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2025-12-31-accounts

Page
Legalandadministrativeinformation 1-2
Trustees'report 3-11
Independentexaminer'sreport 12
Statementoffinancialactivities 13-14
Balancesheet 15
Notestothefinancialstatements 16-29

Unrestricted Unrestricted Restricted Endowment Total Unrestricted Unrestricted Restricted Endowment Total
funds
funds
funds funds funds funds funds funds
designated general designated general
2025
2025
2025 2025 2025 2024 2024 2024 2024 2024
Notes
£

£
£ £ £ £ £ £ £ £
Incomefrom:
Donationsandlegacies 3 70,413
-
8,601 - 79,014 73,919 - 10,708 - 84,627
Charitableactivities 4 5,675
-
-
-
5,675 5,105 - - - 5,105
Othertradingactivities 5 492
-
- - 492 525 - - - 525
Investments 6 5,026
-
1,113 759 6,898 4,924 - 1,105 736 6,765
Totalincomeandendowments 81,606
-
9,714 759 92,079 84,473 - 11,813 736 97,022
Expenditureon:
Charitableactivities 7 110,469
-
59,167 - 169,636 105,421 - 50,944 - 156,365
Other 12 169
-
-
-
169 247 - - - 247
Totalresources
expended 110,638
-
59,167 - 169,805 105,668 - 50,944 - 156,612
Netgains/(losses)on
investments 13 29,700 - 14,789 (2,859) 41,630 26,615 - 11,381 11,052 49,048
Netincoming/(outgoing)
resourcesbefore
transfers 668 - (34,664)
(2,100)
(36,096) 5,420 - (27,750) 11,788 (10,542)

Netincoming/(outgoing)
resourcesbefore
transfers
668 - (34,664) (2,100) (36,096) 5,420 - (27,750) 11,788 (10,542)
Grosstransfersbetween
funds (45,516) (22,983) 68,499 - - (22,716) (22,983) 45,699 - -
Netmovementinfunds (44,848) (22,983) 33,835 (2,100) (36,096) (17,296) (22,983) 17,949 11,788 (10,542)
Fundbalancesat1
January2025 816,037 1,337,711 778,333 114,492 3,046,573 833,333 1,360,694 760,383 102,703 3,057,113
Fundbalancesat31
December2025 771,189 1,314,728 812,168 112,392 3,010,477 816,037 1,337,711 778,332 114,491 3,046,571

2025 2024
Notes £ £
Fixedassets
Tangibleassets 15 2,194,463 2,230,509
Investments 16 744,932 779,419
2,939,395 3,009,928
Currentassets
Debtors 17 887
Cashatbankandinhand 63,867
63,867
Creditors:amountsfallingduewithin
oneyear 18 (32.547) (27,224)
Netcurrentassets 71,082
Totalassetslesscurrentliabilities 3,010,477 3,046,571
Capitalfunds
Endowmentfunds-general 19 112,392 114,491
Incomefunds
Restrictedfunds 20 812,168 778,332
Unrestrictedfunds-designated 1,314,728 1,337,711
Generalunrestrictedfunds 771,189 816,037
3,010,477 3,046,571

Donationsandlegaci es
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Donationsandgifts 2,608 260 2,868 2,424 1,515 3,939
Freewillofferings 67,805 8,341 76,146 71,495 9,193 80,688
70,413 8,601 79,014 73,919 10,708 84,627

3 Donationsandlegacies (Continued)
Freewillofferings
Freewillofferings 58,040 6,291 64,330 59,742 6,988 66,730
Freewillofferings-Gift
Aid 9,765 2,051 11,816 11,753 2,205 13,958
67,805 8,341 76,146 71,495 9,193 80,688
Unrestricted Unrestricted
funds funds
2025 2024
Charitablerentalincome 5,675 5,105
5 Incomefromothertradingactivities
Unrestricted Unrestricted
funds funds
2025 2024
Membershipsubscriptionsandsponsorships 492 525

Incomefrominvestments
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
funds funds
funds
funds funds
funds
2025 2025
2025
2025 2024 2024
2024
2024
Otherincome 4,763 1,113
759
6,635 4,680 1,105
736
6,521
Interestreceivable 263 -
-
263 244 -
-
244
5,026 1,113
759
6,898 4,924 1,105
736
6,765

2025 2024
Wages&SelfEmployedstaffcosts 16,556 11,815
Depreciationandimpairment 37,432 37,407
Central Churchassessment 57,591 58,194
Life&work 1,289 1,326
Professionalfees 5,075 5,880
Printing,advertising&stationerycosts 2,779 646
Light&heat 13,506 14,915
Rates 2,189 1,263
Telephone 808 659
Insurance 8,456 8,371
Missions&othergroups 1,025 1,297
Repairs&maintenance 14,991 6,605
Generalexpenses 1,195 1,055
162,892 149,433
Grantstomissions&charities(seenote8) 6,744 6,932
169,636 156,365
Analysisbyfund
Unrestrictedfunds 110,469 105,421
Restrictedfunds 59,167 50,944
169,636 156,365
8 Grantspayable
2025 2024
Grantstoinstitutions:
UnitedAppeal 6,744 6,932

9 Netmovementinfunds 2025 2024
Thenetmovementinfundsisstatedaftercharging/(crediting):
Feespayablefortheindependentexaminationofthecharity'sfinancial
statements 5,040 5,040
Depreciationofownedtangiblefixedassets 37,432 37,407

2025 2024
Number Number
1 1
Employmentcosts 2025 2024
Wagesandsalaries 4,326 3,852

Unrestricted Unrestricted
funds funds
2025 2024
Financingcosts 169 247

Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
funds funds
funds
funds funds
funds
2025 2025
2025
2025 2024 2024
2024
2024
Gains/(losses)arisingon: £ £
£
£ £ £
£
£
Revaluationofinvestments 29,700 14,789
(2,859)
41,630 26,615 11,381
11,052
49,048

Freeholdland Fixturesand BlueCoat Total
andbuildings fittings SchoolVisitor
Centre
Cost
At1January2025 2,326,954 210,605
182,820
2,720,379
Additions - 1,387
-
1,387
At31December2025 2,326,954 211,992
182,820
2,721,766
Depreciationandimpairment
At1January2025 305,682 65,356
118,833
489,871
Depreciationchargedintheyear 23,514 4,777
9,141
37,432
At31December2025 329,196 70,133
127,974
527,303
Carryingamount
At31December2025 1,997,758 141,859
54,846
2,194,463
At31December2024 2,021,272 145,250
63,987
2,230,509
Listed
investments
Costorvaluation
At1January2025 779,419
Valuationchanges 41,631
Disposals (76,119)
At31December2025 744,931
Carryingamount
At31December2025 744,931
At31December2024 779,419

17 Debtors
2025 2024
Amountsfallingduewithinoneyear: £ £
Tradedebtors 887 _
18 Creditors:amountsfallingduewithinoneyear
2025 2024
Othercreditors 18,070 17,145
Accrualsanddeferredincome 14,477 10,079
32,547 27,224

Movementinfunds Movementinfunds Movementinfunds Movementinfunds
Balanceat Incoming Resources Transfers Gainsand Balanceat Incoming Resources Transfers Gainsand Balanceat
1January2024 resources expended lossesl January2025 resources expended losses31December
2025
Permanentendowments
General
Congregational
Fund 6,612 159 - - 664 7,436 164 - - (171) 7,429
StudentsBursary
Fund 509 - - - 57 566 - - - (15) 551
AlisonMelville
Fund 16,996 - - - 1,882 18,878 - - - (487) 18,391
QUAIBOEFund 20,387 - - - 2,258 22,645 - - - (584) 22,061
OrphanFund 23,568 - - - 2,621 26,189 - - - (675) 25,514
OtherFunds 34,631 577 - - 3,570 38,778 595 - - (927) 38,446
102,703 736 - - 11,052 114,492 759 - - (2,859) 112,392

Movementinfunds Movementinfunds Movementinfunds Movementinfunds
Balanceat
1January2024
Incoming
resources
Resources
expended
Transfers Gainsand
losses1
Balanceat
January2025
Incoming
resources
Resources
expended
Transfers Gainsand
Balanceat
losses31December
2025
ManseFund 70,465 - - - (1,881) 68,584 - - 11,449 2,066 82,099
FabricFund 9,174 10,708 (13,537) 11,903 - 18,248 8,601 (23,123) 25,142 - 28,868
RoofRestoration
Fund 608,318 - (37,407) 24,053 1,667 596,631 - (36,044) 25,797 4,879 591,263
General
Congregational
Funds 4,42 - - 17,193 - 21A45 - - 13,289 - 34=934
HomeMission
Fund 87 2 - (2) 10 97 2 - (2) (3) 94
WarOrphan
Fund 509 - - - 57 566 - - - (15) 551
JohnRoulston
BequestFund 810 - - (56) - 754 - - (58) - 696
OrphanFund 1,690 - - 187 - 1,877 - - - (49) 1,828
CarginMemorial
Fund (446) - - (14) - (460) - - (14) - (474)
PWFund 17,157 - - 366 2,489 20,012 - - (589) (643) 18,780
AlexanderBurial
Fund (651) - - (20) - (671) - - (20) - (691)
ChoirFund 373 - - (6) - 367 - - (6) - 361
OldAgeFund 472 - - - 52 524 - - - (13) 511
BenevolentFund (613) - - (230) 27 (816) - - (239) (7) (1,062)
SundaySchool
Fund 7,504 232 - (232) 831 8,335 239 - (239) (215) 8,120

20 Restrictedfunds (Continued)
CentralMinistry
Fund
17,791 473 - (473) 1,970 19,761 487 - (487) (510)
19,251
AMelvilleFund 1,723 - - (621) 378 1,480 - - 1,744 -
3,224
OtherFunds 21,569 398 - (6,349) 5,781 21,399 385 - (7,268) 9,299 23,815
760,383 11,813 (50,944) 45,876 11,381 778,334 9,714 (59,167) 68,499 14,789 812,168

Unrestricted Unrestricted Restricted Endowment Total
funds funds funds funds
designated general
2025 2025 2025 2025 2025
Fundbalancesat31December 2025are
representedby:
Tangibleassets
Investments
332,698
422,323
1,314,728
-
547,037
214,602
-
108,007
2,194,463
744,932
Currentassets/(liabilities) 16,168 - 50,529 4,385 71,082
771,189 1,314,728 812,168 112,392 3,010,477
Unrestricted Unrestricted Restricted Endowment Total
funds funds funds funds
designated general
2024 2024 2024 2024 2024
Fundbalancesat31December 2024are
representedby:
Tangibleassets
Investments
Currentassets/(liabilities)
332,700
477,865
5,472
1,337,711
-
-
560,098
190,689
27,545
-
110,865
3,626
2,230,509
779,419
36,643
816,037 1,337,711 778,332 114,491 3,046,571