THE GENERAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES
Registered charity 250788 · accounts filings on the Charity Commission register
Promotion of Religion
Causes: Religious Activities · Grant history (this charity is a funder) · website · Get email alerts
Financial health, per its FY2025 accounts
The accounts state that unrestricted reserves stood at £3,521,440, which is 4.7 times the annual operational costs, placing the charity in the 'green light' category of its reserves policy. However, the financial statements were prepared on a basis other than going concern because the trustees agreed to transfer all activities, assets, and liabilities to a newly formed charitable incorporated organisation.
Automated summary of the FY2025 accounts; the evidenced findings below carry the verbatim passages.
What the accounts disclose
Reserves policy: sufficient free reserves... to ensure that it is able to service its annual budgeted expenditure and to ensure that its risks in relation to its pension obligations are mitigated (held: £3.5m)
“The General Assembly’s reserves policy is to hold sufficient free reserves, not restricted by their purpose or by virtue of endowment, to ensure that it is able to service its annual budgeted expenditure and to ensure that its risks in relation to its pension obligations are mitigated.” — page 7
Per its FY2025 accounts as filed with the Charity Commission.
Going concern: noted by the trustees or auditor
“Therefore, these financial statements have been prepared on a basis other than as a going concern.” — page 11
Per its FY2025 accounts as filed with the Charity Commission.
Pension scheme deficit: £11k
“The scheme is classified as a 'last-man standing arrangement'. Therefore the Charity is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme.” — page 30
Per its FY2025 accounts as filed with the Charity Commission.
Accounts audited by Sayer Vincent LLP. Discloses 5 of 6 completeness components.
Year-over-year changes
- Going concern: no going-concern doubt (FY2024) → going-concern doubt noted (FY2025).
Comparing this charity’s FY2024 and FY2025 accounts as analysed by this site.
Public profiles (found on the charity’s own website): facebook · instagram
Structured financials (annual return, FY ending 30/09/2025)
Reported reserves equal ~35.6 months of spending — in the top quarter for charities its size (median 5.2 months; benchmarks).
Per its annual return, largest income source: Donations and legacies (50% of income) — components as reported reconcile to the return’s total income; not from the accounts narrative.
Per its annual return, cost of raising funds: 0.5% of total income — below the median for charities its size (4.9%) (benchmarks).
Register events
- Received assets from another charity (13/04/2023) — per the register’s event history; asset transfers typically record mergers or reorganisations.
- Received assets from another charity (07/11/2018) — per the register’s event history; asset transfers typically record mergers or reorganisations.
Trustee list from the Charity Commission register (current, not historical).
Operates in: Scotland · Throughout England And Wales
Income and spending
Common questions
Is THE GENERAL ASSEMBLY OF UNITARIAN AND FREE CHRISTIAN CHURCHES financially healthy?
Per its FY2025 accounts: The accounts state that unrestricted reserves stood at £3,521,440, which is 4.7 times the annual operational costs, placing the charity in the 'green light' category of its reserves policy. However, the financial statements were prepared on a basis other than going concern because the trustees agreed to transfer all activities, assets, and liabilities to a newly formed charitable incorporated organisation. Its FY2025 accounts were audited by Sayer Vincent LLP.
Government & lottery funding
Grants to this charity published as open data by government and lottery funders (360Giving).
Funders of similar charities
Funders whose accounts show grants to charities similar to this one (and no recorded grant to this charity) — a starting list for fundraisers.
Charities like this
Semantically similar by activities and financial character, from our analysed corpus. Compare with BRIGHTON UNITARIAN CHURCH CHARITABLE INCORPORATED ORGANISATION.
Side by side with its peers
Each row is that charity’s latest analysed filing; every value is quote-backed on its own page.