South Aston United Reformed Church
Annual Report - Year ended 31 March 2026
Structure, Governance and Management
The Church is a constituent part of the United Reformed Church that was formed by Act of Parliament in 1972. South Aston Church (SAC) is a separately registered charity with a charity number allocation 516837 and therefore complies with the reporting requirements for charities in the preparation of its financial statements as outlined in the Charities Act 1993 and subsequent Statements of Recommended Practice: Accounting and Reporting by Charities (SORPs).
The Church’s business is conducted through the means of quarterly church meetings and an annual general meeting held in May of each year. Elders of the Church meet on a monthly basis to deal with business between Church meetings.
The following committees are responsible for specific elements in the life of the Church:
Finance Buildings and Fire Safety South Aston Youth and Community Work Working with Older People (WWOP)
The Finance Committee has responsibility to prepare annual budgets and associated information necessary for the reporting of the commitments and financial position of the Church. These matters are tendered to the Trustees (Elders) for their consideration along with recommendations as appropriate.
The Finance Committee is made up of the Church Treasurer, a Trustee (Elder), Church Accounts Advisor, Church Centre Co-ordinator and one other person nominated by the Church meeting.
Appointment of New Officers and Trustees
Members become Trustees on being appointed as Elders. Elders serve a three-year term and retire by rotation and can be re-elected for further terms. All Officers and Committee Members are appointed by the Annual General Church meeting and elected or re-elected annually.
Related parties
The Church is part of a pastorate with 5 other churches in the Walsall and West Birmingham Pastorate, and is an active participant in the group of Churches from various denominations in the area, known as Aston Churches Working Together.
Objectives and Activities
The objectives of the Church are to advance the Christian religion in accordance with the doctrines, principles and usages of the United Reformed Church in the South Aston area of Birmingham.
Ref. Finance/Accounts/Annual Report 2025-26
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South Aston United Reformed Church
Annual Report - Year ended 31 March 2026
Members, volunteers and four paid members of staff, which include two Ministers in a job share, provide guidance, support and outreach to develop these objectives. These are broadly classified as Ministry and Mission, work in the community at large, work with older people and provision of other outreach activities. Numerous activities are carried out at the premises during the week including a Food Pantry, English lessons, Wednesday Welcome, exercise classes, etc. Of these paid members of staff the Ministers are funded directly from the United Reformed Church of England and Wales.
Ministerial oversight is conducted by two Ministers who are responsible for a group of six churches in a group known as the Walsall and West Birmingham Pastorate, with the two ministers job sharing one post. Collectively this is a joint pastorate with each church a separate entity in both organisational and accounting functions.
Finance Review
The Trustees are responsible for preparing financial statements which give a true and fair view of the state of affairs of the Church as at the end of each annual financial period and of the financial activities for that period. In preparing the financial statements they should ensure that they:
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Select suitable accounting policies and then apply them consistently
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Make judgement and estimates that are reasonable and prudent
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State whether the policies adopted are in accordance with the Charities SORP and with applicable accounting standards.
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Church will continue to function.
The Trustees, who meet monthly, are also responsible for maintaining adequate accounting records, to prepare financial statements that comply with the Charities Act 1993 and sufficient internal controls to safeguard the assets of the Church and to prevent fraud and other irregularities.
The Church’s income and expenditure is below the level requiring an audit by a Registered Auditor. Instead a review by an Independent Examiner is appropriate and in this direction the Trustees have appointed Mrs Gillian Wall to act in this capacity.
Financial Statements
The Financial Statement for the year ended 31 March 2026 has been prepared in compliance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) as revised in 2005. The analysis of income and expenditure reflects the classification of activities, together with costs relating to administration. The Church does not sell goods or services for commercial profit but does generate income from hiring of rooms, etc. and other events to help defray expenses.
Ref. Finance/Accounts/Annual Report 2025-26
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South Aston United Reformed Church
Annual Report - Year ended 31 March 2026
Statement of Financial Activities
In regard to the General Fund account, it will be seen that in the financial year under notice, there was an excess of income over expenditure of circa. £8,000. By far and away the largest item on the income side of the account is hire of rooms, parking etc., and this has again held strong with an increase of over £7,000 against the 2024/25 accounts. It will be seen that there has been a decrease in the Churches gas and electricity charges as against the previous financial period which is reflected by the new heating system that has been installed in the Sanctuary.
The accounts also contain the cost of replacing the church organ of £18,500 and the net amount of circa £27,000 received from part of the proceeds of the sale of the manse in Victoria Road, Aston, completed during the middle part of 2025.
During the financial period concerned, the review of the rent received from property in Lozells Road, Lozells, resulted in an annual increase of circa £4,000. The accounts reflect one quarterly period of the new rental.
The Church Centre was built in 1973 and we are continuing to address the need to replace or improve items relating to the fabric of the buildings of the centre.
The Elders/Trustees are continually examining the Charity’s finances with a view to seeking means of endeavouring to increase giving and fund raising. Outgoings are constantly under review.
Balance Sheet
The Church Centre buildings and a small area of land in the district of Lozells Birmingham are the property of the United Reformed Church of England and Wales and as such are not valued in these accounts.
Reserves
Unrestricted funds are needed to cover continual new works and property maintenance outgoings. In this direction and pursuant to previous stated intention, a new maintenance account was established in recent times. The eleventh full year of this account appears in this report.
Sources
The Trustees are continually conscious of the need to provide for funds for the upkeep of the Church Centre buildings and in this regard are constantly seeking innovative and new means of fundraising as has been mentioned earlier in this report.
Ref. Finance/Accounts/Annual Report 2025-26
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South Aston United Reformed Church
Annual Report - Year ended 31 March 2026
Future Plans
There are no significant plans for the year 2026/27.
These accounts were accepted and adopted on
By order of the Trustees
Mrs Ann Tempest - Treasurer and Chair of the Finance Committee
____ Date: ______
Mrs Lynn Purchase - Member of Finance Committee (elected by Church Members)
____ Date: ______
Ref. Finance/Accounts/Annual Report 2025-26
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