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2025-08-31-accounts

EMSWORTH METHODIST CHURCH

ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended 31[st] August 2025

2

Contents

Trustees Annual Report 3 – 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 – 16
Independent Examiner’s Report 17

3

Trustees’ Report for 2024-25

1. Introduction

Emsworth Methodist Church & Pastoral Centre (EMCPC) is a serving and worshipping Christian Church in the heart of Emsworth, working closely with other churches and with the local community. We seek to offer a variety of different styles of Sunday Worship during the month and during the week we are open as a Pastoral Centre and welcome all for refreshment, friendship or just to offer a quiet space.

For further details see: www.emsworthmethodistchurch.org

We hope all who come will feel part of this supportive and caring church family as we seek to serve God in this place.

2. Administrative Information

Emsworth Methodist Church is registered with the Charity Commission as Charity Number 1127747. Correspondence should be addressed to either The Minister or Senior Steward or Treasurer at Emsworth Methodist Church & Pastoral Centre, 19 High Street, Emsworth, PO10 7AQ.

The Trustees are the members of the Church Council of Emsworth Methodist Church. The following are the Trustees at the date of this report, and served as Trustees during the year:

Ex officio members

Ministers Revd David Muskett
Deacon Stephen Richardson (to 31.8.25)
Circuit Steward Alison Rice (to 30.11.24)
Matthew Thomas (from 30.11.24)
Church Stewards Veronica Hickox, Marilyn Carroll,
Gillian Richardson (to 31.8.25), David Sawyer
Treasurer Catherine Hall (from 1.1.25)
Pastoral Secretary Diana Harris
Church Council Secretary Alan Hickox
Other members Ruth Beechey (to 30.4.25), Nigel Bloodworth (from 1.5.25),
Marian Coles (to 30.4.25), Gill Cooper,
Sue Dudman (to 12.4.25), Geoffrey Eardley,
Pamela Eardley (from 1.5.25), Diana Elliott,
Peter Gregory, Marian Hughes,
Sheila Revell (from 25.7.25), Margaret Sawyer,
Alison Vaughan (to 30.4.25), Vivien Watson (to 15.2.25),
Dot Warren

Anglican PCC observer
Tony Hines

4

3. Purpose and Mission

EMCPC is part of the Methodist Church of Great Britain whose purposes are the advancement of:

The calling of The Methodist Church is to respond to the gospel of God’s love in Christ and to live

out its discipleship in worship and mission. It does this through:

EMCPC is in the Southampton District whose Vision states ‘We will be a District where Circuits, Local Churches and individuals of all ages are accompanied and encouraged to respond to the gospel of Jesus Christ and participate in God’s mission in the power of the Holy Spirit.’

EMCPC’s Vision is to be a serving and worshipping Christian Church in the heart of Emsworth, working closely with other churches and with the local community. To achieve this Vision we will:

5

4. Structure and Governance

The Trustees are appointed either by the General Church Meeting or the Church Council as defined in the Constitutional Practice and Discipline of the Methodist Church.

EMCPC is governed by the Church Council whose membership is listed in Section 2 of this report. The Council met on three occasions during the year.

During the year, the Church Council paid due diligence to its statutory responsibilities for areas such as the protection of children, young people and vulnerable adults (Safeguarding), Data Protection, Health and Safety, and Environmental Health. We confirm that the Trustees have had regard to the Charity Commission’s guidance on public benefit.

The Church Council has identified and recorded major risks and adopted management actions to mitigate these. Professional advice has been taken as required.

The internal organisation linked to this church is The Emsworth Methodist Church Wednesday Group, which met regularly during the year.

5. Review of the Year’s Activities

In July we were sorry to say farewell to Deacon Stephen Richardson and his wife Gillian, who were moving to a new appointment in September.

The Pastoral Centre, the main focus of the Church’s mission and outreach, is open from 10.00am until early afternoon every weekday. It offers refreshment, a warm space and a listening ear, and advice and support when needed, including to the homeless. During the past year there has been an increase in footfall. The Police Community Support Officers have a regular surgery, and with the support of Right at Home, the Centre hosts a monthly Dementia Choir. The local NHS Surgery has given a presentation on using e-consult, and hopes to use the Centre for other events in the future. Fun and Friendship meets weekly, offering an increasingly popular and much-valued morning of conversation, games, craft activities and mutual support, and helping others by knitting hats for the Special Care Baby Unit and the Mission to Seafarers . A Macmillan coffee morning and a cream tea in aid of St Wilfred’s hospice attracted a number of new visitors as well as raising funds for these charities. The menu varies in response to customer demand, and also with the changing seasons. Fresh local produce is used whenever possible.

6

We are very grateful to our volunteers from local churches and the wider community who staff the Centre and support its work through prayer, and to our Pastoral Centre Manager.

We are pleased that a number of groups within the local community continue to regularly use our premises, and that we have recently been able to accommodate, on a temporary basis, other groups who have needed to relocate following a fire at Emsworth Community Centre.

Worship has continued to be offered in several formats, including Café Church on the first Sunday morning of each month, Communion on the third Sunday morning, and a Reflective Service, on the fourth Sunday evening of each month when our Anglican friends join us. We are invited to share evening services with the Anglicans at St. James’ on the second Sunday evening of each month, and at St. Thomas à Becket on the third Sunday evening. The practice has continued of an Anglican minister sharing in leading the evening service at the Methodist Church once a quarter, and a Methodist minister similarly participating in the Anglican evening services. Christians Together in Emsworth (CTiE) has continued to hold an ecumenical evening service when there is a 5[th] Sunday in the month, these services rotating around the five churches in CTiE. On Good Friday we again hosted the serving of refreshments following the CTiE Walk of Witness around Emsworth. The opportunity to join morning services on Zoom continues, except on Café Church Sundays, and a weekly Circuit Digital Service is made available to members of our church family.

The Church has marked the passing of the Christian year by appropriate celebrations, particularly at Harvest, Christmas and Easter. During Advent, a group met weekly in the Pastoral Centre, offering an opportunity for refreshments followed by Bible study and discussion. During Lent we joined an Anglican-led series of Reflections taking place in our church. At Harvest we shared lunch together, as we did at our Church Anniversary in May. On that occasion we were delighted that our preacher was Rev Stephen Wright, our former Minister. In July, our Methodist Homes representative used their materials to lead a morning service, and in December the Stewards led a service celebrating the work of Action for Children. We have also been pleased to welcome local Anglican clergy to lead a number of services.

We remain a collection point to receive donations for the One Church Food Bank, and our Harvest gifts and monetary donations were also given to the food bank. At Christmas we donated to Stop Domestic Abuse and to Action for Children. Other causes to benefit from donations and special collections during the year included All We Can, Methodist Homes, Methodist Ministers’ Housing Society, Fund for the Support of Presbyters and Deacons, The Fund for Property, Fund for Human Need, Leaders of Worship & Preachers Trust, and Transform Trade.

7

The ecumenical Christian Aid Working Party has again held several fundraising events at our premises and at the Emsworth Baptist Church, including coffee mornings and an autumn sale of produce.

Pastoral care continues to be offered by our network of Pastoral Carers and others through visits, telephone calls, emails, letters and cards, and the distribution of printed material such as our newsletter. The prayer chain, and the prayers offered, support those going through difficult times. The newsletter and regular emails keep people informed and strengthen their links to the Church. Wednesday Group, meeting twice a month with a broad range of speakers, attracts both church members and people from the wider community. Whilst not meeting during the summer months, contact and pastoral care are maintained, this year with a cream tea, a fish-and-chip lunch and a carpet bowls afternoon.

During the year we have been delighted and encouraged to welcome some new members and also some visitors. With the leadership of our Minister and Pastoral Centre Manager, and the commitment of all involved in the life of our Church and Pastoral Centre, we look forward with optimism to continuing our mission of service to the community.

6. Financial Review

As in previous years, income was derived from four main sources: offerings and donations (£37,639) and associated gift aid (£8574), lettings of the buildings and flats (£38,759) and sales in the Pastoral Centre (£23,967).

In October 2021, Emsworth church made a donation of £15,000 to the Methodist Church as its contribution to covering the shortfall in the valuation of the pension fund for ministers etc. In the summer of 2024, the pension fund had regained sufficient value that the donations requested from churches in 2021 were returned to them with interest; the sum of £16284.13 was received in September 2024.

These, together with donations and other assorted income, gave a total income for the year of £132,374.

8

Expenditure trends

The major item of expenditure was the assessment paid to the East Solent and Downs Circuit of £33,432. A second major item of expenditure relates to maintenance and services for the property (£30,046); significantly Repairs and Renewals, but also Light and Heat (£8454) and the relatively recent appointment of a designated cleaner. The third major item of expense was the employment of the Pastoral Centre Manager (£20,762).

Total expenditure for the year was £104,348 resulting in a surplus for the year of £28,026.

Assets and reserves

At the year end, the unrestricted assets in the General Fund amounted to £119,013. This fund is significantly more than the 6 months specified in the reserves policy (see section 7). Designated Funds (development, pastoral centre support) increased by nearly £3,000 to £49,090.

Insurance values of the buildings and contents are £2,952,256 and £213,416 respectively.

Budget for 2025-26

A budget showing a surplus of £861 was approved by the Church Council in June 2025.

7. Reserves Policy

The Reserves Policy of the Trustees is to hold a minimum sum equivalent to six months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the church building and/or to sustain payment of the assessment payable to the Circuit.

8. Trustees’ Responsibilities in relation to the Accounts

The Trustees are responsible for preparing a trustees’ annual report and 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 and Wales requires the charity trustees to prepare financial statements for each year that 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 the financial statements the Trustees are required to:

9

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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information on the charity’s website in accordance with legislation in the United Kingdom. During the year, the recorded donations from Trustees to the general funds of EMCPC totalled £21,484.

Signed on behalf of the Trustees, following acceptance of this report at their meeting on 18[th] November 2025.

……………………………………….Minister & Chair of the Church Council

……………………………………….Treasurer

……………………………………….Senior Steward

10

EMSWORTH METHODIST CHURCH Statement of Financial Activities For The Year Ended 31st August 2025

Note
Incoming Resources
Pastoral Centre Sales
(2)
Offerings & Donations
(2)
Miscellaneous
(2)
Bank Interest
(2)
Tax Rebates
(2)
Total Incoming Resources
Resources Used
Circuit Assessment
(3)
Property
(3)
General Expenses
(3)
Total Recourses Used
Net Incoming Resources
Net Movement on Funds
Transfers between Funds
Other Gains/(Losses)
Balances Brought Forward
as at 01.09.24
(4)
Balance Carried Forward at 31.08.25		 Unrestricted
Restricted
Funds
Funds
23,967
37,912
55,484
6,437
8,574
132,374
0
33,432
30,046
40,870
104,348
0
28,026
0
28,026
0
99,795
2,992,538
3,120,359
0		 2025
2024
23,967
19,702
37,912
41,285
55,484
38,777
6,437
5,788
8,574
9,735
Total Funds
132,374
115,287
33,432
37,488
30,046
24,242
40,870
34,632
104,348
96,362
28,026
18,925
28,026
18,925
0
0
99,795
96,490
2,992,538
2,877,123
3,120,359
2,992,538

11

EMSWORTH METHODIST CHURCH Balance Sheet as at 31st August 2025

Note
Fixed Assets
Church Buildings
Current Assets
Stock
Debtors
(7)
Cash at Bank
(5)
Cash in Hand (Pastoral)
Short Term Deposits
(6)
Current liabilities
Amounts Falling Due Within One Year
(8)
Net Current Assets
Liabilities Falling due in more than
one year
Net Assets
Represented by
Unrestricted Funds
General
(4)
Pastoral Centre Support
(4)
Development Fund
(4)
Property Fund
(4)
Internal Organisations
Wednesday Group		 2025
2024
2,952,256
2,852,461
747
407
11,982
9,369
11,899
7,225
217
201
144,844
169,689
124,057
141,259
(1,586)
(1,182)
168,103
140,077
0
0
3,120,359
2,992,538
119,013
93,708
18,978
17,290
30,112
29,079
2,952,256
2,852,461
3,120,359
2,992,538
Opening
Closing
balances
Receipts
Payments
balances
834
602
(711)
725		 2025
2024
2,952,256
2,852,461
747
407
11,982
9,369
11,899
7,225
217
201
144,844
169,689
124,057
141,259
(1,586)
(1,182)
168,103
140,077
0
0
3,120,359
2,992,538
119,013
93,708
18,978
17,290
30,112
29,079
2,952,256
2,852,461
3,120,359
2,992,538
Opening
Closing
balances
Receipts
Payments
balances
834
602
(711)
725
Opening
balances
834
834 602
(711)
725

Signed

Church Treasurer……………………………………………

EMSWORTH METHODIST CHURCH Notes to the Financial Statements for the Year Ended 31st August 2025

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1 Accounting Policies

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2015) - the Charities SORP (FRS 102).

Public Benefit Entity

Emsworth Methodist Church meets the definition of a public benefit entity under FRS 102, Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note below.

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.

Going Concern

Based on monetary assets and human resources available at 31st August 2025 the trustees believe that the Church is a going concern.

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.

The Church acts as agent for certain monies collected for other charities and related parties. These transactions are not reflected in the SOFA as they are not income of the Church. Instead the transactions are detailed in note 10 below.

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 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 payabe 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.

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

No value is placed on church furniture and fittings held by the Church Council on special trust for the Church. Any expenditure on such items whether maintenance or improvement is written off at the time of the expenditure. The freehold property is shown at insured value.

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 the market value at the year end. Investment income is included in the accounts when receivable and 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 and prepaid expenses.

Creditors

Creditors include outstandings relating to utilities, telephones etc in August.

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EMSWORTH METHODIST CHURCH

Notes to the Financial Statements for the Year Ended 31st August 2025

2 Incoming Resources
Pastoral Centre Sales
Offerings & Donations
Offerings
Donations
Legacies
Fundraising
Miscellaneous
Rent (flats)
Use of Premises
Photocopier
Other
Interest Received
CFB Deposit Fund
Trustees Interest Fund
Tax Rebates
Offerings
Pastoral Support
Fundraising
Development
Total Incoming Resources		 General
Pastoral
Support
Development
23,967
35,509
2,129
274
Unrestricted Funds		 Total
2024
23,967
19,702
35,509
38,051
2,129
690
0
2,500
274
44
37,912
0
0
37,912
41,285
15,119
15,119
14,463
23,640
23,640
24,314
140
140
0
16,585
16,585
0
55,484
0
0
55,484
38,777
3,518
3,518
2,698
1,811
1,108
2,919
3,090
3,518
1,811
1,108
6,437
5,788
8,574
8,574
9,735
0
0
0
0
0
0
8,574
0
0
8,574
9,735
129,455
1,811
1,108
132,374
115,287

14

EMSWORTH METHODIST CHURCH

Notes to the Financial Statements for the Year Ended 31st August 2025

3 Resources Used
Circuit Assessment
Property Expenses
Light and Heat
Water
Repairs and Renewals
Cleaning
Insurance
General Expenses
Pastoral Centre Manager
Telephone
Office supplies
Subscriptions and Donations
(see note 9)
Pastoral Centre Food etc
Repairs and Renewals
Bank Charges
Independent Examiners Fee
TMCP Admin. Charge
Miscellaneous
Total resources Used		 Pastoral
General
Support
Development
33,432
8,454
723
13,639
5,130
2,100
Unrestricted Funds		 Total
2024
33,432
37,488
8,454
7,700
723
630
13,639
10,341
5,130
3,515
2,100
2,056
30,046
0
0
30,046
24,242
20,762
20,762
16,974
641
641
673
1,334
1,334
959
5,121
5,121
3,495
7,283
7,283
5,264
2,747
2,747
3,827
182
182
522
1,242
1,242
1,206
123
75
198
111
1,360
1,360
1,601
40,672
123
75
40,870
34,632
104,150
123
75
104,348
96,362

15

EMSWORTH METHODIST CHURCH

Notes to the Financial Statements for the Year Ended 31st August 2025

4
5
6
7
8		 Analysis of Movement of Funds
General Fund
Pastoral
Centre
Support Fund
Development
Fund
Property Fund
Balance Brought
Forward 01.09.2024
93,708
17,290
29,079
2,852,461
Incoming Resources
129,455
1,811
1,108
Outgoing Resources
(104,150)
(123)
(75)
Revaluation
99,795
Transfers between
Funds
Balance Carried
Forward 31.08.2025
119,013
18,978
30,112
2,952,256
£3,120,359
2025
2024
Analysis of Cash at Bank
Barclays Bank General Account
6,947
6,903
Barclays Bank SO Account
4,952
322
11,899
7,225
Analysis of Short Term Deposits
Central Finance Board of the Methodist Church
80,944
62,877
TMCP Trustees Interest Fund
63,900
61,180
144,844
124,057
Analysis of Debtors
Prepayments - General Fund
2,118
2,450
Tax Repayments
6,792
4,133
Circuit Assessment in Advance
3,072
2,786
11,982
9,369
Analysis of Creditors Payable in One Year
Independent Examiners Fees
1,242
1,182
Acruals
344
0
Other Creditors
0
1,586
1,182
---Unrestricted Funds--		 General Fund
Pastoral
Centre
Support Fund
Development
Fund
Property Fund
93,708
17,290
29,079
2,852,461
129,455
1,811
1,108
(104,150)
(123)
(75)
99,795
---Unrestricted Funds--		 General Fund
Pastoral
Centre
Support Fund
Development
Fund
Property Fund
93,708
17,290
29,079
2,852,461
129,455
1,811
1,108
(104,150)
(123)
(75)
99,795
---Unrestricted Funds--		 General Fund
Pastoral
Centre
Support Fund
Development
Fund
Property Fund
93,708
17,290
29,079
2,852,461
129,455
1,811
1,108
(104,150)
(123)
(75)
99,795
---Unrestricted Funds--
119,013
18,978
30,112
2,952,256
£3,120,359
2025
2024
6,947
6,903
4,952
322
11,899
7,225
80,944
62,877
63,900
61,180
144,844
124,057
2,118
2,450
6,792
4,133
3,072
2,786
11,982
9,369
1,242
1,182
344
0
0
1,586
1,182
11,899
7,225
80,944
62,877
63,900
61,180
144,844
124,057
2,118
2,450
6,792
4,133
3,072
2,786
11,982
9,369
1,242
1,182
344
0
0
1,586
1,182

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EMSWORTH METHODIST CHURCH Notes to the Financial Statements for the Year Ended 31st August 2025

9 Analysis of Subscriptions and Donations (Payments)
One Church
PCC Running Free
Action for Children
All We Can
Fund For Human Need
Leaders of Worship & Preachers Fund
MHA
Methodist Ministers Housing Society
Methodist Mission in Britain
Stop Domestic Abuse
St Wilfrid's Hospice
Transform Trade
Christian Aid
Water Aid
The Methodist Church Fund for Property
Christians Together in Emsworth		 2025
327
180
460
600
775
100
260
105
11
205
356
300
1,000
250
110
82
5,121

10 Agency Collections & Payments

Brought Carried
forward 1 forward 31
Sep 24 Receipts Payments Aug 25
Action for Children 0 450 (450) 0
Methodist Women Home Mission 0 231 (231) 0
MHA 0 375 (375) 0
Portsmouth Family Welfare Association 0 200 (200) 0
0 1256 (1256) 0

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Independent Examiner’s Report to the Trustees of Emsworth Methodist Church For the Year Ended 31 August 2025

This report on the accounts of the Church for the year ended 31 August 2025, which is set out on pages 10 to 16, is in respect of an examination carried out in accordance with Section 145 of the Charities Act 2011 (the Act).

Respective Responsibilities of the Trustees and Examiner

As Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and Section 144(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 145(5)(b) of the Act. That examination includes a review of the accounting records kept by the Church and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

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

have not been met; or

E Taylor FCCA CTA Hughes Spencer 12 Acorn Business Park Northarbour Road Portsmouth Hampshire PO3 6TH