Page-l THE UNITARIAN MEETING IBRISTOLI ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charlty No.. 234482 Pa9e-2 THE UNITARIAN MEETING {BRISTOLI CONTENTS Page Annual Report Independent Ex8miners RepM)rt Statement of Financial Actsvilie5 Balance Sheet 8-11 Notes to Ihe A￿ount5 The followlng pages do not form part of the statutory a¢¢ounts 13-14 Detailed Incoma and Expendilure 15 Funds 8nd Bequests Oeialls Page-3 THE UNITARIAN MEETING IBRISTOLI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees pres&nl IhtriT annual report and financial 51olomenls of the charity for the year ended 31 Decernbor 2025. The financial statements have been prepared in accordance with the accounting policle5 sel out in note 1 to th6 accounts and comply with the charity'5 Itusl deed, the Charities Acl 2011 and Accounling and Reporting by Charities.. Sialement of Recommended Pracllce applicable lo charities preparing their accounts in accordance with th8 Financial Reportlng S¢and8rd applicable in the UK and Republic ol Ireland published on 16 July 2014. Objectives and activities for the publlc b8n8fit The charity was set up was to provide a place of meeling and worship for a religious communlty within the Unitarian and Free Christian movement. Achievements and performaneè AppoSntment of a minr5ter and current posltion There is no Minister in post for the Bristol Group, therefore no current financial commitmenl from thè Account of Unitarian Meellng IBri$loll lo the Bristol Group,. since the end of the sludenl placernenl, this remains vacant. Th8r8 18, however, a new proposal opening by the National Office (The GeneT81 Assembly, Essex Hall, London) for a grant that we shall be able lo set advertising for, and an advert has gone lo the vacancy page. Property Management. admlnlstratlon This remains with Charlott& Lang. in liaison with the chair of Ihe Trusla95. We have had an Increase in hire bookings this yeai. Current state of the bulldlng As the building is Ilsled and the hall built on. it Is listed by 8880cialion. We have architeclural supervision when needed by Phillip Hughes Assoelates Ltd, who direct the Unitarian Meeting (Brisloll on building mallers. There are no cutrenl r8port5 Qr observation Ihal requlre expenditure. General maintenance and a compliance reglFne are in place, and Ihis is attendBd on a cyclical basi5. Flnanclal review The rn8n8ging Iruslees of the UnltBrlan Mèeting as named in the scheme of Ihe Charity Commission dated 24th July 1997 are the responsible body for overseeing and controlllng the uses ol congregational funds as reported hera In the disbursemenls. The congregational funds are used for works on the building {Surrey Lodge in Brunswick Squarel. Ihe employmonl of 8 minister. other financial outgoing8 and investment policy. Al present the Congregational Cornmillee whose Members are elected make decisions and report lo the trustees. Th8 managing Trustees must meet twice a y8ar foi receipl ol commillee roports and lo confirm all large financial decisions. The management ol the inveslmenl porllolio is now administered by Evelyn Partners Ifomerly Smilh and Williamsonl. The latest valuatiorh, on 31st December 2025, shows a value ol £327.488. Structure, Governanc8 and management The trust is a regislefftd charity number 234482. and is consliluled under a Irusl deed dated 31.12.1822. New trustees are appolnled by the existing trustees and sewe for three years after which they may put themselves IoTw3rd for re-appointment. The Iruslees consider th8 board ol Iruslees and the Presldenl as comprising the key management personnel of the charity in Charge of directing and controlling the charity and runnlng and operating the charity on a day lo day basis. All trustees giv8 their lime freely and no trustee rernunerabon was paid during the year. Page-4 THE UNITARIAN MEETING18RISTOL} REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Referèncè and adm5nlstratlv¥ Informatlon Tru5teos Karf Slewari Ichairpersonl Sally Pugh ISecret8ry) Mark Stewart Mary Gingell Peter Wlldrllan Treasurer Kathryn Whltè prtnclp41 Office Surr&y Lodge Brunswck Square BRISTOL BS2 8PE Charlty nurnber.. 234482 IndependentExamine D. C. Cox FCA Ha￿00d, Lane & Co Charteied Acwunlanls Units 1 - 4 Crossley Farrn Business Cantre Swan Lane Winterbourne BRISTOL BS36 1RH Bankers National WeslFnin51er Bank PIC Bristol Cily C8nlre Branch 45 149 Broadrnead BRISTOL 8S13EU Investmont mgnagets Smith and Williamson 45 Gresham Street London EC2V 7BG Karl Stèwart Chalr of UMB Trustees Dat*.. ¥kjL Page-5 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE THE UNITARIAN MEETING IBRISTOLI I report on the accounts of the Trust for the year ended 31 December 2025. which are sel out on p8gè$ 8 10 Respoctlve responslbllltlès of trusta•s and examln8r8 The charity's Iruslees are responsible for the preparation of the accounts. The charilvs trustees conslder that an audit is not required ftsr this year under section 14412) ol the Chari1185 Act 2011 Ilh8 2011 Acll and that an independent ex8minalion is needed. 11 is my responsibility lo.. Examlne the accoun15 under s8ction 145 01 th8 2011 Act. To follow Ihe procedures laid down in the General Directions given by the Charity Colnrnission under section 14515)(bl of the 2011 Act and To slate whether particular mallers have come lo my altenlion. Basls of Independent examlner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting recoid5 kept by the chaiily and 8 comparison of the accoun1$ presented with those records. 11 also Include3 consideralion ol any unusual terms or disclosures in the accounts and seeking explanations from you as trustees concernlng any such matters. The procedures underlaken do not provide all the evidenc6 that would be required in an audil, and consequently no opinion 18 given as lo whelhec the accounts present a 'lrue and lair view and ihe report is limited lo those matters sel out in the slalernenl below. Ind•pènd•nt •xaminèrfs statem8nt In connect￿n with my examination, no maller has come lo my allenlion., whlch gives me reasonable cause to belS&ve that In any material respoGI the requlremenls.. lo keep accountin9 records in accordance with Secllon 130 of the 2011 Acl.. and to piepare accounts which accord with Ihe accounting records and to comply wllh the accounting requirements of the 2011 Act have not been met., or to which, in my opinion. attention should be drawn In order to enable B proptsr understanding of accounts to be reached. (IbKII Davld Cox F.C.A. Harwood. Lane & Co Chartered Accountants Units 1- 4 Crossley Farm Business Centre Swan Lane Winterbourne BRISTOL BS36 IRH Date: AELIL 102 Page-6 THE UNITARIAN MEETING IBRISTOLI STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 TOTAL FUNDS 2024 TOTAL FUNDS Not•$ Income Donations and Gifts Bank and Other Interest Other Income Bequest Income 2.398 2,203 26.560 5,867 34,754 7,786 Total Incom8 36,830 44,747 Ex enditure Charitable expenditure 46,347 48,802 Total Expendlture 46,347 48.802 Nel Incomlng Resources before Transfer8 -9,517 4,055 Transfer beiween Funds Nel Incornlng Re80urces for the year -9,517 -4,055 other Reco nlsed Gains Gainlllo88e81 on Investments Unrealised Realised 30.676 -920 7,646 -2,148 Nel Movement In Fund5 20,239 1,443 Total Funds Brought Forward 311,895 310,452 Total Funds Carried Forward £332,134 £311,895 Page-7 THE UNITARIAN MEETING IBRISTOLI BALANCE SHEET AS AT 31 DECEMBER 2025 Note8 2025 2024 FIXED ASSETS Investments 327,488 291.410 CURRENT ASSETS Deblors C8sh at Bank and on Deposll 333 8.044 35S 21,726 10 6.377 22,081 CURRENT LIABIUTIES: p?yabl& wlthln one year -1,731 -1,596 Net Current Assets 4,646 20,485 Totsl ABs•ts Less Current Llabi11tig$ £332,134 £311.895 FUNDS Unreslricl8d 332.134 311,895 £332,134 £311,895 Hon. Treasurer Chairperson Approved on.. ct¢ On behalf of the Board of Tru$laes Page-8 THE UNITARIAN MEETING IBRISTOLI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES Basls of Accountin The finan¢i8181alernents have been prepared in ac¢ordanee with Statement of Recomrnendeil Practsce.. Accounting and Reporling by Charilies preparing their accounts in 8ccordance with the Fin8nclal Reporting Standard applicable in the UK and Republlc ol Ireland {FRS 1021 Issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Unitarian Meeting Biislol meets Ihe definition of 8 public benefit entity under FRS102. As$els 8nd liabilities are initially reoognised at historical cosl or Iransa¢lion v81ue unless otheMise slated in the r818vant accounting policy noles. Investments Investments are a form of basic financial instrument and are initially recognised 81 Ihelr ITansactson va5ue and subsequently measured al their faiT value as at the balance sheet dale using the closing quoted market pri¢e. The statemenl of activities Include8 the not gains and losses ari8ing on revaluation and disposals throughout the year. All gains and losses are taken lo Ihg Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference belween sales proceeds and their opening carrying value 01 their purchase value. Unre81ised gain5 and losses are calculated as the difference between the fair value al the year end and their carrying value. Income Reco nitton All incoming resources are included in the slatemenl of financial activities when the charity is entilled lo the income and the amount can be quantified wsth reasonable accuracy. Th$ following specific policies are applied to particular categories of Income.. Voluntary income is recelved by way of grants, donations and gifts and is included in full in Ihg Statement ol Financial Activities when receivable. Grants, where enlillemenl Is not conditional on the delivery of a specific perfoirnanctr by the charity, are recognised when th8 charity becomes unconditionally onlitled to the grant. Investment Income Is included when receivable. Incoming resources from Charitable trading activity are accoun18d for when eamed. Incoming resources from grants. where related lo performance and sperific deliveiables, are accounted for as the charity eam5 the right lo consideration by ils performance. Page-9 THE UNITARIAN MEETING IBRISTOLI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 endlture Reco nltlon Expendiluie is recognlsed on a 8cciual basis as a liability is incurred. Expendlture includes any VAT whlch cannol be fully ￿Covered, 8nd is reported as part of the expenditure lo whirth11 Charitable expenditure comprises those costs incuired by the charity in the delivery of ils activities and services for its beneficiaries. 11 includes both c0515 that can be allocated directly to such activities and those c081s of an indirect nature necessary lo support them. CHARITABLE EXPENDITURE Unrestr. icted Funds Re8tr- icted Funds Total Funds 2025 Total Funds 2024 Minister Costs Church Expensès Malor Repairs Management Expenses Administration Independent Examinalion 2.290 2,290 1,490 39,818 3,189 1,050 39,818 3,189 1,050 43.703 2,589 1,020 £46,347 £0 £46.347 £48,802 FIXED ASSET INVESTMENTS Investments Unllsted Llsted 2025 Total 2024 Total Matl(et Value at l January 2025 58.428 232,982 291,410 290,999 Additions 184.524 184,524 35.830 (Disposals) -54,935 -123,267 -178.202 -40,917 N81 Realised Gainl{Lo85} Net Unrealised Gai¢)IILo8$1 -3,493 2,573 30.876 -920 30,676 -2.148 7,646 Market Valu8 at 310ecember 2025 £0 £327,488 £327,488 £291.410 Hlstorlcal Cost as at 31 D•c&mber 2025 £0 £269,366 £269,366 £179,259 Pag6- 10 THE UNITARIAN MEETING IBRISTOLI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 DEBTORS 2025 2024 Investmenl Income Receivable other Debtors 333 355 £333 £355 LIABILITIES.. amounts falllng due wlthln one year 2025 2024 Ac¢ruals Other Credllors 1,731 1,596 £1,731 £1,596 ANALYSIS OF NET ASSETS BETWEEN FUNDS Net Current A880ts Invèstments Total Unrestrlcted £327.4B8 £4,646 £332,134 TRUSTEES REMUNERATION No Trustee re￿iVeS remunerabon. Total expenses received by Iruslees irh the year was £012024- £01. FREEHOLD LANO AND PROPERTIES Freehold land and propertles held by the chaiily Include the church al Brunswick Square Bristol. The currenl insuranc8 value of ihe building is £3,215,435. Page- 11 THE UNITARIAN MEETING (BRISTOL} NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 EMPLOYEES The Gh8rlly had no employee8 durlng the year. 10. CASH AT BANKAND ON DEPOSIT 2025 2024 Bank Current Account Smith and Williamson Investment Account 2,733 3,311 9,378 12,348 £6,044 £21726 Page- 12 THE UNITARIAN MEETING The followin es do not fom art of the statuto accounts Page- 13 THE UNITARIAN MEETING DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 310ECEMBER 202S Income 2025 2024 Donatlons and Glfts Envelope5 and Weekly Collectlons T8x Receivable under Covenant Donations and Appeal Income Grant Income Open Day, concerts. Fundraising 1.465 333 1,513 355 600 335 2,398 2,203 Bank and Other Intèrèst Recelved Investmont Income 5.867 7,786 Otherlncome Ground Rent Rent and Service Chaiges 28.5S7 34,751 28.560 34,754 Total Income £36,830 £44,747 Thls paga does not form part of th8 Statutory accounts Page- 14 THE UNITARIAN MEETING INCOME AND EXPENDITURE ACCOUNT IContinu8dl FOR THE YEAR ENDED 31 DECEMBER 2025 endlture 2025 2024 Mini$tor Church Expgn$os TreasurerslS8cielarfs ExpenseslHonorariurn G.A. Quota and Weslem Union Musician Fee PulpS1 Svpply 600 830 440 860 1.050 2,290 1,490 Manogoment Expenses Sundry Expenses Property Management Fees Heal and LighVGleanlnylOther Services Cos18 Software and Printing, Po$l8ge & Stationery Insurances Repairs and Maintenance 75 11,213 15,152 2.303 2.273 8,802 10,235 17,201 485 2,145 13,637 39,818 43,703 Adminlstrntion Expenses Accountancy and Independent Examiners Fees Other Professional Fees Donations lo Charities and Appeals Investment Charges 1,050 245 300 2,644 1,020 250 2,339 4,239 3,609 Major Rapalrs Total Expenditure £46,347 £48,802 Summa Income Expenditure 3S,830 -46,347 44,747 -48,802 ILossesllGains on Inveslm8nts 29,756 5.498 IDeficitllSurplu5 foi tha yeBr 20,239 1,443 Reserves Brought Forward 311.895 310,452 Reserves Carried Forward £332,134 £311,895 Thls page does not form part of the statutory accountg Page- 15 THE UNITARIAN MEETING FUNDS AND BEQUESTS BEQUEST INCOME Over the years. individuals have sel up Charitable truslsifunds for the benefit ol the Unitarian community in Bristol. As time has passed, these individual eharilable Irustslfunds have been brought under the umbrella of the UMB and the investment assets transferred into the UMB'S name. These inveslm6nts generate dividend income which is Irealed as bequest income in the accounts. Following on from guidance received from the Charity Cornmission, il was advised that these v8rfoLJS fundsnrus15 are all relovanl to the day lo day running ol the charity and there was no need to cla55ify them as separate reslficled funds. Title has passed lo the UMB and are therefore lor unrestricted aclivilies. The constituent charltles amalgamated 5nlo Ihe UMB am: Nam• Levi Ame$, Bequest Susan Coale's BeqLJest Osbourne Bequest Herbert Thomas Bequest Aubrey Day Fund A E Alwell Bequèst Graham Memorial Fund Miss Wetherman Bequest Mary Salmon Bequest Marjorie Packer Various Beques15 Lewins Mead Chapel Fund Reg No 234482-1 234482-2 234482-3 234482-4 234482-5 234482-6 234482-7 234482-8 23¢V482-9 234482-10 234482-11 234482-12 ObJ?ctives Church Expen8e5 Church Expenses Church Expenses Church Expenses Church Expenses Church Expenses Church Expenses Church Expenses Half lo poor ministers and half lo Church expenses Furtherance of famlly services at Lewns Mead Church Expens&s Furtherance ol reSigious services at OBkfield Road Church Church Expenses Church Expenses Church Expense8 Ch¢Jrch Expenses Church Expenses Poor and Deserving People Residence ol the minister Maintenance of the chapel Poor Unitarians over 50 ye8TS of age who attend h8pel Poor Unitarians. minislers and their wwes Church Expenses Poor Unitarian ministers, Ih8ir widows and orphans and the provision of an organist D J Poptr Bequest Miss H Gaylard Trust J W Norgrove Tru51 Lionel Stephens Tru81 Olivia Parnall's Trust Poorfs Fund Lewins M88d Chapel Manse Restoration Fund Thomas Phillip Wall's Charity 234482-13 234482-14 234482-15 234482-16 234482-17 234482-18 234482-20 234482-21 234462-23 Dr John Wrlohl Brooke Smith Jacob Wilcox Rickett8 234482-24 234482-25 234482-26 This pagè doès not form part of the 8tatutory accounts