. **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
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||**HUTTON AND SHENFIELD UNION CHURCH**||||||||||
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||~~**CONTENTS**~~||||||||||
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|||Page 3|||Legal and Administrative Information||||||
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|||Page 4|||Independent Examiner's Report to the Trustees||||||
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|||Pages 5 to 7|||Trustees' Report||||||
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|||Page 8|||Statement of Receipts and Payments||||||
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|||Page 9|||Statement of Assets and Liabilities||||||
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|||Pages 10 to 15|||Notes to the Accounts||||||
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||**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**||
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||**LEGAL AND ADMINISTRATIVE INFORMATION**||||||||||
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||**CHARITY NUMBER**||||1141799||||||
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||**START OF FINANCIAL YEAR**||||1st January2025||||||
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||**END OF FINANCIAL YEAR**||||31st December 2025||||||
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||**TRUSTEES AT 31ST DECEMBER 2025**||||||||||
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||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||||||
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||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.||||||||||
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||**CUSTODIAN TRUSTEES AT 31ST DECEMBER 2025**||||||||||
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||The United Reformed Church(Eastern Province)Trust||||||||||
||Baptist Union Corporation||||||||||
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||**GOVERNING INSTRUMENT**||||Constitution dated|April 2024,version 3.00|||||
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||**OBJECTS**||||The purpose of the Church is the advancement of religion. In addition it seeks to encourage
fellowshipand support for individuals.||||||
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||**CORRESPONDENCE ADDRESS**||||Roundwood Avenue||||||
||||||Hutton Mount||||||
||||||Brentwood||||||
||||||Essex||||||
||||||CM13 2NA||||||
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||**PRIMARY BANKERS**||||NatWest||||||
||||||46 High Street||||||
||||||Brentwood||||||
||||||Essex||||||
||||||CM14 4AL||||||
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||**INDEPENDENT EXAMINER**||||J. Watson||||||
||||||NW Consultants Ltd||||||
||||||Suite 4 Peverel House||||||
||||||Hatfield Peverel||||||
||||||Essex CM3 2JF||||||
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3
## **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:
1. 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
2. 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
4
||**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**||
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||**TRUSTEES' REPORT**||||||||||
||**FOR THE YEAR ENDED 31ST DECEMBER 2025**||||||||||
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||**Structure, Governance and Management**||||||||||
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||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.||||||||||
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||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.||||||||||
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||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.||||||||||
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||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.||||||||||
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||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.||||||||||
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||**Summary of Main Activities Undertaken for the Public Benefit**||||||||||
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||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.||||||||||
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||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.||||||||||
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||One of the Church Members is a lay preacher,who occasionallyleads services at other local churches.||||||||||
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||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||||||||||
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||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.||||||||||
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5
||**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**||
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||**TRUSTEES' REPORT (Continued)**||||||||||
||**FOR THE YEAR ENDED 31ST DECEMBER 2025**||||||||||
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||**Summary of Main Activities Undertaken for the Public Benefit(Continued)**||||||||||
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||Policy Programme related to Investments||||||||||
||Investments are not made,apart from cash deposit accounts.||||||||||
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||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.||||||||||
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||**Achievem**|**ents and Performance**|||||||||
||1).|Teaching, Preaching and showing practical care in the community|||||||||
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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.|||||||||
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||2).|Impacting the next generation|||||||||
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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.|||||||||
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||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.|||||||||
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|||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.|||||||||
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|||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.|||||||||
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|||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.|||||||||
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|||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.|||||||||
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||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.|||||||||
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||5)|Fundraising|||||||||
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|||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.|||||||||
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||**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**||
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||**TRUSTEES' REPORT (Continued)**||||||||||
||**FOR THE YEAR ENDED 31ST DECEMBER 2025**||||||||||
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||**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.||||||||||
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||Review for the Year||||||||||
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||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.||||||||||
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||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.||||||||||
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||**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:||||||||||
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||·|Select suitable accounting policies and apply them consistently|||||||||
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||·|Make judgements and estimates that are reasonable and prudent|||||||||
||·|Preparefinancialstatements onthe going concernbasis unlessitisinappropriate to presume that the trustwillcontinue to exist.|||||||||
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||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.||||||||||
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||Signed on behalf of the Trustees …………………………………………………………||||…............................|Mrs Ruby Froud, Trustee|||||
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||Date||||||||||
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7
||**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**||
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||**STATEMENT OF RECEIPTS AND PAYMENTS**||||||||||
||**FOR THE YEAR ENDED 31ST DECEMBER 2025**||||||||||
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||||||Unrestricted|Designated|Restricted|Total|Total||
|||||Notes|Funds|Funds|Funds|2025|2024||
||**RECEIPTS :**||||£|£|£|£|£||
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||VoluntaryReceipts|||2a|124,769.95|-|-|124,769.95|118,193.89||
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||Activities for GeneratingFunds|||2b|33,695.29|-|-|33,695.29|35,016.20||
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||Charitable Activities|||2c|7,575.65|3,212.41|4,126.84|14,914.90|22,159.92||
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||Investment Income|||2d|1,902.68|38.36|-|1,941.04|3,147.47||
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||Other Receipts|||2e|2,258.95|-|-|2,258.95|6,154.22||
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||**TOTAL RECEIPTS**||||**170,202.52**|**3,250.77**|**4,126.84**|**177,580.13**|**184,671.70**||
|||||||||**x**|||
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||**PAYMENTS :**||||||||||
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||Costs of Charitable Activities|||3a/4/5|173,465.05|4,464.15|3,144.14|181,073.34|214,152.42||
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||Governance Costs|||3b|1,458.18|||1,458.18|1,579.75||
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||**TOTAL PAYMENTS**||||**174,923.23**|**4,464.15**|**3,144.14**|**182,531.52**|**215,732.17**||
|||||Paxton||||**x**|||
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||**NET INCOMING/ (OUTGOING) RESOURCES**||||||||||
||||||**(4,720.71)**|**(1,213.38)**|**982.70**|**(4,951.39)**|**(31,060.47)**||
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||Transfers||||||||||
||-||||453.15|(453.15)|||||
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||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**|||
||||||||**-**|**-**|||
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||The notes onpages 10 to 15 formpart of these accounts.||||||||||
||All operations are continuingoperations.||||||||||
8
|||||**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**||
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|||||**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**||
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||Debtors||||-|-||-|**350.00**||
||||||||||||
|||||**-**|**-**|**-**||**-**|**350.00**||
||**LIABILITIES**||||||||||
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||||||-|-|||-||
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|||||**-**|**-**|**-**||**-**|**-**||
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||||||||||||
||**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.||||||||||
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||Approved by the Trustees on||||||||||
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||Signed on their behalf by ............................... Mrs Ruby Froud Trustee||||||||||
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|||||**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 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||||||||||
||||||||||||
||||||||||||
9
||**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**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
||**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**~~||
10
|||||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||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
11
||**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**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
||**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||
||||||||||||
||||||||||||
||||||||||||
12
||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||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
13
||**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**||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||**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.|||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
14
## **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.
15