Charity registration Dumber 1127649
TRINITY METHODIST CHURCH, EAST GRINSTEAD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

TRINITY METHODIST CHURCH, EAST GRINSTEAD
LEGALAND ADMINISTRATIVE INFORIUTION
Tru$tccs
A Bentley
S H BDJce
J W Starling
RA Dewar
J H¢w¢r
R J Stsrlirt8
J Brooks
M P BTUC¢
M Brooks
PFOX
S Shaw
P Swan
P Oakley
M Cunningham
S Walker
G Bradbury
L Hope
A Jordan
J Roxburgh
Rev B Scriv¢ns
T B¢ntl¢y
M R Nicholls
ESJord
H I Striebig
K Jones
(Appointed I September 20231
{Ap￿L￿ted 14 April 20241
{Appointed 14 ApTiI 20241
{Appointed 14 April 20241
{Appoint¢d 14 April 20241
Charity number
1127649
Principal address
Lingfleld Road
East Grinstead
West S￿SeX
RH19 2HA
Independent ¢xarniner
Darren HardingACA FCCA DChA
Richard Place Dobson Services Lirtiited
1.7 Station Road
Crdwley
W¢5t Su55¢X
RHIO IErr

TRINITY METHODIST CHURCH, EAST GRINSTEAD
coTrrrETrrrs
P￿¥*
Trustres. report
Independent examinerfs report
Staiement offinancial activitia5
Balance sheet
Notes io the financial statements
8-17

TRINITY METHODIST CHURCH, EAST GRINSTEAD
TRUSTEES, REPORT
FOR THE YEAR EIVDED 31 AUGUST2024
The finattciaI statem¢nts hav¢ prewed in accordanc¢ with the a¢eoutJ(ittg N)li¢ies set out in llote I to the finartciat
statements and comply with the charity's Deed of Union (19321 and Mcthodist Church Ad 11976). the ChaJi(ies Act 2011
and Aecounting and Reporting by Charities= Statement of Recommended Pradi¢¢ applicable to charities preparing their
accounts in accoTrknce with the Financial Reporting Standard appIl￿b]e irt th¢ UK and Republic of Ire18nd (FRS 11)2}
(Effwtiv¢ l Jallu￿ 20191.
Objectiv£8 and attivitits
The purposes of the Methodist Church are and shall be d¢¢med to have been stA¢e th¢ dots of union th¢ advaR¢¢m¢nt of..
Th¢ Christian faith in accordatLCC with the doctrtnai st2nd8rds and the disciplinc of tht Methodis( church.
B. Any charitable purpose for the time bein8 of w eonnexional district, circuiu local or othcr organisation of the Methodist
Church-
C. A)ry charitable purpose for the time being of any society or instLtution sub8tdiary or anci11gry to the Methodist ¢hurGh,.
D. Any purpose for th¢ time being of any chariry being adwity subsidiary or ancillary to the Methodist Chur¢h.
Our Vi8Lon 15 to'know God and to make Him knowts
We are committed to shaTing the GospEI th¢ loc￿ commwiity,. to
incrwing the fcllowship ef believers and makin8 disciples. memb¢rs and 1¢4d¥s.
We believe the Bible is the inspired word of God. Jesus Christ is the only Son of God. By prayer, Bible study and1sSt¢rkang
(o HLS VOLCG thc Holy Spirit cquips us to do thc will of God. Eycrything wc do shollld give glory t(p God.
It is our aim to-.
Wclcome all who comc to Trittiry Methodist Church and en¢ovrage them to become part of the Church fallnily.
Foster, ihrough our worship? Ihe expectstion that the Holy SpiTht will work in peopld8 livcs, changing them for the
bcttcr.
Nwture SPiTitual growth by m¢c¢Kng together for ftllowshipj praycr, Bible study aT￿ teaching.
Undertake ¢vangelisti¢ outr¢a¢h to the local community.
Encouraue ihe Preaching and teaching of the Gospel.
Develop caring relationships and shar¢ othetrs needs and burden5.
Provide Op￿rtUnItieS for individuals to develop their spiritual gift5 and service.
B¢ of S¢Tvice to the local community.
Ensure that world mission is encoutag4 to bc aware of and to respond to thc needs of Chrisys body worldwidc.
Our objectives are..
The prr>vi$itsn of ttgular atts of worship that 2re opert to members of the Church non-members alike.
The teaching of Chri5ti3nity through sermon5, COUT5es and 5tnall group5.
PJ5toral work including visiting the sick and bereaycd.
Promotion of Christianity through 5tagirag ¢v¢nrs and scrvices.
Provision of various clubs with a Christiaft ¢thos: inGluding clubs for children atml yOEmg people. s¢nior citizens,
men's and women's groups.
Supporting other charities irt the UK and ovetseAs fKnan¢ially and with PTtyer.
Provisxon ofdaily refreshments via our Caféto encourage awareness of all ofthe above activities.
Active involvement in the coJDmunity focused outreach activities of Foodb4 Street Pastors and Christia￿%
Against Pov• ICAPI.
Public b¢H¢fit
The Trustees hav¢ ref¢rr¢d to th¢ guidan¢¢ io th¢ Ch&riPJ ConJmissiott'$ general Euidance on public benefit when reviewing
the Charityy aims and obj¢¢tives in plartnittg its fimjre 2ctsvities. Jn particular, they have considered how pl2nned a￿1VItIeS
will contributr to the wms and objective5 they have seL
Achi¢v¢m¢nt$ and pérfornxarttt
Th¢ Aooual Church Repc>rt prepared for ihe Annual Church Meeting in May 2Q24 detsils many of the achiwements
p¢rforniances of the Church for the year 10 31stAugust 2024.
p4el

TRINITY METHODIST CHURCH, EAST GRINSTEAD
TRUSTEES, R£PORT (CONTIMJED)
FOR THE FE4R ENDED 31AUGUST2024
Major achievemtnts for thc year include..
- Corttinued operation of thc Café (Monday- Friday Tn T2rn1 titnel.
- Engagemeni with Churches TOg￿her - particularly Remembronce Sunday, The new Bonfire event and Good Friday
Service.
- Fa￿lIYACtiVity day and sleepover at Clllisim&8.
- EstablislLm¢nt of a communicaiions Group.
-Appointin8 a Sustsinability Champion.
- Work on a Welcomt Pack.
- Deve]opment MeetEng about Children & Young People'$ Work.
Beginning to d¢v¢lop role descriptions for all volunlttT roles as required by the safer recruittnent policy.
PoliGy R￿l¢W.
Crcating a prayer space in the foyer.
- Tithing contribuuons &% rey)rted in Trinity News.
- S¢Nces supported by comp￿510￿ amd FoodbanL
FinAnti#l
Thc Church's income comcs mainly from offerings. donations. t&x-¢fficient giving and hiring out of faciliiies. Expenditure
is primarily on Church admittistratior4 the Annual Circuit Asscssmcrti Church activitics, donations within Methodi5tn and
externally. amd Jn8intenaTrtt of the premises. The Circuit provides ministy for the Circuit churthes, intludin8 Stip¢nds and
accommodation.
The ChurchAcCo￿ts intlude the a¢tivititS Df inttrnal organisations.
Wh¢n pos$ibl¢ funds ￿¢ fftVeS￿ io a d¢po$it a￿ullt with th¢ C¢ntra] Finan¢¢ Board of th¢ M¢thodist Chur¢lk whi¢h
provides investsnent manag¢m¢ni servi¢¢s to ¢hur¢h¢&
The Ch[￿h has a tr4)mprtFwJsiv¢ irJsfJr#ttet poli¢y with Methodist Irtsurgn¢¢ pl¢. The Trustees for M¢thodi$t Churdk
PtUF05¢5 act a5 fU5todian trus¢¢¢5 for thB proF*, PTovid¢ support within thrir rwiit.
Th¢ ststernent of Finan¢ial A¢tiviti¢s on pag¢ 5 shows n¢t in¢ome resoiwces for th¢ year toidll¢d £7,68312023.. £19596 net
in¢orne resourt¢sl.
Reserves Policy
The Reserve for tht Gmcral Fun(L ¢xGluding the n¢t value of t￿ible fixed asscts alld th¢ inv¢5th1e￿t wopcrty which are
illiquid fLm&, is held &gainst fiJtur6 exp¢ns&8 a￿d aJnount5 to b¢tween 50/.. 1000/0 of the Church's ￿n￿al ¢xp¢nditure.
At 31st Au8USt 24. the Res￿Ve 840/0 of future budgcted expens￿.
FUTURE PLANS
We continue to usc our preTnises to worship the Lord and wclcomc thc Holy Spirit, through a vaTi¢ty of SeEViCfS and acts of
wOT￿h1P. W¢ hav¢ a vi$ion to strengthen 2nd ww our f¢llowship in terms of faith. knowl¢d8e, numbets. spirituality and
passion for Jes￿. We a180 plan to continue reaching out and servsng our town com[llt￿1ty in &8 rnany ways as we car
making ￿11 u5¢ Df our oNttll¢nt facilitics.
Stro¢tst4 govtrnanee I￿￿ manageanent
AB¢ntlty
S H BFU¢¢
J W *arlittg
RADew
J Hewer
R J s￿ling
J Brooks
E Di¢kenson
M P Btijce
M Brooks
PFOX
(Dete3sed 30 December 2023)
pagc 2

TRINITY METHODIST CHURCH, EAST GRINSTEAD
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 A UGUST2024
S Shaw
P SwaJ]
P Oakley
M Cut)nin8h&n
C Hodder
S Walker
G Bradbury
L Hope
A Jordan
E Hagan
J Roxburgh
Rev B SGTiven5
T Bendey
M R Nicholl8
E S Jord3n
H I Striebig
K Jones
IR¢signed 14 April 2024)
IResigrted 14April 20241
{Appointed I Stptrmbcr 2023)
(Appointed 14April 20241
(Appointed 14April 2024)
(Appointed 14April 20241
(Apwini¢d 14April 2024)
Recrnitment and appointme¥Jt of nesv trustees
Trustees 8r¢ appointed by the Church Council at theAnnual Church Meeting. Some T￿￿tee$ o¢¢upy spe¢ific positions eg
Treasurer, Church SiewaTd. Pottnt121 tTUSkcs aTC invitcd to SBrve by direct approach froTn the Chairn)an or Church Steward,
although an advcrtisemcnt may b¢ placcd in th¢ Church m2gatinC OT newslcttcr if specialist skills arc Tequired. Lnductio
and trainin8 are handl¢d by th¢ pr¢vious o¢¢upant of th¢ posL or th¢ ChuTGh SteW￿d5.
ory*￿1$xtl￿h￿l Structhrè
The Church Council, whose munbers are the Trustees, has authority and ovusight over the whole ministy of ihe ¢huT¢h,
Tncluding mgmag¢rnent ofthe propety- Aims and mdho&8, the iknermin&iion and pursuit of policy and the development of
its aW￿lab]e resources arc its propu responsibility. It has appointed a numb¢[ of Lx)nunitlt¢s- Fillallc4 PTDperty, Pa5tordl,
Outreach and Youth- whieh have authoriry in thcir own arw of r¢sponsibility to initiat¢ a¢tion. ¢o-OTdinat¢ work dorLC in
c Church. advise the Church Council and repon to iL
Key M#ll*gement Remuneratlo
Th¢r¢ ar¢ no k¢y usanag¢mcnt employed by th¢ C*ur¢h. For all employ¢¢s the Mrthodist Churth Lay E￿plOYee pay rates
ar¢ used lo deta7nine pay rnt¢s.
U$È ofvolunteers
The Church by its very ngiure is Idrgely Support￿ and run by volunteers, and ir eould ttot ￿lletion without thetn. Th¢
Church ¢>nly uses paid staff when a role is too onerous for a voluntcer to handlt.
The tyust¢¢s' report was appry)ved by tht Bo£rd of Tnjstees.
Rev B Scrivens
Ttwiee
Dat¢d..
pagt 3

TIUNITY METHODIST CHURCH, EAST GR￿sTEAD
INDEPENDEprr EXAMINER'S REPORT
TO THE TRUSTEES OF TRINrrY METHODIST CHURCH, EAST GRINSTEAJ)
I report to the trustees on my exajnination of the financial ststements of Trinity Methodsst Church, East Grinstcad {thc
arityl for the Ye￿ ended 31 August 2024.
Rtsponsibalittes and basis of ttport
A5 th¢ trustee5 of the Charity you are responsible for the preparation of the fJnanci21 statements in a¢¢ordance with the
requirtTnents of the Charitie5 Art 2011 (the 2011 Act).
I report in respect of rny cxarnination of the charity's financia] statcmcnts carried out under stttion 145 of th¢ 2011 AGL
In carying oui my examination I have followed ail thc applieablc Directions 8iven by the Charity Cotnmi$sion under
section 14515llbl of the 2011 Act.
Indeptndent examiner's st*ttment
Your attention is drawn to ihe fact that the cknity h&8 preparcd flnancial statements in accordance with Accourtting and
Reporting by ch￿iti￿ preparing their accounts in accordance with the Financi￿ Reponing Siandard applitable in the UK
d Republic of Jreland IFRS I02} in preference to the Accounting and Reporting by Charities.. Statement of
Recommended Practice issu¢d on l April 2005 which is referred to in the extant regulaitons bui h&$ now beet) withdrawn.
l understand that this h&$ be￿ done in order for financial statcm¢nts to provide a true and fair view in aeeordant¢ with
Generally Acetptcd Aceounting Practice effective for rep)rtin8 periods beginning on or afteT l J2nuary 2015.
I have Gompleted my exwrtinatiott. I confimi that no ]natters hav¢ ¢otne to tny attention in wnnection with the
eX8miT￿tioll giving tne rau5¢ to b¢li¢v¢ that in any mètrriai r¢S￿(t.
accounting records were not kept in reS￿t of the charity ￿ required by s¢¢tion 130 of th¢ 2011 A¢t- or
the financial statements do noi accord with those record5. or
the financial 5tatem¢nts do not comply with the applicable requi￿rnents wncemiTag the form and content of
accounts set oui in the CFwiti¢s IAKounts ReporE51 RegL]lations 2008 other thgn any requirernent that the
accounts give a tNe and fair vicw whiGh is not a matter considered as part oran indepEndcnt ex8rninatiotL.
I hav¢ no concerns 8nd have corne across no other matters in connection wath the oxamÉnation to which attention should
b¢ drawn in this report in order to enable a proper und¢r8tandingof the fin￿Cial statements to be reached.
DaTren HardingACA FCCA DChA
Richard Place Dobson Services Litnited
Chanered Accountsnts
1-7 Station Road
Crawley
West Suss¢x
RHIO IHT
Dated..
oE{osI
page 4

TRINITY METHODIST CHURCH, EAST GRINSTEAD
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR EJVDED 31 AUGUST2024
Current financial year
Unrestritted Unrestricted
funds
funds
general
designated
2024
Restritttd
funds
Total
TotaI
2024
2024
2024
2023
Notes
IrLtornt endowrntnts from..
Donations and Icgacics
Investments
(lth¢r incom¢
89,550
48,781
3,890
14,276
103,826
48,781
19,780
110,058
44,013
15,790
100
Totsl income
142.221
15.790
14.376
172,387
172.186
Exptnditure on..
Charitable activitl¢5
130,724
30,746
3.234
164.704
152.590
Total expenditsre
130.724
30,746
3.234
164.704
152.590
Net in¢omel(expenditurel
11.497
{14.9561
11.142
7,683
19,596
Transfers b¢tw¢¢rt furtds
{1,4341
1,434
Nrt movement ID funds
10.063
(13.5221
11.142
7.683
19.596
Reeonciliation of fund5:
Fund balances at I September 2023
94.379
2,970.059
35.864
3.100.302
3,080.706
Futtd balances At 31 August 2024
104.442
2.956.537
47.006
3.107.985
3,100,302
The statement of financial activities includes all and losses recogni5ed in the year. All income a￿d expenditt￿t d￿1ve
from continuing activities.
page 5

TRINTfY METHODIST CHURCH, EAST GRINSTEAD
STATEMENT OF FINANCIALACTIVTTIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE IE4R ENDED 31 AUGUST2024
Prior financial y￿r
Untystiicted Uorestritted
funds
d¢sigv*trd
2023
Rtstrirtéd
funds
Totsl
generAI
2023
2023
2023
Notes
lttcome eJdowments frolll:
Donations ar￿ legacies
Inv¢stm¢n
Other incomc
90,58S
44,013
2,165
19,363
110,058
44,013
15,708
242
Total incom¢
R36.763
15,818
19,605
172,186
Expethditurt on:
Cheritablc activiti¢s
119,782
29,509
3.299
152,59)
Tot￿ txp¢ttditsrt
119,782
29.509
3299
151590
Net incomel(expeDditurel
16,98l
(13,691)
162Q6
19,596
Transfers between fwids
(4.190)
41.132
(36.9421
Net movement in funds
12.791
27,441
(20,6361
19,596
Re¢oncTliation of funds:
Fund balances ai I Septe]nber 2022
81588
2.942.618
56.500
3.080,706
Fund balaDce5 at31 August 2023
94,379
2,970,059
35,864
3,100,302
page 6

TRINITY METHODIST CHURCH, EAST GRINSTEAD
BALANCE SHEET
ASA T31AUGUST2024
2024
2023
P4otss
Fixed %sets
Tangible assets
￿ets
12
2,936,601
2,953,769
Debtors
Cash ai bank and hand
13
21,644
173.088
21,136
L53.384
94.732
L74,520
Creditors: amounts fsllittz duewithitt otte
year
14
(23,3481
{27.98D
Net curr¢nt a55ets
171.384
146,533
Total ￿ets le5$ tUr￿￿t liabslitles
3,107,985
3,100,302
Tttcotue funds
Restricted fiTnd8
eStri￿ed fun
Dcsignaied fi￿￿
General unrtstrscted funds
15
47.006
35,864
2,956,537
104,442
2,970,059
94.379
3,060,979
3,064,438
3,107,985
3.1￿,302
The finattcial Statements were approval by the TrtL8tees on
2.71.4zolS
A Bentley
T￿￿te¢
Rev B Scriv¢ns
Trustee
pag¢ 7

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL sTATE1¥￿1￿[s
FOJI THE YE4R ENDED 31AUGUST2024
A¢¢ounting polici
Chartty inforniatiott
Trinity M¢thodi5t Church, East Grinstead is a publi¢ bttn¢fit entity, with regi5tcred otTicc Trinity Methodist Church.
Lingfjeld Road. E￿[ Grinstead. West Suss¢x RH19 2FL4.
1.1 Accounting conventioll
The fin8nciaI siatements have been prepath in a¢¢ordance with the ch￿ity'S Deed of Union {1932) and Nfethodist
Church Act (19761, the CI￿ltieS Act 2011, FRS 102 "The Fin￿claI Re￿)rtIng StartdaTd applicable iti th¢ UK gnd
Republie of Ireland" I'"FRS 102,1 and the Charitie5 SORP "Accounting and Rcportin8 by Charitie5- St&ernent or
Recommended Practice applicable to GhaTities prep￿illg their accounts in accordance with the Financial Rewrting
SiandaTd applicable in the UK and R¢public of Ireland (FRS 102)" (effective l January 2019}. The ¢harity is a Publi
BenefIt Entity as defin¢d by FRS 102.
The charity has taken advantoge of th¢ provisions in the SORP for charities not to prepare a Staiement of Cash Flow5.
The financial 5tateTnents have departed frorn the ch￿l[l¢S (Accounts and Reponsl Regulations 2008 only to the extent
requTred to provide a tnTe and fair view. This departure h&8 involved following the Statement of Recotnmendd Practic¢
for Glwities applying FRS 102 rather than the version of thc Statement of Re￿Mmended Practice which i5 refrrred to in
the RegUlatiOr￿ but wlllch h&s since been withdrawn.
The financial staiemenis are prepared in $terlirtg, whi¢h is the fi]n¢tiQTLal currenGy of th¢ eharity. Monetsry amouttts in
thcsc fjnancial statcmtnts art rounded to the nearest £.
The fInancial statements have been prepartd under the historical cost conveni10￿ modified io include the re￿IllatiOn of
fr¢hold properti¢5. The prinripai aGGounting poliGies adopted ￿¢ set out below.
GoTttg tottttrn
At the time of approving the financial statements, the tr￿qfeeS have a reasonable ¢xpedation th& the charity has adequate
r¢sourctt to continue in operationzl existence for the foreseeable fvture. Thus th¢ twst¢¢5 writinue to adopt the going
concem basis of atcounting in PTepariAg the finanGial statetD¢nts.
1.3 Chxritsble funds
Unrestricted funds ase availabl¢ for at thc discretion of the trustees in fijrtherance of their ¢haritable objeGtiv¢&
Designated funds are at the discretion of the trusiees and c8n be created if there is a specific projectlobj¢¢tsv¢ that they
W15h to 5p¢nd fiTnd5 On.
R¢stri¢ted funds are subj¢¢t to s￿1￿¢ condition5 by donors or gwtOT5 a5 to how they may be used. The purposes and
U5e5 ofthe restrict￿ funds 5¢t out in th¢ notes to the financial Statements.
1.4 Income
All intotning re$ourtes are included in the statement of firtsncial activities wh¢n the dwity is entitled to, and virtually
ertain to receive the income and the amount cart be quantified with reasonable accuvd¢y.
Voluniary income received by grants. donations. offerings and legacies are included in full in the Stat￿¢nt of Financial
Athiviiies when reccivablc.
Legacie5 recogniscd on receipt or otheTWi5e if thc Gharity has bceTL notified of an iTnpendiDg disknbution, th¢ amount
is know and tettipt 18 CXPCCted. If the amount is noi known, the Icgacy is treated &q a contingcnt ￿5¢L
Investsneni tAcome is included when receivable.
Other income includes income from Lnternal Or82nisations and is reCo￿ls¢d when it is r¢ceivable.

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEMETrrrs (CONfiNUED)
FOR THE YE4R E]VDED 31 AUGUST2024
A¢c•yntiryg policie5
(Cotttinw¢d)
1.5 EXpendI￿re
ExpenditL￿e is recogni5ed once tFL¢re is a legal or Co￿51ructive obliEation to traosfeT eGonomiG beneflt to a thsrd party. it is
pmbabl¢ that a transfer of economic benefjts will be requircd in st￿eMen￿ 2nd the amoutLt of the obligaiiott can be
m¢Jsurtd reliably.
Expenditurc is ¢18ssifJd by activity. The costs of trdch activity are made w7 of th¢ iotal of dir¢¢t Gosts arad shared costs,
including support wsts involved in und¢ttrJ(ing ¢ach a¢tivÉty. Direct Costs 2ttributable to 4 single activity are allocated
directIy to that activity. Stlarcd costs which contr&bute (o more Ihan one activity and 5UPPOrt ¢osTs which are not
attributable to a SIn￿e &ctivity are apportioncd behvccn thosc adivitics on a basis consistent with the use of resources.
centr￿ staff costs ￿e all0&￿ed on the basi8 of time $peni and d¢pr¢¢iation charges are 411ocat¢d on the portion of the
&%sei's use.
ExpendKtur¢ LS recognised once there 1$ a leg&1 or coTh%tructivc obligation to mak¢ ? piyrtL¢nt to a third p4rty, Lt 15
Probable that settletxient will be required and the amount of the obligation ean be mwur¢d r¢Jiably. Exp¢nditur¢ is
classifL¢d under the following activity heading..
Expenditure on charitable activities includes the provisiDn of minÉsty their2ss0¢iated support ¢osts.
Support Costs 2re those furtctions that ￿tst th¢ work of the ¢harity but do not dir*tly und¢rtgke dLaritsblc activitie5.
Support costs include premises and offjce related Costs, and govemance ¢o$ts whith support the charity's activities. These
Costs have been ailoca(ed to expendittjre on charitsble activitie$. The allo¢ati(>n tsf support ¢OSts is analysed in note 7.
Gov¢man¢¢ ￿$1S inrlud¢ thos¢ inwEr¢d in th¢ gov¢rnanG¢ by th¢ trust¢¢5 of th¢ chgrity's a5set8 ￿ld are prim¥rily
associated with wnstitutional and statutory requir¢m¢nts of eperating the G￿Lty. Govemance costs are includcd withit)
sUP￿rt Costs 2nd allocaied to tharitable #ctivity wsts.
1.6 Tangxblt fixed assets
T8ngib16 fIxed ￿Sets initially measured at cost and sub8equcntly mca5urcd at cost or Valuatio￿ of dcprccia(ion
and 9ry impainneni losses.
Fixtur&%, fjttings and equipme#t ar¢ d¢pre¢iat¢d over 10 y¢ars on a straight lin¢ ba5]5.
In accordance with Church Council rules building5 value in the accounts És based on insurance value.
No depreciauon is charged in the accounts for frc¢hold buildings on the basis that the residuYJ of the btJildirts%
cxcceds thc cost and any depreciation dwEe would be immateriaI.
1.7 Impalrment of fixed assets
At each rep)rting end date, the ¢harity reviews the ¢arrying amovnts of its tartgtble ass¢ts io d¢¢etmine whtther there IS
any indi¢atlQA that thos¢ assets have sutYer¢d an impairment los$. If any $u¢h indication exists, the recoverable 8moutJt of
the asset is tstimat¢d in order to detemiine the extent of the impairment Ios8 {if any).
1.8 Cgsh and cash equivlllents
Cash 8nd ¢￿h ¢quiv8]ents include c&8h in han4 dcposits held at call with banks. oiher short-temi liquid investments with
original maturities Of rhree months or less, and bank overdrafts. Bartk overdrafis are shown within b)rrowings in cuttent
pag¢ 9

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEMEiYrs (coNrINUED)
FOR THE YE4R EhfDED 31 AUGUST2024
Accounting policies
(Cotttiknutdl
1.9 Fin8nci21 in5trum¢nts
The charity h&8 clccted to apply the provisiotts of Sectiort I I 'Basic Financial ittstrum¢nts' and Section 12 '0ther
Firtartcial InstrLJments Issue8, of FRS 102 to all of its financial instruments.
Fiftanciai instrLJments are reCO￿lsed in the dMTity'S b8]an¢e sheet when th¢ ¢harity b¢¢omes party to the wntraGtL
provisions of the irtstTument.
Financial assets gnd liabilities are offs¢L with th¢ Det amounts presented in th¢ flnanciai stat¢m¢nts. whcn there is a
legally enforceable right to Set off the recognis¢d ellnounts and there is 9n intention to settle on a net basi5 orto realis¢ th¢
assa 8JLd settle the liabsliiy simult0￿￿usly.
B￿le￿I￿an¢[al assets
Basic financial assets, which include dcbtors and Gash 8nd bank balances, arc initially tn¢8sured at tratisaction pric¢
including transaction costs and are subsequently Garri¢d at amortisd cost Using the ¢ffective inteT¢5t method unl¢ss the
arrang¢m¢nt constitutes & fingncing transaction. where the tranS￿tIon is measured at the present value of th¢ futur¢
receipts discounted at a m￿k¢t rate of interest Financial assets cla5ssffi¢d as receivable within one yeaT are not amorrised.
B￿le￿￿on¢t￿lI1Qbi￿tles
B￿lC finamcial liabilitics, including ¢reditors and bank loans art initially r¢¢ognised at tr8nsa¢¢itsn pri¢¢ t￿1¢$$ the
gmngement constitutes a financing tran5art7o￿ where the debt instrument is tnea5ur¢d #t the pres¢nt value of the futUTe
payments discounted at a maTket rate of inteKst. FiDanGial liabilitics classified a5 payable within one year are not
amort15ed.
Dcbt instrumcnts arc subs¢qu¢ntly carricd at amortised cos¢ using the effective interest Tate method.
Trade creditors are obligations to pay for goods or service5 that have acquired in the ordinary course of operations
from suppliers. Amounts payable 2re classified &8 current liabilities if pa￿n¢￿t Is du¢ withTn one year or less. If noL they
are preS￿ted as non-current liabilities. Trade creditors are recognised initially at transaction price 8md subsequenily
measured at amorttsed cost usin8 thc effcctive interest mcthod.
Fin2ncial liabilitics are dereco￿)sed when the charity's Contractu￿ obligation5 cxpire or are discharged or cancelled.
1.10 Tgution
Th¢ ¢haTity is not $ubject to corporation t&x or any othert&xes on income or gains 8ri5Éng frotn its charitable objectives.
Critical actountillg tstimates jlldgemtnts
In thc application of the charity'5 accountin8 policies. the IDJstee5 required to tnajce judgements, estitllates oj
asswnptions about the carrying ztnounl of ￿sets and liabilitl¢S that ￿¢ noi readily apparent from Oth￿ sources. Th¢
¢stimates and ￿$0¢Iatcd &ssumptions ar¢ based on hi5toriGal experience and othw factgr5 that are eonsidered to be
relevartt. Actual results may differ from these e5timatcs.
The ¢srimates artd underlying assumptions are reviewed on an ongoing basis. Revi510ns to a￿UntIng ¢$titnates ar¢
r¢cognssed in the period in whid] the estimat¢ is rcviscd where thc revision affects only that Perio￿ or irl th¢ P¢Tiod of
the revision and fvture periods wh¢r¢ the revi$ion affects LK>th eurreni and fjjture period8.
CrÉticaI judgerneDts
Valugtion of Buildings
Buildings are included in thc accounts at historic c05L No depreCI￿10n is ¢h8rged on the builthng on thc bL8is that the
¢5timated rcsiLfual is in excess of th¢ cost included in th¢ aGcourLts and depre¢iation wotjld be immaterial.
page 10

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEMENfS (CONfINUED)
FOR THE YEIR ENDED 31AUGusf2024
Dottatifykns #nd (pff¢rings
Unr¢5tri¢ted Restricted
funds
fund$
general
2024
Total
2024
2024
Donations and offerings
89,550
14.276
103,826
Unr¢strioted
fjjnds
g¢n¢ral
2023
Restricted
fijnds
Totsl
2023
2023
Donations and offerings
90,S85
19,363
LIO,058
Investment illfottk¢
Unrestricted Utlrestrictcd
funds
fund5
general
general
2023
2024
R￿tal income
Interest receivable
43,413
5.368
41,016
2,997
48,781
44,013
Other iDcome gnd internal organKsatitsns
Unr¢stri¢t¢d Unr¢stri¢t¢d Rtstri¢t¢d
fuLds
fullds
fonds
general
2024
Total
2024
2024
2024
Oth¢T income
Int¢rLMI Organisations
3,890
100
3,990
15,790
15,790
3.890
15.79M>
100
19.780
page 11

TRtNITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3] AUGUST2024
Other income And internal owttis%ttiotts
(Continued)
Uzjrestricted Unr¢str5Ctcd
fimds
furtd%
general
Rcstricted
furt¢ts
Total
2023
2023
2023
2023
Other incorne
Int¢mal Organisations
2,165
242
2,407
15,708
15.708
2,165
15.708
242
18,115
Charit#ble #divities
Circuit DonatioJLS- Provision of Governance
¥s￿s￿ent or
Tithes
Ministry
Costs
share
Total
2024
Total
2023
21124
2024
2024
2024
Depreciation
impaimient
Circuit As5¢55mcnt share
Donations- Tithes
Provision of Ministy
InsuranGe and Utilities
Other Expenses
Inicmal Organisations
17.168
17,168
60,QQO
14,479
24.273
26,523
6.163
13.578
17.168
60.002
15,075
17.835
23,102
4,667
12,341
60,IXJO
14,479
24,273
26,523
6.163
13.578
60.0
14,479
74.127
13.578
162.184
150,190
Share of gov¢mance costs
(see note 7)
2.520
2,520
2,400
60,MO
14.479
76.647
13.578
164,704
152.590
Analysi5 by fund
Unrtstrict¢d fi￿ds-
general
Unr¢srrict¢d fwid5-
Restriaed fund8
60,000
14,179
56,545
17,168
2,934
130,724
30,746
3,234
119,782
29.509
3299
13,578
300
60.000
14.479
76,647
13,578
164.704
152.590
pagc 12

TRINrfY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL sTATE￿￿NTs {coiYfINUED)
FOR THE YE4R ENDED 31 AUGUST2024
ChAritable *ctivititS
(Continued)
For tbe yexrtnded 31 Au¥ust 2023
Cittuit DonatioMs- Provision of Coveroante
as$tssment or
Tithes
Ministry
costs
sha
Tot*1
2023
Depreciation and impairnicnt
CircuirAssessme¥rt share
Donations- Tithes
Provision of Ministry
Irtsurance 2nd Utiliti
Othcr Expcnscs
Internal Organisations
17,168
17,168
60.002
15,075
17,835
23.102
4.667
12.341
60,002
15,075
17,835
23,102
4,667
12,341
60,OD2
15,075
62,772
11341
150,190
Share of 8overnance costs (see note 71
2,40Q
2,400
60,002
15,075
65,172
12,341
152,590
Analysis by fund
Unre5tricl¢d funds- g¢n¢rdl
UTJTcsthctcd funds- designated
Restricted fvnds
60,002
13,049
46,73 1
17,168
1,273
119,782
29,509
3,299
12.341
2,026
60.002
15,075
65,172
12.341
152,590
Support t05ts Allocated to activities
2024
2023
GovertLaTLC¢ costs
2,520
2,400
Anatystd betweeD:
CharitableActivities
2,520
2,400
Governance costs consist only of Independcnt Exarnination Ftts.
Ntt movement fullds
2024
2023
The net move￿¢￿t funds is st*¢d after charginO(creditingl:
Dcpreciaiion ofowmed tangible fixefj assets
17,168
17,168
pagt 13

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEME￿rs (CONTINUED)
FOR THE YE4R ENDED 31 AUGUST2024
Trustee5
Nottc of the trustecs lor ￿lY persons ¢onAe¢ted with them) rt£eivtd any remuneration or benefits from the ch￿Lty during
the year, or the year ending 31 August 2023.
10
Employtts
The averag¢ monthly number of employees during the year Wa5..
2024
NumbeT
2023
Nymb¢r
During th¢ year £7.68112023.. £6,977) w&8 paid out in wage5. Thcre were no social security eo$ts or pension payM￿ts
made in titheryear.
Key management personnel ￿e considered to bc trustees.
There were no ¢mploy¢es whose annual remunerdtion wa5 mor¢ than £60,0(XI.
Taxation
The charity is exeTnpt frotn t2x*ion on its activitiu bec&u5e all its Inc￿l￿e is applied for chariiable purposes.
12 Tangible fixtd assets
L*nd Ind fkXttyr¢g, httlthgs
buildiny & equipment
Cost
At I Septernber 2023
2,900,000
186.888
3.086,888
At 31 August 2024
2.900,000
186,888
3.086,888
Depreciation xttd impairniellt
At I September 2023
D¢preciation charg¢d in the year
133,119
17.168
133,119
17,168
At 31 August 2024
150.287
150.287
Carrying amount
At 31 August 2024
2,91KI,QQQ
36.601
2,936,601
At 31 Au8U8t 2023
2.900,0
53.769
2,953,769
All M¢thodist Churches arc owned by tr￿SleeS for M¢thodi5t church purposes of C¢ntrdl buildings. Oldham Str¢e4
Manchester. The ￿st of acquiring the property and any development work are reflected in the a¢counts of Trinity
Methodist Churd4 East Grinstead on the basis that the Tnjsiees re5ponsibl¢ for the building and the substance of the
transaction 15 that Trinity Methodist Church, East Grinstead own the propety.
page 14

TRINITY METHODIST CHURCH, EAST GRINSTEAD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE TrEAR ENDED 31AUGUST2024
16 Unwtricted funds- designat¢d
(Continued)
The Departments fimd repres¢nts internal organisations and reflect inwmc received and expenditure paid out by ail the
intemal organisations. It ￿$0 shows the balancc of cash held on khalf of the intcrnai organi5ation5 at the end of ihc year.
The Youth Work fund represents donations TK¢ived specifically to supJx)n tctivities related to the children and youth
groups within the Church.
The Trinity Books fiLnd represents income received and expenses paid ou¢ in r¢speGt of the operation of a book shop
thc church café.
The Land and Building fimd represetits the fr￿d$ of the Church that arc ticd up in the ¢hur¢h buildsng and are not
therefore free reserves.
The Fittings Fund reprcsents monies tied up in thc fixtures and fittiTV purch&8ed for use within the church.
Th¢ Roundabouts fjjnd represents th¢ fi￿d$ remaining when the Pre-schfx>I closed.
17 Allalys￿ of ttet #sstts b¢ttveen fvnd5
Unrestricted Designated
fubd$
funds
2024
2024
Restricted
futsd$
2024
Total
2024
Fund balantts at 31 August 2024 represented by..
Tangible assets
Current assctsllliabilitiesl
2,936,601
19,936
2,936,601
171J84
104,442
47,006
104,442
2,956,537
47,006
3.107,985
Unrestricttd
fijnds
2023
De6ignated
nds
2023
Restricted
fi￿dS
2023
Total
2023
Fund balances at 31 August 2023 are rtpresented by..
Tangible 3ssets
Current 18seL￿1]iabl1iti¢Sl
2.953,769
16,290
2.953,769
146,533
94,379
35,864
94,379
2.970,059
35,864
3,100.302
18 Related party trallsactions
There were no diselosable related party transactiorL% during the year12023- ntsnel.
page 17