2023-12-31-accounts

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] 2023 to December 31[st] 2023

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: [phone] Email: [e-mail]

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:

Revd Ryan Sirmons (Chair of Trustees) Mrs Moira Copeland Mrs Lindsay Cross Miss Jean Degenhardt Mr Chris Hodder Mrs Helen Hodder Dr Alison Shiel

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 Between 1955 and 1999 the individual trustees had been replaced by The United Reformed Church (Northern Province) Trust Limited and the property held as the manse had become the flat in Haldane House (known as 51 Burdon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 Trustees within 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

Jesmond United Reformed Church is part of the North West and Central Newcastle Joint Pastorate of the URC Northern Synod, along with St Andrew’s Kenton, St James’s, and West End URCs, with the Revd Ryan Sirmons 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.

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

Copy accounts period end 31 Dec 2023 attached

Receipts	£30567
Payments	£18432
Surplus	£12,135

JESMOND UNITED REFORMEO CHURCH REGISTERED CHARITY NUMBER 1137613 Pagè 1 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNT Thls Year 2023 Total É Previous Yegr 2022 rotal £ Unrg8trlclod Fund3 £ Do8lgnatgd Funds £ Restricted Funds £ Note RECEIPTS Offerlngs Fund ralslng and ¢Jonations Programme activity income Monies raised for oulslde causes Gllt 18x repayments Property.. churchlhall lolllngs Piopèrly.. church flatlgiilngs Pioperty.. Haldane House l&llin06 Reimbursements Received Grants received Bank Inlerest Bnd inveslmenl Income R6cglved from Mansè Fund 32,095 6,879 300 11 32,095 8.395 300 4,357 8,520 54,019 7.200 53.194 1,516 2,242 4,357 683 4.528 7.795 39,667 7,200 47, 764 7,819 54,019 7,200 53,194 18 911 3.453 4,885 4,885 Total recelpls 166,391 1,634 172 965 145.278 PAYMENTS Minlslry & Mission Fund MlnlslrylGroup expen599 Church runnlng costs Haldane Hou58 running costs Programmè aclivily eo$15 Support of outside cause$ M8inlenance ol church bulldlng$ Malnlenan¢6 ol Hald8ne Housè 23,466 3,9DO 88,063 1,268 2,511 7,781 14,473 1,360 23,466 3,900 88.063 1.268 2,511 12,587 14,792 1.360 3.025 66.015 1.155 2,418 12,605 15,401 1, 867 4,807 319 10 Total paym&nt6 142,822 319 4,807 147,947 723.818 NET RECEIPTS I IPAYMENTSI 23,670 1,214 233 25.017 21,4 Jfg TRANSFERS botwoon funds CASH FUNDS blhyd 1 Janvary 169,334 9,518 179,324 15T.864 CASH FUNDS ¢l￿d 31 Dt¢•mber 192,904 10,731 706 204,342 179,324 STATEMENT OF ASSETS ANO LIABILITIES Thls Yèar 2023 Tolal £ Pr•Ylous Year 2022 Tot81 £ Unrestrl¢tod Funds £ Dfrslgnotgd Funds £ Ro$trl¢tgd Funds £ Noto Mon•tary aJ88ts Bonk 8nd Cgsh Accounts 192,904 10,731 706 204.342 7 79,J24 Other assets Inveslmenls 81 market vpl 104,991 104.991 96,020 A8set8 ys•d fc*r church purpo$¢s Buildings Gonlenls 13 13 Church buildings aTrd Hald8no House Org8n, furnish5ngs and equipment Signrficanl creditors APPROVED by the Church Meetlng on nd 8i9ngd on its bvha5f by Inanwl Islgn8tur8) The notes on pages 2- 4 torm p&rt of Ibis linanu81 sl&l&menl

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137013 Page 2 FINANCIAL STATEMENTS YEAR ENDÈD 31 DECEMBER 2023 NOTES 1 ACCOUNTING POLICIES AND PRACTICES The financial slalemenls have b88n prepared in Accordance wilh Ihe Charilles Act 2011 Seclion 130, using the Receipts and Payments bagis 8vailable lo small charities. and th8 United Rgformed Church guKl8nce. All figures hAv6 bèen rounded lo the nearest pound, 2 FUND ACCOUNTING Unreslri¢ted Funds may bè used b the church lor any of its ordinary pu Oesignaled Funds repr@S8nl unreslricled funds sei asid8 by the church for specific designoled purposes '. they can be transferred back into eneral funds al the Church's decisign. 0se$. Fund name & purpose Balance blfwd £ Recelpts In year £ Payments In year £ Transfers lor year £ Balance clhvd £ Joyce Herbgrt Bequest Star Fund at th• Communlty Foundatlon an Fund 8.766 750 319 8,447 75D 1.s34 1.534 Total doslgnated funds 9,517 1,534 319 10,732 Rg81iicled Funds represent Incomè which may be expended only on those reslricled objects provlded in the lems ol o trust or bequest. or donations or grants recelved or InvSled for a spè¢lll¢ purpose. These lund8 Can only be spènt on the 8Pgclfic purpose lor which Ihey wer¢ glven, Any balanc8 remaining unspenl musl be carrigd loThvard as a balance on that fund for fulure 8xpendilure on th81 specific purpose, or relurn8d', 11 cannot be Bb50￿ed into g6n8ral funds. Fund nam& & purpose Balancg bl￿d £ Recelpls In year É Payments In year £ Transfers for y•ar £ Balance ¢￿d£ Ovt8lde Cau$08 Commltsnont for Lllo CommunSty Garden Fund other Thlrd Partles 826 2,066 750 1,856 76 473 490 71 2,130 2,201 Total restrlcted funds 473 5,040 4,807 707 Unrt$trl¢ied Funds £ Th1$ Year 2023 Totsl £ Last Year 2022 Total £ Dgslgnated Funds £ Restrlcted Funds £ 3 MONIES RAISED FOR OUTSIDE CAUSES Donations for Outside Cause5 Commllmenl for Life Othef Ihlrd parties 627 1,600 2,130 1,600 2,130 1.400 454 Total ralsed lor oulsldg cau8e8 4,357 4,357 This Year 2023 Total £ Last Year 2Q22 Total £ Unrestrlcte(I Funds £ Designateil Funds £ Re8trlcted Funds £ 4 PROPERTY: HALDANE HOUSE LETTINGS Haldan8 House ground floor H8ldane Hous8 flal 51A Haldané Hous9.. Garage Fients 44,580 6,394 2.220 44,580 6,394 2,220 39,984 5,980 1.800 Total Haldane House property Income 53,194 53,194 47,764 3 GRANTS RECEIVED Other Grants Received 911 911

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pagg 3 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 NOTES ¢ontinued ',:-t¢."v. &:., Th1$ Y*ar 2023 Tvtal £ L•st Year 2022 Tofal £ Unrestricted Funds £ Dosignatod Funds £ Restricted Funds £ 6 CHURCH RUNNING COSTS G88 aThJ electricity Insurance Water rale$ Telephone Salaries Slalionery and pholo¢opying Publicallons and olhei &xpense& Ll¢ence8 and muslc Cleanlng Organlpiano maintenance Equipmenl Accountancy and Payroll Fees Professlonal Fees FloweT51garden Contaclless Admin 28.476 8,992 122 852 27,751 1,668 518 1.109 8.193 1,151 2,657 1,052 2.795 2,577 150 11 28,476 8,992 122 852 27,751 1,668 518 1,109 6,193 1,151 2,657 1,052 2,795 2,577 150 11,035 8, 188 92 699 25,654 1.567 278 7,516 894 1,101 3,553 3,154 2,205 ¥)'J;'; ¥'i Total church runnlng costs 88,063 e6,015 7 HALDANE HOUSE RUNNING COSTS In$ur8nce 1,268 1,268 1.155 Total Haldano Houso runnlng coJt 1,268 1,268 1,1SS SUPPORT OF OUTSIDÉ CAUSES Subscrlplions Donalions Irom Goneral Fund Outside Cau8es Commitment for Life Olhef third partles 25 25 25 7,756 7,756 750 1,85e 2,201 7,031 3.156 1.939 454 750 1.856 2,201 Total support of oulsldg ¢au89S 9 MAINTENANCE OF CHURCH 8UILi)INGS Decofaling Eleclrfcal RepaiT8 Plumbing Repalrs Roof Repairs Other property Repairs Setvlcjng Church Flal Renovation5 Church Flat Other Payments Lelling Agenls Fee Equipment 7,781 4,807 12,587 12,605 280 2,904 1,771 1,123 3,552 2,311 280 2,904 1,771 1,123 3,552 2,311 319 8,851 1,129 3,054 232 391 516 1,080 148 319 1.080 1.451 1,080 1,451 Total malntènan¢• of church bulldlng8 14,473 319 14,792 15,401 10 MAINTENANCE OF HALDANE HOUSE Repair. radecorallon and olher work Agenfs fees for flat 51A Upkeep ol Flal 51A SeNirAng 51A Ulililies 347 959 54 347 g59 54 147 897 13 810 Total malntananco of HJldane House 1,360 1,360 1,867 11 MONETARY ASSETS The church monies are not held in segregated accounts, bul for the sake of this finaniyal slalemenl the lolal ol each account is allocated approprialely over the varlous funds.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARifY NUMBER 1137613 Page 4 FINANCIAL STATEMENTS YEAR ENDED 31 OEGEMBER 2023 NOTES- Continued 12 INVESTMENTS HELD FOR CHURCH PURPOSES These largely comprlse three b8quesls.' The Col. JR Hall, th8 GL Young bequest snd the TW Crawfoid bgquesl. The income from these bequ8sls is paid lo the General fund. The holdings and value of the investments Is shown as follow$'. 2023 Market Value £ 2022 Market Value £ Units Incomè £ Units Hall bequest Young bequest Crawford b•qU￿t Oth&r 23 639 4,188 441 456 12,680 83,104 8,751 13 348 2,281 240 23 639 4,188 441 417 11,596 76,003 8,003 Total Investmants 5,291 104,991 2,882 5,291 96,020 All units, markel valu05 and Itb¢ome h?ve been roundgd lo the nearest whole number. 13 ASSETS USED FOR CHURCH PURPOSES The church and hall bulldings ale insured by the ¢hurch foi £14,386,400 and Haldane House for £1.729,280, In add5tion, lenanl$ Improvements lo Haldane House are insured and shown separately as £12,105. The organ. ILJrnilvre, equipment and conl8nls of the church and Haldane House are in8ured by the church for £1,286,487.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pago 5 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Appendix 1 JOINT PASTORATE ACCOUNT MINISTERIAL EXPENSES & SET UP Thi8 Year 2023 Total £ Last Year 2022 Total £ Recelpts Support from West End Support from Jesmond Support from St James Support from Sl Andrews 1,691 2.111 1,271 1,691 1,691 2,111 1,271 1,691 Total receipts 6,766 6,766 Payments Car mileage Car Allowance and Employers Nl Minister's expenses Training Council tax Phone (including broadband) Water rates Induction costslgifts Set up fund Manse repairslimprovements Manse - Council Tax Manse - Building I nsurance Manse - Boiler Service Manse - Phone Manse - Water Rates 404 1,366 1,251 299 2,157 531 309 427 1,374 905 376 2,030 480 305 75 Total payments 6,317 5,972 CASH FUNDS blfvid l January NET RECEIPTS I IPAYMENTS) 449 793 Jolnt Pastorate Account 2,565 2,117 Balance apportioned between Wesl End 250 Jesmond St James St Andrews 641 898 385 641 529 741 318 529 150 25¥0 Balance at 31 December 2023

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 6 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Appendix I JOINT PASTORATE ACCOUNT MANSE COMPENSATION FUND This Year 2023 Total £ Last Year 2022 Tot81 £ Receipts Support from West End Support from Jesmond Support from St James Support from St Andrews Building Insurance refun *-.y,.>p.'L¥l41..' Total receipts Payments Building Insurance Boiler service Total payments NET RECEIPTS I (PAYMENTS} Transfer from Pastoratelministerial exp Fund 75 CASH FUNDS blfwd 1 January 75 Balance at 31 December 2023

JESMOND UNITED REFORMED CHURCH MANSE FUND Page 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 MANSE FUND RECEIPTS AND PAYMENT ACCOUNT REGISTERED CHARITY NUMBER 242567 Thls Yèar 2023 Total £ Last Year 2022 Total £ Receipts Rent (see nola 8) Ulilit18S Bank interest and Investment income 29,484 27,144 1,083 1,404 Total recelpts 30,567 28.548 Payments (seè notes b and c) Joint pastorale housing Gonlrlbutlon Agent's fees Ulililies management fees Furnishings and fitllngs utilili6S Insurance Servicing, repairs and maintenanc8 Gardening, cleaning and olhèr Payments lo JURC General Fund 3,360 5,602 3, 360 5,157 125 579 1,268 5,968 2,109 1,155 6,940 1,076 Total payment8 18.432 18,207 NET RECEIPTS I (PAYMENTS) 12,135 10.341 TRANSFERS between funds (see note d) CASH FUNDS blfwd 1 January 102,315 91,974 CASH FUNDS clfwd 31 De¢ember 114,449 102.315 Note: a) The Manse Fund recelves Income from the letting of the manse. b) The cosl of maintaining the manse Is charged lo the Manse Fund. c} Wherè appropTiat8, the cost ofwork 41 Haldane House Is apportloned between Jesmond URC General Fund and the Manse Fund. d} Any balance above £5,000 In the Manse Fund can be applled for general church purposes.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pag8 8 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT ÈXAMINER'S REPORT I report on thè financial statements ol Jesmond URC for Ihe year ended 31 Decefflber 2023, which are sel oul on pages 1 to 6. Resp8ctlv• rèsponsibllltles The church is responsibl8 for the preparation of thè financial slalements, and considers that the auditrequiramgnt of Section 144121 of the Charities Aet 2011 Ilhe Act) does not apply.11 is my responsibility lo stale. on the basis of Pro￿dureS specified in the General Directions given by thè Charity Commissioners under Section 14515llbl of the Act, whether particular mallers have come lo my attention. Ba855 of Independent Examiner'6 report My examination was carried out in accordance wilh the General Directions of the Charity CommS$sSonei8. An examlnation includes a review of Ihe accounting records kept by the church and a comparison of the 8ccounls presented with thosè r8eord5.11 also includes consideration of any unusual items or disclosures in the Iinanclal statements, and seekin9 explanations Con￿rning any Such matters. The procedures undertaken do not provide all the evidéncè that would be required in an audit, and consequently I do nol expre55 an audit opinion on the view given by the financial slatemenl8. Ind•pondentExamln•rfs 8tatsrnenl In conneclion with my examination of the church funds, nothing came lo my allanlion which gave me cau88 lo believe olh8rwi8e than that Iha financial stalemenls accoid with the accounting recoards of the ¢hur¢h. and that those records satisfied the r￿uIrementS of the Act. l am not aware ol any maller lo which allenlion should be drawn in order to 8nabl8 a propgr understandin9 01 the financial 61alem8nls to be reached. Signed by the In Pgndenl Examiner.. Dalè. Name and addre88 of ihè Independent Examiner.. David Kilner, F.C.A. 7 Eldon Square Newcastle upon Tyne NE17JG .Tll,':Tf:Iy.LYI'Y,

, JESMOND UNITED REFORMED CHURCH MANSE FUND REGISTERED CHARITY NUMBER 242567 Page 9 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I report on the financial slalemenls of the Man¥e fund foi the year ended 31 Decerntser 2023. which is sel out on page 7. R88pecllve re8ponslbilitios The church is iesponsible for the preparalion of the financial stalemenls, and considers that the audilrequiremenl of Section 14412) of thè Charili•s Acl 2011 (the Acll does not apply. It is my responsibility to stsle, on Ihe basis of procedures specifi9d in thè Général Directions givan by Ihe Charity Commissioners under Section 14515)Ib) of the Act, wh81her p8rlicular mallers h8v& tom6 to my allenlion. Basis of Independent Examlnor'8 roport My examination was carried out in accordancg with the General Direclion5 Qf the Charity Cornmis$iongrs. An •x8minalion includes a review of the accounting records kept by the church and a comparison ol Ihg accounls pr8sent&d with thosè records. It also includes onsideralion ol any unusual ilems or clisclosures in the financial statements, and seeking explanations concerning any such mallers. The procgdures undertaken do not provide 811 the evidenc8 that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial slalements. Ind•p8nd•nt Examinor'g Statgment In connection with my examinalion of th& chureh lunds, nothing e8m6 lo my attention which gave me cause to believe otherwise than that the financial slalemenls accord with the accounting recoards of the church, and that those records satisfied the requiremgn15 Of the Act. l am not aware ol any maller lo which attention should be drawn in order lo enable a proper understanding ol the linancial slalemenls lo b8 reached. Slgned by the In ependent Examiner.. Dal&, Namé and 8ddres$ of the Independent Examiner.. David Kilner. F.C.A. 7 Eldon Square Newcastle upon Tyne NEI 7JG

JESMOND UNITED REFORMEO CHURCH REGISTERED CHARITY NUMBER 1137613 Pagè 1 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNT Thls Year 2023 Total É Previous Yegr 2022 rotal £ Unrg8trlclod Fund3 £ Do8lgnatgd Funds £ Restricted Funds £ Note RECEIPTS Offerlngs Fund ralslng and ¢Jonations Programme activity income Monies raised for oulslde causes Gllt 18x repayments Property.. churchlhall lolllngs Piopèrly.. church flatlgiilngs Pioperty.. Haldane House l&llin06 Reimbursements Received Grants received Bank Inlerest Bnd inveslmenl Income R6cglved from Mansè Fund 32,095 6,879 300 11 32,095 8.395 300 4,357 8,520 54,019 7.200 53.194 1,516 2,242 4,357 683 4.528 7.795 39,667 7,200 47, 764 7,819 54,019 7,200 53,194 18 911 3.453 4,885 4,885 Total recelpls 166,391 1,634 172 965 145.278 PAYMENTS Minlslry & Mission Fund MlnlslrylGroup expen599 Church runnlng costs Haldane Hou58 running costs Programmè aclivily eo$15 Support of outside cause$ M8inlenance ol church bulldlng$ Malnlenan¢6 ol Hald8ne Housè 23,466 3,9DO 88,063 1,268 2,511 7,781 14,473 1,360 23,466 3,900 88.063 1.268 2,511 12,587 14,792 1.360 3.025 66.015 1.155 2,418 12,605 15,401 1, 867 4,807 319 10 Total paym&nt6 142,822 319 4,807 147,947 723.818 NET RECEIPTS I IPAYMENTSI 23,670 1,214 233 25.017 21,4 Jfg TRANSFERS botwoon funds CASH FUNDS blhyd 1 Janvary 169,334 9,518 179,324 15T.864 CASH FUNDS ¢l￿d 31 Dt¢•mber 192,904 10,731 706 204,342 179,324 STATEMENT OF ASSETS ANO LIABILITIES Thls Yèar 2023 Tolal £ Pr•Ylous Year 2022 Tot81 £ Unrestrl¢tod Funds £ Dfrslgnotgd Funds £ Ro$trl¢tgd Funds £ Noto Mon•tary aJ88ts Bonk 8nd Cgsh Accounts 192,904 10,731 706 204.342 7 79,J24 Other assets Inveslmenls 81 market vpl 104,991 104.991 96,020 A8set8 ys•d fc*r church purpo$¢s Buildings Gonlenls 13 13 Church buildings aTrd Hald8no House Org8n, furnish5ngs and equipment Signrficanl creditors APPROVED by the Church Meetlng on nd 8i9ngd on its bvha5f by Inanwl Islgn8tur8) The notes on pages 2- 4 torm p&rt of Ibis linanu81 sl&l&menl

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137013 Page 2 FINANCIAL STATEMENTS YEAR ENDÈD 31 DECEMBER 2023 NOTES 1 ACCOUNTING POLICIES AND PRACTICES The financial slalemenls have b88n prepared in Accordance wilh Ihe Charilles Act 2011 Seclion 130, using the Receipts and Payments bagis 8vailable lo small charities. and th8 United Rgformed Church guKl8nce. All figures hAv6 bèen rounded lo the nearest pound, 2 FUND ACCOUNTING Unreslri¢ted Funds may bè used b the church lor any of its ordinary pu Oesignaled Funds repr@S8nl unreslricled funds sei asid8 by the church for specific designoled purposes '. they can be transferred back into eneral funds al the Church's decisign. 0se$. Fund name & purpose Balance blfwd £ Recelpts In year £ Payments In year £ Transfers lor year £ Balance clhvd £ Joyce Herbgrt Bequest Star Fund at th• Communlty Foundatlon an Fund 8.766 750 319 8,447 75D 1.s34 1.534 Total doslgnated funds 9,517 1,534 319 10,732 Rg81iicled Funds represent Incomè which may be expended only on those reslricled objects provlded in the lems ol o trust or bequest. or donations or grants recelved or InvSled for a spè¢lll¢ purpose. These lund8 Can only be spènt on the 8Pgclfic purpose lor which Ihey wer¢ glven, Any balanc8 remaining unspenl musl be carrigd loThvard as a balance on that fund for fulure 8xpendilure on th81 specific purpose, or relurn8d', 11 cannot be Bb50￿ed into g6n8ral funds. Fund nam& & purpose Balancg bl￿d £ Recelpls In year É Payments In year £ Transfers for y•ar £ Balance ¢￿d£ Ovt8lde Cau$08 Commltsnont for Lllo CommunSty Garden Fund other Thlrd Partles 826 2,066 750 1,856 76 473 490 71 2,130 2,201 Total restrlcted funds 473 5,040 4,807 707 Unrt$trl¢ied Funds £ Th1$ Year 2023 Totsl £ Last Year 2022 Total £ Dgslgnated Funds £ Restrlcted Funds £ 3 MONIES RAISED FOR OUTSIDE CAUSES Donations for Outside Cause5 Commllmenl for Life Othef Ihlrd parties 627 1,600 2,130 1,600 2,130 1.400 454 Total ralsed lor oulsldg cau8e8 4,357 4,357 This Year 2023 Total £ Last Year 2Q22 Total £ Unrestrlcte(I Funds £ Designateil Funds £ Re8trlcted Funds £ 4 PROPERTY: HALDANE HOUSE LETTINGS Haldan8 House ground floor H8ldane Hous8 flal 51A Haldané Hous9.. Garage Fients 44,580 6,394 2.220 44,580 6,394 2,220 39,984 5,980 1.800 Total Haldane House property Income 53,194 53,194 47,764 3 GRANTS RECEIVED Other Grants Received 911 911

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pagg 3 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 NOTES ¢ontinued ',:-t¢."v. &:., Th1$ Y*ar 2023 Tvtal £ L•st Year 2022 Tofal £ Unrestricted Funds £ Dosignatod Funds £ Restricted Funds £ 6 CHURCH RUNNING COSTS G88 aThJ electricity Insurance Water rale$ Telephone Salaries Slalionery and pholo¢opying Publicallons and olhei &xpense& Ll¢ence8 and muslc Cleanlng Organlpiano maintenance Equipmenl Accountancy and Payroll Fees Professlonal Fees FloweT51garden Contaclless Admin 28.476 8,992 122 852 27,751 1,668 518 1.109 8.193 1,151 2,657 1,052 2.795 2,577 150 11 28,476 8,992 122 852 27,751 1,668 518 1,109 6,193 1,151 2,657 1,052 2,795 2,577 150 11,035 8, 188 92 699 25,654 1.567 278 7,516 894 1,101 3,553 3,154 2,205 ¥)'J;'; ¥'i Total church runnlng costs 88,063 e6,015 7 HALDANE HOUSE RUNNING COSTS In$ur8nce 1,268 1,268 1.155 Total Haldano Houso runnlng coJt 1,268 1,268 1,1SS SUPPORT OF OUTSIDÉ CAUSES Subscrlplions Donalions Irom Goneral Fund Outside Cau8es Commitment for Life Olhef third partles 25 25 25 7,756 7,756 750 1,85e 2,201 7,031 3.156 1.939 454 750 1.856 2,201 Total support of oulsldg ¢au89S 9 MAINTENANCE OF CHURCH 8UILi)INGS Decofaling Eleclrfcal RepaiT8 Plumbing Repalrs Roof Repairs Other property Repairs Setvlcjng Church Flal Renovation5 Church Flat Other Payments Lelling Agenls Fee Equipment 7,781 4,807 12,587 12,605 280 2,904 1,771 1,123 3,552 2,311 280 2,904 1,771 1,123 3,552 2,311 319 8,851 1,129 3,054 232 391 516 1,080 148 319 1.080 1.451 1,080 1,451 Total malntènan¢• of church bulldlng8 14,473 319 14,792 15,401 10 MAINTENANCE OF HALDANE HOUSE Repair. radecorallon and olher work Agenfs fees for flat 51A Upkeep ol Flal 51A SeNirAng 51A Ulililies 347 959 54 347 g59 54 147 897 13 810 Total malntananco of HJldane House 1,360 1,360 1,867 11 MONETARY ASSETS The church monies are not held in segregated accounts, bul for the sake of this finaniyal slalemenl the lolal ol each account is allocated approprialely over the varlous funds.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARifY NUMBER 1137613 Page 4 FINANCIAL STATEMENTS YEAR ENDED 31 OEGEMBER 2023 NOTES- Continued 12 INVESTMENTS HELD FOR CHURCH PURPOSES These largely comprlse three b8quesls.' The Col. JR Hall, th8 GL Young bequest snd the TW Crawfoid bgquesl. The income from these bequ8sls is paid lo the General fund. The holdings and value of the investments Is shown as follow$'. 2023 Market Value £ 2022 Market Value £ Units Incomè £ Units Hall bequest Young bequest Crawford b•qU￿t Oth&r 23 639 4,188 441 456 12,680 83,104 8,751 13 348 2,281 240 23 639 4,188 441 417 11,596 76,003 8,003 Total Investmants 5,291 104,991 2,882 5,291 96,020 All units, markel valu05 and Itb¢ome h?ve been roundgd lo the nearest whole number. 13 ASSETS USED FOR CHURCH PURPOSES The church and hall bulldings ale insured by the ¢hurch foi £14,386,400 and Haldane House for £1.729,280, In add5tion, lenanl$ Improvements lo Haldane House are insured and shown separately as £12,105. The organ. ILJrnilvre, equipment and conl8nls of the church and Haldane House are in8ured by the church for £1,286,487.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pago 5 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Appendix 1 JOINT PASTORATE ACCOUNT MINISTERIAL EXPENSES & SET UP Thi8 Year 2023 Total £ Last Year 2022 Total £ Recelpts Support from West End Support from Jesmond Support from St James Support from Sl Andrews 1,691 2.111 1,271 1,691 1,691 2,111 1,271 1,691 Total receipts 6,766 6,766 Payments Car mileage Car Allowance and Employers Nl Minister's expenses Training Council tax Phone (including broadband) Water rates Induction costslgifts Set up fund Manse repairslimprovements Manse - Council Tax Manse - Building I nsurance Manse - Boiler Service Manse - Phone Manse - Water Rates 404 1,366 1,251 299 2,157 531 309 427 1,374 905 376 2,030 480 305 75 Total payments 6,317 5,972 CASH FUNDS blfvid l January NET RECEIPTS I IPAYMENTS) 449 793 Jolnt Pastorate Account 2,565 2,117 Balance apportioned between Wesl End 250 Jesmond St James St Andrews 641 898 385 641 529 741 318 529 150 25¥0 Balance at 31 December 2023

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Page 6 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Appendix I JOINT PASTORATE ACCOUNT MANSE COMPENSATION FUND This Year 2023 Total £ Last Year 2022 Tot81 £ Receipts Support from West End Support from Jesmond Support from St James Support from St Andrews Building Insurance refun *-.y,.>p.'L¥l41..' Total receipts Payments Building Insurance Boiler service Total payments NET RECEIPTS I (PAYMENTS} Transfer from Pastoratelministerial exp Fund 75 CASH FUNDS blfwd 1 January 75 Balance at 31 December 2023

JESMOND UNITED REFORMED CHURCH MANSE FUND Page 7 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 MANSE FUND RECEIPTS AND PAYMENT ACCOUNT REGISTERED CHARITY NUMBER 242567 Thls Yèar 2023 Total £ Last Year 2022 Total £ Receipts Rent (see nola 8) Ulilit18S Bank interest and Investment income 29,484 27,144 1,083 1,404 Total recelpts 30,567 28.548 Payments (seè notes b and c) Joint pastorale housing Gonlrlbutlon Agent's fees Ulililies management fees Furnishings and fitllngs utilili6S Insurance Servicing, repairs and maintenanc8 Gardening, cleaning and olhèr Payments lo JURC General Fund 3,360 5,602 3, 360 5,157 125 579 1,268 5,968 2,109 1,155 6,940 1,076 Total payment8 18.432 18,207 NET RECEIPTS I (PAYMENTS) 12,135 10.341 TRANSFERS between funds (see note d) CASH FUNDS blfwd 1 January 102,315 91,974 CASH FUNDS clfwd 31 De¢ember 114,449 102.315 Note: a) The Manse Fund recelves Income from the letting of the manse. b) The cosl of maintaining the manse Is charged lo the Manse Fund. c} Wherè appropTiat8, the cost ofwork 41 Haldane House Is apportloned between Jesmond URC General Fund and the Manse Fund. d} Any balance above £5,000 In the Manse Fund can be applled for general church purposes.

JESMOND UNITED REFORMED CHURCH REGISTERED CHARITY NUMBER 1137613 Pag8 8 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT ÈXAMINER'S REPORT I report on thè financial statements ol Jesmond URC for Ihe year ended 31 Decefflber 2023, which are sel oul on pages 1 to 6. Resp8ctlv• rèsponsibllltles The church is responsibl8 for the preparation of thè financial slalements, and considers that the auditrequiramgnt of Section 144121 of the Charities Aet 2011 Ilhe Act) does not apply.11 is my responsibility lo stale. on the basis of Pro￿dureS specified in the General Directions given by thè Charity Commissioners under Section 14515llbl of the Act, whether particular mallers have come lo my attention. Ba855 of Independent Examiner'6 report My examination was carried out in accordance wilh the General Directions of the Charity CommS$sSonei8. An examlnation includes a review of Ihe accounting records kept by the church and a comparison of the 8ccounls presented with thosè r8eord5.11 also includes consideration of any unusual items or disclosures in the Iinanclal statements, and seekin9 explanations Con￿rning any Such matters. The procedures undertaken do not provide all the evidéncè that would be required in an audit, and consequently I do nol expre55 an audit opinion on the view given by the financial slatemenl8. Ind•pondentExamln•rfs 8tatsrnenl In conneclion with my examination of the church funds, nothing came lo my allanlion which gave me cau88 lo believe olh8rwi8e than that Iha financial stalemenls accoid with the accounting recoards of the ¢hur¢h. and that those records satisfied the r￿uIrementS of the Act. l am not aware ol any maller lo which allenlion should be drawn in order to 8nabl8 a propgr understandin9 01 the financial 61alem8nls to be reached. Signed by the In Pgndenl Examiner.. Dalè. Name and addre88 of ihè Independent Examiner.. David Kilner, F.C.A. 7 Eldon Square Newcastle upon Tyne NE17JG .Tll,':Tf:Iy.LYI'Y,

, JESMOND UNITED REFORMED CHURCH MANSE FUND REGISTERED CHARITY NUMBER 242567 Page 9 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT I report on the financial slalemenls of the Man¥e fund foi the year ended 31 Decerntser 2023. which is sel out on page 7. R88pecllve re8ponslbilitios The church is iesponsible for the preparalion of the financial stalemenls, and considers that the audilrequiremenl of Section 14412) of thè Charili•s Acl 2011 (the Acll does not apply. It is my responsibility to stsle, on Ihe basis of procedures specifi9d in thè Général Directions givan by Ihe Charity Commissioners under Section 14515)Ib) of the Act, wh81her p8rlicular mallers h8v& tom6 to my allenlion. Basis of Independent Examlnor'8 roport My examination was carried out in accordancg with the General Direclion5 Qf the Charity Cornmis$iongrs. An •x8minalion includes a review of the accounting records kept by the church and a comparison ol Ihg accounls pr8sent&d with thosè records. It also includes onsideralion ol any unusual ilems or clisclosures in the financial statements, and seeking explanations concerning any such mallers. The procgdures undertaken do not provide 811 the evidenc8 that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial slalements. Ind•p8nd•nt Examinor'g Statgment In connection with my examinalion of th& chureh lunds, nothing e8m6 lo my attention which gave me cause to believe otherwise than that the financial slalemenls accord with the accounting recoards of the church, and that those records satisfied the requiremgn15 Of the Act. l am not aware ol any maller lo which attention should be drawn in order lo enable a proper understanding ol the linancial slalemenls lo b8 reached. Slgned by the In ependent Examiner.. Dal&, Namé and 8ddres$ of the Independent Examiner.. David Kilner. F.C.A. 7 Eldon Square Newcastle upon Tyne NEI 7JG