Annual Report and Accounts relating to the Financial Year 2024/25
Presented at the Annual General Meeting held at Brighton Unitarian Church Sunday 25 January 2026 at 12.30pm
Minister: Rev Jennifer Sanders
Brighton Unitarian Church
New Road
Brighton BN1 1UF
brightonunitarian.org.uk 01273 696022 buc@brightonunitarian.org.uk
Brighton Unitarian Church Charitable Incorporated Organisation Registered Charity No.1179832
Annual Report and Accounts relating to the Financial Year 2024/25
Presented at the Annual General Meeting held at Brighton Unitarian Church Sunday 25 January 2026 at 12.30pm
Church Committee 2025
Chair: Simon Blackmore Vice Chair: Raymond Bate Secretary: John Naish Treasurer: Matthew Chambers Other Committee Members: David Roe Mike Waite
Contents:
Chair’s Report: page 3 Minister’s Report: page 4 Church Administrator’s Report: page 6 Treasurer’s Report: page 7 BUC Account Figures 2024/25: page 9
Independent Examiner’s Report on the Church Accounts: page 12
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Chair’s Report
As we look back over the last year, I am filled with gratitude for all the people who have enabled the Church to function so successfully as a place of spirituality and exploration, and also as an important centre for our local community. Huge thanks are due to the charitable funders whose generous financial support continues to help us maintain and repair our treasured Grade II listed building and enhance our provision to our community of hirers.
Our paid staff have all worked above and beyond to keep our church thriving and welcoming. Jennifer, our minister, has shown unlimited commitment and dedication to our congregation and they have worked tirelessly and with great care to support individuals and our whole community in our spiritual lives. We are lucky indeed to have such a dedicated and approachable minister.
Cat has worked very flexibly to manage and grow the lettings business of our Church, whilst also managing and liaising with the trustees on the upkeep of our beautiful historic building. We are so fortunate to have such a competent, ever-friendly church manager.
Stuart our caretaker, who does so much more than that title suggests, has shown as ever a very flexible and professional attitude that gives both the congregation and hirers such a good experience. Barbara our cleaner carries out her duties with good humour and kindness, keeping our church looking great. We have also benefitted enormously in the last year from the support and commitment of both Pete and Simon who have stood in at short notice to keep things running smoothly. Our grateful thanks also go to Pete for his continued work fixing anything and everything.
We have been very fortunate to welcome Sophie as our new bookkeeper, who has moved our financial records onto new accounting software. We thank Christine for her flexibility and commitment to helping Sophie establish herself in her role.
I would like to thank my fellow trustees: Matthew as Treasurer for completely overhauling the management of our finances, John as Secretary and for his work on the Quinquennial Review, Raymond for his support as Vice Chair and transitioning our computer system over to Microsoft 365, Mike for his commitment, financial knowledge and practical input in so many areas, and David for his computing, broadband and telecoms experience and advice.
Thanks to Jen, Fanny and Caroline for their continued willingness to give the notices after Sunday services with ceaseless good humour. Thanks to Jen also for all her help with HR matters and for managing the trustee election process for the AGM.
Special thanks to Fanny for, amongst other matters, organising the Sunday coffee rotas and the lucrative volunteer-run bars, to Kathy for her work on the pulpit rota for the service leaders and pianists, to Phillida and Marion for their work on the Friday lunchtime concerts which remain an important fundraiser, to Diana for taking on the newsletter, to Victor for his invaluable help with grant applications, to Brian for his work with interfaith groups, to Lucy and Stuart for leading singing groups/choirs, to Trisha for her many fundraising crocheted creations and attendance at regular craft fairs, and to Trisha and Caroline for their card making to raise funds.
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Many thanks to all the many people who have helped the Church with the coffee rota on Sunday services, by working at one of the events and by assisting in the many small ways that often go unnoticed. To those whom I will have missed, please excuse me - we salute you all! Your help and support keep this lovely place flourishing!
Thank you to all!
Simon Blackmore, Chair
Minister’s Report
I wanted to take this opportunity to highlight some of the things we have been doing in the church.
The start of the year was a challenge for me as I recovered from an injury, and I would like to thank all of you for your best wishes during my recovery. It reminded me of what a special, generous and kind congregation we have.
Our year began with a need to review some of our processes, including how we look after volunteers. This is an ongoing effort as we explore new ways to encourage and support individuals in giving their time to the church.
At the second of our annual membership services, we welcomed another five members to the church. This brings the total membership to 42. This doesn't reflect the growing number of people coming to the church; membership is not for everyone, and everyone is welcome.
With our many additions, we note the losses. In 2024, we said farewell to Grace Blindell, who had been a member for many years. We remember her determination, directness and passion for justice. Joanna Park, a longtime member, died this year. A dear, gentle soul who embodied much of what the church had to offer and, in her quiet yet powerful way, shared her reflections on her own journey of faith with those around her. We shall miss her.
Lent: A small online group that met earlier this year explored this theme together. Its online presence meant we had those from other Unitarian churches joining us.
Quiet Reflection: This space, available on Wednesday lunchtime, offers an opportunity for people to gather mid-week for spiritual nourishment. We regularly have a group of 8-10 people who value the safe space to connect and reflect with each other. We thank Pamela and now Jeremy for their contribution to this weekly space with their piano playing.
Service Leaders: Some of our regular service leaders are taking a step back, which provides an opportunity to encourage and train new service leaders. My thanks to all who have given their time in the pulpit this year, and to all our pianists - Stuart, Zoe, Zhanna, Joe and Kathy, recently joined by Amar, who will continue to play the organ for us. We are incredibly fortunate to have live music at our Sunday worship.
2025 also saw the launch of the Contemplative Circle - a monthly hour-long group held on Sundays for those seeking a safe, reflective space. It is in its early days, and those who have attended are appreciative of the extended silent time it brings.
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Pastoral care offers an opportunity for any member of the congregation to take time to reflect on their current spiritual journey, and I have been humbled by the courage and honesty of those I have walked with in 2025.
Throughout the year, in addition to community lunches, we have held three congregational meetings. The first was an open circle to explore what matters in services, and small but significant changes are becoming part of our weekly gatherings together. Workshops in July and October gave space for us to look at who we are, what we have to offer, the challenges and opportunities and what support is available. This work will feed into a further workshop in February to determine our priorities and actions going forward.
We had our anniversary picnic again this year in the grounds of the Pavilion, celebrating 205 years! It was a beautiful sunny day, and a chance for us to enjoy our time together, and if that wasn’t enough, we opened our doors again for PRIDE. A wonderful, joyful day, complete with sparkly badges!
Collaborations: Many people use our space, and this year we have taken advantage of some of these opportunities to work collaboratively. Voices in Exile, a local charity helping asylum seekers, was one. Our member Brian and I worked with VIE to offer a service and space for a pop-up exhibition. It was a well-attended event and offered an insight into what it is like to live in our city as an asylum seeker. A further event is planned for 2026.
Tony Tree, a long-standing member and a skilled retired professional photographer, was eager to showcase some of the images he had taken as part of a project back in 2000. Tony’s 25-year retrospective photo collection of Faiths in Brighton was held in the church with a collaborative service. It was both moving and an honour to showcase some of these images that will now be archived by QueenSpark Books.
Four weddings and a funeral took place in the church during 2024/25. Our small but dedicated team of celebrants have been working together this year, supported by our trustee, Mike Waite, to update the website and provide better advertising for our Rites of Passage. As we enter 2026, this work will continue with a specific budget to overhaul our marketing agreed by the Trustees.
Interfaith: Brian, our member, has been attending interfaith meetings this year at Brighton and Hove Faith in Action and the Brighton and Hove Interfaith Contact Group, in order that BUC are represented and take more of an active part.
There is always so much to do and not enough time to do it, and sometimes we can lose sight of the core purpose of BUC. A place for people to question, to challenge, to learn and to be in community with others as we walk this spiritual path together. In conversations with many members of the congregation, both old and new, there is an overriding, continuous hunger for spiritual nourishment in its many forms, which will serve as the guiding light into 2026.
I would like to thank all of you who come to this sacred space in the heart of the city. You all support BUC in your own unique way and help to keep this church vibrant and forwardthinking. May you be blessed.
Rev Jennifer Sanders, Minister
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Church Administrator’s Report
How quickly another busy year has gone by here at BUC!
In late autumn 2024 we hurriedly obtained quotes for a new flat roof when the Gents toilet flooded (tripping the electrics in the boiler room so we couldn’t turn the heating on!) although thankfully the patch repair undertaken at the time is still holding.
We were without our trusty maintenance man Pete Tulley for several months leading up to Christmas as he recuperated from having a new knee. Then our cleaner Barbara Lowe broke her wrist badly in February, and we are hugely grateful to back-up caretaker Simon Ashcroft for covering her role until she could return to work.
In April, our Quinquennial Review took place, identifying works required to keep our Grade II listed building safe, secure and watertight. This was followed by inspections and quotes from potential contractors and applications to trusts and funding bodies. We are hopeful that the majority of the works identified as being urgent (to the rooves, downpipes, external walls and doors) will take place in April 2026.
After a number of incidents with the church toilets and drains early in 2025, work was undertaken in May to reinstate internal access to the drains from the Gents toilets (where an access point had been screeded over at some point in the past), descale the pipework and clear any remaining blockages.
Two of our beautiful Kirkland organ’s pipes, which had been away for repair, were reinstalled in July just in time for the organ to be played at a wedding. Nick Andrews declared the organ to be sounding as good as he had ever known it and his recital on it was a highlight of our Regency Open Day in September, part of the nationwide Heritage Open Days. Nicola Grunberg also delighted us with a wonderful recital on her Steinway Grand the same afternoon.
Our Friday lunchtime fundraising concerts attract an average audience of 70, welcomed through the doors every week by volunteers Phillida Simpson and Marion Bance. We are most grateful to them for their continued dedication, and to the many talented musicians who perform here, who have generated a profit of just over £7,000 for the church this past year.
We have enjoyed another welcome (nearly 14%) increase in income from lettings this financial year, in part due to the increase in hire fees introduced from April:
2025 lettings and fees - £75,780 2024 lettings and fees - £65,218 2023 lettings and fees - £52,235
(This amount includes £749 from piano hire [last year £540] with both the Blüthner and Steinway proving popular with musicians wishing to rehearse and record.)
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We’ve welcomed new regular hirers including Ecstatic Dance and Atomic Kirtan, a second weekly ear acupuncture clinic (Pathways to Health) and a fortnightly U3A Knit and Natter group. We are now regularly almost at maximum capacity in the church hall three days a week, and in the light of impending works have not increased our target for lettings income for the new financial year. We continue to engage with our hirers through our regular e-newsletter “Community Connections” keeping them up to date with church news and informed about each other’s activities.
In May 2025 we hosted a record 27 Brighton Fringe events, including seven performances of a rock opera, two plays, eight concerts, two “Inspired by India” soundbaths and a Ukrainian cultural showcase, and The Great Escape music festival, all of which together generated £8,223 in hire fees (last year £4,793). Fanny Tulley mobilised a team of volunteers to provide no fewer than 16 cafés and bars during the month, generating a further £1,044 profit for the church (last year £478) which was a tremendous result.
We have already several confirmed bookings for Brighton Fringe 2026, featuring an interactive Buffy the Vampire Slayer Musical, six concerts including two by the everpopular Brighton Jazz Mafia, a radio project for young women (part of Brighton Festival) and (still under negotiation) a week-long affordable art show.
The church diary is already looking busy throughout 2026, particularly on Saturdays, with particular highlights including a New Earth Festival in March, with whom the church will be collaborating for the Spring Equinox Service, and a Pocket FUSE event in August.
Cat Stead, Church Administrator/Venue Manager
Treasurer’s Report
Whilst the flow of the church’s finances are focused on our activities in Brighton, we are nevertheless subject to the prevailing trends and changes of the country’s economic climate. Although headline inflation has eased, cost inflation remains above historic norms with the consequence that we continue to face higher than usual utility, maintenance and staffing costs. With the cost-of-living crisis continuing to bite, the demands on the voluntary sector remain elevated - a fact apparent in our conversations with some of those charities and groups that rent our spaces.
We have continued to review ways in which we can support our local community on this front, whilst simultaneously ensuring our own financial sustainability. This included running a pilot project which enabled a local charity, Pathways to Health, to establish a new clinic here for their service users during a challenging financial period.
Our income continues to depend largely on the fees charged to our hirers and, in this regard, we made a small increase in rental charges for our church and church hall from 1 April 2025 - the first increase since October 2023. Despite this, the excellent service offered to our hirers and efficient management of our bookings by our Administrator, Cat Stead, once again increased our Lettings income to record levels - a 14% boost on the 2023/24 figures to £75,780. This formed the core of our near £135,000 income total for the year.
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The voluntary efforts of Phillida Simpson and Marion Bance have continued to sustain the success and growth of our Friday Lunchtime Concerts - a major contributor to our General Fundraising income stream within the year, and thanks are also due to Victor Anderson for his support with our grant fundraising.
Finally in terms of our income, it has also been gratifying to see our Offertory contributions increase as more of the congregation embrace regular giving to the church.
In terms of our outgoings, expenditure relating to our Ministry costs increased in line with rates recommended by the General Assembly; however this also meant we were eligible to apply for related grants and we were grateful for commitments on this front from both the General Assembly and the LDPA.
Beyond this, the new budget in place for the year allowed for greater tracking of our spending. A focus on containing our costs and, wherever possible, securing external funding for more significant spending meant that we closed the year in line with our budget.
In terms of grant support, we are particularly grateful to the New Gravel Pit Unitarian Chapel Fund and The Chalk Cliff Trust for their support during the year. Much of the restricted funding received will support building repairs scheduled for the spring.
Early in 2025, we had to reconsider the management of our day-to-day financial recordkeeping. As a result of a new round of recruitment for a Bookkeeper, we were pleased to outsource these duties to a small local business in tandem with a move to adopting the accounting software package, Xero. This has placed our financial management on a firmer long-term footing. The church owes a continued debt of thanks to Christine Clark-Lowes for extending the handover to Count On Me Ltd - a process which is now very nearly complete.
Thanks to the picture outlined above, I am pleased to report that our income exceeded our outgoings in 2024/25 such that (excluding restricted funding) we generated a surplus for the first time in three years. This contributed to Trustees being able to agree a budget for 2025/26 that will allow for some investment in areas such as minor capital improvements and marketing.
Matthew Chambers, Treasurer
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BUC Account Figures 2024/25
| A | RECEIPTS | FY 24-25 | FY 23-24 | |
|---|---|---|---|---|
| 1 | Donations & Offertory | |||
| Offertory | 4,213.90 | 2,662.64 | ||
| General Donations | 8,852.18 | 8,340.33 | ||
| Legacy | 0.00 | 0.00 | ||
| Subtotal | 13,066.08 | 11,002.97 |
||
| 2 | HMRC | |||
| Gift Aid tax reclaim | 3,070.60 | 2,424.79 | ||
| Subtotal | 3,070.60 | 2,424.79 |
||
| 3 | Grants | |||
| Gravel Pit | 13,000.00 | 0.00 | ||
| Chalk Cliff Trust | 3,372.00 | 0.00 | ||
| General Baptist Assembly | 400.00 | 330.00 | ||
| Highgate Hill | 1,750.00 | 1,125.00 | ||
| Hibbert Trust | 750.00 | 0.00 | ||
| LDPA (Sustentation) | 2,000.00 | 0.00 | ||
| Subtotal | 21,272.00 | 1,455.00 |
||
| 4 | Bank Interest | |||
| Gold & Gen accounts | 1,111.72 | 1,046.74 | ||
| Subtotal | 1,111.72 | 1,046.74 |
||
| 5 | Lettings and fees | |||
| Hirings and other fees | 75,780.03 | 65,218.10 | ||
| PRS payments from hirers | 760.00 | 467.20 | ||
| Subtotal | 76,540.03 | 65,685.30 |
||
| 6 | Other income | |||
| Rites of passage | 3,736.00 | 6,515.50 | ||
| VAT claimed back | 340.76 | 2,505.21 | ||
| General Fundraising activity | 12,804.44 | 9,661.09 | ||
| Investment withdrawal | 0.00 | 0.00 | ||
| Collection for Charities | 90.68 | 361.65 | ||
| GA Quota subs rec'd | 1,080.00 | 945.00 | ||
| Insurance claim | 0.00 | 0.00 | ||
| Miscellaneous Income | 1,853.10 | 3,039.18 | ||
| Subtotal | 19,904.98 | 23,027.63 |
||
| TOTAL RECEIPTS | 134,965.41 | 104,642.43 |
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| B | PAYMENTS | FY 24-25 | FY 23-24 |
|---|---|---|---|
| 1 | Ministry | ||
| Stipend & Manse | 20,551.20 | 19,184.46 | |
| Ministry expenses | 3,200.87 | 574.18 | |
| Pulpit fees paid | 1,485.00 | 1,133.80 | |
| Subtotal | 25,237.07 | 20,892.44 |
|
| 2 | HMRC | ||
| Tax and NI | 8,438.68 | 7,379.04 | |
| Subtotal | 8,438.68 | 7,379.04 |
|
| 3 | Support costs | ||
| Gifts, flowers, etc. | 189.19 | 923.25 | |
| Travel expenses | 343.10 | 448.83 | |
| Rites of Passage fees and expenses | 990.00 | 2,545.00 | |
| Committee | |||
| expenses | 1,156.00 | 1,952.31 | |
| Organ and piano | 2,792.60 | 1,882.00 | |
| Printing, advertising, etc. | 533.50 | 644.74 | |
| Donations to Charities | 123.05 | 319.42 | |
| Denomination subscriptions | 1,470.00 | 1,235.00 | |
| Subscriptions to periodicals | 37.00 | 74.00 | |
| Subtotal | 7,634.44 | 10,024.55 |
|
| 4 | Management & Administration | ||
| Administrator salary | 18,170.12 | 17,550.30 | |
| NEST (all employees) | 2,800.70 | 2,547.77 | |
| Cleaner's salary | 4,291.41 | 3,646.89 | |
| Caretaking salaries | 9,298.63 | 8,763.17 | |
| Bookkeeping | 4,705.92 | 2,164.08 | |
| Light and heat | 5,826.84 | 4,410.41 | |
| Water rates | 0.00 | 0.00 | |
| Telephone | 640.61 | 596.76 | |
| Repairs and renewals | 8,623.83 | 17,244.52 | |
| Furniture and equipment | 3,582.09 | 2,178.00 | |
| Kitchen supplies | 3,036.14 | 2,795.57 | |
| Postage and stationery | 745.35 | 1,106.89 | |
| Website, streaming, etc. | 257.03 | 110.33 | |
| Investment | 0.00 | 0.00 | |
| Insurance | 4,037.21 | 4,116.99 | |
| PRS; CCLI; PPL | 652.08 | 1,805.59 | |
| Accountancy and payroll | 757.00 | 757.00 | |
| Bank charges | 65.00 | 132.75 | |
| Refunds | 1,465.53 | 286.90 | |
| Subtotal | 68,955.49 | 70,213.92 |
|
| TOTAL PAYMENTS | 110,265.68 | 108,509.95 |
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| Funds | FY 24-25 | FY 23-24 |
|---|---|---|
| General a/c | 10,914.07 | 6,153.27 |
| Gold a/c | 64,446.29 | 44,268.05 |
| HSBC a/c | 0.00 | 234.06 |
| Petty Cash | 31.89 | 37.14 |
| Floats | 80.00 | 80.00 |
| Total | 75,472.25 | 50,772.52 |
| Balance from last financial year | 50,772.52 | 54,640.04 |
| Receipts - Payments this year | 24,699.73 | -3,867.52 |
| 75,472.25 | 50,772.52 |
Reconciliation of funds:
-
Balance at 1 October 2024: £50,772.52
-
Net receipts/(payments) for the year: £11,625.73
-
Restricted income balance: £13,074.00
-
Balance at 30 September 2025: £75,472.25
Statement of Assets and Liabilities at 30 September 2025
Cash at bank and in hand:
• General a/c ........................................ £10,914.07 • Gold a/c ............................................. £64,446.29 • HSBC a/c ............................................ £0.00 • Petty cash .......................................... £31.89 • Floats ................................................ £80.00
Total assets: £75,472.25
Represented by:
• Restricted funds ............................................ £13,074.00
- Unrestricted funds .........................................£62,398.25
BNY Mellon investment portfolio: 113,399.90
Note: figure shows investment value as of 30 September. Income is re-invested; any other transactions are recorded above
Notes on Restricted Funds: During the year the church received restricted grant and donation income of £22,540 of which £9,466 was spent during the year, leaving a restricted funds balance of £13,074 at the year end. The restricted grant and donation income related primarily to:
| Restricted Fund | Received | Spent | Fund balance atyear end: |
|---|---|---|---|
| New Gravel Pit Unitarian Fund for buildingrepairs | £13,000 | £1,194 | £11,806 |
| LDPA Sustentation Fund, Highgate Hill Unitarian Fund and General Baptist Assembly - restricted to Ministrycosts |
£4,150 | £4,150 | £0 |
| Chalk Cliff Trust forpurchase of tables | £3,372 | £3,372 | £0 |
| P Purchas for church equipment | £1,268 | £0 | £1,268 |
Restricted funds totalling £1,455.00 were received in FY 2023/24 and were fully disbursed in funding Ministry costs, there is therefore no balance of restricted funds brought forward from that year.
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Independent Examiner’s Report on the Church Accounts
Overview: The Books of Account were found to accurately represent the financial position of the Brighton Unitarian Church for the Year Ended 30 September 2025. It should be noted that the Books are maintained on a cash basis, rather than on an accruals basis.
Financial Statements: I have checked the FY 2024/25 AGM Statement and agreed the final presentation. Figures from the General Account cashbook and other sources have been carried forward correctly to this statement. I can also confirm that the closing balances are correctly stated and that the FY 2023/24 comparatives have also been brought forward correctly.
In addition, the Statement of Income and Expenditure also includes a note on Restricted funds, which sets out the receipt and disbursement of Restricted funds during the year. I can confirm the balance of Restricted funds amounted to £13,074 as at 30 September 2025.
This note will now be included in the Statement of Income and Expenditure for future years.
BNY Mellon: I can confirm that the value of the investment now stands at £113,399.90 as at 30 September 2025.
General Account & Building Appeal Fund Cashbooks: In line with usual practice, the Books of Account were subject to an interim audit, this year as at 30 June 2025. This change has been made to reduce the volume of work at the year-end given the time constraints at this time. The change has proved very useful and the practice is now an established routine.
The General Account is structured in such a way that record keeping is transparent, enabling more convenient auditing. A convenient record is also kept of receipts not banked and payments not cashed at each month end. Such record keeping reduces risk and enables greater control and understanding of the ‘Finances’.
Receipts : Receipts were sampled and both the receipt in the bank account and its accurate recording in the cashbook confirmed.
Payments: Backing documentation was examined for all invoiced payments with a value of £50 and above. The majority of documents carried sufficient payment details to enable the appropriate records to be validated. The same invoices were traced to entries in the BUC General Bank Account and all were found to be accurate. Invoices were generally booked correctly and carried forward correctly to the financial statements.
Petty Cash: The petty cash account was checked for the accurate recording of funding transfers; addition and balances carried forward were checked for accuracy.
Generally: Record keeping was thorough and detailed, with little risk of material misstatement. This has the benefit of not only facilitating the audit, but more importantly, evidences good financial control and minimises the risk of error.
Donald Simmons, Accountant ACMA CGMA
29 December 2025
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