2025-08-31-accounts

PRIVATE & CONFIDENTIAL

K Weir & W Hampton Wokingham Methodist Church Rose Street Wokingham RG40 1XS

18 March 2026 Our Ref: WOK01

Dear Kerry & Wesley

WOKINGHAM METHODIST CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

The financial statements are now finalised and are enclosed for your attention, as follows:

Financial statements

If approved please sign the financial statements where indicated.

In addition, I enclose a letter of representation setting out our understanding of various issues relating to the accounts. Please would you read this carefully and, if you are in agreement with all the points listed, would you please sign and date the letter where indicated.

General matters

I look forward to receiving the signed documents in due course, however, if you would like to discuss any of the above before signing please do not hesitate to contact me. Please note that our work is subject to our Terms of Engagement and Terms of Business, which are available to view on our website at www.bwbca.uk/legalbits.

Yours sincerely

Paul Williams FCA

Signed for and on behalf of BWBCA Limited

BWBCA Limited tel [phone] Registered in England and Wales, company no 09839023 e-mail [e-mail] www.bwbca.com A list of directors is available at registered office vat no 225 4086 23 Registered office: Office 44, A30 Business Centre, Higher Stockley Mead, Okehampton, Devon EX20 1BG

REGISTERED CHARITY NUMBER: 1127336

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

WOKINGHAM METHODIST CHURCH

BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon EX20 1BG

WOKINGHAM METHODIST CHURCH

Contents of the Financial Statements for the Year Ended 31 August 2025

	Page
Report of the Trustees	1 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 16
Detailed Statement of Financial Activities	17 to 18

WOKINGHAM METHODIST CHURCH

Report of the Trustees for the Year Ended 31 August 2025

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purposes of the Methodist Church are and shall be deemed to have been since the date of union the advancement of:

a) The Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church; and

b) Any charitable purpose for the time being of any Connexional, district, circuit, local or other organisation of the Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

The Church is one of a group of local churches within the Berkshire Surrey Borders Methodist Circuit. (As of 1 September 2025 there was a merger of circuits and the Church became one of a group of Churches within the Blackwater Valley Circuit). Circuits combine to form 23 districts in Britain. Although there is some autonomy, all Methodist organisations in Britain are governed by statutes determined by the Methodist Conference and which are published in the Constitutional Practice and Discipline of the Methodist Church. The Conference is the body that agrees policy for the Methodist Church. Business for the Conference to decide upon is prepared by the Methodist Council, an elected body that meets regularly. Both Conference and Council consist of lay and clerical members.

Public benefit

The trustees have considered the guidance provided by the Charity Commission in connection with public benefit and the work of the church.

Summary of the main activities undertaken for the public benefit in relation to the objects of the charity:

a) Provision of regular public acts of worship open to members of the church and non-members alike b) Pastoral work including visiting the sick and bereaved

c) Promotion of Christian activities through the staging of events and services

• d) Supporting other charities in the UK and overseas financially and with prayer

e) The teaching of Christianity through sermons, courses and small groups

f) Taking religious assemblies in local schools

Grant-making

The Church does not make grants to organisations outside the Methodist Church from its own funds, but it does often provide a channel for its members to make contributions to other charitable organisations working in the local community or globally to further objectives that are complementary to our own objectives.

Volunteers

In line with many other charities, the Church relies on its volunteers to carry out its work in the community. The Church Council and Minister thank all the members and adherents who assist in this way for their support.

1

WOKINGHAM METHODIST CHURCH

Report of the Trustees for the Year Ended 31 August 2025

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Our Church continued to offer a wide range of Christian worship and community service this year. Worship takes place in the church building each week, and a recording of the service is provided online the same day. A weekly pastoral letter and notice sheet is distributed by email, and we have also taken care to maintain contact and support for the housebound and those without internet connections.

We also offer alternative forms of worship. 'Creative Spirit' is our monthly midweek art and craft-based worship sessions, exploring Biblical and spiritual themes and our monthly Wednesday Worship, in conjunction with our Alzheimer's Café, which offers a short service particularly suitable for those attending the café, including the carers.

The Bradbury centre continued to be used for a variety of both Church sponsored and community-based activities, and we are pleased that the use of the centre has increased again this year. As in previous years, we have held regular fund-raising events for local and national charities such Royal Berkshire Hospital, Macmillan Cancer Care, Chiltern Academy and The Lord Mayor’s Charity and we are grateful for the assistance of pupils and staff of Chiltern Way Academy in running these events.

We again ran our popular August Thursday Afternoon sessions, open to anyone to drop in free of charge for refreshments, entertainment, board games, knitting and companionship in a month when many other activities take a break.

We have continued our work with young people and young families in the Church and surrounding community. Our Little Fishes play café offers free safe play space for preschool children and their carers and is very popular. We continue to explore opportunities for activities for school-age children and young people and maintain contact with their families. Our outreach worker left during the year and we are currently working on the funding and job descriptions for a replacement for this vital work

The Alzheimer's café for people living with dementia and their carers, and its associated support group for carers, continued to be very popular, vital services, attracting a number of new people.

Café Mosaic continues to thrive, offering light refreshments and lunches in a pleasant place to sit and chat. The café is a popular meeting place for several community and charity groups. We are delighted to have the assistance of our friends from CLASP, a local charity helping people with learning disabilities.

Our work is supported by a number of volunteers, particularly in Café Mosaic. All our workers dealing with children, young people and vulnerable adults are DBS checked and participate in safeguarding training as required by The Methodist Church. We are finding it more difficult to recruit new volunteers than in the past.

FINANCIAL REVIEW

Reserves policy

It is the policy of the Church to maintain unrestricted funds, which are the free reserves of the Church, at a level which equates to at least four months unrestricted expenditure in order to provide sufficient funds to cover management, administration and support costs in the immediate future, plus a sum to cover future maintenance liabilities.

The Property Fund (part of the Restricted Funds) stands at £17,967 after net expenditure of £6,737 in the year. Quinquennial inspections take place every five years to identify any refurbishment work required. The trustees reviewed the report of the inspection carried out in the summer of 2023 and determined that no significant additional works were required beyond the existing programme of care and maintenance. Given the age of the building, we feel it prudent to maintain the property reserve.

2

WOKINGHAM METHODIST CHURCH

Report of the Trustees for the Year Ended 31 August 2025

FINANCIAL REVIEW

The Charity recorded a deficit of £10,609 (2024: £9,054) on its unrestricted funds for the year.

No legacies were received or notified during the year or prior year.

Unrestricted funds (note 16)

Unrestricted funds have decreased to £1,299,565 (2024: £1,310,174). Included in these reserves is a revaluation fund of £1,186,652 for the freehold property based on a valuation undertaken in 2004.

The trustees have previously agreed to designate certain funds to aid the future work of the church; accordingly, there is a Future Staffing fund and a Technology fund, both of which can be re-allocated to general purposes, if need be. Other designated funds include the Alzheimer's Café.

Restricted funds (note 16)

Total restricted funds are £373,012 (2024: £436,976). The main expenditure in the year is the depreciation charge on the Bradbury development of £57,228 (2024: £57,228) which relates to the redevelopment project.

FUTURE PLANS

The Minister, Stewards and Church Council are considering ways to increase our activities and the use of our premises in line with our charitable objectives. The ongoing work in the Community Centre is an ever present challenge to us all as we shall continue to need many volunteers and committed members to organise the various planned activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Deed of Union (1932) Methodist Church Act (1976)

Recruitment and appointment of new trustees

Certain members are appointed to Church Council by virtue of the office they hold within the Church. Church Council is responsible for making such appointments.

Church Stewards and Representatives of the congregation are appointed at the Church Annual General Meeting normally held in March or April each year.

Organisational structure

Church, the nation and the world.

The Local Churches forming part of the Methodist Church are formed by the Conference into Circuits, in which the Local Churches express and experience their interconnexion in the Body of Christ.

Circuits are similarly formed into Districts, whose primary purpose is to advance the mission of the church in a region.

The areas of responsibility and authority which are located at each level is set out in the Deed of Union and in the Standing Orders of the Methodist Church.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Financial procedures and controls are reviewed regularly.

3

WOKINGHAM METHODIST CHURCH

Report of the Trustees for the Year Ended 31 August 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1127336

Principal address

The Methodist Centre Rose Street Wokingham Berkshire RG40 1XS

Trustees

W Hampton, H Ani, J Bonney, S Colbourn, I Cole, J Horsnell, M Jackson, J Jones, G Manning, C Morgan, R MorganBarry, N Oborski, C Rooke-Matthews, M Shepherd, M Souter, K Tame, K Weir, M Wells, L Wheaton and J Williams.

The following Trustee was appointed during the year to 31 August 2025: K Tame (September 2024)

The following Trustees were appointed after 31 August 2025 but prior to the date of this report: W Hampton (September 2025) N Orborski (September 2025)

The following Trustees ceased to be Trustees during the year to 31 August 2025: C Bowstead (August 2025) C Knight (November 2024) J Rodhouse (August 2025)

The following Trustee ceased to be a Trustee after 31 August 2025 but prior to the date of this report: D Morgan (passed away October 2025)

Independent Examiner

BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton EX20 1BG

Bankers

Lloyds Bank PLC Victoria Branch PO Box 1000 BX1 1LT

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

..................................................................... W Hampton

Trustee

4

Independent Examiner's Report to the Trustees of Wokingham Methodist Church

Independent examiner's report to the trustees of Wokingham Methodist Church

I report to the charity trustees on my examination of the accounts of Wokingham Methodist Church (the Trust) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

BWBCA Limited

BWBCA Limited (Mar 21, 2026 21:36:51 GMT)

P Williams FCA

BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton EX20 1BG

Date: ............................................. 21/03/2026

5

WOKINGHAM METHODIST CHURCH

Statement of Financial Activities for the Year Ended 31 August 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Church activities Other trading activities 3 Investment income 4 Total EXPENDITURE ON Charitable activities 6 Church activities Other 8 Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 118,159 78,147 106,782 2,615 305,703 250,020 66,292 316,312 (10,609) 1,310,174 1,299,565	Restricted funds £ - - - 1,961 1,961 57,970 7,955 65,925 (63,964) 436,976 373,012	31.8.25 Total funds £ 118,159 78,147 106,782 4,576 307,664 307,990 74,247 382,237 (74,573) 1,747,150 1,672,577	31.8.24 Total funds £ 131,496 75,888 108,064 6,268 321,716 320,100 71,485 391,585 (69,869) 1,817,019 1,747,150

The notes form part of these financial statements

6

WOKINGHAM METHODIST CHURCH

Balance Sheet 31 August 2025

Notes FIXED ASSETS Tangible assets 12 CURRENT ASSETS Debtors 13 Investments 14 Cash at bank CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted funds £ 1,186,654 56,496 20,000 103,217 179,713 (66,802) 112,911 1,299,565 1,299,565	Restricted funds £ 360,711 - - 12,301 12,301 - 12,301 373,012 373,012	31.8.25 Total funds £ 1,547,365 56,496 20,000 115,518 192,014 (66,802) 125,212 1,672,577 1,672,577 1,299,565 373,012 1,672,577	31.8.24 Total funds £ 1,604,856 49,459 20,000 116,570 186,029 (43,735) 142,294 1,747,150 1,747,150 1,310,174 436,976 1,747,150

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. W Hampton

Trustee

Kerry Weir Kerry Weir (Mar 20, 2026 10:53:53 GMT)

............................................. K Weir

Trustee

The notes form part of these financial statements

7

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements for the Year Ended 31 August 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

• the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the facility or item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Volunteers and donated services and facilities

The value of services provided by volunteers is not incorporated into these financial statements.

Going concern

The trustees have continued to adopt the going concern basis for preparing these financial statements. They have done so on the grounds that the charity has and continues to have sufficient funds to meet its obligations as they fall due.

8

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Development expenditure - 10% on cost and 4% on cost Furniture, fittings & equipment - 25% on cost, 20% on cost and 10% on cost

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is not charged on freehold land.

Taxation

The charity is exempt from tax on its charitable activities.

Funds structure

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity 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.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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 charity 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.

Investments

Investments are included as current assets at their market value.

2. DONATIONS AND LEGACIES

Tax recovered under covenant and gift aid Standing orders, donations and collections Collections for external organisations Sundry donations	31.8.25 £ 21,516 85,458 1,203 9,982 118,159	31.8.24 £ 22,902 88,192 909 19,493
		131,496

9

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

3. OTHER TRADING ACTIVITIES Lettings Coffee shop Reprographics & printing Feed in tariff 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Income from internal church organisations Circuit grants 6. CHURCH ACTIVITIES Church activities 7. SUPPORT COSTS Management £ Other resources expended - Church activities 235,392 **235,392 **	Direct Costs £ 72,130 Finance £ - 468 468

10

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Management

Insurance Postage and stationery Circuit assessment Depreciation Youth & community and admin costs Charity running costs Finance Bank charges Governance costs Independent examiner fees Accountancy Bookkeeping 8. OTHER Coffee shop costs Cleaning Repairs - routine maintenance Repairs - service contracts Telephone & internet Utilities Repairs - programmed refurb Support costs	31.8.25 Church activities £ 3,865 1,762 99,350 58,812 68,021 3,582 235,392 31.8.25 Church activities £ 468 31.8.25 Other resources expended £ 500 993 1,740 3,233 31.8.25 £ 6,039 27,789 6,787 7,712 2,707 12,025 7,955 3,233 74,247	31.8.24 Total activities £ 4,489 2,110 94,600 58,508 93,881 5,263 258,851 31.8.24 Total activities £ 377 31.8.24 Total activities £ 500 855 1,478 2,833 31.8.24 £ 8,779 25,906 2,853 10,110 2,359 10,956 7,689 2,833 71,485

11

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

9. TRUSTEES' REMUNERATION AND BENEFITS

C Knight was a Trustee of the Charity was employed by the Circuit as a Church and Community Outreach Team Leader. She provided the Charity with services including youth and community outreach as well as management of the Bradbury Centre and its support team. In the financial year 2024-25 the Charity contributed £6,496 (2023-24 £30,400) to the Circuit towards the cost of providing those services.

No other trustee or member of the Church Council has received any remuneration although some have been repaid for sums paid out on behalf of the church.

Trustees' expenses

There were no expenses reimbursed to trustees for the year ended 31 August 2025 nor for the year ended 31 August 2024.

10. STAFF COSTS

The church has not paid any salaries, although a contribution has been made to the Circuit towards the ministers' stipends and a contribution is also made towards the salary of Church and Community Outreach Team Leader. These costs are shown under support costs.

11. 2024 - COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Church activities Other trading activities Investment income Total EXPENDITURE ON Charitable activities Church activities Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 129,996 75,888 108,064 2,924 316,872 262,130 63,796 325,926 (9,054) 1,319,228 1,310,174	Restricted funds £ 1,500 - - 3,344 4,844 57,970 7,689 65,659 (60,815) 497,791 436,976	Total funds £ 131,496 75,888 108,064 6,268 321,716 320,100 71,485 391,585 (69,869) 1,817,019 1,747,150

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WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

12.	TANGIBLE FIXED ASSETS
		Freehold				Furniture,
		land	&	Development		fittings
		buildings		expenditure		& equipment	Totals
		£		£		£	£
	COST
	At 1 September 2024	1,186,652		1,466,448		50,278	2,703,378
	Additions		-		-	1,320	1,320
	At 31 August 2025	**1,186,652 **		1,466,448		51,598	2,704,698
	DEPRECIATION
	At 1 September 2024		-	1,051,824		46,698	1,098,522
	Charge for year		-	57,227		**1,584 **	58,811
	At 31 August 2025		-	**1,109,051 **		**48,282 **	1,157,333
	NET BOOK VALUE
	At 31 August 2025	**1,186,652 **		**357,397 **		3,316	1,547,365
	At 31 August 2024	1,186,652		414,624		3,580	1,604,856
13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
						31.8.25	31.8.24
						£	£
	Trade debtors					2,494	2,203
	Gift aid receivable					9,317	9,602
	Prepayments & accrued income					44,685	37,654
						56,496	49,459
	CURRENT ASSET INVESTMENTS
14.
				Year Ended		Year Ended
				31.8.24			31.8.23
				£			£
	Central Finance Board Accounts - TMCP TIF				**20,000 **		20,000
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE		YEAR
						31.8.25	31.8.24
						£	£
	Trade creditors					540	195
	VAT					1,454	418
	Accruals and deferred income					63,708	42,022
	Accrued expenses					1,100	1,100
						**66,802 **	43,735

13

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

16. MOVEMENT IN FUNDS

Unrestricted funds General fund Revaluation fund - property Technology fund Internal church organisations Minister's Discretionary fund Rose St fund Future staffing fund Alzheimers cafe fund Fish Mosaic fund Night shelter Charity pass through Appeal fund Restricted funds Redevelopment fund Property fund TOTAL FUNDS	At 1.9.24 £ 64,108 1,186,652 1,516 18,426 974 1,200 12,237 (306) 2,217 348 259 22,543 1,310,174 412,272 24,704 436,976 1,747,150	Net movement in funds £ (16,698) - - 3,900 - - - (181) - - - 2,370 (10,609) (57,227) (6,737) (63,964) **(74,573) **	At 31.8.25 £ 47,410 1,186,652 1,516 22,326 974 1,200 12,237 (487) 2,217 348 259 24,913 1,299,565 355,045 17,967 373,012 1,672,577

14

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Internal church organisations Alzheimers cafe fund Charity pass through Appeal fund Restricted funds Redevelopment fund Property fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Revaluation fund - property Technology fund Internal church organisations Minister's Discretionary fund Rose St fund Future staffing fund Alzheimers cafe fund Fish Mosaic fund Night shelter Charity pass through Appeal fund Restricted funds Redevelopment fund Property fund TOTAL FUNDS	Incoming resources £ 226,555 74,050 748 1,980 2,370 305,703 - 1,961 1,961 307,664 At 1.9.23 £ 58,201 1,186,652 1,516 18,981 974 1,200 25,299 1,038 2,217 348 259 22,543 1,319,228 469,499 28,292 497,791 1,817,019		Resources expended £ (243,253) (70,150) (929) (1,980) - (316,312) (57,227) (8,698) (65,925) (382,237) Net movement in funds £ 5,907 - - (555) - - (13,062) (1,344) - - - - (9,054) (57,227) (3,588) (60,815) (69,869)	Movement in funds £ (16,698) 3,900 (181) - 2,370 (10,609) (57,227) (6,737) (63,964) (74,573) At 31.8.24 £ 64,108 1,186,652 1,516 18,426 974 1,200 12,237 (306) 2,217 348 259 22,543 1,310,174 412,272 24,704 436,976 1,747,150

15

WOKINGHAM METHODIST CHURCH

Notes to the Financial Statements - continued for the Year Ended 31 August 2025

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Internal church organisations Future staffing fund Alzheimers cafe fund Charity pass through Restricted funds Redevelopment fund Property fund TOTAL FUNDS	Incoming resources £ 254,148 57,648 - 2,407 2,669 316,872 - 4,844 4,844 321,716	Resources Movement expended in funds £ £ (248,241) 5,907 (58,203) (555) (13,062) (13,062) (3,751) (1,344) (2,669) - (325,926) (9,054) (57,227) (57,227) (8,432) (3,588) (65,659) (60,815) (391,585) (69,869)

Unrestricted funds

Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objects. As can be seen from the above table, the trustees have chosen to designate some of these funds for particular purposes. Designation is for internal reporting purposes and can be revised by the trustees at a later date.

Restricted funds

Restricted funds are funds provided for a particular purpose or projects and accordingly cannot be used for any other purpose without the consent of the donors.

Redevelopment fund

It is intended to hold any excess funding over the capital cost of the Bradbury Centre as a fund to meet future repairs and maintenance costs of the Centre. At present the depreciation on this building work is being charged to the fund.

Property fund

The property fund has been set up from the balance of funds from the development and will be used to defray maintenance and repair costs which are likely to accrue in the future.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

16

WOKINGHAM METHODIST CHURCH

Detailed Statement of Financial Activities for the Year Ended 31 August 2025

	31.8.25	31.8.24
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Tax recovered under covenant and gift aid	21,516	22,902
Standing orders, donations and collections	85,458	88,192
Collections for external organisations	1,203	909
Sundry donations	**9,982 **	19,493
	118,159	131,496
Other trading activities
Lettings	77,692	80,189
Coffee shop	25,191	23,608
Reprographics & printing	258	246
Feed in tariff	3,641	4,021
	106,782	108,064
Investment income
Deposit account interest	4,576	6,268
Charitable activities
Income from internal church organisations	74,049	57,648
Grants	4,098	18,240
	78,147	75,888
Total incoming resources	307,664	321,716
EXPENDITURE
Charitable activities
Costs incurred by internal church
organisations	68,300	56,653
Donations by the church	1,980	2,669
Donations by internal organisations	1,850	1,550
	72,130	60,872
Other
Coffee shop costs	6,039	8,779
Cleaning	27,789	25,906
Repairs - routine maintenance	6,787	2,853
Repairs - service contracts	7,712	10,110
Telephone & internet	2,707	2,359
Utilities	12,025	10,956
Repairs - programmed refurb	7,955	7,689
	71,014	68,652

This page does not form part of the statutory financial statements

17

WOKINGHAM METHODIST CHURCH

Detailed Statement of Financial Activities for the Year Ended 31 August 2025

	31.8.25	31.8.24
	£	£
Support costs
Management
Insurance	3,865	4,489
Postage and stationery	1,762	2,110
Circuit assessment	99,350	94,600
Depreciation	58,812	58,508
Youth & community and admin costs	68,021	93,881
Charity running costs	**3,582 **	5,263
	235,392	258,851
Finance
Bank charges	468	377
Governance costs
Independent examiner fees	500	500
Accountancy	993	855
Bookkeeping	1,740	1,478
	3,233	2,833
Total resources expended	**382,237 **	391,585
Net expenditure	**(74,573) **	(69,869)

This page does not form part of the statutory financial statements

18

Wokingham Methodist Church Rose Street Wokingham RG40 1XS

For the attention of: Paul Williams BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon EX20 1BG

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the charity’s financial statements for the year ended 31 August 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 from the requirement to have its financial statements for the financial year ended 31 August 2025 audited.

3. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 9 January 2019 under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view.

4. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

5. All the accounting records and related financial information, including minutes of all management and trustee meetings and correspondence with The Charity have been made available to you for the purpose of your work.

Assets and liabilities

1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed as applicable in the notes to the financial statements.

2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable.

3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Loans and arrangements

1. The charity has not granted any advances or credits to, or made guarantees on behalf of, trustee other than those disclosed in the financial statements.

Legal claims

1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements.

Laws and regulations

1. We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

1. Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of charity law or accounting standards.

Subsequent events

1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable.

Going concern

1. We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Trustee Remuneration & Benefits

1. We confirm no trustees received any remuneration during the year and the details of reimbursed expenses included in note 9 to the financial statements are complete.

Yours faithfully

Kerry Weir Kerry Weir (Mar 20, 2026 10:53:53 GMT) ..............................................................................................................................

Signed on behalf of the board of trustees

Date

Wokingham Methodist Church Financial Statements 31.08.25

Final Audit Report

2026-03-21

Created: 2026-03-18 By: Team BWBCA ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA_dq-1EeEd_B96AA3D8oxDPu8aHoVODuO

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