Excepted Charity
Denewell Avenue United Refonned Church
At￿ll81 Report and Financial Ststements
for the period from 10 (ktober 2024 to 31 December 2025
Memanus Hall Itd
Unit Cl I, Marquis Court
Kingsway South
Team Valley Trading Estate
Gateshead
Tyne & Wear
NEI I ORU

Denewell Avenu¢ Unlted Reforni¢d Church
Contents (eontinued)
Reference and Administrative Details
Trustees, Report
2to3
Independeni ExamiDerfs Rep<)rt
Stst¢m¢Dt of Finoncial Activities
B8lan¢e Sheet
Notes to the Financial Ststemertts
7t0 10

Denewell AveDue United Reformed Chureh
Reference and Administrative DetaiL8
Truste
R¢verend Marcus Hargis
Mr Colin Grth4m
Mr Grdeme William5
Mr5 Ali50n William5
Mrs Matiorie Robinson
Mrs Sybil Brady
Mrs Helen Sutton
Mrs Brenda Kitching
Mcmanus Hall Itd
Unit Cl I, Marquis Court
Kingsway South
Team Valley Trodin8 Fstat¢
Gateshead
Tyne & Wear
NEI I ORU
Independent Ex8miner
Pag¢ S

Denew¢ll Avenue Unit¢d Reformed Church
Tn￿tee5, Report
The trustees present the annual report together with the financial statements of the charity for the period ended
31 December 2025.
A¢h￿¢Ve￿¢￿ts and performanco
Our obj￿tS are bToadly'. l) advancing Christian faith tlwough worship and discipleship. 21 promoting youth
work. primarily throiigh gponsor5hip olthe local Boys Brigade a￿d Girls AssociatÈon (BBGA). and 31 gathering
people together through provision of comtnunity facilities. In all we do, w¢ seek to improve thc conditions of
life for all.
This year h&8 seen re8ular. weekly worship services by the United Refornied Churth as well as Hope
Community Church. Funher opmnilie$ for learning, frllowship and growth have been offered. porticularly at
Christsnas and Easter.
Th¢ BBGA as w¢ll ps th¢ Girl Guiding group5 Gontinlle to grow, underpinned by our support. Children from
across the whole of Gatesh¢od are given the opportynity ro discover skills and COnf￿dence through these
tivities. Tnjstets are personally involved in both, ably assisted by reams drawn from the local community.
This period has seen increased demand for our community space, in addition to our faith and youth use.
Unfortunately, the current configuration of the buildiDg does not allow for Jnore users at peak tsm¢s and we hav¢
sadly had to turn enquiri¢s away. Our community partners currently include..
exercise a¢tiviti¢s'. line dancing. yog4 g¢ntl¢ movem¢nt for old¢r p¢opl¢, as well as ¢n¢ryetic Zumba dance).
fell¢)w5hip and interests.. the University of the Third Age (a varied programme for retired people). Genera]s
Outpost (wargames), TJ7inTime (childrens. play). and birthday parties.
FlnAnclal revlew
The Chariry accounts show that the Charity intteas¢d general ￿serVeS by £20,020. How¢v¢r, taking into
a¢¢ount the one-off receipts being., rebates from ertergy suppliersr of £8,056 and a legacy from a deceased
member of £5,000, this surplus is reduced to £6,964.
The incr¢ase of £6,964 can be attributed to rentsl income due to 8reater demand for the community Space and
prudent f￿ancial management.
Taking this into occount the Charity continues to Tun in a viable position with minimal resetves in aecordance
with the Charity's reserve policy.
Pl8ns for hture periods
Al￿￿ Andkey obJe¢llwesforfuluTeperiods
We want ro do mor¢, bui our ageing premises (which have not se¢n adequate investment over the years) are
letting us down. The community hall heating is barely adequate, the layout labyrinthine, and facilities are dated
and tired. As a result, we are embarkit]g on an ambiiious regeneration progtamtne. This is one reason why
restricted resetves are increasiDg to £8.290 as we fundrais¢ for th¢ ¢onsid¢rable 511ms jiist needed in preparation.
We have taken the first steps, iTh¢luding a Feasibility Study drawn up by architect Dan KetT, and are ex¢it¢d to
s¢¢ what ￿Uld be possibl¢.
Our vision for the fifftwe is of an enhanced and attfdctive ¢ommunity space with a well-ruTJ café, which at a
stroke would be the largest fulty accessible space for eating and drinking in Low F¢ll. The ¢xisting fa¢iliti¢s
would b¢ upgraded and wolk done to improve configiir*ion, enabling greater community use. Financial and
enviroftmettial susthinability are core ouÈcomts, ensuring that the obje¢rs can ¢ontinue to be met in the ￿t￿re.
Page 2

Denewell Avenue United Refornied Church
Trustees, Report {eontinued)
ststemeDt of R¢sponsibilltles (within Truste¢s Report)
The tnytees are responsible for preparing the ttiistees, report and the financial statements in accordance with the
Unitrd Kirtgdo￿ Accounting Standards (Ullited Kingdom Genetally Accepted Accounting Practi¢¢) and
applicable laiv and r¢gulations.
The law applieable to ch8riiies require5 th¢ tNstees to prepare f]nancial statemenls for ¢ach finLncial period
which give a true and fair view of the state of affairs of the Charity and of th¢ in¢oming resource5 alld
application of resourees of the charity for that period. In prepariti8 these f]nancial statements. the trustees are
requir¢d to..
select suitsble accounting policies and then apply thern constslentty-
observe the method% atkd principles itl the Charities SORP..
rnake judgements alld estimates that are reasonable and prudent..
state whether applicable accounting standards hav¢ been followed, subject to any material departures
disclosed and explained in the fmancial staiements: and
prepare the fina#¢ial sraiemenis on the going concern basis unless it is inappropriate to pr¢surne th8t the
eharity will coniinu¢ in busines5.
The trustees are responsible for keeping proper accounting records thet disclose with reasonable accuracy at any
lime the financial position of the charity and enable tliem to ensure thai the fsnancial stateTnents comply with the
Charities Act 2011, the Charities (Accounts and Reports) Regulaiions 2008, and the provisions of the
¢on5titution. The trustees ore also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of ftaud and other iThegul8rities.
Th¢ Thsiees are responsible for the maintenance and integrity of the corporate and financial infomiatioll
included on the charitable compaft￿s websiie. Legislation governing the preparation and dissemination of
fmancial statements may differ from legislation in other juri5dictton5.
Th¢ mnual report was approved by th¢ trustees of the charity on 3 June 2026 and signed on its behalf by:
Reverend Marcus Hargis
Trustee
Pag¢ 3

Denewell Avenue United Refornied Church
lodependent Ex4min¢r'$ Report to the Irust¢e$ of Den¢wcll Avenue Ullit¢d R¢fornied
Church
I report tts the tn]stee5 on my examinatÈon of the 8CCOilThts of Denewell Avenu¢ UDit¢d Refornied Church for the
year ended 31 De¢¢mber 2025.
RespoD5iblllties and ba51¥ of report
As the choTity wsrees of Denewell Avenue United Refornied Church you are responsible for the preparatjOD of
the accounts accordance with the require]nents of the Charitie5 Act 2011 ('the Act,).
E report in respect of rny exarnination of the Dcnewell Avenue United Refotined Church 's accounts carried out
under sectlQD 145 of the 2011 A¢t and in carrying out my examination I have followed Jll the applicable
Directions given by the Charity Commission under section 145(5Kb) of the Act.
IndepeDdent ex*miner's ststement
I have completed my examination. I confjrni that no material matters have come to my attention in connection
wlth the examination giving me Cause to b¢liev¢ that in any material respect..
accountin8 record5 were not kept in respect of Denewell Avenue Ullited Reformed Church as requited by
sectjOA 130 of the Act. or
2. the aceounts do not accord with those re¢ords,' or
3. the accotsnts do not cotnply with the accoun(in¥ requiremEnts CLKLcerning the forni and cottient of accounts
set out in the Charities (A¢¢(wnts and Reports) Regulation5 2008 other than any requirenient that the
accounts give a 'trLke and fair view, which is not a matter considered 8s part of an indyndent
examination.
I have no ¢oncerns and have come across no other matters ITh ¢¢)nu¢clion with the ¢xamination to which 8tt¢ntion
should be drawtr] ID this report in order to enable a proper undersiandftng of the accounts io be reached.
n I
McMaTJUS Hatl Ltd
Unit Cl I, Marquis Court
Kingsway South
Team Valley Trading EstAie
Goteshead
Tyne & Wegr
NEII ORU
Date..
2Gz6
Page 4

Den¢well Avenue Unit¢d Reform¢d Church
StAttm¢Dt of Financial Activities for the Period from 10 Oetober 2024 to 31 December
2025
Unrestri¢ted
funds
Restricted
funds
Total
2025
Note
Income 8nd Endowments from".
Donations and legacies
Charithble artivities
Investtnent income
30,859
23,211
676
14,479
45,338
23.211
676
Total incorne
14,479
69,225
Expenditure on:
Charitable activities
(34,726
6.518
41,244
T￿al expendittJr¢
(34,726)
6.518
41.244)
Net income
7.961
27,981
Net movement in fim(ts
20,020
7.961
27,981
ReeoneS1iation of fvDds
Total funds brought forward
29.072
329
29.401
Totsl funds ¢arried forward
49,092
UDf¢Strict¢d
8290
R¢str4Ct¢d
funds
57,382
Total
2024
Note
Incorne 8nd Endowm¢nts from:
Dortatiorts and legacie$
Ch￿itable activities
Inve5tmertt income
19,067
14.186
253
,525
20,592
14.186
253
Total incom¢
33.506
1.525
35.031
Expethdlture on:
Charitsble activities
137,436
(1,221)
38,657
Tottl expenditure
Net (expenditur¢yincome
137,436
11,221)
(38,657)
3,930
304
3,626
Net movement in ￿ndS
(3,930)
304
(3,626)
Reconciligtion of fvnds
Total fimd$ brought fornard
Totsl fijnds ¢&￿ted fonvard
33.002
25
33,027
329
29.401
All of the charlty's activities derive from continuing opeEations during the above two P¢Tiods.
The funds breakdown for 2024 is shown in note 7.
The notss ott pages 7 to 10 fonn an integral part of thes¢ fit)ancial statemeThts.
Page 5

Den¢w¢ll Avenue Unit¢d Reformed Church
Balance Sheel as at 31 December 2025
2025
2024
Nott
Current Bssets
Ekbtors
Cash at bat￿ and iti hand
2.046
3.326
26,074
57.381
29,400
Creditors: Amounts falling due within one year
Net ￿Sets
57,382
29,401
Funds of th£ tharity:
R¢5tricted intome fuDds
Restricted funds
8,290
329
UDrestrleted ineome fuods
Unrestricted fijnds
49.092
29,072
Tolal fund$
57,382
29,401
The fman¢ial ststements on pages 5 to 10 were approved by the tNsiees. and authorised for issue on 3 June 2026
and signed on their behalf by..
Reverend Marcus Hargis
TrtL5tee
The notes on pages 7 to 10 fonYA an integral part of these fmjancial stateniekts.
Page 6

Deneiyell Aveoue United R¢form¢d Church
Notes to th¢ Financial Statements for the Period from 10 October 2024 to 31 December
2025
l Ateounttng po15cies
ststemellt ofeompll8nce
The flnancial sratements have been prepared in accordance with the second edition of the Charitie5 Ststement of
Recommended Practice issued in Octob¢r 2019, th¢ Finan¢i41 Reporting Standard applicable yr¢ the United
Kingdom and Republic of Ireland (FRS 102) and the Chariiies Act 2011.
Basls of preparatlon
Denewell Avenue United Refom)ed Clwrth meets the definition of a public benefit eTriity under FRS 102. The
accounts (financial statements) have been prepared under the historical cost convention wilh items recognised at
cost ortrdnsadi¢)n value unles5 oth¢rwis¢ ststed in th¢ rel¢vant not¢(5) to thes¢ account5.
Going concern
The trustees consider that there are no material uncertaintiC5 ab)ut thc charl￿5 ability to Coniioue as a going
¢on¢ern.
Income and eDdowm¢nts
VOlU￿tary iticome including donations, gifts, legacies 2nd granis ttwt provide core funding or are of a generai
natur¢ is recognised when the charity has entitl¢m¢nt to the in¢ome, it is probable that the income will be
reeeived and the omount c2rt be measured with sufficient reliability.
Dooallons and legacl
Donations and legacies are recognised on a receivable basis when r¢¢eipi is probabl¢ and the atnowit can be
rel&ably ffle&sured.
Grnnts recelvoble
Grants are re¢ognised when the charity has an entitlement to the fvnds and any conditions linkcd to the grants
have been met. Where perforrnance conditions are attached to the grant and are yet to be me¢ the income is
T￿ognIsed as a liability and included on th¢ balance sheet as deferred income to be released.
nvestrnent income is recogni5ed on receipt
Expet)dliure
All expenditure is recognised once there is a legal or consttuccive obligation to that expenditure, it is probabl¢
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar c05ts to that cate80ry. Where Costs ¢alln￿ be directly attributed to
particular headiiigs they have been allocated on a basis consisieni with the use of resources, with central stsff
cost5 allocated on the basis of time spent, and depreciatiojj charge5 alloEaled ort tbe portion of the assei's u&e.
Other support Costs are allocated based on the SPTead of staff c4)sts.
Rotslftgfvnds
Thes¢ are costs illCUTred in attra¢ting volulltary incorne, thr ttLana8ement of investments and thos¢ iticutrcd in
tradins activities that raise filllds.
Page 7

DeD￿ve11 Avenue United R¢forni¢d Church
Notes to the Flnancial Statements for the Period from 10 October 2024 to 31 Dccembcr
2025 (Colltinued)
Support Costs
Support costs include central funciions and have been allocated to 8¢tivity cost categori¢s on a basis eonsistenl
with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the
time spent a[￿ other costs by their us88e.
Tr&de debtors
Trade debtors are amounts due from ¢￿tOmerS for merchandise sold or servi¢es perfomed in the ordinary
course of busine55.
Trdde debtors are T￿08n￿Sed i￿lI]allY at the transaction price. They are subs4u¢ntly rnusured at amortised cost
using the effective interest method, less PTOV15ion for impairn)ent. A provision for the impairm¢nt of trad¢
debtors is e5tablithcd when there is objective evidence that the charity will not be able to collect all amounts due
according to the original tem15 of th¢ ￿e1v￿bles.
C￿h equiYal¢nts
Cash and cash equtval¢nts ¢omprise c&4h on hand and call deposits, oiher short-terni highly liquid
invesm)¢nis that are Tvddily convertible to a known amount of and are subject to an insisDiftcznt risk of
change in value.
Fund strueture
Unrestricted income funds are genernl funds that are Available for use at the ttustees discretion in funhemice of
rhe gbjective5 of the ¢harity.
Restricted income fun(Ls are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area OT purpose.
2 Incorne from don8tions 8nd leg8tie5
UDrestrleted
funds
General
R¢strict£d
futtds
Totsl
funds
Donation5 and legacies.
Donations from individuals
Gr&nts. including e&pital graDt5'
Grants from other Charities
Regular giving atld capital donatlons
2,479
2,479
400
30,459
12,000
12,400
30,459
Tot#1 for period ended 31 December 2025
30.859
14.479
45.338
TotAI for perlod ended 9 (ktober 2024
19,067
1,525
20,592
Page 8

D¢newell Avenue United ReforRned Church
Notes to the Financial Sta¢em¢nts for the Period from 10 O¢tober 2024 to 31 December
2025 (continu¢d)
3 Ineome from charitable aetlvitles
Unrestricted
funds
GeTheral
Total
23,211
23,211
Total for period etsded 31 Decomber 2025
23.211
Total for period ended 9 October 2024
14.186
4 Jnvestmept income
Unrestrlete
funds
General
Totxl
202S
Totsl
2024
Interest re¢eivable and similar income.,
Interest receivable on bank deposits
676
676
253
S Debtors
2025
21124
Other debtors
2,046
3.326
6 C•3h and ¢a3h ¢quiw8leDt$
2025
21124
Cash at bank
55,335
26,074
Page 9

Denrnell Avenue Unit¢d Refornied Church
Notes to the Finaneial St*t¢m¢nÉ$ for the Period from 10 October 2024 to 31 De¢ember
2025 (continued)
7 Funds
Bal*llce at 31
December
2025
Balance at 10
October 2024
ADcoming
resources
Resource5
expended
UDrestricted fuDd
General
29,072
54.746
(34.726)
(6.518)
49,092
Restricted funds
329
14.479
8.290
Total funds
29.401
69225
41,244
37,382
BAlaD£e al
January 2024
Incomlng
resourcts
Resouree
expend¢d
B#lance At 9
October 2024
Unrutricted fund5
General
33.002
33,506
(37,436)
29,072
Ru¢ri¢ttd funds
25
1,525
1221
329
Total funds
33,027
35,031
(38,657)
29,401
Pa8e 10

Denewell Avenue United Refornied Chureh
Statement of Financial Activities by fund for the Period from 10 October 2024 to 31
Dec¢mber 2025
TotA
Total
UDrestritted Uthrestricted
Funds
Funds
202S
2024
Income Endowments from:
Donation5 and legacies
Charitable activities
tnv¢stment income
30.859
23,211
676
19.067
14,186
253
Total income
54,746
33,506
Expenditure on:
Charitsble activitie5
37,436
Total expendiDJre
(34,726)
{37.436
Net income/(expenditi]re)
20,020
3,930
Net movetnent in funds
20,020
{3.930)
Reconeili#tion of fvThds
'rotal fi￿dS brought forward
29.072
33,(102
Totsl funds catri¢d fonvard
49.092
29.072
This pag¢ do¢s not form part of the ststutory fmancial statements.
Page 11

Denewell Avenue United Refonned Church
Statement of Financial A¢tivitie$ by fund for the Period from 10 Octob¢r 2024 to 31
Dvember 2025 (continued)
Total
Restrleted
Funds
2025
Total
Restrieted
Fund5
2024
Income and Endowrnents from:
Donations and legacies
14.479
1,525
Totsl income
14.479
1.525
Expendtture on:
Charitsble a¢tivi¢i¢s
16,518)
{1,221}
Total exp¢ndinJTe
(6,5 18)
{1,221}
Nei income
7,961
304
Net movem￿1 in funds
7,961
304
Reconciliation o(funds
Total ￿ndS brought forward
329
25
Total fijnds carried forward
329
This page does noi forn) part of the $tstu¢ory flnancial 5talements.
Page 12

Den¢w¢ll Avenue United R¢form¢d Church
Dctail¢d Statement of Financial A¢tivities for th¢ Period from 10 October 2024 to 31
December 2025
Total
2025
Total
2024
IDcome and Endowments from:
Donations atld le¥acie5 lanalysed below)
Charitable a¢tivities (analysed below)
Investhient tncome lanajysed below)
45,338
23,211
676
20.592
14,186
253
Totsl income
69
25
35.031
Exptmdlture om..
Chfiritsble activities (analysed below)
(41,244
{38,657
Total expcndttiire
(41,244)
38,657
Net incomel(expendtture)
27.981
3,626
Net movement in fund$
27,981
(3,626)
Reconcillatlon of funds
TotAI fimds brought fonvard
Totsl fi]nds carried forward
29.401
33.027
37,382
29,401
This page does not fom part of the statutory financiai statements.
Page 13

Deneivell Avenue United ReforRned Chureh
Detailed Statement of Fingdneial Activities for the Period from 10 October 2024 to 31
December 2025 (continued)
Totgl
10 October
2024 to 31
December 2025
Total
l Jsnuary 2024
to 9 October
2024
DO￿￿110￿$ le¥ticie5
Committed giving
Appeals and donations
Grants- other agencies
Grdnts- other agencies
Donations 2nd appeats
21,426
2,479
12.000
400
9.033
14.751
775
750
560
3.756
45,338
20,592
Charlrf4ble acllvllleJ
Re]Jtal incollle
23.211
14,186
23,211
14,186
Inwalmevl incon
Tnt¢rest OD cash deposits
676
253
676
253
Churliable ucliwrfds
Ministry and mission
Pulpit supply
Dir¢ct e951s
Off&ce expenses
Charitable donations-restricled
Water Tates
Light, heat and power
Insurance
Repairs and inaintenance
Repairs and maintenance
Audio & visual equipment
A¢countancy fees
Legal and professional fees
(17.343)
(720)
(2.784)
{5 13)
(1206)
(990)
{362)
(3.841)
(5,312)
{5,827}
(1,200)
(233)
913
{9,635)
{710)
{1.545)
(309)
(1.221)
{1,686)
(9.3261
(4,310)
(9,361)
(78)
476)
41.244
(38,657
This page does not forn) part of the statutory fjnancial statements.
Pag¢ 14

Denewell Avenue United Reformed Church
Detsiled Statement of Finaneial Activities for the Period from 10 Oetober 2024 to 31
Dtetmber 2025 (conthiued)
31 December 2025
Restricted
funds
Total
Donartons and legaclos
Committed 8iVtng
Appeals and donations
Grdnts- other agencies
Grdnts- other agencseg
Donations and appeals
21,426
2,479
12,QOO
400
9.033
2.479
12,000
14,479
45,338
31 December
2025
Total
Charliable aclh¥rf
Rental income
23,211
23211
31 December
2025
TotAI
Inveslmeni Income
Interest on cash d¢p05its
676
676
31 D¢c¢mb¢r
2025
Tol*l
This page does not forn) part of the ststu¢Ory statements.
Page 15

Deneivell Av¢nu¢ UnSted Reformed Church
Detailed Statement of Finan¢i*l Aetivitie5 for the Period from 10 October 2024 to 31
December 2025 (continued)
31 December 2025
Restrttied
fund5
Total
Chorl¢&ble
Ministry and mission
Pulpit supply
Direct ¢osts
OtTice expenses
Chari¢able donation$-r¢5tri¢ted
Water rates
Light, h¢at and p¢)wer
Jnsurance
R¢pair5 and maifttenAnc¢
Repairs and maintenance
Audio & visual equipment
Accountsn¢>' fees
Legal and professional fees
(17.343)
{720)
(2,784)
(513)
(1,206)
{990)
(362)
(3.841)
(5,312)
(5,827)
(1,200)
(2331
(913)
11.206)
{5,312)
(6,518
(41,244)
This page does not form part of the stsiuiory fmoncial statements.
Page 16