Reglstered Charlty Number . 1154373
OAT STREET UNITARIAN CHAPEL
TRUSTEES. REPORT
AND
FINANCIAL sfATEMEfvirs
POR THE YEAR ENDED
31 DECEMBER 2024
Page l of 14

OAT STREET UNITARIAN CHAPEL
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024
Andrew Webb
Jane Couper
Rosemary Restall
Chrfs Grove
Charlty NUm￿r
R¢gl•tsr¢d OfflGo
1154373
Oat Street
Evesham
WRII 4PJ
Uoyds Bank PIC
19 Hlgh Street
evesham
WRII 4DQ
Cox & Hodgetts
De Montfort House
Evesham
WRII 4HS
Banknrs
Soll¢ltorn
Independènt examlner
L4ur4 Carter
Page 2 of 14

OAT STREET UNrrARIAN CHAPEL
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees, Report
Indeperbdent ExamIne￿S Report
statement of Flnanical Acuvltles
Balance Sheet
Notes to the Flnanclal Ststements
Pdge 3 of 14

OAT STREET UNrrARIAN CHAPEL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present thelr ann￿1 report and flnandal statements for the year eThded 31 December 2024 .
The trustees present tt*ir report wlth the financlal statemats of the charity for the year ended 31
December 2024. The trustees have adopted the provlslons ot Accountlng and P*portlng by Charftles:
Statement of P£commended Practlce appllcable to charltles preparing their accounts in accordance wlth
the Flnancial Reportlng Stsndard appllcable In the UK and p￿ublIC of Ireland (FRS 102) (effectlve I
January 2019).
ObJectlv•s and alms
The obiect of the Charlty Is the promotkn of rellglon In accordance with the principles of the General
Assembly of Unltarlan and Free Chrlstlan Churthes.
Publlc l>enefft
In pursult of the Objects of the Charity. the Tn&ees provlde a place of hr•rshlp lor all to attend.
During the year, the Trust has cortlnued to wrsue the Oblectfves of the Charlty.
FINANCIAL REVIEW
Flnanclal posltlon
The defidt for the Unrestr1rt￿ fund for 2024 was £6.24912023- Surplus of £5.199>.
Resem5 poII¢y
The Ihjstees have pursued a pollcy of malntalnlng the property of the Charlty and of sUPPOrtlng the
rellglou5 and other charltable work of Unltarlans In Evesham and Malvern.
sniucruRE. GOVERNANCE AND IWIAGEMEirr
Governlng docum•nt
The charity is controlled by its governlng documenL a deed of t￿￿ and constitits an unlncorpordted
charlty.
The Govwnlng Document ts the constliutsn adopted on Ilth March 2012.
The Governlng Document provldes for a maxlmum of elght Managlng Trustees. The ltrustees are
empowwed to flll any vaoncles In thelr rank&
Inductlon and tralnlng of new trustoes
The Chalrnlan of the Trustees 5s responslble for the Inductlon of any new Trustees Includlng awareness of
the dutles of a Trustee. and awareness of the Govemlng Oocumrt admlnlstratlve procedures. arrfl the
hlstorlcal and phllosophlcal appmach of the Charlty.
The 8rftlsh & Forelgn Unltsrfan Assock¥on (Incorporated)
Essex Hall. 1-6 Essex StreeL London. WC2R 3HY
STATEMEpif OF TRusfEES' RESPOMSIBILMES
The trustees are responsible for preparlng the Report of the Tnstees and the finarKlal statements In
accordance wlth appllcable law arKI Unlted Klngdom kcounting Starmlards (United Klngdom Generally
Accepted Accounting Practice).
The law appllcable to chafltles In England and Wales. the Charltles Art 2011. Charlty (Accounts and
Reports) Regulatlons 2008 and the provlslors of the tnst deed requlres the tnJstee5 to prepare financlal
statements for each financlal year whlch glve a tn* and falr vlew of the stste of affalrs of the charlty and
Page 4 of 14

of the incoming resources and application of resources. including the income and expenditure. of the
charity for that period. In preparing those financial statements. the trustees are required to
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charity SORP..
make judgements and estimates that are reasonable and prudent:
prepare the financial statements on the going concern basis unless it is appropriate to presume that
the charity will continue in business.
The trustees are responslble for keeping proper accountin9 records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the financial
statements comply with the Charitie5 Act 2011. the Charity (Accounts and Reports) Regulations 2008 and
the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and
hence for takin9 reasonable steps for the prevention and detection of fraud and other iThegularities.
The tnjstees are responsible for the maintenance and integrity of the charity and financial infomation
Included on the charity'5 website. Legislation in the United Kingdom govemlng the preparation and
dlssemination of financial statements may differ from legislation in other jurisdictlons.
Thls report was approved by the tnjstee and signed on its behalf by:
2za M, 28Ls-
Jane Couper
Trustee
Date . 20 June 2025
Pdge 5 of 14

OAT STREEf UNITARIAN CHAPEL
INDEPENDEKf EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Ind¢pftthrt examln•ts rwrt to the tn￿ee9 of Oat Stra•t Uftllarlan Chapel
I report to the chartty trustee5 on my examlnatlon of the Kcounts of Oat Street Unltsrlan Chapel Ithe
Trust) for the year ended 31 December 2024.
Responslbllltles and b•g1• of rnport
As the chartty trustee5 of the Trust you are respor6lble for the preparntlon of the accounts In accordance
wlth the requlrements of the Charftles Art 2011 l*he Art).
I report In respect of my examlrwtlon of the Ibjsvs accounts carTled out under Settlon 145 of the Art and
In carrySng out my examlnatlon I have followed al appllcable Dlrertlons glven by the Charlty Comm15slon
under Sectlon 14515)(b) of the ACL
I have completed my examlnatlon. I conflrn) that rK) materlal matter5 have come to my attentlon In
connertlan wlth the examlnatlon gfvlng me cause to belleve that In any materlal respect;
l. accountlng records We￿ not kept In respert of the Tn* as requlred by Sectlon 130 of the ACL. or
2. the accounts do not accord wlth th0￿ records: or
3. the accounts do not comply wlth the applScable requlrements concernlng the fomi and content of
accounts set out In the Charltfjes (Accounts and Worts) Regulatlons 2008 other than any
requlrement that the accounts glve a tn￿ and falr vlew whlch Is r￿t a matter consldered as part of
an IndeperKlent examlnatlon.
I have no concerns and have come acrn5s r￿ other m)tteis In connectlon wlth the examlnatlon to whlch
ttentlon Should be drnwn In thls report In order to enaljle a proper understandlng of the accounts to be
reached.
Name: Laura tsrter
Date: 27 June 2025
Pdge 6 of 14

OAT STREET UNITARIAN CHAPEL
STATEMEKf OF FINANCIAL AcnvmES
FOR THE YEAR ENDED 31 DECEMBER 2024
Recommended
Categor1￿ by a¢tlvlty
unrutrI￿ Restrfcw Totsl Funds Total Funds
2024
2023
Income and
endowments from:
Donatlons and legacles
17,366.68
42,332.22
59.698.90
59,672.51
Investments
5.525.00
5525.00
5.816.34
Tot•1
22.891.68
42.332.22
65,223.90
6S.488.85
ExpMdltur• on:
Charltsble actlvltles
29.116.80
25.804.90
54,921.70
48,948.45
24.00
32.00
56.IXI
70.00
Trtal
29.140.80
25.836.90
54.977.70
49.018.45
In¢omel(exp•ndlturn>
Other recognlsed
galnslllosses):
Galns and losses on
revaluatlon of flxed
assets for the charfty's
own use
1&249.12)
16,495.32
10.246.20
16A70.40
1176.32)
funds
16249.12)
16.495.32
10.246.20
16.294.08
R•¢on¢lllatlon of
fvnds:
Total funds brought
forward
161,034.53
18,619.12
179.653.65
163,359.57
Total funds carrt•d
forward
134,785AI
35.114.44
189.899.•5
179.653.65
Pdge 7 of 14

OAT STREEf UNrrARIAN CHAPEL
BALANCE SHEEr
FOR THE YEAR ENDED 31 DECEMBER 2024
Restrfcted
Income
fvnd$
Total
Funds
2024
Total
Funds
2023
Recommended ¢ategorfeB by
actlvlty
Unrostrlrted
fund¥
Fixed assets
Tanglble assets
Total flxod agsets
100,096.00
127.99 100.223.99 100.279.99
100,096.00
127.99 100.223.99 100.279.99
Current assets
Cash at bank and In hand
48.658.56
34.986.45
83.645.01
73,780.31
T¢Jtsl curY¢rt assets
48.658.56
34.986.45
83.645.01
73.780.31
Total net as••ts or Ilabllltlo•
148.754.56
35.114.44 183.869.00 174,060.30
Fund• of the Ch•rfty
Unrestrlcted funds
io
154.785.41
154,785.41 161.034.53
Restslcted Income funds
io
35,114.44
35,114.44
18.619.12
Endowment funds
io
Total lund8
154,785.41
35.114.44 189,899.85 179.653.65
The flnanclal statements were approved by the tN#ees on20 June 2025 and slgned on Its behalf by:
Jane Couper
Trustee
Date . 20 June 2025
Page 8 of 14

OAT STREET UNITARIAN CHAPEL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
l. Accountlng Pollcles
The prfnclpal accountlng polldes adopted by the Charlty, whlch Is a publlc benefit entlty, In the
preparatlon of the accounts are as follows.
1.1 Basls of proparatlon
These accounts have been prepared under the hlstorfcal cost conventlon, as modffied by the Incluslon of
charltable propertles and fixed asset Investments and Investment propertle5 at valuatton.
These accounts have been prepared In accordance wbth "Accountlng and Reportlng by Charftle5:
Statement of Recommended Practlce appllcable to charltles preparlng thelr accounts In accordance wlth
the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102)" (effectlve I
January 2019) - (Charftles SOAP (FRS 102)). the Rnanclal Reportlng standard appllcable In the UK and
Republlc of Ireland (FRS 102) and the Charjtles Act 2011.
These accounts are presented In pounds sterllng and rounded to the nearest pound.
1.2 Golng concern
The Trustees have prepared flnanclal prolectlons. taklng Into conslderatlon the current economlc
condltlons and have, at the tlme of approving these accounts, a reasonable expectauon that the charlty
has adequate resources to continue in operdtlonal exlstence for the foreseeable future. Thus they
continue to adopt the going concern basls of accountlng In preparlng the accounts.
1.3 Income from donatlons or grants
Income from donatlons and grnnts Is recognlsed when the charlty Is entltled to the funds. the recelpt Is
Probable and the amount can be measured rellably. For donatlons, thls Is usually on recelpL For grnnts,
thls Is usually when a formal o'er Is made In wrltlng. If a donatlon or grant contalns terms and condltlons
outslde of the chaTIty'5 control Ylhlch must be met before the cha￿ty Is entltled to the fvnds. or Sf the
donor speclfles that the funds must be used In future tlme pertods, then the Income Is deferred.
1.4 Tax reclalms on donatlofts and glfts
Glft Ald recelvable Is Included In Income when there Is 8 valld declaratlon from the donor. Any Gfft Ald
amount recovered on a donatlon 15 consldered to be part of that glft and Is treated as an addltlon to the
same fund as the Inltial donatlon unless the donor or the tern￿ of the appeal have specified otherwise.
1.5 Income from Charltablo artlvltles
Income from charftable actlvltles Is recognlsed over the perlod to whlch the Income relates. Concert fees
are recognlsed at the date of the event. PIeMbe￿hlp fees are recognlsed over the perlod of the
membershlp. Rent 15 recogn15ed over the perlod to whlch It relate& Any amounts relatlng to future
perf¢xls are deferred.
1.6 Expendlture
Expendlture Is ￿OgnISed when a present legal or construct•ve obligation exists at the balance sheet
date as a result of a past evenL It Is probable that a transfer of economic beneflts will be requlred to
settle the obllgatlon, and the amount can be estlmated rellably. It is Inclusive of VAT whlch cannot be
covered.
Direct costs are those costs whlch directly attribute to Its actlvltles. Wages and salarles are allocated to
dlrect costs based on an estlmate of tlme spert on charltable actlvltles by staff member5.
Support costs Include staff costs and are those whlch do not produce a dlrect output. Stsff costs relate to
speclfic actlvltles and this Is refierted In the allocatlon of payroll costs based on the percentage of tlrne
spent.
All costs. Indudlng governance costs. are allocated between the expendlture categorfes of the charfty on
a basls deslgned to reflect the use of the resource. Costs relatlng to a partlcular actlvlty are charged
directly: others are apportSoned on an appropriate basls.
Support costs and ovetheads have been calculated by allocatlng staff tlme to the level of Invofvement In
the varlous actlvltles ot the Charfty.
1.7 Taxatlon
Pdge 9 of 14

The organlsatlon Is a regtstered Char￿ and has no liablllty to Income tsx or corporatlon tax on Its
charltable actfvitles during the year.
1.8 Fund accountlng
Unrestricted funds are those funds whlch are avali able for use at the dlscretion of the Trustees In
furtherance of the general obiethes of the charfty and whkh have not been destgnated for other
Restrirted funds are funds whlch are to be used In accordance wlth speclfic restrictions imposed ty
donots or which have been ralsed by the charlty for partlcular purposes.
1.9 Tanglble flxed assets
Tanglble flxed assets. as land arKI bulldlng5. planL vehlcles and ewlpmenL a￿ held to provlde an
on-golng economic benefft to a charlty through thelr contributlon. dlrecty or Indjrectly, to the provlslon of
goods or seNlces by the charlty.
Tanglble fixed assets. other than freehold land. are stated at Cost or valuauon less depreclatlon and any
provlslon for Impalrn)enL Depreclatton Is provlded at rates calculated to wrlte off the cost or valuation of
flxed assets. less thelr estlmated ￿klUa1 value. over thelr experted useful Ilves on the followlng basls:
Nam¢
Plant and Machlnery
Aats l%}
20%
Year
Reduclng Balance
2. Income from Donatlons and Legacles
Analysls
Restrlcted
Income fvnds
Totsl funds
2024
T•>tsl funds
2023
funds
D¢)naUon and
glfts
General grants
provlded by
Govemmenuothff
charStles
Glft Ald
Legacle5
7,758.56
6.742.22
14.500.78
25.871.33
8,000.00
35.590.00
43.590.00
22.250.00
1.608.12
1.608.12
1,491.53
10,059.65
17.366.68
42J32.Z2
59.698.90
59.672.51
3. Income from Investments
Analysls
Totsl fvnds 2023
Interest Income
Rental and I&￿Ing
Income
200.93
5.525.00
5.525.00
5.61S.41
5.525.00
5.525.00
5,816.34
Pdge 10 of 14

4. Analysls of Recelpts of Government Grnnts
Thls y••r
DoKrfptlon
Mldl•nd Unltsrf•n A88od
Unrestrlrted
8,000.00
Wood Grwn Tnmt
15,000.00
Mldland Unftarfan A•soclatlon
20,590.00
T•Xal
43.590.00
Last yaar
DascrfNlon
Mldland Unltarfan A••ocl
Unre5tr1rted
7.000.IK)
15,000.00
North Malv•rn Chapol Th
250.00
T•tsl
22.250.00
Thls y￿r
Last year
Please pmvlde detalls ofany unfvlfflkd
conditlon5 and othercontlngencles
ttachlnq to grnnts thathave been
recognisedln Income.
Thlsy
Last year
Hease glve detalts of other fonns of
overnment asslstance from whlch the
chartty has dlrertly beneflted.
5. Expendlture on Charltabl• Artlvltles
Totsl fvnd• 2024
Totsl funds 2023
Analysls
Charfty management & admlnlstratlon
Prlnting and statlonery
other prem15es costs
Mlnlstry Costs
Room hlre and resources
Ught and heat
Sundries
Support Costs
6.286.50
1.067.99
11.998.28
28,103.65
3.419.49
2,916.29
630.50
499.00
983.67
11,083.10
23.513.25
6,346.09
5.292.28
970.06
760.00
54.921.70
48.948.45
6. Support Costs
Tot•1 funds 2024
Totsl funds 2023
Analys18
G¢)v¢rnan¢• Costs
Accountants fees
499.00
760.00
499.00
760.00
Page 11 of 14

7. Other Expendlturn
Tijtsl funds
2024
Totsl funds
2023
Analysls
fvnds
Incomo funds
Depreclatlon
Charge for
the Year-
Plant &
Machlnery
24.00
32.00
56.00
70.00
32.00
70.1)0
8. Tanglble Flxed Assets
Pr•ohold Land & Bulldlngg
Plart & Machln¢ry
.1 Cagt or valuatlon
At 01 January 2024
Addltlons
100.000.00
349.99
DISpo￿lS
Revaluatlon5
Transfers
At 31 December 2024
100.000.00
349.99
8.1 Depredatlon •nd Iffip•lrnKnts
At Oljanuary 2024
Charge for the year
Dlsposals
Revaluatlons
70.00
56.00
Translers
At 31 December 2024
126.00
8.3 Not book value
At Oljanuary 2024
At 31 December 2024
ioo.000.00
279.99
100.000.00
223.99
9. Cash at bank and In hand
Totsl lunds 2024
Totsl fvnds 2023
Cash at bank and in hand
83.645.01
83,645.01
73,780.31
73.780.31
10. Charlty funds
10.1 Detalls of materlal funds held and m•v¢ments durfng the CURREKf reportlng
perfod
Pdge 12 of 14

Fund bgl•nces
Galns
Fund
balances
carrled
forwayd
Fund names
funds
161.034.53 22.891.68
29.140.80
154.785.41
Income
funds
18.619.12
42.332.22
25,836.90
35,114.44
179.653.65 65.223.90
54.977.70
189.899.85
10.2 Detalls of materlal funds held and movements durlng the PREVIOUS
reportlng perlod
Totsl
Pund
G•lns
and
Fund
balances
arrfed
forward
brought
forward
funds
155.836.15
37.178.61
31,803.91
(176.32) 161.034.53
Regtrl¢t¢d
Incomo
funds
7.523.42
28.310.24
17.214.54
18,619.12
Total
163.359.57 65.4A85
10.3 Transfers between funds
49.018A5
1176.32) 179.653.65
Thls Year
Between Unrestr1￿ and restrlrted lunds
Between endowment and restricted funds
Between endowment and unreStrIc￿ fvnds
Last Yo•r
Between Unrestric￿ and restricted funds
Between endowment and restri￿ funds
Pdge 13 of 14

11. Average Number of Employees
Average Employees
Thls y¢Jr
Last year
Averdge number of employees
Totsl Employees
Average number of employees durfng thls year :O and Last year: O
Page 14 of 14