harity rggistration numbgr 1059512 (England and Wal99
CARNFORTH FREE METHODIST CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
xeinadin

CARNFORTH FREE METHODIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustsos
Rev C Murgu
J Carter
Mr l Ell8r5haw
Dr M While
Mr l Rothwell
Mrs S Wright
Mr P Lumb
Rgv M Surrgy
MrPBurt
M8 H Boardman
Ms C Hallam
Mi58 G Lgwin
(Appointed 25 Septembgr 20251
(Wointed 25 September 20251
{Appointod 25 Saptsmbar 20251
Charlty numbor (England and Ylal•s)
1059512
Principal address
The Manse
33 Dunkirk Avenue
Carnforth
Lancashire
England
LA5 9AP
Independent 8X3mingr
T M Preece FCCA
Dalton House
9 Dalton Squarè
Lancaster
Lancashi
Untted Kingdom
LA1 1WD

CARNFORTH FREE METHODIST CHURCH
CONTENTS
Pag¢
Trustees, report
Inde￿ndent examine¢s report
statement of financial activthes
Balane£ sheet
Notes tf) the financial ststoments
6-15

CARNFORTH FREE METHODIST CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial stotements lor the year ended 31 Deeember 2025.
The financial slalernenls have been prepared in accordance wth the accounting policies set out in note 1 to the
financial ststernents and comply with the charity's gov9ming document, the Charities Act 2011, FRS 102 Tho
Financial Reporting Stsndard appIl￿ble in the UK and Republic of Ireland" and the Charities SORP 'Accounting
and Reporting by Ch8riDe8.' Stslement of Recommen(Sed Practice applicable to charitie5 preparing their accounts in
accordanc8 with the FInar￿A￿l Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021".
ObJ¢¢tlve$ and actlvltkns
The object ol the Carnforth Free Method¢st Church is thè lurtheranee of the ￿ligH)uS and olh&r charitable works of
the Free Methodist Church of North Arnerica in accordance with the doctrines, disciplines and usages ol that Church
for the time being as set forth in the book of discipline. The Church b9nefits from many voiluntary hours and
unclaimed oth of pocket expense5, contributed by 8 large number of pÈ¢plè. tt would be impossiblé t() place a value
on the58 gifts in kind, for which the Trustees are extrernely grateful. The Trustees confirm that they have referrEd to
th8 guidanc• contained in tha Charity Commission g•n•fal gU￿an¢0 on public b•n8fit wh8n r•vi•wing th• charity'5
aims and objectwes.
Aehièvèmènts and ￿rtom1#nt•
Signif￿ant activities and achievements 8gainst obiectives
During thg year ftJrth8r income was r￿1Ve￿ by the Charlty vla Gfft Aid resultlng in a total of £28,234 tax being
r&¢overeLI from HM Revenue & Customs.
Th8 Trustees are aware thal the Charity has an obligation io op8rate lor an identifiable and public benefit. Wherh
F4anning activities Truslees consider the Commission guidance on public benefit,. in particular the specific guidance
on charities for the advancement of retiglon.
During 2025, the Church has continued to meet In-person meetings at the High School and in our new Centre, and
also u5illo Zoom and YouTub& to complimont face to face Meetings, particularfy for those who are vulnerable or
elderly. During the year, the Church continued to support humanitarian work overseas, in p8rbcular, where two
famillos contlnuo io sarve overseas in 2025. The Church has continued with work in the UK through schools work
via sports outreach and the Church has continued lo gNe compassionats grft$ and help whère needed in the loc81
mmunity.
During 2025, OUT Lead Pastor. Cristi Murgu has continued lo load the work of the Church in the local Community
and Surrounding 8rÈas, supported by our Associata Pastor, lan Ellershaw. In the meantime. the Church93 Adrnin
support has continued to futhl a part-time role to provide administrats've support to the Lead Pastor, ASSO￿ale Pastor
a￿1 wider Church. To nole that Pastor lan has been recruiied by a sister Church in Heysharn with a view to taking
over the Lead Pastr)r role Ihere. This wll rnean that the Tru8te85 of th8 Church will seek to recrultment a
lgplacement for Paslor lan during 2026. Pastor lan will movg on in thg Summer of 2026.
Th8 Pastors have been invofved in visiting membèrs of thè Church and people in the hxal community who have had
particular needs and may have a¥k8d tha Church for assistance. In addition, the Church assislgd cofflmunity
programrnes have continued in p8r50n, such a5 divorce and bereavement support. During 2025, the Church has
continued to liaise with local agencies in identifying and then 8upporbng individuals and families in the communities.
As for assets. the Church manse at Dunkirk Avenue has been maintained. The recenmy dev8lop8d Church
conferénc￿ 8Th1 Resourca Centre has again b99n usad to support th& Charities objeclives and hostin9 the
community SUPPOrt ventures, including hosting AA. Insurance cover on all properties has been reviewed with the
rècomm&ndatSons of the RICS and in consullation with tha Church's Insuran¢x Brok¥rs. The Church have recently
explored Solar Power given the Centre'5 reliaT)ce on air source heat pump5 which consume the majority of the
ele¢ts¥cty bll, Thks is hoped to be installed in 2026.

CARNFORTH FREE METHODIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
There were minor changes to the chari￿3 policies during 2025. In particular, the Trustees ￿vieWed its child
protection Isafe guarding) policy, ensuring that employees and ralevanl volunteer5 received bespoke training on tre
subject. This will be delivered again in 2026. Tho H&alth & Safety Policy has begn reviewed wilh ongoing risk
assessments drawn up. particulady focu3 being gNen to new ministries and events njn from the Centre. The
Churthes GDPR policy and ils charilable data prof￿￿On managgmont pro¢oss9$ arg being rnana9ed.
Flnancial r•vl•w
R8s8Th85 poltcy
The chartty does not have a formal resetves pollcy however it is the policy of the charily to maintain b8￿nCeS at
18vel equivalent to approximately fv40 months expenditure to cover church running costs, should income fall. There
have been no occasions when credit balan￿$ have fallen beneath this level, and need for the matter to be
escalated by the Truslee$ to the merr*)ers of ihg Church for thgir o)n$ider¥tion. Fro$ rèsefv¢$ as at the year ènd
were £169,49212024- £174.2531. No funds in deficit.
Structure. gov•rnanea and manag•m•nt
The trustees who served during Ihe year and up to the date of signatur8 ofthe finar￿la1 stat8m8nts wer8..
Rav C Murgu
Mr J Carter
Mr l Ellershaw
Mr D Ki"tchen
Dr M Whsta
Mr l Rothwell
Mr J Davies
MrP Hayes
Mrs S Wfight
Mrs V Karg
MrP Lumb
Rev M Surray
MrP8urt
Ms H Boardman
MS C Hallam
Miss G Lewin
IResign9d 25 September 20251
(Resigned 25 September 20251
(Resigned 25 September 20251
(Resigned 25 September 20251
IAppointed 25 Sepiernbgr 20251
(Appointed 25 Seplernber 20251
IAF¥)oint6d 25 Saptembor 20251
Future Plan$
Th8 charity plarbs to continue wrth its core objectives wlhbn its ImmadSato vlcinity and the surrounding regions, in
rtition to which it continues to explore making more uyè ol its new premises to support ils charitable objecb'ves.
Tho Iwslegs, raport was approv8d by the Board (rf Trust88s.
MrJ
8rt8r
Trustee
Date..
1 ../. 0 7.1.. zozé

CARNFORTH FREE METHODIST CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CARNFORTH FREE METHODIST CHURCH
I report to the trilstees on my examination of the financial stalemenls of Camforth Free Methodist Church (the
charity) for the year eniJeL* 31 December 2025.
R¢sponslblllll•$ and bas1$ of r¢port
As the trustees of the charity you are responsible for the preparatHJn of the financial slalements in accordance with
the requiiemanls ol the Charities Act 2011.
l leport in respect of my examination of the charity's financial statements carried oul under section 145 01 the
Charities Act 2011. In carrying oul my examination I hav8 followed th8 Dir8Ctions given by th8 Charity Commission
under section 14515llbl of the Charities Act 2011.
Ind•pendent •xamln•rfs statem•nt
Your attention is drawn to the fact that Ihe charity h8s prepared the financial statements in accordance Mth ihe
relevant versiorb of the Stalem8nt of R8Eownm8nded Practice applicable to charities p￿paring their financial
statements in accordance with the Financk81 Rep￿"ng Standard applicable in Ihe UK and Republic of Ir81and IFRS
1021 in preference to the Accountin9 and Reporti￿ by CharIt￿s.. Staternent ol Recommended Pra￿1￿ issued on 1
April 2005 which is referred to in the exlanl regulations bul has now been withdrydwn. l Ljnderstand that thls has
been done in order for the financial statements to provid& o tsuè an¢J fair viaw in accordanca with UK Generally
Accepted Accounting Practice.
I have completed rny gxarnination. l (yJnfim that no Matt￿ have come to my attentKJn in o)nneclion wilh the
examination giving me cause to believe that in any material respecÈ'.
accounting records were not kept ￿ respect of the charity 8s r8quired by gaction 130 01 the Charitiès Act 2011.
tho IinanciBI statements do not accord with those records.. or
Ihe finan¢i31 staiemenls do not ¢omply ¥￿th the appllcable requirements o)nceming the form and content Of
financial Statèments set out in the Charitles (Accounts and Report51 Regulations 2008 other than any
r8quir8mènt that the lin8ncial statements give a tNe and faw view, which is not a matter considered es part ol
an indep¢nd¢nt gxaminats"on.
have no concems and have com8 across no othèr m8tt8rs in connectKJn with the examination to which attention
shouhy be drawn in thi5 report in order to enable a prop9r understanding of the f#)ancial statements to be reached.
Pree <
T M Pr•ece FCCA
Dalton House
9 Dalton Square
Lancast8r
Lancashire
LA1 1WD
United King
om

CARNFORTH FREE METHODIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unr•strietsd R•strtct•d
fvnds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from..
Donations and 18gaci8s
Charitabk activié
other in(x)mè
180,863
3,221
8.277
184.084
8,277
4,904
287,895
5.184
11.3efj
293,079
11,386
3,943
4.904
3,943
Total Income
185.767
11,498
197.265
291.838
16.570
308,408
Expendlture on:
Charit3bl8 activiti&s
Olher expendrture
167.290
11.498
178.788
16D,394
530
15,230
175,624
530
11
Totsl oxp8nditur•
167,290
11.498
178,788
160,924
15,230
176,154
Net Income and movement
funds
18,477
18.477
130.914
1,340
132,254
Reconciliation of lunds:
Fund balances at 1 January
2025
669,239
1.052.IK11
1.721.240
538,325
1,050,661 1,588,986
Fund balances at 31
Dec•mber 2025
687.716 1,052,001
1.739.717
669,239 1,052.001 1,721.240
The ststement of financial aclfivities Includes 311 gains and losses rec4)gnised in the year. All incorng and expenditure
derive from contrnuing activities.

CARNFORTH FREE METHODIST CHURCH
BALANCE SHEET
ASAT31 DECEMBER 2025
2025
2024
Not•s
Flxed assets
T8ngible assèts
13
125.392
127,726
Currant ass•ts
Debtoys
Cash 8t bank and in hand
14
1.451.544
168,861
1.425.596
171,168
1.618,405
1,5%,764
Creditors.. amounts falling duè within
ane year
15
(4,0801
(3.2501
Nèt current a8s•ts
1,614,325
1,593,514
Total assets 1088 cufT•lIt Ilabllltlo8
1,739.717
1,721,240
Th• lunds of the charlty
RestriGled incorne lund5
un￿StriCted funds
17
18
1,052.001
687,716
1,052.001
669,239
1,T39,T17
1,721,240
Th¢ financial statements wère approved bythe trustees o
Carter
Truste¢
MrP Burt
Tru$t•¢

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢￿UntIng policies
Charity information
Camlorth Free Methodist Church is an unincorporated registered charity and is constituled under a trust deed.
1.1 Basis of prgpafation
The financial ststernents have been prepared in aC￿rdance with the charitys goveming document. Ihe
Charities Act 2011, FRS 102 'Thè Financial Reporting Standard appli¢able in the UK and Republi¢ of Ireland"
and the charl￿.eS SORP "Accounting and Roporting by Charititrs.. Ststoment of Re¢omm¢nd¢d Prddi¢g
appl￿ble to charthes preparing their 8¢(xunls in accordance wth the Financial R8porting Standard
applicablg in the UK and Republic of Ireland IFRS 102)". Thg charity 1$ a Public Bgnfyfil Ents"ty as dafingd by
FRS 102.
Th8 charity has tak8n advaniag8 of tho provisions in the SORP for charTbes r￿1 to prepare a ststemenl of
The financial statements have departed from the Charrfies (Accounts and Reports) Regulation5 2008 only to
the extent required to provido a true and falf view. This d9parture has invofved followin9 the Statemenl of
Recommended Practi￿ for charities applying FRS 102 rather than the version of the Statement of
Recomrnended Practice which is referred io in the Regulath'on8 bul which has sinca been withdrawn.
The financial ststemenls ar8 prepared in 5terlirKJ. which is the functional oJrr8ncy of the charity. Monetary
arnounts in thèsa financial statèments ar• rtyJnd8d to tho nearest £.
The financial statements have been prepared under the hIst￿c81 cost (x)nvention. The principal accounb.ng
policEs adopted are sel out below.
1.2 Going concern
At thè b.mè of approving th8 financial statements. the trustees have a reasonable expectalion Ihat the Charity
ha5 adequate resource5 to cx)ntinue in operats'onal existence for the foreseeable fvlure. Thus Ihe trustees
continue to adopt th• going concern basis of awountirwJ in preparing the financi81 st8tam8nts.
1.3 Charftablo funds
Unroslricted funds are available for use at the diSCret￿n of the trustees in lurtherance of their tharitable
objèctivés.
Reslricted bjnds are subject to Specif￿ conditk)ns by or grantors as to how they may be used. The
purrx)s88 8Th1 us8s of tha restricted fLtnds are set out In the nots$ to the finonck81 statèmonts.
1A Income
Income is recognised when the charity 1$ legalty gntitled toll after any perfoman¢è (x)nditions h8¥e ba8n met.
the amounts can be measured rsliably. and it is probable that income wll be rocgiv9d.
Cash donalions are recognised on rbc8iPt. Othar donations are recognisgd once the charlty has been nolffigd
of the donat￿n, unless performance Condit￿nS require deferral of th8 amtsunt. Income tax reo)verable in
relalion to donations r8¢8lved under GiftMd or deeds of covenant 1$ recognised at the time of the donation.
Legacies are fecognised on receipt or otherwi8e il the chartty has been notifked of an impending distribution.
the amount is known, and réceipt is expeclod. 11 thg arrK)unt Is not known, the legacy is trealed as a
contingent 355el.

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng polScSes
IContinu•dl
1.5 Exp$ndlturo
Expenditure is recYJgnised once there is a 18gal or con8tructive obligatiDn lo transfer ery)nomic I￿efit to ¥
third party, it is probable that a transfer of econ¢)mic benefits ￿711 be required in 3ettlemgnl, and the arTK)urrt of
the obligation can be rnea8ured reliably.
Expendiluie Is Classifiod by actNity. The costs of each acuvlty are made up of the total of dlrect costs and
shared costs, including support cosis involved in undertaking each activity. Direct costs attn"butable to a single
activity are allocated directly to that actlvty. Sha￿d costs whth Contribute to more than one activity and
support costs which are not attributable lo a single activity are apportiored bglwgen tho¥e actyviti¢s ￿ a basis
consistent with the use of resources. C8ntral stsff costs 8ra alloca￿ on the basis of time spent. ond
depre¢iatyon ¢h8roe8 are 811o¢aied on Ihe porDon of th9 assgt's Usg.
1.6 Tanglble flx¢d assets
Tangible fixed asset8 arè inithally measured ai cosi and subsequenuy measured at cL)st or valuatbn. net ol
deprecialion and any impairmont losses.
Depreciation is recojnised so as to write oll the cost or valuation of assels less their residual valu9$ over their
usaful lives on tho following bases..
Frg&hold18nd and bulldings
Fiytures and fittin9S
Computers
15% Reduclng balance
25% Straight linè
The gain or l¢)s8 arising on the dlsposal of an asset is determlned ag the difference belween the sale proceeds
and the carying value of the asset, and is r8(X)9nised in the statem&nt of financHI activities.
1.7 Impalm)•nt of flxed a880ts
At each Teporting end date, th9 charity reviews the carying arrrf)unts of Its ￿n91b￿ assets lo detamilne
whether there is any indication that those assets have suffered an impairrnent 1055. If any Such indicat*Jn
exists, the reeoveiable gmunt of the asset is estimated in order to determine the extent of tho impeiment
1088 lif any).
1A Cash and Cash •quival•nts
Cash and cash 8quivalents include cash in hand. deposits he5d al call wlth banks, other short-term liqu*
inv8strn6nts with original maturitios of three rnonths or18ss. and bank overdrafts. Bank overdrafts are shown
within borrowings in uJ¥rent liabilities.
1.9 Flnan¢ial instrumonts
The charity has ethted to apply the provisions ol Secllon 11 'Basic Financial Instrum8nts' 8nd Section 12
'Othor Financial Instrumenis Issues, ol FR$ 102 to all of its financial in8trurnents.
Financial instruments aro [g￿nised in the charitys balance sheet when the charity become5 paty to the
contraciu81 provisions of tha instrumenl.
Finan¢ial as59ts and liabilities are offset, wth tha net amounts presented In the financial statern8nt5, wtt8n
thèrè is a legally enforceable right to Set off the recognised amounts and there 1$ an intention 10 settle on 8 net
basis or to realise the asset and setue the liability Simultaneously.

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policies
IContinu•dl
asl¢ financial assots
Basic financial assets, which indude d8btors and cash and bank balances. are initially measured at
transaction price including transaction costs aThJ are subsequentty carried al arnortised cost Using the effective
Inte￿$t method unless the arrangernent constitutes a financing transaction, where the tran58clion 18
measured at the present value of the future receipts di5￿Un19d at a markgt r8t9 of int8r8St. Financial assèts
classified as re¢ewable wthin on& year afe not anvb"sed.
Ba51¢ finan¢ialliabiliti•s
Basic financial liabilities. including creditors and bank loans are Initial￿ rgry)grTri8ed at transaction pric& unless
the arrangement conslilutes a financing transaction, where the debt instrument Is measured at the present
value of the fvture payments discounted al a m¥rk8t rate of interest. FinanLyal liabilities classified as payable
wthin oné y88r 8r& not amortised.
Debt inslruments are 5ub3equenly rarried al amortised ￿$t. using the gffe¢two inlarost rate method.
Trade creditors are obligations to pay for goods or setvices that have been ar4uired in the ordinary coursè of
operations froffl suppliers. AnKJunts payable a￿ classified as curreni liabilitie5 rf payment is due within one
year or 1855. If not. th•y are presented as non-current liabilities. Trade creditors are recognis8d initsalty at
transaction price and sub88quently measured at arnortised cost using the effective interest method.
DeTe￿gnItiOn of ffn•nei•l liabllltlas
Financial liabilities are derecognised when Ihe charitys contra¢tua1 oblKJatK>ns ex￿"￿ or are di$¢harged or
canc&ll8d.
1.10 Employee benefit8
Thè cost of any unu$ed hol*Jay entiuement ￿ r6C%)gni$ed in the pèriod in which the employee's seryices are
re¢&ived.
Temiinalion benefits are rg¢ognis8d immediaiely as an expense when the chanly is dernon¥trably ¢ommitt£d
to temin8tg the employm8nt of an employee or to provide temination benefits.
1.11 Rotirèm•nt b•n•fits
Payments lo d8firt8d contrfbulion retirement benefit schemes ere charged as an 8xpense as they fall due.
Cri¢i¢al accountlng osllfflate5 and Jud￿M•nts
In th8 application of the chafity'8 a¢¢ounting poliryes, the truslee5 arg require(I to mak¢ judg9mgnts, estimaies
and a55umptions about the carrying arnount of assets and liabilities that arè not readity apparent from other
sources. The estimates and 8ssociated assurytions are b888d on higtorical experience and other factors Ihal
are considergd to bè ro16v8nt. Actual results may differ from these estimates.
Thè estimates and underfying assumpt￿nS are reviewed on an ongoing basis. Revisions to accounting
85timates a￿ recognised in tha pèriod in which the estimatè is revised where the revision aff8¢t8 only that
period, or in Ihe pariod ol the revision and fLrture pgriods whare the revision affects both curr8nt and luture
period5.

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from donatSon$ and 18ga¢l•8
Unr•strlct•d R•strlct•d
fund*
fund8
2025
2025
Total Unr•strict•d R•strlcted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Legacies
Grft aid
152.629
3,166
155,795
150,829
110,477
28.589
5.199
156.028
110.477
26,574
28.234
28,289
{151
180.863
3.221
184.084
287.895
5.184
293,079
Income from eharltable actlvltles
Restrlct•d
funds
2025
Restrlct•d
funds
2024
Cttur¢tt actlvltlès
SOc￿r and netball schools
other Income
5,365
2.912
8,267
5,119
8,277
11,386
Othor incomo
Unregtrlcted Unrestrlcted
funds
funds
2025
2024
Othér income
Deposit ac¢J)unt interesl
Hire of premises
1.074
2.155
1,675
1.106
1.897
940
4.904
3,943

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Expendlturé on eharitablé aetivitiès
Church
acllvStles
2025
Church
actlvltl¢s
2024
DIMct costs
Staff costs
Deprèciation and impairment
Telephone
Postage and stationery
Computèr costs
Soccer school
Mens ministry
Ladies ministy
Children and Youth expensès
Property r8ntal
Staff training
M8n58 expens8S
Church expenses
Free Mothodist Church
Travel expenses
Visiting speaker expenses
Other ¢h8ritsble exponditurg
85,584
2,334
1,618
734
1.147
8.$21
200
189
5,670
12,rKJo
601
4,360
15.556
7,620
1.774
1.700
8,660
78,518
2,501
1,436
954
504
6,44e
5.574
482
1,983
9,535
2,332
14,745
7,092
998
1,000
8.555
158,266
144,655
Grant funding of activilies18ee note Tl
20.520
30,969
178,788
175,624
Anaty8lx by fund
Unrestricied funds
Restricted funfjs
167.290
11,498
160,394
15,230
178,788
175.624
10-

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Grants payable
Chureh
aetlvltles
2025
Church
actlvltl•s
2024
Grants to instlbJts"ons'.
Sportsrea¢h
Royal British Legion
NISCU
The Way Chur
Cornerstone Church. Bentham
CAP Lancaster & Morecambe
Prison Fellowship
Open Doors
Our Daity Bre8d
Capenwray Hall
Tearfund
Wasl End Impact
1.800
3,121
20
900
250
250
11.000
750
819
819
500
200
50
1,500
1.500
fj,700
17.679
Grants lo indNidu8ls
13.820
13,290
20,520
30.969
Not M0￿M*nt In funds
2025
2024
The net movement in funds is stated after chargingllcredilirol..
F885 payable for the independent examinats'on of lh8 ¢haritys financial
$t8taments
Depreciation of ownad tangibl8 fixed assets
2,334
2.501
Trust••$
Both the Lead Pastor and Asso￿At& Pastor (who are also Trusleesl received remuneration for minis18ri81 work
dona during the year. Rev C Murgu rec¢iv&d gross pay 01 £34,05712024- £31,616) and pensM)n contribution5
of £2,655 12Q124 - £2,3701. Rev l EI￿rshaW re￿iVed gross pay of £37,202 12024 - £34,423) and pension
contributK)ns of £2.65512024- £2,370).
The Trustees wgre rgimbursed expenses of£1,74912024- £798}.
11

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Employees
The average monthly number of employees durfng the ygarwas..
2025
NuM￿r
2024
Number
Employm•nt costs
2025
2024
Wages and salaries
Soaal security costs
other pension costs
78.514
1.760
5,310
72.668
1,110
4,740
85,584
78,518
There w8r8 no omFloye8s whose onnual remuneration was more than £60.000.
11 O¢h•r oxpendlture
Unrestrkted Unrestrfcted
fvjnds
funds
2025
2024
Financlng costs
530
12 Taxatlon
The charity is exeThyt from taxation on its activiti88 because all its inGome is applied lor th8ritablo purposes.
12

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13 Tanglble flxed a$sèts
Fr•¢hold l•nd FI￿r# #nd
and bulldlngg
flttln
C0mput•r¥
T¢Jtsl
C￿t
At 1 January 2025
119.820
31,145
6,088
157,053
Al 31 Oecernber 2025
119,820
31,145
6,088
157.053
Dgprgciation and impairmont
At 1 January 2025
Dep￿laIK)fi tharggd in the year
25,725
813
3,602
1.s21
29,327
2,334
Al 31 De¢ember 2025
28.538
5.123
31,661
Carrylng amount
At 31 De¢èmb6r 2025
119.820
4.607
965
125,392
At 31 Decemtxr 2024
119,820
5.420
2,486
127,726
14 Dgbtor¥
2025
2024
Amount8 falling duo wlthln onè year.
Olhlr dèbtors
1,451,544
1.425,596
15 Cr•ditors: amounts falling du• within on¢ y04r
2025
2024
Other taxation and S￿la1 security
Trade creditors
1,103
2,977
1.067
2,183
4,080
3,250
16 Retirement b•nth •cheme$
2025
2024
Deflmd ¢ont￿bu110n schemes
Chargtr io profit or loss in respoct of defined contribui*)n sehèmas
5,310
4,740
The ehanty operates a deffined contribubon p8nsion scheme for all qualifying employees. Thg assèts of the
SCI￿￿9 atB held Separately from those of the th8rity in sn¢Jependently administerod fund.
13

CARNFORTH FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Restricted funds
Th8 r8Strict&d lunds of the charity comprise the unexpended balances of donations and grants held on trust
subwt to 8pealie condttions by donors 8S to how they may bo used.
At 1 January
2025
Incomlng
r•soure•s
Rgsourc•¥
èxpandèd
At31
D•cam￿r
2025
Gifts for specific purpos85
Building
Food bank
Soccer school
Ladies ministry
Youth
3,211
13.2111
1.051.862
139
1,051.862
139
5,365
27
2,895
15,3651
1271
12,89SI
1,052,001
11,498
111.4981
1,052,001
Pr•vious year:
At 1 January
2024
Incomlng
rewurces
Resources
At31
8XP8nded D•¢embèr
2024
Gifts lor specific purpo3e8
Building
sO¢￿r school
Food bank
Men's ministry
Ladies ministry
Youth
15
1.050.481
3,344
1,380
6.287
(3,3591
1.051,861
(6.2671
140
140
4.959
16D
460
{4,959}
1185}
I4￿)
25
1.050,861
16,570
15,2301
1.052,001
18 Unro$trl¢tod funds
Th8 Un￿Str￿ted funds of the eharity comprisa tha unexpended b8lances of donations and grants which are
nol subject lo spe¢ifi¢ condition3 by donors and granlors as to how they may be used. These include
designated funds which have been set aside out of unr8slricled fvnd5 by the trustees for speufic purposes.
At 1 January
2025
Incomlng
re8oiirces
Re50ur¢e5
expendéd
At31
D•cembor
2025
Genwal ￿ndS
669.239
185,767
I167.2￿)
687,716
14-

CARNFORTH FREE MEfHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18 UnT•stricted funds
Icontinuadl
Prevlous year:
At l January
2024
Ineomlng
rbsourc05
Resources
sxponded
At31
D•C•M￿r
2024
General funds
S38,325
291,838
I1￿,924)
669,239
19 Analysis of net a8sets b•twe¢n Tund8
Unr•strKt•d
fvnd8
2025
Restricled
fund$
202S
Total
2025
At 31 D•¢èmbèr 2025-
Tangiblo assets
Current ass&tsllliabilities}
125.392
562.324
125.392
1,614,325
1.052,001
687,716
1.052,001
1,739.717
Unr•strtct•d
funds
2024
Restrlcted
funds
2024
Total
21124
At 31 D¢cèM￿r 2024.,
Tangible assets
Current as%tsllliabilitia$}
127,728
541,513
127,726
1,593,514
1.052.001
669,239
1.052.001
1.721,240
20 R•lated party transactions
The tharity provided a loan lo CFMC Development Company Limited, a ¢omp8ny of wh￿h the charity is the
sole shareholder, to enable the company to un¢J$rt4k¢ a building development. Al the balance shggt datg thè
amount due from CFMC Development Company Llmiled was £1.420.15312024- £1.419.211.
The total dorotions made by the Trustees to the charity during the year 8rnountgd to £21,130 12024 -
£32,785).
15-