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2024-08-31-accounts

Registered Charity number 1127744

St Paul’s Methodist Church, Crawley

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2024

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St Paul’s Methodist Church, Crawley

CONTENTS of the Report of the Trustees and Financial Statements Year Ended 31 August 2024

Page Reference and Administrative Details .................... 3 Report of the Trustees ............................................ 4 Statement of Financial Activity............................. 13 Balance Sheet ....................................................... 14 Notes to the Financial Statements ....................... 15 Declarations .......................................................... 24 Independent Examiner’s Report .......................... 25

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St Paul’s Methodist Church, Crawley REFERENCE AND ADMINISTRATIVE DETAILS Year Ended 31 August 2024

Trustees: Rev G. Baalham
Mr M. Bower (until 30 April 2024)
Ms L. Booyse (from 1 May 2024)
Mr A. Brown (until 30 April 2024)
Ms V. Collins
Mr I. Conroy
Mrs Y. Ellard (until 30 April 2024)
Mrs D. Ford
Mrs S. Ford
Mrs B. Gillet (until 30 April 2024)
Mrs H. Greaves (from 1 May 2024)
Mrs S. Jones
Mrs J. Jordan (from 1 May 2024)
Mr P. Jordan (from 1 May 2024)
Ms R. Lewis (from 1 May 2024)
Mr E. Madakudya
Mrs J. Mason
Rev C. McKie (from 1 May 2024)
Ms T. Njini (from 1 May 2024)
Mrs C. Ofield
Mr M. Ofield
Ms C. Okon
Deacon J. Parnell
Ms N. Postle
Dr Sattianayagam (from 1 May 2024)
Mrs I. Sattianayagam (from 1 May 2024)
Mrs L. Turksom (from 1 May 2024)
Full name of the Church: St Paul’s Methodist Church
Alternative name: Crawley Methodist Church
Registered Charity Number: 1127744
Principal address St Paul’s Methodist Church, Woodfield Road,
Northgate, Crawley, West Sussex, RH10 8ER
Independent examiner: Yvette How MAAT
Investment Bankers: Central Finance Board of the Methodist Church

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

The Trustees submit their annual report and unaudited financial statements for the year ended 31August 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as amended by the update bulletin (effective 1 January 2015).

Objectives and Activities

Objectives

St Paul’s Methodist Church’s Mission is to: Unite in Faith, Worship in Faith, Grow in Faith, Share the Good News, Make Disciples, and Serve in Love.

Note: ‘Faith’ refers to the Christian faith and Good News’ refers to the Gospel of Jesus Christ.

The Church also supports and contributes to the purposes of the Methodist Church which are the advancement of:

Activities

The activities of St Paul’s Methodist Church are designed to meet the objectives of the mission statement and, by doing so, to benefit its members, its congregation and the wider public, by supporting Christians as they seek to worship God and to live out their faith, by sharing the Christian message, by helping those in need, and by working for social justice. A list of the main, regular activities is given below. This list does not include one-off special events. For a fuller description of the activities, please see the church website: www.crawleymethodistchurch.org.uk

Activities List

Sunday Worship Services Prayer Meetings Friday Contemporary Worship Service Loaves and Fishes (Community Café) A variety of informal Worship and Social Events Pastoral Visiting Fellowship Groups Community Use of the Building Sunday School Groups Fund Raising for others Young Peoples’ Singing Groups

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Public Benefit

The trustees have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives in planning its future activities. In particular, they have considered how planned activities will contribute to the aims and objectives they have set.

Achievements and Performance

St Paul’s Methodist Church has continued to fulfil its mission objectives through the provision of opportunities for its members, and the wider community, to engage in Christian worship, prayer, bible study, fellowship, and a range of social and community activities. The Church has continued to pursue the aims and strategies of its mission plan (please see the Future Plans section). The church’s achievements and performance are reported in terms of the progress made toward the aims and with the strategies.

Worship

AIM: To develop our worship so that it becomes more accessible, more relevant, and more helpful to our people as they seek to know God and worship Him.

STRATEGY: Make worship more accessible, welcoming, relevant and engaging, particularly for those who are unfamiliar with Church and for young people and families

PROGRESS:

During the course of the year, we continued with our intergenerational approach to worship, to further engage children and families. The children were often asked to do something in the service linked to the theme and to feed back to the congregation later in the service. The children continued to read, sing, help lead the singing from the front, act in short sketches and, in June, they led the service, having been involved in the planning and writing of the service. The sermon has continued to be divided into shorter talks, making it more accessible for younger people or for those who come to church less often. Sometimes there are discussions and activities for adults as well as children and we have continued to introduce more contemporary and modern worship songs. Adult members of the congregation continue to volunteer to read – either from their seats or by coming up to the front. In July, one of our Fellowship groups led the service. We have up to three own arrangement services in each quarter and these are being led by members of the congregation. A Worship Leader was commissioned in July, having completed the Methodist Worship Leader training.

The mid-week service on Tuesdays continued until February, when there was no one to lead these services. A new monthly contemporary worship service was introduced in January for those who prefer the more contemporary approach. Both adults and families with children are attending this service.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Fellowship, prayer, bible study

AIM: To help our people grow as disciples and to engage them in fellowship based on Bible study, prayer, mutual support and encouragement.

STRATEGY: Extend and enhance the fellowship groups and reshape the pastoral support system.

PROGRESS:

Five Fellowship groups have continued to meet throughout the year, at different times and days, providing a range of approaches to better meet the preferences and lifestyles of our congregation and community. The church has extended the number of fellowship groups to cover different days times and provide a range of approaches, to better meet the preferences and lifestyles of our congregation and community. The new pastoral system was introduced during the year, in which all members of the church and adherents, are in small groups, who look out for each other. Pastoral Visitors oversee a number of groups, giving additional support where needed. The entire system is overseen by our minister.

Family and Youth activities

AIM: To reach new people, particularly young people and families, and engage them with us, so that they hear the Gospel message, come to know Jesus Christ as their Saviour, and grow as disciples.

STRATEGY: Expand and enhance the provision for families, children and young people. Promote and share more widely all that St Paul’s offers.

PROGRESS:

The Young People’s Singing Group continued to meet weekly during term time. The group shrunk back to one group, who led a service in June, planning and writing much of the service themselves, with adult support. They continue to lead worship, particularly the contemporary worship services. In June, we reintroduced Sunday School on a Sunday morning, during the service, with numbers averaging around 6 each week and nine children involved in total. Once a month, we hold all age worship services. The church continues to develop its website and social media to engage with its members and the community, and to advertise and promote all that it offers. Interaction with the Church’s

social media has increased. The Church also publishes a regular email newsletter to keep everyone informed and paper copies are sent to those without access to email. A rolling screen in the Welcome Area of the church, advertises events in the church and the display boards are regularly updated to provide more uptodate information about upcoming events.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Volunteering

AIM: To engage a greater proportion of our people in volunteering to help and serve in the church and in the community.

STRATEGY: Help our people recognise and develop the gifts that God has given them and encourage them to respond to the opportunities to use these gifts in the church and in the community.

PROGRESS:

The church leadership has continued to engage with the congregation to explore opportunities and encourage volunteering. A personal invitational approach has produced some encouraging results in some areas, but there is more work to be done to ensure that there will be sufficient volunteers in the future.

Building and Resources

AIM: To make our building fit for our mission purposes, focussing on reroofing, refurbishing, and remodelling the Sanctuary.

STRATEGY: Progress the Sanctuary Project (reroofing and refurbishment), install new AV systems, and improve other parts of the building.

PROGRESS:

In January, work began on the reroofing, refurbishing and decorating the Sanctuary. There were a few snags and the work is still to be completed. New AV equipment has been purchased and new speakers bought and hung professionally. We have also replaced a boiler. One of our long-term hirers left during the year and these rooms have been bought into use for hiring. Various facilities and have been upgraded and general repair on the building has continued. .

Other Aspects

The following activities and aspects of the church have also contributed significantly to the aims of church’s mission plan.

The Loaves and Fishes community café, which is run entirely by volunteers, has been running well, covering three days a week. Serving people both from the congregation and the local community. The café continues to provide food and drinks, ranging from snacks to light meals, at very affordable prices. It also provides a warm and welcoming place for our church members and the local community to meet.

As a part of its service to the community, the church lets rooms to a variety of groups and organisations. Most of these lettings are to charitable, community, educational, health, and welfare organisations, and are at very affordable rates with significant discounts. This year, we have been delighted to provide space to Crawley’s refugee community for support groups and language classes.

During the year, we held a number of one-off activities to invite people in from the community, including a harvest soup and bread lunch and a buffet lunch to celebrate the church’s 70[th] Anniversary.

Collections have been made for a range of charities, including Action for Children, Methodist Relief Fund, Christian Aid (in which over £600 was raised), DEC and Refugees Welcome. We also collect clothing for Refugees Welcome throughout the year. Our Harvest Contributions went to Crawley Open House and the Easter Team Food Bank.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Financial Review

Overview

A balanced General Fund budget was planned for the financial year ending 31[st] August 2024. The outcome was a General Fund surplus of £30,170. General Fund income was above the budget prediction but £6,493 lower than the previous year. Expenditure was below the budget prediction but £4,909 higher than the previous year.

Total income for all funds was £6,849 lower than the previous year and total expenditure for all funds was £391,401 higher than the previous year. The increase came from planned project expenditure as described below.

The Sanctuary re-roofing and refurbishment project commenced in January 2024 and was mostly completed by the end of the financial year. The costs of this project incurred, or committed to, in the 2023-24 financial year were assigned to the Property Redevelopment designated and restricted funds (please refer to note 11 in the notes to the financial statement). Further minor works and equipment purchases may be required in the 2024-25 financial year to complete the project. and the final cost of the project may increase. The total Sanctuary Project expenditure related to the 2023-24 financial year was £449,111 (please refer to note 11 for details).

The makeup of the Church’s income has changed significantly over time. After adjusting for inflation, the last eleven years show a downward trend in giving (pledges, offerings, donations and Gift Aid tax refunds) and an upward trend in lettings. In 2014 lettings accounted for 22% of the General Fund income whereas, in 2024, it is now 58%. In contrast, income from giving to the General Fund has dropped from 66% of the General Fund income in 2014 to 33% in 2024. The lettings income is very encouraging, but the lettings market can be volatile and there are risks in becoming over-dependent on this income stream.

The declining trend in active membership remains an issue. If this trend is not reversed, income from pledges, offerings and donations will continue to drop, leading to a reduction in total income, and the shortage of volunteers to run the mission critical activities will become more acute. The church’s highest priority is to grow the church by sharing the gospel and making disciples.

Income and Expenditure

General Fund

Most of the church’s income is from pledges, offerings and donations, and lettings.

The income from pledges was above the budget prediction but £2,625 below the previous year. Loose cash offerings were significantly higher than the previous year, but donations were below budget predictions and much lower than the previous year. Overall, income from giving to the General Fund (pledges, offerings, donations, contributions from external organisations, and Gift Aid) was £2,878 less than last year and £9,502 less than two years ago. This reduction in income may be partly attributed to the cost-of-living crisis, but the primary cause is the declining trend in active membership.

The budget prediction for lettings (£70,000) anticipated that income would be reduced by the impact of the Sanctuary building works. However, despite the Sanctuary being out of use for two thirds of the financial year, the impact was reduced by careful management and the income from lettings (£81,815) was significantly above the budget prediction, and not much lower than the previous year (£84,963).

Income from the Loaves and Fishes Café was in line with budget predictions but significantly below the previous year, probably because of the disruption and parking issues caused by the building works. The Loaves and Fishes expenditure was below budget predictions.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Most of the General Fund expenditure is incurred on the Circuit Assessment (used by the Circuit to pay ministers’ stipends and related costs, and to pay the District Assessment); the costs of running the church building (maintenance, cleaning and lettings salaries, energy and other utilities, etc.); and the costs of running the church’s activities.

Circuit Assessment was in line with budget predictions. Energy expenditure and property maintenance expenditure were lower than predicted. Expenditure on salaries was broadly in-line with predictions. There was a significant underspend in the church growth budget. There were smaller underspends and overspends in several other budget areas. In total the underspends outweighed the overspends.

During, the year Church Council agreed to assign £40,000 from the General Fund reserves to the Redevelopment and Refurbishment Designated Fund for the Sanctuary Project, to provide contingency funding for the building works and funding for solar panels and the new audio-visual system. Unfortunately, a structural survey found that the hall roof was not strong enough to support the panels. The church will now be considering alternative positions for the panels and seeking the required change in planning permission.

The church also received a legacy of £1,000.

Designated Funds

The major expenditure in the designated funds was from the Redevelopment and Refurbishment Designated Fund for the Sanctuary Project (please see note 11) . There was also a transfer from the General Fund to the Redevelopment and Refurbishment Designated Fund, as detailed above.

Restricted Funds

As planned, the Sanctuary Project used up the restricted funds leaving just a small residual balance.

Assets

No new assets were added during the financial year. The building has been revalued in accordance with the accounting policy.

Funds and Reserves

The General Fund reserves of the church (i.e. the net current General Fund assets) at 31[st] August 2024 were £121,371, which meets the requirements of the reserves policy.

At 31[st] August 2024 the total net current assets of all the church funds was £126,744 and the total of all the church funds (i.e. including fixed assets) was £5,887,994.

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern .

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Future Plans

We plan to worship and serve God, and to share His love with the community, by continuing to pursue the vision expressed in our mission statement.

Our priorities for the year ahead include church growth, fellowship and discipleship, human resources, and building improvements.

Our aim is to:

We are seeking to follow where the Holy Spirit leads and, at this stage, we plan to pursue the following strategies to achieve our priority aims:

We also plan to continue running all the activities listed in the activities section of this report.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

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 Constitutional Practice and Discipline of the Methodist Church (CPD) by order of the annual conference.

The members of St Paul’s Methodist Church Council are the Charity Trustees, membership being made up of church office holders, Minister, and representatives appointed by the Church at the General Church Meeting (the Church’s Annual General Meeting) and by the Church Council.

Day to day management of the church is undertaken by the Church Leadership Team together with the Minister. The Leadership Team is appointed by the Church Council.

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2024 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 (FRSSE) 2015

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to the Church Trustees at various meetings and / or training sessions.

Related Parties

The Church is part of the Redhill and East Grinstead Circuit which is part of the South East District and is also accountable to the Methodist Conference.

Risk Management

The major risks have been identified and recorded by the Trustees with professional advice taken as required. A regular annual review process is undertaken and recorded.

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

Safeguarding

St Paul’s Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches.

St Paul’s Methodist Church commits itself to the provision of support, advice and training for 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.

Reserves Policy

The General Reserves Policy for the Church is to hold a minimum sum equivalent to 6 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the church building and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full expenses including the assessment payable to the Circuit.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2024

Investment Policy

A low-risk liquid position is maintained. The Deposit Fund administered by the Central Finance Board of the Methodist Church is utilised to deposit any funds surplus to immediate requirements.

Exemptions from Disclosure

There are no exemptions from disclosure.

Funds held as custodian trustee on behalf of others

The Church holds no funds as a custodian trustee on behalf of others.

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St Paul’s Methodist Church, Crawley

STATEMENT OF FINANCIAL ACTIVITY

Year Ended 31 August 2024

Notes Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 4
Pledges and offerings 37,676 — — 37,676 39,476
Donations 986 2 — 988 3,020
Gift Aid tax refunds 8,879 — — 8,879 9,124
Legacies 1,000 — — 1,000 —
Income from charitable activities 5
Fund raising — — — — 37
Loaves and Fishes 5,930 — — 5,930 9,571
Other charitable activities 140 — — 140 40
Other trading activities 6
Lettings 81,815 — — 81,815 84,963
Investments 7 5,499 608 14,785 20,892 17,938
Total income 141,926 609 14,785 157,321 164,170
Expenditure on:
Salaries, NIC and pension costs 8 24,595 — — 24,595 21,639
Circuit Asessment 39,000 — — 39,000 39,000
Maintenance of Church buildings and property 11 19,924 46,481 402,630 469,036 81,081
Utilities (insurance, energy, water, etc) 12 22,853 — — 22,853 19,345
Grants and Donations 13 (2,443) — — (2,443) 177
Loaves and Fishes 2,139 — — 2,139 2,980
Other expenditure 14 5,687 606 — 6,293 5,850
Total expenditure 111,756 47,087 402,630 561,473 170,072
Net income / (expenditure) resources before transfer 30,170 (46,478) (387,845) (404,152) (5,902)
Transfers
Gross transfers between funds - in — 40,000 — 40,000 16,000
Gross transfers between funds - out (40,000) — — (40,000) (16,000)
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own use 15 406,674 — — 406,674 568,450
Net movement in funds 396,844 (6,478) (387,845) 2,522 562,548
Reconciliation of funds
Total funds brought forward 5,485,723 11,322 388,427 5,885,472 5,322,924
Total funds carried forward 5,882,567 4,844 583 5,887,994 5,885,472

Note: Values are in British pounds sterling (GBP). Components may not sum to totals because of rounding to the nearest pound.

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St Paul’s Methodist Church, Crawley

BALANCE SHEET

Year Ended 31 August 2024

Notes General Designated Restricted At **31/08/2024 ** At 31/08/2023
Fund Funds Funds
£ £
Fixed assets
Tangible assets 15 5,761,250 — — 5,761,250 5,354,576
Fixed assets 5,761,250 — — 5,761,250 5,354,576
Current assets
Debtors 16 1,977 — — 1,977 4,198
Cash at bank and in hand 16 124,561 48,140 6,987 179,688 558,001
Current assets 126,537 48,140 6,987 181,665 562,199
Liabilities
Creditors: Amounts falling due in one year 17 5,220 43,296 6,404 54,921 31,303
Net current assets less current liabilities 121,317 4,844 583 126,744 530,896
Total assets less current liabilities 5,882,567 4,844 583 5,887,994 5,885,472
Total net assets less liabilities 5,882,567 4,844 583 5,887,994 5,885,472
Represented by 20
Unrestricted
Unrestricted - General fund 5,882,567 — — 5,882,567 5,485,723
Designated
Designated - Hymn Book Fund — — — — 90
Designated - Outreach Hospitality — — — — 516
Designated - Redevelopment & Refurbishment — 4,244 — 4,244 10,116
Designated - Youth — 600 — 600 600
Restricted
Restricted - Redevelopment & Refurbishment — — 583 583 388,427
Funds of the church 5,882,567 4,844 583 5,887,994 5,885,472

Note: Values are in British pounds sterling (GBP). Components may not sum to totals because of rounding to the nearest pound.

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St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

In the following notes, values are in British pounds sterling (GBP). The components of tables may not sum to totals because of rounding to the nearest pound .

1. Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2015 version of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (FRS 102) as amended by the update bulletin (effective 1 January 2015).

2. Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. Details of each material fund are disclosed in note 20. Any funds may be represented by more than just cash.

3. Accounting policies

Basis

These accounts have been prepared on the basis of 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.

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.

VAT

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

Tangible fixed assets for use by the Church

These are capitalised if they can be used for more than one year, and individually cost more than £3,000. The freehold property is shown at cost, based on the insurer’s valuation.

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St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2024

Depreciation

Assets having an initial cost of £3,000 or less are written off in full in the year of acquisition. Furniture and Fittings of a durable nature having an initial cost greater than £3,000 are depreciated at the rate of 33.33% per annum on a straight-line basis. Computer and Electronic equipment having an initial cost greater than £3,000 are depreciated at 50% per annum on a straight-line basis.

Investment Properties

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

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable. Any gains or losses on revaluation at the year-end are shown in the SOFA.

Debtors and Prepayments

Debtors include outstanding lettings invoices in August.

Creditors

Creditors include outstanding items relating to utilities, etc. in August .

Volunteers

A certain amount of time is expended on the charity's activities, which is donated free of charge. lt is not possible to quantify the value of time given and accordingly it is neither recorded as donated income or as expense in the financial statement.

4. Donations and legacies

Charitable activities
1200 - Envelope Scheme & Direct bank receipts
1220 - Offering - Loose Cash
1230 - Donations
1260 - Contributions From Ext Orgs
1250 - Tax Reclaimed On Gift Aid
1255 - Legacies
Donations and legacies Totals
1340 - Other Fund Raising
1410 - Loaves & Fishes
1310 - Catering
1400 - Fees - Weddings, Funerals etc
Income from charitable activities Totals		 Unrestricted
Designated
Restricted
This year
Last year
36,490
—
—
36,490
39,115
1,186
—
—
1,186
361
247
2
—
249
2,240
739
—
—
739
780
8,879
—
—
8,879
9,124
1,000
—
—
1,000
—
48,542
2
—
48,543
51,620
Unrestricted
Designated
Restricted
This year
Last year
—
—
—
—
37
5,930
—
—
5,930
9,571
—
—
—
—
40
140
—
—
140
—
6,070
—
—
6,070
9,648

5. Charitable activities

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St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

6. Other trading activities

nvestment income
1300 - Property Lettings
Other trading activities Totals
1510 - CFB General Dep a/c Interest
1511 - CFB Redev Dep a/c Interest
1514 - CFB Project Dep a/c Interest
Investments Totals		 Unrestricted
Designated
Restricted
This year
Last year
81,815
—
—
81,815
84,963
81,815
—
—
81,815
84,963
Unrestricted
Designated
Restricted
This year
Last year
5,499
—
—
5,499
3,387
—
608
—
608
955
—
—
14,785
14,785
13,596
5,499
608
14,785
20,892
17,938

7. Investment income

The Church holds three interest-bearing Methodist Church Central Finance Board (CFB) deposit accounts

  1. CFB General Deposit Account : used primarily to hold on deposit General and Benevolence funds that are not immediately required.

  2. CFB Redevelopment Deposit Account: used to hold on deposit Redevelopment and Refurbishment designated funds until they are required

  3. CFB Project Deposit Account: used to hold on deposit the Redevelopment and Refurbishment restricted funds until they are required.

8. Paid employees

4010 - Salaries - Cleaners
4011 - Salaries -Lettings
Salaries, NIC and pension costs Totals		 Unrestricted
Designated
Restricted
This year
Last year
13,373
—
—
13,373
12,338
11,222
—
—
11,222
9,301
24,595
—
—
24,595
21,639

The Church has two part-time paid employees.

9. Paid trustees

Nicola, Postle, trustee, is employed as Lettings Manager and Cleaner and was paid £18,406 during the 2023-24 financial year.

10. Fees for examination or audit of the accounts

2022-23 Independent Examination Fee £315 2023-24 Independent Examination Fee £400 (provision)

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St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

11. Maintenance of Church buildings and property

4200 - Property Maintenance
4210 - Property Redevelopment
4225 - Grounds Maintenance
4250 - Window Cleaning
4252 - Cleaning Materials
4255 - Cleaning
Maintenance of Church buildings & property Totals		 Unrestricted
Designated
Restricted
This year
Last year
16,670
—
—
16,670
60,517
—
46,481
402,630
449,111
17,328
1,658
—
—
1,658
1,393
581
—
—
581
495
868
—
—
868
1,348
147
—
—
147
—
19,924
46,481
402,630
469,036
81,081

The table below shows further details of the costs of the Sanctuary Project.

Architect's Fees
Main Contractor
AV Installer
AV Equipment (self-installed)
Chairs
Contingency items
Sanctuary Project Total		 31,200
382,107
14,250
9,461
6,733
5,360
449,111

12. Utilities

4220 - Gas
4230 - Electricity
4240 - Water
4245 - Waste Disposal
4260 - Telephone and Broadband
5050 - Insurance
Utilities (insurance, energy, water, etc) Totals		 Unrestricted
Designated
Restricted
This year
Last year
6,037
—
—
6,037
6,609
6,549
—
—
6,549
4,962
1,293
—
—
1,293
1,020
1,038
—
—
1,038
1,070
86
—
—
86
607
7,850
—
—
7,850
5,078
22,853
—
—
22,853
19,345

13. Grants and donations

2000 - Gifts & Donations
2300 - Benevolence - Disbursements
6000 - Connexional/Other Contribs
Grants and Donations Totals		 Unrestricted
Designated
Restricted
This year
Last year
—
—
—
—
97
—
—
—
—
80
(2,443)
—
—
(2,443)
—
(2,443)
—
—
(2,443)
177

In the 2021-22 financial year the Connexion requested all churches to make a donation towards the shortfall in the Methodist Church pension fund and St Paul’s made a donation of £2,250. The pension fund position improved and the donations from churches were not required. The Connexion refunded all donations in the 2023-24 financial year, with interest included, and St Paul’s received a refund £2,443.

Page 18 of 25

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

14. Other expenditure

Other expenditure
Unrestricted Designated Restricted This year Last year
2100 - Worship Resources 1,474 90 — 1,564 1,776
2110 - Presentation Bibles, Candles 42 — — 42 76
2200 - Junior Church & Youth 436 — — 436 224
3010 - Other Catering Expenses 651 516 — 1,166 289
3025 - Publicity new 206 — — 206 513
3040 - Church Growth 919 — — 919 1,369
3050 - Web Site development 193 — — 193 175
4205 - Property Letting Expenses 944 — — 944 650
4300 - Miscellaneous Expenses 227 — — 227 200
5000 - Treasurer/Stewardship Expenses 75 — — 75 75
5001 - Bank charges 130 — — 130 153
5010 - Professional Fees 365 — — 365 350
5030 - Minister's Local Expenses 25 — — 25 —
Other expenditure Totals 5,687 606 — 6,293 5,850

15. Tangible assets

This Year (2023-2024)

Church (non-investment) Fixtures, fittings, and Total
land and buildings Equipment
£ £ £
Cost or valuation
At beginning of the year 5,354,576 - 5,354,576
Additions - - -
Disposals - - -
Revaluations 406,674 - 406,674
Transfers - - -
At end of the year 5,761,250 - 5,761,250
Depreciation and impairments
At beginning of the year - - -
Disposals - - -
Depreciation - - -
Impairment - - -
Transfers - - -
At end of the year - - -
Net book value at beginning of the year 5,354,576 - 5,354,576
Net book value at end of the year 5,761,250 - 5,761,250

Page 19 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

Previous Year (2022-2023)

Church (non-investment) Fixtures, fittings, and Total
land and buildings Equipment
£ £ £
Cost or valuation
At beginning of the year 4,786,126 - 4,786,126
Additions - - -
Disposals - - -
Revaluations 568,450 - 568,450
Transfers - - -
At end of the year 5,354,576 - 5,354,576
Depreciation and impairments
At beginning of the year - - -
Disposals - - -
Depreciation - - -
Impairment - - -
Transfers - - -
At end of the year - - -
Net book value at beginning of the year 4,786,126 - 4,786,126
Net book value at end of the year 5,354,576 - 5,354,576

16. Analysis of current assets

Analysis of current assets
Debtors and prepayments This year Last year
Prepayments 1,625 3,250
Accrued income 352 548
Other debtors - 400
Total debtors and prepayments 1,977 4,198
Analysis of cash at bank This year Last year
Bank balance held in HSBC Bank 14,759 16,210
Bank balance held in CFB 164,779 541,791
Bank balance held in Sainsbury Card 150 -
Total Cash at Bank 179,688 558,001

Page 20 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2024

17. Analysis of current liabilities and long-term creditors

Current Liabilities This year Last year
Trade Creditors 54,385 30,796
Other Creditors 535 507
Total Current Liabilities 54,921 31,303

18. Capital commitments and contingent liabilities

At the 31st August 2024 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2024.

19 . Loans and creditors due after one year

There were no creditors due after one year in the financial year 2023-2024.

20. Detailed analysis of individual fund movements

Unrestricted funds

General Fund: for the running costs of the Church and the Church building, including the Church activities, the Circuit Assessment and any costs not covered by the other funds.

Designated funds

Hymn Book Fund: for replacing and/or updating hymn books.

Outreach Hospitality Fund: for refreshments and other hospitality expenses for outreach events and activities.

Redevelopment & Refurbishment Fund: for redeveloping and refurbishing the Church buildings and resources.

Benevolence Fund: for disbursements to those in need and support for those in poverty.

Youth Fund for provision of activities and resources for children and young people.

Restricted funds

Redevelopment & Refurbishment Fund: for redeveloping and refurbishing the Church buildings. All donations given specifically for the purpose of this fund, and any proceeds from fundraising specifically advertised as raising money for this purpose, are placed in this fund. It complements the identically named designated fund above.

Page 21 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2024

This Year (2023-2024)

Fund and type Fund balances Incoming Outgoing Transfers Gains and Fund balances
brought forward Resources Resources Losses carried forward
Unrestricted
General - General fund 5,485,723 141,926 111,756 (40,000) 406,674 5,882,567
Sub-totals 5,485,723 141,926 111,756 (40,000) 406,674 5,882,567
Designated
Hymn - Hymn Book Fund 90 — 90 — — —
Outreach Hospitality Fund 516 — 516 — — —
Redevelopment & Refurbishment Fund 10,116 609 46,481 40,000 — 4,244
Benevolence Fund — — — — — —
Youth Fund 600 — — — — 600
Sub-totals 11,322 609 47,087 40,000 — 4,844
Restricted
Redevelopment & Refurbishment Fund 388,427 14,785 402,630 — — 583
Sub-totals 388,427 14,785 402,630 — — 583
Totals 5,885,472 157,321 561,473 — 406,674 5,887,994

Previous Year (2022-2023)

Fund and type Fund balances Incoming Outgoing Transfers Gains and Fund balances
brought forward Resources Resources Losses carried forward
Unrestricted
General fund 4,891,701 148,419 106,847 (16,000) 568,450 5,485,723
Sub-totals 4,891,701 148,419 106,847 (16,000) 568,450 5,485,723
Designated
Hymn Book Fund 100 — 10 — — 90
Outreach Hospitality Fund 510 600 594 — — 516
Redevelopment & Refurbishment Fund 38,426 955 45,265 16,000 — 10,116
Benevolence Fund 28 — 28 — — —
Youth Fund — 600 — — — 600
Sub-totals 39,064 2,155 45,898 16,000 — 11,322
Restricted
Redevelopment & Refurbishment Fund 392,159 13,596 17,328 — — 388,427
Sub-totals 392,159 13,596 17,328 — — 388,427
Totals 5,322,924 164,170 170,072 — 568,450 5,885,472

Page 22 of 25

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2024

21. Related party transactions

Name of related party Relationship Description of transaction Payments to related Value of gifts to related
party during the year party during the year
Redhill and East Grinstead Methodist Church Payment of Circuit Assessment 39,000 -
Methodist Circuit
Lazer World, Laser Planet Companies owned by Purchase of property and grounds
2,913
Isaac Conroy, trustee maintenance services
Total Related Party Transactions 41,913 -

22. Donations

There were no donations made to other organisations by the Church from Church funds or from Internal Organisation funds which are not itemised elsewhere.

23. Events after the reporting period

There were no reportable events after the reporting period.

Page 23 of 25

St Paul’s Methodist Church, Crawley

DECLARATION Year Ended 31 August 2024

This Report of the Trustees and these Financial Statements were approved by the Church Council on 2[nd] February 2025 and signed on behalf of the Church Council by

Signature:

Name:

Page 24 of 25

St Paul’s Methodist Church, Crawley

INDEPENDENT EXAMINER’S REPORT To the Trustees of St Paul’s Methodist Church

This Report is on the Church Accounts for the year ended 31[st] August 2024

Respective responsibilities of Trustees and Examiner

The Church's trustees are responsible for the preparation of the accounts. The Church's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (effective January 2015) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Name: Yvette How MAAT Signature:

Relevant Professional qualification or body: MAAT

Address: 6 Frailey Close, Maybury, Woking, GU22 8EB

Date: 6 May 2025

Page 25 of 25