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2025-08-31-accounts

Trustees’ Report for the year ended 31st August 2025

Well Street United Church is a community of Christians in Buckingham, that as a 'Local Ecumenical Partnership' is affiliated to the Baptist, Methodist and United Reformed denominations. Its premises are in Well Street, Buckingham, although most services are normally held at the Lace Hill Academy in Buckingham.

The charitable aims of Well Street United Church, undertaken for public benefit, are unchanged from previous years and are:

a. the celebration of public worship b. the teaching of the Christian faith c. mission and evangelism d. pastoral work, including visiting the sick and bereaved

e. the provision of facilities with a Christian ethos for the local community including the elderly, the young and other groups with special needs f. the support of other charities in the UK and overseas

• Jane Butcher – (appointed November 2020, reappointed November 2023)

• Princess Owusu (Co-opted as Elder for one year from November 2024) • Clair Willoughby (appointed November 2023)

The church employs a minister and a part time administrator.

Principal sources of funds are regular offerings and gifts from members and friends, Gift Aid and some support from parent denominations. The main expenditure is on salaries. At least 3 months average expenditure is maintained within the general fund as a reserve. Excess funds are placed on deposit.

The trustees recognise their legal responsibility under charity law to ensure that WSUC is financially stable.

The budget for 2024/25 anticipated a deficit between income and expenditure of some £25,000. However due to some one-off gifts, this overspend was under £4,000.

Andrew Brazell & Margaret Gateley Co- Chairs of trustees 10.11.25.

Well Street United Church

Registered Charity No, 1144369

Financial Statements Year Ended 31 August 2025

Contents: Page
Accounting Policies 1
Balance Sheet 2
Statement of Financial Activities (Receips and Payments Account) 3
Treasurer's Statement and Independent Examiner's Report 4
Notes to the Financial Statements 5 - 6

1

Well Street United Church

These financial statements have been prepared in accordance with the:

Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102) issues by the Charity Commission The Charities Acts 2011

The Methodist Church Guidance

Receipts and Payments basis of accounting (for entities with receipts less than £250,000 per annum)

1b Fund Accounting Unrestricted Funds are available for use at the discretion of the church in furtherance of its vision/charitable objectives Restricted Funds are subjected to restrictions on their expenditure imposed by the donor,

1c Fixed Assets: Freehold Property

The Trustees of the church are the Methodist Church/URC Synod Trust who hold it upon trust for the purposes connected with Well Street United Church The Office building was sold in 2017 and the capital is held by the URC Synod Trust

A sharing agreement exists for the church building

Equipment

Equipment is written off in the year it is incurred. There are no leased assets at the end of the year

1d Incoming Resources All voluntary giving is included in the financial statements for the period in which it is received. Any attributable Gift Aid is recognised on receipt of the claim from HMRC. All other receipts related to the income of the church are generally recognised when received 1e Resources Expended Payments expended are recognised in the period in which they are incurred except where they relate to passing of funds collected and not involving a All payments include attributable VAT which cannot be recovered. The church employs a Minister and a part-time Church Office Co-ordinator. All other management and church activities are carried out by volunteers The intangible cost of volunteers is not included in the financial statements as the value to the church is incalculable 1f Taxation The church became registered charity no. 1144369 on 20 October 2011. To the extent that any income or gains are applied exclusively for charitable As a result, no provision for taxation has been made in these financial statements. Well Street United Church complies with the Charities Act 2011 1g Financial Control

Dual signatures are required for all material expenditure, and systems are in place to enable regular financial reports to be produced for the Trustees, so as to ensure proper monitoring and control of the Church finances

2

Well Street United Church

Balance Sheet As at 31 August 2025

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2024-25 2023-24
£ £ £ £
Current Assets Note
Cash 1 79,746.51 60,346.10 140,092.61 147,176.12
Net Current Assets 79,746.51 60,346.10 140,092.61 147,176.12
Current Liabilities
Deposits 2 (850.00) (850.00) (6,349.70)
Total Net Assets 78,896.51 60,346.10 139,242.61 140,826.42
Funds
Unrestricted Income Funds
General Fund 3 75,479.26 0.00 75,479.26 79,280.24
Total 75,479.26 0.00 75,479.26 79,280.24
Restricted Income Funds
New Building fund 4 60,346.10 60,346.10 57,970.93
Total Unrestricted and Restricted Funds 75,479.26 60,346.10 135,825.36 137,251.17
Designated Funds
Care Fund 5 2,638.75 0.00 2,638.75 2,796.75
Community projects 6 778.50 0.00 778.50 778.50
Total 3,417.25 0.00 3,417.25 3,575.25
Total Funds 78,896.51 60,346.10 139,242.61 140,826.42
Approved by Trustees on //______
and signed on its behalf by
(Name of Chairman) (Signature)
----- End of picture text -----

3

Well Street United Church

Financial statements for the year ended 31 August 2025 Receipts and Payments account

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2024-25 2023-24
Receipts Note £ £ £ £
Giving /Donations/Gift Aid 96,609.73 96,609.73 132,055.31
Income from hire of property 220.00 220.00 681.00
Deposit account interest 3,117.90 2,375.17 5,493.07 5,747.70
Miscellaneous 848.50 848.50 803.66
Total Receipts 100,796.13 2,375.17 103,171.30 139,287.67
Payments
Assessments/Denominations 26,897.83 26,897.83 27,400.80
Staff 56,694.13 56,694.13 55,465.82
Lace Hill/Church Operations/Rent 9,842.63 9,842.63 7,665.17
Well Street Operations 3,125.01 3,125.01 5,228.84
Worship/Mission 6,864.56 6,864.56 8,282.90
Administration/Training etc 1,099.14 1,099.14 3,121.03
Young People 73.81 73.81 1,040.88
Miscellaneous 0.00 0.00 0.00 2,460.37
Total Payments 104,597.11 0.00 104,597.11 110,665.81
Net Receipts / (Payments) (3,800.98) 2,375.17 (1,425.81) 28,621.86
Unrestricted and Restricted Funds b/fwd at 1 September 79,280.24 57,970.93 137,251.17 108,629.31
Unrestricted and Restricted Funds c/fwd at 31 August 3 75,479.26 60,346.10 135,825.36 137,251.17
----- End of picture text -----

4

Well Street United Church

Declarations

TREASURER'S STATEMENT

I have prepared the financial statements on pages 2 to 6 for the year ended 31 August 2025

Name Signature Date INDEPENDENT EXAMINER'S REPORT

I report on the financial statements of Well Street United Church for the year ended 31 August 2025 which are set out on pages 2 to 6.

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31st August 2025

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: The accounting records were not kept in accordance with section 130 of the Charities Act; or The accounts did not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed by the Independent Examiner: Date Name and address of the Independent Examiner:

5

Well Street United Church

Notes and Supplementary Income Year ended 31 August 2025

Note

1 Current Assets - Bank Accounts

Unrestricted
Lloyds Treasurers a/c (previously Business a/c)
Lloyds Business Instant a/c
Lloyds Treasurers No 2 a/c
Methodist Church CFB Deposit
Total - Unrestricted
Restricted
Lloyds Treasurers New Building a/c (previously Business a/c)
Methodist Church CFB Deposit New Building
Total - Restricted
Total Bank Accounts
Current Liabilities
Deposits held:
Contributions for onward payment
Church weekend net deposits held
Total Current Liabilities
2024-25
2023-24
£
£
11,211.90
5,893.28
7,482.10
5,337.09
170.00
110.00
60,882.51
77,864.82
79,746.51
89,205.19
5,617.10
5,617.10
54,729.00
52,353.83
60,346.10
57,970.93
140,092.61
147,176.12
2024-25
2023-24
£
£
(40.00)
47.70
(810.00)
(6,397.40)
(850.00)
(6,349.70)

2 Current Liabilities

3 Assets retained for the charity's own use

These consist primarily of Kitchen and Electrical equipment used for the delivery of Church worship services

Church property - For the reasons stated in the Accounting policy note 1c, the church is not a tangible fixed asset.

£28,446

Well Street United Church

6

Notes and Supplementary Income (cont'd)

4 Restricted Funds - New Building

The church accounts include a New Building Fund These monies are not at the disposal of the church for any other purpose.

The movements on the Restricted Funds during the year were as disclosed in the Receipts and Payments Account above-

Unrestricted Designated Funds:

5 Care Fund

A fund to be used at the discretion of the Minister and Trustees on pastoral matters of need brought to their attention.

----- Start of picture text -----
2024-25 2023-24
£ £
Balance b/fwd at 1 September 2,796.75 2,796.75
Grants given (158.00)
Balance c/fwd at 31 August 2,638.75 2,796.75
Community Project Fund Raising
Funds raised towards future projects for community benefits
2024-25 2023-24
£ £
Balance b/fwd at 1 September 778.50 778.50
Balance c/fwd at 31 August 778.50 778.50
----- End of picture text -----

Well Street United Church

7

THE FOLLOWING NOTES ARE FOR THE USE OF THE TRUSTEES OF WELL STREET UNITED CHURCH AND NOT FOR PUBLICATION

Year ending 31 August 2025

----- Start of picture text -----
2024-25 2023-24
Short Term Mission £ £
Balance b/fwd at 1 September 47.70 (646.05)
Donations received (1,989.25) (9,753.50)
Transfer from Mission Fund (600.00) (1,200.00)
Sub-total (2,541.55) (11,599.55)
Grant 2,501.55 11,647.25
Balance c/fwd at 31 August (40.00) 47.70
2024-25 2023-24
Church Weekend 2024 £ £
Balance b/fwd at 1 September (6,397.40) 1,505.60
Net funds received (183.20) (7,903.00)
Event cost - funds utilised 6,580.60
Balance c/fwd at 31 August 0.00 (6,397.40)
2024-25 2023-24
Church Weekend 2026 £ £
Deposits Received (1,810.00)
Event payments 1,000.00
Balance c/fwd at 31 August (810.00) 0.00
Receipts Unrestricted Restricted Total Total
Funds Funds 2024-25 2023-24
£ £ £ £
Giving
Offerings 66,859.20 66,859.20 68,345.00
Gift Aid 22,988.83 22,988.83 26,107.21
Gift Event & Gift Aid 0.00 0.00 35,335.00
Individual / One-off donations 6,761.70 6,761.70 2,268.10
96,609.73 0.00 96,609.73 132,055.31
Property
Hire of Hall 220.00 0.00 220.00 681.00
Interest
Bank 3,117.90 2,375.17 5,493.07 5,747.70
Miscellaneous
First Steps 374.39 0.00 374.39 512.91
Youth activities 0.00 0.00 0.00 130.00
Renew 424.11 0.00 424.11 64.71
Other Receipts/sundries 50.00 0.00 50.00 96.04
848.50 0.00 848.50 803.66
Total Receipts 100,796.13 2,375.17 102,951.30 139,287.67
----- End of picture text -----

Note 1 - Interest on CFB Deposit Acc. 4.05% at 31 August 2025 (last year 4.94%)

8

Payments Assessments Methodist Circuit United Reformed Church(M&M) Baptist Union (admin) Baptist Union Home Mission Staff Payments Lace Hill/Church Operations/Rent Rent Worship/ Sound & Vision/ Sundries Funds received Well Street Operations Utilities/Insurance Property Property - Funds received Church Weekend 2024 -Costs Sundries Sundries - Funds received Worship/Mission STMF contribution STMF correction Mission Giving Administration/Training Printing/Office supplies - paid Printing/Office supplies - received Lease of Photo-Copier Asset cost - Printer purchase Asset cost - Printer - cash back

Young People Children's Work Children's work- received Youth Ministry/Events Youth work - received

Miscellaneous Bank Charges Paid Bank Charges Refunded Bank Charges Old Debtor written off - no details Accounts Inspection

Total Payments

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2024-25 2023-24
£ £ £ £
25,181.28 0.00 25,181.28 25,181.28
1,080.00 0.00 1,080.00 1,080.00
136.55 0.00 136.55 142.02
500.00 0.00 500.00 997.50
26,897.83 0.00 26,897.83 27,400.80
56,694.13 0.00 56,694.13 55,465.82
56,694.13 0.00 56,694.13 55,465.82
8,855.00 0.00 8,855.00 6,475.00
1,034.67 0.00 1,034.67 1,190.17
(47.04) 0.00 (47.04)
9,842.63 0.00 9,842.63 7,665.17
5,351.97 0.00 5,351.97 4,619.05
3,048.94 0.00 3,048.94 609.79
(6,850.00) 0.00 (6,850.00)
590.39 0.00 590.39
1,083.11 0.00 1,083.11 1,594.25
(99.40) 0.00 (99.40)
3,125.01 0.00 3,125.01 6,823.09
600.00 0.00 600.00 1,200.00
3,864.56 0.00 3,864.56 2,760.40
2,400.00 0.00 2,400.00 4,322.50
6,864.56 0.00 6,864.56 8,282.90
1,543.41 0.00 1,543.41 1,580.42
(444.27) 0.00 (444.27) (166.55)
0.00 0.00 0.00 969.16
0.00 0.00 0.00 868.00
0.00 0.00 0.00 (130.00)
1,099.14 0.00 1,099.14 3,121.03
Unrestricted Restricted Total Total
Funds Funds 2024-25 2023-24
£ £ £ £
522.05 0.00 522.05 609.42
(514.24) 0.00 (514.24) (197.50)
126.00 0.00 126.00 688.96
(60.00) 0.00 (60.00) (60.00)
73.81 0.00 73.81 1,040.88
0.00 0.00 0.00 176.02
0.00 0.00 0.00 (176.00)
0.00 0.00 0.00 0.02
0.00 0.00 0.00 56.10
0.00 0.00 0.00 810.00
0.00 0.00 0.00 866.12
104,597.11 0.00 104,597.11 110,665.81
----- End of picture text -----

9

Tangible Fixed Assets

For the reasons stated in the Accounting policy note 1c, the church is not a tangible fixed asset. Insurance - For insurance purposes the church building is valued at £1,162,461 The church and office contents/special items are insured by the church for £96,200 The contents stored at Lace Hill Academy are insured for £15,468. All at 25 December 2024 Trustees Public Liability Insurance £5,000,000.

Collections made and passed on
CTIB Holiday Club
Beetle Drive - Ripple Africa
Christian Aid
Christmas offerings - Florence House Hospice
Christmas offerings - Buckingham Hospital (League of Friends)
MHA - collection boxes
TOTAL
Mission Giving
(a) Denominations
United Reformed Church(M&M)
Baptist Union - Home Mission Fund
United Reformed Church - Commitment for Life
Baptist Union - BMS World Mission
Methodist Church - All We Can
Sub-total
(b) Others
STMF (Revelation Life)
Mission Aviation Fellowship
Buckingham Churches Holiday Club
Ripple Africa
Project Street Life
Inclusive Church
A Rocha
Sub-total
TOTAL
£
20.00
265.00
20.00
125.00
125.00
23.00
578.00
£
1,080.00
500.00
500.00
500.00
500.00
3,080.00
£
600.00
250.00
200.00
250.00
100.00
50.00
50.00
1,500.00
4,580.00

10

Assets retained for the charity's own use
Guest PC (Church Office)
Administrators Laptop
Sound Desk laptop - Lenovo G50-45
Sound Desk - nine-input scaler/switcher
Sound Desk
Console mixer
DVD Player
Monitor
Monitor
TV
Portable Baptistry
Lectern
Communion console
Yamaha Keyboard
Keyboard flight case
Sub woofer
Fold Back speaker
Monitor
Perspex Lectern
Beko under counter freezer
Beko fridge
Classeq D400 dishwasher
Stainless steel worktops
Lenovo desktop PC (Sanctuary)
Lenovo Laptop (For Youth Worker)
Lenovo Laptop (For Administrator)
Samsung SM A145R/DSN Mobile phone(administrator)
MagicBox splitter
Lenovo Laptop (For Visuals)
Total
£
400
500
300
2400
1015
600
30
120
120
500
2000
1000
2000
2000
200
1500
150
120
550
234
155
2220
7654
380
500
699
179
370
550
£28,446