## **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] 2021 to December 31[st] 2021** 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 and 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 Between 1955 and 1999 the individual trustees had been replaced by The United Reformed Church (Northern Province) Trust Limited and the property held as the manse had become the flat in Haldane House (known as 51 Burdon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 – the North West and Central Newcastle Joint Pastorate. In September 2021, the Revd Ryan Sirmons was inducted as Minister of the pastorate. The Elders’ Meeting continues to work hard to develop mission and outreach activities, and to develop relationships with other local churches. During 2021 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 UMTED REFORMED CHURCH REGISTERED ¢HARIIV NUN*ER 1137613 Pa￿￿ FIIIANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 RECEIPTS AND PAYMENTSAC¢OUtIT Th1$ Yo•r 3021 Toial É Prowlous Y•&r 3QZO rotal£ ilnre$twl¢ted Funds É Retstri¢ttd F￿ndS £ Note F￿nts £ RECEIPTS Off6rfngÈ Fulld raising and PILyraMme ￿￿vty1rwn8 M￿leS ro1%6d tr0utside￿v¥OY Gfft ￿ tgx wayfflen15 . P￿psrty. chur¢hlhaii retbw5 Properly.. church tsl klling$ Pfoperiy". Haldano Hou$816thllgs Rehnburgemantts Rq¢eNqd Grants Bank ￿ter￿st£lld investment Ift￿￿6 Rec&¢ed from Man$0 Fund 28.￿7 8W2 26.967 892 29.035 $63 228 1695 3.307 718 1307 6.*7 .995 6.248 1466$ 7,332 40.063 4f.830 14.780 41.830 14.760 7,663 4,144 5.WO 4.e61 4.144 Tot•1 r*¢•ipts 140,72D 4,OZS 144.746 705.95 PAYMENTS inigtry & MissroA Furnf . Alln￿try1Gthp expenses Chu¢¢h rumiw Cotsls Ilaldane House running ￿$ts ProgrAM￿* a¢lNtyrosts ' Support ¢aL15$5 MaIni$n￿ Ofthurch buldr¥s maInten￿￿e ofHaldane H￿* 19,393 19.393 18.559 1.218 59,244 975 62.569 62.$89 1.552 5.244 16.343 1,e60 9.270 .18.657 11265 9.196 &743 712 315 10 T¢tal paym¢n 121,605 315 4,134 12$,0$4 9&005 NET RECEIPTS I IFAYhlENT3j 19.115 31$ 9.9$1 TRANSFERS botwten fund5 CASH FUNDS ￿l￿d l JaDwary 127,925 10.737 510 139.172 128.104 ' CASH FUNDS cltwd 31 Dg¢smbÈr 147 040 10,423 402 157,&64 1397T2 STATEMENT OF ASSETS AND LIA￿uTIEs Thls Year 1021 Prevlovs Year 2020 To¢aF£ Unrestrlcted F￿nd¥ f UesigDaled Funds £ ReslriEtsd F￿È Monetary a$$ots Bank snd Cash Account$ 147.r140 10.423 402 157.854 139.172 Olhorag$0ts ' Inv6$tsx6r)ts ai m8[￿t Yaue 12 108.651 108.651 95.108 A¥¥vts usod ¢hurGh wrpr*se5 Buildings Conlenls 13 13 bikknQ$8r￿ Hsldare Ho C*gan. fumishu￿S and Llab1ll￿e5 Signrftanluedilws APPROVED *y the Churth Meeting un and 5Igned on behalf Inamo Iwlur Th& rtotes on p*ge$ 2. 41omip&toltkns financia JESMOND UNITED REFORMED CHURCH ' REQISTERED CHARITY NUMBER 1137613 Pago 2 FINANCIAL STATEMEPITSYEAR ENDED 31 DECEMBER 2021 NOTES A¥ I ACGOUNTING POLICIES AIID PRACTICES The f￿an￿al stalem*nls have been p¢pared in ar1*rdar￿e Charioes Aca2011 SedN)n 130, the Recéipts ano Pawnent5 basis avaiiibkn to small charibes. aTrJ the United Relotmed Churth gu￿a￿e. I fi ur88 hav8 been rounded lo ne41est und. 2 FUND ACCOUNnNG Unrestricled Fund8 mayL* used bylhe thurth foranyofllsorOSn8rypwposes. Designated Fu￿$ représent unreshicted fund5 set askle byth8 thwthfNspEtifi¢4*yaled wrp0585:th8y ran be Irgnslo(r8d bai* Into gefi8r81 funds atlhe rmrch's detssion. Fund name & pts4JOSg B8￿nCe td£ Ro¢tlpiS knyéarE Tr8nsfor8 lor ar£ Balanc• cllwd £ Joyce H¢rbfjrt 88qUOSt Piano Fynd StsrFund atthè COrnmu￿1 Foundatlon 9.987 315 9,873 750 750 Total dèslgnated funtls 1CI.738 315 10,423 Reslrtded Fu￿ts wepresenl income wTr¥th rnaybe exp•￿ed ontyotb th05P te51[￿ obpcts protrlded the terms ofa Iruslerbaquest oi donalv)ns orgrtnls or *¥i*d lor a wtpose. These fu￿16 can onty be spent orn the spEcthcwrpose forwhKh theybwe 9fv8n. Any balan￿ remainuy unspent musl be carr580 forward as a baL7n¢e c*) tha¢furKJ for lubM8 8X￿1b￿e on thats[￿￿p￿poSe. 0[￿t￿n&j.. canml be absDrLEd Into gen8r81 funds Fund namè & pthrpose BaL8n¢8 bllwd £ Balahcè In yearÉ for èar£ Qwtsldt Commotmont lor Llfg COMM￿nIty Garden Funij SY￿ad Grant-Sommo IN*kgnd OfhBrTNrd Partl68 1.413 2.613 1.413 2,613 4￿2 402 Totsl restrtcted funds 510 402 Th1$ Year 2021 Tofal£ Last Ye•r 2020 Total£ Funds f Fund8 £ Fund$ £ 3 MONIE8 ￿sED FOR OLITSIOE CAUSES Donallons foroutside Causes CornmEtm8nt forLife Cxher thlrd pa[￿e$ 1.157 2.150 1,157 2,150 8JS Total rals•d lorout#id¢ Gaus¢s 3.307 3.307 Th* Ytrar 2021 Total £ Lasl Year 2020 . Unre5fAc¢ed ': Funds £ IgTr•t¢d Funds £ R¢striGled Fund$ £ 4 PROPERTY.. HALDANE HOUSE LETnNGS H8ld8ne House ground floor Haldone House flat 51A Haldare House.. Garage Rents 37.170 37.170 2,860 1,800 4,141 1.800 1,800 Total H•ldanè Hou89 prop In¢amp 41.830 40,063 6 GRANTS RE¢EIVED HMRC- Furtough Qrant Sc*8m8 DCMS (*anl Other Grants Recewed 2,772 1,258 3.633 2,772 1.258 3,633 4,681 Totsl grant8 18¢el￿d 7.663 7.663 4,661 JÈSMOND UNITEO REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 FINANCIAL STATEMENTS YÉAR ENDEO 31 DECEMBER 2021 NOTES. contlnugd Yhls Yèar 2021 Total £ Last Yéar 2020 T¢ial£ UTrrestri¢ted Funds £ Dosfj9na￿d FvndB £ Rosvt¢t Funds £ 6 CHURCH RUNNING COSTS Ga84nde￿￿￿¢ity Insurant Wal8r rai&s Td8phonÈ OfficeAdmIn￿trelOrsa18ry11nc1. raxl SlatK)n¢ry and photcwyln9 PthINAtions arnlother expen8es L￿enceS and Cl￿￿ Org8nlpiano fflalntenancts Eoulpmenl Awountaw B Trd Payrc41 Fee$ Prof25S￿nal Fees Churth Hdpw Sakqry Church Cgretaker Sthy F&Met5194rden 9.17f 9.171 9,226 6.9(KJ 81 714 17.808 714 17,808 1,688 79 ss8 4.445 1,385 3.620 2.5 1,9 1.105 8.2 1.106 17,920 1.625 922 4.4Ql 1,042 3.620 3.614 500 1,061 7267 862 8285 1,196 Total Ghurch ¢0¥ts 62A65 62.569 59.244 7 HALDANE HOUSE RUNNING COSTS In5vrarKe t.128 1.128 9T3 rotal Haldanè Hou$è runolng ¢o$t¥ 1.128 1,128 973 8 SUPPORT OF OUTSIDE CAUSES Subgcripknns Dorta￿S Gen*al Furvj OLrf¥Ad8 Caus8S Coryynitrnenl forLWe Other thlrd partlgs 25 5219 5.763 993 2.3T5 40 1.413 2,613 1.413 2.61) Total support oloutslda t•u 5,244 4.026 9270 $ MAINTENANCE OF CHVRCN BUILDINGS De￿ra1￿ Electrkal Repaits Plumbing Re￿1 oth￿ Fmpety Repalis SÈNicing Church FL31 Renovauo Church Qal Other Payn*nts Leitino Aoents Feè Equlpment 670 3,494 7.792 1.897 1.561 670 3.494 7.792 1.897 1,561 283 32 36 1.494 96 157 3.367 611 283 32 953 393 461 461 Totsl m8lTrtgnance Df chuich bulldlngs 16.343 315 16.657 T43 10 PIAINTENANCE OF HALDANE HOUSE Rep8lr, redecoration DtherwNk Po•nVsfees forflai 51A Upkeepof F￿t51A Sétv¢T 51A UbliiES 419 429 11,626 576 215 419 429 11.626 578 215 ITJ Total rnaInt8￿anc0 of Haldang How¥¢ 13265 13,285 712 11 MONETARY ASSETS The thurch mMl8s are not hdd in $￿ke01thFffflWi￿ sts1￿￿tthe Iclal of6ach *t*untls¥W appropri&telyover thè vaiious ￿nds. JESMOND UNITED REFORMEO CHURCFI REGISTERED ¢HARITY NUMBER 1137613 Pago I FINANCLAL STATEMENTS YEAR ENDED31 DECEMBER 2021 NOTES. contlnu•d 12 INVESTMENTS HELD FORCHURCH PURPOSES Thesè larg6ty coTnwise three bé4uesb.. The C￿. JR Hal bequest the GL bequest and fv TW Crawford Wuest Income frorn lh8 Hall ￿￿￿eSt Is p￿toWardS purtha8rw a lor Rerr￿rn￿ar￿e Day. The remal￿r0 lrncThm8 from all the bequests 8 paid lo thé G¢nwal fund. Taè holding5 and valup ofVE Investrnentsis $￿V￿n aSId￿ts- Thls yw 2021 L•slyoor2020 Marf¢éi V&lue£ Unl1• Valw £ Inctsrno £ Units Hall bequost Young bequBBt Crawford bequest 181 JURC gener81 PUFpDses (bl Worn8n's Homp Chwch Sub-total Ctswford ￿quest Qlher 472 13.122 12 338 23 639 41J 11.486 639 4.188 e6.￿1 2.214 50, 188 25.094 75.282 7.927 4.188 441 B6.001 9.￿8 2.214 4.188 441 Totsl Inv881rnpnts 5.291 108 651 2,798 5.291 95,108 Alf unlls, markelvalues and income been rounded ta the nearestwh)18 nuft#)er. '. 13 ASSETS USED FOR CHURCH PURPOSES The (*urch snd hall buildings arè insured by ¢hw(* I￿£11.(1}2.375 ￿ Hthane TrknJ5e fw£2.161.294. In 8ddthon. tenan15 Improvèinerts lo H&lJare House are shcphn sepatalptyas £10.1￿. The owan. fvmilur8. enl conMts of the t*￿[ch 8Trd H8kJaTre H{X￿ are bythe thurth for£8ee.459. JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 5 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 Appendlx 1 JOINT PASTORATE ACCOUNT MINISTERIAL EXPENSES & SET UP Thls Year 2021 Total £ L8St Year 2020 rotal £ Recelpts Support from Wesl End Support from Jesmond Support from Sl Jame8 Support from St Andrews 1.814 2.454 1.174 1.814 Total recelpts 7.255 Payments Car mil&age CarAllowance and Employers Nl Minislèrfs expenses Training Council lax Phone (Ind￿ling broadband) Water rates Induction c0s￿giftS Manse repaI￿1mprOVem8nlS Manse- CouncÈl Tax Manse. Building Insurance Manse- 8Diler Service Manse. Phonè Manse- Water Rates 455 1,066 311 229 45 1.918 1,9e2 Totsl paynwnts . . 6.007 CASH FUNDS blfwd 1 January NET RECEIPTS I IPAYMENTSI 1.249 Jolnt Pastorate Account :: 1,249 8alanc• apportloned betweon Wesl End 25% Jesmond 35¥0 StJames 15% St Andrew6 250 312 437 187 312 Balance ot 31 Dgcgmbgr 2021 JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pagg 6 [FINANCIAL STATEMENTS YEAR ENDED 31 DECEhqBER 2021 JOINT PASTORATE ACCOUNT , MANSE COMPENSATION FUND Appendlx 1 This Year 2021 Total £ Last Year 2020 rotal £ Recelpts Support from Wesl End Support from Jesmond Support from Sl James Support from St Andrews Building Insuranc8 refund 1.400 125 Total receipts 4.325 Payments Building Insurance Boiler service 572 75 Totsl payments"f:" NET RECEIPTS I (PAYMENTS) 3.678 CASH FUNDS blfwd 1 January Balance at 31 December 2021 3,678 Notes Car mileage is splft 4 ways equalty- Other expenses are splrt based on the membership percentage rewrted on page 7. JESMOND UNITED REFORMÉD CHURCH MANSE FUND '.IFINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 Pag* 7 WINSE FUND RECEIPTS AND PAYMENT ACCOUNT REGISTERED CHARITY NUMBER 242587 Thij Year 2021 Total £ Last Yèar 2020 Total £ Recelpts Rent l¥ee [￿re al 28.314 2.73D 725 25.272 4,680 282 Bank inter881 and Investment irtts)m* Totsl receipts 30,234 Payments (see notes b and c} Joint pastarate housing o)ntributttin Agent's fee8 Utilities Fnanagemenl fees Fumi$hirrfJs and fftlings 3.479 4.874 137 481 2,857 1,128 8.989 720 5.000 3,285 234 1.035 3,197 973 1,292 56T In5ui&n serv￿1ng. ￿paIrS and maintenan Gardening, c18anin9 arKI olhei Payments to JURC General Fund Total payments 27.664 10,584 NET RECEIPTS I (PAYMENTS) 19,650 TRANSFERS be￿een fund$ (see note dl CASH FUNDS bllwd l January 87,869 CASH FUNDS clfwd 31 December 91,9T4 87,869 Note.. al The Mans8 FuThl re￿fve$ incorne the olthe manse. bl The cost of maintaining the rnartse i8 to the Marw Fund. ¢1 Where appiopriale, the cost ol worf( at Haldane Hou* is ap[￿rt￿ belv￿￿ Jes[r￿[￿ URC Ge￿8] Fund and the Man3e Fund. dl Any balan¢s above £5,(KKJ in Ihe mar￿ FurKI can be for general thurd) JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 8 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEM8ER 2021 . INDEPENDENT EXAMINER'S REPORT , I rewrt on thé filla￿al statement$ of Jesmond URC forth8 year ended 31 Decwber 2021. whKh arg 8gt outon pagos 110 $. Respectlvè r•$ponsib115tlgs - The church Is responsible for the preparatk)n of Ihe 5talerronts, and con8bder8 that lh8 aLKlrfwuir8rnent of Saction 144{21 of the ChaiilES Act 2011 Ith8 A¢ll does not apply. 11 rny resFollsibrfty to strdte. on the basis of yo￿￿reS 5peufied in the General Directions given by th8 Charity Cotr¥ni55l￿IS under Sxth?n 1451SXb} ofthe ACL partiwL8r matters hevg Come to my attention. Basls of Independent ExamlneV$ r•port My exarNnaton was earlled out in acco￿an￿ with the General Direc￿0￿5 of ts Charity Conyrissioners. An examinab(￿ incfudas a rgview ol the accounting re￿rdS kept by the church and a eompaiison of the accounts pr8S8ntsd wilh Ihos8 rècords. It also ncludes ' COll$Klerati(￿ ol any unu$u81 itenK or di8d05ure5 in Ihe fina￿al State￿￿nts. arKI seeking explanath￿S concerning any such matters. The procedums undertakeTr do not provKfe all the evidence that woubj b8 wuir&J in an audit and c￿Sequen￿Y I do not ?xprgss an 8udrt opinion on Ihe wew given by the financial statements. . Indèpendent Examin8rfs statement In ¢onneciv)n with my exarr•nabon of the church fvTrds, Thjlhing carne tomy whi¢h gav? me to befi¢ve ¢the￿Ise than . that Ihe fifjancial 81atements acwd with tho accountiTra recoards of the thurth, and Ihatlhose records satiSf￿d Ihe requirements of the Act. l am nol 8ware of any matterto which attention shwkl be dr￿n in ordertoenable 8 pr￿r understanding of thè financkql statemant5 to be reached. Sign8d by th Inde Natne and addfftss of the Independent Exarrir￿r. Dav￿ Kilntr, F.CA. 7 Eldon SqLf8r Newca5Ue upon Tyn? NE17JG '. JESMOND UNITED REFORMED CHURCH MANSE FUND . REGISTERED CHARnY NUMBER 242567 P89e 9 LRECEIPTS AND PAYMENTS ACCOUNTYEAR ENDED 31 DECEMBER 2021 '. INDEPENDENT EXAMINER'S REPORT ." I report on the Ststsn￿nts ofth6 Dlanse fund for Ihe year 31 t￿thI2￿21, Is sèt out on p48 7. ', Resp&clr¥e responslbllltl•s "" Tho ehurch responsible forth& weparalion Oft￿ financial 51aien*nts, and Co￿￿1￿rS that the audit￿Qui￿[tk￿t of Section 144121 of the Charities Act 2011 (the Act) does not appty. It 15 my responsibility to $tsle. ￿ the ba$i% ol proceduos $p&crfiad in tho Gen$r81 . DATrdions gwen by the Charity C