2025-12-31-accounts

Charity Registration Number : 1154373

OAT STREET UNITARIAN CHAPEL

A CHARITABLE UN-INCORPORATED ASSOCIATION TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

OAT STREET UNITARIAN CHAPEL

CONTENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Legal and Administrative Information	......................................................................................	1
Trustees' Report	......................................................................................	2 - 3
Independent Examiner's Report	......................................................................................	4
Statement of Financial Activities	......................................................................................	5
Balance Sheet	......................................................................................	6
Notes to the Financial Statements	......................................................................................	7 - 13

OAT STREET UNITARIAN CHAPEL

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees	Mark Hutchinson
	Peter Knight
	Andrew Webb
	Jane Couper
	Rosemary Restall
	Chris Grove
Charity Number	1154373
Registered Ofce	Oat Street
	Evesham
	WR11 4PJ
Bankers	Lloyds Bank Plc
	19 High Street
	Evesham
	WR11 4DQ
Solicitors	Cox & Hodgetts
	De Montfort House
	Evesham
	WR11 4HS
Independent Examiner	Taylorhobbs Limited
	Cherry Trees Barn
	Walcot Lane
	Pershore
	WR10 2AL

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OAT STREET UNITARIAN CHAPEL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The trustees have adopted the provisions of Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the Charity is the promotion of religion in accordance with the principles of the General Assembly of Unitarian and Free Christian Churches.

Public beneft

In pursuit of the Objects of the Charity, the Trustees provide a place of worship for all to attend.

ACHIEVEMENT AND PERFORMANCE

During the year, the Trust has continued to pursue the Objectives of the Charity.

FINANCIAL REVIEW

Financial position

The surplus for the unrestricted fund for 2025 was £5,922 (2024 - Deficit of £6,249).

Reserves policy

The Trustees have pursued a policy of maintaining the property of the Charity and of supporting the religious and other charitable work of Unitarians in Evesham and Malvern.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

The Governing Document is the constitution adopted on 11th March 2012.

Recruitment and appointment of new trustees

The Governing Document provides for a maximum of eight Managing Trustees. The Trustees are empowered to fill any vacancies in their ranks.

Induction and training of new trustees

The Chairman of the Trustees is responsible for the induction of any new Trustees including awareness of the duties of a Trustee, and awareness of the Governing Document, administrative procedures, and the historical and philosophical approach of the Charity.

Custodian Trustee

The British & Foreign Unitarian Association (Incorporated)

Essex Hall, 1-6 Essex Street, London, WC2R 3HY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and

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applkatlon of resources, Includln9 the Income and expendoture, of the cha￿ty for that pertod. In prepadn9 those llnanclal statements. the trustees are rnqLtlred to: selert 5ultable accountlng policie5 and then apply them consistentty: observe the methods and prlncSples in the Charity SORP; make Judgements and estlmate5 that are reasonable and pruden¢- prepare the flnanclal statements on the golng concern basis unle55 It is approprfate to presurne that the chartty will contlnue in buslness. The tntstées are responslble for keeplng pmper •ccountlng retords whlch dlsclose wlth reasonable accvracy at any tlme the financlèl posltlon of the charity and to enable them to ensure that the financial staternents comply wlth the Charities Act 2011. the Cha￿ty IAccounts and Reports) Regulatlons 2008 and the Provisions of the trust deed. They are also responsible for 5afeguardln9 the assets of the charty and hence for takln9 reasonable steps for the preventlon and detection of fvaud and other I￿gUlarItIes. The trustees are responsible for the marntenance and integrity of the charfty ant1 flnancial informat¢on included on the charlty's webslte. Legislation In the Unlted Ktngdom govemlng the preparatlon and dlssemlnation of fin•nclal Statements may dlffer from le9lslatlon In otherlurf5dlctlon5. This report was appmved by the trustees and slgned on Its behalf ty. Jane Couper Date .' 28 Jun• 2026 Page3of13

OAT STrEEf UNrrARIAN CHAPEL INDEPENDEKf EXAMINER'S REpoKr FOR THE YEAR ENDED 31 DECEMBER 2025 Inde￿￿￿t Examlners Rewt to thellu5tee5 ofoat street Unltarlan Cha I repDrt to the Charity Tn￿tee5 on my ￿amInatIon of the acc(wJnts of the charSty for thè year entsj 31 Oecember 2025 whlch con5tsts of the siatement of flnanclal xUvltles.bJl4rKe 5heÈt and the rekited notes Re6P0b￿lIlIIftIé# •nd b•¥l¥ •f report As the Char￿'S trustees you a￿ respor6lt4e of the aC(r￿ts in accordants TNIth the requlrements ofthe Charities kt 2011 (Yie I report In rtspect of rny ￿M1ftat￿ of the chariV5 acC￿nts carried out undw setilon 145 of the Art and In carrylrMJ out my examlnation I have folh¥Rd all the applkable Dirtctknrffj gfven ty the Charlty Commbon under sectlon 14515llbl of the Act The charity's grnss iftcome exceeded £25.lJl)O and l am qualfd to urthrtake examination ty behn9 a quallfied mernber dAAr I have completsd my examlnation. I confinn that no materbal rnattews have come to my attentlon In connectlon wlth the examlnotlon (other than that dtscktsed beh)¥rt * whlth gl¥e5 MÈ cause to ljellwe th In. any matérfal respec . the accounting recoryls were not kept in accorthnce Wbth 5eckn 130 of the 0￿rI￿eS ACL. or . the accounts dld accord wlth the accountlrwj records; or the accounts dld not tomply wlth the appllcable requirements toncemlrwJ thè fomi and cortent of accounts Set out In the Chadtle5 (kcounts and Reports) P4uktJns 2008 other t￿n any ￿￿Tern￿nt that the accounts give a 'true and falff View T*thkh ts not • matter col￿dered as part of an Indeperthnt examlnatlon. I have no concerns and have come acmss no other mattw5 in coftnec￿n with the examlnatlon to which attentlon should be drnwn In ihs report In onkrto wable a proper undwstandirwJ of the accounts to be reached. Name: Cwrt•r for and on behalf of laylorhobh Date: 28 Juty 2026 Page4d13

OAT STREET UNITARIAN CHAPEL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Charitable activities 4 Other 6 Total Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds £ 12,364 13,466 25,830 19,889 19 19,908 5,922 2,705 8,627 154,785 163,412	Restricted funds £ 5,974 - 5,974 11,153 26 11,179 (5,205) (2,705) (7,910) 35,114 27,204	Total Funds 2025 £ 18,337 13,466 31,803 31,042 45 31,087 716 - 716 189,899 190,615	Total Funds 2024 £ 59,699 5,525
				65,224
				54,920 56
				54,976
				10,248 -
				10,248 179,654
				189,902

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OAT STREET UNITARIAN CHAPEL BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 Recommended categorfes by actlv5ty Unre5trirted funds Restrlcted fvnd5 Total Funds 2025 Total Funds 2024 Notes Fixed assets Tangible assets 100,077 102 100.179 100,224 Total flxed assots 100.077 102 100,179 100.224 cUr￿￿t assets Debtofs 292 292 6.031 Cash at bank and in hand 61.164 29,807 90.971 83,645 Total Cyrrtrnt assets 61.456 29.807 91.263 89.676 Creditors.. amounts falling due wilhln one year Net current asset5 io 825 825 60,631 29.807 90,438 89,676 Total n•t •ssets 160.708 29.909 190,617 189.900 Funds ofthe Charlty Unrestricted funds li 163,412 163,412 154.785 Restricted fvnd5 li 27.204 27,204 35.114 Endowment funds li Total funds 163,412 27.204 190.615 189.899 The financial 5tatement5 were approved by the tru5tee5 on 28 lune 2026 and signed on its behalf by.. Jane Couper Trustee Date .' 28 June 2026 Page 6 of 13

OAT STREET UNITARIAN CHAPEL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Charity for Oat Street Unitarian Chapel is a Charitable Un-incorporated Association in Charity Commission for England and Wales. The registered office is Oat Street, Evesham, WR11 4PJ.

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

1.4 Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

1.5 Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

1.6 Income from charitable activities

Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.

1.7 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.

Direct costs are those costs which directly attribute to its activities.

All costs, including governance costs and overheads, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

1.8 Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

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1.9 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

1.10 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.11 Tangible fixed assets

Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Name Rate (%) Method Plant and Machinery 20% Reducing Balance

2. Income from Donations and Legacies

Analysis Donation and gifts General grants provided by Government/other charities Gift Aid Legacies Total	Unrestricted funds £ 6,592 500 1,272 4,000 12,364	Restricted funds £ 679 5,295 - - 5,974	Total funds 2025 £ 7,270 5,795 1,272 4,000 18,337	Total funds 2024 £ 14,501 43,590 1,608 -
				59,699

3. Income from Investments

Analysis Interest income Rental and leasing income Total	Unrestricted funds £ 157 13,309 13,466	Total funds 2025 £ 157 13,309 13,466	Total funds 2024 £ - 5,525
			5,525

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4. Expenditure on Charitable Activities

Analysis Unrestricted funds £ Bank charges 39 Charity management & administration - Advertising and marketing 118 Printing and stationery - Other premises costs 10,046 Ministry costs 3,310 Room hire and resources 1,350 Light and heat 3,611 Sundries 875 Total 19,349 Support Costs 540 19,889 5. Support Costs Analysis Support Costs Governance Costs Accountants fees 6. Other Expenditure Analysis Unrestricted funds £ Depreciation Charge for the Year - Plant & Machinery 19 Total 19	Unrestricted funds £ 39 - 118 - 10,046 3,310 1,350 3,611 875 19,349 540		Restricted funds £ - 5,544 - 77 - - 4,204 - 1,328 11,153 -		Total funds 2025 £ 39 5,544 118 77 10,046 3,310 5,554 3,611 2,203 30,502 540		Total funds 2024 £ - 6,286 - 1,068 11,998 28,104 3,419 2,916 630 54,421 499
	19,889		11,153		31,042		54,920
			Restricted funds £ 26 26		Total funds 2025 £ 540		Total funds 2024 £ 499
					540		499
					Total funds 2025 £ 45		Total funds 2024 £ 56
					45		56

5. Support Costs

6. Other Expenditure

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7. Tangible Fixed Assets

Freehold Land & Buildings £ 7.1 Cost or valuation At 01 January 2025 100,000 Additions - Disposals - Revaluations - Transfers - At 31 December 2025 100,000 7.2 Depreciation and impairments At 01 January 2025 - Charge for the year - Disposals - Revaluations - Transfers - At 31 December 2025 - 7.3 Net book value At 01 January 2025 100,000 At 31 December 2025 100,000 8. Debtors: Amounts falling due within one year Analysis of Debtors Total funds 2025 £ Prepayments & accrued income 292 Other debtors - Total 292 9. Cash at bank and in hand Analysis Total funds 2025 £ Deposit Account 30,157 Cash at bank and in hand 60,814 Total 90,971 10. Creditors: Amounts falling due within one year Analysis of Creditors Accruals and deferred income Total	Freehold Land & Buildings £ 100,000 - - - -	Freehold Land & Buildings £ 100,000 - - - -	Plant & Machinery £ 350 - - - - 350 126 45 - - - 171 224 179 Total funds 2024 £ 438 5,593
	100,000
	- - - - -
	-
	100,000
	100,000
			6,031
			Total funds 2024 £ - 83,645
			83,645
			Total funds 2025 £ 825
			825

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11. Charity funds

11.1 Details of material funds held and movements during the CURRENT reporting period

	Fund				Fund
Fund names	balances brought	Income	Expenditure	Transfers	balances carried
	forward				forward
	£	£	£	£	£
Unrestricted funds
Unrestricted General Funds	154,785	25,830	19,907	2,705	163,413
Restricted funds
Restricted funds	35,114	5,974	11,179	(2,705)	27,204
Total	189,899	31,804	31,086	-	190,617
11.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names	Fund balances brought forward		Income	Expenditure	Fund balances carried forward
		£	£	£	£
Unrestricted funds
Unrestricted General Funds	161,035		22,892	29,141	154,785
Restricted funds
Restricted funds	18,619		42,332	25,837	35,114
Total	179,654		65,224	54,978	189,899
11.3 Transfers between funds
This Year
					Amount
					£
Between unrestricted and restricted funds					2,705
Between endowment and restricted funds					-
Between endowment and unrestricted funds					-
Last Year
					Amount
					£
Between unrestricted and restricted funds					-
Between endowment and restricted funds					-
Between endowment and unrestricted funds					-

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11.4 Designated funds

This year

Planned use	Purpose of the designation	Amount
Last year
Planned use	Purpose of the designation	Amount

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12. Average Number of Employees

Average number of employees Total Average number of employees during this year : 0 and last year : 0	This year £ 0 0	Last year £ 0
		0

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