THE MEMORIAL
HURCH
UNITARIAN
CAMBRIDGE
FINAf*CIAL STATEM
NTS
FOR THE YEAR ETr*DED
31 DEC.'EMBER2023

THE MENIORIAL CHURCH
UIYITARIAN
CAMBRIDGE
TRUSTEES, REPORT
OR TIIE I'EAR
I DECEMBER 2022
Trustees {Church Commirteel
Andrew Be[h￿￿e
Ton> Burns
Brendan Boyle
Susan Tombs
B¢n Grey
Stephen Watson
Celia James
Sylvain Van d¢ Wcyer
Clare Southall
Jacqui Camall
Jennif¢r Bishtsp
(Chairman)
IVi¢¢<hairl Resigned 16 April 2023
ISecretar>'l
ITr¢&surerl R¢sigrted 16 April 2023
Elecied Vi¢e Chair 16 April 2023
Ele¢t¢d Treasu¢rer 16 April 2023
Elected 16 April 2023
Ele¢ied 16 April 2023
CustodiAn Trustee5:
The British & Foreign Unilarian Association In¢oTporated
Martin Alan Gi¢nke
Huw Rowland Thomas
Andre￿ Brfhune
Brendan Boyle
Anthony Burns.
Addrtss:
Uniiarian Church
Emmanuel Road
Cambridg¢
CBI IJW
Bankers..
CAF Bank Limiied
PO Box 389
We51 Malling
Kent
M194TA
Independent Examiners:
Matth¢￿, Pettifer FCA
St¥ffords
Unit I, Cambridg¢ House
Camboro Busin¢s5 P2rk
Oakington Road
Girton
Cambridge
CB3 OQH

THE MEMORIAL CHURCH
NITARIAN
CAMBRIDGE
TRUSTEES, REPORT
OR THE YEA
ETr4'DED JI DE
ER 2022
The Nl¢tnorial Chllr¢h ILlnitarianl CambTidge is an excepted ¢harity and is therefor¢ not regjstered with the Charity
Commission. The ChaTity was fornied b}. TTU5t deed and conveyance dated 25 March 1928, as amended by a
subsequent conweyance dated 15 October 1945. and deeds dated 6 July 1967, 28 December 1987 and 18 Septemb¢r
2002. A new con51tDJiion odopted on 24 April 2005. The Church Membership Procedure was rcvised in April
2017.
Objects of the rharity
To organise worship Services.
• To provide surh other special services le.g. weddings, funcrals, memorial servtces) as r¢quired.
To PToTride a religious dimension to the lives of members and attend¢¢s.
To provide a religious education for ¢hildren and diseussiott nieetings for adulis.
To encourage concern for so¢ial i55ue5 locally and internationally.
To participate in meetings with other Unitarians in the region and nationally lai ihe General Assembly
tn¢etings of the Unitarian and Free Chrisiian Churches).
Any other spe¢ial attivities or endeavouT5 05 may be available that would promote the fvrtheranc¢ of
Unitarianism.
ln th¢ love of truth and in the SPiTjt of Jesus the meTnbers of this chuKh unite for the worship of God and the service of
humankind.
Revttw of development, ¥etivities and a¢hievtment$ during the year
an15ational Structure
The Church C.omTnitlee consists of the offyc¢rs IChairniaN, Vice-chairnian, Se¢retary and TreasureTI and four members
elected ai the Annual General Meeiing of the congregation. The Church Committee mei on 31iernale tnonths during
2023.
Paid Personnel
The only paid ¢mployec is the Rev¢rend Andrew Brown, the Minister. His ¢ontra¢t from l July 2015 is pemianent.
VolunieeT Work
Th¢ Church eould not function effectively Mithoul the help of volunteers ￿'hO assist with adniinistraiion of l¢ttings and
accounts, arranging seTrices in the absence of the Minisrer, children's activities, general maini¢nan¢e of the buildings
and the garden. etc.

TH
MEM
RIALCH
RCH
UNITARIAN
CAMBRIDGE
TRUSTEES, REPORT
RTHEYE
R ENDED
DECEMBER 2022
Review ofdevelopment, activitie5 and achievement5 during ibt yeaT (tont.)
Mi￿l$leT'S Re
In last year's report I stressed that. from m). perspeeiiv¢ a5 your minister of 24 year5. 1 thollght thai we could no lon¥er
afford to play the mainienance game because all that once seemed 50 solid io us- religiously. socially and polilitally
ha5 b). now melted into air, and we are toilay being Compelled lo face with sobcr senses our new conditions of life
and our oew relationships, not only with each other, but wilh the whole of nature.
This remains true, and so if has been grdlifying to see that during the year w'e have begun to be much bolder in tying io
brin¥ about. not only new ways of being together as a ¢reative. free-spiritual communitv, but also in tern)s of beginning
tts reimagine how we mi¥hi use and cr¢aiiv¢ly re-ptJrpos¢ our buildings in the Coming years to take advanthge of the
tspportunities presented by the new te¢hnolo8y and also the rapidly Changing needs and practices of wider society.
However. whilst it is clear that some very important, initial steP5- including becoming a CIO- have been taken by us
d￿ring the las( year, Lll the comjng year. we really do need io crack-on With ihin8s at a far quieker pace than we have so
far.
Assuming you still me lo be J'our mini5r¢r
alrhough it's never.%omething I have ever taken for 8Tanted- God
willing, I now only liave seven vears left before my lim¢ with you is up. Thai's enough lime-
for me to work
wilh you on the requÈred major. but absolut¢l)' necessary. changes we need to be making if we are to gift. io
hoillsoever folloi¥s us. a strong and healthy liberal ¢ommunit)' ready for the challenges ahead.
Of course. we ¢tsuld choos¢ to drag our feet and procrastinate. Thai's alwa}'s an option and many small, and very tired.
church communities- und¢rstandably. if regrettably- end up dtsing this. Blli I hope thai all of you. lik¢ Ine. are keerk
to press on and want io lake the very real chance thai an interesting and Televani fuluTe could be OUTS, if we are only
courageous ¢nough to give tt a real go. If you think likewise, then please Consider becoming more involved beeause we
really do need all hands on deck if w¢ are to succeed.
And lastly. as alwa)'5. 1 extend my thanks to you all. but panicularly the ¢UTr¢nt committee. for all yourltheir hard work
during the lasr year. It 15 hugely appreciaied.
Andrew Brom

THE MEMORIAL
HURCH
UNJTARIAN
CAMBRI
TRIISTEES. REPORT
OR THEI,
AR ETr4D
31DE
BER 202
Review of development. activit1¢5 and Achi￿¢Thents during the year (fOlIt.)
reta
'sRe
Church Building5. Oltr 2022 report ended by meniioning the br¢akdown in ihe ¢hurch hall heating syst¢m. This was
repaired in ¢arlylmid-February at ¢tsll5Ederable expens¢. as the original 100-y¢ar￿ld pipes had to be ¢otnpletelv
replaced. During this period the hall wa5 unusable with an asso¢iated loss of hirer income.
The loss of hall heating during the very Cold wearher served to underline several problem$ with the manse. which
included inad¢quaie healing and Insulation, a cramped layout, al￿ unsafe staircase. li was apparent thai the manse ma).
be uninhabitable going forward. The committee decided to rent alternative accommodation in nearby eli. Squar¢. and
the minist¢T and his moved (heT¢ on 13 March. This is an interim measure until a longer ierni solution can be found.
and imp05es a significant additional outlay.
The￿ is an on¥oirkg process underway io deterniine how best we ¢xploit our whole church estate to mak¢ mor¢ eifjctent
usc of our buildings.
As in 2022, w'e sruck to Using rhe unheated ehur¢h tn the summer months and the healed church hall in th¢ winl¢r. To
help us manage ollr heating in a more cosr-¢ffectlVe. SUsiainabl¢ way, a remotcly conirollable Nest System was fitted in
O¢iober.
Setvices. When the Minister was holiday, niernbers of the Congregation facililared the services in th¢ church or in the
hall Including the G￿d Friday CoTnmunion. Easter Sunday. August Sunday5 and Ren?¢mbrante Day. These included
Andr¢w Belhllne, Sue Tombs. Brendan Boyle. Jennifer Bishop. Celia James, JerTr C.arr-Brion and Jacqui Camall. The
CaToI Service on 17 Decemb¢r was led by Marianna Michell and Mark Mason wth a small s¢ratch choir. Comniunion
seNees were also celebrated at Penie¢ost and Christmas Eve.
AdveThtlChri$tnias Appeal raised £363 for Rowan Humberstone, a local educaiional charity
Change of c.harity Status. Unitarian c.hurch Cambridge CIO wa5 regi51ered the Charity Comn)ission on 17 Mar¢h
2023, and in Novemb¢r the change tsf ownership of the ehur¢h properEV was registered with the Laod Registjv.
Confirtnalion is pending. The church biiilding remained in th¢ benefi¢al ownership of the existin¥ charity. under a trust
agreernent until January 2024. Benefjcial ownership of the remaining asset5 was transferred from the exisilng charity to
the new CIO a¢ the same time. The legal transfers are currently tn progres5.
Tea parties- look place on 15 Jul. 29 Jul. 3 Sep and wer¢ well attend¢d.
The followbng Spe¢ial Evcnts took place throughout ihe year...
23 .4pr. I l Jun, 8 Oct- sand tra). eN'ents wer¢ organised by Celia james
16117 Ma>. Plum Villa¥¢ weekend gathering
4 Jlln and 30 Sep- S¢12a sessions
Short singing ses$itsns were l¢d by Marianna N4itcliell ININ.Ii on 6 Aug. l Oct and 5 Nlov following the picNi¢ lunche5.
INIM was designated the church s musi¢ OTganiser from October in a volunreer ¢apa¢ityl.
7 Oct- Day of Nlindfulness
15 Oci- Introduction 10 Esperanto led by Jennifer Bishop.
19-21 (ki Letters frotn the Global South pllp.up exhibition.
Membership- I member left and I new member j02ned during the )ear. There were 43 sign¢d-up voting members 8¢ the
end of 2023. The GA quota w'as paid for 29 members, a fall frotn i4 in 2022. In common w'ith many d¢nominations, we
have seen a slight fall in artendan¢e during 202)

THE MEMORIAL CHURCH
UNITARIAN
CAMBRIDGE
TRUSTEES, REPORT
HEYE
NDED
CEMBE
¢re
rt Coniinu
C(Immunity involvement- Chri51's Pieces Residents. A550ciarion holds regtslar ￿￿￿Ing$ on church premis¢s. The
church also hosts weekly sessions for Alcoholics Anon)mous. as well &s a variety of ¢xtra-eurri¢ula¥ aciiviiies and
mthinss.
Policy Do¢uments- The Church's Public Benefit Sthiement and our Bullying, Contlia of Inter¢s¢ and Equalities poli¢ies
weTe revise418nd updaied during 2023.
Wedne$da}' Evening Conversations eoniinued intermittenilw during th¢ year. These will be replaced by a new Seiza
m¢ditaiionlconv¢rsation fomai on Thursdays srarting in Jot)uarv 2024.
Church Commiltee coniinues to meei every two months by Zoom. In addiiion. Ihe committee has ini¢iated a s¢ries of in
pcrson"Life of the Church" meetings fa¢ilitaTed by comtnittee m¢Tnb¢T Clare Southall, to sthrt explorin8 Ihe ran8e of
a¢iivitte5 we might offer to our I￿al church ctsmmunity going forwd.
Brendan Boyle
Risk
The Irus¢ees have id¢Nified major risks 10 whach the charity is exposed 8nd reviewed and implemented Syste￿￿% IO
rrhitigaie these risks.
St#iement of Trustee5' Restrt>nsibilities
LAW applicable io ¢hariiies in England and Wales requires ih¢ Irusiees lo prepar¢ financial staiemenis for each financial
year which give a inj¢ and faÉr %iew of Ihe charity's financial aciivilies during the year and of its financial posiiion at the
end ofthe year. In preparing financial staiements g?ivin8 a irue and fair view.. the trustees are required to:
select 5uitsble a¢¢ou#ting poli¢i¢s and then apply Ih¢m ronsisienily:
make judgements and estim8i¢s thai are reasonable and prudent.,
slate whether applicable A¢¢ouniing Standards and Statements of Recommended Pwti¢e hav¢ been followed.
sybjea To any depanures dis¢l¢)5¢d and explained in lh¢ financial $iaTemen¢s.'
• prepare the financial siaiements on an ongoing concern b&sis unless il is inappropriate to presurne that the
chariiy will ¢tsnlinue in operation.
The tnjsiees are resw>nsible for keeping proper accounting records which disclos¢ with reasonable accuracy the
rinaneial wsiiion ofthe rhariiy aNI which enable Ih¢rn io ensure Ihai the financial siatcments comply with thc Charities
Act 1993. They are also responsible for safeguardin8 Ihe a$5¢ts of the charity and hence for taking reasonabje Steps for
rhe prevention and deieciion of fraud and other irreRulariiies.
Approved by the Tws*es on
3110gia

THE MEMORIALCH
RCH
UNITA
IAN
CAMBRIDGE
INDEPF.NDENT EXAMINER'S REPORT TO THE TRUSTEES
FTHEME
ORIAL CH
CH
IAN
cA￿￿B
DGE
I report on the a¢¢ounts for ihe year ended 31 December 2023 set out on pages seven to sixteen.
Respettiye responsibllitie5 of tru$tet5 and ewAmin¢r
TILe Charity s tru$t¢¢s are responsible for the preparation of the arcounts. The Charity's trustee5 consider ihai an audit is
not required for this year under Section 144121 of the Chariiies Act 2011 Iihe 2011 Act) and that an Independent
Examination is required.
Having satisfjed m>self thar rhe charity is not subject to audit and is eligible for independent ¢xamination. it is my
re5pon5ibiliiy to..
examine the accounts UT)der section 145 of the 2011 Act..
io follow the procediires laid in the General Directions given by the Charity Commissitsner5 (under
section 14515llbl of the 201 l Actl: and
ro siaie whether particular matters have come lo my tttentLOn.
B¥sis of Indeptndent Examiner's Report
My examination was carried out in accordance w?th the general directions given by the Charity Comniissii>n. An
examination includes a review of tlie accounting records kept by tlie Chari¢J' and a comparison of the a¢¢ounts presented
with those records. It also includes eonsid¢ration of any unusual items or di5cIosures in th¢ accounts, and seeking
explanations from you a5 trustees eoDc¢rning any su¢h matter5. The PTocedures undertaken do not PTovid¢ all the
evidenc¢ that would be required in a full audit. and ¢onsequenily no opinion is giv¢n as to whether the accounts present
o'inte and fair view, and the report is limited to iho$¢ matters sei out irb the stztement5 below.
Independent Examiner'$ 5tatemenl
In connecrion iyiih m). examination. no matter has ¢ome to my attention..
which ¥ive5 nie reasonable cause to believe that in any material resp¢¢t the requirements
to k¢ep accounting records li accordance with section 130 of ¢he 2011 .4ci: and
to prepare accounts whith accord ivilh ihe accouniing r¢¢ords and io con)ply with the requirements of the Act
and with th¢ methods ajd princ2ples orth¢ Accounting ond Reporting by Charlties.. Siaternent of
Reeommended Practice appltcabl¢ io ¢harities preparing their accouDts in accordance with rhe Financial
Reporting Siajidard applicable 10 the UK and Republi¢ of Ireland IFRS 102Meffe¢tive l Janual) 20151
have not been met- or
21
to which. tn my opinion. attention should be draivn in order to enable a proper understanding of thc accounts
io be reached.
Dale..
Matthew Pellifer FCA
Staffords
Chart¢r¢d Accouniartts
Unit l. Cambrid¥e House
Camboro Business Park
Oakington Road, Girton
Cambridge CB3 OQH
Uniied Kingdom

THE MEMORIALCHIIRCH
UNITARIAN
CAMBRIDGE
srATEMETrtr OF FINANCIAL ACTIVITIES
IIYC.ORPORAT1￿G AN INCOME AND EXPENDITIIRE ACCOUN
FOR THE I'EAR ENDED 31 DECE￿1
2023
Note
202?
2023
2023
2022
Unrestricted
funds
Restricted funds
Total
Total
INCOME FROM
Donations and Legacies
Other trading activities
Investments
29.506
19,794
31,412
29,506
19.794
47.136
19.004
TOTAL
712
EXPENDITURE ON
Raising funds
Charitable o¢lSVItÈC5
IGainl11055 on disposal of fixed assets
(Gainvloss on revaluation of investmenis
528
59.049
30.600
29.604
98.691
98,691
8,8021
8.8021
TOTAL
89
NET INCOME
9,1771
9,17711
24.3911
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
9.1771
9,177
TOTAL FIINDS BROUGHT FORWARD
3.693,535
17,186
3.710.721
3 735 112
TOTAL FIINDS CARRIED FORWARD
3.684.358
17,186
3.701,544
3.710.721
CONTIYLIING OPERATIONS
All inronie and expendiNre has arisen froni continuing a¢iivilie5.

MORIALCH
RCH UNITARIAN
AMBRI
HEET
Note
FIXEDASSETS
Tanwble asset5
Investsnents
2.637.669
2.617.447
3.476.867
3,347 843
CURRLNT ASSETS
Debiors
Cash at bank and Én hand
6.569
7,401
228.798
167.817
CREDITOILS: Amount$ fglling dut within
YMT
NET CURRENT ASSETS
224.677
362 878
TOTAI, ASSETS LESS CUIiRENT LIABILITIES
3 701 $44
3 710721
THE FUNDS OF THE CHARITY
Restricted income fLtnd$
Unrestricied fijnds
10
10
17,186
3.684 358
17.186
3 693 535
TOTAI, CHARITY FUNDS
3,701544
3 710,721
The accounts were approved by the tTUStees on 10412024 and signed on behalf of the church committee by
Treaw¥er
Chairn)an

THE MEMORIAL CHURCH
UNITARIAN
CAMBR
DGE
'OTE
TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202
LEGAL FORM
Th¢ Memorial Church (Unitarian) Cambridg¢ is an excepted chzrity.
I ACCOLiiYfiNG POLICIES
The financial statements have been prepared in accordance wih the Charities SORP IFRS 1021'A¢¢tsunling and
Reporting by Chariiie5.' Statement of Re¢omniended Pracii¢e applicable io charities preparing iheir accounts in
accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 102lleffe¢tive I
January 20151,. Financial Reportin¥ Standard 102 'The Financial Reporting Standard appljcable in the U'K and Republic
of Ireland. and th¢ Chariti¢s A¢t 2011.
The financial 5tat¢menis have been prepared ￿nder th¢ hi51ortcal cosi convention. extepi where as in
previous years historic fixcd ￿se15 have b¢¢n revalued io th¢iT T¢placemeTrt bllilding cost. Revaluaiion
of the Church and Hall is undertaken annuallj by the ¢hur¢h'5 insurers.
Th¢ charity is a publi¢ benefit entity.
Coing ¢oneern
The Trustees consider that there are no mat¢rial uncertaintÉes about the charity's ability to continue as a going concern.
Signific8nt judgement$
Apart from those judgeinents involving e51imations, rhe management has noi made any jud8em¢nis in the process of
appl}'tn8 the eniity's accounting policies that have signifJ¢ant effect on the amounts recognised in the accounts. There
are no key assufflptions conc¢min¥ the luture or oiher key SOUTces or esiimation uncertainty ai the reponing date that
have significant risk of causing a maieTial adjustment to the carrying amounis of assets and liabilitlC5 Wlthin the next
r¢poning pcriod.
FinanrRal reporting standard I02- reduced disclo$ure txemptiODS
The charity has taken advania¥t of the follo￿ing disc105ure exemption in preparing these firtancial statements, as
pemjitted by FRS 102 'The Financial Reponing Stsndard applicable in tht UK and Republic of Ireland,:
Ihe rcquirements of Sedion 7 Stat¢meni of Cash Flows.
Resources Expendtd
Expenditure is ac¢ounted for on an a¢¢rua15 basis and h2s been classified und¢r headings thar aggregate all cost related
to the category. Where cosis e2nnoi be directly allribuied to particular headings they have been allocated to aciivi¢ie5
on a basis ¢on515teni with the use of rcsources.
In¢oming Resourres
All income is recognised in the Siaiemertt of Financial Aciiviiies once the charity has entitlement to the fund5, Lt is
probable that the in¢ome will be received and the amount Can be measured reliably.

THE MEMORIAL CHURCH
UNITARIAN
CA
BRIDGE
10
NOTES TO THE FINANCIAL STATEVEYTS FOR THE YEAR ENDED
I DECEMBER 2023
Re$ource5 fTOrn 11011-exchan%e tr$n$#¢iions
The charit). has benefited from the contrtbution of tim¢ by unpaid general volunteers. No value has b¢¢n r￿OgnIsed in
the accoun¢s in relation io this.
Pension Co$t$
The C.haTity makes contribution5 to the Minister5, Pension Fund, a dcfined ben¢fit schcme at a rate of I l %
of the Sum of Stipend and Manse allowance per znnum.
Tangible Fixed Assets #nd DepretiAtion
No dcpreciation has been charged on freehold land and property since ihe trustees consider any such
charge io be immaterial. The long term useful estirnated life of these 455ets is mor¢ thAn 50 years.
Fi%tures and fitting$
20/0 on a straighi litje basis
Investments
Listed invesimenis are initially recognised at cost, 2nd aTe revalued to open market value ai the e¥Jd of each
aecountittg period
Debtors
Trdde and oth¢r debtors ar¢ recognised ai the settleTnent amount du¢ after any trade discoiint offer¢d_ Prepajments are
valued at th¢ amounr prepaid after taking ae¢ount of any trad¢ discounts offered.
Cash 2t bank and in h*nd
C.a5h at bank and cash in hand includes cash and shon lem highly liquid invesirnent5 with a short maturity ofihree
month5 or less from the dale of aequi$iiion OT Opening of ihe deposit or similar account.
Creditors
Creditors ar¢ re¢ognised when lh¢ ¢haTity has a present obligation resulting from a past event that will probablj. resuli i
the transfer of tunds to a thtrd parry and ihe amount du¢ lo settle the obli￿(lon can be measured or estimated Teliably.
Creditors and provisions normally recognised at their 5ettlemeiil amount after allowing for any trade discounts due.
Fund Aerounting
Unrestrieied funds can be used in accordance wilh the charitable obje¢iives at the discr¢tion of the trustees.
Restricted funds can only be used for particular resrrieied purposes ivithin the objects of rh¢ charity. Re5rrieiiong arise
when specified by the donor or when funds are raised for particular resiri¢t¢d purposes. FllrtheT explanation of the
nature and purpose of each fuDd is included in ihe notes to the flnancial statements.

THE MEMORIAL CHURCH
UNITARIAN
CA￿lBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE I'EAR ENDED 31 DECEMBER 2023
2 SIJRPLUS FOR THE YEAR IS AFfER CHARGING:
2023
2022
Independent ExamineW5 fee
1,740
1.680
3 INI'ESTMENT INCOME
Ini¢rest & dividends eamed
Bowte Fund
Ministers Benevolent Fund
Georg¢tt¢ & Barbara TallerÈnan Bequest- Rental
Georgerte & Barbara Tallernian Bequest- Investment
3.999
1.627
608
12,336
14.685
27,413
31,412
29,256
4 INCOME
202)
2023
2023
Unrestricted
funds
Re5trickd funds
Total
Total
Donatkon$ legacie5
Subscripiiotys
Offcnory
Envelopes
Tax r¢¢overed
Donaiions and bequests
Colleciions & appeals
Other Income
15.163
21
15.163
17.871
821
4.419
9.540
363
4.419
9.540
363
4,601
2i.413
430
06
29,506
Other trading activities
HiTe & Rent
19,794
19,794
19.794
19,794
19.OQ4
19.004
Investment income
Inieresi & dividends earned
Bowie Fund
Minisrers Benevolent Fund
Georgette & Barbara Tallerman bequest Irentl
Georgette & Barbara Tall¢mian bequest
linvestmentl
3.999
3.999
1.627
608
12.i36
27.413
27,413
14.685
TOT.4L
80.712
80,712
95,396

THE MEMORIAL CHURCH
UNITARIAN
CANIBRIDGE
12
NOTES TO THE FINAN
IAL STATEMENTS FOR THE YEAR ENDED 31 DECENIBER202
5 EXPENDITURE ON
2023
2023
2023
2022
Unrestri¢i¢d
Re51TiCted
Total
Total
Riising funds
Inve51tn¢nt Jllana
ement costs
G¢orgette & Barbara Tall¢r7tLan bequest
Irentall
528
528
Ch#ritable Activities
WORSHIP COSTS
Minister's siipend
Minisier'5 N.1. & pension
Minisier's expenses
Musi¢ians
32.621
3,954
2,135
200
32.621
3,954
2,135
200
30.626
3.753
3.031
ESTABLISHMENT COSTS
Uiiliti¢s & local tax¢5
Depreciation of fixture$ & fittings
Insurance
Repatrs, Renewals, Servicing, Purchases
Non-recurrent repairs
Accessibility Proje¢t
10.396
6.246
2.659
2.407
4.129
10.396
6,246
2.659
2.407
4.129
5.221
952
3.206
2.496
1.039
SUBSCRtPTIONS
Generdl Assembl). Qutsta
Subs¢riplions & Donalions
1.190
969
1.190
969
.365
l.i56
OTHER EXPENDITURE
Minister's discretionary fund
2.117
MANAGEMENT AND ADMINISTRATION
Printing, Postage & Publicity
Telephone
Reni- Temporary Manse
Ministry support costs includin¥ website
Inquirer, Bookstall & Music
Professional Fees
266
1.093
26,131
266
1,093
26.131
i27
1.080
555
3.740
98.691
555
3.740
98.691
500
1.680
59.049
TOTAL
98.691
98,691
59.577

THE MEMORIAL CHURCH
NITARIAN
CAMBRID
NOTES TO THE FINANCIAL
TATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20
6 TANGIBLE FIXEDASSETS
Freehold
Freehold
5 Emmanuel
Road
Fixtures and
fittings
Cliurch & Hall
Total
Cost or Viluation
Ai l January 2023
AdditjOn5
Disposals
1.965.567
650.000
17.743
26.468
2.633.310
26.468
At 31 De¢ember 202)
1,965,567
650.000
44.211
2.659.778
DepreciAtion
Ai l January 2023
Charge for y¢ar
15.863
6,246
15,86J
6.246
At J l Dec¢mb¢r 2023
22,109
22.109
Net Book V*lue
Ai 31 December 2023
1.965.567
650.000
22.102
2.637.669
Ai 31 tkc¢niber 2022
1,965.567
650.000
1.880
2.617.447
Frtehold property- v41uation basi$
The r¢valLiaiioo Of the Church and Hall is based on the rebtjild value of the properties as. due to th¢ naure of the
property. it is difficult lo obtain o reliable market value.
7 INI'ESTMEliTS
Cost or Valuation
Addiiitsn5
Disposals
Revaluarion
730.396
100,000
8.802
8i9.198
8 DEBTORS
2023
2022
Prepaymenis & accn]ed incotn¢
IR ¢laim due
2.603
2.800
6.569
7.401

TH
MEMORIAL CHURCH
NITARIAN
CAMBRIDGE
14
NOTES TO THE FINANCIAL
TATEIIENTS FOR THE YEAR END
D 31 DECEMBER 2023
9 CRKDITORS
2023
2022
Other creditors in¢ludin8 taxation & social security
Accruals
4,121
4,939
IU FUNDS
Balanc¢
brought
forward
Incoming
resources
Resources
expended
Gainlloss on
revaluation
Transfers
Balance clf
Generdl Fund
Fixed Asset Fund
Building Fund
Fieldhouse Fund
Mini$ieT'S Benevolent
Fund
Reserves
955,643
2.617,447
50,000
20,000
80,712 1
98,6911
8,802 1
20.222)
20,222
926.244
2.637.669
50.000
20.000
445
50,000
445
50.000
R¢5tTlCted funds..
Mini5rry Development
Fund
17,186
17.186
Total funds
3.710,721
80.712 1
98,6911
8.802
3.701.544
Building Fund..
Ficldhouse Futsd
Funds designated for the repakr5 and maintenance of the Chureh aDd Hall.
The Fieldhouse Fund sel up io hold legacy from Shirley Ficldhouse, a long
standing member and offjcer ofthe Church, whach was intended for th¢ g¢neral
purpose of thc church
This comprises donations lo be allociaed at th¢ discretion of the minister
Funds designaied to cover any emergenc}. costs that may be incurred.
This fund is anon)'moiis donations for supporting ministry costs Ibut noi
general buildin8 runoing co￿5)
Minister's Benevol¢nt Fund
Resenes".
Minkstr). Developmeni Fund..
The transfers between funds reflect adjuisments in ￿SpeCI of fiKed a5set5.
I I ANALYSIS OF FUNDS BY ASSETTYPE
Unrestri¢r¢d
funds
R¢slricied funds
Total
Tangible Fixed Assets
Current Assets
Creditors.. Due within one year
2.637,669
1,050,810
4.1211
3.684.358
2.637.669
1,067,996
4.121
3,701.544
17,186
17,186

THE MEMORIAL CHURCH
UNITARIAN
CAMBRID
TE
TO THE FINANCIAL STATEMENTS FOR TIIE I'EAR ENDED31 DECEMBER 2023
12 RELATED PARTY TRANSAcfioNS & TRUSTEES, EXPENSES
During ihe year the ehur¢h paid G￿eral Assembly Subscriptions and meeting cost5 of £1.190
12022.. £1.3651. The BTatish and Foreign Unitarian Chureh Association 15 a CuslodiaD Tnjstce of the charity.
During the year tru$te¢$ donated a total of £4,032 to the eharity12022." £7,920).
13 ANALYSIS OF STAFF COSTS AND TRLisfEE REMUNEK4TION AYD EXPENSES
2023
22
Wages and salaries
Pension costs
32,621
3,954
30.626
3,753
36,575
34.379
The average monthly number of employees during the year was a5 follows..
MinÉsier
Nlo employees re¢eived ernoluments in excess of £60,000. Pension ¢ost5 art allocated (o a¢tivities in line with the
5tatTJng costs incurred and are wholly ¢harged io unresiri¢t¢d funds.
The chariry trustees were not paid or r¢¢eiv¢d any other benef5t5 from cmployment with the charity in the year12022..

THE MEMORIAL CHURCH
UNITARIAN
CAMBRIDGE
16
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
14 CONIPARATtVES FOR THE STATEMENT OF FIP4ANCIAL AC'TIVITIES
UnresiTi¢ted
ds
Restricted
funds
Total
funds
INCOME AND E￿DOW￿l￿￿Ts FROM
Donations and Legacies
Other tr2ding activities
Inv¢5tments
47.136
19,004
29,256
47,136
19.004
29.256
TOTAL
95,396
95,396
KXPENDITURE ON
Raisino funds
Charitable activities
(Gainllloss on disposal of fixed assets
(Gatnyloss on revaluation of tnveslmenis
528
58,531
30,606
29.604
528
59,049
30.606
29.604
518
TOTAL
119.269
518
19,787
NET INCOME
23,87311
51811
24.3911
TRAIYSFERS BETWELN FUNDS
NET MOI'EMENT IN FIJNDS
23,87311
24.3911
TOTAL FUNDS BROUGHT FORW'ARD
3,717.408
17,704
3,735.112
TOTAL FIINDS CARRIED FORWARD
3,693,535
17.186
3.710.721