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2025-12-31-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year 1st January 2025 To 31st December 2025

From

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1157857 Charity's principal address Ipswich Street Stowmarket Suffolk Postcode IP14 1AD

Stowmarket United Reformed Church

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
Trustee name Office (if any) Dates acted if not
**for whole year **
Name of person (or body) entitled
to appoint trustee (ifany)
Mr Brian Hewitt Joint Secretary Church Meeting
Miss Anne Scarff Joint sec and Treasurer Church Meeting
Mrs MaryDurrant Until June 2025 Church Meeting
Mrs Janet Webb Church Meeting
Mrs Helen Freeman Church Meeting
Mr John Webb Church Meeting
Mrs Jane Gurney Church Meeting
Mr Keith Scarff Church Meeting
Mrs Linda Baxter Church Meeting
Mrs Monika Sudirgo Church Meeting
Mrs Pauline Gosling Church Meeting
Mrs Ann Waller From July2025 Church Meeting

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year
Eastern Synod URC

1

February 2025

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Independent examiner Matthew Aldous Matthew Aldous, The Laurel Partnership, 16 Broad St,
Eye. IP23 7 AF

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution

How the charity is constituted Trust (eg. trust, association, company)

Trustee selection methods Elected by Church Members at Church Meeting. (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Activities of the church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the Stowmarket URC constitution. The Elders’ Meeting is responsible for the financial administration of the Church, the care and maintenance of Church premises and the manse. The Elders report to the Church Meeting (all church members are entitled to attend) which has overall decision making and gives general guidance on the life and work of the Church. Groups (Buildings, Finance, Ministry) look at aspects of church matters and report to the Elders meeting. The Finance Group review financial practice using guidance from Charity Commission. A Financial review was held in November 2025 based on cc8. This was approved by Elders. The Elders of the church are Church Members and Trustees. Elders normally serve a 3year period and then are able to be re-nominated. All Elders, and therefore Trustees, are nominated by Church Members and elected at a Church Meeting. The Church is a congregation of the United Reformed Church. All major insurable risks are subject to normal churches’ and employees’

2

February 2025

insurance.

An annual review of the Safeguarding policy is carried out.

Section C Objectives and activities

Summary of the objects of the The object of the Charity is the advancement of the Christian faith for the benefit charity set out in its of the public in accordance with the Scheme of Union of the United Reformed governing document Church. The Trustees have regard to the guidance by the Charity Commission on Public Benefit. The Charity is a Public benefit Entity - we are set up to benefit the general public. Our activities include: Summary of the main Providing regular public worship for all. activities undertaken for the Promoting the Christian Faith. public benefit in relation to Teaching the faith to all ages. these objects (include within Providing training, nurture and activities for children and young people. this section the statutory Serving the community. declaration that trustees have Giving pastoral care and support to members and others in need, had regard to the guidance particularly those in sickness, distress or poverty. issued by the Charity Providing premises and resources for community groups and activities. Commission on public benefit) We are not aware of any detriment or harm resulting from the implementation of our purposes. None of our Trustees are employed by the church. We have one member of our congregation employed as an Administrator. No Trustee benefitted from work at the church and there were no personal benefits paid to Trustees. .

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where We rely on volunteers for our activities. relevant, about:

We regularly review our finances to maximise them.

3

February 2025

Section D Achievements and performance

Summary of the main
achievements of the charity
during the year
- We provided regular Public Worship for all. The worship is led by trained
ministers, or lay people who adhere to the central messages of the Christian
faith. We continue to offer our services on Zoom.
- We promoted the Christian faith. We taught the Faith to all ages through
Services, Meetings, Bible study groups, and Children’s Activities. Children’s
activities are through Sunday School and “Open the Book”, the latter involves a
group from the Church enacting Bible stories at one of the local Primary
Schools.
- We served the Community by providing opportunities for quiet reflection.
- We provided a location for baptisms, weddings and funeral services,
irrespective of whether the individuals have strong Christian beliefs, or not.
- We supported the Stowmarket Food Bank.
- We provided opportunities for the community to come together over
refreshments. Our coffee mornings are warm spaces available to the
community. There was also a Community Brew open to all.
- We continued to give pastoral care and support to members and others in
need, particularly those in sickness, distress, or poverty
- We provided premises and resources for community groups and activities. The
Church allowed a Dance School, Choirs, U3A, and other organisations to use
part(s) of the church premises.
- Organisations hired part of the premises for a variety of events and activities.
- A number of Concerts have been held on our premises.
- Fundraising events for Church funds are also held.
- Some Charity enterprises were offered facilities free of charge or at a reduced
rate.

Section E Financial review

Brief statement of the
charity’s policy on reserves
Details of any funds materially
in deficit
Further financial review details
Youmay chooseto include
additional information, where
relevant about:

the charity’s principal sources
of funds (including any
fundraising);

how expenditure has supported
the key objectives of the charity;

investment policy and
objectives including any ethical
investment policy adopted.
Weretain £10,000 inour accounts as reserves to meet unexpected
demands of a general nature.
Designated funds are held for:Growth; Projects;
Commitment for Life;Organ; and Pirmasens.
In addition we have historic Restricted funds for Local Needs
Benevolent; Coupland;Foord.
NONE
(Optional information)

The principal sources of income are through free will offerings, hire of
premises and fundraising.
A proportion of our income (approx. 1/3rd) is used exclusively for Ministry
and Mission within the wider URC.
We use TSB and CAF banks.
For 2025 Income was £107476and expenditure £115392.
A major problem with the Church Tower has increased our expenses.
This is an on-going situation. Reserves being used.

February 2025

4

Section F Other optional information

We currently have no Minister.

We are exploring alternative uses of our premises to relieve financial and man-power worries.

Despite a loss in income we remain a going concern.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Anne Maureen Scarff Position (eg Secretary, Chair, Treasurer etc) Date 4-2-2026

February 2025

5

Stowmarket URC Charity, Registered Charity No 1157857

Stowmarket United Reformed Church

Ipswich Street

Stowmarket

Suffolk, IP14 1AD

End of Year Financial Statements

Year ending 31[st] December 2025

Accounts based on Accrual Accounting FRS102 SORP 2015

The accounts are prepared in accordance with Charity Law

January 2026

The United Reformed Church Stowmarket - 1157857

Statement of Financial Activities

For the period from 01 January 2025 to 31 December 2025

Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 51,897 15 51,912 61,359
Other trading activities 21,166 21,166 19,624
Investments 5,908 5,908 6,548
Other income 28,504 28,504 19,460
Total income and endowments from: 107,476 15 107,491 106,992
Expenditure on:
Raising funds 20
Expenditure on charitable activities 55,426 683 56,109 58,836
Other expenditure 59,283 59,283 59,507
Total expenditure on: 114,709 683 115,392 118,363
Net income / (expenditure) resources before transfer (7,233) (668) (7,901) (11,371)
Transfers
Gross transfers between funds - in 30,000 30,000
Gross transfers between funds - out (30,000) (30,000)
Other recognised gains / losses
Net movement in funds (7,233) (668) ( 7,901) (11,371)
Reconciliation of funds
Total funds brought forward 137,306 11,073 148,380 159,751
Total funds carried forward 130,073 10,405 140,479 148,380

Statement of Cashflows has not been included, as they are not required due to thresholds.

There are no related party transactions

There may be minor discrepancies in the totals if the pence are not being shown

Page 1a

The United Reformed Church Stowmarket - 1157857

Statement of Financial Activities

For the period from 01 January 2024 to 31 December 2024

Unrestricted
funds
Restricted
funds
Endowment
funds
Total
funds
Prior year
total funds
Income and endowments from:
Donations and legacies
61,248
110
Other trading activities
19,624

Investments
6,548

Other income
19,460

61,359
41,931

19,624
22,308

6,548
5,709

19,460
18,815
Total income
106,881
110
Expenditure on:
Raising funds
20

Expenditure on charitable activities
58,418
418
Other expenditure
59,507

106,992
88,764

20
137

58,836
53,019

59,507
51,718
Total expenditure
117,945
418

118,363
104,875
Net income / (expenditure) resources before transfer
(11,063)
(307)

(11,371)
(16,110)
Transfers
Gross transfers between funds - in


Gross transfers between funds - out


Other recognised gains / losses


4,538


(4,538)
Net movement in funds
(11,063)
(307)
Reconciliation of funds

(11,371)
(16,110)
Total funds brought forward
148,370
11,381

159,751
175,861
Total funds carried forward
137,306
11,073

148,380
159,751

Statement of Cashflows has not been included, as they are not required due to thresholds.

There are no related party transactions

There may be minor discrepancies in the totals if the pence are not being shown

Page 1b

The United Reformed Church Stowmarket - 1157857

Balance sheet (Summary) As at: 31 December 2025

As at 31/12/2025 As at 31/12/2024
£ £
Fixed assets
Tangible assets 7,050 9,601
7,050 9,601
Current assets
Debtors 12,846 3,450
Cash at bank and in hand 121,468 135,408
134,315 138,858
Liabilities
Creditors: Amounts falling due in one year 886 80
Net current assets less current liabilities 133,428 138,778
Total assets less current liabilities 140,479 148,380
Total net assets less liabilities 140,479 148,380
Represented by
Unrestricted
Unrestricted - General fund 37,028 11,166
Designated
Designated - Improvement Fund
Designated - Elizabeth Brown Fund
Designated - Pantomine Fund
Designated - Project Fund 79,533 112,084
Designated - Haughley Fund
Designated - Growth Fund 8,500 8,500
Designated - Building Fund
Designated - Commitment for Life Fund 0
Designated - Pirmasens Fund 381 452
Designated - Organ Fund 3,985 4,377
Designated - Pastorate Fund 645 724
Restricted
Restricted - Pirmasens Fund
Restricted - Local Needs Benevolent Fund 2,206 2,191
Restricted - Coupland Fund 231 231
Restricted - Foord Fund 7,967 8,650
Restricted - Organ Fund
Restricted - Music/Choir Fund
Funds of the charity 140,479 148,380

Note: Trustees agreed that Restricted and Designated Funds are correct Accounts agreed

Signed on behalf of the Trustees …………………………………………………………………………… Date ………………… ………………………..

Page 2

The United Reformed Church Stowmarket - 1157857

Statement of Assets and Liabilities (by code) As at: 31 December 2025

Class and nominal code General Designated Restricted Endowment Total Last year
Fixed assets - Tangible assets
FA102020 : Kitchenette 5,997 5,997 7,497
FA2021 : New Church Microphone 1,052 1,052 2,104
and Camera
Total 7,050 7,050 9,601
Current assets - Cash at bank and in hand
C30 : CAF General Cash Account (91,860) 87,069 7,523 2,732 1,000
C31 : CAF Gold Account 32,791 (3,047) 389 30,133 45,177
C34 : CAF Pastorate Account 645 645 724
C36 : TSB Petty Cash Account 1,535 1,327 2,890 5,753 7,516
C37 : TSB Business Instant Access 82,203 82,203 80,989
Savings
Total 24,670 85,994 10,802 121,468 135,408
Current assets - Debtors
Z05 : Accounts Receivable 12,846 12,846 3,450
Total 12,846 12,846 3,450
Liabilities - Agency accounts
6699 : Agency collections 397 397 80
Total 397 397 80

Liabilities - Provision for liabilities and charges due within one year

Total
Liabilities - Creditors: Amounts falling due in one year
Z04 Accounts Payable 488 488
Total 488 488
Net total assets 37,028 93,044 10,405 140,479 148,380

Page 3

The United Reformed Church Stowmarket - 1157857

Analysis of income and expenditure

Selected period: 01 January 2025 to 31 December 2025

Total
Unrestricted Designated Restricted Endowment This year Last year
Income and endowments from:
Donations and legacies
B7 - Local Needs Benevolent Fund 15 15 110
D1 - Donations Received 83 83 170
D2 - Donations allocated to Specific 150
Funds
F3 - Freewill Offering 36,233 36,233 56,951
G6 - Gift Day 3,375 3,375 3,726
LI - Legacies Received 12,000 12,000
W3 - Commitment for Life 205 205 245
Y2 - Youth and Childrens Work 6
Donations and legacies Totals 51,691 205 15 51,912 61,359
Other trading activities
C1 - Coffee Mornings 2,802 2,802 2,545
P8 - Premises Letting 16,542 16,542 14,479
S1 - Special Fund Raising Events 1,651 1,651 1,667
S5 - SHCT (Cycle Ride) 170 170 180
W2 - Wide Horizons 752
Other trading activities Totals 21,166 21,166 19,624
Investments
I12 - Int on Manse account at Synod 3,887 3,887 3,857
I5 - Int on TSB Business Instant Access 1,214 1,214 1,283
I6 - Interest on CAF Gold a/c 584 584 1,190
I7 - Interest on CAF Cash a/c 4 4 2
Y1 - Yaxley Trust 217 217 214
Investments Totals 5,908 5,908 6,548
Other income
C20 - Church Projects Income 2,480
C22 - Pastorate Money cleared through 4,875 4,875
Cash Acc
F4 - Funerals 240 240
I1 - Income Tax Gift Aid Refund 8,438 8,438 7,731
I14 - Improvement Grants/Donations 300
I2 - Insurance Refund 3,231 3,231
M1 - Magazines 20 20 63
M5 - Manse Costs 3,701 3,701
P28 - Pastorate Group Income 7,748 7,748 7,541
T1 - Transfers from Pastorate 1,344
W1 - Weddings 250 250
Other income Totals 20,756 7,748 28,504 19,460
Income and endowments 99,522 7,953 15 107,491 106,992
from: Grand totals

There may be minor discrepancies in the totals if the pence are not being shown

Page 4

Total This year Last year

Unrestricted

Restricted

Endowment

Designated

Expenditure on:

Raising funds
S03 - Special Fund Raising Events 20
Raising funds Totals 20
Expenditure on charitable activities
A05 - Church Office 966 966 809
D01 - Donations Made 307 307 258
D02 - Donations allocated to specific 140
funds
F06 - Foord exp 683 683 418
G07 - Pirmasens German Twinning 71 71 42
M010 - Manse Costs not shared from 549 549 5,674
1/10/12
M04 - Ministerial Costs/Expenses 2,859 2,859 1,365
M09 - Miscellaneous Exp 5,343 5,343 40
O03 - Organ & Piano Upkeep 392 392 784
O1 - Organist 2,080 2,080 2,120
P010 - Premises Water 1,040 1,040 778
P012 - Office Equip wef 1/1/20 71 71 240
P013 - Pulpit Supply 1,876 1,876 939
P027 - Heating Repairs 1,168 1,168 1,341
P03 - Premises Cleaning 676 676 591
P04 - Premises Electricity 3,402 3,402 5,083
P05 - Premises Fire Precautions 620 620 832
P06 - Premises Repair 9,469 9,469 16,796
P07 - Premises Heating 8,984 8,984 5,075
P09 - Premises Telephone/Broadband 2,316 2,316 1,590
S07 - Salaries 11,084 11,084 12,936
W03 - Commitment for Life 205 205 501
W04 - Worship Miscellaneous 1,547 1,547 1,221
Y02 - Youth and Children 40
Expenditure on charitable 54,756 669 683 56,109 58,836
activities Totals
Other expenditure
B01 - Bookkeeper 2,054 2,054 1,608
B08 - Bank Charges 60 60 60
C022 - Pastorate money cleared through 4,875 4,875
Cash Acc
D03 - Depreciation 2,551 2,551 4,862
E01 - Employee Income Tax Paid 1,385 1,385 933
I02 - Insurance 6,252 6,252 5,880
M07 - Ministry & Mission fund 33,240 33,240 33,696
P028 - Pastorate Group Expenditure 7,827 7,827 8,568
P08 - Premises Letting 735 735 96
T01 - Transfers to Pastorate account 300 300 3,802
Other expenditure Totals 48,903 10,379 59,283 59,507
Expenditure on: Grand totals 103,660 11,049 683 115,392 118,363

There may be minor discrepancies in the totals if the pence are not being shown

Page 5

Paid employees

Staff Costs

Paid employees
Staff Costs
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
This year
£
Last year
£
12470 12936
0 0
0 0
0 0
11031124702011
1247011241005
12936
Band Number of employees
£2000 to £6000 1
£6000 to £10,000 1

Average head count in the year The parts of the charity in which the employees work

This year
Number
Last year
Number
Fundraising - -
Charitable Activities 0.62 0.62
Governance - -
Other - -
Total
0.62
0.62

The church used the services of one part-time cleaner to clean the premises, and a part-time Church Administrator to run the Church Office.

We do not run a defined contribution Pension Scheme

Trustee expenses.

There was no trustee’s remuneration in the year ended 31[st] December 2025

Fees for examination of the accounts

The independent examiner fees.

Independent examiner’s fee 2025 2024
300+vat 300+vat

Page 6

Tangible Fixed Assets

At the beginning of the
year 1/1/2025
Additions
Revaluations
Disposals
Transfers
At end of the year
31/12/2025
Basis*
Rate
At beginning of the year
1/1/2025
Disposals
Depreciation
At end of the year
31/12/2025
Net book value at the
beginning of the year
Net book value at the
end of the year 2025
Freehold land &
buildings
£
Fixtures, fittings
and equipment
£
Total
£
19703 41620 61323
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
19703 41620 61323
SL SL SL

10%
10% &20% 10% & 20%
12206 39515 51721
0.00 0.00 0.00
1499 1052 2552
13705 40568 54273
7497 2105 9602
5998 1052 7050

Items 1, 2 and 3 listed below are assets held by the URC (Eastern Province) Trust as the Custodian Trustees of these assets and hence these items do not appear in the balance sheet of this church. Fixtures, fittings and equipment purchased since 1[st] January 2001 have been capitalized, subject to the following:

to the existing overall value of the church premises, or have a significant immediate realisable value.

  1. The Freehold and contents in the Church in Ipswich Street.

  2. The Freehold of the Manse in Temple Road.

  3. £129,307 invested by the Synod in COIF Bank. (The income alone is expendable, allowable by existing URC policy- may be subject to change).

The church does not have a policy for revaluation of assets .

Page 7

Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total
2025
£
2024
£
0.00 0.00
9973 1432
2873 2018
12846 3450

Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

Analysis of creditors
Bank loans and overdrafts
Accruals and deferred income
Taxation and social security
Other creditors
Total
Amounts falling due
within oneyear
2025
£
2024
£
0.00 0.00
488 0.00
0.00 0.00
0.00 0.00
488 0.00

There is no Security over assets:

Endowment and Restricted Funds

The church has no Endowment Funds

Grant-making policy

Grants made to institutions in a given year are agreed at a Church Meeting.

Page 8

Stowmarket URC Charity Independent Examiner’s Report Year ending 31[st] December 2025

Independent Examiner’s Report to the Trustees of Stowmarket URC Charity

I report to the trustees on my examination of the accounts of Stowmarket URC Charity for the year ended 31[st] December 2025

Responsibilities and basis of report

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 Chairty 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 giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Trust as required by section 130 of the ACT: or

  2. The accounts do not accord with those records: or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair view" which is not a matter considered as part of an independent examination.

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.

Matthew Aldous

Matthew Aldous FMAAT 16 Broad Street Eye IP23 7AF Suffolk

20[th] April 2026