EGISTERED CHARrrY NUMBER.. 1146556 Report of the Trustees and Unaudited Finanaal Statements for the Year Ended 31 December 2025 for ABINGTON AVENUE UNITED REFORMED CHURCH oe•••
ABINGTON AVENUE UNITED REFORMED CHURCH Contents of the Finandal Statements for the Year Ended 31 December 2025 Page Report of the Trustees 3to7 Independent Examiner's Report Statement of Financial Activities Balance Sheet io Note5 to the Financial Statement5 Ilto 16 Detailed Statement of Financial Activities 17to18
ABINGTON AVENUE UNrrED REFORMED CHURCH Report of the Trustees for the Year Ended 31 D8mber 2025 The trustees present thelr report with the financial statements of the charity forthe year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accounting and Reporting by Charities IFRS 1021 (effective l January 20151. Reference and admlnistrthe details Registered Charlty number 1146556 Prlnclpal address Abington Avenue Northampton NN14QA Trustee$ Mrs Kathryn Cottle Iresi8ned 21 July 2025} Mrs Sue Croft Mrs Julia Hardcastle Miss Kay Kerr Mrs Beatrice Madzadzavara Mrjeff Prickett Mrs Jane Stapleton Iresigned 22 March 20261 Mrs Christine Whipp Mrsimon Whipp {appointed 25 January 20251 Mr Chris Cottle (appointed 19 October 20251 Independent examlner Jonathan Cobley F.C.C.A. Cobley Desborough Chartered Certlfied Accountants & Chartered Tax Advisers Artlsans, House 7 Queensbridge Northampton NN4 7BF Structure* goveman¢e and management Governlng document The charity is controlled by its governin8 document. a deed of trust. and constltutes an unincorporated charity. Trusts are distllled from the United Reformed Church Act11972 and 19811 and Scheme of Union 11972) adopted 20 June 2011. The church is a member of the East Midlands Synod of the United Reformed Church, which owns the church building in Abington Avenue and the Manse (occupied by the Minister). •••••
ABINGTON AVENUE UNITED REFORMED CHURCH Report of the Trustees for the Year Ended 31 December 2025 Strurturei 8overnan¢e and mana8ement Rlsk management The trustees recognise they have a duty to identlfy and revlew the risks to whlch the charity is exposed and to ensure approprlète controls are In place to provide reasonable assurance against fraud and error, Publlc benefit. objectives and activltles The church's main objertives are: To provlde a Christian witness in Abington, Northampton, and wherever our members find themselve5 at work or at leisvre, To provide re8ular Chrlstian worship and teachlng in a varlety of styles to large and small groups, To develop Chrlstian maturlty in worship and daily Itving, To play our part in ecumenical work in Northampton and wider. To be supportive of those in need. through friend5hlp, caring action and prayer, To support other charltable work through financial donations. locally, nationally and Internationally, To offer our buildings and facilities to other 8roups from our community. particularfy to those promoting health, training or cultural artivity. In all the above we belleve we are operatingforpublic benefitthrough the advancement of religlon. developmentof community and supportof those In need. Information on all church activities is available from the website www.aaurc.co.uk or from the church office Itel.- 01604 604623, e.. office.aaurc mail.com). Management The strategic management of the church is carrled out by its leadership team comprising the trustees Iknown within the denomination as 'Elders"I with the Area Ministers and supported by our Adminlstrator. Various areas of church life are delegated to smaller committees which report into the monthly Elders Meeting. However, within our LIRC framework of governance. the ultirnate decision-making body 15 the quarterly Church Members Meetin& whose remit includes the election of Eldersnru5tee5 and receiving for approval reports of the artivities of the various committees. Northampton Area Churches Partnership From July 2024 this church went into a grouping with 9 other ¢hurche5. 2 others in Northampton, one in Duston and 6 in villages to the north or west of Northampton. The grouping Is seNed by 3 ministers. in 2025 one of which was full time and 2 part time. After a servlo (in Juty 2024) at which we covenanted to work together, we are now working out the details of how we can be mutually supportive. Share resources and expertise, and thereby further the mlssion of the church In West Northamptonshire and further afield.
ABINGTON AVENUE UNITED REFORMED CHURCH Report of the Trustees for the Year Ended 31 Decernber 2025 Church Sècretary's Report The chijrch continues to explore how to fulfil Its misslon- to celebrate in Christian worship, to encourage and develop believers in thelrfaith. and to serve the local community and the wider world in acts of service and grant giving. The pattern of Svnday mornlng worship regularly includes two gatherings with different styles of worship, one more formal and traditional. one freer with modern worship music and encouraged participatlon. Festivals, special Sundays and Holy Communion are opportunitles for the church community to worshlp together as an expression of our unity in diversity. Other regular activities Included- Home Groups for Bible study and fellowship, Prayer meetings and Bible study meetings at Church, Me55y Church for families (monthly on Frldayl, Jolly Tots for famllies on Wednesday, including a Toy Library, A Friday Lunch Club and Friday Friendship Club for older people, Twice monthly Child Contact Centre for estranged famlly members to meet with children in a supportive and safe environment. All generations are represented at the maln Sunday Services and a Junlor Church is offered on most Sundays. One of the Sunday Services Is live streamed each week vla Fabook and regular attende are invlted to join a church WhatsApp Group. For members who are not connected via the internet, SeICe resources and other communications a sent out via tradltional post. The church building5 were also used by other Christian groups. wellbein8 and exercise classes. a Week health clinic for babies, concerts, conferences and private partles. We also hosted the AGM and joint service of 'Churches Together in Northampton. for the second year runnin8. The membership numbers have reduced slightly in 2025. though we have around IC(1 people who attend our servitts, some irregularly. We continue to see visitor5 and newcomers In our Sunday services Iboth Styles) and hope some of them wlll find a spirltual home with us and move on to membership. The church Is deeply grateful for the faithful ministry of Revd Jane Wade, and contributions from trainee minister Azeem Bakhsh during the latter part of the year. We are also grateful for the support of the musicians ènd singers in our worship teams, our organists, lay worship leaders and Junior church leaders. The leadership team 15 very grateful for the donations of money, time and skllls gTrien by the members and congregation, without which all the work of the church could not continue.
ABINGTON AVENUE UNITED REFORMED CHURCH Report of the Trustees for the Year Ended 31 December 2025 FTnancial review- ¢ornprislng our Reserves Pollry and Treasurerfs reporL ReseNes pollcy The charity's re5eNes poliry 15 to hold fe reseeS sufficient to cover 3-6 months. ordinary expenditure. At 31 December 2025 the free reseNes comply with this pollcv. The Peter Robertson Fund is designated for projects. grants and donatlons outslde the ordinary activities of the church and as such is rt considered part of the free reserves. The free reserves, representing general unrestrlrted funds, excludlng fixed assets. the Lift Replacement Reserve, the Equipment Replacement Reserve and The Peter Robertson Fund, amount to E62,008 at 31 December 202512024: £54.4081. Church Treasure4s Report The year has seen a slight upturn In the church accounts. Desplte budgeting for a deficit thls year. the income in the General Fund has exceeded our expenditure. excluding depreciation. The largest source of income contlnues to be fiom Giving and associated Glft Aid. These have increased slightly and account for almost 45% of income. Trustees and church member5 have acknowledged that keepin& or in¢a5n8, Givlng at this level may be a challenge In future years. As well as income from glvln& there have been increases In three other areas of incorne. Investment income has benefited from the full yearf5 effect of higher interest rates of some flxed rate bonds. Hire of premises has increased. In addition to hire for regular fitness classes and events, there continues to be an increase in booklngs for children's related services. Regular hire of the building to the Mustard Seed church for their Sunday afternoon servi5 has also provided a steady stream of Income. Kitchen Income has a150 increased as a result of increasing numbers joinin8 the Frlday Lunch Club. A further income stream ha5 been from grants and donations. The East Midlands Synod provided a grant to cover fifty per cent of the costs of a major roof repair. There were donations from church members into the Property Maintenance Funds. These contributed towards the costs of the roof repairs and emergency repairs to the lift. The Child Contact Centre was in CeIpt of a grant of £l,CIJO from the Constance Tiavis Trust and £2,5LKI from Ministry of Justice /National Association of Child Contact Centre5. Funds have been drawn down from previous years, accrued grants to cover dlrect costs of the CCC for the year. We recogni5e the value of, and glve thanks for. the Continued contributions that enable the church to continue its mission. The main single Item of expenditure is the contribution to the URC Minlstry and Mission Fund. Thls increased by 2.5% over the 2024 figure. At the church meetlng in October, members agreed to the Trustees, recommendation that it should not offer an increase for 2026. Amongst the work that ha5 been undertaken on the premises included changes to central heating boiler component5 and extensive electrlcal work. Major emergency work required to repair
ABINGTON AVENUE LINITED REFORMED CHURCH Report of the Trustees for the Year Ended 31 December 2025 roof leaks and repairs to the lift. As mentioned earfier, these were paid from by a Synod grant and the Property Mallltenance Fund. The King's Trust has again undertaken decorating work and we are grateful for their continued help. Durlng 2025, Abington Avenue ha5 continued to be part of the Northamptonshire Area Church Partnership INACPI. Upon review during the year, it wa5 decided that from 2026 a new arrangement would be Introduced. The Area is to be split into two with separate portnerships for the town churches and the country churches. Therefore, from 2026 Abington Avenue will be in the Northampton United Reformed Church Partnership (NURCI, combining with Duston, Doddridge and Castle Hill churches. From a practical financial perspective, Abington Avenue and Duston wlll share the costs of the manse and the ministerf5 expenses. Annual donation5 have been made to Teacher Aid for the Nsobe schools project in Zambla, Church Actlon on Poverty, Spencer Contact, EVE and Wing5 of Hope. Once again we financially supported Christian Ald with the plant sale and our Christmas collection. When Setting the budget for 2026. it was a8reed that In Faith we would budget for income from Giving to remain at 2025 levels. A deficit budget in the reglon of £8,000 is forecast. However previous years. experience has shown that budgets have proved to be cautious and the church contlnue5 to comply with its Re5eryes Policy of having three to six months of free re5eNes. Rosemary Hardie- Treasurer Post balance sheet events and 8oin8 concem There are no material post balance sheet events to report. The leadership team considers that the current year finances (2026) may show a deficit but are confident that thi5 can be covered by reserves and that there will be no threat to the church as a goln8 concern. Approved by order of the board of trustees on 15 June 2026 and signed on its behalf by: S J Whipp- Trustee
Independent Examinevs Report to the Trustees of Ablngton Avenue Unlted Reformed Church I report on the accounts for the period l January 2025 to 31 December 2025. which are set out on pages nlne to sixteen. Responslbilitles and basls of report As the charity's trustees you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities Att 20111'the Att'i. I have examined your charity's accounts as required under settion 145 of the Charities Act 2011 {'the Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under sectlon 14515llbl of the 2011 Act. My role is to stste whether any material matters have come to my attention glvin8 me cause to believe: that accounting record5 were not kept as qllired by 5ettion 130 of the Art- or that the accounts do not accord with those records,. or that the accounts do not cornp with the accountlng requirements of the Act,. or that there is further information needed for a proper understandlng of the accounts. Independent examlner's statement I have completed my examination and have no concems in respect of the matters111 to141 Ilsted above an(i. in connection with following the Directions of the Charity Commi5slon I have found no matters that require drawin£ to your attention. Jonathan Cobley F.C.C. Cobley De5borough Chartered Certified Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton NN4 7BF Date: 16 June 2026
ABINGTON AVENUE UNITED REFORMED CHURCH Statement of FlThancial Activltie5 for the Year Ended 31 December 2025 2025 2024 Restricted Total funds Total funds funds Unrestrlcted funds Notes INCOMING RESOURCES In¢oming resources from generated funds Voluntary Income Grants Legacie5 Activlties for generating funds Investment income Other income Incoming resources from charltsble activltles Use of church premises 97.306 3,641 1.559 7,500 98,865 11.141 89,376 8,659 3.C(10 9.175 8.836 7,671 9,772 9,297 7A41 9,772 10.003 7,441 706 29.398 29,398 26,362 Total In¢omln8 resources 156,855 9,765 166,620 153.079 RESOURCES EXPENDED Church Actlvitles Church artivities 148,160 9.972 158.132 154,463 Other resources expended 5,701 5,701 6,235 Total resources expended 153,861 9,972 163,883 160,698 NEf INCOMINGI(OUTGOING) RESOUR BEFORE TRANSFERS 2,994 (207) 2.787 17,6191 Gr0$5 transfers between fund$ io Net Incomingl(outgolng) reSrteS 2,994 {2071 2,787 17,6191 RECONCIUATION OF FUNDS Totsl funds brou8ht lonvard 316,391 19,047 335,438 343,057 TOTAL FUNDS CARRIED FORWARD The notes form part of these financial statements
ABINGTON AVENUE UNITED REFORMED CHURCH Balance Sheet At 31 December 2025 2025 2024 Restrirted Total funds Total funds funds Unrestricted funds Notes FIXED ASSETS Tangible assets 65,249 65,249 70.950 CURRENT ASSErs Debtors Cash at bank and in hand 12,174 253.130 706 18,708 12,880 271.738 11,530 262.876 265,304 19.414 284,718 274.406 CREDITORS Amounts falling due wlthin one year 111,1681 15741 {11.7421 19.9181 NEf CURRENT ASSETS 254,452 18,525 272.976 264,488 TOTAL ASSEfs LESS CURRENT LIABIUTIES 319,385 18,840 338,225 335,436 NErSETs FUNDS Unrestricted funds Restrirted funds io 319,385 18,840 316,391 19,047 TOTAL FUNDS 338.225 335,438 The financlal statements were approved by the Board of Trustees on 15 June 2026 and were Signed on it5 behalf by: SJ hipp-Trustee The notes form part of these financial statements io
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Statements for the Year Ended 31 December 2025 ACCOUNTING pouaES Basls of preparing the Ilnanclal ststements The financial statements of the charlty, which is a public benefit entlty under FR5 102, have been prepared in accordance with the Charities SORP IFRS 1021 leffective l January 20151 and the United Reformed Church guidance. The financial statements have been prepared under the hlstorical cost conventlon. In¢omlng resources All voluntary giving is included in the financial 5tstements for the period in which it 15 received, Donations under Gift Aid plus the associated tax COVery are recognised as income when the donatlon is recerved, Legacies are accounted for when their receipt Is probable and can be property quantified. All other income Is generally recognised when it is Ce[Vable. Resources expended The URC Mlni5try & Mission Fund contributlon. which goes towards paying for ministers, stlpends and central costs. is paid monthly and is included in the financial statements for the year to which it relates. Resource5 expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular actlvity to which they relate. Governance costs represent direct expenditure on the governance of the church, includin8 the production and Independent scrutiny of these financial Statements. As most of the management and activity of the church is carried out by volunteer5. thi5 intangible cost is not included In the financial statements a5 this voluntary contribution to the life of the church is incalculable. Tanglble fixed a$5ets Equipment, fixtures and frttings depreciatlon has generalty been provided at an annual rate of 25% reducing balance in order to write off the assets over their estimated useful lrfe. There Is an exception wlth the organ rebuilt In 2016 at a cost of £40,OLXI where depreciatlon 15 applied at a straight line rate over 25 year5. Heatlng system depreciation has been provlded at a straight line rate over 25 years. Freehold property: The Trustees of the church and manse buildings a the URC East Midlands Synod Trust who hold them upon trust for purposes connerted with Abington Avenue URC. The local church 15 responsible for all malntenance and runningcosts. including Insurance. Expenditure incurred on the church and manse is written off Sn the year It is incurred. Taxation As part of the United Reformed Church. the church 15 an excepted charity wlthin the meaning of the Taxes Acts. Accordln81¥, it is potentially exernpt from taxation in respect of income and capital gains received to the extent that such Income or galns are applied to exclusively charitable purposes. No provislon for taxation has been made in these financlal statements. li
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Flnancial Statements- continued for the Year Ended 31 Dernbel 2025 ACCOUNTING POUCIES- tontlnued Fund ac¢ountlng Unrestricted fvnd5 are available for use at the discretion of the church in furtherance of its charitable objectlves. Restricted funds are subjected to Strittl0ns on their expenditure imposed by the donor or contained in the terms of a grant. Pension costs and other pOSttireMent benefits The charity operate5 a defined contribution pension scheme. Contribution5 payable to the charity's pension scheme are charged to the Statement of Financial Activities in the perlod to which they relate. ACTIVITIES FOR GENERATING FUNDS 2025 2024 Fundraising events Caterin8 attivities From mission activlties 673 4,967 3,535 5,932 3.840 9,772 9,175 INVESTMEMf INCOME 2025 2024 Deposit account interest 10,003 8,836 INCOMING RESOURCES FROM CHARITABLE AcfiviTIES 2025 2024 Income from use OfpMiseS 29,398 26.362 TRUSTEES, REMUNERATION AND BENEFITS There was no trustees, remuneration or other benefits for the year ended 31 Dember 2025 nor for the year ended 31 December 2024. Trustees, expense5 There were no trustees, expenses paid for the year ended 31 December 2025, nor for the year ended 31 December 2024. 12
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Financial Ststements- continued for the Year Ended 31 December 2025 STAFF COSTS 2025 2024 Wages and salaries Other pension costs 32,727 737 27,667 743 33,464 28,310 The average monthly number of employees during the year was a5 follows: Child Contact Centre Site supervisorslcleaning Administration 2025 2024 No employees recelved emoluments In excess of£60.OCQ. Senior management personnel comprises the Minister and trustees. none of whom are remunerated by the charity- The Minister Is remunerated directly by the national United Reformed Church. 13
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Flnanclal Statements- continued for the Year Ended 31 December 2025 TANGIBLE FIXED ASSErs Equipment, fixtures & fittin85 Heating System Totals Cost At l January 2025 Additions Disposals 62.497 145,517 208,014 At 31 December 2025 145,517 208,014 Depreclatlon At l January 2025 Charge for year Eliminated on dlsposal 23,542 2,5CNJ 113.522 3,201 137.064 5.701 At 31 December 2025 116,723 142.765 Net b¢)ok value At 31 December 2025 36.455 28.794 65.249 At 31 December 2024 38,955 31,995 70,950 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors Interest due Prepayments Gift Aid 946 5,254 1,889 4.418 1,402 3.821 3.836 12.880 11.530 CREorroRS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Creditors and accruals 11.742 9,918 14 •••••
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Flnanclal Statements- continued for the Year ErKled 31 December Z025 10. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31112125 At 111/25 Unre5trirted funds General fund Property Maintenance Reserve Lift Replacement Reserve Equipment Replacement Fund Pastoral Care Fund Peter Robertson Fund 111,931 13,091 14.39J 5,676 20 171.282 316.391 {3.2161 5.350 619 424 1233} 50 2,994 13131 108,402 18,441 15,009 6.IlXJ 100 171,332 319.385 313 Restrirted funds Dalgle Bequest Parkhou5e bequest (Youth workl Outreach Fund Allotment Fund Kitchen Equipment Fund Jolly Tots Flower Committee Friday Friendship Club Child Contact Centre Meals Delivery project ECO Fund 2,370 1,939 1.208 222 315 1,680 226 5.249 4.248 1,415 175 102 1761 52 2.472 1.863 1,260 222 315 1,874 226 4,768 4,189 1.476 175 194 14811 1591 61 19,047 { 2071 18,840 TOTAL FUNDS 335,438 2,787 338,225 Transfers between funds and fvnd purposes: Frlday Friendshlp Club, Jolly Tots and Flower Cornmittee are all small funds managed by various activity groups wlthln the church. The Daigle Bequest Fund was a legacy glven for the purpose of an annual outing for members of the Friday Lunch Club. The bequest from the late Mrs Parkhouse is to be used in youth work. The Outreach Fund arises from a specific donation for outreach work. The Allotment Fund arlses from grants given specifically for this ministry. The ECO Fund represents income to be used to further our ECO Church credentials. The Meals Delivery projert was to subsldi5e our meals delivery to those in need during the Covid lockdown and will be repuosed in 2026. The Equipment Replacement Fund, Lift Replacement reserve and Kitchen Equipment Fund are to set aside funds to cover replacement of equipment in the future. 15
ABINGTON AVENUE UNITED REFORMED CHURCH Notes to the Finandal Statements- contlnued forthe Year Ended 31 December 2025 10. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund Property Maintenance ReseNe Lift Replacement Fund Equipment Replacement Fund Pastoral Care Fund Peter Robertson Fund 143,379 11,316 619 424 146,595 5,966 13,216 5,350 619 424 { 2331 50 2.994 233 1,067 153,861 1.117 156,855 Restrlrted funds Dai8le Bequest Parkhouse bequest (Youth workl Outreach Fund Allotment Fund Kltchen Equipment Fund Jolly Tots Flower Committee Frlday Friendship Club Child Contact Centre Meals Delivery projert ECO Fund 102 83 52 102 (76) 52 159 1,292 1,098 194 285 7.890 61 766 7,949 14811 1591 61 9.765 9.972 12071 TOTAL FUNDS 166,620 163,833 2.787 16
ABINGTON AVENUE UNITED REFORMED CHURCH Detslled Statement Df Flnanclal Actlvltles for the Year Ended 31 Detember 2025 2025 2024 INCOMING RESOURCES Voluntary Income Collertions and other congregation gtving Other donations Gfft Aid recoverable Grant5 Legacies Other income (including NACP} 75,465 10.067 17,173 10,915 77,083 758 15,070 8,659 3,000 7.671 7,441 121,062 112.241 Artivltles for8eneratlng funds Fundraising events Catering activities 226 5.932 673 4,967 6.158 5,640 Investment Income Deposit account interest 10,003 8,836 Ineominz resources from tharitable artlvltles Income from use of premises 29,398 26,362 Totsl Incoming resources 166,620 153.079 RESOURCES EXPENDED- see following pa£ This page does not form part of the statutory finaneial statements 17
ABINGTON AVENUE UNITED REFORMED CHURCH Detailed Statement of Flnanclal Actlvltles for the Year Ended 31 December 2025 RESOURCES EXPENDED 2025 2024 Church actlvftles Wages and related costs Pensions URC Ministry and Misslon contribution Other worship and ministry Cosls Contribution5 to NACP Premises costs Telephone Office costs (computers, copier, postage and stationery) Manse costs General maintenance Minister5 motor & travel costs Sundries Fundralslng costs Mission and charitable 8iving Child Contact Centre and crèehe costs Youth & children's work costs Peter Robertson Fund 8rants Ito outside organisationsl 33,699 737 47.736 4,544 5,676 42.714 1,092 1.888 3,734 27,667 743 46,513 3,078 5,676 43,4 1,097 3,156 5,828 2,607 652 1,366 1,827 5.329 866 2,682 5.(XJO 858 3,543 4,314 153.956 149.752 Caterlng costs Kitchen costs 4,176 4,711 4,176 4,711 Other resources expended Depreciation of heating system Depreciation of equipment, fixtures and fittings Loss on disposal of tan8ible fixed assets 2.500 3,201 2,500 3,735 5.701 6,235 TDtsI resources expended 163,883 160,698 Net surplus/ (deflcltl 2,787 17,6191 This page does not form part of the Statutory financial statements 18