Epsom Methodist Church ANNUAL REPORT AND ACCOUNTS 202412025 (ACCRUALS BASIS) st For the year ended 31 August 2025 Charity registration number.. 1127787 Methodist Circuit Number.. 35/39 Chair of Trustees.. Reverend Catherine Hutton Acting treasurer.. Mr Robert Hill
Epsom Methodlst Church Annual Report and Accoursts for Year Ended 31" August 2025 Epsom Methodlst Church Trustees, Annual Report and Accounts objectives and actlvltle5 Achievements and performance Flnanclal review Structure, governance and management Reference and administrative details Name of tiustees holding title to property belonging to the charity Names of the charity trustees who manage the charity Balance sheet for Epsom Methodlst Church as of 31" August 2025 Statement of financial activities for Epsom Methodist Church 2024125 Notes on Statemenl of financi31 activities io li 12 Statement of financial activities for Epsom Methodist Church 2023124 Cash flow for Epsom Methodist Church for 2024125 Accounting Policies for Ep50m Method15t Church 2024125 Table l Deprèciation of assets Table 2 CCEMC income and expenditure for 2024125 14 15 16 18 18 Table 3.. Epsom Methodist Nursery income and expendlture for 2024125 Table 4.. Donatlons to Epsom Methodlst Church for 2024125 Table 5.. Grants received by Epsom Methodist Church 2024125 19 19 20 Table 6.. Transfer between funds for 2024125 21 Table 7.. Related party transactlon5 fof 2024125 Table 8: Donation to charities for 2024125 Table 9.. Salaries and associated costs for 2024125 Table 10.. Movements between funds for 2024125 21 22 22 23 Table Il.. Changes in invèstment valuès for 2024125 24 Table 12.. Analysis of cash at bank Tables 13 lal: Debtors and prepayments Table 13 Ibl.. Current liabililies and long-term creditors Declarations 24 25 25 26 Independent Exèminer's Report to the Trustees of Epsom Methodlst Churth 27
Epsom Methodlst Church Annual Report and Accounts for Year Ended 31" AuEUSt 2025 Epsom Methodist Church Trustees, Annual Report for 2024125 obJecti¥es and actS¥ltles Summary of the purposes of the charity as set out In Its governing document Epsom Methodist Church serves as a centre for Christian faith, witness and service for the communlty of Epsom. The mission statement of the Church is To respond to God'5 love in Chrlst for everyone by belng a rÈ31 focus In the town for Christian teaching, worship and care., The Chair of Trustees, the Reverend Catherine HL>tton, works with a team of ordained and lay people, both paid and voluntary, to support and develop the life of the Church. Summary ofthe main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. We strive to fulfil our mission through a wide range of activities.. Teoching and Worship Two sÈrvices are held each Sunday morning reflecting the Christ13n calendar as appropriate, and the teaching curriculum of the church. These services arè streamed vla YouTube to provide access to Sunday worship for people who are housebound or otherwisè cannot attend on a Sunday mornSng. Three further Sunday service5 are held under the auspices of the Chinese conEreg3tion of Ep50m Methodist church ICCEMCI. A number of Life study groups and prayer groups meet regularly for learnlng, care, prayer and fellowship. A range of other opportunities for dlscipleship and Chrlstian learning are offered through courses, study groups and reflective retreat5. Care A stror)g Pastoral Care system supports Church members, especially those faclng challenging times. Our community café, Rootsi provides a place for people of all ages to meet every weekday morning and enjoy a welcome, friendship and conversation while having a drink or a snack. Our Early Years Nursery and Family Centre offer education and support to children, families and parents. Support for those who ¥nay be lonely, vulnerable or in eeonomle need Is provlded through the Warm Space we r4Jn over the wlnter period and through our fortniBhtly Welcome Club. Ouring the summer our Family Centres offers support, lunches and chlldcare durin8 the long break from school, and a team of volunteers for adults provides 3 'Holiday at Home, for those who would otherwise not have a vacatlon. An Eco Church Groups promotes better care and stewardship of the envlronment. We sponsor a thriving set of unlformed Drg3nisations (Scouts and Guides and their associated a8e- related 6roupsl that meet on our remlses.
Epsom Methodlst Church Annual Repoit and Accounts for Year Ended 31" August 2025 We foster links with other community organlsations such as Hope into Action13 charity that helps to house the homeless) and other churches, Including Churches Together in Epsom. Many of the 8¢tSvltles described above not only meèt the needs of members of the Church but are 3lsD prtsvldlng publi£ benefit. In addition, EMC makes its extensive premlses available to local community groups, charltie5 and Individuals to hire. We carefully manage our resources, In the form of our staff, volunteers, buildings and financial 3Ssets, in order to support our activitles. The Epsom Methodist Chtjrch is an unincorporated charity that meets the definition of a public benefit entity under FRS 102. Statement confirming whether the trustees have had regard to the guidante issued by the charlty CorNmission on public benefit We confirm that the Trustees have had regard to the Charity Commlssion's guidance on public benefit. Achlevements and performance Summary ofthe main athlevements of the charlty, identifying the difference the charity'5 work has made to the tircumstances of its beneficiaries and any wlder beneflts to society as a whole. The memberships of EMC and CCEMC have contSnued to grow, and we are welcoming new people to our Sunday services. A course on the fundamentals of the Christian faith was run during June 2025. Our Roots community café continue5 to thrive and our Warm Spate served around 1,000 hot meals during the wintèr. The Family Centre expanded the range of courses and support il was able to offer to parents and families. Our Holiday at Home programme was Jgain poptjlar and successful and our Eco Church turned 3 r3thÉr neglected garden Into an eco-garden, We were not able to appolnt a Church Development Officer as we had hoped but were successful in recruiting a Community Chaplain to support our work with the local Epsom comn7unity that come through our doors on a daily bisi5. We also appointed an addltlonal part-time member of staff to work in our Church office. A malor capital project to repurpose a dlsLFsed stage in our Community Hall into a new classroomlmeeting room, alongside a slate-of-the-art storage facility was completed on time and on budget. Work was 3150 started to address the recommendations of a five-ye3rly property survey of our prem15es. Plan5 for 2025126 include building the misslon of the Church through.. Future plans Developing the role of our recently appointed Community Chaplaln Working wlth a Christian consultancy to develop the confidence of Church members ¢0 share their falth and to Identify and equip members to lead outreach initiatives. Involvin8 more of our members in life Groups and expanding the number of Groups.
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" AugLtst 2025 Growing the work of our Family Centre. We will also be considering how to update our audlo-vlsual facllltles, website and database management and will be commissioning further building work in line with the recommenLlatlOW15 of the qulnquennial survey of our premises. Flnanclal revlew Review of the charity's rinancial position at the end of the period The overall finances of the Church remain in 3 strong posltion at the end of 202412S. Total Income was £861.441 and total expenditure lexcluding capital spending on capital project51 amouhted to £674,137. All three maln constltuent parts of the charlty IEMC, EMC Nursery and CCEMCI reported a surplus for the year on their operating activities. Expenditure on major new capital projects in 2024125 was just under £2(30,(100. As shown in Table 5 of the accompanylng Accounts most of the cost of this work w3s met from grants received from the Ioc31 authority and external organlsations. A legacy, donatlon5 from Church members and 3 surplus on operating activities funded the shortfall, meaning that the Church did not have to draw on its invested funds for thè balance. Consequently, reserves for the Church continue to be at very healthy level (see belowl. The trustees require each of the three maln constltuent parts of the charity IEMC, CCEMC and the Early Years Nursery) to hold reserves equivalent to the value of six months of their operating costs. In practice thls means the respectlve reserves need to be: Statement explaining the policy for holding reseNes stating why they are held EMC- £180,000 Early Years Nursery and Famlly Centre- £86,000 CCEMC- £120,0(Y) The Church draws down on re5erve5 as required to fund 5peclflc mission projects and in particular its capital programme of malntenance and improvements. It seeks to avoid using its reserve5 to subsidise its operating budgets. At 31" AUg5t 2025 the Church held £709,514 in Invested funds IEMC £330,379. The Early Years Nursery and Fawnlly Centre £115,000 and CCEMC £264,135). Based on the monetary assets and human resources ava113ble at 31 August 2025, the truslees believe that the Church Is a going concein. Amount of reserves held Explanation of any uncertainties about the charity continuing as a going concern The charlws prlnclpal sources of funds lincludinE anv fundraisingl The principal sources of funding are: Gifts and contribution5 from church members land associated Gift Aid recovered). Income generated from hlrlng of the premises. Contributions from church organisations using the premises. Grants from thè London District of the Methodist Church, the local authority and other bodies.
Epsom Methodlst Church Annual Report and Accounts for Year Ended 31" August 2025 Investment policy and objectives Including any social investment policy adopted Balances and resèrves are mostly invested in a mix of cash account5 designed to yield optimum levels of interest while ensuring that funds can be easily accessed if requlred. However, the truslees have also approved holding £IOO,000 in GILTS. The Church's investment5 are deposited with and managed by The Trustees for Methodist Church Purposes ITMCPI as custodian trustees for all Methodist model trLFSt property including legacies, endowments and accumulated fur*ds. TMCP is responsible lor investment policy and crediting interest earned on Investments to our accounts, The trustees maintain a risk register and keep the risks facing the Church under review. In particular, trustees are taking account of the need to: Recruit and develop more members to take on le8dershlp roles and position5 of responsibility. Ensure income remains sufflclently buoyant to meet the increases in st8ff costs arising from National Insurance and penslon changes and Tising energy bills. Balance investing in the maintenance and renewal of our premises whlle still maintainlng healthy financlal balances. Ensure that we remaln dillgent in piacti5ing high st2nd2rds of safeguarding though following thyough on 085 checks and providing safeguarding tralnlng to ensure the safety and wellbeing of 311 the children and vulnerable adults who use our servlces and premises. A description of the prlnclpal risks faclnE the charity structurei governance and management Descrlptlon of charity's trusts and type of governing document How is the charSty con51itutedP The charity Is controlled by its governing document, A Deed of Union 119321 and The Methodist Church Act119761. EMC Is an unlncorporated charity. Trustee selection methods Includlng details of anv constitutional provisions e.g. electioii to post or name of anv person or body entltled to appoint one or more trustees Tho trustees are appointed from across the EMC membershipj including CCEMC, in accordance with the Standing Orders IN05 602 and 6071 of thè Methodlst Connexional constltution. Trustees are appointed to their roles annLt3lly for up to six years. The trustees constitute and meet as the Church Council. Pollcles and procedures 3doptèd for the induction and training of trustees The charltvs organi5ational structure and any wider network with whlch the charity work5 A range of guidance is produced by the Methodist Connexion to support the effective running of the church. A short publication on 'The Role of 3 Trustee In the Methodist Church, is ven to all Trew members. The Church Councll (comprising the trusteesl is the governing body fo the charity. It holds three schedulÈd meetings per year. The trustee5 delegate day-to-day management, including financlal management, of the aclivltie5 of the charity Os follows.. A management tommlttee oversees the operatlon of the Earlv Years Nursery and Family Centre. EMC and CCEMC each have their respectlvè leadership teams that oversee their work.
Epsom Methodlst Church Annual Report and Accounts for Year Ended 31" August 2025 A Resources Committee meets three tlmes a year (ln between ChL*rch Council Meetings) to monitor financial performance and recommend actlon on financlal and property issues. During this financial year EMC has successfully transltloned to using onllne software Ixerol to monltor its income and expenditure. Management of the finances is undertaken by a bookkeeper under the oversight of the Actlng Treasurer. Thls process has enabled the trustees to receive more detailed and timely information on flnancial performance throughout the year. The tiustee5 have also revlewed ar>d consolidated the Church's pollcies and procedures for financial controls, including updatlng authorlsed signatories and mandates for the Church's bank accounts. The church has successfully completed wlth the Pensions Regulator the re-registration for 3uto-enrolment for its staff and the Nursery Is currenily in the process of undertaking this task in respect of the staff it employs. Overslght of the Premises is undertaken by an Operatlons Manager reportlng to the chair of tiustees. Mlnlsterial stipends are set by the Methodist Connexion. Staff directly employed by EMC mostly have their salaries reviewed in April, having regard to the percentage Increasè in the Natlon31 Living Wage. The budget for the forthcoming financial year approved by the Resources Commiltee is presented to the Church Council at ils June meeting. EMC is part of the Sutton Circuit, whlch in turn forms part of the London District, and is account8ble to the Methodist Conference. Relztionshlp with any related parties Our Youth Hall is managed under a partnership agreement with the Scout Association. Reference and admlnlstratlve detalls Charlty name Registered charlty number Chèritvs principal address Epsom Methodist Church 1127787 Epsom Methodlst Church Ashley Road Epsom Surrey KT18 5AQ Independent Examiner JCS Accountants Limited 5 Robln Hood Lane Sutton SMI 2SW
Epsom Methodlst Church Annual Report and Atcounts for Year Ended 31" August 2025 Name of trustees holdlng tltle to property belonglng to the ¢harltv Trustee name Dates acted If not for whole year The Trustees for Methodist Church Purposes ITMCPI. A list of 803rd Members forTMCP can be found here htt team www.tmc .or meet-the-
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 2025 Names ot the charlty trustees who manage the charlty Nameof personlbody entltled to appolnt trustee Methodist Connexion Trustee name Offl¢e Ilf any) Dates acted if not forwhole vear Rev Catherine Hutton ChaSr Mark Angel Ann Arthur Resigned November 2025 Church AGM Church AGM lane Barden Church AGM Tony Blakebrn Chuich AGM Pam Brogan Katharine Castledlne Resigned 3 March 2026 Church AGM Church AGM Kammychong Christlne Cox Church AGM Church AGM io Nell Dallen Church AGM li Serah Duro Appolnted 3 Marth 2026 Appointed 3 March 2026 Church Countll 12 jason Eng Robert Hill Church CoEtn¢ll 13 Actlng Treasurer Church AGM 14 Jeremy Horder Resigned 4 september 2025 Church AGM 15 Jerry Wai Chung Lee Chur¢h AGM 16 Sarah Meecli Property Steward Church AGM 17 Andrew Meech Church AGM 18 Rev. Davld Pitkeathly Community Chaplain Appointed 11 November 2025 Church Councll 19 John Riley Rev Ung Soon Nguang Church AGM 20 Methodist Connexion 21 Joanna Sarpong Church AGM 22 Josh Selfe Resigned SeptembeT 2024 Churcl) Counril 23 Rlchard Smith Church AGM 24 Ka Hang IHenryl Tang PeterThompson Karen Wlllson Appointed 17th June 2025 Appointed 17 June 2025 Appointed 17 lune 2025 Resigned September 2025 Chvrch AGM 25 ChurchAGM 26 Church AGM 27 Simon Wong ChurchAGM rd The trustees, Annual Report was approved by the trustees on 3 March 2026 and Signed on their behalf by: Reverend Catherine Hutton
Epsom Methodlst Church Annual Report and Accounts for Year Enr3ed 31" Altgust 2025 Balance Sheet for Epsom Methodlsl Church as at 31st Auyusl 2025 Actount UeStrICted R&slrlrled Fynds Funds 2025 Total Funds 2024 Total Fynds Notes xed Assets Church Bulldlngs oirice Equipment Total 7otal Flxed Ass8t8 BS1 BSI 2,188,684 49,3?8 2,237,992 2, 188,664 49,328 2,237,992 1,90S,444 176,509 2.081.953 Curront Assets Cash 31 bank and In hand Total Cash at bank and in hand InvestmBnts Inveslm8nts wlh TMCP Invpsln*nls Total InvÉslments Deblo¥5 and Prepayments TotalD8btors and Prepaymènts To131 Current A5981s BS2 67,122 434,725 501,847 507,768 BS3 BS4 33Q,379 330,379 322, 185 10,000 332,185 330,379 330,379 BS5 36,875 29,005 434.37fj 403,730 64880 898,106 52,259 892,212 Credltor5.' amounls falllng due wlthln year Total Credltors: amounts falllng wlthln year B86 Net Cyrrenl Assels Uabllllles 30,978 30,978 58,488 403,398 463,730 2,641,390 463 730 867,128 3 10S,120 833,724 2,915677 et Assets less Current Llabllltle5 Funds Restricted Funds Designated Funds General Fund ot8 un 463,730 463.730 213,243 2,428, 147 3 105 120 438,244 203,555 2,273,878 2 915 677 213,243 2,428. 147 2 641 390 463 730 Iqole 8S1.. S88 Table 1 and SFA Note 14 Note BS2.. S8e Table 12 BS3', See Table 11 BS4.' A Nallonal S£vings InvestnEnl Bond for £10,000 was cashed in on 5th March 2025. See Table 11 Nol£ 8S5.. Sea T3ble 13 lal Note BS6.. SÈ2 Table 13 Ibl The (inancial stzterFtents wer8 approved by the trus18es on 3rd March 2026 8nd wer8 signed on Ihelr behalf by s/os/ £0 LG# Reverencl Catherine Hullon Chair ol Iruslees io
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 202S statement of Flnanclal Acllvltles (SOFA) for Epsom Methodlsl Chur¢h for year ended 31st August 2025 A¢cour41 Unrastrlct8d Reslrlcled unSteted D•snated Funds Funds Funds 2025 2024 Income & Endrnents from Donations and Legacies t)nalions and Grfl Aid Grants Gills, hl£mrials and Legacie5 Charllable a¢llvllles Conlribullons from Church Users Use of prenyses by external users Other Nursery & Fanlly Centre other Inco SFA4 Roots incorne SFA5 Mission based incon SFA6 Other incon Other Iradlng a¢llvlllas Lelling ol Church Ilal Inveslmenl8 Interest Inco Total Exndi1Ure on Ra151ng furtds Tnjsl fund managerrEtTrl charges Charllabld aclivilios Mission based expendilure Roots other expenses Independent ExaN¥nalion Fee CCEMC olher 8xpendilure Circuit Assessmnl Cprecialion tJnalion lo chgriltes Mission Pastor other cosls Nursery & Family Centre olher expenses Ollice and Adrtd Salaries R8pairs 8nd nwlnlen8nce SFAI SFA2 SFA3 146,644 150.861 320,312 9,190 306,695 320,312 12,811 349,184 111,472 11)0 12,811 2,772 75,583 2.772 75,583 22.469 59,865 20,875 2,315 12.978 77,460 196,859 60,394 8,027 22,469 59,865 340 1,198 2,315 19,337 14.085 14,085 13,300 SFA7 10,099 252,696 13.560 528,539 23,659 861441 25,838 855,612 82,208 1,047 1.047 921 SFA8 73,078 426 19,636 78,567 19,636 2.520 7,434 155.000 28,750 5,964 11.4721 10,342 17,593 290,731 27,808 30,169 2,048 674,137 2.139 15,658 21,724 2,520 7,434 63,000 SFA9 SFAIO SFA11 92.000 26,750 5.367 155,000 10,856 28,991 5g7 11,4721 SFA4 10.342 5,546 154,741 29,247 16.473 340,406 42,869 40,069 16,889 7fg,103 20,371 156,880 12,047 92,607 27,808 30,169 SFA12 43,383 SFA13 SFA14 Other ex Tolal Gains on inveslnnls hfet Incomel ndlturq Transfers between funds endilure 2,048 64,021 295,378 2,139 40,543 194,812 314.738 SFA15 211,801 1186,3151 18,185 18,4971 Net movement In lunds Reconcillalion of funds 154,269 25,486 9,688 189,443 156,880 To131 funds brought lomrd Total lunds carried forwaTd 2,273,878 2,42B,147 438.244 463,730 203,555 2,915.677 2,758,797 213,243 3,105,120 2,915,677 li
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 2025 Noles on Statément of Flnanclal Actlvltles for year ended 31. August 2025 SFA I: Donatlons For a more detalled breakdown of donation5 see Tables 2,3 4 SFA 2: Grant5 All g¥ants recelved are listed in full at Table 5. SFA 3.. Legacle5 A single legacy of £10,398 was recelved during the year ended 31° August 2025. SFA 4.. Nursery & Famlly Centre See Table 3 for details of Nursery & Family Centie Income and expenditure. SFA S Roots stock The income figure includes value ol the stock, £1,041, held by Roots, as of 31" August 2025. SFA 6 M155lon Based Income The figure in the Unrestricted Fund column relates to income for mlsslon-based activities receiving a budget fiom the Church IECO Church. Hollday at Home, Film Club and MIs51on Forum). The figures in the Restricted Fund Funds relate to Missitsn fund Income generated by CCEMC15ee Table 21. The tgtal also Include5 a sum of £189 for the Warm Wednesdays. This project is owned and Is the re5ponslbility of Epsorn Methodist Family Centre and forms part ol its Restricted Fund. Ep50m Methodist Church acts as'èankei, lor Warm Wtdnesdays on a day-to-day b3sis. FurthÈr dptalls on Warm Wednesdays illcome and expenditure 3re set out in Table 3 on the Nursery & Famlly Centre, The figure shown here is the residue after all Warm Wednesday expenses were paid and wlll bé carrled forward to 2025126. The Ilgure in the Unrestricted Designated Fund column relates to misslon-based activities that are sell-linancing Iwelcome Club and Chrisimas Together). SFA 7., Interest The figure In the Restricted Fvnd column Includes Interest receSved by CCEMC and the Nursery as shown respectlvely In Tables 2 and 3. SFA 8.. Misslon Based Expendltltre The fiEures In Unrestricted column rElate to EMC mis510n-based activity. The figltres In the Restricted column relate to CCEMC mlsslon-based activity- see Table 2. The ffgure in the Unrestricted Designèted Ftsnd column relates to mlsslon-bèsed actlvities that are self-financlng (Welcome Club and Chrlstmas Together). SFA 9: Clycult Assessment ThÈ Church pays an assessment/share qvarterly to the Sutton Circuil group of churches of the Methodist Connexion. The London District la 8roup of contlguou5 Circuitsl quarterly remits to Yhe Methodist Church Fund most of the sum5 received from the Clrcults. A small sum Is retalned by the Dlstrict to meet its own costs. Further details are provided in Tables 2 and 7, SFA 10 See Accounting Poliry 7 and Table l. SFA 11: Donatlons to charltles The Church makes an annual donation to support charitable Ivnds admlnlstered by the Methodist (Table 71. The Church also passes on to other charities the proteeds from special collectlons and other donations by members of the Chur£h (Table Él. 12
Epsom Methodlst Church Annual Report and Accoijnis for Year Ended 31, August 2025 SFA 12: Salarles See Table 9 SFA 13: Utllltles Utilliies expenditure Includes spending orl gas. electrlcity. waier. buildlng Insurance and bulk iubblsh iemoval. The Income and expenditure on our main electric supply contract with EDF does not Include any costs Incurred between 7 Aprll and 31" Augtsst 2025. Thls Is because we moved to a new supplier IEDFI who have Installed a new meter to Teflett the energy generated by the solar panels installed in 2024 and are transmitting data lo the supplier every 30 minutes. However, despite repeated requests EOF had failed as of 31" August 2025 to use the data tc generate the requlred Involces. SFA 14.. Other Expendlture Thls Ilgure Includes two sums.. É747 for Benevolence Fund expenses and £1,301 in respect of a repayment of a capital sum to 7 Epsom Methodist Guides that the Church had been holdlng for a numberol years on behalf of the Guides. SFA 15,. Net Galns on Investments See Table 11 13
Epsom Methodlst Church Annual Report and Accounts for Year Ended 31" August 202S Ststsment of Fl#anclal Actlvltles {SOFAI for Epsom Melhodlsl Church thÈ yèar ended 31 Augusl 2024 Total 2023-24 Aeeouni Income liom.. Donatlons and 18 les Ileclions 2nd Grfl Aid rknnalbns and Gifl Aid Gr8nls acies ClkHrllHIAe actlvllles Contributions Irom church or anlg8tions Us8 ol trSeS b exlEm81 use ssion based income Rools in¢oft Nurse subscri lions Other tradln a¢tlvitl¢$ ol church fl81 Imi8Stmenls 143 974 5,220 157,866 6.169 301,840 35,955 111472 111,472 100 loo 12,978 77,460 12,978 77,46D 8,027 60.394 196859 196,859 13,300 13.30LI 11,366 12.330 2.142 25,838 Other Other iThcow Total Ex ndttur8 on.. Ral81 funds Trust fund tnan enwnl char Charltable actlvltles Missioii based ex endilufe Roots ODds Nurse olh8r ex 272 325 176,365 96,449 310.473 855,612 es 921 921 15,65B 15,656 21.724 29,247 40,069 21,724 Énse5 29,247 10 10 40.069 m8inlenanGe Adrrlnislration Sal&es Circbil assessment Ibnallons 10 chaThlies Jepreciallon Olher Olher ex Total èx 30,612 16,473 78.9S9 92,000 3,500 2,413 16,473 340.406 155,000 12 114,542 103 905 62,000 25.436 13 55 8,443 10,856 endilur8 ndltur¢ losse8 on inv8slm8nls et incomel ndlturt Transfefs beten funds Othpr re nised Snsl losses Gainslllos5esl on revaluation of lixed assets Actuarial gansllk)55esl on defined benelil pension schenE& Other 14 16,889 148.325 16.889 719,103 262,250 175,321 133,207 ex 30,446 110,023 28,040 177 266 156,880 15 sses Not movement In funds RÈconGlllallon ol funds Total fur$ carrlad forward 140,469 2.133409 2 273 878 2,746 321754 319,008 98,511 302,066 203,55S 117,668 156,880 2.758 797 2,915,677 119 236 14
Epsom Methodist Church Annual Report and Account5 for Year Ended 31" August 2025 ststementofcash Flows for Epsom Methodlst Chur¢h foryear gnded 3181 August 202S 2025 2024 Cash flc¢•Js from opèratlng actlvltles t cash provlded by operaling activities 149.265 141.930 Cash fflows from Investlng actlvSt185 Interest ff ceiv8bl8 Purchase of Inve51ments Proceed5 IIDM sale ol Invesln*nts Investment in ro ert lanl and o Net cash used in investin aclivilies 23,659 25,423 10,000 182,788 149,129 m8nl 108 177 82,754 Change In cash & cash equivalents in the reptsrting peiiod 136 59, 176 Cash and cash equivalents 81 the beginning of the reporting period 572.622 513,446 Cash and cash e uivalenls al the end of the re ortin eriod 572 758 572 622 Cla55lfied on the Balance Sheet as... HSBC & cash CFB CAF Bank TMCP (cash onty) Scolllsh Widows 46.757 299,633 140,457 70,910 15,000 572 756 269,874 237,894 64.854 572,622 Reconclllallon of net Income to nèt cash flow Irom operatlng actlvllles Net Inooma from réporllng actlvltlès {as per tha Statement of Flnanclal Actlvltièsl 189.443. 156,880 AdJustrnents for:. Depreciation Interest recelvable (Gainsylosses on Fnveslm8nts 26,750 122,659} (2, 139} 10,856 (25,4231 120.3711 {Increastsydecrease in debtors Incroaselldeueasel in creditors If3.6211 127,5101 14,126 5,862 Net Gash rovided b eralin aclivities 149 265 141,930 15
Ep50m Methodist ChL¢rch Annual Report and Accounts for Year Ended 31" August 2025 Accounllng pollcles for Epsom Methodlst Church asts of AOUntIng Accountlng and Reportlng by Ch3rities.' Statement Ekf Recommended Practice applicable to charltles preparlng their 3ccount5 in accordance with the Financlal Reportlng Standard applicable in the UK 2nd Republlc ol Ireland IFRS 1021, SORPIFRS1021, as amended by Update Bullet&n I, and the Flnancial Reporting Standard applicable In the UK and Republic of lieland, FRS 102. 2, Basls These accounts have been prepared on the b3sis of hlstorical cost except that Investments are shown at thelr market valve at the end of the year. The accruals basis has been used. The trustees present accounts that show a true and fair view of the Church's fin3nclal posltion and activities. The financial statements are piepared trn pounds sterltnE rounded to the nearest pound. 3. Recelvables and Payables.. Bank and Cash Debtors ère stated at the amounts owed to the Church or prepald by the church. Credllors are recognised at the amount expected to be settled. Charltles Act The flnancial statements have been prepared under the cha¥lties Act 2011 and the 2008 accountin£ and reportlng regulatlons to be able to show a true and falr view. as required by the regulatlons. S. Incorne recognltlon Income 15 bfought Into account when there15 entiilement. the arnount Is re113bly measurable and it is more Ilkely than not that the economic benefit of the income wlll be forthcomlng. In accordance with the Charilies SORP IFRS 1021. the t¢me of voluntÈ@rs is nat iecogni5ed. FLtrther information on this matter is provlded in the Trustees, Annval Report. Expendlture This is rEtogn15ed when a liability is incuried, or a constfuctlve obllgation arises, where the amount is reliablv measurable and it is considered more likely than not that there wlll be an outflow of economic benefit. Tan8lble flxed assets These are capltalised if they can be used lor more than one year, Individvally cost at least £1,000 and are wrltten olf over a specified number of years, as set out below. Further deta115 are shown in Table I, Solar panels- 4% per year Piano and Org6ll- IO% per year Flre doors- IO% per year Bollers- IO% per year other equipment- 20% per year The freehold andlor long leasehold propprty15 Shown in ihe accounts at deemed hlstorlcal cost representing the property's gross carrying value at tlme of belng built. No depreciation is provided because the trustees consider the residual value of the property In its present conditlon to be not le55 than Its Insurance cost and, In the abserFce of anv evidence of impalrment. any depreciation prDv151on for the buildings component of the property would be Immaterial. 8. VAT Since the Church Is not VAT registeied, all input VAT15 charged with the expenses to whlch IÈ refer5. 16
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 2025 Rèstricted and Deslgnated Funds The Church has three Restricted Funds: EMC Nursery,. EMC Famlly Centre- ènd Chlmese congregallon of Epsom Methodlst Church ICCEMCI. The Church operates tlesignated Funds for the following functions.. Benevolence Fund,. Chrlstmas ToEether,. Mlsslon Outreach Post.. Roots Community Cafe; and Welcome Club. In addltion, CCEMC opeiates a designated Mi55ion Fund within lis Restrltted Fund. 10. Property and monetary Investments Tfvstees for Methodlsl Church Purposes ITMCPI is the legal owner and custodian trustee of all Methodlst model tr4JSt properly, Includlng legacie5, 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 propÈrty. TMCP ensure that, throu8h provldlng gurdance and actlng under their dlrection, the manaBlng trustees comply wlth tharlty law and Methodist law and policy as determined bylhe Methodist Conference. The Church's Investments are deposlted with TMCP as custodlars trustees. The valuatior15, at market valE*e, Shown Tll Table 11 are those Provided by TMCP. These funds are regarded a5 medium- and long-term investment 11, Other organlsatlons and Small Groups In addltlDn to the finance5 listed in this report there are two other groups, la playgroup. Little Monkeys, Ènd a lunch club, Table Talk) that meet at the Church. Both groups have their own bank accounts and are entlrely respDnsible for their own income and expenditure. The Cricket Club previoljsly assoclated wlth the Church Is no longer in existence. The Crlcket Club held and was responsible for its own funds. 17
Epsom Method15t Church Annual Report and Accounts for Year Ended 31, August 2025 Table 1: Depreclallon of Ass618 for Epsom Mthodl$l Church year ended 3151 Augu512025 set C05t 8d AdtI% Cc4t ¢fv Oeyeclatlon Dfrpreclatlth fiepreclallon NBV Balar8 NBV Balle Bfv lor YeBr cd Cthurch BuiIng$ 2.023,557 178,318 2,201,8761 11,8111 2,023.557 2,190,0651 194,269 4,470 198,7391 135.8731 14.939 150,812 58,396 47,927 8ndE rotal nnl 2 217,826 182,788 2.400.61S 135 87J 102 623 2 081953 2 23T 992 Nole.. The knsurance value ol Ihe chUh as of 31st Au9usI 2025 was £8,751.713 as compared vrilh £8,084,177 al Ihe end of August 2024. Table 2.. CCEMC Income and Expondltura for year ended 31st August 2025 Restrlcted Fund 2025 Restrlcfed Fund 2024 Income Sunday collections Other CO1CtIOnS & donallong Speclal collecllon lor Myanmar earthquake Misslon Fund Income {al Grant funding Ib) Interest Total Income 126,862 12,340 592 19,337 47,047 10,770 216,948 176,365 Expendlture Salaries Circull share ContbUtn lo EMC premlses costs (cl Misslon Fund expenditure Idl Ministry, Misslon, W0h1P & Paslc>ral Support lel Mandarin Mlnislry Intemalional congregalk)n Admini8lralion Donations lo charities IQ Olher Total expendllure 40,999 63,000 35,000 19,303 41,219 3,259 9,297 3,298 597 324 216,296 148,325 Note lal Mi9sion Fund Inconw and Exp8ndiltJre is held in a Designated Fund and £7.000 of this sum ks being held over to be spent in 2025126. Note Ibl Grant funding includes grants Irom the Sullon Circuit and the Malaysian M8lhodisl Church as detailed In Table 5 Not8 Icl A Iran81er of £35,000 was made lo the ChuKh a8 a contribution towards the Cost ol mainlainino Ihe premises this Iransler is aL%o shown in Table 6. Note Idl £8,965 01 this lolal was funded from Mission Fund monies conlribuled bul unspent from 2022123 and 2023124, Note lel È4,000 of Ihis lolal was funded from Mission Fund mnl85 corilribuled bul un8p8nl froffl 2022123 anii 2023124. Note IQ Thiq rUre was donated lo Chlnese Christian Herakl Crusades in support of wclims ol the Myanmar earthquake. 18
Epsom Methodist Church Annual Report and Account5 for Yezr Ended 31" August 2025 Table 3: EMC Nursery & Famlly Centre Income and Expèndlture for yéar ended 31stAugust 2025 EMC Nursery EMC F8mlly 2025 2024 Rastrlcted C8ntr8 EMC Nursery & EMC Nursory & Fund Restrlcted Famlly Centre Famlly Genlre Fund Restrlctsd RestrScted Funds Funds Income tk>nalions (including Gill Aid) Local authority grants Other grants lal Incovne from fees and deposits Allocation from EMC Ibl Wann Wednesdays donated income {cl Interest Totsl Nurse 192 112.973 100 3.500 12,990 292 116,473 12,990 22,469 10.000 10,749 2,790 175.763 1,006 138,044 12,450 29,359 10,000 6.000 2,142 199,001 22,469 10.000 10.749 220 2.570 138 204 & Famll Centre Ineomé Expendlturè Salaries Conlribulion lo EMC premises costs Ibl OlheT charitable actThiilies Adrninislralion & Insurance Wami Wednè5d8yg Olhor Total Nursg 104,540 15,000 3.815 2,248 16,312 1,000 2,108 120,852 16,000 5,923 2,248 3,360 1,059 149 442 113,905 19,572 4,680 1.931 3,360 1.059 126 662 & Famil Centre Ex endllure 143 241 Nole la).. Grants for Famlly Cenlr8 activity were recoived Irom Ihe London District of the Melhodist Church 1£11,490}, Epsom Parochial Chafilies {£1,0001 and SUEZ (£5001- Note Ibl The Nursery income figures include a £1 D.000 transfer from the Church for th6 Fami Centre and the expenditure figures irbclude a IrdnsfeT lo the Chuich of £16,000 for the u86 of Church premises- these Itansfets are shown in Table 6. Nol8 (el £189 of the Wam) Wednesdays is hold in EMC'S HSBC account rdlher than the Nursery's ac(t)unl. Nola {el.' Th8 N8ry has made provision wlhin ils Resewes for a potential liabil(£y of £30,000 for back-dated nallonal Insurance conlribu140ns and apprenticeship levy. The church has advised HMRC 8n¢J is awaiting their Table 4: Donatlons to Epsom Methodlst Church for year ended 31st August 2025 Unrestrlcted Unrestrlcled Deslgnatgd 2025 88.780 1 5.489 18.290 3,313 9.190 2024 114.602 Regular glvlng - slandlng orders Cash collecllons Regular gNing - Envelope 8chgm Ad hoc don8tic>ns MiSsn Outreach Fund Children & Famlllas Leader Fund (al Gift Ald - Recovered Tax Donation for Kld20n8 Retirement gifts ial Collecllons 88.780 5,489 18,290 3.313 5,220 9,190 10,955 29.372 28,031 200 640 1,901 146 644 28,031 i 200 640 5970 168 119 Total 155 834 Note.. Details of donatrons for CCEMC are Includ8d tn Tab18 2 and for EMC Nuvsery & FBmily Centre (Including Wami Wednesdays) In Table 3. Note la) The 'ChikJren & Families Leader Fund. was renamed 'Mlsslon Oulr8a¢h FLJnd' In 2024125. 19
Epsom Methodist church Annual Repoit and Accounts for Year Ended 31" August 2025 Table 5., Grants recelved by Epsom Methodlst Church during year ended 31st August 2025 Restrkteil Fund 2024 2025 Grants r8celved for operailonal activities Mlsslon Pastor Post Sullon CKcuil sub Total 25,000 25,000 Warm Wednesdays SuThey County Council SUEZ- £500 Sub Totsl 3,500 500 4,000 3,600 3,600 Nursery and Famlly Centr8 Surrey County Council Imainslreaml SuTrey County Council (Special Needs Support I London District of thè Melhodisl Church Other Sub Total 102,612 10,361 11,490 1,000 125,463 114,845 23,200 12,450 150,494 CCEMC Sullon Circuit Malaysian SCAC Fundlng Sub Total Total Grants rècelved for o 40.000 7,047 47,047 176 $10 20,000 20,000 199 094 8ratlonal activllie5 Grants recelved for capllal projects . SlagelKltchen Sullon Circuit London Dk%lricl of the Methodi81 Church The Benefacl Trust Beatrice Laing Tnjsl Surre Counl Council Totsl Grants recelved for ca 50,000 25,000 31,000 5.000 32,802 143,802 50,000 25,000 ro ects 106 322 Totsl Grant fundln received 320,312 305416 20
Epsom Methodist Church Annual Report and Accounts for Year Ended 31, August 2025 Table 6.. Trafislers fund$ lor Epsom Ikthoth$lChurch loryear ended 31sl A512025 UniAstric R8slrict•d R48trt¢ted Other led EMC Fulld EMC Fd Reslricted Restricled UM4stsicl UnrestriGI VJwè$tsl¢ts Unre$trl¢l Unreslrftl GÈneial Nursery & CCEMC Fund Funds ed ed Faml Granls Dedlcaled Dedl¢gted Dedl¢alid OBdie2ted Oedicated Ceitre Roots Glfts & 8enDvolen Welcome Chilsknas Conlribulk)n toYBrds 110,0001 10,000 Fanylvcenlre cosls ConliibulKins towards pree5 costs Benevo Fund 51,000 116,0001 135,11001 13451 845 Sm811 Groups Wekfj ChJb 1,168 (3171 317 Chrtsln7s Togelher Und8Mle Roots dpfK mr(ntyall51dge 156,612. sts Tofal transleffed 448 127041 2.704 1143,8021 194,811 4,000 45000 .143802 2704 .12811 84S 317 448 Tawe 7.. Related Party Transactlors for Epsom Melhodlst Church for year endèd 31st August 2025 Name of rèlated parly Rglallon$Np Payments Payments durlng 2024125 durlThg 2023124 168,255 155,10 500 00 1,350 300 750 171755 a'rcuil ASsesSnnIS ssion in Britain Fund Ministerial Trdining Fund Property Fund Fund for support ol Presbylers & Deacons Ministerial Fbusin Societ Total Melhodlsl Connexion Melhodlsl Ojnngxlon Melhodisl Connexio Melhodisl Conn8XIOII M81hodisl Connexion Melhodisl thnnexion 600 1,350 300 750 158 500 Ile.. Trustees, renryJnerallons payInIS or expenses were made lo Iruslees In the year in respect ol Ih81r rol8 as Iruslees. Ifuslees ceived a salary as employees ol the Church, as folbME'. Josh Selle Iklssion Paslorl.. received a single salary paYInI of £607 {2024.' £29,500 $818ry, £1,770 pension and £24,000 rent }- Sarah Meeeh (Operations Manager) receivecl a salary of £27.748 and a pension contribution 01 £1,66512024.. £24,710". solary and £1,483 pension). 21
Epsom Methodist Church Annual Report and Accounts for Year Ended 31SI August 2025 Table 8: Donatlons to charlties from Epsom Melhodlst Church for year endgd 315t August 2025 Unreslrlcted 2025 R8strlcted 2025 2024 Action lor Children Chrlslian Aid Epsom & Ewell Focébank Fk)pe Into Acllon rIabwe Victims Support Fund Chllslian Herald Crusades Total 767 391 235 262 177 907 345 185 515 597 597 1,867 1,972 Table 9.. SalarlEts aml J5soclated costs for Epsom M8lhodl81 Church for year 8ndBd 31st August 2025 General CCEMC Mi8$1on Nursery Roots Pa$loT 2025 2024 Ibl 607 111.288 6,628 2,408 528 449 120 852 Salaries lal 81,618 28,614 Employe. National InsuranGe contfibullc 7.511 2.819 Pension Fund ¢ontribLtrlions (¢1 3,096 2,320 renti¢e8hi Lev 382 136 Total 92.607 33 889 39,920 262,047 312,568 2.242 19.200 18,058 544 8,211 8,386 227 1,273 1.394 42,933 290,731 340,406 158 Note lal Ouring the year ended 31st August 2025 the Urch employed ftve full I1 employees and 12 p8rt lify et)wloyee5 (The sverage nurnbef employed 2024 was 111. Note Ibl,, The Mission Pastor po81 was vacant lor neady all of th8 y8ar 8r%ded 31st Augst 202S. Ntsle IGI,. Ouring 2024125 the Church Successfully completed the thf88-y88rly auto rerol[lI reqtjlred by The Penslon5 Regulalor. re member8 of the Church's stall are optlng Into Ihe pension arrangettnts. No etyyloyee eamed over £60,000 dijring the year &nding 31sl Augu512025 or in th8 previous year. 22
Epsom Methodlst Church Annual Report and Atcounts for Year Ended 31" August 2025 Table 10 Movement of Funds for Epsom Mèthodist Church forygar end8d 31st August 2025 The General Fund and Ihe CCEMC Fund are for use at Ihe dlscration ol ¢h8 Iru$lees in Ihe lulhèrdnee ol the gèneral obiec14ves ol, respectThi&ty, EMC and th8 Chinesg Church al EMC. The Purpose of olher Funds Is es dèscdbed In the tlle orthe Fund. Th6 posit relallng to Small Groups is expl8ined in Accounlkng Pol'cy 11. Table 10 General Fund Fund Name 2024 Income Expendlture Transfer Fnvestment Gain5 2025 General Fun 2 273.878 252 698 295 378 194 812 2.139 2428 147 Fund Name 2023 Income Expendltur Transfer Investment Galns 2024 General Fund 2 133 409 272 325 262 250 110023 2 273 878 Toble 10 (bl Oeslllnatsd Funds Fund Name 2024 Income Expendllure Transfer Value of Stock 2025 Roots Cotrwnunil Cafa Mission Outreach Pastor Post Gills & Memori8 ment 202 230 Benevolence Fund 747 98 Wekome C1 315 328 304 Christmas To 25 98 375 Totals 203,555 82.206 64.021 213,243 Nole 1.. The Chikjren 8 Fanilies Leadei Fund h8s been renatrted tha MIsgK)n Pastor otreach P08t Fund. The post was vacanl lor mosl of Ihe yearand the negalNe expenditure figure renecls includes a refund of a housing deposit 24 23 203 531 12.811 845 317 448 ether Fund Name 2023 Income Exp•ndltur Transfer Valuè of stock 2024 Roots Community Calé Children & Fam11$ Leader Gilts & MemoriaLq 22 14,045 222.3B2 24 35.955 100 74,400 180,229 Mursery EqvipmeThl Tota15 61 962 31.745 302.066 23,302 203,555 96,449 175,321 119.6391 Table 10 Ic} Restrlcted Funds Fund Nam8 2024 Income Expendlture Transfer Investment Galn3 2025 CCEMC EMC Nurse Communil H811 Sl8 Benevolence Fund F8mil Cenlre 319 008 117,723 216,948 165,763 143,802 181296 133,442 319 660 144 044 6,000 143 802 345 345 26 26 rou 1.168 438 244 Totals 526 539 314 738 186315 463 730 Fund Name 2023 Income Eypendlthr Transfer Ir4VeStm8nt Galns 2024 CCEMC EMC Nutsery Benevolence fund SoLar paneLs Kitchen Snyall grou Total$ 321,754 176,365 199,001 148,325 133.152 55 30.786 51,874 319,008 117,723 345 400 80 250 1,168 323 322 486,838 281.532 190,3841 438,244 23
Epsom Methodlst Church Annual Report and Accounts for Year Ended 31" August 2025 Table 11: Changes Sn Invgslm&nt Values for Epsom Methodlst Church for year endlng 31st August 2025 Natlonal Savlngs Invastmont Bond 2025 10,000 2024 10,000 Carying (Maet valuel al b8glnning of year Add.. additions lo invesltnent al Cost Less.. disposals al carying valu8 Nel gain Ib8s) on fevalualion Carrwng (market value) at end of year 10,000 10,000 Deposlt and Investment Funds at TMCP 2025 322,185 3,221 3,881 (1,0471 2024 323,259 4.728 4,748 {921) 130,0001 Carylng (market value) al beginning of year Add inler8sI on Inveslrnents Add diwdendsl fixed interest r8C8Died Less.. adminislralion charge Less.. nel wlhdrawal of funds Add.. addlllons lo investment al cost Less.. disposals al caJrying value Nel galn Ilossl on revaluallon Carrylng (Ma81 value) al ené of year 2,139 330,379 20,371 322.185 Balances In TMCP funds by deposlt and Investment 2025 126,883 31,978 70,909 100,609 330.379 2024 126,650 32,720 64,854 97,961 322,185 Balanco In CFB Managed Mixed Fund Balance in CF8 Manag8d Fixed Interest Fund Balanc8 In Tnjslees Inleresl Fund Balance In Glll funds Total Tabla 12.. Analysls of Cash al Bank for Epsom Methodlst Church for year ènded 31 sl AullLESt 2025 2025 2024 Worklng Funds Cash in hand Bank balance hekl in HSBC (Genefal Fund) 88nk balance held in CAF Bank (General Fundl Bank balance held in HS8C {CCEMCI 8ank balance held CAF Bank (Nursery) Scolllsh Wklows (Nursery) Total of bank balances 424 19,813 11,602 26,520 128,855 15.000 202,214 18,189 66,629 67,333 117,723 269,874 CFB fund balances CFB fund (English Congregalionl CF8 fund (CCEMCI Totsl CF8 fund balanc&s 35,4S8 264,135 299,633 1,969 235,925 237.894 Deposlt Funds Trust fund 19520 Totsl ol deposlt fund balances 330,379 330,379 322,185 322,185 Total cash, bank and trusts 832,226 829,953 24
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 2025 Table 13a: Debtors and PreFiaym•nts for Epsom Moth(rfllst Church lor yèar •ndd 31st August 2025 2025 23,ODO 29,(K>5 1.041 2.447 10.387 2024 23,ODO 15.750 572 1,887 10.575 475 Prepald arcuil Assessmènt CCEVC Prépald Qrcult Assès$mnt Roots sloGk at year end Accounts recelvable Gilt ATd Refund tax and NIC Total Tablo 13b: Current Llabllltles and Long Term Credltors for Epsom Methodist Clr¢h for yèar erbJ?d 31$t Auouat 2025 2025 24.458 2,000 1,038 2024 53,736 2,000 Accounls Payable Provlsion for account exanlnatlon (inese P8slor - Other credllorldebtor Provision for PAYE & Pa Total 2,752 25
Epsom Methodlst church Annual Report and Accounts for Year Ended 31" August 2025 Ep50m Methodlst Church DECLARATIONS Actlng Treasurer I confirm that I have prepared the accoijnls from the records of the church and that they include all funds under the control of the church Council. Sl8nature of Actlng Treasurer QLt Name Robert Hill Date Presentation to the Church Council Meetlng for approval. I confirm that the Accounts were presented to the Chuich Council MeetlnE on Ilth November 2025 Signature of the Chair of the meèting Rev Catherlne Hutton Name of the Chair of the meeting Date 26
Epsom Methodist Church Annual Report and Accounts for Year Ended 31" August 2025 Ep50m Method15t Church Independent Examlner's Report to the Trustees of Epsom Methodlst Church I report to the charity trustees on my examination of the accounts of the Epsom Methodist Church Ithe Churchl for the year ended 31 August 2025. Responsibillties and basls of report As the charItS trustee5 you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'}. I report in respect OF my examination of the Church's accounts as cariied out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions Eiven by the Charity Commission under sectlon 14515llbl of the Act. Independent Examinerfs Staternent The church's Eross income exceeded £250,000 and l am qualified to undertake the examinatlon by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examinatiorb. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Church as required by section 130 of the Act,. or the accounts do not accord with those records: or the accounts do not comply with the applicable requlrements concerning the form and content of accounts set out in the Charities (Accounts and Report) Regulations 2008 other than any requirement that the accounts give a 'true and fair vieW which Is not a matter considered as part of an independent examination.. or the accounts have not been prepared in accordance with the methods and principles of Accounting and Reporting by Charitles.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FR5 1021 I have no concerns and have come across no other m8tters in connection with the examination to which attentlon should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Naffle Paul Newton FCA JCS Accountants Limited 5 Robin Hood Lane Sutton SMI 2SW Slgnature Date 5 March 2026 27