2024-12-31-accounts

S.T FOR THE YEAR ENDING, 3,1 DECEMBER 20,25. CHARITY NUMBER 1208611 UPLIFT, ST JAMES'S CHURCH IIHIT£DREIORMED ST. JAMES'S IHURCH mooThl4worship,I$T we¢$ s.?opm

ST JAMES'S UNITED REFORMED CHURCH TRUSTEES ANNUAL REPORT For the year ended 31st December 2024 St James's United Reformed Church is a1ocal church of the United Reformed Church in Great Britain and is a member church of the Northern Synod of the Church. The trustees are pleased to present their annual trustees, report together with the financial statements of the charity for the year ended 3111212024 The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and Accounting and Reporling by Charilies.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective October 2019> 1. Objectives and Activities Aims of the Charity Mission Statement for St James's Worship To offer worship and prayer in the Reformed tradition both on Sundays and during Ihe week. To provide a high standard of Christian public worship in which preaching. prayer, music and other elements are used crealively and sensitively to glorify God. To provide space for private prayer. Witness To present our collective Christian Witness, as a Local Church of the URC and in ecumenical partnership with other churches in the city centre. To be visibly present as a Christian group throughout the week. To be aware of, and respond to, the needs and opportunities offered by the City. To provide hospitality to as wide a cross-section of Christian and secular groups as may be possible. To support the personal witness of individual Church Members. Service To work in co-operation with the University Chaplaincies and other bodies to minister10 the wider community. To provide support for Students, particularly overseas students, both through the formal structures of the University and through personal contacts. To make space available in the building for Charities, Churches, and other agencies, To work collaboratively wilh the wider URC to serve the City and Region. 2. Publlc Benefit Statement The Elders, Meeting is aware of the Charity Commission's guidance on public benefit in 'The Advan￿ment 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. Providing a space within the City Centre where community connections can be nurtured and grown. 3. Contribution by Volunteers The church has 2 paid employees A parl time facilities manager who is employed by the church A parl time caretaker who is employed by the church In addition the church has A Minister of religion who is employed by the United Reformed Church Central Office A full time pioneer youth worker who is employed by the Synod, with contribution from the church A parl time digital ministries assistant who is employed by the Synod with contributions from the church. Apart from these people, the work of the church is enabled by volunteers who help with preparation and conduct of worship, project planning, resources management, outreach to the congregation as well as catering. The managing trustees {with the exception of the Minister who is a trustee ex officiol are volunteers and derive no financial benefit from their posilion. 4. Achievements and Performance Main Activities undertaken during the year. St James's URC is part of the Newcastle North West and Central Joint Pastorate of the URC Northern Synod, with three other United Reformed Churches - Sl Andrew's Kenton, Jesmond, and West End. The activities of the church in 2024 fell into three principal categories 1. Provision of worship and witness Morning services were held each Sunday at 10.45am, with additional services at Easter, Christmas and other church festivals. Apart from the Minister, and a Lay Preacher who is a member of the congregation, visiting preachers from other churches (both URC and other denominations) led a number of services. A monthly Twilight Church evening service provided an opportunity for quiet reflection and prayer and prayer requests were gathered from the community. This has been a popular service, drawing in many people unused to being in church. A monthly evening UPLIFT service was launched to provide a contemporary style of mid- week worship and this service continues to be developed. A .90 Days of John" campaign encouraged daily reflection on the 4th gospel, accompanied by bible study, written material and online daily bible readings. A weekly Table Talk activity was trialed from June providing simple, free food and an opportunity for fellowship and discussion, The church is a member of Citizens UK and participaled in Assemblies and campaigning events to address social issues affecting citizens in the North East.

1. Digital presence The church conducted a re-branding exercise with new logo and visual identity The website was updated and a TikTok channel established with regular updated content from the minister and others. An online Youth Forum was established to connect the increasing number of younger worshippers. The church had established a monthly Zoom social connect during the pandemic and this has been mainlained as a way of connecting some of the community who are not able to get lo Church. It is also used to enable them to be active participants in the deliberations of Church Meeting.
2. Fabric and structural work A recent survey highlighted important maintenance work that needed to be conducted and this has been largely completed. The works included re-bedding of ridge tiles, repairs to roof leaks, stripping and repainting of woodwork on the spire. The remaining work will be completed early in 2025. Other improvements were made to the interior, including the repair of the organ, lifting old carpeling, sanding and varnishing the floor, renewal of the sound system, installation of projection screens and equipment for livestreaming. In the church hall, the kitchen was renewed following wster damage, and safety bannisters were fitted to the gallery. The church was part of a joint bid (with a neighbouring URCI for a Church Relaled Community Worker (CRCWJ. The bid was successful and approved by the URC but the managing committee have yet to make an appointment due to a lack of suitable e2ndidates. There is a plan to review this project (based on loneliness and isolation) in 2025. In addition lo core activities, the church has widened its impact by offering facilities to other congregations and groups whose objectives and aims are sympathetic lo those of the congregation: Northern Lights Metropolitan Community Church.. a worldwide denomination with 2 particular ministry to the LGBTQ+ ¢ommunity. Newcastle Dream Church, A Korean language church ministering to Korean students in the cily, and online. Newcastle Chinese Christian Fellowship. A weekly gathering of Chinese Christians. Food for Thought. An initiative of Agape UK offering week5y evening food and discussion. The church is used during the week as a base for the Music Department of Northumbria University. This arrangement is three years old and was renewed in September for a further three years.

3. Investments Skipton savings account Cambridge& Counties fixed rate bond CCLA Investments 25,810 62,557 165,233 Policy on investment: The CCLA inveslments are within their Ethical Fund

4. Financial review Review of the year The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements. During the year the Charity had income of £121,720 12023.. £117,680) and expenditure of £178,076 12023 £103,773) There was an operating deficit of £56.356 12023 surplus.. £13,907) due to the initial implementation of our policies of mission and outreach, and partly funded from our designated reserves. At 311212024 the Charity had net assets of £269,034 {2023'. £311,512) 7.Reserves policy The church has a general reserve policy of holding working capital at a level sufficient to cover 6 months ordinary expenditure, plus up to 12 months Ministry and Mission donations. This currently runs at £65,000. In addition reserves are held in the following designated funds.. Community engagement fund Missional building improvement fund Energy efficiency improvement fund These funds have been set up to rIng-fen￿ monies for future plans as set out below.

5. Plans for future periods Future Plans, Plans for the future include further development of some key areas.
6. The CRCW project has not yel appointed a community worker and the scope of both project and the person specification will be reviewed. The focus will remain on loneliness and isolation in Jesmond and Sandyford areas of the city.
7. Devglopment of mid-week ministry. The UPLIFT service is now well established and plans will be made lo grow and expand its reach. Other mid-week outreach activities will be planned in conjunction with the Synod and the Pioneer Youth Worker.
8. Outreach to students. The church has a steadily growing number of students who are regular worshippers as well as frequent new visitors, mainly on a Sunday. Activities will nurture this community and help them to engage with the church and its wider mission.
9. After major investments in the building and facilrties, there are no plans for large scale fabric projects in 2025 but ongoing Maintenan￿ will be needed as well as a review of security and an opportunity to simplify the locklkey arrangements.
10. Reference and administratlve details of the charity• Its trustees and advisors Registered charity name St James's United Reformed Church Charity number 1208611 The Church registered with the Charities Commission on 11th June 2024 Reglstered office Sl James's United Reformed Church Norlhumberland Road Newcastle upon Tyne NEI 8JF

Trustees Names of the Trustees for the year: Revd Ryan Sirmons. Minister Dr Andrew Graydon, Serving Elder.. Church Secretary Mrs Jackie Aitken., Serving Elder.. Church Tressurer Revd Ann Jackson., Serving Elder.. Independent Examiner Doug Maltman FMAAT Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne, NE18AF. While the Independent Examiner has examined these accounts, there is no certificate, as the only certificate supplied is for the 6 months during which the church has been registered with the Charities Commission Bankers Barclays Bank plc 10. Structure, governance and management Governing Document The activities of the Church are overseen by Ihe Trustees within the Elders, Meeting of the Church, in accordan￿ 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 the Church. The trustees are also the managing trustees for the land and buildings. The title to the church land and buildings , including the church, church hall, and attached house , 8 College Lane vested in the Northern Synod Trust of the URC, as trustees and held for the benefit of St James's URC in accordance with the trusts applicable lo URC properties. The church is a Grade 2. listed building. It is insured for £22,586,827 11. statement of Trustee Responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice). Charity SORP requires the Irustees to prepare financial statements for each financial year, which give a true and fair view of fihe state of affairs of the ch8rity and of incoming resources and application of resources, including the receipts and paymenls of the charily for that year. In preparing those financial statements, the trustges are required to: select suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP., mak& judgements and estimates that are reasonable and prudent"

slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial slalements, prepare the f inancial slalemenls on the going concern basis unless il is inappropriate lo presume that the charity will continue In operation. The Iruslees are responsible for keeping accounting records Ihal disclose with reasonable accuracy al any lime the financial position of the charity They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deleclioii of fraud and other irregularities. Approved by the Trustees on Ar and signed on their behalf by.

ST JAMES UNITED REFORMED CHURCH STATENIENT OF RECEIPTS AND PAYMENT For the year ended 31.12.2024 Unrestrictecl Reslricled Total Total Funds Funds 2024 2023 Rècei Donations and legaoies Charitable activities Grants and contracts Other trading actlvilies Investments ts from.. 11,122 11,122 11,471 1,tioo 88,811 16,398 95,906 14,692 95,906 14,692 Tot41 recelpls 121,720 121,720 117,680 ments on: Raising lunds Charitable activitie5 Operation of the cha¥ily 10 905 905 985 177,171 177,171 102.789 Total payments 178,076 178.076 103,774 Reconciliation of funds Nel ol receiptslpaymenls Cash funds brought fDpNaid 156,3561 314,373 156.3561 325,390 13,906 311,484 11.017 Cash carried forward 258,017 11,017 269.034 325,390 The Re¢eipts and Payments Statement indudes all oains and losses recognised in the year. All receipts and payments derive from continuing activities The notes on pages form an integral part r)1 Ibese accounts. ST JAMES UNITED REFORMED CHURCH Ch3rity NLmt6r 1208611 STATEMENT OF ASSETS AND LIABILITIES A8 al 31 December 2024 Unreslricled Reslricled Totsl Total Funds Funds 2024 2023 Cash funds Cash al bank and in hand 18 258,017 11,017 269,034 325.390 Liabililles.. amounts falling due within (Ine year 19 528 468 These financial statements were apwoved by the Elders on.. and are signed on ils behalf by..

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31.12.2024 Accounting Poli¢ies The principal accounting policies adopted, judgements and key sources of estimation uncertainly in the preparation of the linanci81 slalemenls are as follows- 2 Basis of accounting 2.1 Basis of preparation The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's ¢onstitution and has not been requested by the Irustees. The accounls have been prepared in accordance with Accounting and Reporting by Charllies.. Statement of Recommended PracliGe applicable to charities preparing their accounts in accordance with the FinanGial Reporting standard applicable in the UK and Republic of Ireland. Sl James United refomied Church meets the definition of a publiG benefit entity under FRS 102. 2.2 Preparation of the accounts on a going concern basis The charity reported lolal unrestricted funds 81 the year end of £258,017 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the Charity for the next 12 10 18 months is secure and Ihal on this basis Ihe charity Is a going Goncern. 3 Receipts 3.1 Recognition of receipts Receipts are recognised when the ¢harity has received the resources, any perfomance conditions attached lo the ilem(s) of ￿CeIpt have been mel. 3.2 Offsetting There has been no offselling of ￿ceIptS and payments. unless required or permitted by SORP. 3.3 Grants and donations Receipts from government and other granls, whether '¢apital' grants or 'revenue' grants, is recognised when the chsrily has received Ihe funds, any performance conditions attached to the gr2nls have been mel. 3.4 Donated goods and services Donated goods are measured al fair value (the amount for which the asset could be exchanged) unless impractical lo do so. Donated services and facilities are included in the Statement of Receipts and Payments when received al the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immedialely are recognised as a ￿ceipt with th8 equivalent amount recognised as a paymenrt under the appropriate heading in Ihe Statement of Receipts and 3.5 Volunteer help The value of volunteer help received is nol included in the accounls but is described in the Iru5tees' annual

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31.12.2024 report. 3,6 Inte￿$1 receivable Interest on funds held on deposit is included when receiveol. 3.7 Income from membership subscriptions Membership subscriptions received In the nature of a gift are recognised in donations and legacies. 3.8 Investment gains and losses This includes any re81ised or unrealised gains or losses on the sale of investments. 3.9 Fund accounting Unreslricled funds are available to spend on 8Ctivilies that further any of the purposes of the Gharity. Designated funds are unreslricled funds of the charity which the trustees have declded al their discretion to set aside to use lor a specific purpose. Reslricled funds are donations which the donor has specified are to be solely used for patlicular are£s of the charity's work or for specific projects being undertaken by the charity. 4 Expenditure and liabilities 4.1 Liability recognition Liabilities are recognised when it is more likely than not that the￿ is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measure(J with reasonable certainty. 4.2 Charitable activities Payments on charitable activities includes the costs of work and other aGtivilies undertaken to further tho purposes of the charity and their associated support costs. 4.3 Govemance and support costs Support costs have been allocated between govemance cost and other suppori. Govern8nce costs comprise all costs involving public £¢countabilily of the charily and ils compliance with regulalion and good Support costs ale those function5 Ihal assist the work of the charity but do nol dlreclly undertake charitab￿e aclivilies. Support cosls include central functions and have been allocated lo activity cost categories on a ba￿S consistent with the use of resources. 4.4 Irrecoverable VAT Irrecoverable VAT is charged as a Gosl against the activity for which the p8yment was incurred. 4.5 Liabilities The charity has liabilities which are measured al selllemenl amounts less any trade discounts.

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31.12.2024 Analysis of receipts Unrestricted Funds Reslricled Funds Total 2024 Total 2024 6 Donatlons and legacies Donations and collections Gift Aid lax refund 8,539 2.583 11,122 8,539 2,583 9,209 2.262 7 Charitable activities Income from rants Community Engagement 1,000 1.OlJO 8 Other trading activiti9$ Congretional funclraising Church and hall rentals Leased renlals Holjse rental Other ￿CeIptS 148 35,787 44,676 8.200 39.588 48,591 7,500 227 39,588 48,591 7,500 227 95,906 9 Receipts from investments Bank and investment interest Revaluation of investments 5,797 8,895 5,797 8.895 2,519 13,879 Receipts were £121,720 of which £121,720 wa5 unrestiicled or designated and £0 was restricted Analysis of payments on chayitable activities Unr8Stricled Reslricled Funds Funds Total 2024 Total 2023 10 Ralslng funds Charitable donations 905 905 985

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31.12.2024 905 905 985 11 Charltablo activities Gt costs Ministry and Mission Service expenses Ministerial expenses Church study d8y Open door exhibition Mission outreach fund Mission fabric fund 10,752 5.056 3,804 10.752 5,056 3,804 10,349 4,001 3.872 997 705 10,276 26,764 10,276 26,764 Su ort costs Subscriptions to Citizens UK Church Building repairs Church rates and insurance House adminislralion Salaries Gas Electricity Cleaning, Office 2nd Sundry Telephone, mobile and broadband costs Payroll fees 735 16,402 9,120 1,168 23,331 18,975 3,810 7,694 962 300 52,614 11,168 2,725 26,709 15,042 3,507 7,171 1,258 325 62,614 11,168 2,725 26,709 15,042 3,507 7,171 1.258 325 Governance cos15 Independent examinevs fees for rewrting o 468 177,171 177 171 102.789 Payments on charitable activities were £178,076 of which £178.076 was unreslrict8d or designated and £0 Fees for examination of the accounts 12 2024 2023 Independent examiners fees for reporting on the accounts 528 468 528 468 There were no other fees paid lo the examiner (2023= nil) Analysi$ of staff costs and the cost of key management personnel

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31.12.2024 13 2024 2023 Salaries and wages 26,709 23,331 26.709 23,331 No employee re￿iVed remurberalion above £60,000 staff numbers 14 The average monthly he8d count was 2 staff (2023.. 2 slafn. Transactions Wlth trustees 15 None of the trustees have been paid any remuneralion or received 8ny other benefits fmm an employment with Ilieir cliarily or a relaled enlily. In the period the charity has paid trlsslees remuneration and benefits. Trustees. expenses No Iruslee exp8nses have been incurred in the year. Transactionls) with related parties The following detail the relaled party transactions in the reporting period. patly Relationship of the Ir8nsaclion Amount period end written off Dr A Graydon Revd. R Sirmons Revd. A Jackson Serving Elder Donation Minister Donation Minister Donation 800 660 730 600 660 730 Defined contribution pension scheme 16 The charity operates a defined contribution pen5i0n scheme. The as5els of the scheme are held separately from those of Ihe charity in an independently administered fund. Corporation Taxation 17 The charity is exempt from tax on income and gains falling within section 505 of the T8xes Act 1988 or section 252 of Ihe Taxalioii of Charjeable Gains Act 1992 to the exlenl that these are applied lo its charitable objectives.

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS Far the year ended 31.12.2024 Cash at bank and in hand 18 2024 2023 Barclays Curyenl account Petty cash and Float Virgin savings account Skiplon Savings account Cambridge Counties fixed rale bond C8rnbwidge Counties fixed rale bond CCLA Investment 15,338 96 11,565 477 10.456 66,016 20,540 60,000 142,458 26,810 62,5S7 165,233 269,034 311,512 Liabilities Ipayablg Wtthin l year) 19 2024 2023 Independent examlnalion of accounts 528 468 528 468 Events after the end of the reporting period 20 No events {nol requiring adjuslment lo the accounts) have occurred after the end of Ihe reporting period bul Analysis of charitable funds 21 Analysis of movement$ in unrostricted funds For the year ended 31 December 2023 balances balances brought forward Fund balances carried fonNard Incoming resources Resources expended Exceptional item Unrestricted funds General unrestricted fund Designaled funds Cominunity Engagement Missional Building Energy Efficiency 190.810 121,720 1141,036) 171.494 23,563 50,000 50,000 (10,2761 (26,7841 13,287 23,236 50.000 Totals 314,373 121,720 (178.076) 258,017 Purpose of unrestricted funds

ST JAMES UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31.12.2024 General unrestriGled fund Designated Funds.. Community Eng2gement Missional Improvemenl Improvement The 'free reserves, of the charity Funding for identifying and developing outreach opportunllles Funding for internal flexibility for additional charitable usage Funding for building upgrading for improved energy efficiency Analysis of movement in restricted funds For the year ended 31 December 2023 balances balances brought fonmard Fund balances carri9d forward Incoming resources Resources expended Exceptional item Restricted funds James Project Window Fund Key Deposils 9,757 865 395 9,757 865 395 Totals 11,017 11,017 Purpose of restricted funds Restricted funds represent income resources used for a specific purpose wlthln the charity as identified by the Jame5 Projeot Window Fund Key Deposits Professional help relating lo further minislry of the Church. Resloralion of stained glass windows. Dewsils for bookings held in a restricted fund. Capital commitments 22 As al 31 December 2024, the charity had no capital commitments