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Registered number: 737408 Charity number: 237487 EAST MIDLAND UNITARIANS (A company limited by guarantee) UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EAST MIDLAND UNITARIANS (A company limited by guarantee) CONTENTS
| Page
Trustees' report | 1 - 3
Independent examiner's report | 4 - 5
Statement of financial activities | 6
Balance sheet | 7 - 8
Notes to the financial statements | 9 - 17
EAST MIDLAND UNITARIANS (A company limited by guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the East Midland Unitarians for the 1 April 2024 to 31 March 2025. The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. Objectives and activities a. Policies and objectives In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. Achievements and performance a. Main achievements of the Company The charity continues to comply with its prime activity of the provision of religious understanding of a Unitarian faith throughout the region and to this end maintains strong contact with the various congregations. Financial review a. Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves policy The trustees consider that they are operating in accordance with recommendations of the Charity Commission in respect of the financial position of the trust. Shareholdings are now administered by the professional firm Redmayne Bentley and day to day income and expenses by reference to the charity's finance group. Support is given to all congregations in the East Midland District and grant applications are accepted and dealt with promptly. The financial position of the Trust at the year end is considered strong and has sufficient funding to meet all material needs. The sale proceeds of the former Newark chapel have now been incorporated into general reserves. Page 1
EAST MIDLAND UNITARIANS (A company limited by guarantee) Structure, governance and management a. Constitution East Midland Unitarians is registered as a charitable company limited by guarantee and was set up by a Trust deed. b. Methods of appointment or election of Trustees The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Plans for future periods It is proposed that East Midland Unitarians looks to support the employment of a minister in the region to assist with congregations in Belper, Nottingham and Derby, otherwise we will progress with across region support to all congregations. The property at Ashfield Court Leicester is now tenanted and producing funding to the charity. Reference and administrative details of the Company, its trustees and advisers
Trustees | E Bolam
| R Archer
| D Brown
| D Burton
| D Wykes
| C Everton
| J Russell
| P Soulsby
The above charity trustees are also directors of the company, with the exceptions of J Russell and P Soulsby. C Everton is a director of the company but not a trustee of the charity.
Company registered number | 737408
Charity registered number | 237487
Registered office | 3 Pinewood Drive Mansfield NG18 4PG
Funds held as custodian This charity holds investments as a custodian on behalf on the Disney Charity. The object of the Disney Charity is to advance the Christian religion by Supporting Ministers and Lay Ministers of Unitarian chapels within Lincolnshire and in the East Midland Unitarians District which supports the objects of the East Midlands Unitarians. Separate records are maintained for these investment assets to enable segregation from this charity's own assets. Page 2
EAST MIDLAND UNITARIANS (A company limited by guarantee) Statement of Trustees' responsibilities The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ∙select suitable accounting policies and then apply them consistently; ∙observe the methods and principles of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 27 September 2025 and signed on their behalf by:
D Brown (Trustee) |
Page 3
EAST MIDLAND UNITARIANS (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of East Midland Unitarians ('the Company')
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters, other than those fully detailed below, have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
1. | accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. | the accounts do not accord with those records; or
3. | the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Page 4
EAST MIDLAND UNITARIANS (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Disclosure section
It has been resolved by the Trustees that an Independent Examination should be performed contrary to clause 29 in the Articles of Association. My instructions are to perform an independent examination which I have carried out. This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. Signed: Dated: 13 November 2025 David Wilson FCA, CTA Mansfield Page 5
EAST MIDLAND UNITARIANS (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
|  | Restricted funds 2025 | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £ | £
Income from: |  |  |  |  |
Donations and legacies | 3 | - | 33,825 | 33,825 | -
Charitable activities | 4 | - | 530 | 530 | 205
Investments | 5 | 9,032 | 26,826 | 35,858 | 36,258
Total income |  | 9,032 | 61,181 | 70,213 | 36,463
Expenditure on: |  |  |  |  |
Charitable activities | 7 | 1,600 | 85,991 | 87,591 | 35,051
Total expenditure |  | 1,600 | 85,991 | 87,591 | 35,051
Net income/(expenditure) before net gains on investments |  | 7,432 | (24,810) | (17,378) | 1,412
Net gains on investments |  | - | 71,457 | 71,457 | -
Net movement in funds before other recognised gains/(losses) |  | 7,432 | 46,647 | 54,079 | 1,412
Other recognised gains/(losses): |  |  |  |  |
Gains/(losses) on revaluation of fixed assets |  | 6,883 | (6,995) | (112) | 128,718
Net movement in funds |  | 14,315 | 39,652 | 53,967 | 130,130
Reconciliation of funds: |  |  |  |  |
Total funds brought forward |  | 264,819 | 583,759 | 848,578 | 718,448
Net movement in funds |  | 14,315 | 39,652 | 53,967 | 130,130
Total funds carried forward |  | 279,134 | 623,411 | 902,545 | 848,578
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 17 form part of these financial statements.
Page 6
EAST MIDLAND UNITARIANS (A company limited by guarantee) REGISTERED NUMBER: 737408 BALANCE SHEET AS AT 31 MARCH 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 9 |  | 634,995 |  | 671,065
|  |  | 634,995 |  | 671,065
Current assets |  |  |  |  |
Debtors | 10 | 1,333 |  | 58,782 |
Cash at bank and in hand |  | 267,943 |  | 156,152 |
|  | 269,276 |  | 214,934 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 11 | (1,726) |  | (37,421) |
Net current assets |  |  | 267,550 |  | 177,513
Total net assets |  |  | 902,545 |  | 848,578
Charity funds |  |  |  |  |
Restricted funds | 12 |  | 279,134 |  | 264,819
Unrestricted funds | 12 |  | 623,411 |  | 583,759
Total funds |  |  | 902,545 |  | 848,578
Page 7
EAST MIDLAND UNITARIANS (A company limited by guarantee) REGISTERED NUMBER: 737408 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on 27 September 2025 and signed on their behalf by:
D Brown (Trustee) |
The notes on pages 9 to 17 form part of these financial statements.
Page 8
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a company limited by guarantee. It is incorporated and registered in England (registration number 737408). The registered office is 3 Pinewood Drive, Mansfield, Nottinghamshire, NG18 4PG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. East Midland Unitarians meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
| 2.2 | Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
| 2.3 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. Page 9
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
| 2.5 | Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the statement of financial activities.
| 2.6 | Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
| 2.7 | Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
| 2.8 | Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.
| 2.9 | Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 10
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund.
| 3. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Donations | 1,600 | 1,600 | -
| Similar incoming resources | 32,225 | 32,225 | -
| 4. | Income from charitable activities
|  |  | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £
| Subscriptions | 530 | 530
|  |  | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £
| Subscriptions | 205 | 205
Page 11
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 5. | Investment income
|  |  | Restricted funds 2025 | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £ | £
| Investment properties income | 9,032 | 3,840 | 12,872
| Income from listed investments | - | 22,575 | 22,575
| Other investment income | - | 411 | 411
|  | 9,032 | 26,826 | 35,858
|  |  | Restricted funds 2024 | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £ | £
| Investment income - investment properties | 7,886 | 4,685 | 12,571
| Income from listed investments | 11,806 | 11,690 | 23,496
| Other investment income | - | 191 | 191
|  | 19,692 | 16,566 | 36,258
| 6. | Analysis of grants
|  |  | Grants to Institutions 2025 | Total funds 2025
|  |  | £ | £
| Grants made during the year | 72,790 | 72,790
|  |  | Grants to Institutions 2024 | Total funds 2024
|  |  | £ | £
| Grants made during the year | 19,630 | 19,630
Page 12
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 7. | Analysis of expenditure on charitable activities
|  | Summary by fund type
|  |  | Restricted funds 2025 | Unrestricted funds 2025 | Total 2025
|  |  | £ | £ | £
| Investment property expenses | 1,600 | - | 1,600
| Grants made | - | 72,790 | 72,790
| Bank charges | - | 61 | 61
| Legal and professional fees | - | 1,800 | 1,800
| Officer expenses | - | 1,305 | 1,305
| Other costs | - | 7,535 | 7,535
| Leicester Loan amounts written off | - | 2,500 | 2,500
|  | 1,600 | 85,991 | 87,591
|  |  | Restricted funds 2024 | Unrestricted funds 2024 | Total 2024
|  |  | £ | £ | £
| Investment property expenses | 1,000 | - | 1,000
| Grants made | - | 19,630 | 19,630
| Bank charges | - | 112 | 112
| Legal and professional | - | 3,355 | 3,355
| Officer expenses | - | 1,251 | 1,251
| Other costs | - | 703 | 703
| Leicester loan write off | - | 9,000 | 9,000
|  | 1,000 | 34,051 | 35,051
8. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 31 March 2025, expenses totalling £143 were reimbursed or paid directly to 1 Trustee (2024 - £184 to 1 Trustee).
Page 13
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 671,065
| Disposals | (35,958)
| Revaluations | (112)
| At 31 March 2025 | 634,995
| Net book value |
| At 31 March 2025 | 634,995
| At 31 March 2024 | 671,065
10. | Debtors
|  | 2025 | 2024
|  | £ | £
| Due within one year |  |
| Other debtors | 1,333 | 58,782
11. | Creditors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Other creditors | 1,726 | 37,421
Page 14
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 12. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 April 2024 £ | Income £ | Expenditure £ | Gains/ (Losses) £ | Balance at 31 March 2025 £
|  | Unrestricted funds |  |  |  |  |
| General Funds | 583,759 | 61,181 | (85,991) | 64,462 | 623,411
| Restricted funds |  |  |  |  |
| Retired Ministers House Fund | 53,069 | 3,493 | (1,600) | 5,932 | 60,894
| Loughborough Unitarian Chapel | 210,497 | 5,539 | - | 951 | 216,987
| Elizabeth Hopkins | 1,253 | - | - | - | 1,253
|  | 264,819 | 9,032 | (1,600) | 6,883 | 279,134
| Total of funds | 848,578 | 70,213 | (87,591) | 71,345 | 902,545
Page 15
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 12. | Statement of funds (continued)
|  | Statement of funds - prior year
|  |  | Balance at 1 April 2023 £ | Income £ | Expenditure £ | Gains/ (Losses) £ | Balance at 31 March 2024 £
|  | Unrestricted funds |  |  |  |  |
| General Funds | 469,912 | 16,771 | (34,051) | 131,127 | 583,759
| Restricted funds |  |  |  |  |
| Retired Ministers House Fund | 44,632 | 10,258 | (1,000) | (821) | 53,069
| Loughborough Unitarian Chapel | 202,651 | 9,434 | - | (1,588) | 210,497
| Elizabeth Hopkins | 1,253 | - | - | - | 1,253
|  | 248,536 | 19,692 | (1,000) | (2,409) | 264,819
| Total of funds | 718,448 | 36,463 | (35,051) | 128,718 | 848,578
| 13. | Analysis of net assets between funds
|  | Analysis of net assets between funds - current year
|  |  | Restricted funds 2025 | Unrestricted funds 2025 | Total funds 2025
|  |  | £ | £ | £
| Fixed asset investments | 144,316 | 490,679 | 634,995
| Current assets | 134,818 | 134,458 | 269,276
| Creditors due within one year | - | (1,726) | (1,726)
| Total | 279,134 | 623,411 | 902,545
Page 16
EAST MIDLAND UNITARIANS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13.Analysis of net assets between funds (continued)
|  | Analysis of net assets between funds - prior year
|  |  | Restricted funds 2024 | Unrestricted funds 2024 | Total funds 2024
|  |  | £ | £ | £
| Fixed asset investments | 137,433 | 533,632 | 671,065
| Current assets | 127,386 | 87,548 | 214,934
| Creditors due within one year | - | (37,421) | (37,421)
| Total | 264,819 | 583,759 | 848,578
Page 17