Funds	2,025	2,024
		£	£	£	£	£
Ministry
Minister Employment Costs		36,221.30	-	-	36,221.30	33,204.21
Minister's Travel				-	-
Manse Expenses		5,456.77	-	-	5,456.77	7,393.19
Affiliated Minister's Costs					-
VisitingMinisters		191.23	-	-	191.23	111.83
Baptist Pension Fund Deficiency			-	-	-	10.00
Church Activities					-
Church Music		2,172.24	-	-	2,172.24	2,125.00
Piano & Organ Upkeep		843.00			843.00	849.60
Coffee Bar		2,799.64	-	-	2,799.64	2,256.37
MessyChurch		1,002.72	-	-	1,002.72	1,394.29
					-
FundraisingCosts		334.64	-	-	334.64
Fun DayCosts		701.79	-	-	701.79	1,006.24
Youth Work		606.98	-	-	606.98	419.13
Minibus Insurance		1,033.93			1,033.93	948.16
Weddingand funeral costs		740.00	-	-	740.00	470.00
Miscellaneous Costs			-	-	-

Charitable Giving					-
Baptist		9,600.00	-	-	9,600.00	9,600.00
URC		9,600.00	-	-	9,600.00	9,600.00
BSCWT		3,105.49	-	-	3,105.49	3,091.25
Other Giving			4,464.15		4,464.15	21,445.38

Office Costs
Telephone etc		1,744.91	-	-	1,744.91	1,627.67
Computer Costs			-	-	-
Messenger/Newsletter Printing			-	-	-
			-	-	-
Office Supplies		152.27	-	-	152.27	150.87
Photocopying		648.45	-		648.45	570.52
Postage		90.06	-	-	90.06	40.80
Publicity		60.00			60.00	93.12
Web Site Fees		31.99	-	-	31.99	33.78

Costs of Charitable Activities C/f		77,137.41	4,464.15	-	81,601.56	96,441.41

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2025

		Unrestricted	Designated	Restricted	Total	Total
	Note	Funds	Funds	Funds	2025	2024
		£	£	£		£
a) Costs of Charitable Activities (Continued)

Costs of Charitable Activities B/f		77,137.41		-	81,601.56	96,441.41

Premises Costs
Staff Employment Costs		20,471.78	-	-	20,471.78	19,640.57
Cottage Expenses		5,422.89	-	-	5,422.89	2,972.51
Copyright Licence		512.69	-	-	512.69	496.37
Electricity		6,012.70	-	-	6,012.70	9,080.08
Gas		6,127.61	-	-	6,127.61	14,047.21
Housekeeping		774.11	-	-	774.11	1,755.34
Inspection Certificates		2,470.38	-	-	2,470.38	5,539.79
Insurance		6,104.32	-	-	6,104.32	6,128.48
Kitchen Costs		1,006.84	-	-	1,006.84
Cleaning		9,205.37	-	-	9,205.37	3,200.29
Ground & Garden costs		1,785.00	-	-	1,785.00	2,955.00
Refuse Collection		1,321.68	-	-	1,321.68	1,047.80
Repairs & Maintenance		15,711.38	-	-	15,711.38	13,703.93
Hutton Mount Ltd		5,972.00	-	-	5,972.00	-
Equipment repairs			-	-	-	-
Equipmentpurchases		9,249.73	-	-	9,249.73	34,877.80
Water Rates		1,922.60	-	-	1,922.60	1,446.54
					-	-
Sundries		2,256.56			2,256.56	###### ###
x		173,465.05	-	-	177,929.20	214,152.42

b) Governance Costs

Bank Charges		475.38			475.38	494.95
Professional Fees			-	-	-
Audit & AccountancyFees		982.80	-	-	982.80	1,084.80
transfers
		1,458.18	-	-	1,458.18	494.95
		174,923.23				214,647.37

9.00
HUTTON AND SHENFIELD UNION CHURCH

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2025

4. RESTRICTED FUNDS
	Balance	Income			Expenditure-2025	Balance
	1-Jan-25	Charitable Activities & Grant	Bank Interest	Fund Transfer		31-Dec-25
	£	£	£	£	£	£

Charity	2,495.09					2,495.09
Charity Donations	-				1,005.00	(1,005.00)
Charity Events		1,022.70				1,022.70
Community Aid	-	-			-	-
Charitable Appeals	-					-
Charital Appeals-Special		1,658.10			1,508.10	150.00
Foodbank	-	631.04			631.04	-
Sale of donated goods	-	815.00				815.00
	2,495.09	4,126.84	-	-	3,144.14	3,477.79

Charity: monies from Centenary donations 2013 for use to help older members of the community



The restricted funds are wholly represented by cash reserves of the charity.						-


5. DESIGNATED FUNDS
	Balance	Income		Transfers	Expenditure	Balance
	1-Jan-25	General	Bank Interest		-	31-Dec-25
	£	£	£	£	£	£

Who Let The Dads Out	681.65				601.40	80.25
Red Balloon	5,466.50	1,294.00			1,320.00	5,440.50
Luncheon Club	158.31	382.15			15.26	525.20
Minibus	5,421.49	1,536.26	38.36		2,074.34	4,921.77
						-

PropertyImprovement fund	149.60					149.60
Adjustments					453.15	(453.15)
	11,877.55	3,212.41	38.36	-	4,464.15	10,664.17
		177,541.77	177,580.13		182,531.52	14,141.96
	Premises adj		(286.00)
			177,294.13		182,531.52
Who Let the Dads Out is a Group to support Fathers and Children			Agrees T/B		Agrees T/B
Red Ballon receives monies for Youth Work			alll codes		alll codes
LuncheonClub:seniorcitizensmeet thirdThursday each month for lunch
Minibus:used to transport elderly/disabled people to church/orother meetings

HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH	HUTTON AND SHENFIELD UNION CHURCH
					PER PAXTON
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2025

6. CASH AT BANK AND IN HAND		Unrestricted	Designated	Restricted
		Funds	Funds	Funds	2025	2024
		£	£	£		£
Nat West Current Account
- GENERAL		572.48			572.48	7,195.87
- CHARITY				3,477.79	3,477.79	2,495.09
- COMMUNITY AID
- DADS			-		-	3,928.62
- MINIBUS			3,390.54		3,390.54	149.60
=- PROPERTY IMPRVEMENT FUND			149.60		149.60	5,466.50
- RED BALLOON			5,440.50		5,440.50
	Sub Total	572.48	8,980.64	3,477.79	13,030.91	19,235.68
NAT WEST COMMUNITY AID				-	-	-
NAT WEST LUNCH CLUB			152.30		152.30	158.31
NAT WEST WHO LET THE DADS OUT					-	681.65
COIF GENERAL FUND		75,956.90			75,956.90	74,054.22
					-	-
COIF DEPOSIT MINIBUS			1,531.23		1,531.23	1,492.87

					-	-
		76,529.38	10,664.17	3,477.79	90,671.34	95,622.73

7. PAYMENTS TO TRUSTEES
No paymentsweremade to ortookplacewithanyTrustees orany p		ersons connectedwiththemduring thisfinancialperiod.




8. STAFF COSTS AND NUMBERS
		2025	2024	2023
		£	£	£

Gross Wages and Salaries		52,546	48,834	15,906
National Insurance Costs			nil
Employer's Pension Contributions		4,148	4,010	2,097

		~~56,694~~	~~52,844~~	~~18,003~~

There are two members of staff consisting of the Minister and the Off		ice Manager. All are paid through the PAYE System.

No employee received emoluments in excess of £60,000.

HUTTON AND SHENFIELD UNION CHURCH

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

9. TANGIBLE FIXED ASSETS

The Church building was constructed in 1913 and is registered in the name of The United Reformed Church (Eastern Province) Trust but is not part of the assets of the URC. Within the grounds there is a two bedroom Caretaker's cottage with no road frontage or garage and because of the limited access is considered to be of low market value. There is also the Minister's Manse purchased in 2003 for £515,000, but is now considered to be worth in the region of £900,000. Most of the contents of the Church and halls consist of equipment mostly bought many years ago and hence have little intrinsic value.

10. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

11. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

12. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees' Report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on these matters.