**BARNET UNITED REFORMED CHURCH AND EWEN HALL CHARITIES** REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2025 This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis ## ADMINISTRATIVE INFORMATION Barnet United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of Thames North Synod of the Church. It was registered on 18[th] February, 2019 as Charity Number 1182081. Barnet United Reformed Church is situated at Ewen Hall, Wood Street, Barnet. EN5 4BW. The members of the Elders’ Meeting for the time being are recognised as the charity trustees. Those who served from 1st January 2022 until the date this report was approved are: Mrs Alison Atkinson, Mr Barry Corradine, Mr Alan King, Rev Dominic Grant The Church building, Ewen Hall and houses at 43, The Croft, Barnet, EN5 2TN and 27, Union Street, Barnet EN5 4HY are vested in Thames North Trust company as trustees and held for the benefit of Barnet URC in accordance with the trusts applicable to URC properties. ## STRUCTURE, GOVERNANCE AND MANAGEMENT The activities of Barnet United Reformed 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 rules of Barnet United Reformed Church. The governing document of the registered charity is a statement adopted by the Church Meeting. The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church. The members of the Elders Meeting are the minister in pastoral charge (if any) and up to 12 members of Barnet URC nominated and elected by the members of Barnet URC in Church Meeting. Elders serve for 3 years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as elders. The Elders’ Meeting met 10 times during the year. The Church Meeting met 4 times during the year. ## OBJECTIVES AND ACTIVITIES As a local congregation of the United Reformed Church, Barnet United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its buildings. The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Elders’ Meeting believes that, the Church provides benefit to the public by: • providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers; • promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole. ## REVIEW OF ACTIVITIES AND ACHIEVEMENTS Barnet URC held worship services every Sunday morning throughout the year. Evening services took place each Sunday in December leading up to Christmas and on a few other occasions during the year. We have a Boys’ Brigade and Girls’ Association, numbering about 100 members, as well as Brownies, Rainbows and a club for pre-school children and their carers.. ## FINANCIAL REVIEW Income for the year ending 31[st] December, 2025 was £74,866 and expenditure was £87,230 meaning a deficit of £12,364. £56,045 came from rental income. We have a house and three flats. The remainder of the income consisted of gifts and donations from members and friends who attend our services and activities. The main expenses were £24,878 to the URC central ministry and mission fund, £45,075 on church running costs and £8,692 for maintenance of buildings. Barnet United Reformed Church has a reserve fund of £113,366 which is invested by the URC Thames North Trust. BARNET UNITED REFORMED CHURCH Pa9è 1 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 202$ RECEIPTS AND PAYMENTS ACCOUNT Th￿ Year 2025 Total £ Last Year 2024 Total £ Unrtskn¢i* Funds £ Designated Funds £ Re91rthd Funds£ Note RECEIPTS 6,263 21 Offerings Fund raising and donations Chur¢h OrganisaiB)ns Monies raised for outshle causes Grft Aid tax repayments Legacies Gift Day Property- ￿ttIng$ URC Grants Intere81 Free Loan Weddings and Funerals St. Andrev/8 Chesterfiekl Road Bank interest & investment income 5,887.16 120.CNJ 5,887.16 120.00 I,￿0.00 840.00 0.00 0.00 0.00 56.045.30 0.00 4.fM)O.00 320.00 0.00 6,203.96 3,156.89 1.250 00 400.C 2.955.67 0.00 0.00 57.512 52 0.00 8,000.00 1,6SO.QO 640.00 56,045.30 4.OW.00 320.00 12 57.99 5.246.94 899.03 7.545.50 Total r¢¢eipts 62,430 45 5,246.94 7.189.03 74,866.42 87.073 79 PAYMENTS Ministry & Mission Fund Ministers expenses chU￿h running costs Programrne activity costs Support of outside causes Maintenance of church buildings Maintenance ol Manse Repayment of Loan 24.878.41 539.28 45.075.24 906.00 780.00 7.705.94 985 91 24,878.41 609.33 46.725.24 906.00 1.420.00 7,705.94 9￿.91 4,OW.00 24,361.32 568.68 47,028.77 1,050.39 620.00 18,395.30 788.86 8.(X)O.00 70.05 1,650.00 640.00 4.000.00 Total payments . NET RECEIPTS I IPAYMENTSI TRANSFERS bètween funds 80,870.78 o.oo 8,360.05 87,230.83 100.813.32 -18.440.33 5,246.94 828 98 -12.364.41 -13,739.53 CASH FUNDS blfvvd 1 January CASH FUNDS clfwd 31 December -18,440 33 5.246.94 828.98 -12,364 41 -13.739.53 STATEMENT OF ASSETS AND LIABILITIES Monetary assets Bank ¢urignt account Deposit account Rent Income Account COIF Accounts 1.430.22 1.430.22 518.57 2,287.24 113,366 42 1,787.27 5.45 518.57 2,267.24 104.111.49 9.254.93 128.119.48 Total monetary assèts Other assets Investments at markel value 3,697.46 104.111 49 9.773 50 117,582.45 129,946.86 16,669.77 16,669.77 15,374.10 Assets used for church purposes Church Building 43, Thè Croft, Barnet EN5 2TN 27. Union Street. Barnet EN5 4HY Church contents Organ Liabilltles Loans outstanding Signthcant creditors 13.375.884 618,9 371.395 187,111 657.246 0.00 0.00 APPROVED by the Tru¥tee$ on zq and signed on their beha na Isignaturel The rtot8s on p8ges 2 &nd 3 form part of this fjn8nGial $18t8m8nt BARNET UNITED REFORMED CHURCH Page 2 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES 1 ACCOUNTING POLICIES The financial statements have been prepared in ac¢ordan¢e with the Charilios A￿ 2011 Section 132, using the Receipts and Payments basis available lo small charities (Section 1331 and the URC guidance. 2 FUND ACCOUNTING Unr•strlcted Funds may be used by the church for any of its ordinary purposes. Deslgnated Funds represent Un￿StM"Cted funds set aside by the church for specific designated purposes,. they can be transferred back into general funds al the church's decision. Fund name & purpose.. Balance Receipts In year £ Payments in year £ Transfers for year £ 20,000.00 Balance d£ 113,266.42 Reserve fund 128,11948 5,246 94 Totsls for designated funds 128,119.48 5,246.94 20,000.00 113.368.42 Restrlcted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must carried forward as a balance on that fund for future expenditure on that specific purpose, or returned,. it cannot be absorbed into general funds. Fund name & purpose.. 0.00 Balan blfwd £ Receipts in year £ 640.00 285.13 70.05 39.03 504.82 o.oo 1,650.00 3.189.03 Payrnenls in year £ 640.00 0.00 70.05 0.00 0.00 0.00 1,650.00 2,360.05 Balan Monies raised for outside causes Halley Stewart Trust Ministerfs Expenses Junior Church Fabric Account Gift Days Donations for specific items Totsls for restricted funds 0.00 2,391.45 0.00 400.09 8,196.96 785.00 0.00 9,773.50 Thi$ Year 2025 Total £ 2.106.32 361.C 5,692.14 785.00 0.00 8.944 52 Last Year 2024 Total £ UnreslriGled Funds £ Designated Furvjs £ Restricted Funds £ 3 MONIES R￿sED FOR OUTSIDE CAUSES Crisis and Shelter 640.00 640.00 400.00 Totals raised for outslde causes 0.00 0.00 640.OD 640.00 400.00 4 PROPERTY INCOME Rent and Hire Income URC Grant Weddings and funerals Total property Income S CHURCH RUNNING COSTS Pulpit Supply 56,045.30 56,045.30 0.00 0.00 57,512.52 0.00 0.00 56,045.30 0.00 0.00 56,045.30 57,512.52 352.50 18,683 35 9,163.26 525.47 586 72 411.12 1,384.44 8,930.00 76.49 4,852.91 0.00 108.98 352.50 1,650.00 20,333 35 9,163.26 525.47 586.72 411.12 1,384.44 8,930.00 76.49 4,852.91 0.00 108.98 552.50 21,052.65 8,539.99 748.43 860.37 87.35 1,336.48 9.195.00 222 02 4,069.28 260.00 104.70 Insurance Organ and Pianos Printing and Publicity Technology Licences and Music Copyright Cleaning Domestic Sundries Garden Maintenance Miscellaneous Expenses Bank and Trust Charges Totsl church running costs 45,075.24 D.00 1,650.00 46,725.24 47,028.77 BARNET UNITED REFORMED CHURCH Page 3 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES- contlnu&d This Year 2024 Total £ Last Year 2023 Total £ Unfftslricled Funds £ Designated Funds £ R881rici8d Funds É PROGRAMME ACTIVITY COSTS Junior Church Catering Christmas Services 0.00 O.DO 906 00 0.00 0.00 o.oo 136.39 906.CIO 914.00 Total programmo actlvlty costs 7 SUPPORT OF OUTSIDE CAUSES Churches Together Subscription British Legion Poppy Appeal Crisis Shelter Chipping Barnet Food Bank 906.00 0.00 0.00 906.00 1,050 39 210.00 20.00 210.00 20.00 32Q 00 320.00 50.00 200.00 320.00 320.00 200.00 200.00 50.00 North London Hospice Good Neighbour Scheme London City Mission Bible Society Sb'll Waters Trust 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 10D.00 100.00 0.00 0.00 0.00 0.00 0.00 Total support of outslde causes 8 MAINTENANCE OF CHURCH BUILDINGS Church and Ewen Hall Flats and 27 Union Street 780.00 0.00 640.00 1,420 00 620.UO 7,148.21 557 73 7,148.21 557.73 16,029 15 3,720.62 Total malntenance of church buildings 9 MAINTENANCE OF MANSE Manse 7.705.94 0.00 000 7,705 94 19,749.77 985.91 985.91 1,373.45 Total maintenance of manso 10 MONETARY ASSETS The church monies are not held in segregated accounts, but for the sake of this financial statement the lolal of each account is allocated appropriately over the various funds. 11 ASSETS USED FOR CHURCH PURPOSES The church building and the Manse al 43, The Croft, are vested in IURC Thames North Trustl as Iruslees and are not church assets. They are held for the benefit of Bamel UR Chuich in accordance with the slalulory trusts aplli¢able to URC properties under the URC Acts. For insurance purposes the church buildings are insured by the church for £12,617,815. The Manse for £583,958, and 27, Union Street for £350,372. The Church contents are insured by the Church for £796,562. 12 INVESTMENTS HELD FOR CHURCH PURPOSES Thames North Synod Trust company holds Dn behalf of the ¢hur¢h investments representing money received as legacies or other gifts. The release of this lo the church is decided by the church alone. Amounts received during the year are Included ln these account5. BARNET UNITED REFORMED CHURCH Page 4 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 TREASURER'S STATEMENT I have prepared the financial statements on pages 110 3 for the year ended 31 December 2025 from the accounting records of the church. Alan King (name} Idatel INDEPENDENT EXAMINER'S REPORT I report on the financial statements of Barnet URC for the year ended 31 December 2025, which are sel out on pages 1 to 3. Respective responsibilitles The church is responsible for the preparation of the financial statements, and considers that the audit requirement of Section 14412} of the Charities Act 2011 Ilhe Act) does not apply It is my responsibility to stste, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Seclton 145(1 Ila} of the Act, whether particular mattets have come to my attention. Basis of Independent Examingrfs report My examination was carried out in accordance with the General Directions of the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations concerning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements. Independent Examinerfs statement In connection with my examination of the church funds, nothing came to my attention which gave me cause to believe otherwise than that the financial statements accord with the accounting records of the church, and that those records satisfied the requirements of the Act. l am not aware of any matter to which attention should be drawn in order to enable a proper understanding f the financial statements lo be reached. Signed by the Independent Examiner". date. 181 03 Name and address of the Independent E Iner. . A. rfAAJ S- 14EST o¢SoL£ PLS3 t>¥F