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2025-08-31-accounts

Church Accruals Accounts 2024 - 2025

THE METHODIST CHURCH TRUSTEES’ REPORT AND ACCOUNTS

(ACCRUALS BASIS) For the year ended 31[st] August 2025

SOLIHULL METHODIST CHURCH

Charity Registration number 1127682 BIRMINGHAM Circuit No 5.1 eeee

Minister REVEREND MOLLY CHITOKWINDO
~~eT~~		 REVEREND MOLLY CHITOKWINDO
~~eT~~
Church Stewards Mrs Elizabeth Pickles(until 11.05.25)
Mr Glen Mullineux
Mrs Alison Faulkner
Mrs Yan Yeung
Mr Ade Gbadebo
Mrs Jacki Lancaster
Mrs Christine Burr
Mr A. Chidzya (from 11.05.25)
Church Treasurer Caroline Hinchliffe
~~eT~~

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

Contents

Section 1 Overview Report.................................................................................................................... 4
1.1 Introduction................................................................................................................................. 4
1.2 Mission Statement...................................................................................................................... 4
1.3 Worship, Care and Mission in 2024-2025.................................................................................... 4
1.4 Groups run by Solihull Methodist Church.................................................................................. 5
1.5 Groups from the wider community............................................................................................ 7
1.6 Further service to the community and beyond.......................................................................... 8
Section 2: Finance and Governance...................................................................................................... 9
2.1
Basis of preparation and Legal Framework......................................................................... 9
2.2
Aims and Purposes.............................................................................................................. 10
2.3
Public Benefit...................................................................................................................... 10
2.4
Structure, Governance and Management......................................................................... 10
2.5
Trustee Training.................................................................................................................. 11
2.6
Related Parties.................................................................................................................... 11
2.7
Income trends..................................................................................................................... 11
2.8 Expenditure trends.................................................................................................................. 11
2.9 Fund balances including Reserves Policy................................................................................ 12
2.10 Risk Management................................................................................................................... 13
2.11 Safeguarding........................................................................................................................... 13
Section 3: Accounts.............................................................................................................................. 15
3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2025........................ 15
3.2 Balance Sheet as at 31 August 2025......................................................................................... 16
3.3 Notes to the accounts for the year ending 31/08/25............................................................... 17
1. Accounting policies................................................................................................................... 17
2. Interest & Investment Income............................................................................................... 19
3. Other Charitable Income........................................................................................................ 19
4. Income from use of Premises................................................................................................. 19
5. Other Income.......................................................................................................................... 20
6. Fees for examination or audit of the accounts....................................................................... 21
7. Payment to Trustees............................................................................................................... 21
8. Paid employees....................................................................................................................... 21
9. Tangible Fixed Assets............................................................................................................... 22
10. Investments.......................................................................................................................... 23
11. Leasing Commitments............................................................................................................ 23

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

12. Analysis of current assets (all funds) ................................................................................... 24 13. Analysis of current liabilities and long term creditors ........................................................ 24 14. Detailed analysis of individual fund movements 2024/25 .................................................. 25 15. Related party transactions ................................................................................................... 26 Appendix A ........................................................................................................................................... 27 DECLARATIONS ..................................................................................................................................... 28 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF .............................. 29 SOLIHULL METHODIST CHURCH ................................................................................................ 29

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

Section 1 Overview Report

1.1 Introduction

The charitable objects of Solihull Methodist Church are those of the Methodist Church, and include commitment to Christian service through worship, prayer and community involvement, which provides significant public benefit.

1.2 Mission Statement

We believe that to make the all-embracing love of Jesus Christ known, we need to be brave in God’s changing world, so that all can belong and find hope.

1.3 Worship, Care and Mission in 2024-2025

Reverend Molly Chitokwindo continues to be the minister responsible for SMC, as well as two other nearby churches in the Birmingham Circuit. Molly has continued to work to support members and non- members alike and seeks to facilitate our growth in faith.

The number of worshippers, who have emigrated from Hong Kong to the Solihull area continues to grow. We continue to have the Bible readings in both Cantonese and English at our Sunday morning family services. The Hong Kongers are making a positive impact as they get more and more involved in the community.

There have again been five additional members to the Church, it was a joy to welcome them.

Youth Church meets each week. It continues to flourish and there are a lot of volunteers who assist under the guidance of our Youth and Family worker. She has now led two, 10 week Youthscape training sessions to develop the skills of those involved in this important work.

Youth Club meets each week on a very informal basis with a wide range of young people attending.

Youth Bible study is a smaller group that meets to delve more deeply into all things Christian.

Some Sunday morning services are still streamed live on You Tube – usually two services per month. A small number of people watch these live, but many tens of viewers “catchup” and watch the service online in the days after each recording.

Every Tuesday morning at 9.30am, there is a service of Holy Communion. On the fourth Sunday in each month, the evening service of Holy Communion with prayers for healing has continued. This service is accompanied by quiet choral music. On the second Sunday in each month, “Prayer Space” takes place, in which individual prayer and reflection by those attending is encouraged and stimulated via prompts from those leading.

The Prayer Group meets via Zoom every Wednesday morning. Prayers for the world and current issues are offered. Anyone can request prayers for specific people and situations and each such request is considered prayerfully.

There continues to be a number of very active house groups. These meet for fellowship and worshipful study and they are organised according to the wishes of the members: some meet weekly, fortnightly or monthly. A new one added this year is called ‘Explorers’. It is aimed primarily

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

at those who are new to house groups, exploring the Bible and the Christian way of life. It meets every 2nd and 4th Wednesday of the month (term time only) in Room 4.

A series of breakfasts was held in the Community Hall on the Saturdays in Lent. These were a joint effort co-ordinated by Churches Together in Central Solihull (of which SMC is a part). Speakers from SMC and other churches followed the themes from ‘Lent and Easter for everyone’ by Tom Wright. Talks were both challenging and uplifting.

The church project in 2024/5 was to support a local charity ‘ENTRAIDE’ working to support refugees in the community. In August a cheque for £9,200 was presented to Felix Kupay the founder and CEO of the charity. Felix spoke of the work of his charity supporting people new to our country and of the real difference our help had made.

The church project for 2025/6 will support the Awareness Foundation, a Christian, ecumenical, educational charity which was founded by The Revd Nadim Nassar in

London in 2003 to empower Christians everywhere to be a counter force of love and peace to the intolerance and mistrust that now prevail in so many communities.

Currently, the foundation is active in the UK, North America (USA and Canada), the Middle East (Syria, Iraq, Jordan, Lebanon and Palestine), and in Hong Kong.

The Church newsletter, The Messenger, is provided by personal delivery to church members and wider afield by e-mail to those who have requested it. This newsletter contains a message from our Minister; news of the Church’s activities; and articles and encouragement about local, national and international matters.

The weekly church notices can also be received by e-mail. Currently around 200 copies are sent out each week. This keeps recipients informed about church services and other activities.

With the help of the Greener Church Group, Solihull Methodist Church has become the first church in the Birmingham Circuit and the first church of any denomination in Solihull to gain A Rocha UK’s Eco Church Gold Award. On Thursday 3rd April a small team of A Rocha assessors (Sir Martin Harris, Lim Ho and Dr Jan Firth) visited Solihull Methodist Church to assess whether we had done enough to be given the award. The award was made soon afterwards.

Office Administrator, and Finance Assistant, continue to do a huge service to the community from their work in the Office.

Our Church and Community building continue to be used, both by ourselves and by outside organisations. There are currently over 60 regular groups using the facilities.

1.4 Groups run by Solihull Methodist Church

Shall We Talk

Shall We Talk (SWT) remains a vibrant and popular group, bringing together often around 80 Cantonese-speaking attendees and English-speaking volunteers each week. Together, they explore and share British history and culture alongside their own, fostering meaningful integration within our church and community. This year there have been presentations from volunteers on a wide range of topics, for example: Grace Darling, the Cotswolds and Ireland. They have also had visitors to speak, including: the Police to warn about fraud and scams; representatives from Solihull Public Health team to give information about vaccines and a person from a group called On Your Side who gave excellent information about hate crime. All were pleased and honoured on the 28[th ] of April to

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

welcome both the Mayor of Solihull, Shahin Ashraf, and Major Lam, who is originally from Hong Kong and spoke about his army service and VE Day.

In addition, a representative from Solihull Council spoke to all participants about safeguarding one Monday morning. Then church members, ran a short course on safeguarding for all our volunteers which was very much appreciated.

SWT has also started to arrange other activities based at SMC for the HK community. These include formal courses in the English language, and Art classes.

Bible study

Bible study sessions continue to be offered on Tuesday mornings in both English and Cantonese.

Classic Cantonese Fellowship

This group was started in January 2023 as an offshoot from Shall We Talk originally meeting every other week with less than 10 people. It is intended for the more senior members of the Cantonese community to socialize as they play games such as table tennis and mah jong and also sing songs in English. It also helps members with making friends, with their well-being and with learning about the local community. Now, they meet every Friday from 10am to 12pm doing chair yoga and Tai Chi together, still playing mahjong and table tennis. Sometimes over 40 people have attended when there is a birthday.

Pushchair Club

This is a stay and play group for parents (and grandparents and carers) of toddlers and preschool children. It offers opportunities for everyone to chat and play in a safe friendly environment. It meets every Monday morning (during term time) and is run by a volunteer member of the Church. Other church members help with the sessions and with providing refreshments.

Soupa Talks

Soupa Talks meets on the 2[nd] and 4[th] Wednesday of the month. It is open to all with a Soup and roll lunch followed by a talk on almost any topic. This year it celebrated the 80th anniversary of V E Day in style with World War 2 music played by Two’s Harmony Duettists, and recollections of V E Day.

Men’s Coffee Club

This group of (mainly retired) men of the Church meet each Tuesday morning to enjoy coffee, cake and conversation, often debating the big news issues of the day.

Friendship Cafe

The group meets on the second and fourth Fridays each month at 10.30am. It is an opportunity to meet others, have a chat, enjoy a cup of tea/coffee and a cake/biscuit, and play some board games.

Badminton Club

The club meets on a Thursday evening at 8.15pm in the Community Hall. The membership of the group is fluid, with a core of four or five members who play most weeks, and a number of other members who play, when other commitments permit.

Youth Club

The Church Youth Club meets every Friday evening during term time and provides games and sports activities alongside times of reflection and fellowship.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

SMASH: SMC’s Drama Group

The group comprises a large number from the Church and outside. In April 2025, SMASH performed a musical version of Peter Pan. The highly professional programme was more than a souvenir, and one glance gave a flavour of what was to come. The performance was fresh, with new innovations and using imagination beyond most of us. It was lively, active, told the story faithfully, yet entertained with so much good humour and music.

Scouts, Cubs, Beavers, Brownies and Rainbows

These groups all meet weekly during term time in the Community Hall, successfully delivering a wide range of indoor and outdoor activities to provide skills for life. The Church provides valuable storage facilities for sports equipment and camping equipment for these groups.

Rambling Club

Rambles are held on the third Thursday of each month. This normal includes a lunch stop at a suitable establishment. All church members and friends are welcome.

Bookworms: Book Club

Books for reading are chosen by members and the club meets approximately every six weeks to discuss the latest choice.

1.5 Groups from the wider community

The Church is pleased to offer space for numerous groups for people. Some of these are support groups for people with health problems: these are heavily subsidised by the Church as an indication of its care for the more vulnerable in society.

Support groups include

Birmingham Ileostomy Society : A coffee morning for people with ileostomies and their carers for mutual support.

Breast Friends and Breast Cancer Now : Both support groups for people with breast cancer.

Deaf Feel Good : A group which meets in alternate weeks to communicate using British Sign Language.

Dementia Voice and Singing for the Brain : Both groups run by the Alzheimers Association for those with dementia.

Gamblers Anonymous: Supporting those who have struggled with addiction.

Parkinsons : A large group of people who meet for weekly exercise to help their condition. This also serves as a support group over their tea break.

Solihull Prostrate Support Group : A monthly meeting for those with prostate cancer. Speakers from various medical departments and a buddy system of support are both a big part of these meetings.

West Midlands Autism : Morning and evening groups run for Adults with autism as a support group and for talks about their condition.

RVS Activity group: This group has running to support those with Dementia.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

Compassionate Friends: Supports bereaved parents.

Sandant Care: Offers Mental Health drop in sessions.

Interest Groups

A number of interest groups use our premises. Many of these are linked to the University of the Third Age with sub groups for ukulele players, gardening, craft, quiz group, choral singing, painting and history.

Other groups meeting regularly include: The National Trust, King’s Trust, Magic Loop, Advanced Motorists, Solihull Photographic Society, Sans Souci Speakers Club, Solihull and District Beekeepers, Chai and Chat, Creative Textiles and other craft groups, exercise groups and several choirs.

1.6 Further service to the community and beyond

The Church continues to collect non perishable goods for a local food bank. Many of the groups using the Community Hall also contribute which enables us to donate a large amount of food.

During the year, members of the congregation collect monetary donations for the work of the Sweet Project which is a social enterprise not-for-profit venture supporting children, families and vulnerable adults.

Members of the congregation also support the Teams4U Shoebox Appeal by providing simple presents which go as Christmas gifts to poor communities in Eastern Europe.

This year’s Church Project raised over £9k for ENTRAIDE (see section 1.3).

Pastoral visiting has continued with a large team of visitors each of whom goes to see a small number of church members (and some others) each month, partly to deliver a copy of The Messenger. This ensures that people are kept in touch with the Church and allows possible welfare needs to be identified and solutions sought.

One of our lay workers, maintains links with local care homes and organises and conducts simple services at these on a regular basis. She has also been involved in running ‘Alpha’ Courses.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

Section 2: Finance and Governance

2.1 Basis of preparation and Legal Framework

Solihull Methodist Church is a church within the Methodist Connexion in Great Britain and these Financial statements including the Trustees Annual Report have been prepared in accordance with the constitution, practice and discipline of that Church. Solihull's Methodist Church's Annual Report and Accounts for the year ended 31st August 2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRS) 102:

Registration Charity Number: 1127682

Date of registration: January 2009

Solihull, B91 1LG

The members of the Solihull Methodist Church Council are the Charity Trustees, membership being made up, in accordance with Standing Order 610 of the Constitutional Practice and Discipline of the Methodist Church in Great Britain, of church office holders, Minister and representatives appointed by the General Church Meeting.

A Full list of Church Council members (i.e. Managing Trustees) is shown in Appendix A.

Caroline Hinchliffe acted as the principal officer overseeing the day-to-day financial management and accounting for the church during the year.

Auditors: FWC Advisory Ltd, Wallace House, 20 Birmingham Road, Walsall, West Midlands, WS1 2LT

Investment Bankers: Central Finance Board of the Methodist Church

Trustees for Methodist Church purposes

Funds are Held at: CAF Bank, Trustees for Methodist Church Purposes & Central Finance Board of The Methodist Church

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

2.2 Aims and Purposes

The charitable objectives of Solihull Methodist Church are in accordance with the Purposes of the Methodist Church of Great Britain as set out in Section 4 of the Methodist Church Act 1976. That section states that: -

"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 discipline of The Methodist Church.

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 aims and calling of Solihull Methodist Church are in line with the Methodist Church of Great Britain which are:

  1. Worship – to increase awareness of God’s presence and to celebrate God’s love.

  2. Learning and Caring – to help people to learn and grow as Christians, through mutual support and care.

  3. Service – to be a good neighbour to people in need and to challenge injustice.

  4. Evangelism – to make more followers of Jesus Christ.

Within those aims and purposes, Solihull Methodist Church has its vision to make the all-embracing love of Jesus Christ known, being brave in God’s changing world, so that all can belong and find hope.

2.3 Public Benefit

We confirm the trustees have had regard to the guidance on public benefit published by the Charity Commission in compliance with its duties under section 17 of the Charities Act 2011.

At Solihull Methodist Church, we seek to provide public benefit in the ways mentioned in section 2.2 above by building relationships with all members of our community. That includes those who worship with us regularly, those who make use of our premises, those who commute past our grounds, and those who live in the neighbourhood.

2.4 Structure, Governance and Management

The governing document for the church is the Deed of Union (1932) and Methodist Church Act (1976). Detailed governance arrangements are outlined within the Model Trusts, and the Constitutional Practice and Discipline of the Methodist Church (CPD) published by order of the annual conference.

Day to day management of the church is undertaken by the Church Leadership Team, consisting of Stewards and other officers along with the Minister.

The Trustees are appointed ex officio in accordance with Standing Order 610 of CPD, or at the annual General Church Meeting.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

2.5 Trustee Training

The guidance produced by the Methodist Church of Great Britain to support the effective running of the church and the role of Trustees is given to the Church Trustees when they are asked to complete the declaration of eligibility for newly appointed trustees.

2.6 Related Parties

"The Church is part of the Birmingham Circuit which is part of the Birmingham District and is also accountable to the Methodist Conference.

  1. SMASH (Solihull Methodist Acting & Singing in Harmony), 2. Pushchair Club, 3. Soupa Talks, 4.Badminton Club, 5. Youth Club (ENRG), 6. Men’s Coffee Club, 7. Contact Choir. 8. JMA (Junior Mission for All) 9. Shall We Talk (Support for BNO newcomers) 10. Greener Church Group

2.7 Income trends

The Church income is primarily drawn from the giving of the congregation in weekly offerings in the context of worship and by regular bank standing orders. The later have seen a steady small decline over recent years and this year that trend has reversed for the first time. Despite falls in income from cash and envelopes there has been an overall small increase in income from donations. External lettings have also increased in number giving a further increase in income from this source. Interest rates remained high and interest has made a welcome contribution to overall income. The result is a surplus for the year.

2.8 Expenditure trends

Monitoring expenditure is done using the General fund figures (excluding the depreciation of fixed assets and the interest/charges associated with the Pam Brown legacy). The major item of expenditure is in relation to the assessment paid to the Birmingham Circuit. A significant amount of the Circuit assessment is used to pay the district assessment, Ministers stipends, and related costs to Ministers and Family and Community workers. £115,000 was paid in 2024/25 representing 46% of our general fund expenditure (£249,597). This figure has been reduced due to the decision to partially (one third) fund the Salary of the Youth and Family worker from general funds. It is hoped that the Circuit Assessment will be raised again and the overall surplus means extra contributions above budget are very likely in 2025-26.

Energy costs have continued to be high but have remained under a fixed contract and so were budgeted for accurately. The electricity supply contract change in April 2024 meant a lower expenditure on electricity in this year.

33% (£83,090) of the church's expenditure relates to property expenses i.e., heating, lighting, water, insurance, maintenance of grounds, pianos, and organ as well as other repairs and renewals to keep the buildings in good repair. Property expenditure has been covered by the total lettings including car park and contributions from church internal organisations, enabling the premises to be kept in good order. Other Church expenditure is used firstly to provide and communicate, within the community, the Christian teaching and worship of the Church, and secondly to maintaining an office with all its associated costs.

The budget for 2025/26 starts with a healthy reserve but was set against a background of increasing costs and general giving that had not kept pace in recent years. There have been some significant changes since the budget was set and the overall improvement in figures for 2024/25 resulted in a decision to reassess the budget in January 2026. This has been left until that point as in September 2025 there will be a special appeal for funds towards a new boiler, an advert for a paid lettings officer will be published. By January 2026 we will know the outcome of these and there will also be greater clarity about the planning of building works to Room 3 of the Community Hall. On 29.08.25

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

planning permission was obtained. Any unrestricted, undesignated funds are being set aside as a basis for the churches contribution to the build (approx. £85,000) and grant funding will be sought to try to cover the rest of the expense.

2.9 Fund balances including Reserves Policy

Model Trust Legacy

The use of the Model Trust Legacy has continued to support the ministry of the church. It has enabled the appointment of a full time Family and Youth worker for the church over a 3-year time period. It has now been made possible to extend this for a further 3 years from March 2026. The Church Council have agreed that this legacy should form a guarantor of funds that might be needed but that the church will also aim to encourage giving to increase so that the post may become fully funded by within the budget. A first step was taken as the church included one third of the salary in the budget for 24/25. This will continue for 25/26.

Unrestricted Funds

The church has substantial property and believes ( as stated in it’s Reserves Policy ), that it is prudent to maintain between 3 and 5 months of expenditure in its general unrestricted fund reserves to provide for normal, planned and reactive maintenance costs, in addition to paying the circuit assessment which according to CPD (Constitution, Practice and Discipline of the Methodist Church) is the first call on our reserves.

On 31st August 2025 the General fund total stood at £4,447,856. Removing tangible fixed assets of £4,193,200 and without Model Trust Legacy funds of £113,857 General Fund reserves were £140,799. This represents 6.2 months of expenditure.

Designated funds

Balance at 31.08.25 of £167,489 relates to

Details are given in Note 14 of these accounts.

Restricted funds

Balance at 31.08.25 of £134,282 relate to gifts/legacies and other monies that are only used within the terms attached to them.

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SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

Endowment fund

Balance at 31.08.25 of £5,166 is restricted. The accumulated interest (£945 at 31.08.25) is restricted to fund children's and youth work. The capital has been invested in a Managed Fixed Interest Fund through TMCP. The valuation at 31.08.25 was £4,217 with a balance of £4 held by TMCP.

2.10 Risk Management

The major risks have been identified and a Health & Safety officer sits on the Church Council and regularly reviews all aspects of risk management and reports to the Trustees.

Income and Expenditure is being monitored in total and is compared with the approved annual budget twice a year to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

A biannual financial review is undertaken to help minimise risks in the income and expenditure processes.

2.11 Safeguarding

Every person has a value and dignity which comes directly from the creation in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.

Methodist Connexional practice outlines commitment to the following principles:

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

In all these principles we will follow legislation, guidance and recognised good practice

Solihull Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice within our Church premises.

Solihull Methodist Church commits itself through its safeguarding officer and team to the provision of support, advice and training for all volunteers, lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

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SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

Section 3: Accounts

3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2025

Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(unrestricted		 Restricted
Funds		 Endowment
Funds
Total
2024-25
Total
2023-24
£ £ £ £ £ £
Income
1 Weekly Collections & Standing orders 110,288
110,288
27,066
1,250
1,112
29,428
4,717
4,717
135
41,250
5,000
46,385		 111,666
2 Gift aidincluding GASDS 28,356
3 Donations 3,523
4 Legacies 15,311
5 Interest andinvestmentincome 2,2a 18,112
140
18,252		 19,860
6 Internalorganisations 31,617
31,617
350
117,196
117,546
101,431
101,431
1,307
876
2,183		 34,277
7 Other charitable income-collections,
donations & charity fundraising activities		 3,3a 18,265
8 Incomefromuse ofpremises 4,4a 92,092
9 Other Income 5,5a 869
10 Total income 263,406 42,500 155,801 140 461,847 324,219
Expenditure
11 Circuit assessment orshare 115,000
115,000
37,708
24,015
61,723
50
16,618
16,668
63,932
2,484
66,416
19,085
19,085
4,400
4,400
10,128
56
264
14
10,462
4,048
1,217
3,280
8,545
24,287
24,287		 127,300
12 Salaries,N.I.&PensionCosts 8 56,440
13 Donations to Methodist connexional
Funds and otherCharities		 16,697
14 Propertyrepairs andmaintenance 60,780
15 Insurance, utilities etc 21,289
16 Depreciation 4,400
17 Office expenses including advertising,
marketing & legal requirements eg
copyrightlicence & audit		 6,11 11,660
18 Other expenditure-including Christian
teaching, worship, activities and fund
raising costs		 9,581
19 Internalorganisations 25,926
20 Total charitable expenditure 254,351 27,772 44,449 14 326,586 334,073
21 Gains/(losses) on monetaryinvestments -98
-98
0		 3,059
22 Gains/(losses) on investment properties 0
23 Net income/(expenditure) 9,055 14,728 111,352 28 135,163 -6,796
24 Transfers between funds 8,116
-8,116
0
0		 0
25 Othergains/(losses) 0
26 Net movement in funds 17,171 6,612 111,352 28 135,163 -6,796
27 Total funds broughtforward 4,430,685
160,877
22,930
5,138
4,619,630		 4,626,426
28 Total funds carried forward 4,447,856 167,489 134,282 **5,166 ** 4,754,793 4,619,630
For information only
Moneyreceived andpassed on to External Organisations		 2025 2024
Balance brought forward from lastyear 1,074 0
Money/Gifts etc - received for External Organisations 4,116 5,279
Money/Gifts etc -passed to External Organisations 5,053 4,205
Balance carried forward 137 1,074

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

3.2 Balance Sheet as at 31 August 2025

Notes to
the
accounts		 General Fund
(Unrestricted)
£
4,193,200
4,193,200
46,350
113,857
94,755
6,256
261,218
6,562
~~OY~~
~~RG~~
~~———————~~		 Designated
Funds
(Unrestricted)		 Restricted
Funds		 Endowment
Funds		 Totals 2025 Totals
2024
£
0
167,489
167,489
~~OY~~
~~RG~~
~~CG~~
~~———————~~		 £
0
99,641
10,152
25,320
135,113
831
831
134,282
134,282
~~		 ~~
~~RG~~
~~CG~~
~~———————~~		 £
4,217
4,217
4
945
949
~~RG~~
~~CG~~
~~———————~~		 £
4,193,200
0
4,217
4,197,417
145,991
113,857
4
273,341
6,256
25,320
564,769
7,393
0
~~—~~
~~RG~~
~~———————~~
Fixed Assets
Church buildings&Equipment
Investmentproperties
Investments
Total fixed assets
Current Assets
Debtors andprepayments
Trustees for Methodist Church
Purposes-(TMCP)-Model Trust
TMCP
Central Finance Board Deposits
Cash at Bank and in hand
- Other- Internal Organisations
Total current assets
Current liabilities
Creditors & accruals (due in
under 1year)
Grantspayable within 2022-23
Total current liabilities
Net current assets/liabilities
~~		 ~~
~~t“(t;CU~~
~~Rn~~
~~a~~
~~se~~
~~———————~~		 9
10
~~t“(t;CU~~
~~RG~~
~~RG~~
12
12
12
~~se~~
~~———————~~
13
6,562
254,656
4,447,856		 0
167,489
167,489		 0
949
5,166		 7,393
557,376
4,754,793		 27,041
417,715
4,619,630
Total assets less current
liabilities
Long term liabilities
(due after more than one year)		 Long term liabilities
Grantspayable after 2022-23 0
0		 0
0
Loans to the Church
0 0
Total Net Assets 4,447,856 167,489 134,282 5,166 **4,754,793 ** 4,619,630
Funds of the Church 14
General Fund(Unrestricted) 4,447,856 4,447,856 4,430,685
Designated Funds(Unrestricted) 167,489 167,489 160,877
Total Unrestricted Funds 4,615,345 4,591,562
Restricted Funds 134,282 134,282 22,930
Endowment Funds 5,138
4,619,630
Ue.
Total Funds

16 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

3.3 Notes to the accounts for the year ending 31/08/25

1. Accounting policies

Basis of preparation

These accounts have been prepared based on historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church’s financial position and activities.

Solihull Methodist Church is a Charity registered in England. The address of the registered office is given in the charity information of these financial statements. The nature of the charity's operations and principal activities are detailed in section 1 of this report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Church to pay out resources.

Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

17 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

VAT

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets

The Trustees for Methodist Church Purposes are the custodian trustees for the Church land and premises which is a Model Trust property and they hold the freehold title. Solihull Methodist Trustees are the managing trustees of the buildings and as such they are in the financial statement.

The Church, Church Hall and their contents are shown in the accounts at 2015 deemed values. No depreciation is provided on these assets because the trustees consider the current residual fair values to be not less than their current value. Any depreciation would not be material. The assets have been reviewed for impairment.

In 2018/19 a lift was installed and the total cost of this was capitalised and will be depreciated over 10 years.

Tangible fixed assets are considered for capitalisation by the Ways & Means committee if they can be used for more than one year, and individually cost at least £2,500.

Investment Properties

Investment properties - no property is currently deemed not to be held for the long term purposes of the charity.

Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Funds

The funds held constitute: Unrestricted Funds comprising of a General Funds held for any purpose of the Church and a Model Trust Legacy held by the Trustees for Methodist Church Purposes (TMCP): Designated Funds which are unrestricted funds set aside for a future purpose or reserve e.g. Property reserve which is any unspent budget transferred to the next year's property budget. Restricted funds which are held for a narrower purpose including those for internal organisations. There is also an Endowment Fund as listed. Details of each material fund are disclosed in Note 14. Any of the funds may be represented by more than just cash.

18 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

2. Interest & Investment
Income
Central Finance Board
Bank Account CAF A/c
Dividends/Interest CFB Mngd
Fxd IntFund/TIF £3.89
TMCP - Interest on Model
Trust Legacy
2a. Interest & Investment
Income
Central Finance Board
Bank Account CAF A/c
Dividends/Interest -TMCP-
Corporate Bond/TIF £3.89
TMCP - Interest on Model Trust
Legacy
3. Other Charitable
Income
SWT SMBC Grant
Other collections , donations &
charity fundraising activities
Total
3a. Other Charitable Income
Café Connect payments
Other collections , donations &
charity fundraising activities
Total
4. Income from use of
Premises
External lettings of Church &
Church Hall
Car Park licence
Contributions from Church
Organisations
Donations for Car Park discs
from members		 General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2025
Total
£
£
£
£
12,769
12,769
143
143
140
140
5,200
5,200
18,112
0
0
140
18,252
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
10,256
10,256
146
146
1,114
186
1,300
8,158
8,158
19,674
0
0
186
19,860
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2025
Total
£
£
£
£
£
99,400
99,400
350
17,796
18,146
350
0
117,196
0
117,546
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
£
0
0
18,265
18,265
0
0
18,265
0
18,265
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2025
Total
£
£
£
£
74,919
74,919
10,802
10,802
13,917
13,917
1,793
1,793
101,431
101,431

19 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

4a. Income from use of
Premises
External lettings of Church &
Church Hall
Car Park licence
Contributions from Church
Organisations
Donations for Car Park discs from
members
5. Other Income
Sponsorship of Church magazine
Sales
Miscellaneous receipts
Total
5a. Other Income
Sponsorship of Church magazine
Sales
Miscellaneous receipts
Total		 General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
66,905
66,905
10,527
10,527
13,249
13,249
1,411
1,411
92,092
92,092
General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2025
Total
£
£
£
£
£
0
0
30
30
1,277
876
2,153
1,307
0
876
2,183
General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
100
100
0
0
769
769
869
0
869

20 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

This
year
2025		 Last
year
2024
6. Fees for examination or audit of the
accounts
Independent examiner’s or auditors' fees for reporting on the
accounts		 £ 2,960 2,880
Other fees (eg: advice, accountancy services) paid to the
independent examiner or auditor		 £ 0 0
7. Payment to Trustees
Payments made to trustees for additional services provided to
the Church by agreement with the Church Council Meeting
Names of trustees remunerated for other services:
£		 _ _
Number of trustees who were paid expenses
There were no trustees who were
paid expenses
Total amount paid £
8. Paid employees
Staff Costspaid during theyear were:
Gross wages, salaries and benefits in
kind		 £ 53,731 49,775
Employer’s National Insurance costs £ 4,774 3,689
Pension costs £ 2,839 2,658
Pension accrual £
Salary admin.costs- Apprentice Levy &
Payroll administration costs		 £ 379 318
Total staff costs £ 61,723 56,440
Average number of staff employed
during theyear were:		 3 2
No employee received total employee benefits (excluding employer pension costs) of
more than £60,000 (€70,000) upwards.

21 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

9. Tangible Fixed Assets. (General Fund Unrestricted)

----- Start of picture text -----
Church (non Other non Investment Other fixed Fixtures, Payments on
investment) investment properties assets fittings and account and
land and land and (land and including equipment assets under
buildings buildings buildings) pipe organ construction
Total
Cost or valuation £ £ £ £ £ £ £
Balance brought forward 3,718,996 415,000 90,000 4,223,996
Additions
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 3,718,996 415,000 90,000 4,223,996
----- End of picture text -----

----- Start of picture text -----
Accumulated depreciation
Balance brought forward 26,396 26,396
Depreciation charge for year 4,400 4,400
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 30,796 30,796
Net book value
Brought forward 3,692,600 - - 415,000 90,000 - 4,197,600
Carried forward 3,688,200 - - 415,000 90,000 - 4,193,200
----- End of picture text -----

22 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

10. Investments

The funds that support the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day-to-day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

The Model Trust held by TMCP holding the Unrestricted funds of the Pam Brown Legacy has all remaining monies in the Trustees Interest Fund.

Within the Lambert Trust which is the only endowment fund that the Church has as an investment (originally a Corporate Bond purchased through TMCP in the year 2014/15) held in the TMCP Manged Fixed Interest Fund.

----- Start of picture text -----
£ £ £
Unrestricted Endowment Total of
Fund Fund Investments
Carrying (market) value at beginning of year 4,315 4,315
Add: additions to investments at cost
Less: disposals at carrying value
N et gain/-loss on revaluation -98 -98
Carrying (market) value at end of year 4,217 4,217
----- End of picture text -----

11. Leasing Commitments

A 5 year lease was taken out on a Ricoh phocopier/scanner commencing 01/12/2023

Committed to be paid:
Expiring within 1 year
Between 2 and 5 years		 2025
2024		 2025
2024
472 472
1,062 1534
1534 2006

During the year 2024/25 £472 was expensed through the SoFA in relation to this operating lease

23 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

12. Analysis of current assets (all funds)

2. Analysis of current assets (all funds)
This year Last year
2025 2024
Debtors and prepayments £ £
Pre paid assessments 27,500 27,500
Prepayments on insurance etc 3,121 3,037
SMBC Grant 99,400
Other debtors
15,970 14,090
Total debtors and
prepayments 145,991 44,627
Analysis of cash at bank
Bank balance held in CAF
Bank 6,256 17,955
(2024 £464 in transit)
Total Cash at Bank 6,256 17,955
Internal Organisations Opening
balance
01/09/24
Receipts		 Payments Net
Receipts/
Payments		 Closing
balances
31/08/25
SMASH 6,462 14,330 14,292 38 6,500
Pushchair Club 1,373 2,148 1,210 938 2,311
Soupa Talks 1,173 5,966 6,566 -600 573
Badminton 58 878 885 -7 51
Men's Coffee 60 1,746 1,746 60
Contact Choir 345 527 872 -345
Shall We Talk 8,519 16,088 8,782 7,306 15,825
Junior Mission for All(JMA) 506 506
TOTAL 17,990 42,189 34,859 7,330 25,320
Internal Transactions -10,572 -10,572
Post Adjustments 31,617 24,287

13. Analysis of current liabilities and long term creditors

This year Last year
2025 2024
£ £
Trade Creditors 1,264 21,762
Utility & other accruals 4120 4205
Deferred income 1872
Agency Collections 137 1074
7,393 27,041

24 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

14. Detailed analysis of individual fund movements 2024/25

Unrestricted Funds Unrestricted Funds Unrestricted Funds Unrestricted Funds Unrestricted Funds Unrestricted Funds Unrestricted Funds Unrestricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
General 4,430,685 263,406 254,351 8,116 4,447,856 The main fund for the running and maintaining a
place of worship and fellowship within the
community. There is a Model Trust legacy (held
at TMCP) with a balance at 31.08.25 of
£113,857 which is classed as unrestricted
Funds
Totals 4,430,685 263,406 254,351 8,116 4,447,856
Designated
Unrestricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Youth and Family
Worker		 65,821 5,000 24,022 46,799 To fund new salaried worker for young
people & families
Pastoral Worker 30,850 30,850 Thepost has not been filled thisyear
Youth & Children's 3,191 6,250 600 8,841 For Youth & Children's work.
Legacies Unrestricted 19,581 31,250 477 50,354 Unrestricted legacies. Willett added. To be
used towards Rm3 development
Room 3 432 -432 New fund alongside plans to develop Room 3
Streaming and
Electronic upgrades		 8,867 2,190 0 6,677 Small adjustments to current scheme.
Remaining funds any electronic upgrades.
Small mission projects
Fund		 4,685 51 4,634 Provision for small mission/community projects
Property Reserve Fund 27,882 -8,116 19,766 Unspent property budget c/fwd to next year.
Totals 160,877 42,500 27,772 -8,116 0 167,489
Restricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Church Internal
Organisations		 17,990 31,617 24,287 25,320 Social, Learning & Devotional Groups within the
Church. Detailed breakdown Note 12
SWT SMBC 99,400 99,400 SMBCgrant received Nov25
Easter Offering 538 538 0 Collection for the Methodist church world
mission fund
Youth Club/ENRG 486 890 711 665 Activities fund for Youth Club
Fellowship Lunch &
CateringFund		 1,520 529 763 1,286 Catering at Church events such as Church
lunches etc
Green Church Fund 329 642 720 -37 214 Promoting a greener Church & Community
Benevolence Fund 2,323 5,022 5,544 1,801 To respond to appeals/emergencies/natural
disasters for help both local & international
Net Zero 175 148 27 To support carbon offsetting
Sweet Project 107 662 200 569 Works with children, families and vulnerable
adults to provide protection, safeguarding,
empowerment, problem-solving skills and
support.
Church Project Fund
2024/25		 9,116 11,342 2,226 Supporting Entraide, working to support
refugees in the community
Special Collection 5,000 5,000 To fund new boiler needed autumn 2025
Church Christmas Card
Donations		 2,264 75 -2,189 Donations received for entry in Church
Christmas card and money raised given to the
Church Project
Totals 22,930 155,680 44,328 134,282
Endowment Funds
Restricted Fund
Name		 Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Lambert Youth Bequest 5,138 140 14 -98 5,166 Youth work
Totals
5,138
140
14
-98
Total of all funds		 5,138 140 14 -98 5,166
4,754,793
Reasons for transfer between funds

The transfers are between the different classes of funds and balance each other out in total.

25 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2025

15. Related party transactions

----- Start of picture text -----
2024/25
Name of related Relationship Description of Income from Payments to Loans to / Amounts owed
party transaction related party related (from) related by / (to) related
during the party during party during party as on 31-
year the year the year Aug-2025
£ £ £ £
from General Birmingham One of the churches Annual 115,000
fund Methodist within the Donation/
Circuit Birmingham Circuit Assessment
from Easter Methodist 538
Offering Fund World Mission Connexional Fund Collection made
Fund
Total 0 115,538
2023/24
Name of related Relationship Description of Income from Payments to Loans to / Amounts owed
party transaction related party related (from) related by / (to) related
during the party during party during party as on 31-
year the year the year Aug-2024
£ £ £ £
Birmingham One of the churches Annual
Circuit within the Donation/
127,300
from General Birmingham Circuit Assessment
fund
from Easter Methodist 337
Offering Fund World Mission Connexional Fund Collection made
Fund
from Methodist Connexional Fund Donation made 650
Benevolence Ministers
Fund Housing Society
Total 0 128,287 0 0
----- End of picture text -----

26 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

Appendix A

CHURCH COUNCIL MEMBERSHIP

MINISTER(S) Rev Molly Chitokwindo (Also Superintendents of Circuit - Rev Farai Mapamula, Rev Cleopas Sibanda) COMMUNITY WORKER Mrs Diane Webb CHURCH STEWARDS Mr Glen Mullineux, Mrs Elizabeth J. Pickles (until 11.05.25), Mrs Alison Faulkner, Mr Ade Gbadebo, Mrs Yan Yeung, Mrs Jacki P. Lancaster, Mrs Christine M Burr, Mr Allen Z Chidzya (from 11.05.25).

SENIOR OFFICERS

CHURCH TREASURER Miss Caroline E. Hinchliffe COUNCIL SECRETARY Mrs Helen J. Banks

SECRETARY OF PASTORAL COMMITTEE Mrs Christine L. Cooke

OFFICERS, AND REPRESENTATIVES OF COMMITTEES

Mrs Jennifer Kitson (Church Safeguarding Officer) Rev. Christine Giles (Pastoral Co-ordinator) Mrs Margery Benson (Pastoral Committee Representative) Mr Christopher Tucker (Ways & Means Committee Officer) Mr David A. Grey (Ways & Means Committee Representative) Mr Jonathan Tuckey (Property Committee Officer) Mr Richard G. Burr (Property Committee Representative) Mr Lawrence J. Day (Health & Safety Officer) Mr Andrew D. Hunt (Young Church Council)

Mrs Pamela M. Beattie (Catering Committee Representative) Mrs Marjorie A. Roper (Churches together in Solihull) Mrs Sue K. Kelley (Greener Church Representative) Mrs Fiona Beadle (Church Life and Mission Committee) Mr Peter A. Farndon (Worship Committee Representative)

REPRESENTATIVES ELECTED BY THE GENERAL CHURCH MEETING

Mr Ian R Hancock, Mrs Cathy Coleman Mr Alan Faulkner Mrs Sian L. Musgreave-Spiby Mr Roger Wellings (until 11.05.25) Mrs Deborah M Install Mrs Karen J Handford, Mr Peter J Austin, Mrs Jane Garnett (until 11.05.25), Mrs Karen Robertson, Mrs Ann M. Polson Ms Tsui Chung, (from 11.05.25) Mr Derek R. Giles Mrs Elizabeth J. Pickles (from 11.05.25) Mrs Judy A. Lingard Mr Graham S. Mackenzie (until 11.05.25) Mrs Judith Farndon, Mrs Rubina Thakor (from 11.05.25).

27 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

DECLARATIONS

Trustees' responsibilities statement

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial

statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable

accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of Disclosure to the Independent Auditor

a) So far as the trustees are aware, there is no relevant information of which the independent examiner is unaware and:

b) The trustees have taken all steps that ought to have been taken as trustees in order to make themselves aware of any relevant information and to establish that the independent auditor is aware of that information.

28 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF

SOLIHULL METHODIST CHURCH

Opinion

We have audited the financial statements of Solihull Methodist Church (the 'charity') for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

29 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

30 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary responsibility of trustees, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Based on our understanding of the charity, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2011, and we considered the extent to which noncompliance might have a material effect on the financial statements. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries and management bias in key accounting judgements and estimates. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2025

rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

FWC Advisory Ltd Wallace House 20 Birmingham Road Walsall

West Midlands WS1 2LT

Date: ............................................. 16/02/26

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