REGISTERED CHARrrY NUMBER: 235321
REPORT OF THE TRUSTEES AND
VNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
WARWICK ROAD UNITEO REFORMED CHURCH
LDP Luckmans
1110 Elliott Court
Coventry Buslness Park
Her81d Avenue
Coventry
West Midlands
CV5 6UB

WARWICK ROAD UNITED REFORMED CHURCH
CONTENTS OF THE FINANCIAL sTATEMEP￿s
forlh• yw ended 31 D•¢¢mbei 2025
R•port of th• Trusto
Ind•p•nd•nt EMmln•rfs Raport
St•t•m•nl of FlnJn¢lal Actlvltl•J
8alanu Sh••t
Not•8 to the Flnancl•l Statom•nt•
8 to 15

WARWICK ROAD UNtrED REFORMED CHURCH
REPORT OF THE TRUSTEES
forthe y•ar èndod 31 D•cemb•r 2025
Thg trustees present their report the financial stetements of the tharity for the year ended
31 December 2025. The trustses have adopted the provisions of AccLJunting and Reporting by Charfties..
Statement of Recommended Practie£ applicable to Gharilies preparing their accounts in accord8nc8 with the
Fin8ncial RepLYting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffecty've 1 January
2D191.
Go¥ernSng document
The Charitsble Trust was e5tsblished under a TTUSt Deed dated the 8 October 1918. with modifications m8de
4 December 1923. 14 Ociober 1930 & 21 February 2000. 11 was registered with the Charlty Commissloners
on 41h April 1967 Iregistralion numtsér 235321}.
OBJECTIVES AND ACTIVITIES
ObS•cUves and alms
Warwck Road Unlted Reformed Church Coventry Is 8 Cty Centre Churth. and we conslder that WOT8hlp and
outreach are our primary purposes. We provide an opportunity for public worship, Christlan educalSon, and
our Churth Centre enables us to offer a meal and social support for the ekledy.
The Trust Deed gives the tnJs(88S the power lo apply funds avallable, onc6 they have supported the Mlnist8r
financially, palLI for maintenance, repairs, loans an¢J mortgages in such a manner as they think fil to or for the
beneffil of any charitable or purposè.
INh8n planning our acb'vib"eB for the year the Iwslee$ ￿nsider the Charfty Commisslon$ guidance on pukllo
benefit and, In parts'cular th8 SP8cific guidance on charities for the advancement of r81igion. The Church is
Se￿ng thè gpin¢ual, soc181 and cultural needs ol the city Cent￿ comrnunity throughout the workSng week as
well as on Sundays. We seek lo do Ihls by..
Offedng regularworshlp
Being incluslve
Serving older people
Using our musical glfts
Working forjuslico
Worklng logelher vAth other thurches and group8.
Tho trustees idenlfy piojects and organlsAllons th81 Ihey ¥￿sh lo support 8ncJ thèse arè then breAJght lo a
Churth Meeting where members only are allowed io vole. Thg Trust does not make donations to people or
org8nisati¢ns who appty speculats'v&ly. The Trust also has a policy of not responding lo any mspolldence
unless it relates to don8bons It has agreed to make or to the gèneral managemènt of Iha Trust.
ACHIEVEMENTS AND PERFORMANCE
Ch3rltsble activiti••
The Main TnJ5tees' responsibilits'8s conc&m the fftnancial and personnel man8gem8nl and mainlonance of the
premises and equipment on behaw of the Elders. A variety of Church Pollcies and proc8dures are rnonltored
and t1￿￿ated by the Trust88s, Sncluding the annual review of the Risk Management Asses5menl. The other
policies gnd procedures are reviewed biennially.
2025 has been a year of conbnuing con801ida0on following the COVID-19 pandemic. The cafe is still very
popular wth income sfightty down on 2024, but due to dlfficullies In ￿¢ruiting more volunteers w8 h8v8 b98n
un8ble to return to ￿Ing open 4 days pei week. as was the case in 2020. Lgth'ngs in the Cenlr8 continued to
inc¥ease slightly during Ihe year.
Building maintenance and repairs to maintain the operational èfflciency of the Church and Church Centre are
coslty Items but the norn￿1 Se￿iring of boiler5, fi￿ exiinguishers and electrical equipment took place during
the y8ar.
Page 1

WARWICK ROAD UNITED REFORMED CHURCH
REPORT OF THE TRUSTEES
lor the year end•d 31 D•c•mb•r 2025
ACHIEVEMEf+lTS AND PERFORMANCE
Fundraislng activit185
Income for the year was £243,645 while expendiiure was £196,726. Catering income from the Open Doors
Café in the Centre during 2025 tolalled £32,460 for the year.
The Warnid( Row properties provide the Church with substsntial incomg and so it is important thal
occupancy continues tD be maxilvised. Both apartments were fully let for the whole year. Income from the
lettlng lo Da￿SOn5 Law of No.12 continued in 2025. The Income from th6se prope￿88, plus that from the car
park spaces, provlded £50,692 durtng 2025.
FINANCIAL REVIEW
Financial posltlon
The maln sources of revenue for the tharfty are cOl￿tiOns. rental income Bnd Interest from Investments. Thè
pollcy ol the Church is to maxlmise such revenue so as lo achleve its objedves.
Total Income for 2025 w8s £243,645 whlle total expendilure was £196,726. Income from unrestrfded funds
was £243,477 In 2025, the Increase in the year was due lo a generou5 legacy. Unresldcted expendlture
increased In the year by £20,005 10 £195.653 meanlng an overall surplus on unre$￿Cted funds of £47,824.
Therefore, the overall surplug this year was £46,919 compared lo a deficAt of £20,856 in 2024.
The Tewew of acUvibe8 and a¢hlevementS 8r• datallod in Ihg major finano818ctions in 2025. We ara maklng
811 effgrts to maintain th8se actions, and al the sam8 lime we are raviewlng all our exp8nditur8 lo minlmise
wherever possible.
R•••rve4 pollcy
The trustee5 have e$lablish8d a policy %thgreby the unrestricted fund5 not committed or invested In tanglble
flx8d assets I'lha free r8serves'l h81d by the charity should be Bpproximately six months of the resources
expgndod. which equates to £90.000 Sn generdl funds. Al thls level, the Iruslees consider that they v￿uld be
able lo ￿ntinue th8 current activities ol the charity in th8 event of a significant drop in funding.Tha actual free
rese￿88 al 31 Dec8mb¢r 2025 were £68,218. The trustees continue to work lo buihj the base of incoming
resources to enable il to meet Its Yree res8rv8s' t8rgel.
Page 2

WARWICK ROAD UNrrED REFORMED CHURCH
REPORT OF THE TRUSTEES
for the ￿ar •nd•d 31 D•c8mber 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
RISK REVIEW
The trustees continue lo monitor ￿ major risks to whlch the charity Is exposed and Systems have been
established to mStlgatè those risks.
MANAGEMENT AND GOVERNANCE ARRANGEMENTS
The Trust Deed prowdes for a minimum of 5 and a maximum of 16 Iruslees. Where there Is a requlrement for
a new Trustee, they are identifled by the Trustees and recommendations put foM8rd to a Churth Meeting,
where members can vote. The n8w Truste8 receives a copy Df the previous yearf5 annual report and
accounts anij a copy ofthe Charlty Commissioners leaflet Yhe Essenllal Trustee What you need to Knov/'.
The Truglees annually review our RSsk As5e55menl, and togelher with our Elders prepare and review our
Church Plan. This plan sets our oblectlves lor the next &5 years, and pr5nclpal actions over the next 12
months. Thls enables people. money and other resources to b8 channelled lo meet these prfor11￿5.
CHURCH MERGER
Late in 2020 lh8 Church way approached by 8nt)ther churth, M05alc Churth, ￿th a vlew lo thelr lease rx
purchase of the Sanctuary slnce they had outgrown Iheir exlstlng premlses and were Iwking for a city centre
base for their expandlng congregation, V8rlous dlscusslons took plac￿ wth Mosaic Church. WM Synod, and
wfthln Warwck Road Church regarding ils future durfng the first half of 2021, and il w88 (Jecided by Church
M88ling on 11th July 2021 10 agree to sell th8 Sanctuary (church bulldingl lo Mosalc Church at an agreed
value in occordance wlh Charity C¢ynmlssion guNlelines and to merge with Wesl Orchard United Refomied
Church. Sinc8 that dale extensive negotiations over thè details ol the sale conlrBct and fvlure 8rrangements
for lh¢ use of the retained Churith Centre have taken place. A finBI s&rvlc8 at Warwck Rood took placg on
22nd January 2022 with 8 view to Pro￿eding wth the sale and the merger Wlth Wesl orBhard URC. Slnce
that flnal se￿Ge Warwick Road URC and Wesl Orchaid URC have effectivèly merg8d thèir operations during
2022 with all $oNlces taklng place al thè B8ginton Road she. Extensive amalgamallon and update of
orgBnisats'on31 structures and policies have taken place and Bagin¢on Road URC n¢)w exists as a do facto
operalion. During 2025 Charitable Incorporated Organi58tion ICIOI stslus was agreed with the Charity
Commisslon ICCI whlch merges the d)8Tkles of the ￿ fomier churches, the CIO will commance whan the
church ￿lIding sale is completed.
Th8 Wawck Road Centre and front9￿ Wanmck Row properhes wntinva to be operated ot thls slBge by thè
W8rwick Road Church trustee8 bul in due course will become part of the 8aglnlon Road URC CIO.
REFERENCE AND ADMINISTRATNE DETAILS
R•glstered Charlty numbor
235321
PrlneSpal ¥ddre8•
10 wa￿l¢k Row
Coventy
West Midlands
CV1 1EX
Trusts••
D C Lalhbury- Chairman
D E Miles - Assisianl Ch8lman
O W Jongs
R Mohomed
R T Blanchard- TreaYAJrer
K Green
Ex Offiao member3'.
Rev Petsr Kimb8rfey
Page 3

WARWICK ROAD UNITED REFORMED CHURCH
REPORT OF THE TRUSTEES
lor the yoar •nded 31 D•c•mb•r 2025
REFERENCE AND ADMINI8TFiATIVE DEfAILS
Independent Examlnér
LDP Luckrna
1110 Elliott Court
Coventry Business Park
Her8kl Avenug
Covantry
West Mldlands
CV5 6U8
8ollc5tor•
Mander Hadley Ltd
1 The Quadranl
Coventry
CV12DW
Bank•rs
Barclays Bènk PLC
25 High Streot
Covgnty
CV15RE.
Lbyds Bank PLC
30 High Sir¢8t
CoveFMry
CV15RA
Don•tlon• •hould b• to:
Ekler8. The Warwlck Road Unttèd RolomMd Chur
10 Warwlth Row
Coventry
CV11EX
Ch•que8 ihould b• crossed and mid• pByablo to:
Eld8f8, WaThMd( Road Unlted Rel0￿n•d Churth
FINAL ThOUGHT8
Onc8 agaSn, great thanks are due to 811 our 81afl, both pald and voluntary.
Aoprov¢d by order of the board Dt Iwslees on ...%8.-. ..J.u.N£..2.¢z4.... and slgned on Ils behalf by..
D C Lalhbury - Tru8te&
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WARWICK ROAD UNThED REFORMED CHURCH
Independ•nt èxamlnees report to the trustees ofWanYlck Road Unit•d Refomied Church
I report lo the charity trustees on my examinab.on of the acccMJn15 of Warwick Road United Refomied Churc
Ilhe Trusll for the year ended 31 December 2025.
Responslbilities and basis of report
As the charity trustees of the Trust you are responsible for the rxeparation of Ihe accounts in accordance with
the requirements of the CharrtSes Act 2011 lllhe Acfl.
I report in respect of my examination of thè Trust's accounts ￿Tried out und8r Saction 145 of the Act and in
c8rying out Fny examination I have followed all applicable Directions given by the Charity Commission under
Sgction 14515)Ibl of the Act.
Independent •xamln•Vs statgmont
I have completed my examinatson. I confirm that no material rnatter5 have come to my att8ntlon In connectif
with the 8xamination giving m8 cause lo believe that in any malertal respect..
accounting rerords were not kept in respect of the Trust as required by S￿tion 130 olthe Act,. or
the accounts do not accord with Iho8e records., OT
tha accounts do not comply with the applS¢8bt8 reqUI￿rnents concemlng the fomi ond content of
accounts s&l wl in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair vl&w whkh is not a matter conslderod 88 part of 8n independent
examinatlon.
I have no concems and hove c￿e across no other matter8 in connecticn wth the examin8tion to which
attentlon Should be drawn Ihls report in order to anabla a prop&r understanding of the accounts to bè
reached.
M D SpAfford FCA FCCA
LDP Luckman8
1110 EIIH)tt Court
Coventry 8uslnes8 Park
Herald Avanue
Coventry
West Midlands
CV5 6UB
Page 5

WARWICK ROAD UN￿ED REFORMED CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
for the yaar •nd•d 31 D•c•mb•r 2025
31.12.25
Total
lunds
31.12.24
Total
fiAnds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legaLies
103,393
103,393
18,390
Other trading actiwlies
Inveslmenl income
Olhar income
32,460
107.151
473
32,460
107,319
473
33.152
102.803
447
168
Total
243.477
243,645
154,792
EXPENDrruRE ON
Raising fund8
89.644
89,644
78,122
Charltabl• actl¥ltl•i
Grants & don8llons of Ihe church
1,750
20
1,770
1.750
Churth
104,259
1,053
105,312
95,TT6
Totsl
195,653
1,073
198,726
175,648
NEY INCOMEI{EXPENDITURE)
Transtsr* b•lw••n funds
47,824
19051
(1,5441
46,919
120.8561
16
N•t mov•m•nt In fund•
49,368
12.4491
46,919
120,8561
RECONCILIATION OF FUNDS
Total funds brought lorward
1.506,783
1,516,773
1,537.629
TOTAL FUNDS CARRIED FORWARD
1.556.151
7.541
1.563.692
1,516,773
The notes part of these finanaal statements
Page 6

WARWICK ROAD UNITED REFORMEO CHURCH
BALANCE SHEET
31 D•ceml)er 2025
31.12.25
Total
funds
31.12.24
Tol81
fund5
Unrestrlctod R85trlcted
fvnds
funds
FIXED ASSETS
Tangible assets
Inv￿lMent Pfopety
10
11
807.933
675.000
807.933
675,0
67S.Ofy)
1,482,933
1,482,933 1.484.848
CURRENT ASSETS
StoeJ(8
D8btor8
Cash al bank and In hand
12
13
385
9,962
86.695
339
3,213
42,129
9,962
94,236
7.541
97,022
7,541
104,563
45.681
CREDITORS
Amounts falllng due wlthln efje year
14
123,8041
123,8041
{13,7561
NEf CURRENT ASSEf8
73,218
7.541
80,75Y
31,825
TOTAL ASSETS LE88 CURRENT
LIABILMES
1,558,151
7,$41
1,563,692
1,516,773
Er A88ET8
1.558,151
7,541
1,563,692
1,516,773
FUNDS
Unr8strici8d luThJ$
R081rict8d funds
16
1.556,151
7,541
1,506,783
9,990
TOTAL FUND8
1,563,692
1.516,773
The Ilnanual 8taiem
nts were approved by th6 Board ot Trusts•s and authorfsèd lor 188110 on
and wore signed on its b¢hall by.,
DCLalh
ry-Trus
il85- Trust
Th• notes form part ol theso linancial statements
Page 7

WARWICK ROAD UNifED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS
for th• y•ar •nd•d 31 D•c•mb•r 2025
ACCOUNTING POLICIE5
8a$l$ of weparing the flnan¢lal ststemgnts
The ffinancial statem8nls of the charity. ￿lch is a public benefit entity under FRS 102, have bee
prepared in accordance wilh the Charthe5 SORP IFRS 1021 'Accounting and Repo￿.n@ by Charities:
Statement of Recommended Pr8dice applrcable to charities prepating their occounts in accordance
wlth the Flnanclal Reportlng Siandard applicable In the UK and Reput￿lC of Ireland IFRS 1021
leffective 1 January 20191,, Finanrjal Reporting Standard 102 The Fin8nci81 Reporting Standard
applicable in Ihe UK and Republic of I￿land, and the Charities Act 2011. The financial stalemenls have
been prepared undeT the historical cost wivenuon. as modlfied by the revaluation of certain asselg.
The finanaal statements havÈ been prepared lo give a ITue and f8irf vl8w and have departed from the
Charities (Accounts ond Reports) Regul8ts'ons 2008 only to the extent required lo promde a Inje and
laiT vlew. This d8parture has involved following the Ac￿Unting and ReportiThJ by Charities.. Statement
of R8cammended Pracllce appllcable to charities preparing their accounts In accordanc8 with the
Financial Reporting Standard applicable sn the UK an(J Republ1¢ ol Iroland IFRS 1021 i$sued on 16 July
2014 rather than tha Accounting and Reports'ng ty Charities.. Statement of Recommended Practicp
gff8cUvè from 1 April 2005 whith has since been withdrawn.
kneom•
All income Is recognised in the Stsl8ment of Fin8ncial Actlvlti85 once the charity has entitlement to the
lunds. It probable that the incom8 wlll ba roc8ived and the amount can b8 meBsured reliabty.
Voluntary incorne Is received by way of coll8ctions and gifts and is induded in full in the Statement of
Financlal Actifflties when recelvable. The value of services PTowded by volunl68rs has not been
Sncluded.
Grants 8nd legacies are accountad for as soon Bs thg ch8rity ig notified of Its 18g818ntlUement and the
Amount dug.
Investment Income Is aeeounled for vthen receivable. Arnounts O￿n9 to the church at 31 December
are shown as debtors. less provislon for amounts that may prove non-collectable.
Income from gov•mm8nt grants are r8ctrJnlsed al lalT value vthen thè charity has entitlement after ony
perfomiance conditions have been met, it is probable that the Income wll be received and th8 amount
c8n be measured rellably. If enliUem8nl is not met then these amounts aro deferrod.
Expendlture
Liabilities are recognised a8 exp8ndiluro as sojn as Ihere Is a legal or constructive obligatic
committing thg charity to th81 expenditure, it is probable that a transfer of economic ￿nefitS will be
required in settbment and tho 8mounl of the obligalkjn Can bè me8sure(I reliably. Exptrnditure is
accounted for on an accruals basis and has been clasSif￿d undeT headings that aggregate all cost
related to the cat8gory. Wh8r8 eosts cannot be direcljy attributed lo particular headlngs they have been
alloc818d lo activities on a basis consistent wlth th8 usè of rèsourcos.
Grants and donations are accounted for when paid over OT when awarded, if that cre8te8 a binding
oblig815on on the charity-
Resourc8s expended are allocated lo the particular actiwty where the cost relates directty lo that
aBlivty. Where costs r818le to more than one area they have been apportioned on an appropnatè
basis.
Govemance costs oJmpri5e all rDsts involwng the public 8￿￿UntablIltY of th8 Church and its
compliance Mth regulation and good wactice. These costs include the production and independent
struliny of these finanryal stst8ments.
Grants offared subject to condition5 which have not be8n m&t at the year end dale are noted as
commltmenl but not accrued 8s •xp&nditure.
Tanglbl• Ilxed asBets
Depreciation is prowded al the following annual rates in order to write off each asset over rts estimated
usefvl lrfe.
Page 8
continued...

WARWICK ROAD UNrrED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS- contlnuod
for th• y•ar •nd•d 31 December 2025
ACCOUNTING POLICIES- continued
Tangible fix•d ass•ts
Freehold propety
Flxtures and fittSngs
2% on cost
100A on cost
Individual flxed assels o)s1ing £2.000 or more are eAPitalised at cost.
Freehold land is not depreciated.
Investm•nt prop•rty
Investment Properties for Nthich f8Sr value can be measured reliably wilhoul undue cost or effort are
m88sured al fair value at each reporting dale wlth changes In falr value recognSsed In 'net galns I
IkJss8sI on Investments, Sn the SOFA.
Stoeks
Stocks are stst8d al lower of cost and esdmated selllng prte less costs lo ccfflplele and sell. Co81
includes all costs of purchase, costs of wnverslon and other costs InBurr8d In bringlng 8tod( lo its
present location and condllion. Cost is calculalgd using the first-in, first-out forniula. Prowsion Is
made for damaged, obsolete and slow-movlng stock where appropriate.
T•xatlon
The ch&rily18 exempl from lax on its charttablg actlvltles.
Fund accountlng
Unrestrfcted funds can be used In accordance ￿th the thaTltable objectlves al the dlscrellon of the
Iruslees.
Restricted fijnds can only be used for partlcular restricted purposes ￿thIn the objecls of the tharfty.
Restriction8 orise when speclfied by the donor or when funds are raised for particul8r restrictsd
purpos88.
Furth&r explanètion of Ihe natura and purpose of each fund Is Indutled In th& not88 lo the financlal
ststements.
P•n•lon colts and ath•r po•t4•tlr•mgnt bgnefft¥
The charty operdles a defined contribubon p8ngion scheme. C¢)ntributions pay8ble lo thè charitys
pènslon scheme ar• charged to the Statement of Finanaal Actiwties in the period to which they relat8.
D•bt¢ri and crndltors recel¥ablelpayabl• wlthln ane year
Debtors and uedilors wlh no stsled in18resl rale and receivabl8 or payable Y￿thin cffle year are
recordad 8t trans8cfjon price. Anylosses arising from Impalm*nl are recognised In expendItu￿.
Cash and eAsh •qulvalent¥
Cash and cash equlvalents are defined as being hlghly Ilquid. wilh a 8hcrt malurily ol less than 3
rrTonlhs.
Golng Conc•rn
The financial statements have been prepared on a going Cr￿Cern basis as the tnjstees belleve that no
material uncertainties exist. Th¢ Irusteps have considered the level of funds held and the expected
level of income and expenditure for 12 months from Authorising these financi81 slalernenls. The
budgeted income and expendlture is Suff￿lent with the level of reserves fcf the th8rity to be able to
continuo as a going concern.
Leases
Rentals payable and receivable under OFerating ￿aseS are charged to the SOFA on a straight Ilne
basis over the period of Ihe lease.
Page 9
continued...

WARWICK ROAD UN￿ED REFORMED CHURCH
NOTES TO THE FINAMCIAL STATEMENTS- continu•d
for th• y•ar •nd•d 31 D•e•mb•r 2025
OThER TRADING ACTIVITIES
31.12.25
31.12.24
Calerfng In￿Me
32,460
33,152
INVESTMENT INCOME
31.12.25
31.12.24
105.740
1.579
100,347
2,456
Deposit accounl interest
107,319
102,803
RAISING FUNDS
Inv•Btm•nt m•nag•m•nt cojti
31.12.25
31.12.24
Staff costs
Property repalrs
Ratss and w8tgr
Llght and heat
Tro￿1
Interest payablg and sSmSlar charges
22.408
9,270
1,717
17,734
845
23.795
6,492
1,280
8.720
816
1,185
51,974
42,288
GRANTS PAYABLE
31.12.25
31.12.24
Grants & donations ol th¥ ¢hurch
1,770
1,750
All of the grants and donotions payab18 In the ye8r were rnad8 10 th8r41abb Sn8tllulions working in the
Coventry Brea.
INDEPENDENT EXAMIMER'S REMUNERATION
Fee8 payable lo Ihe chBrSVs Independent 8xamln8r8 for the Indepondwtt examlnalSon of ihe charlvs
rinanual statements totalled £2,445 12024.. £2,2051- Fees payablg to ihe tharivs independent
examiners for accovnlancy services lotalled £2,44512024= £2.2051.
Page 10
conlinued...

WARWICK ROAD UNrrED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS - contlnu•d
for the year end•d 31 Dec•mb•r 2025
TRUSTEES, REMUNERATION AND 8ENEFITS
During the year no trustees receivod remunerallon or other benefits fDr their duties as a iruslee, one
tnJ51ee was employed by the church as an adminislration 8SSiStant and received remuneration totalling
£6,089 12024.. £5,854). There were no trustees. remuneration or other benefits for the year ended 31
De￿mber 2024.
Trustees. exp•ns•*
There were no trustees, eX￿nS￿S paid for Ihe year ended 31 Decembgr 2025 nor for the year ended
31 Oecembor 2024.
STAFF COSTS
31.12.25
31.12.24
Wages and salBries
Othei pension costB
60.657
955
60,230
999
61,612
61,229
The average monthly number of employees during the year wa5 as follows..
31.12.25
31.12.24
No employ88s receThied 8molumentB in exces5 of 260,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestylcled
funds
Reslricied
funds
Tolal
fund8
INCOME ANO ENDOWIAENTS FROM
DonAllon8 and legacies
18,390
18.390
Other Iradlng actlvities
Investm8nl income
Other Income
33,152
102.600
447
33.152
102,803
447
203
Total
154,589
203
154,792
EXPENDITURE ON
Raising fvnds
78,122
78.122
Charlt•ble activitios
Grants & don8tions of the church
1.750
1,750
Church
95.776
95.776
T¢Aal
175.648
175.648
NEf INCOMEIIEXPENDrruREI
121,059)
203
120,8561
Page11
¢J)nlinued...

WARWICK ROAD UNITED REFORMED CHURCH
NOTES TO THE F114ANCIAL STATEMENTS- contlnued
forth• y•ar •nded 31 December 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- ¢ontSnu•d
Unrestrfcted
Reslrfcted
funds
fijnds
Total
funds
RECONCILIATION OF FUNDS
Total funds brcljght fonwdrd
1.527,842
9.787
1,537.629
TOTAL FUNDS CARRIED FORWARD
1,506,783
9,9
1,516,773
10. TANGIBLE FIXED ASSETS
Flxtures
and
fitting$
Fraohold
propety
Totsls
COST
At l January 2025 and
31 December 2025
838,315
53,993
892,308
DEPRECIATION
Al 1 January 2025
Charge for year
30,360
1.320
52,100
595
82,460
1.915
Al 31 December 2025
31,680
52,695
84.375
NeT BOOK VALUE
Al 31 Decgmbgr 2025
806,635
1,298
807,933
Al 3108cemb8r 2024
807,955
1,893
809,848
11. INVESTMENT PROPERTY
FAIR VALUE
Al 1 January 2025
and 31 December 2025
675,000
NET BOOKVALUE
At 31 December 2025
675,000
Al 31 December 2024
675,000
The Inve31rnent properues are used for Income generating purposes arld were v8lued at 11 April 2022
by . Godfrey-Payton. Chartefed Surveyors. The Trustees consider that thls voluatlon Is not rnalerially
different ot 31 D¥cember 2025.
Page 12
continued...

WARWICK ROAD UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continu•d
for the y•ar endod 31 D•c8mb8r 2025
12. STOCKS
31.12.25
31.12.24
Stod(s
365
339
13. OEBTORS: AMOLINTS FALLING OUE WITHIN ONE YEAR
31.12.25
31.12.24
Glft ald debtor
PrepByments 8nd accrued Income
3.555
6.407
2,600
613
9.962
3,213
14. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.12.25
31.12.24
Accruals and defeffed In￿m0
23,804
13,758
15. LEASING AGREEMENTS
Tol81 fu1U￿ mlnimum lease paymants rec9N8b￿ for the rental of Untt 12 under non-cancellable
operating leases are 88 follow8..
2025
2024
Withln one year
Be￿&¥n one and five years
24.￿]0
40,000
24.000
64,000
64,000
86,000
16. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
bett¥e8n
funds
Al
31.12.25
A11.1.25
Unre$trl¢ted fund
General ftjnd
Designated lund
16,935
47,824
3,459
68,218
1,4B9,848
11,915)
1,487,933
1,506,783
47,824
1.544
1,556.151
Restrlct•d fund•
Other restricted funds
Leslie Cook8 Fur)d
Roof repairs
1.567
5,826
2.597
120}
1,547
11,0531
11,S441
9,990
1905}
11.5441
7.541
TOTAL FUNDS
1,516,773
4e,919
1,563,692
Page13
continued...

WARWICK ROAD UMITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS-conlinu•d
for tho ygar end￿ 31 D8￿Mber 2025
MOVEMENT IN FUNDS - continu•d
Net movement in funés. induded In the above are as folbws..
Ir￿¥￿Ing
resources
Res￿r¢e9
expended
Movement
in funds
Unr•strict•d funth
General ftjnd
243,477
1195,6531
47,824
R•$trlet•d fvnds
Other restricted funds
Leslle Cooke Fund
Roof repalrs
1201
120>
168
11,053)
168
11.0531
168
11,073}
19051
TOTAL FUNDS
243,645
1196,7261
46,919
Compar8tlv•• for mov•m•nt In fund¥
Net
movement
In fvnds
Tran5fer5
bettyeen
fvnds
At1.1.24
31.12.24
Unrnstrlct•d fund•
General frjnd
Do$lgn8led fund
65.972
{21,0591
127.978)
16,935
1,461,870
27,978
1,489,848
1,527,842
{21.0591
1,506,783
R•strict•d fund$
Other r851ricted lunds
Leslie Cooko Fund
Rcof repairs
1,567
5.623
2,597
1,567
5,828
2,597
203
9.787
203
9,990
TOTAL FUNDS
1,537.629
120,856)
1.516.773
Comparative net movemonl In funds. included In thè above are as follow8..
Incoming
resources
Resources
expended
Movement
in funds
UnrestrSeted funds
Generdl fund
154,589
(175,648)
121,0591
Restrlcted funds
Leslie Cooke Fund
203
203
TOTAL FUNDS
154.792
{175.648)
{20.8561
Page 14
continued...

WARWICK ROAD UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS- contlnued
for th• y•ar •ndod 31 DecombBT 2025
16.
MOVEMENT IN FUNDS- ¢ontinued
The general reserve represents the free reserves of the charity that are not designated (* r95triGled for
Particular purp098S.
The d￿gnated fuThJ has b88n $8t up to enable identifjrAtion of those funds that are not free funds. It
represents the net book amount of tsngible fixed assets and investment properties lass related
creditors. In the 2024 year a legary was received which h85 b8en designated to support church repairs
and lulure expenditure relating lo a Pastor.
The r85tricted fund is made up of 8 numb8r of small funds those with balances at the year end include=
The Wesl Orchard URC fund was received to Supp￿ outreach w(xk wlthln churth.
The Spark In The Park fund w8s glven in suppJrt of an event held for Coventy churthes wth the aim
of aitracting new membars.
The Church Roof RepaSr fijnd was given ¢0 repair the Churth roof.
The Lesli8 Cook8 fijnd was transferred lo the church in the year when the Lesl59 Cooke Memod81 Fund
was merged wth Wamick Road URC, this happened on 1410312017. The fund was s81 up lo allow the
puthase of books. wrfting or othtrr educadonal materials for the benefit of Ministers of religion,
lay*)reach8rs or sludtnts of any Unile¢J RefoTmed Church within the Unlted Klngdom and the prov18ion
of book8 for Worship within any Unlled Refomied Church within tho Uniltd Klngdom.
Transf•rn b•tw••n fund•
From G•ner81 Re8erv•s to Flxod A8681 d88Sgnated fund rekyesenting the general fund movement
relating to fixed assets. From the Roof Rèp8irs restricted fund to the G8n8r81 R￿arv&S repmsenung
hlsloric expenditure regarding roof repairs previousty pos(ed to th8 G8n8ral Reserves.
17. RELATED PARTY DISCLOSURES
Tho totsl amount of don8¢1ons received without conditions from the trustees and related partl8s was
£6,69012024- £6,691). There were no other related poty transaclions made In 2025.
Page 15