2024-12-31-accounts - St John's United Reformed Church Charity

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ST JOHN'S UNITED REFORMED CHURCH CHARITY

Charity Registration Number: 1179741

Trustees' Report and Unaudited Accounts

Year Ended 31 December 2024

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Legal and Administrative Information

Trustees:

Alison Ensor Lilian Evans The Revd. James Fields Iain Steel Alistair Todd Lorna Todd Sheila Wheeler Dr John Wise Charity Number: 1179741 Principal Address: St John’s URC Hallowell Road Northwood HA6 1 DN Bank: Barclays Bank Leicester LE87 2BB

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Trustees Annual Report Year Ended 31 December 2024

Objectives and Activities

The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the scheme of union of the United Reformed Church.

The charity offers regular Church services which are open to all. These services are held at St John’s United Reformed Church in Northwood and occasionally at St Martin’s United Reformed Church in South Oxhey. Church members are encouraged to undertake further study to enhance understanding of the Christian faith.

The Church buildings at both St John’s and St Martin’s are available for hire by the community and the Board of Trustees are responsible for maintaining the fabric of these buildings.

Achievements and Performance

During 2024 the St. John’s elders held five meetings. Elders attended all meetings in person. At these meetings reports were received on arrangements for worship, property maintenance, finance, and pastoral care of the congregation.

During the year St John’s:

Confirmed that the church would continue to be known as St John’s United Reformed Church, Northwood, following the amalgamation of St John’s URC with Eastcote Northwood Hills URC.
Evolved arrangements for Sunday worship when a minister or lay preacher could not attend.
Concluded arrangements with Thames North Trust for the drawdown of interest from St John’s funds held in Trust.
Continued to work with Seabrook Architects to prepare for the remodeling of the side chapel. Progress included securing planning permission and the appointment of a specialist Quantity Surveyor and engineering consultants for the project.
Installed new sound speakers in the Well and Upper Room and completed repairs to the Tara guttering and footpath leading to the Church car park.
Introduced arrangements for the payment of Performing Rights fees for concerts and recitals held at St John’s.
Completed redecoration and repairs to the Manse at St Martin’s URC, prior to the commencement of a new tenancy in the property.
Continued to support the work of Community Learning Partnership, based at St Martin’s South Oxhey.

Financial review

Income from offerings rose slightly from £16,678 in 2023 to £17,058 in 2024. The trustees are grateful for those who continue to give to the church. Income from property lettings showed a further increase from £106,818 to £111,081. St John’s and St Martin’s continued to make contributions to the central URC’s Ministry & Mission fund and in 2024 this totaled £27,489 for the 2 churches. These contributions were made from the churches’ own funds for the first 7 months of the year. Further contributions for the last 5 months were made

ST JOHN'S UNITED REFORMED CHURCH CHARITY

from the proceeds of the sale of the Northwood Hills URC building. These proceeds are held in trust for the church by the Thames North Trust of the United Reformed Church.

Church building costs increased by just under £20,000 compared with 2023.

There was a surplus of £56,570 on unrestricted funds and a deficit of £2,729 on restricted funds giving an overall surplus of £53,841 with total reserves increasing to £82,200

Reserves policy

The trustees review the charity’s unrestricted reserves on an annual basis and aim to maintain 6 months of unrestricted fund expenditure. As at 31 December 2024 the unrestricted reserves amounted to £82,200.

Structure, governance and management

The elders of St John’s United Reformed Church serve as trustees of the charity and they oversee the activities of the church in accordance with the provisions of The Structure of the United Reformed Church determined by General Assembly of the United Reformed Church and supplemented by the rules of St John’s Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 29 April 2018. The trustees are responsible for the financial administration of the Church and the care and maintenance of Church premises and the manses. The trustees meet 5 or 6 times a year.

Conclusion

The Trustees approved this Report on 2 September 2025

Signed on behalf of the Trustees

Dr John Wise Chair

ST JOHN'S UNITED REFORMED CHURCH CHARITY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST JOHN’S UNITED REFORMED CHURCH

I report to the trustees on my examination of the financial statements of St John’s United Reformed Church (“the Trust”) for the year ended 31 December 2022.

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 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:

accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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 financial statements to be reached.

Name: John Samson Chartered Accountant (South Africa) Date: 8 September 2025

ST JOHN'S UNITED REFORMED CHURCH Income and Expenditure For the year ended 31 December 2024

Notes Income Offerings Grants Received Donations Gift Aid reclaimed Legacies Property Lettings 3 Synod Contribution to property costs Investment Income Insurance Claim Synod drawdown Other TOTAL INCOME Expenses Contributions to Central URC Funds Ministry & Worship Programme Costs Church Administration 4 Church running costs 5 Church building costs Manse building costs Insurance Synod Loan repayment Other TOTAL EXPENSES Surplus / (Deficit) for the year Fund balances as at 1 January 2024 Fund balances as at 31 December 2024	Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 17,058 17,058 16,678 0 0 0 3,067 3,067 14,799 4,172 4,172 3,756 8,500 8,500 2,000 111,081 111,081 106,818 16,342 16,342 33,946 42,443 5 42,448 21,863 52 52 1,622 46,450 46,450 64,950 11,598 11,598 0
	260,763 5 265,768 266,431
	27,489 27,489 74,174 13,469 13,469 11,517 0 909 909 6,472 30,291 30,291 22,800 37,956 37,956 37,872 66,067 66,067 46,216 17,351 17,351 59,241 6,996 6,996 11,754 0 0 20,000 4,574 1,825 6,399 16,185
	204,193 2,734 206,927 306,231
	56,570 -2,729 53,841 -39,798 25,630 2,729 28,359 68,157 82,200 0 82,200 28,359

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Assets Liabilities

For the year ending 31 December 2024

MONETARY ASSETS Bank current account Deposit Accounts Total monetary assets OTHER ASSETS Gift Aid recoverable Investments at market value	Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds 74,756 74,756 21,135 7,444 7,444 7,223
	82,200 82,200 28,358
	4,236 0 4,236 4,172 61,800 0 61,800 60,434
	66,036 0 66,036 64,606

Approved by the Trustees on 2 September 2025 And signed on their behalf

Dr John Wise Church secretary

ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials

For the year ended 31 December 2024

1 Accounting policies

The financial statements have been prepared in accordance with the Charities Act 1993 Section 42(3), using the Receipts and Payments basis available to small charities and the United Reformed Church guidance.

2 Fund Accounting

Unrestricted funds may be used by the church for any of its ordinary purposes. Designated funds represent unrestricted funds set aside by the church for specific designated purposes; they can be transferred back into general funds at the church's discretion. Restricted funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose or returned; it cannot be absorbed into general funds. The following were restricted funds:

Fund name

St John's Friends Benevolent Fund Community Enhancement Fund Total	Balance b/fwd Receipts in the year Payments in the year Transfers between funds Balance C/Fwd 909 - 909 - 0 1,801 5 1,806 - 0 19 - 19 - 0
	2,729 5 2,734 - 2,734

3 Property Income

Playgroup Rents Halls & other rental Income Total	Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 22,566 - 22,566 21,522 88,515 - 88,515 85,296
	111,081 - 111,081 106,818

ST JOHN'S UNITED REFORMED CHURCH CHARITY

Notes to the financials

For the year ended 31 December 2024

4 Administration Costs

Wages Telephone Stationery & Photocopier Equipment Purchases Total 5 Running Costs Utilities Cleaning Caretaker Total 6 Other Costs Eastcote & Northwood Hills URC Legal Fees OMT Lunch Coffee Machine Loan Interest Donations		Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 24,947 - 24,947 19,298 1,367 - 1,367 1,152 3,977 - 3,977 2,349 0 - 0
		30,291 - 30,291 22,799
		Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 26,952 - 26,952 11,743 11,004 - 11,004 10,416 0 - 0 166
		37,956 - 37,956 22,325
		Unrestricted Funds Restricted Funds 2024 Total Funds 2023 Total Funds £ £ £ £ - - 3,225 - - 1,597 - - 1,991 - - 7,878 - - 711 4,574 4,574 782 4,574 0 4,574 16,184

7 Funds held by Thames North Trust

The halls at St John’s were sold on 30 August 2023 for £1,064,550. The proceeds of the sale are held in trust by the Thames North Trust of the United Reformed Church and can be drawn on by the church to cover various expenses. During 2023 St John’s completed the amalgamation with Northwood Hills URC, the merging of the accounts and assets of the two churches, and the sale of Northwood Hills URC on 14 December 2023 for £2,702,119. The proceeds of this sale are also held by Thames North Trust and have been used since August 2024 to pay the St John’s contribution to the M & M Fund of the United Reformed Church. As at 31 December 2024 the total value of funds held in trust for St John’s by Thames North Trust amounted to £8,203,799