Chaffty Roglslr•tlon No. 233390 Compafry R•giStrnt•on Ilo. 649091 (Eryland and Wal•sl THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Ayshawgibbs
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) CONTENTS Pag• Legal 8nd adnwnistrative COUrS report Indedent examinerfs re Slatemenl of financ4al BalanL* sheet Notts to the accounls
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) LEGAL AND ADMINISTRATIVE INFORMATION The cou4 wesents thew hundredlh ANwJal Re1 lolIw1h the mdependenlty rwared Ants for th• y8ar ended 30th Seplemter 2tr25. Honornry Prnsid•nt Councll M•mb•rn Re¥. MidTraelAlured ICh&Q (resvJned 2h Marth 20251 Rev. Ramsay laprxynlpd Chair 2h Marth 2025 io Tms Jr ffreasLN8r) Rev Feargus (7cOnn I19n9d 29th Ma1 2026) Rev. Sue &"nnam Joanne O'S11¥an VidorAnderson18PPOthted 29th March 2025) Dl#tsict Mlntster Rev CJ klcGr Flnanc• Offlc•r * Marfin S•¢Mtry Rev Mic AIILYed IrWid 291h Marth 20251 Rev. Suo SinnaK>n {appJwited 2h Marth 2025) Admlnl•tr4t•r & D•sign•r He18n %thrte Charlty Nmb•i 23339) Company nwnbv 649)91 R•gi$tsred offir Essex Hal 1-6 Essex Street Str London fyC2R 3HY Ind¢pendent •¥5¢1 Shaw Gths Limited 264 B8ftiry Ro•J Oxford OX2 70Y Bank•rn CAF Bank Lwnited 25 kngs HIIAven KirvJs "• Vkst mkng ME194JQ
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) COUNCIL'S REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Struclurg. governanc• and mnagoment Oryanlsation A board of up lo len memtws ththo siv times thjring the year the tharity. Introductton to Ilsttnnte The Counal members, who are also dIe¢t5 for the ofi>)rryany law, seNod duriNJ th9 yoar Rev. Mi¢hael Mlured Iresvweil 291h Marth 20251 Rev. Feargus O'comor (resigned 29th March 2026) Joanna O'sullivan Rev. SKnon Ramsay Rev. Sue Sinnamon Julo Torres Jr Vicl¢xAndgrson lappoirted 291h March 20251 Rlsk management The Directors have examined Ihe Maic strategic and cwaiitinal risks. •fvch Ihe tharity f8ces and ¢onfwms th81 syslems have been established lo enab regular repts to be wryjuced $0 that the necessary steps can be taken to lessen these risks. Publlc ben¢fit The Trust88s lake inlo aCcjnI Ihe Chanty comissi on wknlic ljenefrt and that the aclivilies of Ihg Charity ar9 in linè with that guidan. Obj•ctiv•s and activitses Thè Assembly's 014ecti$ we the kIltr. 01 To promote the spread of olgi¢Xts Ideas usualty dexribed 3$ Llnrtarian ¢y Freè CJislI. bl To promote felh)wship among the cCgregatsOnS aTrJ Unrtaiians in the area.. cl To assist weak congregatKns'. dl To encourage th& Iwmai¥)n of new ng[ggaI'. el To do 1 such other lawful thg5 as are indental to the above oLyects or any of th. A¢hl•w•m•nts and p•rforman The CouncAI is sa.5fd with the resulis Jr Ihe year. G0mIng do¢um•nt dl•elo•uv• Tho charity is wvemed by a menx)ranthttM ortKs ¢typated. Fln•ncl•l rovlow Details of incoming Te8ource5 and re50ur(s experthd ¥e SIn Ihe Staten1 of Financial A("wls on paggs 5- 7 of the financial statements. The Chaiity'5 wimary source of in(me fr(m listed investments has risen by 5.7%. aNJ thg value of listed investment held ha$ fallen by 6.7% S5 of Isted investments in the year provided cash 11ow lo fvnd grants lo memb&rthurthe$. as wdl as expthJilure wogwbme aThJ on admini$tratJn. InvegtmeTht pollcy The Trustees continue a policy of tr1nsknw the irNesM trOl0 in bcth the urwestrKled and designated furKls to 8 wholly ethical basis. On the advic ofour prOfess•m fuThJ ffian•Je. Ihe pjrtrokn ernphasises capital growth, and is inlemationahy weightgd. This SUItj in the yoar in a smal unreaknd knss in the pwif01.
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) COUNCIL'S REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORn FOR THE YEAR ENDED 30 SEPTEMBER 2025 R6••Theg policy It is ihe policy of the LDPA lo urwestr•ied and Th)n-d8¥wed fuls. Ththich are Ihe free reser¥es of Ihe tharity, at a level, vthich equates to approxThalety six months unrestrwthd OX1{re. This prowdes suffioenl funds lo cover managem1 mMtra. •wJ SUPF¥J1 costs and to fespond to emergÈncy ap#b"on6 for grants arising from lime lo lThe. VestriCted fvnds were mainlaM)e(1 al Ihis kvel IoughoUt the year. On behalfoftsE cn( <>rr4> RBV. Sue Slnnamon Chair Dalg JuMoTorn Jr TreasUr ll7.Apt2026 7.Apr2026
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) INDEPENDENT EXAMINER'S REPORT TO THE COUNCIL MEMBERS OF THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) I report lo the Council mentsrs on my exami)atm of Ihe finwKi statements of The LorKlon Districl And South Eastem Prowncial AssemtrAy 01 Uiitwian And Fe Chrtslian CIWJrd (Inco•r81edl (the d)arity} for Ihe year ended 30 Septernber 2025. R•spon8lblllttos and ba1 of r•port As Ihg Couniil members of the dwrity IWMJ also rfs dwecWs tho pwpos85 of rnpany L4w). you are responsible for wepaxalK)n of the slatewts in cttnee vrith the requifements of the Companies Act 2006. Having salisfied mysew that Ihe ffinancial statements crf the charity are Tr)t requed to au(lited under Part 16 of the Acl are èligible for ind8pend8nt •xaminalion. I report in rèsped of my examinat of the tharity's financial $latÈm•nls carriéd out sÈditin 145 of thè Charitiès Ad 2011 lthe 2011 Act). In ¢8rrying out my examinalpjn I have follvwed 1 the ap1)le Dire(ons Ven by Ihe Chaiity Comm¥ssion under sedion 14515llb) of the 2011 Act. Indepgndent $tat•Thnt I have comFleted my examination. I conffimi thal M maliers have to my attenlion n cneC1 1h Ihe èxamination giving m8 cause to believe thal in matla1 rÈsp•rt". accounting records were not kept In spe of Ihe tharity as U9d by secknn 386 of the Companies Act 2(8. the finarrial statements do acrA)rd with Ilb)se r8C4Jrds.' or the finarKial statements do not Mpty wilh the accountmg reqwements of seLlion of the Companies Act 20C6 other than any r8quwemenl that the fmancml stalemerts gNe a In and fair which is nol a matter considered as part of an independent examinatmm." or Ihe financial Statements have not been prepared m ¥c(KdarKe wilh Ihe melhods and prin1)p of Ihe ststemenl of Recommended PractKe ¢(1}11n9 atKI reporting by th¥ibes appcable lo charilios preparin9 their ffinatKial statements in aC¢tydan Mih Ihe Finanfyal Reporting Starnlard app1Vle in Ihe UK aThJ Repu of I1•¥j {FRS 1021 I have no concems and have come across no other matters ii ConnectK With the examiiation to which attention should be drawn in this rawt to •nable a k¥opw understanding of the financial slatsments lo bè reached. Samanlha Daniels FfA for and on behalf of Shaw Gibbs Limited 264 8antwJry Rd Oxford OX2 7DY 07 Apr 2026
THE LONDON DISTRICT AND SOUTH EASTERN PROVIMCIALASSEM8LY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) STATEMENT OF FINANCIALACTIVITES INCLUDIG INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEAIBER 20 fvnd knd• nd• dv¥lonth 616 SIS 415 10.814 10.914 19M72 15.115 335 1&383 T•W lTr¢om• 3•mb 26.702 1&14S J•.875 29? Tr.779 Exp•ndNurn ON: 1713 15713 14.sn 15.D25 *323 17.W3
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIALASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES IINCORPORATEDI STATEMENT OF FINAPKIALACTivmES {CONTIWEDI •JCLUDING INCOME AND EXPENDITURE AccouKr FOR THE YEARENDED 30 S£PT6M8ER 2025 fimd• tuh 24 18TrJ 11 710 Zl.410 S&38S 11.OX) 21.913 28.918 lo.ng 21943 521 Trfal¢rl1A••xYndth 71.112 1sJzn 147 lBI2 17.2 •1.410 156.475 1(&.919 56.827 168.746 N•tlydron*Xv•r•wWI .01 21} 21M4 s. 89,650 (42.71fj1 (ii.w) {IA)n P 7891 (42.1831 {117rffjJ (3727W si.• JJ.i)• S.1 1213.851 623.453 X177 iZTh).4DI I.K2.4 359.ty70 2.110031
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIALASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES IINCORPORATED) STATEMENT OF FINANCIALACTIVITIES ICCfft4YINUEDI INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR fHE YEAR ENDED JO SEPTEMBER X12S fund• 2D24 Fthnd th4•• atjo $••b•f2VS 1.1rn95J 121)5) 623.453 383.177 2 2.11]
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) BALANCE SHEET ASAT30 SEPTEMBER 2025 2025 2024 Fixod asots TgIble assets Inveslmenl propeity Inveslments 14 16 13 942 492.(M)) 1.542.146 492.(KKI 1.652,463 2.035.CQ8 2.144.463 Curv•nt •880ts Debtors Cash at bank and in hd 16 77.415 63,243 83.373 64.092 C16t0. amounts lalllng due wlthln one year 17 (11.838) 18.074) Net cumnt auots 71.S35 56,018 Total asMls IMS curr•nt Ilablltlfrs 2.1(6.623 2.200.481 The fund• of Ihe ¢hiity Rastricted income ftMS Unrestricted IS - general Unr8Stricted rds- d8s•Jnat8d 325.7 1.170. 609,748 363,177 1,213,851 623,453 21 2.1C6.623 2,200,481 The company 15 enblled lo Ihe exemplion from requirgment trIned li sectK*) 477 of Ihe CompaniesAct 2006, for the year ended 30 Seplember 2025. The diredors ackn(pWIe ther responsibiltss lor ccfflpln9 Wblh the fe(plMen1$ of Companie$ Acl 2fJ)6 wlh respect lo accounbn9 fe¢(Mds and the wep8Tatw olfinanrya statements. The mernbers have not Teryir&J the CA)mpany to obtain an audit of its siat8merts for Ihe year in question in accordane8 with secdion 476. Thes8 financial stalemenls hal been pwared in alxXxdan TAith the prD%rySiOllS appkable lo rLIrnp1e5 subject 10 the smal com1&S ragim&. 07 Apr 2(r26 The financial stalementswereapwoNEd bythe MeMon......................... Rev S E Sinnarnn Chalr j10 Torres Jr Trnasurer Company registration number 64W31 IEThJand aThJ Vlthsl
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ounting poli¢i08 Char5ty Infomiatlon The London "Strict And Sixrth Easlem prOwal A55ernbty Of Unitwian And Free Chrtstian Church8S {IncLYporat8dl is a priyale company linwted by guarantee iworat8d n EThJland and Wales. Tr ragistered office is Essex Hal. 1.6 Ewx Str991. Strand, Londw. WK2R 3HY. 1.1 8asi8 of pveparatlon Thè financial slalÈmenls ha bèen preparèd ) ac•>JrdaneÈ wrth the ¢hariils gO¥erN dtr)Jment. the Companie5 Ad 2(t6. FRS 102 Tr Fina Rep)rlirHJ Slandard applcable in the UK and Republic of Ireland. and the Charities SORP -Ar£oty"n9 and ReptIrg ty Charities.. Statement of R8cLmmend8d Practice applicable lo dritIe$ preparing their a¢unIS in ax4yd3n wilh Ihg FinarK¥al Repoin9 Standard applicable ) the UK and Repubk of IrelaThJ (FRS 10Z)-. The charity is a Public Bengfil Enlty as deffined by FRS 102. The charity has tsken advant&Jè ol thè pmNrysiM$ li the SORP tharities nol to prewe a statement of cash flows. The financial statents are prepared yi slpJling. is currency of thè th&ity. Monetary amounts Ihese fmanrial statements are rounded to the nearest £. Thg aOnts have bggn prepargd under the Worical ¢t ¢¥ntion. modified to irLdude the revaluation ol freehold properttes and to indude Inwstment kwoperts arn1 (rtw finanrial instnjments al fair value. The principal acts)unng lie•e5 are set beh. 1.2 Golng concern At the lime of approvin9 the finarla1 statements. the Councl membats havè a r&qsonablÉ èxpÉctslion that thg charily has adgquate resources lo witiiue in 0ra11¢1 gxistence fw f¢xeseeable future. Thus the Councll members o)nlOnue lo adopt thg wiNJ cown basts of 3)unIng in rKeparing the finarKial ststements. 1.3 Charltable fund• Unrestricted funds we 8vaibble for use 81 Ihe disrrthM of the Cthjncl members in frJrtheran¢e of their chantable objeclNes. Designatèd funds etrfnprise lund5 •thith have been set aside at the diSlI0n of the Couwl membgrs speofic purpowts. The purposes and uses ol th8 d8signaled are sel oul the notes lo the lknand81 statements. Restrthd funds are subjec to sp8cific condrfions by or gr•)tors as to how they may be used. The rposès and uses of the $tre fLmds we set *yrt Ai the rh)tes lo fffiarKial slalements. 1.4 In¢om• Income is roniSed when Ihe tharty is enbtbd to il after Y pthIrKe conditions have been mel, Ihe amovnts be meamd rebaty, and it ts wobaNe that wll be received.
THE LONDON DISTrICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (coNllNUEDI FOR THE YEAR ENDED 30 SEPTEAIBER 2025 A¢eounllng pollcl•4 Icontlnuodl 1.6 Exp•ndliur• Expenditu is regnIsed once there is a legal N con[b1ve oblbJation to transfer econom benefil to a third party, il is proba)le that a transfer of ec4n¢Jffl benefits w1 be required in seldernenl. and the amount of the obligalion tan be measured reliabty. Exp8nditure is dassIfd by lIV. The costs of oath aLvAy ¥• made up of tr lotsl of dired C•)sts and shareil costs. Iuding supp)rt L7xls involved undertakmg eath lMty. Direct c))sls attributable lo a single actNty are allced diredty lo IW adiwty. Shared c051s ntrIbute to rTh)re Ihan one activity and support Costs which are not attr#)ulat4e to a rIJIe aoknryty we apportioned btheen thosè adivities on a basis consistent with the use of resources. Central staff costs affj alocaled C the basis of twne spent. and depreciation charges are Jkxaled on Il of ts asset's use. Resources eXped are ilUde{l in Slalemert of F1 Adrill5 on acau basis. indusive of any VAT, whi¢h cannol be recovered. 1h T•nglbkn flxed asMts Tangiblè fixed assets ar8 initialy measwed at cost subseowity me8$ufe(18t cosl or val110n, nèl of depreci¥tion and any ivnpairrnEllt kjsses. Office equipment is depreoaled by refererte to Ihe esiimth of the assets Conc at 33 1rJ% per annum on a strai1 line basis. Fr8ehold prop8rty is ncrt deprecialed. IE is th8 ChS to ke8p al buithgs in a good sl of paff. The gsbmaled vsefid life of the buibjings is not 19$$ th•1 50 Y5 and the eslimaled sidUal value is likely lo be not less than the amount at whth the is carried in the banCE sheel. Any depreaathon charge W1 theiefore be Mnmalerial arml is not ¢h#Tged. Ccrfnpulers 33% straight The gain C10$ ariSM on the disposal of asset is delem1d as the differ•nc8 b•8•n th8 sale prctteds arbd the ¢airying value of the asset. aThJ is rec£4Jnis8d in th8 Statèment of finanL¥al act1t1@S. 1.7 Inv•stm•nt pro Investrnent property. which is proFty held lo vam ren1 fty capital apweciation. is inf(ialty racognised at cost. which includes the pwthase cost aThJ any dedly attributable expenditure. Subsequenlty it is measured at fair wdlue at th8 reprAlrng eThl date. surFlus or defic41 on revaluation i8 recognised in pwfft or loss. The pmKrty is treaied as 45.6% gwal fuThts as this i% Ihe Fercen whhth LDPA own$ for its 9enwal use. and 54.4% reslri¢aed fdS as thi5 is the rnnl relaled to the other beneftial nern. The inc9 received 15 split bthe8n ihe tharity and the other benefiual oners. 1.8 Flxed assel Invesfm•nts Fixed asset investments are initwly mea% at oxdudirvJ transac1v t¥)sts. and are $ub$equently rnea$ured at fair vabje al e¥h repm de. Chang95 in faw vakno ar¢ iecognised in net ino)mellexpenttuffj) for the year. TransXti ¥e e4Sed as irnxwred. 10-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ountlng polkl•s IContlnu•d) 1.9 Impalmi•ntolllx•d a•••ts Al each reporting end dale, the thaiity revi Ihe carying amourts of its tsnyible assets lo delermlne whelher thefe is any irxlicailon Ihal tIKse assets ha% suffere(1 an impaimient loss. If wy s[h irKllcation exists, Ihe reojverable am01 of Ihe asse¢ is eslwn8ted in lo detemine the extent of Ihe impalment loss {rf any). 1.10 Cash and cash equivalent Cash and cash eqi•valents rash in hand. dep)6Is hekj at wilh bks. othèr short.term liquid investments with 0ri9ina mal(trities of ttre mcth cff less. ba o¥erdraft5. Bank overdrafts are shown wthn l)oNwin9s in rrent liablrf. 1.11 Financial instruments The ¢harrty has el8Ctod to appty provrsions of sad 11 '8 Finalla1 ItWrumgnls' and SedSon 12 'Olher Final Instruments1&sue5' ol FRS 102 to al of ts fmarKwl instwurnents. Financial 1MerIts are recogni5ed in Ihe bal•e sheet the becomes party to the contrathwl wlOn5 ofthe instmment. Finanaal assets and liablrties e offseL wth the net arn1$ wesented in the financaal statements. when there is a legaty enforceable lo set off the recg)gnised amtwffjts and there is an tentI to settle on a net basis or to reah'se the asset and selme the liatility sIrTh1e0USty. 1.12 Employ•e bÈn•llts The cost of any unused holiday entillement 15 recw4 in the wh)d in whith the empb)yee's seNices are Terminalon benefi15 are recolSed immediately as expense when Ihe c*arity is denhjnstrabty committed to temiinate Ihe ernpknyment of an efflployee or to pmvid8 terminaticffl beneffits. 11
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS IcoKfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Volunlary In¢om• 202S 2024 Pers(Thl sUbSp110 corlate stionS 15 15 515 415 P•rnonal subscrlpllons Alan Ruston 15 15 15 1S Corporats sUbxrfpQn* Ro$styn Hill Unitarw Chap 9]0 500 400 12-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIALAsSEPy OF UNITARIAN AND FREE CHRISMAN CHURCHES IINCORPORATEDI NOTES TO THE ANANCIAL STATeiAENTS ¢C(INUED) FOR fHE YEAR ENDEO 30 SEPTEaiBER 2025 IIL 17 9.754 10.4 18.854 10215 5,168 14.WJ7 4&876 14974 M) 16. 15.145 IS.3B3 14.407 IJ.
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Othèr income Unrmtrlcied Unrnstrlcted funds funds 2025 2024 Olher income 415 Dlr•ct Charttab exp•ndltuw•: grants 2026 2024 UnYulrt¢led funds Norlhiam Chapel Golders Green Unitarians Lewisham Unitarians Brighton Unrtarians th)ver unl18n$ Ditchling Unitarians Richmond & Putr Unitarians Horsham Vnilariarbs The Inquir8r Grants 2,0 1,0 2,0 2.0 1.2¢XI 380 11.740 2025 20Z4 R•strlctrd funds F"*mOn0Utney- gx Pulney ChLxth Fu1 SlratftKd- ex Ifd Clwrch Fund 6.71JJ 6.700 3,OOD 9,7CK) 9.7 14-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Dl¥trlct mlnistsrco•ts Total 2025 rolal 2024 tundB fvndg Stipend Housing allowance Soaal setsJity ts)Sts Ponwon costs 32,807 11.C(Kl 32.204 10.729 11.(m)J 4,381 4.381 4293 Totsl salary o)sts 37.188 48.188 47.791 Travel and Sundry costs 8.481 8,481 7.594 11.1)Xl 56.669 55.385 During Ihe year tr cwpany had rfft enwbyee P024: enwoyee). Council M•fflbM5 None of the Council ffmbers (crf arry pers¢ rylh them) ro(wgd any fernneraL or beneffils trom the thaiity thring the year. Expenses rewnbwsed to the Trustees were amounling to (2024: £NifJ. Indeptndentexamlnerf$ vemuntrnlion Fees payable lo th8 driy,$ irrflererthnl examiner and asNKikn: 20215 2024 For Independent examlnatlon ser¥kes Independent exaThMnalion of the fmarKial statemlS of the dwity 6.060 5.400 Eryloyoes The average nb¥ ofemrloyees Th¥j the yearwas." 2025 Number 2024 Murrthr The were no employees wthose amual tenwneratm was more th £60,CKKI. 15-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 10 Galns and los9 on Inv•thwnls Tolal lunds fund• general d¢sted 2025 2D25 fuThl funds gènernl do¥lgnated 2024 2024 X124 Gainsll105sesl arising cffl". Revaluation of investments Sale ol investments 118.134) 23.728 13,TJ2) 121.926) 7.788 31.516 88.867 21.052 47,838 8.989 136.705 30,041 5.594 109.919 5&827 168.746 11 Taxallon The d)ity is exempt from laxalion on its ace$ bewse ai its applgd for chartable pwposes. 12 Other galn8 and los Total funds fdI g•ner41 d¢sSgnatsd 2025 2025 nd$ fund¥ general thglgnatsd 2024 2024 2024 Goin110$80$) ukx)n'. Forwgn exchange 1,962 3,769 18.
THE LONDON DISTRICT ANO SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMEKrs F( THE YEAR ENDED 30 SEPTEMBER 2025 13 Flxed a8O•t Invvbn•nts Total Inveslm•nt Fund Cost OTvaluation At 30 September 2024 1.053,801 253.238 (18,1341 1336,6631 598.662 147.893 (3.792) 1152,859) 1.652,463 401,131 121.926) 1489,522) Valuation changes Cisposals At 30 Septèmber 2025 952,242 589,gJ4 1,542.146 C•rylng amount At 30 September 2025 952.242 S89,4 1,542,146 At 30 September 2024 1,053.801 598.662 1.652,463 14 Tanglblt ffix assèts Comp4 Additions 1,299 At 30 SeplembeT 2025 1,299 OepTrc(atlon and Impalrm•nt Dapreation ¢harge(I In the year 357 At 30 Saptsmbw 2025 357 Carrying amount AI 30 September 2025 942 15 In¥o$tment prop•rty 2025 Falr VI• At 1 Octobér 2024 and 30 Seplember 2025 492.000 17-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 16 knve•lment prop•rty IContlnu•dl The fa¥ value of the investsnent property ha5 been anived at the ba515 of a vaallOn carvied out by the trustees. cffl Ihe basis that a proFaty at Q12017 wcrtJ haNp Inased 23% by Q3 2023. The latest fomial valuation was in AugLtst 2017 by Rush, and Mson Resi(ntial and Commerryal Estate Agents. vA)o arè not nTheCted vith the ¢hwty. The valuab'on was £400,0, and was made on an open market value baS by reference io fflat e¥ryden prices knr swnilar properlies. 16 Debtor¥ 2025 2024 Amounts falmng du• wlthln on• y•ar. olher debtor5 5,958 17 Credltor•: •mounts tslllng due wlthln on• year 2025 2024 Other laxalion a1 social security Trade cigdrtors Oiher cfaditors Accwals and dekned ino) 774 3,481 1.520 6.C63 1.506 5.402 11,838 8.074 18 RtrIcI¢d fvnd¥ The restn'cted funds of the charity ccrfnprise the uneXed banCeS of (k)nati and gr ld on twst sleCt to speufic con¢thtions by donors as to may be used. At 1 October Incoming R•sourc?s 2D24 r•sourc•s •xp•nd•d Transfers At30 S•ptomb•r 2025 Permanenl Chapel BuildiThJ Fund Ilford Cr1 Fund Putney Churth FurKI Northiam FuThJ 58259 27,261 10,&J9 267.648 58.259 {3.000} {6.700) 131.1451 (11.5701 8.281 267.648 383.177 15.145 {9.7(X)) 142.715) 325,907 18-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 18 R•strlct•d funds IContlnu•d P¥•¥lous year. At l Odob¢r InCOnn9 Trnn¥fvr¥ At30 S•ptsmbw 2024 Pemianenl Chapel Build Fund IiroTd Fml Putney Churth Fund Northiam Fund 58.2 23.531 58.259 27.261 10.009 267.648 6.730 8.077 {3.1)XJl {6.7001 358.070 14,807 {9.71)Jl 363,177 The Pemianenl Chapel &JildirvJ Fund was establisw trcrfn the sak of a church, aj is restricted for Ihe budding of a new church within LDP& wrtil as the IXgrity CcAnmIss approves the merger of the fund into Un$triCed General F(Mts The rthlarn Fund represents 55% ofthe fay of the drity¥ inlment prom. which is manag8d by th8 charity for the beneffit of the merrkn dMJthes and their 0"tiVes, as stwled by Ihe donor. 19 Illford Church fund A capital sum. arising from Ihe dwosal of the Iiford Chur( premises. manw by the Brilish and Forai Unrtarian Assooatrjn Ilncorporaledl, with Ihe m¢ome pa*J lo fv LDPA. In any year, Ili$ income is lo b& devoled lo the Unitarian cause in the Lmdon Dtstspa. being given lo the Greater London Borough5 north of the ThS and east of Tower Hamlets. and lo Ihe County of Essex. Any inwme unspent on these rposes at Ihe end ofthe finan(xal yearto be avalable ftw eral LDPA pwposes. 2025 3024 ReiVed from B & FUA Paid to Illford Churth 6.884 {3,th)1 8.730 13,tth) Balance to LDPA Funds 3.884 3.730 19-
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 20 Putney Church fvnd Th8 capbtal rf this fund derives the sale of the puY Church wemises, plus Ihe Church's investrnorrts. Trms is manage(1 by the British 8 Foreiw urnt8ri Assoc48t*n (In(worated). whKh pays the InMe lo the LDPA. Prw)rity claim on that income is to meet the needs of th& RIChnnd and Putney Unitarian congregatKJn: any surp& to be avai for gen8ral LDPA trtffPDS8S. 2025 2024 RKeived fcom B & FUA Paid to R1th1r1lPutr 8,261 {6,7()) 8.077 16,700> Balan( tollfrom) LDPA FurKIs 1.561 1.377
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 21 Unre•trktsd funds. d•8iwated Thg income funds of the Charity indude designated tWKl$. which have Ien sel asid& out unreslrithd funds by the Ie¢S tr speofic pWFw'. M8nse Fmd- to defray eJ)sts of prm)n Jr the Districl IAinister' Development Fund - to suppjrt nlmlrrfes (swJned lo str Ihe UnlIari [esenCe wrthin th8 LDPA At 1 October Incoming Rejou 2024 resources expended Tran¥fen% Galn¥ and At30 losses S•ptemb•r 202S Manse Fund - Capital Manse Fund- Inme Acwnl Oeveb)pment 612,917 {S.358} 2.189 609.748 10,536 19,072 (39.9181 10.310 (21,9431 14.313 623,453 28.71Y2 (672191 24.623 2.189 609.748 PrvVl0 year. At 1 O¢tobvr Incomlng TTrnsfprn Gains and At30 2023 expended los•e8 S•pt•mb•r 2024 Manse Fufftl- Capital Manse Fund- IncorneAccount Dgvelopmenl Fund 561.413 (5.3231 56.827 612.917 28.902 15.383 133.7491 10.536 10.914 122.398) 11.484 590.315 26.297 161.470) 11.484 56,827 623,453 21
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 22 An11 of n•t I{B betvRen Totsl lund• fund* gweral deslgnat•d 2025 2D2S funds 2025 2025 Fund bal•nce¥ at 30 S•pt•mb•r 2025 ar• r•pTr••n by: Tanglble assets Investment propeithes Investments Current assetsllliabililies) 224.352 952,242 (6.568) 267.648 492.000 1,542,146 71.535 19,844 58.259 1.170,968 609,748 325.7 2.1,623 Unrestrkw Unmtrfdod Restrl¢tsd lunds funds 9•Thgrn1 dwlwatsd 2024 2024 Tolal 2024 2024 Fund balanc ot 30 S•ptsmb•r 2024 •rn rewMenW by. Investment properties 224,352 Investments 1.053 801 Currenl a5selsllth.abilliesl (64,302) 267.648 492.1)Xl 1.652,463 56.018 598.662 24.791 95.529 1213.851 623.453 363.177 2,200.481
THE LONDON DISTRICT AND SOUTH EASTERN PROVINCIAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES (INCORPORATED) NOTES TO THE FINANCIAL STATEIIIENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 23 Pen$lo Followsng the appobnlrnenl of the prgNwu$ &'strKa Minister 2021, e¢ted to have his pension t£Jnlributions paid inlo a SgK.Invesled Pn¥ale pens admrrfstered via an irthpendeni finarrial adviv. the Charity did not parbiipale In Ministers Pertsth FuTrJ Scherne. Thi5 Minister however resign8d 30th June 2024. Following the appointment ol the rrent Di%tra Mwiister cffl 12th August 2024, the Charity resumed rts participalic in the Ministers PenSIc Fttnd Stheme, is a defined benefit sd)eme. The Charity had ong employee partIpating in the schèmè. Tha assèts of IhÈ sdne we held separaidy from those of the Charity and ar9 adminslergd by the Minr6tW5 Pen FuTrJ. Contributions to the 5(errE are char9ed to the Stalement of Fman(ial so as lo spre&J the cost of pensitMs over the empknyees. w01n9 INes wAh the Chanty. A quahfied tUary using an on-gcrfng assessmeni of the funding posibon delemiiies Ihe le of pension ts)nlribut)ns. The last actuarial valuation of Ihe Ministers Pension Fund scheme fw whith le$t$ we availatle was on 31 Decembar 2013 and showed a deficit for the wFM)le s¢heme of £644.CUJ12010.. £801.)} before adjustrnents. Tli$ is up ol a Past Sgmce dthit of £1.043,OCQ offsd ty a ftrture see surplus of £Ya9.CQO 9eneraled by the current (x)ntn"bution of 8.5% from membws aThJ corBJregatJns. From January 2013 pension Contributions from mellthr5 conwegatKffls hav8 b8en al rate of 11YA. Employer contdkAJlions and ernOYee cntIKl0n5 Vre both 10% of eamir¥Js induding Ihe DislrKA Ministerfs housing alkMan(. and thi5 was the same for tth the Outn9 and incoming District ljinister. pension fX¢sI for the year of the charty amounted to £4.38112024.' £4.293). There were cOntritrOnS (lStandry at the Y of £NI (2024". £N. 24 Rdatsd paty ts•n•adl¢M Induded in unrestrided administralive $ts is a £1.4(2024.. £Nir) ¢h)naknn to an incowalgd charity with trustees in commL -23-
nable Issuer Shaw Gibb5 Document generated Tue, 7th Apr 2026 10'.51'28 BST Document flngerprint 1 b91d2a8bba3897Sdf67e1eg3b4ao6 Parties involved with this document Document processed Party + Fingerprint Tue. 7th Apr 2026 1148 56 BST Rev Sue Sinnamon - Signer184ae8cf108459512bcbflb195693d5bbl Tue, 7th Apr 2026 11 51.'02 BST Julio Torfes - Sw3ner18%489998ec239053b328a23eae5e77cl Tile. 7th Apr 2026 32 04 D9 BST Samantha DanS - sfier lb4d41948282ec2¢Ce337249blb6a21l Audit hlstory log Date Action Tue. 7th Apr 2026 10 51 28 BST Envew generaled by Bev Harfk11l8S.45.25.l18) DcKumenl generaled wrth Iingerpnnl Tue, 7th Apr 2026 10 51".28 BST 1b9ld288bba38975df67e%fe93b4a(18S.45 25 118) l-ue. 7th Apr 2026 10"51'.28 BST Dc£umenl generated fIngeilnI eefeed7d9ef8236470d30fd84fc1830f 11854525 118) Tue. 7th Apr 2026 10 56.26 BST Sent the envelope to Rev Sue SinnarrK)n {5sinnamon@gmail.coffll lor SnIng(la5 45 25 1181 Tue. Ith Apr 2026 70".56"26 BST umenl Lal lo ssinnamon@gmail.com Tue, 7th Apr 2026 11.00.47 BST Tue, 7th Apr 2026 7 1'.06.-1 S BST Rev. Sue Sinnam(M opene(I the d(KUnnI email. {66.249.93.70) Rev Sue Sinnamon opened the d¢xument email. {104.28.40.1421 Tue. 7th Apr 2026 1148 21 BST Rev Sue Sinnamon opened the dctument email. {66.249.93.85) Tue, 7th Apr 2026 11'.48.'31 BST Rev Sue SInnaM opened the dctument email. {66.249.S3.86) Rev Sue Sinnamon viewed Ihe enveh)pe1109.160.112.1541 Tue, 7th Apr 2026 11.48'.31 8ST Tue 7th Apr 2026 11 48.56 BST Rev Sue Sinnamon signed the envdope1109.180.112. 1541 Tue. 7th Apr 2026 1148..56 BST Sent the envebpe lo Julio Torres (J"ulKsuu4equalily@gmail.com> for Sning 1109 180 112 1541 Tue. 7th Apr 2026 11".48.'56 BST DocurrEnl emailed to iuliouu4equality@gmail.com Julbo T¢yres opened the dCMent email 166.249.93.73) Tue, 7th Apr 2026 11"49."17 BST TLJe, 7th Apr 2026 11'.49..24 8ST jul Trxres viewed Ihe envelope151 191.104.1731 Julio Torres signed Ihe envelope (51.191.104.173) Sent the envèbpe to Samanlha DanlS Tue. 7th Apr 2026 11'.51.'02 BST Tue. 7th Apr 2026 11:51.03 BST (samantha danls@shawgbbs.coml for sJnbng151.191.104.1731
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