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2025-12-31-accounts

Annual Report and Financial Statements for Park United Reformed Church Registered Charity Number: 1196199

For the year ended 31 December 2025

PARK UNITED REFORMED CHURCH

Annual Report for the year ended 31 December 2025

Aims and purpose

The aims of Park United Reformed Church are to serve the community and engage in the task of mission to which we are called. The Elders have the responsibility of cooperating with the Minister in promoting the Christian mission of the church, pastoral, evangelistic, social and ecumenical, and also have specific responsibility for the maintenance of the Church buildings.

Objectives and activities

The Elders are committed to enabling as many people as possible to worship at our church and become part of our church community. The Elders maintain an overview of the worship throughout the year and make suggestions on how services can involve or reach out to the many groups that live within the area. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we consider the guidance on public benefit and, in particular, we try to enable ordinary people to live out their faith in Jesus Christ as part of our community. This can be through:-

To facilitate this work, it is important that we maintain the fabric of the Church and Halls complex at Park.

Achievements and performance Worship and Prayer

The Elders are keen to offer a range of services over the course of the year that our community find both beneficial and spiritually fulfilling. For example, Ignite services, on Sunday evenings, offer a relaxed style of café worship which will hopefully be attractive to the many students living in the area. Healing and Wholeness services offer a more reflective, intimate and quiet environment for worship. Messy Church also offers a different style of worship which includes a meal. This service, which also includes practical craft activities, is particularly attractive to children and families.

All are welcome to attend our regular services. At the end of 2025, following a membership review, there were 74 Church members and 47 Adherents. 2 Church Members died during the year, 1 was transferred to another churches. 2 new Church Members were received, and 8 names were added to the list of Adherents. The average weekly attendance from January - December 2025 was 55 for morning worship (5 of whom were joining online), including an average of 12 children/young people; and 11 for evening services. As well as our regular services, we enable our community to celebrate and thank God at the important milestones of the journey through life. Through

baptism/dedication we thank God for the gift of life; in marriage, public vows are exchanged with God’s blessing; and through funeral services, friends and family express their grief and give thanks for the life which is now complete in this world before commending the person into God’s keeping. This year we have celebrated three funerals and one wedding but no baptisms/dedications.

As a church community committed to celebrating the past while also building for the future, we have sought to build on our recent celebrations of 100 years since the building of the sanctuary at Park Church. Elders have used this time to take stock and establish priorities for the years ahead.

We have continued to build on the recently-introduced pattern of running Messy Church sessions concurrently with the main service in the sanctuary. Numbers attending Messy Church have increased, with new families appreciating the welcome and range of lively child-based activities. A feature of each session is the gathering of two congregations for a shared blessing; and all members of the church community are invited to stay for the Messy Church lunch. Widely differing age groups are thereby enabled to share fellowship with each other.

During 2025 a monthly pattern of services at Lakeside Care Home and The Boltons Care Home continued. These services are an important part of our mission and outreach, and the residents appreciate meeting with us and sharing worship together.

Page 1 of 15

PARK UNITED REFORMED CHURCH

Annual Report for the year ended 31 December 2025 (continued)

Wessex Synod

2 of our members sit on the Synod. 1 member is also a member of the Synod Pastoral committee.

The Church Buildings and activity

Our church buildings are a resource for all and are open throughout the week for regular use by individuals and groups from the local community. The number of groups using the building has largely returned to pre-Covid levels. We currently have 2 other churches worshipping on our premises together with around 30 community groups. These groups offer a diverse range of activities, including Toddlers Group, Uniformed Organisations, Choirs, Keep Fit, Counselling, Recovering Drug Addict support group, Snooker Club, to name just a few. Our buildings are also used by an established local Dance School, and as a venue for music exams. Each week the building is used by hundreds of people.

Following the Covid 19 pandemic a positive development has been the development of an online access to our worship services. We have continued to use Zoom as part of a regular pattern of hybrid worship, enabling housebound members and some who live a distance away from the area to continue to participate. Weekly prayer meetings continue, mostly online, and monthly committee meetings and Church Meetings have been following the hybrid pattern with a Zoom option. In this way we can maintain contact with our congregation, with Elders taking responsibility for reaching out to any who find attendance in person difficult but who don't have or prefer not to use online technology.

Our Centre Manager, appointed during 2024, continues to coordinate the busy weekly programme of events. He has successfully attracted new hirers and is exploring ways of making the hiring of our premises more competitive. Members, and others from the community, have continued to appreciate the range of activities that are on offer, including Badminton Club, Toddlers Group, and groups for children and young people.

Through our Lent Study course and ongoing series of house group discussions, many of our members have been enabled to consider ways of developing their faith and their response to the challenges of living a truly Christian life in today’s world.

Minister

Our minister, Rev Stephen Ansa-Addo, has continued to share his time between Park and Hungerford URC’s. We have all continued to benefit from an association with another very different church community. Stephen has challenged us; his leadership is proving invaluable and under his guidance Elders and members alike can look forward to the future with optimism. Notably we are continuing to explore options for the appointment of a Youth Worker to develop our work amongst young people; with the help of an anticipated legacy, this venture is closer to becoming a reality. Another of our minister’s initiatives has been the opening of a weekly Community Kitchen to serve lunches to people from the community. As a result of these developments we anticipate that Park URC will be well-placed to reach out even more effectively to the community around us.

Pastoral Care

Pastoral care has continued to feature prominently in our church life. Elders have maintained a pattern of regular contact with members, either through visiting or by phone or email, to check that everyone is keeping well, physically, mentally and spiritually. In addition, members of the newly-formed Pastoral Network are available at the end of morning services for private prayer, ensuring that all concerns and needs are met as effectively as possible. Alongside this, the ministry of flowers has been greatly appreciated; Elders take it in turns to distribute flowers each week, not only to our own members but to passers-by from the local community.

Page 2 of 15

PARK UNITED REFORMED CHURCH

Annual Report for the year ended 31 December 2025 (continued)

Mission and evangelism

Helping those in need is a demonstration of our faith. This year Park Church donated £1950 to three charities at Christmas. We gave £650 each to Medicins sans Frontieres, Sanctuary Foundation and Faith Christian Group. Thanks largely to a highly successful Charity Christmas Fair, a further sum of £546.62 was donated to the URC’s Jamaica Hurricane Appeal. Park URC has also continued to support the local Toys and Teens Christmas Appeal, Combat Stress, local Food Banks, and the ecumenical REinspired schools project. Several of our members volunteer with this valuable initiative, which reaches out to local schools through the delivery of Christian aspects of the RE curriculum.

Ecumenical Relationships

Park URC is a member of Churches Together in Earley and East Reading (CTEER). When possible, we participate in the East Reading Festival and join with other churches for events and special services such as Easter and the Walk of Witness on Good Friday

Financial Review of the Year

The Church Treasurer stepped down from the role during 2025, according to the terms of the Church Constitution. Financial affairs are currently looked after by a Treasury Team, appointed by the Church Meeting and overseen by the Elders and Finance & General Purposes Committee.

For 2025 the total income was £158,597 of which £11,034 was restricted income. £11,800 was received in unrestricted Gift Aid recovery. Income from renting out the halls and the church totaled £67,858 compared to £59,624 in 2024.

The sum of £40,533 (£39,375 in 2024) was spent of unrestricted funds on Mission and Ministry contributions to the national URC. This largely provides for stipends, training and housing for Ministers. The sum of £57,201 was spent on church/halls operating costs and maintenance. This includes upgrades to some of the lighting in the building and it does not represent the total expenditure for the year.

The net result for the year was a surplus of £8,989 (2024: surplus of £39,201). The budget for 2026 balances with the assumption that lettings income will increase and a gift day will raise funds for the church.

Reserves Policy

The Elders have reviewed the Reserves. Amounts are set aside for Mission Work and towards Building work in line with a decision made at a Church Meeting in 2018. There are also reserves set aside in the Contingency Fund (equalling three months of unrestricted payments to smooth out fluctuations in cash flow to meet emergencies) and for Youth Work.

Volunteers

The church is a body of volunteers supported by a Centre Manager, and an administrator. It could not survive without the dedicated work of members who work tirelessly to support new initiatives and maintain regular worship opportunities.

Structure, governance and management

Park United Reformed Church registered with the Charity Commission on 19th October 2021. Its registered number is 1196199.

The method of appointment of Elders is set out in Park’s Constitution. At Park the Elders consist of the Minister, the Church Secretary, Assistant Secretary, Treasurer and Elders elected by church members. All members are entitled to be nominated for election once they have been members for at least one year.

The Elders Meeting meets 10 times a year. Given its wide remit, responsibility for Finance and maintenance is devolved to a sub-committee (Finance and General Purposes) which is made up of a small group of Elders and Members. This committee recommends action but has no delegated powers other than routine maintenance issues.

Page 3 of 15

PARK UNITED REFORMED CHURCH

Annual Report for the year ended 31 December 2025 (continued)

The Elders in turn recommend actions to the Members at Church meetings which are held 6 times a year. All Church Members are entitled to vote at these meetings.

Administrative Information

Park United Reformed Church is situated on the corner of Palmer Park Avenue and Wokingham Road. It is within the Wessex Synod of the United Reformed Church. The correspondence address is Park URC, Palmer Park Avenue, Wokingham Road, Reading, RG61DN.

The serving Elders are the charitable trustees. They are elected at the Annual Meeting in May and begin their terms of office on September 1st, with a service of ordination/induction held at a Communion Service during that month. One new serving Elder was elected and inducted during 2025, along with three returning Elders who were re-elected for a further three-year term; we thank them and all our serving Elders for their continued support and work for the church.

Trustees

Elders who have served at any time from 1st January 2025 until May 2026 are:

----- Start of picture text -----
Term
Name Position
Start End
----- End of picture text -----

Name Position Start
Term
End
Simon & Jenny King Joint Church Secretaries Jan-22
Carrie King Assistant Church Secretary Jan-22
Enala Bhebhe Elder Jan-21 Aug-27
Zibusiso Bhebhe Elder Jan-22 Aug-28
Roger Clark Elder Sep-24 Aug-27
Claire Connell Elder Jan-24 Aug-26
John Davey Elder Sep-24 Aug-27
Henry Enang Elder Jan-22 Aug-28
Chris Gayford Elder Jan-19 Aug-25
Frances Lancaster Elder Jan-26 Aug-28
Rod King Elder Jan-22 Aug-28
Alistair Knox Elder Jan-20 Aug-26
Justyn Slatter Elder Sep-24 Aug-27
Ex Officio members
Rev'd Stephen Ansa-Addo Minister Sep-20
Yvette Gayford Treasurer
Jan-18
Aug-25

Simon King Church Secretary Date: 6 May 2026

Page 4 of 15

PARK UNITED REFORMED CHURCH

Statement of Financial Activities (SOFA) for the year ended 31st December 2025

All figures in £
Note
Income and Endowments from:
Donations and Legacies
A1
Charitable Activities
A2
Other Trading Activities
A3
Investments
A4
Other income
A5
Total Income and Endowments
Expenditure on:
Raising Funds
B1
Charitable Activities
B2
Other
Total Expenditure
Net Gains/(Losses) on Investments
Net Income/(Expenditure)
Transfers between Funds
Net Movement in Funds
Reconciliation of Funds:
Total Funds brought forward
Total Funds carried forward
Unrestricted
Funds
Restricted
Funds
Total
57,626
-
57,626
-
-
-
73,446
-
73,446
1,958
34
1,992
14,533
11,000
25,533
147,563
11,034
158,597
6
-
6
132,090
8,756
140,846
-
-
-
132,096
8,756
140,852
-
-
-
15,467
2,278
17,745
(3,756)
3,756
-
11,711
6,034
17,745
213,702
7,322
221,024
225,413
13,356
238,769
2025
2024
Total
67,754
50
65,592
1,853
23,375
158,624
-
119,423
119,423
39,201
-
39,201
186,162
225,363

w The statement of financial activities includes all gains and losses recognised in the year.

w All income and expenditure derives from continuing activities.

w See Note G3 for the comparative SOFA

Page 5 of 15

PARK UNITED REFORMED CHURCH

Balance Sheet as at 31st December 2025

All figures in £
Note
Fixed Assets:
Tangible Assets
C1
Total Fixed Assets
Current Assets:
Debtors
D1
Cash at Bank and in Hand
D2
Total Current Assets
Liabilities:
Creditors: Amounts falling due within a year
E1
Net Current Assets or Liabilities
Total Assets less Current Liabilities
Creditors: Amounts falling due after one year
E2
Total Net Assets or Liabilities
The Funds of the Charity:
Unrestricted Funds
F1
Restricted Income Funds
F2
Total Charity Funds
Unrestricted
Funds
Restricted
Funds
Total
21,722
-
21,722
21,722
-
21,722
19,210
-
19,210
187,676
13,429
201,105
206,886
13,429
220,315
3,268
-
3,268
203,618
13,429
217,047
225,340
13,429
238,769
-
-
-
225,340
13,429
238,769
225,413
13,356
238,769
-
2025
2024
Total
21,975
21,975
24,396
184,413
208,809
9,760
199,049
221,024
-
221,024
213,702
7,322
221,024
-

Approved by the Elders on 6th May 2026

Simon King

Page 6 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025

1. Accounting Policies

1.01. Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 2019; the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The Elders consider that there are no material uncertainties about the church's ability to continue as a going concern.

1.02. Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. The main restricted fund is the Youth Work fund.

Unrestricted income funds comprise those funds which the Elders are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Elders, at their discretion, have created a fund for a specific purpose.

Further details of each fund are disclosed in notes F1 to F3.

1.03. Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the income to which they relate is received.

Legacies are accounted for when the church is legally entitled to the amounts due. Entitlement is taken as the earlier of the date on which either: the church is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) that a distribution will be made or when a distribution is received from the estate. Investment income is accounted for when receivable.

All other income is recognised when it is receivable. All income is accounted for gross.

Page 7 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

1.05. Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis.

Ministry and Mission contributions are accounted for when due to be paid.

Grants payable are payments made to third parties in the furtherance of the charitable objects of the church. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining

1.06. Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.07. Costs of raising funds

The costs of raising funds include any direct costs attributable to fundraising events or fundraising activities.

1.08. Charitable activities

Charitable activities include the cost of the Ministry and Mission contributions, staffing the church Office, maintaining and heating the church and the halls and providing church services.

1.09. Tangible fixed assets and depreciation

The church and halls buildings are owned by the Wessex Trust and are therefore excluded from these accounts.

All assets costing more than £1,000 are capitalised and valued at historical cost.

Depreciation is charged on assets on a straight-line basis over their estimated useful life as follows: o Furniture, fixtures & fittings: 10 years

o Equipment: 5 Years

1.10. Pensions

The charity participates in a defined contribution pensions scheme. Contributions in respect of this scheme are charged to the Statement of Financial Activities for the year in which they are payable. Timing differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

Page 8 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

A1: Donations & Legacies
All figures in £
Income from Standing Orders
Donations to the Plate
Other Donations
Give-as-you-Earn
Special Appeals (gift day)
Legacies
Gift Aid Recovered
Total Income from Donations & Legacies
A2: Charitable Activities
All figures in £
Magazine income
Total Income from Charitable Activities
A3: Other Trading Activities
All figures in £
Fundraising Events and activities
Income from Renting the Hall and Church
Income from the car park
Photocopier income
Total Income from Other Trading Activities
A4: Investments
All figures in £
Bank Interest
Total Income from Investments
A5: Other Income
All figures in £
Feed in tariff / RHI payments
Grants receivable
Insurance claim
Total Other Income
Unrestricted
Funds
Restricted
Funds
Total
34,103
-
34,103
2,745
2,745
3,014
-
3,014
1,755
1,755
4,209
4,209
-
-
11,800
-
11,800
57,626
-
57,626
Unrestricted
Funds
Restricted
Funds
Total
-
-
-
-
-
-
Unrestricted
Funds
Restricted
Funds
Total
2,320
-
2,320
67,858
-
67,858
3,075
-
3,075
193
-
193
73,446
-
73,446
Unrestricted
Funds
Restricted
Funds
Total
1,958
34
1,992
1,958
34
1,992
Unrestricted
Funds
Restricted
Funds
Total
14,533
-
14,533
-
11,000
11,000
-
-
-
14,533
11,000
25,533
2025
2025
2025
2025
2025
2024
Total
36,641
4,076
1,148
1,755
3,981
10,510
9,643
67,754
2024
Total
50
50
2024
Total
1,782
59,624
4,015
171
65,592
2024
Total
1,853
1,853
2024
Total
14,360
5,000
4,015
23,375

Page 9 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

B1: Raising Funds
All figures in £
Other
Total Expenditure on Raising Funds
B2: Charitable Activities
All figures in £
M&M contributions
Staffing Costs
Minister's expenses and allowances
Training costs and travel expenses
Pulpit supply
Manse costs
Church & Hall Running Costs
Depreciation
Cleaning
Utilities
Wood pellets
Gardening costs
Repairs and maintenance
Equipment servicing
Consumable items
Other
Church & Hall Expenditure Total
Administrative costs
Bank Charges
Software costs
Insurance
Photocopier
Other office costs
Telephone & internet
Administrative Costs Total
Subtotal carried forward
Unrestricted
Funds
Restricted
Funds
Total
6
-
6
6
-
6
Unrestricted
Funds
Restricted
Funds
Total
40,533
-
40,533
14,645
-
14,645
1,490
-
1,490
1,798
-
1,798
91
91
3,808
3,808
4,423
-
4,423
15,064
-
15,064
5,397
-
5,397
8,487
-
8,487
-
-
13,290
8,756
22,046
272
-
272
347
-
347
1,165
-
1,165
48,445
8,756
57,201
10
-
10
566
-
566
5,784
-
5,784
2,118
-
2,118
1,637
-
1,637
1,240
-
1,240
-
-
-
11,355
-
11,355
122,165
8,756
130,921
2025
2025
2024
Total
-
-
2024
Total
39,375
11,503
1,452
1,315
91
3,109
3,558
8,644
5,419
8,532
121
14,432
173
246
91
41,216
22
515
5,157
2,171
2,825
1,986
12,676
110,737

Page 10 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

B2: Charitable Activities (cont'd)
All figures in £
Subtotal brought forward
Publicity costs
Ministry costs
Worship resources
Pastoral care
Mission Projects
Music costs including organ tuning
Miscellaneous
Church Service Costs Total
Grants / Outward Giving
B3
Church Groups
Independent Examination fee
Total Expenditure on Charitable Activities
B3: Outward Giving
All figures in £
Crisis UK
Churches Together
ReInspired
Royal County of Berkshire Churches Trust
DEC - Park contribution
URC Jamaica appeal
Faith Christian Group
Sanctuary Foundation
Medicins Sans Frontieres
Total Outward giving
C1: Tangible Assets
Cost
At beginning of the year
Additions
Disposals
At the end of the year
Depreciation
At beginning of the year
Disposals
Depreciation
At the end of the year
Net Book Value at beginning of the year
Net Book Value at end of the year
Unrestricted
Funds
Restricted
Funds
Total
122,165
8,756
130,921
811
-
811
688
688
172
172
372
372
1,777
1,777
883
-
883
3,892
-
3,892
3,527
3,527
1,179
1,179
516
516
132,090
8,756
140,846
Unrestricted
Funds
Restricted
Funds
Total
-
-
1,200
1,200
15
15
-
362
362
650
650
650
650
650
-
650
3,527
-
3,527
£
71,481
(58,167)
13,989
8,661
-
13,314
(928)
-
9,280
(619)
-
4,170
-
9,280
Leasehold Land and
Buildings
£
Fixtures, Fittings and
Equipment
2025
2025
(3,495)
(61,662)
75,651
(1,547)
7,733
2024
Total
110,737
-
567
181
711
1,523
1,303
4,285
3,015
906
480
119,423
2024
Total
600
600
1,200
15
600
-
-
-
-
3,015
Total
£
80,761
4,170
-
84,931
(58,786)
(4,423)
(63,209)
21,975
21,722

Page 11 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

D1: Debtors
All figures in £
Prepayments and Accrued Income
Gift Aid Claim
Prepayments
Other Debtors
Debtors for hall hire
FIT/RHI
Other debtors
Debtors Total
D2: Cash at Bank and in Hand
All figures in £
Current accounts
Deposit accounts
Cash in Hand
Cash at Bank and in Hand Total
E1: Creditors, Amounts falling due within one year
All figures in £
Trade Creditors
Taxation and Social Security
Other Creditors
Special collections
Other accruals
Security deposits
Deferred income
Creditors (within one year) Total
Special collection balances
Open Doors
Christian Aid
Christmas collection
Jamaica appeal
Combat Stress
SALT collection
2024
Unrestricted
Funds
Restricted
Funds
Total
Total
6,900
6,900
6,900
4,662
-
4,662
4,222
3,504
-
3,504
965
3,641
-
3,641
11,377
503
503
932
19,210
-
19,210
24,396
2024
Unrestricted
Funds
Restricted
Funds
Total
Total
38,509
-
38,509
55,055
148,445
13,429
161,874
129,065
722
-
722
293
187,676
13,429
201,105
184,413
2024
Unrestricted
Funds
Restricted
Funds
Total
Total
-
-
-
87
-
87
-
-
40
-
40
172
2,939
-
2,939
9,588
142
142
-
60
-
60
-
3,268
-
3,268
9,760
Opening
Balance
Income
Expenditure
Transfers
Closing
Balance
182
(182)
-
80
(80)
-
72
-
(72)
-
20
-
20
140
(140)
-
20
20
172
342
(474)
-
40
2025
2025
2025

Page 12 of 15

PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

F1: Unrestricted Funds

F1: Unrestricted Funds
All figures in £ Opening
Balance
Income
Expenditure
Transfers
Closing
Balance
General Fund 114,952 146,749
(131,872)
(3,756)
126,073
Designated
Fundraising funds 250 250
Mission Fund F1.2 33,000 33,000
Building Fund F1.3 33,000 33,000
Contingency Fund F1.4 30,000 30,000
Youth work fund F1.5 2,500 2,500
Toddlers fund F1.6 814
(224)
590
Total Designated Funds 98,750 814
(224)
-
99,340
Total Unrestricted Funds - 31st December 2025 213,702 147,563
(132,096)
(3,756)
225,413
F1.1: Unrestricted Funds - comparative movements - year ended 31st December 2024
All figures in £ Opening
Balance
Income
Expenditure
Transfers
Closing
Balance
General Fund 91,124 149,029
(119,201)
(6,000)
114,952
Designated
Fundraising funds 250 250
Mission Fund F1.2 30,000 3,000 33,000
Building Fund F1.3 30,000 3,000 33,000
Contingency Fund F1.4 30,000 30,000
Youth work fund F1.5 2,500 2,500
Total Designated Funds 92,750 -
-
6,000
98,750
Total Unrestricted Funds - 31st December 2024 183,874 149,029
(119,201)
-
213,702

F1.2 Mission fund: amount put aside by the Elders to fund mission work within the church.

F1.3 Building fund: amount put aside by the Elders to fund building work in the church.

F1.4 Contingency fund: amount put aside by the Elders in case of cashflow problems.

F1.5 Youth work fund: amount put aside by the Elders to fund youth work within the church.

F1.6 Toddlers fund: amount set aside for children's work

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PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

F2: Restricted Income Funds

All figures in £
Youth work fund
F2.1
Lighting Fund
F2.2
Total Restricted Income Funds 2025
Opening
Balance
Income
Expenditure
Transfers
Closing
Balance
2,322
11,034
13,356
5,000
8,756
3,756
-
7,322
11,034
8,756
3,756
13,356

F2.1: Restricted Income Funds - Comparative figures - year ended 31st December 2024

All figures in £
Youth work fund
F2.1
Lighting fund
F2.2
Total Restricted Income Funds 2024
Opening
Balance
Income
Expenditure
Transfers
Closing
Balance
2,288
34
2,322
5,000
5,000
2,288
5,034
-
-
7,322

F2.1. Fund for youth work

F2.2. Lighting Fund: This was a grant received during 2024 which was spent on upgrading the lighting in the Halls in early 2025.

G1: Staffing Costs and Remuneration

All figures in £
Salaries and Wages
Employers NI
Pension Costs
Total Staffing Costs
2025
2024
14,205
11,506
353
(153)
87
150
14,645
11,503

G2.1. The average number of employees in the year was 2 (2024: 2).

G2.2. No employees received emoluments over £60,000 during the current or prior year.

G2: Trustee and Staff Remuneration, Related Party Transactions, and Other Transactions

Trustee Remuneration and other related party transactions

----- Start of picture text -----
Description of transaction Name of Relationship 2025 2024
trustee or to Charity £ £
related party
Church administrator salary paid at national Alistair Child of 858 378
minimum wage rates on an hourly basis Connell trustee
Travel expenses and car allowance in relation Stephen Trustee 3,213 2,749
to the role of minister Ansa-Addo
Donations made to the charity by the All trustees 13,750 12,840
trustees
----- End of picture text -----

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PARK UNITED REFORMED CHURCH

Notes to the Accounts for the year ended 31st December 2025 (continued)

G2: Trustee and Staff Remuneration, Related Party Transactions, and Other Transactions (continued)

Key relationships

Rev S Ansa-Addo is considered to be key management. During the year Rev S Ansa-Addo received employment benefits totalling £NIL (2024: £NIL) from the charity but he received expenses as detailed above.

Audit, Independent Examination and Other Financial Service Fees

Independent examination fees for 2025 are £504 (2024: 480).

G3: Operating Lease Commitments

The church has an operating lease for a photocopier. The minimum amount payable in respect of this lease is as follows:

Payments falling due:
Within one year
Within two and five years
2025
2024
1,340
1,340
4,020
5,360
5,360
6,700

During the year the church was charged £1,340 (2024: £1,340) for its photocopier lease.

G4: SOFA for the year ended 31st December 2024 for comparative purposes

All figures in £
Note
Income and Endowments from:
Donations and Legacies
A1
Charitable Activities
A2
Other Trading Activities
A3
Investments
A4
Other income
A5
Total Income and Endowments
Expenditure on:
Raising Funds
B1
Charitable Activities
B2
Other
B3
Total Expenditure
Net Gains/(Losses) on Investments
Net Income/(Expenditure)
Transfers between Funds
Other Recognised Gains/(Losses)
Gains/(Losses) on Revaluation of Fixed Assets
Net Movement in Funds
Reconciliation of Funds:
Total Funds brought forward
Total Funds carried forward
Unrestricted
Funds
Restricted
Funds
Total
67,737
-
67,737
-
-
-
65,113
-
65,113
1,819
34
1,853
14,360
5,000
19,360
149,029
5,034
154,063
-
-
119,201
119,201
-
-
-
119,201
-
119,201
-
-
-
29,828
5,034
34,862
-
-
-
-
-
29,828
5,034
34,862
183,874
2,288
186,162
213,702
7,322
221,024
2024

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