Charity registratioll number 1127649 (England amd Wales) TRINITY METHODIST CHURCH, EAST GRINSTEAD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
TRINITY METHODIST CHURCH, EAST GRINSTEAD LEGALAND ADMINISTRATIVE INFORMATION Trustees A Bentley SHE¢¢ J Hew¢r J BTook5 M P Bruc¢ M Brooks S Shaw P Swan M Cunuingblm S W2]ker G Bradbury L Hope AJordan Roxburgh Rev B Scriv¢us T Belltley M R Nicholls E S Jordan H I Stri¢big K Jones M odey1]e K Balfour KThaiigardjah S AAttw¢ll E V Britton (Apwirttrd S September 2025) (Appointed I S¢ptemb¢r 20251 (Appointed 15¢pt¢inbtr ?025} (Appoinied I September ?0?5) {Ap])Oin1 I S¢pt¢mbET 2025) Cbarity number 1127649 PTiucipxI address LingfJ¢ld Road E05t Grinslead West Sussex PH19 2HA Independent exAmiBer Darren HardingACAFCCADChA Riclwd Ple Dobgon Services Linit¢d Ground Floor 1_7 Statioll Road Cr&wley West Sussex RHIO iHf
TRINITY METHODIST CHURCH, EAST GRINSTEAD CONTENrs Page fnjstres'report tndepENt¢nt ¢xaTninerfs rqN)rt Stateent of fittatt¢iJL adivati¢5 Balaace sheet NoiE5 tv th¢ fiuancial statements 9- 19
TRINITY METHODIST CHURCH, EAST GRINSTEAD TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2025 Th¢ f8Cial ststements bzve been prepared ID acGoiYlanc¢ with the a¢couniillg policies s¢t out in nole I to the fmancial Stateillents and CoP&Y with tbe chaTity'S Deed of Ullio]J. th¢ ClJaritle5 Act ?011. FRS 10! "The Financial R¢portill8 SL2ndard appllcable iD th¢ UK and Republic of Ireland. 8Dd the ChariFi¢S SORP 'Accountg alld Reporting by Charities.. Ststemettt of RCe0mmlded Practic¢ appli¢abl¢ to charities preparing their accounts in aitOTdartce with the Financial Reporting Ssandard app]ic2ble the UK and Rq)ubiic of Ir¢la]th ffRS 102).. Objecttves ACtitieS The pwposes of the Methodist Church are 94d shall bE de¢Tn¢d kn hay¢ bwi since the dale of ullion the advance¢1 of: A. The Christian fAith ill at£ordsttce the doctrinal 5tslldards and th¢ disciplirye of the Methodist church., B. Any charitsble purpose for th¢ tim¢ beiug of any connexiots&l district. circui¢ local or otheT orgallisation of the Methodist Chutth; C_ Any charitabl¥ puTp05e for the timc being lif any s(Ki¢ty or instition subsid1[Y OT attcillary, to the Methodist ¢huTth. D.,In}' pLTos- forth¢ TE btillg of un). ¢.'.ant)' bethg a-haritrj S"bDidj Oi ' to the NleLkodist Chur.h. Our vigitsll is to be fftal People livillg wilh a R¢al God asking Real Questiollg" We are comtDitted to Shing the Gospel in the local conllllunity. to IneaSIng th¢ f¢llowship of believers and n)akTng discipl¢& me[nr5 leadeTS. W¢ believe the Bible is the iJJspired word of God. Jesus Chrisi is th¢ ollly Son of God. By praytt. Bibl¢ study alld list¢lliDg to His voiG¢, th¢ Holy Spirit equips us to do the will of God. Everythsng w¢ do should 8ive glory to God. It is ouraim to.. Welcome all who come roTrinity Methodist Church and encouT28e tbem io becolnt part of tbe Church fally. FosteT, thtougb our wotsbip. the exp¢ctation that the Holy Spirit will WO people's lives. chall8g theDi foT th¢ better. Numire spiritual groiwh by meeting lugetheT for fellowship. prayer. Bibl¢ study aDd te¥hing. lidertake evangelisiic outreacti to th¢ 0¢as co]nmuniLV. Ertcourage the preacliing and teaching of the Gosp¢l. Develop relation511ips and sbaTe each Dtbtrfs nttds and burde]Js. Provide oppomjnities for indil'iduals to dev¢lop theiT 5Pitirnal gifts and service. Be of service io the local coinmullity. Ensure that v¥orld mission is encouraged, th be aware of 91 to respond to the needs of Cbrisvs bY worldwide. OUT objecttV¢S 8r¢'. The provision of rtgular acts of WOTship that are open to members of th¢ Church and non-members alike. The t¢aching of Cbtistianity througb senDon& courses and stDall grollps. Pastoral Work in¢lUdg visitiDg the sick tttd btreaved. Pn)motion of Cliristianty thTOU8h staging eveJJts and services. isicll of i'ar.ObS ¢lubb Ii'ith a chrify e'.DS, a£lJding clubs for -hildr.ull young peoplc. scnior citiz¢r4 m¢TJ'5 and wom¢n's grobps. Supporting other chariites IJJ the UK and overseag finallcially and with prayer. Provision of daily Tefrethments via our Cafe to encourage awaten¢ss of all of th¢ abov¢ 8¢tsvities. Active involve¢1 in the tommlltiity focused oiitreacll activiti¢5 of F{baL Street Pasiors ond C]Jristiatts Again# Povety (CAPI. Publit beDefjt The ill hdNt reftjll'ed to the guidaoce ID th¢ Chati.-' Co]]]nili•SlQll'? gtual guidoDre on Piibil beest A7¢11 F¢}"5¢18 the ChaTiry'S aims and objcctiv¢s in plalllling lis tUre activities. Jn particulw., thei. hav¢ con$ideTed how p1aled activities will contribute io the aim5 alld objectives they have s¢L Athievtments performance The Annval Chrch Report wepaTcd for the Annual Church MevtiTrg in April 2025 d¢tails Tnany of the a¢hi¢vem¢nt$ and perfonnaii¢¢s of tile Chttrch for the vcar to 3 IstAuqust 2025. poge I
TIUISITY METHODIST CHURCH, EAST GRINSTEAD TRUSTEES, REPORT (CONTJIYUED) Fnp T.up vrA p rATDED 3 1 ArrryTCT ?0?< Higtdighc5 for the year tntlude: - Colltinued operation of tbe Café (MtsTLdry-Frsday in Term ttinel. - Cburch Vision Day. - EngBgenient with Churthts Together- T)8rticularl%' ReTllCtnhrance snd Ciood Fridal. Servi¢¢. -Attendgnce of ouryoung P¢ople at 3G¢n¢rat¢ (UK wide MethLKlistYouth Weckcod}. - C¢l¢bration of the 2 year anttiversory of Messy Chunh. - The running of a children's h<%liday olub F¢bNary balf term_ - Chri5tsnas Iullch wls prowided foi. tbose lÉving on their i)Ivn. - Trillity MesstThg¢rs PUppetTe8 continue to i'isit loca] prunary schools and carehOe$. - Appointillg att Inclusion ChP10. AV. - btsllllnuiag LViOJltiiiy uoIJJmiJIiiDll SeTViL¢ at Stiiaon Care home sna wor&iJip ai Jt s Prin? Jciw(pi. - Creation of the Prayer Space & Cr¢&tiv¢ Ar¢a. 12. - Community Fun Day to ¢cl¢brdte tbg 10 years sinc¢ t&e cotnpletion of the r¢buiiding of Trinity- 13. - Tithing Contributions 8s reported Tiifjty News. 14. - Services supported by Si.Lers & Sp¢ak¢r5, Open Doors 8nd Ftiettds of Cbildrc The Church's incorne Gones MadY from offeritsgs, donations. l-eie1ettl 2ivins 2Dd biriTrg out of facilities. Exwditur6 l5 primarily on Cburch &lmxllistratio2L the Allu81 Circuit AsscssmenL Church activities, donstions withiv M¢thiylxsm eYterna]ly, maittten2tt¢t uf the premises. The CircDit provides millisty for th¢ Circutt churches, itieluding btipcnds attd comJJLodatiop. Th¢ chUh Accounts include the activiii¢s oliDl¢rnal orwisations. ien possible fud8 are inveed irt a deposit accoTJnt wAtb the Central Fiywice Board of the Methodist chur¢ provides inv¢5trn¢ntRnanageLnent St1¢e$ th cbttrthes. Th¢ Church h8s a coffjpreh¢tLSiVe iDSur&et policy with Methodist Insurance plc. Th¢ TTUSte¢s for Nfd&odi5t Church Purposes act zs custodian trustees forth¢ church propErty, and provÉdc suplfttb1ft their r¢mit. The Statfflxent o¢FinantiaI A¢tiwAtj¢s on pau¢ 6 shows net income resourG¢s for the year totslled £57:110120?4.. £7,683 net xn¢ome resourceb). Reserves Policy The ResenTe for the G¢ll¢ral Fund. ¢x¢Iuding the net value of t¥Lwble fLxed assets th¢ Inves1Ct pft)pety whith il]iquid fimds, is held agaitLSt ftrture expcnscs alld 3JtLowits to betweern 50Q/a- lo/ ofth¢ thurch's atjnual expendi¢ur¢. At il 51 Augu ?0?5, the R¢s¢rv¢ was 84YD oFfvtse budgeted exp¢yS. Future P]aJs We wll continue to use ourpremises to worshtp th¢ Lord and welcome th¢ Holy Spiri¢ through avlety of services artd 2ets of worship. Wc hav¢ a tth stsrn8th¢n alld grow ourfellowship in ternis of faitty knoM.ledgG number& SpirialIty d passion for Jesus. Wt also plan to cotInUe r&qchirAg out and serviTh8 oyr t97 ¢OLWllunity in as matty ways as w¢ ¢aLL m8k-itig full us¢ of our ¢xc¢lleni tlI111¢s. To aid us itLthis. plaa io appoÈrrt ayouth 3Dd Communiry Worker in th coming year. Frosfl S¢pte)nber 20?5 our circui¢ Redhill and East Gtiitst¢ad. Ivill be uniting ivith theDothiti8 al Elorslkam Circuii to forni the Gatwick and Mole Vall¢y Circuit. The effects of which be seen in time but we hope our mutual sknaTing with oth¢r IDcaL Metbodist Churches will benefitMinister& con¢tionS and importantly ih¢ work of God. Followiug th¢ Church Vision Dav attd thscussions with the Stewards Leaderthip Teojll ISLTh attd Church Council. a new Vision stameni was agreed. Our aew vision is io be *¢al P¢opl¢ livillg with a Real God 4skng Real Qut5tion5. The hope is that thi5 will allow us to expli>re s(x)Jeoftb¢ more difficutt issues gffeaittg 0r own but also ¢oni¢ alongside those in our wn)munits' who are sear¢bing for faith. Et2
TRINITY METHODIST CHURCH, EAST GRINSTEAD TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Strnctsre* EDvernan¢e and management Trillity Metbodist Chuirh. E&st GTill5tea4 was Tegistered as 8 c]Jarity on 21 January q009. It is governed by theD¢¢d of UDioll {19321 attd the fvIetliodist Church Act11976). ABentley S H Bntce J W Starlxllg RAD¢w J Hewer R J Starling JBTooks M P Bruce M Brook5 PFOX S Shaiv Pswa P Oakley (Resiglled 31 Allgusi 20?5) (Re5igDed 31 August 2025) IRe5ig))ed 31 August 20251 (Resigllcd 31 August 20251 S Wa]ker G Bradbury L Hope AJoidan J Roxb R, B Scrivens TBtlltley M R Nicholls E S Jordan H I Striebig K Jones M OdeyiDde K Balfour K Thang8r&jah S AAttwell E V Brittoj) (Appointed I September 2025) (Appointed I Septetnber ?025) (Appointed I Sept¢inb¢i 2025) (Appointed I September 20?5) {Appointrd I SwLtmb¢T 2025) Jill Brooks r¢s]Ed 8$ alrustee on 31 Au8USt 2025 and wa5 reapposnted 3 December 20?5. Rteruitsllent and 4ppoiBtllLent of trustees TNstees are appointed by th¢ Church Coutkcil at theAJJnual ChLJrch Meeting. Some Trngtees OCLUP>' spe¥ific positions ¢g Treasuier. Church Steward. Potential trust¢¢5 iDviled io see by direct approach frotn the Cbai]Tran or Church Steward, a]thollgh an adNertistmcnt may be placed in the Church magae or newsl¢tter if specialist sk.ills aTe Tequired. Induction and training aTE handl¢d by the previous occupallt of the FQ5¢ orth¢ Cburcb Stewards. Oryanisation Struetyre The Church CouDeil, w4xose men)bers are the TTU5t¢¢4 has authotity attd oversight over the whole 15 of the ¢hurc&. ticluding mallagement of tb¢ prop¢rty. AirtLS and ttiethods. the d¢teiThinatiou and PUTSUit of ]x)licy and the deielopmw]t of its av2ilable i%sources are its proper r¢sponsibility. It has appointed a nuJ]Jb¢r of con]mittees- Finance: Property, Pastoral. OL)treach and Youth- which hae authority in their areas of reSnSibIlity IO initiate 8CtiOll, ctrordiuate WOTk done ill the ChurdL advise the Church Couucil report to it. pagt 3
TRINITY METHODIST CHURCH, EAST GRtNSTEAD TRUSTEES, REPORT (CONTINUED) FOR THE YE4R EIVDED 31AUGUST2025 K¢y Management Remunerntivn There are no key matta8¢m¢ni ¢tnployed by the Church. For211 employees the Methodist Chwch Lay ETnploye¢ pay rates are used to (ktermine pay Tates. Use of Volunteer5 The Church by its very natur¢ ts largely support¢d and run by volunteer& aod it could not fijnction without th¢tll. The Church only uses piid sraff when arole is too onuous for avoluntctr to handlc. Th¢ tr1¢¢$, rwrti¥as approY¢d by the Board of Trustces. Rtv B S¢riveMs TTUSi¢e Datcd= 4 Mar¢h 26 page 4
TRINITY METHODIST CHURCH, EAST GRINSTEAD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINITY METHODIST CHURCH, EAST GRINSTEAD I repon to th¢ trustees on my exa]]]ination of th¢ firt2ttcial stat¢rn¢nts of Triruty Methodist Churth, East Grin5te8d (the ¢harity} for the y¢ar ended 31 August 2025. Respon5ibiliti¢s and bAsis of report A5 the trustees of the ¢h3rity you are responsible for the preparation of th¢ financial 5tat¢mwts in accordance with th¢ requirements of ihe Ch8ritiesAct 2011. I pOrt in respeci of my ¢xamination of the ChIty'S financial statements carri¢d out under 5¢rtion 145 of th¢ Charities Act 2011. In carrying out my exzmit)ation I have followed the DiTe¢tions wven by the Charity CoTnmission un(kr section 14515}Ib} of the Charities Act 2011. lttdtpendent examitttr's statern¢nt Your attention is drawn to the fact ihat th¢ charity ha8 prepared the finmcial tstetnents in accoTrknce with the relevant ver5i0n of the Siatement of Recommended PTactice applicable to charities prepating their financial siatements in accordance with the Finsncial Reporting St3Ddord applicable in the UK and Republic of Ircland (FRS 1021 in pr¢fcTence to the Accounting and Rep)rtin8 by Charities.. Statement of R¢commended Pr&cti¢¢ issued on l April 2005 which 15 referyed to in the extant regulations but has now been withdrawn. l understaLJd that thi5 has been don¢ order for the financial statements io provide a true and fair view in a¢cordanc¢ with UK Generally AcceptedAccounting Practice. I have completed my ¢x8mination. I confirm that no matters have come to my attentiot) in connection with the examination giving me cause to b¢li¢v¢ that in any Tnèterial respect.. accounting records were not kepi in r¢5pect of the charity a5 T¢quired by section 130 of the Ch9riiie5 Act 2011. the financial stslements do noi accord with those records., or the financial statements do llot CQTnply with the applicable requir¢m¢nts concerning the forll) and content of ffftancial staternents sei oui in th¢ ChaTities (Account5 3nd Reports) Regulations 2008 other than TY requirement that the fiDancial staiem¢nt5 give a true and fair view, which is not a ]natter considered a5 Part of an independent examination. I have no concerns and have com¢ aCT05S no Other matters in Connection with the examination to which attention should be drawn in this Twrt iti order to enable a properunderstanding of the fjnancial stJt¢menis to be reached. Datren H2rding ACA FCCA DChA Jknchard Place Dobson Services Lirnit¢d CharteredAttountan 1-7 Siaiion Road Crawley Wesl Sussex RHIO IHT Dated.. 7 March 2026 pag¢ 5
TRINITY METHODIST C1[URC EAST GRINSTEAD STATEMENT OF FINANCIALACTtVITIES INCLUDING INCOME ADID EXPENDITURE ACCOUNT FOR THE TrEAR ENDED 51 AUGUST2025 Current fittantlal year UDrestricted Unr¢stii¢ted fudS funds ¥ttraI de5ign*ted 21125 21125 Restricted fuDd$ Tothj Total 2025 2025 2024 NoteJ IRtotne and endowments fmM- Don2tion5 alld l¢uaci¢s Inve5tsnettts Other income 101.68) 50,129 4Jll 30,58? 955 17.103 19.699 151,966 51,084 21.454 103.8?6 48.781 19.780 40 Total income 156.1?5 48.640 2?4.504 17?J87 Expenditure on: Cboritable activities lJO,759 29,618 7,017 167,J94 164.704 Total expenditure 130,759 29,618 7.017 167,394 164.704 Net income 57,110 7.683 TraD5fers between fu] (6.493) 6,493 N¢tmovement in fvnds k8.873 25.515 i7.110 7.683 ReeoDtiliatioll of fuuds: Fusjd bai8ttces at I September2024 L04.44? ? 956,537 47.006 3,107,985 3,IOOJ02 FuDd balances at 31 Augllst 2025 123.315 ?.98?.05? 3.165,095 3,107,985 The Stat¢11 of fEllallci21 activities incLudes all gains alld l(Isses recwised itl th¢ y¢ar. All ineome and pendtthe deriv¢ frojn contitiuins activities. page 6
TRINITY METHODIST CHURCH, EAST GRINSTEAD STATEMENT OF FINANCIALACTIVITJES (CONTINUED) INCLUDING INCOME AND EXPEIYDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2025 Prior fiD%nci41 year Uknrestrlcttd Unrtstritted funds [lld5 general deSIgted 2024 Restiieted Total 2024 2024 2024 Notes lkneome ekndowmeknts froth: Dollations attd legacies lrtvestments Other incottie 89,550 48.781 3,890 14,276 103.8?6 48.781 19,780 15.790 loo Totat ineom¢ 15,790 14,376 172,387 penditure oll: Chajitsble actii'iiies 130.724 30,746 3,234 164,704 Totsl eipenditure 130.724 30,746 3.?34 164.704 Net ineomel{eipeDditur¢) 11,497 114.956) 11.14? 7.683 Trallsfers between funds (1,434) 1.434 Trlet movement funds 10,063 (13.522) 11,142 7.683 Re¢onciliatioD of funds: Fund balaJ)ces al I September 2023 94.379 970.059 35.864 J.100,302 Fund bAl&nt£8 at 31 Au£llst 2024 104.442 9.956.537 47.006 3.107,985
TRINITY METHODIST CHURCH, EAST GRINSTEAD BALANCE SHEET JT3J JTTnficT2(175 2025 2024 Ftxed assets .JL6,96i Current as$ets Debtors Cath atbatsk in hOd 13 21,644 171,088 2J9 ?88 194.731 cdItors." f8JIing due witbln olle year 14 123.4021 (23.348) Net current assets 238.130 l71,?84 Total &ssets Itss eurrtDt liabllities 3,165,095 3,107.985 The funds of the Eharity RestrkcÉed ittcome fLJnds Unr¥striLi¥d fUd5- tsen¢ral UDr¢stri¢ted Ld$- designat 15 16 17 47.006 104.44? 2,956,5i7 ?,9V,052 3.165,095 3.L07.985 Th¢ fin8ClaI stat¢meLts were 4)proved by th¢ knstees ott.... ABentley Trnstee . B Scrivens Trnstee pag¢ 8
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Actounting policie8 Cbarlty lttfomsdo TTinity M¢thodi5t Chwch, East GTinStead is a publi¢ b¢J]efit e]Jtity, MTrth r¢gi$t¢Ted offi¢¢ Trinity Methodist Chutt Iingfi¢ld Road. East Grins%ead. West Su&*x RH19 2HA. The Iacl&l statements bave been prepa]Ed iD accordance with the chaTity'$ 8overnittg dOcutt, tbe Charities Aci 2011. FRS 10? "The Financial Reporting StaTJdard applicable ill th¢ UK and R¢publi¢ of Ireland, and th¢ Chyrities SORP 'Accountitig and Rq)Drting by Cbarities.. Stat¢mellt of Recommended Practice applicabl¢ to charities preparing th¢iT atcounts in accordance with the Financial Reportlll8 Ststtdard applicable ill the UK and Repub]i¢ of Irclattd IFRS L021" The charity is &Pllb15c Benefit Entity as defin2d by FRS 102. The C]1 has taken adv8Ltage of the provisions in the SORP for charities not to prep8re a ststemellt of cash flTr5. The r]JJatt¢ial slateents have departed from the Charities (Accouttts attd Repoftsl Regulatiot)s 2008 only to the extent quired io provide a tru¢ a]O fair view. This depaTlure has involved following the Siaiement of Re¢Dmmended Practice for charitie5 applyillg FRS 102 rather than the v¢rsiou of tbe StsteD]¢nt of ReC0Meded Prdctice ivhicb is refe]rcd to in tbe Regulations but 1¢h has SiDee been withdrawEL The financial statements are prepared ill sterlin& which is the functional c of the charity. Monetary amounts in Th¢ r]nan¢iai 5tat¢ments hay¢ been prepd under th¢ hisiorical cost conv¢Dtiou. ]]iodifi¢d to includ¢ th¢ revB]u&tion of fr¢¢hold properties. The priDcipa] accoulltillg polscies adopted are set out below. 12 Gothg eoneern At the &ink- of appro18 tkc fm&n¢ial ststeLJents, th= ISt¢S hav'e a reasonabl=-xp¢c'ation L4ai th- c4ari)' has ad¢qLa:e resouTces th tontiDue in opeToiiollal e%isiell¢e for the foteseeable fune. Thus the tnjsiees continue to adopt the going Concern basis of accouJ)tin8 in prepsring tht finaDcia] ststements. IJ Charltsble fundi U]Jrestri¢ttd fimds ar¢ available for us¢ at tbe di5cretiott of th¢ tn]ste¢s io fiutberance of the charitable objcctives. D¢s1Jated are at the discretion of tbe tsustee5 and call be cre4tsd if there is a sp]fiC projertlobjective that tbey wish to SPCDd funds 012. R¢strict¢d fimds are 5ubj¢ct to specific conditions by dollors OT ntOrS as to bow they may be used. The purposes and Uses of the restricted set offi iti the Jot¢S to th¢ fin8DciaS st2tements. 1.4 In¢ome All illCOniDg r¢slTc¢S are Includ ui th¢ siatrmettt of fancial activities when the charity 15 elltitl¢d io. vittyally ¢rtain to [e1v# the and the amount can be quvntified with r¢asonabl¢ ara£>.. Voluntary ittcojne Teceived by ts, donations and offersngs are included lli full in the Statement ofFxtwi¢ial Activities i¥h¢n r¢r¢iTrable. Legacies are recogDi5ed on rKeipt QT otheThwise if the c]Jarity bas beeB Jotxfied of ajj imwding distriblltioJL the amount ig know and receipt is expected. If the a]J]ount is not kllowtt. the le8acy is treated as a coniingent as5¢t. ljjvestrnent income is includ¢d when T¢]ab]e. Oth¢T Jncojue ]llclud¢5 inGOtne trom Internal Organjsations and is rttognised when il Is Teceivable. page 9
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENfs (CONfINUED) FOR Tuf vp.dK• FWDpn ¥1 A JT CJJfsT ?0?¥ Aeeoutstimg policies {Conttnved) 1.5 pendItUre probable that a tratssf¢r of ecDno]nic E¢llefits will be T¢qUEr¢d in settleen4 wd the amourtt of th¢ obligation >) be me¥5ur¢d reliably. Expellditure is tlassified by activity. The costs of each activity 2re mod¢ up (Ff the total ofdtrett eosts attd shar¢d cosL%, including support Costs involved utkd¢rtaking each adivity. Diwt costs Ittnutsb1e to a e activity ar¢ allocat¢d deBtlY to that activity. Sbot¢d oosts wbich contribute to more thats otte actTvAty aud supp1 co#s which ar¢ not atiribut2ble io a singL¢ activlty are apportioned between ihose activiiies on a basis ¢onsisrts( wtth the us¢ ot resources. Central staff tosts ère allocated on the bj5 oftimc spent. and depreciatioD charges art alloted on portxon of the as's us¢. Expenditure is IKogoi%d OD¢¢ there is a legal or con5tTuctive obtigatioll tQ TDake a plneDt to a third pty.. it is probable that s¢ttl¢m¢nt will be reqtjired and th¢ omount of the obligativn ran b¢ measured reliably. Expendrture is cl2¢¢ifieA_ Isndpr thp !nllow.1nn 2CtiI?.1ty Erypendittu¢ on Chitable activi15es incllld¢5 th¢ provision of ministy, atsd their gssociated support ¢05ts. Support costs are thos¢ funaion5 that aS$t the WQTk" ofth¢ charity but do Lot dtreetly uudertak¢ ¢Jwitable activities. Suppoit co%ts iDcluLle premiseb and offi¢¢ related costs, alld oovetntnce costs whych supportthe charity's 8ctiviti¢s. Th¢ ostsbav¢ been allocated to expetsdiwre on charitsble actÉvttie$. Th¢ allocatiou of support costs is aLalysed in not¢ 7. Gov¢rDaDce co%ts include those ittcurred in tlle ¥overuBnce by th¢ ttuslets of the ch3Titys assets w]d 8re pri]ntily striated with ConstitiOnal and statOry requirerncnts of operatinrF the cl&&ity. Gov¢rnanc¢ oosts are incLllded within support costs alld alloeaied (u ch3ri1able activ%ty cost5. 1.6 Tangib(e fjxed assets ible f]xed assets ar¢ inittajly Elleasured * cobi and $ub5¢ou¢nthi rn¢asured at ¢ost or valuatioa. net of depreciatio attd gtLy impairtB¢nt lo&¢$. Fixture& fittin8s ¢qUiPt ar¢ dweciate41 over IQ years on # straighÉ lin¢ basts. Jtt 8ccordanc¢ with Chwch Covnci] rnles buildg& w21e in the a¢counts is based on insurall¢¢ vaIue. No depreciatio ts ch3rg¢d in th¢ accoults for freehold buildings on the basis that th¢ r¢sidual valu¢ of th¢ buiIdiJJgs 1.7 Impairment of fixed w¢ts At ¢ach reporting end dale: the cbsrity reviews the carrying aToouots of its tanLTible ass8 to deierniin¢ whether thw¢ 1$ ally 1lldicati0 that those ass¢ts have suffer¢d impairtttent Ioss. If any such indication exisE the r¢cov¢rabl¢ amount of the asset is estimated in orderto det¢rrdin¢ ¢ &xtCELt of tlie iPETJeDl loss (if any). IA C#sh eqVakllts Cash and ca51L ¢quival¢nts ittelude cash in hgod: d¢p05its held at call with bank& tsthv short-lerm Eiquid investments with orjoinal maturitics of three Inouth5 or 1¢5s. and batsk overdrafts. BaTth ov¢rdrafts ar¢ showft withiii boOW1ng& in curyent page 10
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FtNANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Accounting poli¢i¢s (Contillutd) 1.9 nanCIAl IstMents The charity has elected to apply th¢ proiisions of Section 11 'Basic Financial Instruments. attd Section 12 '0tber Floan11 I5£5 Issucs, tsf ERS 10ti to all of fjnallcial irL5tr13mCiLts. FiDanciaI illsments are recognised in the charitys balattce sheet when the charity becomes party to the contractua] pioTrisions of the illstrumenL Financial assets and liabilities are offseL with the net amounts presellted it) the financial ststemeDts, when there is a legally cnforeeable rigbi to set off thc recopJised aOnts attd there is att iJJteJJtiott to settlt on a ttct basis or to r¢alise the asset allu setrie the iiaijiliry simllltsneousry. Basic[InaueiRlusseis Basic fTnaJJcial assets: which include debtOTS attd cash and bank balanc¢& are initially measured at transaction pric¢ iA¢ludirtg transaction costs and are subsequetttly carried at amortised cost usirt8 the ¢ff¢¢tiv¢ illt¢rest method utslcss the rrongetnent cortstithtes a financin8 transaction, wheTe the tr8nsaction is measured at the presetti value of the future re=t'.pts d..'SCQUllted gt a arket Tate of iDtere<. Fillallci&l L£5ets c]51f1¢d receii'able iiithin oDe )'eaT are not aVrtIS¢d. Basic r]]]Hnci31 liBbilit1¢5, including crtdilors Ind bank loans iTLSthally r¢ctsgnised xt transaction PTice the aitBTl8etnent £oDstitutrs a fi]w]cing transR¢ti], wh¢r¢ the (kbt instrument is m¢asured the PTese]It value of the future payThellts discounted &t a [k rate of interest. Fillllllcial liabilities classified p&yRble within oThe yeaT ¢ nol OrtiSed. Debt ittstruJ]Jents are subsequettdy catyied at amortised cott, usitig the effective illkrestrdte method. Financial liabiliti¢s derecognised when the charity's contracbjal obligations expire OT are di5¢barged OT cancelled. 1.10 Taxation Th¢ charity is llot subj¢ct 10 corporatiou t&x or ètty other tsxes on income or gains arisittg trom its ciwitsble obje¢tiYC5. Critical aceouDtsng e5timate5 jvdg¢meDts In the application of the ehariry's accounting policies, the trnstee5 are required to make judgetnents. ¢stimat¢S apd 8ssumpiions about the cgrn'itlg amoullt of Bs5ets and liabilities that are ttot readity apparent from oth¢T sources. The estitt&ilKtS atssociated aSsuPa0) are based OJ h55tori%al ¢ATreriente attd other factors that dre OrISdered to bc Tel¢N'8nt. Artu4] r¢sults differ frotn these esLiniaies. llie esiinTraies and underlying assumptians &re reviewed oll all ongoing b&8is. Revistotts to accoyuting ¢stunates are rccogJis¢d ill di¢ P¢Tiod in which the egtimate is relised where the rei'jsioll affects onty that period, tbe period of th¢ revisioD and future penods where tbe revision affects both currellt and futur¢ P¢Ti(xJs. Crltital judgements Valuation of Buildings Buildings are in¢luded in the accouttts at historic cost. No depreciation is ¢harged on the bui]ding ott tbe basis that the estimated residu21 value ss ill excess of th¢ rvs¢ included in the accounts and depreciation would b2 illlltjaierial. Page 11
TRINITY METHODIST CIIURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMKNrs (coririLYUED) Fo Tuf YP.a Tr rA?nrD 31 3TTfLIST20?4 Income from donations xbd legacie Unrestrlded Unre5tri¢ted Restricted TotAI gelleral dcsiunated 2025 2025 2025 21125 Donations ad gifts 101.685 19.699 101,68) 19,699 151.966 UHrestritted Unrtstrlet¢d Restriet¢ fllllds d5 general designated Total 2024 2024 2024 2024 DonAtiQU5 aud gifts 89,550 t4,?76 103,876 89.530 IOJ.L96 Incom¢ from iDvestTrnettts Utr1ded Unrestrlded nds general desl2hXttd 2025 2025 Total Unrestricted UJJrestritted d& geryeral 2024 Total dlgOted 2024 202S 2024 RetttaL inum¢ InterB5t receivable 44,131 6,953 43.4L3 5.368 5398 955 5.368 50,129 955 51.084 48.781 48.781 Other iDcorn¢ Unnstricted Uknr¢5tri¢ted Restiicte41 rllnds fuuds funds gtteral destgllated Total 2025 2025 2025 21ns Other incom¢ ITJternal Organisatious 4.311 4.351 17,103 4.3LI 40 21.4)4
TRItyrrY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANcL STATEMEIYTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Other in¢om¢ ICoDtiDueil) Unrrstritted Unrestricted Reshicted futtds fuDd5 fllllds geDer*l designated Tothl 2024 2024 2024 2024 Other i]Jcome lllterna] Or8attisations 3,890 loo 3.990 15.790 15.790 3,890 15,790 loo 19,780 Expenditure eh4ritablt ¥¢tiviti Clrtuit DonAtion8- Provision of Iuternal 8s4essment or Titbes Ministry Organisation$ 5bare 2025 Totsl 21J25 2025 21125 2025 irect Cts Depre¢i2ts0rt and impaimjent CiTLWii Assessment share Don2tioLs- Tithes Prol'isioll of Ministy ILSUTattce attd Uti]ities Other EKpenses lttternal Organisations 14,636 14,636 60,000 13,795 28.802 22_589 9,950 14,982 60.000 13,795 28,802 22.589 9,950 14.982 60,000 13,795 75.977 14,982 164,754 Share of 5UPPOrt and govern4nce ¢0stJ ls¢t ttote 7) Governance 2.640 2,640 60.000 13.795 78,617 14.982 167,394 An&ly5is by futtd Ullrestricted tunds- general Unrestricted fulld8- desigttated Restricted fimds 60.000 13.391 57.368 14,636 6.613 130,759 29.618 7.017 14,982 404 60,000 13,795 78,617 14.98? 167.394 Page 13
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINATrIClAL STATEMENTS (CONTllYUED) pnp T.ITP YPJ P FArnpn gi A TJGTfs. T ?n?4 EeDdits charltablè atthi(ie5 (COntined) Previous ye£r: Circuit Doknxtlott$- Pro10 of Internal Totsl share 2024 2024 2024 2024 2024 Direet Costs D¢pr¢ciation )d impatrmtut CircuEt Assessmellt share Doations- fithes Provision of Minssty Insurance a])d Utilitiss Other Expcn5es In1¢r1 Ctrganisati¢)ns 17.168 17.168 60.000 14.479 60.OOQ 14,479 26,523 6,163 ?6.)23 L3.578 60,000 14.479 74.127 162,184 Share of support alld governalltt costs (see 0t 7) Govemante 2,5?0 60,000 L4.479 76,647 13.573 164.704 An#Iysis by fund Unrestiicted frJttds- gejjeral UJ)Je5tricted tunds- deSIated R¢5tricled ttdS 60.000 14,179 56.545 17.168 1934 iO,746 60.000 76.647 13.578 164,704 Sttpport e05ts #]locg4tsd to #etrvxtses 2025 2024 Govetnan¢e costs ?.??O Analysed btheeD: Provision ofministy 2.640 li20 Goi'ernance costs CL)nsisi ott]y tsf ldePendent Examination Fe¢s. Net moveme¢ in 2025 2024 Th¢ nct movejnellt fiwds is stated afterehar8insll¢rediiing)". Fees paF2ble forth¢ Éndependent examination of tlL¢ charity's fuwiciai statements IkpreriiotE of owned tsllgthle red assets ?,640 14,636 2.)20 17.168 wage 14
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Trysle None of the rnLStee8 lor aDy persons cotUL¢Cted wth thetnl r¢c¢ived rernllllevdtion or benefjts from the chajity duriDg tbe yeBr, or the yearending 31 Auwjst 20?4. io Employee4 The av¢r4g¢ month]y number of employees during the year was.. 2025 Numb¢r 2024 Numbtr During the s'ear £8,125 12024.. £7,681) was paid out ID wages. Thw¢ w¢r¢ Jjo sorip] SefUTity costs or pension payments ade in either year. The chariti s key managemellt per50nn¢l th¢ tnth¢s, and no remurterttiott was paid to them during the year. There We tso employees whose annual remunerdtioll W8s more than £60,000. li TaxAtio The charity is exempt frts tsxatiO on its activities be£aug¢ all its iDCOme i5 applied for ¢harKtabl¢ PU4K)ses. 12 Tangible fixed assets Lattd attdFlxmJYs,fttdllgs bwlhlkny & equipment Cost Ai I September 2024 Addition$ 2.900.000 186.888 5.000 i.086,888 5,000 At 31 August 2025 2.900,000 191.888 3.091,888 DePltion imp4irrncnt At I September 2024 Depreciation charged iD the year 1)0287 14,636 150,287 14.636 At 31 August 2025 164.9?3 Cxrr)Ing Amount At 31 August 2025 2.900.000 26,965 2,926,965 At 3 1 August 2024 2.900,000 36.601 2.936.601 All Methodist ChuTches are Owlled by trustees for Methodi church PWTQS¢5 of C¢ntral buildings, Oldhattt Srreei Man¢hestrr. The cost of acquiri]J8 the propertv and ally developmzni work are refie¢i¢d ill the accounts of Trinity Methodist Church. East GrIStead on th¢ b8si5 that the Trustees are tespottsible for die building and the 5ubstau¢¢ of th¢ tran5acliun that Tntuty Mttbod]sl Church, East GTinst¢ad owrk the proFW. page 15
TRINATY METHODIST CIIURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) POP TFIP yP.AP E.IVDEn ?? A TTfLTST ?IJ?5 13 Debtors 2025 2024 Amounts fallillg due one yeAr. Accrued income 21.644 14 Credltors: amounts falliug due TrithiD otyear 2025 AwuaLs 8Ld deferrèl ?3.4Q2 15 R<stri¢ted funds Th¢ r¢stricted fim¢ls of lh¢ chuity comprise the urtexp¢nd¢d balattces of donations and grdois held on trt subjecs to specifi¢ coJditiotss by donors as to knw they may b¢ u5¢d. At I September 21ll4 IDcomiDg re50urc Resollt$ At31 Agll$t èxpettd 202) Bekevoleot Fund Key Ikposits Buildiug Folld Lay Assi5¢ant Fund Propcty Fund Youth Work Kitchen Rdeweltsptsleut Fund 1,067 995 3.493 11.671 1,135 40 {4Q31 {801 (3,4931 1.799 9i5 11,671 36,997 13.104 587 4.873 11,894) (1.147) i,993 47,006 19.739 17,017) j9,7?8 Previous year: At I September 2023 Res0¢5 At 31 August xptnded 2024 Benevoletyt Deposits BUildg Fund iayAssislant Fulld Propeo. Fund Youth Work 1,072 91) 5.317 11.671 11.985 4.904 295 loo 1,067 995 (?0) (L,8?4) 11,671 ?5.787 13,802 179 11.090) 35,864 14376 47.006 paBe 16
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FIWANCIAL STATE,VEryTS (CONTLWUED) FOR THE YE4R EJVDED 51 AUGUST 2025 15 Restri¢teil fund$ (Continued) The Benevoletti Fund represents monies Tec£ived that can only b¢ u5¢d for b¢nevolentpurposes. The K¢y D¢p05its Fwid r¢pres¢nts tDoDey received in reScl olkey deposits and is h¢ld subj¢ct to bEiusrepaid. The Butlditi¥ Fund represents donations received that are to b¢ 5P¢lJt oll r¢building the cburch. The Las',I5S&stsllt FuDd fPTesEll'& Gl-s &i'.yti8 in ordtrto fi]nd the s212ry' ii'hell a Eeii. L2)'.Issistant TJJ¢ Propvty Fuud represfflLts dotsatiotts yeeexved for the PUTP05e of spending on the prop¢rty. Theyouth Work Futtd rwestnts monies r¢ceiv¢d for the pwpose of spending ott ttltieS that are related to the chiidr¢ll and youth groups within the thur¢b. The Kitchen Redevelopment Fund represents income received to fund the kitch¢n r¢fvTbiSbt. 16 Unre8tr&cted full Th¢ uJ)f¢5trict¢d fund5 of th¢ cbaTity eomprise the utsexpettded b21ance5 of donations alld which are subject to specific conditioJJs by donors and grdlltor5 a5 to how tb¢y Knay be used. At I September 2024 IncowiDg Rtsources expended Transfers At 31 August 2025 General funds 104.442 156.125 {I30,759) 16,493} 123,315 Prev&outs year: At I Stptember 2023 Resou¢$ expended Transfen At 31 August 2024 resourees Gcneral funds 94,379 142.221 (130,724) 11.4341 104,442 page 17
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEmErs (CONTINUED) Fn ryp YE.ap pAfDfD ZT A TJfTIS. T ?0?< 17 Unrt8trEttÈd funds- designated These 8re uw¢stricted funds which are maierial tts thc ¢harity's activities. At I S¢ptember 2024 Rcsouttes expended TrdnsfeY5 Al 31 August 202) Departments L3.503 .oc 17.103 114,98?) li,624 2.9on nhn FittsTJgs Fund Rourtdabout l<gaGi¢5 114,636) i,000 1.493 26.965 7,926 6,433 31.)37 ?,956,5)7 48.640 129,6181 6,493 ? 9810i? Previous year: At I Septtmb¢r 2023 TrarJ5fe At31 AEgust 2024 rwurces eXpeded D¢parlw¢nls Trittsw Bcoks Land Bllildings FAttings Fllnd Roundaboui 11.291 319 1900.(M)O 15.790 (lJ,578) (i19J 2.900.000 {17,1681 4,680 1.753 1970.059 15,790 130.746) 1.4)4 2,956.537 The Depatttteuts fund r¢pE¢5eJLts irLterna] organisaiioDS and refle¢t Eeceived aod ¢xp¢nditure paid out by au the internal organisations. It atso sbows th¢ balarxee of Lxsh h¢ld b¢haJf ofthe xnternd orgallisatiOJJS 4t thr ¢lld of the year. The Trlljity Books fuTrd represtnts itOme reteived attd expcus¢s paid out in respect of th¢ op¢ration of a book shop in the Church caf¢. Th¢ Lattd attd Building fid represents the fuuds of the ch¢b tha¢ arB ti¢d up in th¢ ¢hwGh buildjng and are not thefore free reserve5. The Fitti]3gs Fund represents Elloni¢s tied up tn th¢ fixth]reg and fittitt&<r purchased for use within the chur¢h. The Roulldabouts fiknd rcpresenis the hmds r¢maining wken the Pre-s¢hool closed. TJJ¢ lKwi¢s Fulld represertts fvrL¢Js r¢ceiv¢d as a bequest ID wills. pag¢ 18
TRINITY METHODIST CHURCH, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS {coNfINUED) FOR THE YEAR ENDED 31 AUGUST2025 18 knaly818 of Detassets between fund> UntriCted DesignY&ted llds nd5 2115 Restricted fullds 21125 Total 2Q25 2(b2S Fund balances at 31 August 2025 8re represenied by: Tangibl¢ assets Ct asset1]Iabilities) 2,926,964 55,088 2,926.965 ?38.130 123,314 59.728 123.315 2.gR2.052 59.728 3.165.fi95 UJJrestricted Dcsigrat ftmds fi]nds 2024 2024 Restticted fillkds Total 2024 2024 Fwid ba]anc¢5 at 31 August 2024 are represented by.. Tanbble ass¢ts Curr¢nt a55¢ts11liabiliti¢s) l936,601 2.936,601 171.384 47.006 104.442 2,956,537 47.006 3.107.985 19 Related party traD$actio9 There were no disclosable re]sted party trarsactions durlng th¢ aT12024- nolle). p8ge 19