**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| **2 |** 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)** ................................................................................... 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 **3 |** P a g e **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 **4 |** P a g e ## **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 **5 |** P a g e ## **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. **6 |** P a g e ## **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. **7 |** P a g e ## **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. **8 |** P a g e **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 **9 |** P a g e **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. **10 |** P a g e **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 **11 |** P a g e **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 - Youth & Children's work £8,841 - Property reserve £19,766 - Gifts with no binding obligation £50,354 which has been set aside towards the development of Room 3 - Online and other electronic upgrades £6,677 - Provision for small mission/community projects £4,634 - Donations and Model Trust funds allocated to Family and Youth Worker £46,799 - Funds for a short-term Pastoral Worker £30,850 - Room3. £-432. Plans are underway and incurring expense but funding has not yet been moved here until the go-ahead is confirmed. 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. - £99,400 is due to be given to the church by Solihull Metropolitan Borough Council after a grant application in December 2024. The Ministry of Housing, Communities and Local Government (MHCLG) ESOL Fund is part of the UK Government’s support for Hong Kong BN(O) visa holders, aimed at helping new arrivals improve their English and integrate into UK society. - £1,801 of the restricted funds is held in the Benevolent Fund which receives donations from the retiring collection after communion services and the Church is able to react immediately to local and worldwide emergency appeals after natural disasters etc. **12 |** P a g e ## **SOLIHULL METHODIST CHURCH** ## **TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION** ## **For the year ended 31[st] August 2025** - Special Collection. £5000. The 32-year-old boiler needs replacing. An appeal will start in September and part of a legacy has already been allocated towards this at the request of the family. - The Church Council has agreed to give money to a carbon offsetting organisation to cover the energy use by the church from carbon sources. The Net Zero fund gives members an opportunity to contribute directly to these costs. It currently holds £27. - In 2024/25 the Church Project was the local charity Entraide. £9,200 has already been paid and there will be a smaller contribution additionally in September totalling £647 including the £39 in gift Aid still to come. - Other restricted funds amounting to £2,735 relate to monies held for various Church groups and these are released as and when requested by those organisations. - £25,320 represents the balances held by the internal organisations linked to the church. - Details are given in Note 14 of these accounts. ## **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: - the care and nurture of, and respectful pastoral ministry with, all children, young people, and adults. - the safeguarding and protection of all children, young people, and adults when they are vulnerable. - the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. - the selection and training of all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes. **13 |** P a g e ## **SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION** ## **For the year ended 31[st] August 2025** - the response, without delay, to every complaint made which suggests that an adult, child, or young person may have been harmed, cooperating with the police and local authority in any investigation. - seeking to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care. - challenging any abuse of power, especially by anyone in a position of trust. - offering pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person, or vulnerable adult. ## **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. **14 |** P a g e ## **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|| **15 |** P a g e ## **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~~
~~———————~~|£
4,197,600
0
4,315
**4,201,915**
44,627
109,011
4
255,168
17,955
17,990
**444,755**
27,041
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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2015 (FRS102); - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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: - give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **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: - the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **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: - obtained an understanding of the legal and regulatory framework that the charity operates in and how the charity is complying with the legal and regulatory framework; - inquired management and trustees, about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud; - discussed matters about non-compliance with laws and regulations and how fraud might occur including assessment of how and where the financial statements may be susceptible to fraud; - reviewed minutes of meetings of the Board of Trustees to identify significant or unusual transactions and known or suspected instances of fraud or non-compliance with laws and regulations - reviewed accounting estimates for bias and evaluating whether circumstances producing any bias, represent a risk of material misstatement due to fraud; and 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 **31 |** P a g e ## **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 **32 |** P a g e