2020-12-31-accounts - Jesmond United Reformed Church - Trust Funds And Property Held In Connexion Therewith -

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Jesmond United Reformed Church Trust Funds and Property Held in Connexion Therewith Registered Charity No. 242567

Trustees’ Annual Report for the year January 1[st] 2020 to December 31[st] 2020

This report includes information required by the Charities (Accounts and Reports) regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts ands payments basis.

Administrative information

Jesmond United Reformed Church is a local church of the United Reformed Church in Great Britain and is a member church of the Northern Synod of the Church.

Jesmond United Reformed Church is situated at Burdon Terrace, Jesmond, Newcastle upon Tyne NE2 3AE Tel: 0191 281 4676 Email: office@jesmond-urc.org.uk

The Church Office is normally open on Mondays and Wednesdays from 9.30am to 4.00pm, and on Fridays from 9.30am to 11.30am.

The Trustees during the period of this report were:

Miss Jean Degenhardt Dr Mae Piggot Dr Alison Shiel Mr Ian Whaley (Chair of Trustees)

The appointed independent examiner is Mr David L. Kilner FCA, 7 Eldon Square, Newcastle upon Tyne, NE1 7JG.

The church buildings and Haldane House (formerly the Manse) are vested in the Northern Synod Trust of the URC as trustees and held for the benefit of Jesmond URC in accordance with the trusts applicable to URC properties.

Structure, Governance and Management

The governing document is the Trust Deed dated 5[th] February 1955, which concerned the house at 33 Clayton Road, Jesmond, purchased as the manse for Jesmond Presbyterian Church.

Objectives and Activities

The Trust Deed provides (paragraph 4) for the sale of this house and the use of the proceeds to purchase another manse. It also provides (paragraph 3) for the manse to be let and the net rental income to be used to meet the housing costs of the minister, and (paragraph 7) gives the congregation of Jesmond Presbyterian Church the power to appoint Trustees. Between 1955 and 1999 the individual trustees had been replaced by The United Reformed Church (Northern Province) Trust Limited and the property

held as the manse had become the flat in Haldane House (known as 51 Burdon Terrace).

This trust exists to support the work of Jesmond United Reformed Church (Jesmond URC). (Jesmond Presbyterian Church became Jesmond United Reformed Church as a result of The United Reformed Church Act 1972),

The activities of Jesmond United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the rules of the Church. The Elders’ Meeting is aware of the Charity Commission’s guidance on public benefit in ‘The Advancement of Religion for the Public Benefit’ and has regard to it in the administration of the Church. The Elders’ Meeting believes that the Church provides benefit to the public by providing resources and facilities for public worship, pastoral care, and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers, and by promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

Achievements and performance

In 2019 Jesmond URC formed a new joint pastorate with St Andrew’s Kenton, St James’s, and West End URCs, all in Newcastle upon Tyne. At the end of 2020 the pastorate was vacant, and a new Minister was being sought.

The Elders’ Meeting continues to work hard to develop mission and outreach activities, and to develop relationships with other local churches. During 2020 many church services and other events were cancelled due to the Coronavirus Pandemic.

The Manse flat is let at a market rate. The net rental income is applied firstly for the maintenance of the flat, and then to pay a housing allowance to the minister or, during any vacancy, for the promotion of the religious work of the congregation.

The Trustees have reviewed the risks to the Trust. They insure Haldane House, of which the Manse forms part, arrange regular gas and electricity inspections, and employ an agent to oversee the tenants. In any year without rental income, the reserve would permit continuing maintenance expenditure with no housing allowance payable to the minister.

Financial review

In years when the Trustees consider maintenance expenditure to be below average, part of the rental income is retained in the trust in anticipation of future maintenance expenditure.

JesMOND UNITED REFORIAED CHURCH REGI$TeREO CHARITY NUMBER 1137613 Page I FINANCIAL STATEMENTSYEAR ENDED 31 DECEIIBER 2020 RECEIPTSAND PAYMEPITSA¢COUNT Thlsyear Prnviofls Year 2019 Ttrlal£ Unreslrfcled Funds£ Designated Fund5 £ Re5trkted Fufrf8 É Notè TofJlÉ RECEiprs otr¢fing¥ Fund ra151w8nrtd0n8bS PYograff¥tth1tyln r91s¢dforoutsble¢2Ls Joiii p&torate GIftAkllax 18ptyrnents Pioperty'.thrththl lellknos Py¢ty thu(eh fi31 Propwty. Hd?0 Hous918ih Rarnbursements Re(a¥& Grants recePd Bank Intereste Invesbmentii 29.585 29.227 251 10 1695 2,080 7,614 24,065 6.960 41.982 455 T,151 10.688 7,332 10.665 7,232 4.661 4,t61 2492 Totsl reIpts 1112,S63 106 95B 12t.oio PAYKIENTS MlnK4ty& Mwion Fund Mlrl&tylGI¢)4) 18.559 12f8 18,559 16.8T2 Z324 Churth tosts d£ng Hguwnniioix)Sts Progranna acbAty D39ts 8p10101$We£éSeS Aaintetwc£ of¢hur¢h tyuldw InknCe0f Haldane House 59.244 973 ,244 973 57.961 1.465 12,5f3 T.Y21 S.746 5,097 T12 g.f 5,742 712 10 Total payfftèmts 646 fOI.536 NETRECEIPTSIIPAYMENTSI 10.612 ff9.414 TRANSFERS I)etreen fvnds 2.925 CASH FUNDS bfftvd l January 114.3a7 S23 f28,104 104631 CASH FUNDS tlfwd 31 Decernber 127,925 10.737 128. 104

JESMOND UNITED REFORAIED CHURCH REGISTERED CHARITYNUMBER 1137613 Page 2 . FINANCIAL 8TATEMENTS YEAR EMDED 31 DECEMBER 2020 STATEMENTOFASSÈTS AP40 LIABILITIES Trlsyear 2020 Total£ PrevloLW Year 019 Tolal£ Unrestricted Ftsnds£ ROStrl¢tÉd Fund5 £ Note Funds£ Monptarya5sets 13 127 925 fO,737 128,t04 otherassets Inwimentsal mgfrt¢l¥¥l .108 95,108 90.T55 Msset5 used lorehr¢b purp05e5 Bulldlngs ChLYch 101[¥ aTrJ Hapts2 House P3Tr, tufflthiigs ewipnwt 15 APPROVED byth•ChwEh Meetlng on ondsT9n¢d on Its b¢hA ty ALl46¥ Sid/ts nom Th91les0nageS3- 6partorIbfiOè1S1alW¥Trl

JESMCND UNITED REFORMED CHLIRCTrI REGISTERED cHAlTy NUMBER 1137813 FINANCIAL STATEMENTS YEAR RNDRD 31 DECEMBER 21J20 NOTES I ACCOUNTING POLICIES AND PRAGllCES financial s181ementÈ havè bem piep8r8d In accOrdarK8h the ChhÈA(201f Se(kn 130. •th8 Rethpts a[ Payments basls 10 smal dwribes. 8ThJ LknAed Ref0M ChU938e. Al figures h8vÈ en round&d to Ihtr ngaiÈsl 2 FUNDACCOUNTING nrÈslricted Funds ma be used bylhe for 8 of MS or(finarypuwes. De8lgnai8d represent unreslriGted sel aslde by the thurcaf0rsFIkdejla purposes.. Vy cgn be Ir8nsfetred bad( into neral fthyjs 81the churth's e()sD. Fund narno & purpo80 Balance blfwd £ Recèipts Paym8 In yoar£ Transf8r& lor yoar£ Balanc8 cthyd £ Joyco Heikgrt Bpque5t Plano Fwnd Star Fund at the Communi 10.63$ 1.810 9,987 1,810 Foun 750 Total dèslgnated lund$ 13,194 1,810 10,737 Rosiricted Funds rapres6nl incotTre vthlth may be expended only on thos6 restsicied objects prowded In tha tems of a trust or begUEs1, ordonalK)n5 orgrants recd¥ ty ta a $p8raficoTrose. These nds c8n onty be spent the spedfic flrvthith . Arty b8nce Iwngyung unswi must be carj fotward as a ba18nce orn thai fjjnd •xpe onthalw>)frwxpose, Lrethm>J.' ttcannolte abSOed Inlo gener81 fvnds. Fund ae & purpose Payn%nts ear£ Tr•n¥lers foryear£ B41an¢ ear£ Othsldfr Chus•s Cornmltmentlor Uf Communlty Gardon Fund Synod Grant. SommeWkert Oth•rThlrd Partl¢¥ 970 1375 io 2A75 40 40 Tatal restrl¢ted funds $23 3.395 3,408 510

JESMOND iJNITED REFORMED CHiKiCH REGISTERED ¢HARITYNUMBER 1137613 Pago 4 FINANCIAL STATEAIENTS YEAR ENDED 31 DECEIIBER2021 NOTES-conbnued Thi$Year 2020 Total £ Lasl Year 2019 Totsl£ UnStrICt•d Funds£ D951gnated Funds£ RestrfJ¢ieil Funds É a PAONIES RAISED FOR OVTSIOE CAUSES LnatifOr0wd&cwAes Th11¢ Life otherlhird pathes 81 1.650 40 f.850 40 1,440 Total ralsèd lor OuWdÈ ¢ausg$ 2,695 2,695 Thls Year 2020 Totsl £ L8stYgar UnrBstrlctsd Fund¥ £ Deslgnated Fun(ts £ Re5trlGted Fund5 £ 2Q19 Total£ 4 PROPERTY.. HALDANE HOUSE LETTINGS Hofdano Hou$egrgund Ik Hakl8rts Hou$6 11&151A HahJan¢ House.. Gw e Rents 34,118 4.147 34.116 4.147 5&6Sg 4,524 1,800 Total H$ldan& HDuse property IncL¥me 40.063 40.063 41.982 5 GPANTS RECEIVED HhqRC- Fwbugh Grnrnt S( 4.661 4,661 Tolal iants reeelved 1661 4,661 S CHURCH RUNNING COSTS Gas and e]trlty Irwrar Waterratts T4epPoY)e OfkeAdwlntratOrlry Ond. sta1knnTra phottyxpyiny Pubkaion8 enc95 and music Cleanng (kg£nlpl) nIona[K¥ E4Vment Acwjntancyand Payrdl Fees Pr(rfe91 Fees Church Hdt*r Saiyry ¢hur¢h Caret8kerSelary Fk1gaFdell 9.226 9,228 8,9rwJ B1 10.407 816 81 17.920 1.625 163 17,920 1,825 163 16.640 646 78 19 4.407 1.$42 4.407 1,542 2,36S 3.814 500 1,081 7,267 11 1,734 3.614 1,081 7,267 1.047 7.040 Total chr¢h ruTrni costs 59,244 S9.244 57.961 7 HALDANE HOUSE RUNNIPIG COSTS In5uiaTrGe 9n 973 961 Totsl HAld8n& Hou$a rLFnning costs 973 973 961

JÉSMOND UNITED REFORMEts CHURCH REGISYEREC) ¢HARITY NUMBER 1137613 FINANCIAL STATEMENTS YEAR ENDED JI DECEOffjBER 2020 NOTES.continu Thls Year 2020 Totsi £ L•8tYwr Z019 rolal£ Ufflrestrlcted Funds È De8igDated Funds £ R6str]¢tsJ FtsN1$£ 8 SUPPORT OF OUTSIDE CAUSES Subscrlptth¥ Oonali¥Jsfrom Ger[ Fd OJ15th Ceuse5 cOmlMent ILe Cxherthirf p8di08 25 25 5.763 9¥J 2.375 40 8.261 1334 2,453 1.44Q 2,375 40 Total sup ortof outslde causes 5.788 3,408 9.196 12.613 MAINTENANCE OF CHURCH BUILOINGS Decorali 8ecbl¢al Rfpaifs Plumb9 Repsirs h¢rwopertyRepars SeNing ehwth Flal R8nov8iHM ChLYth Fl¥1 Oih¥ Payrn Letting Anis Fet Equiynenl 1,494 96 757 1,367 411 716 757 f,367 611 953 194 Tot21 malntanancè ol¢hur¢h t)uildin S.097 5.743 7,121 . 10 MMNTEMANCE OF FlAiCIAE HOVSÈ Repatr, rlortion othawo eni's fcrf flai SIA Vpk*p of Flat SIA $39 173 173 75 Totsl malntenanceof H3ldane House 712 712 Tlf 11 MONETARY ASSETS The thrch MleSse rmx W In S101&y thetolal0fhal¥s all(raled appiDwatety ovprlh9 vartousfvnds.

JESfftAOND UNITED REFORMED ¢HUReA REGISTEREO CHARITY NUM8ER 1137613 FIMAMeiAL STATEMENTS YEAR ENDED 31 DECEM8ER2020 NOTES •¢onllnued 12 INVESTKqENTS HELD FOR CHURCH PURPOSES Thess kqrg8TrJ c#Jrnprise three b4u¥ls.' The . JR Ham LwM( GL theTWCtalJrd bwLI. Ify)yne from the Hel bequest k% putlow8rds awro8 Day. Thè kM>ynefrom 21 thebe4ue5ts Bre pahl tolhe Gen$1 fund. Th8 hltyj&aTrJ ¥alof¢h&¥eSthrtSlsshc8SfoA ar 2020 Alarket Valu•£ Laslye3rZ019 Mark Val£ Hall beqvÉst Young bequeyt erawlord {al JifRC gw)eral puw05 Ibl Woman's Homs Chur sth.tOtsl Cra%F0rd beqw•t 413 11,486 13 331 23 10.961 50,188 Z792 1,396 4.188 441 47,890 23.9 Tt,836 T.$54 724 1171 229 4.188 441 75.282 7.927 Total investnnIS 6,291 9S.108 2.743 &291 9D.755 A'l units, v8lu8sand inc0e have been lothe n&vest th I. ' 13 ASSETS USED FOR CHURCH PURPOSES Thfrchuh hall bu11r are$red tylhechKch tr£10,379.589 and HrefLV E2,03U,95& In ad¢f.lttJn, tenants imptDy8rnettslg HaId9 FlgLts8we se1¥8¥£9.6f8. Th¢ ryJ?n. equawnl L¥Jnienls ofthe thwchavj HaId8 in5urea ty 1h9dwthtr£.S1O.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 7 FINANCIAL STATEMENTS YEAR ENDED 31 LIECEMBER 2020 Appendlx 1 JOINT PASTOFiATE ACCOUNT Thls Year 2020 Totsl £ Last Year 2019 Tot•l£ Recelpts Support from Jèsmond Support trorn West End Manse Rent 1.296 1,110 Total recelpts 3,75D Payments Supwrtfrom Jesrr¥Jnd Support fioln RSM CarAlbwanc& Ministerfs expensas Retement Payments Counal tax Ph¢)ne ldling bio8dband) Wat¢r rale8 Manse repaIr1mprOVem@ntS Manse~ COU1[ Tax Mans8- Building lfisumnce Mans8- Phone Manse- Watèr Rates 2,080 1,938 65 1,515 408 381 276 150 Total payrnenls 8,55S . CASH FUNDS blfwd 1 January 6.470 NET RECEIPTS I IPAYMENTSI 1,665 Jolnl Pastorate Account Closed - ' Balancè apportloned bgtween Jesmond est End RSM 6,186 2.080 2. 168 1.936 Balance at 31 Decembor2020

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 8 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Appendix 1 JOINT PASTORATE ACCOUNT NOTES The Joint Paslorgle Account wovnd up June 2019 folknMt]9 the ietirewl ofTho wlSter8nd the balance oflhe Jolnt Pastorate Ac£ourrt was *ed behveen the Churd.

JESMOND UNITED REFORMED CHURCH MANSE FUND Page 9 FINANCIAL STATEMENTS YEAR ENDED 31 DECEM8ER 2020 MANSE FUND RECEIPTS AND PAYMENT ACCOUNT ,, REGISTERED CHARITY NUMBER 242567 Thls Year 2020 Total £ Last Year 2019 Total £ Racgipts Renl (See note a) Ulilrtses Bank interesl and investment income 25,272 4.680 282 23,374 1,950 1,395 Total recelpts 30.234 26.719 Payments (see notes b and c) Joint pastorale housing contribLrtton Agent's fees Utilities management fees Furnishings and fittings Utilities Insurance Servicing, repairs and maintenance Gardening, cleaning and other Electrical l Lighting I Sound System 687 3,039 98 2,035 639 961 10,592 3,245 9,075 3.285 234 1,035 3,197 973 1.292 567 Total payments "" 10.584 30,370 NET RECEIPTS I IPAYMÈNTSI 19,650 (3,651) TRANSFERS fromlltol General Fund 1.115 CASH FUNDS bld 1 January 72,985 CASH FUNDS clfwd 31 December 87,869 69,334 Note: . al The Manse Fund receives income from the btting of the manse. bl The cost of maintaining the manse is charged lo the Manse Fund. cl Where approFHiate, the ¢osl of work al Haldane House is apwrtioned belween Jesmond URC General Fund and the Manse Fund. dl Any balan above £5.000 in the Manse Fund can be applied for general church purposes.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 10 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2020 . INDEPENDENT EXAMINER'S REPORT I report on the financial slalements of Jesmnd URC for the year ended 31 December 2020, whioh are set out on pages 1 to 8. Rgspectbje i&spon$ibilitles The church is responslble for the preparation ol the financial statements. and considers that the audit requirement of Section 14412} of the Charities Act 2011 (the Act) does not apply. It is my responsibility lo stsle, on the basis of procedures speafied in the General DIrectnS given by ' the Charity Commissioners under Section 14515llb) of the ACL whether parbculai matters have ¢ome to my attenlion. Basis of Independent Examlngrfs report . My examination was carried out in ordan th the General Directions ofthe Charity Commissioners. An 8xaminalion includes a review of the acuunbng records kept by the church and a comparison of the a¢courTrts presented those records. It also includes wnsideration of any unusual items or disclosures in the finanaal statements, and seeking explanations conceming any such matters. The procedures undertaken do nol provide all the evidence that would be do not required in an audit, and consequently I do not express an audit opinion on the view gwen by the financial statements. Independent Examinerfs statement In connection with my examination of the church funds. nothing t2me to my attention which gave me cause to believe otheis8 than thal the financial slalemenls a(xx)rd wtth the accounting records of the church, and Ihal those records satisfied the requirements of the Act. l am not aware of any matter to which attenb'on should be drawn in order to enabl8 a proper understanding of the financial slalemenl$ to be reached. Signed b , ho Ind nd?iYt Exariner. Date.. Name and address of the Indendent Examiner. David Kilner, F.CA. 7 Eldon Square . New¢asUe upon Tyne NE1 7JG

JESMOND UNITED REFORMED CHURCH MANSE FUND REGISTERED CHARITY NUMBER 242567 Page11 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEM8ER2020 INDEPENDENT EXAMINER'S REPORT I report on the financial statements of the Martse fund for the year ended 31 December 2020, which is s&t oLrt on pag@ 9. Respective rgsponslbllltles The church 1$ responsible for the preparation of Ihe finan81 statements. and 0)nSe[S that the audit requirement of Section 144(21 of the Charities Act 2011 (the Act) does not appty. 11 is my responsibility to state, on the basis of pro*du$ Spe¢rf in Ihe General Directions given by th8 Charity Commissioners under Section 14515){b) ol the Art whether particular matters have come to my attention, Bas1$ of Independent Examlnor's report My examination was carried out in accordance with the General Directions of the Char Commissioners. An examination includes a review of the accounting records kept by the church and a comp8rison of the 8ccounts presented wth those rrds. 11 also includes eonsideration of any unusual items or disclosures in the ffinanaI statements. and seeking explanations concerning any such mallers. The procedures undertaken do not provide all the evidence that would LE do not required in an audit. and consequenuy I do rtot express an audit opinion on the view given by the finartcial statements. Independent Examinerfs statement In connection with my examination of the church funds, nothing came to my attenb'on which gave me cause lo believe olhenmse than that the financial statements acLL)rd Yh the accounting records of the church, and that those records salisfied the requirements ol the A¢L l am not aware of any matter to which attention should be drawn in order to enable a understanding of the financial statements to be reached. Signed by the 1r.de endTt Examiier. Dale-. Name and address of the David Kilner. F.C.A 7 Eldon Square Newcastle UFon Tyne NE17JG epen en