urch Accruals Accounts 2023-2024 THE MEfHODIST CHURCH REPORT AND ACCOUNTS (ACCRUALS BASIS) for the yearended 31 August 2024 Carshalton Methodist Church Re8lstered Charlty- ReglstratlDn number 1128616 suON {SURREY) rcuit No 35139 Minister DEACON MARIE POOLE Church Stewards CAROUNE KINGSNORTH JACQUEUNE WAITE srEPHEN JORDAN a)urch Treasurer CAROUNE COOK
Carshalton Methodist Churth Trustee's Annual Report on Flnance and Governance Basls of prepardtion and legal framework The Charltfs annual report and accounts for the year ended 31 August 2024 have been prepared in accordance with the Charitles Act 2011 and the Chartties: Ststement of Recommended Practice 2015 a5 applbcable to the Financial Reporting Standard {FRSSEI 2015 Full Name of Charity: Carshalton Methodist Church Registration Charity Number.. 1128616 Date of registration: 17th March 2fX19 Main communication address The Church Office. 2 Ruskin Road Carshalton SM5 3DE Structure. Governance and Management The governing document forthe church is the Deed of Unlon (19321 aml Methodist Church Att11976). Detailed governance arrangements are outlined within the Con5tilutional Practice and Discipline of the Methodist Church by order of the annual conference ICPD)- The members of the Car5halton Methodist Church meeting are the Charity Trustees, membership belng made up of church office holders, Minister and representatives appoinied by the church at the Annual church Meeting {ACMI. Day to day management of the church is undertaken by the Church Leadership learn and other designated officia15 along Wlth the Mlnister. The Trustees and the Auditor are appointed at the ACM. The full list of Church Council members is shown as Appendix A to thi5 report. Treasurer: Mrs Caroline Cook, ACMA Caroline Cook acted a5 the principal officer overseeing the day to day financial management and accounting forthe Churth duringthe year. Independent Examlner Mr Anthony14allett Investment Banker5 Central Finance Board of the methOdt Church Truslees for Methodist Churth purposes Rep governance
Carshalton Methodlst Churth TREES, ANNUAL REPORT FOR THE YEAR ENDED 31AUGLIST 2024 duttlon Carshalton Methodist Church is registered th the (tharityCommls4oners and its registration number IS 1128616. Correspondence should be senttothe Senior Steward atThe (hurth Offi. 2 Ruskln Road, Carshalton, SM5 3DE. Alms and or8an15allon The purposes of the Methodist Churth are apl be deemed to have been SIn the Date of Unlon the advancemerrt The Chrfstlan faith In acajrdance with the d(Ktrinal standards and dlsclpllne ofThe Methodlst (ffiurch,, Any tharltable purpose forthe tlme belng of any Connexional. tisthct. Orcuit, local or other OrganisaOn of The Methodist Church: Any charitae purpose forthe lThg ofany Ciety or I1tU11On subsidiary or anallary to The Methodlst Church; and ny purpose forthe time being of any charity bel a charity subsidiary or andllary toThe Methodlst Churth. bl dl Alms ol cahaltOn Methodlst thurth: We subscrlbe to the broad aims of the MethcKlistthurth of Great Brrtain: To Intrease awareness of God's presence and celebrate HIS bve. Help people to grrm and learn a5 Chrisbansthrough mutual support and care. Be a gd nelghbour to people In need and challenge inlustite. Encourage people to befolkrwers of Jesus (hri5t. Our lotsl priorlties being= To develop the spiritual life ofthe (hurth and to attract in(reased membeIp. Rexh out to and be a resource for the local tommunity. The ongolng Upgrling of ourpremlses to frddl3té worshlp and communtty use. Wor5hlp We have our regular Sunday moTnin8 sef¥Kes attended by betsn 45 to FA) people. We have a group of membe wlth learning dlfficulties attending who hwe made thwnseKtes at home wlth us and enhance ourworshlp. They loln In wlth many of our actlvitles. Our ch(xr sing5 an anthem two or threetimes a month and enhan our evenln8 Chr>stmas Carol Serv1 which draws a Bood numberto celebrate the birth of Jesus and our Eastersunday mornlng Monthty evenlng meeYng5 offered informal worshlp and dIs(Xo0n. and the leadln8 of servlces. both mornlng and evenlng has been shared by Circuit Mini5ter5, Accredited Local Prea(kn, and our own Worship Leaders. The evenln8 prayer servKe has been meeting regularty on the 2nd Sunday of the month via Zoom.TheJuniorChurch, (Young Explorersl. contlnue to meet each Sunday in an adjoining hall. Onal jcining the semces at the end to tell the congregation what they have been leaming abouL has induded maknng a videoof their drdrnati5ed ver51on of Paul'5 escape from prlson and showlng some of theii art and crdftwork. Thry aLso presented a Natrvity drama at ChrSstsmas. We have been pleased to welcorne e new members Into Our¥ng Explorer5 his year. We have parade servlce5 four times a year. with arwnd 50 60 from ourscoutin8 and guiding groups attendln8. We also Involve them In the feivalS, wowding displays in the thurth for haThest We open the church during thelr usual meeting times so they can see the dlsplays of othèr Sections. Our minister has made contart wtth each of the Eroups and airns to meet with them at least annually. We alw have a thristmas Carol servitè which draws a large number of people from both inside and outslde the churth. O¢Jr Mldnight in Bethlehem service wovldes an evenlne Christma5 Eve servlce, coinciding with Mldnl8ht Sn Bethlehem. ThL8 ha5 proved popularwtth those who prefer notto come out tDO late. We celebrate Maun(fyThursday with an &ape meaL whbch include5 the Bible adIng of the Last Supper and foot washing. Rep Op5 review
Since the pandemic, we have continued tQ SUPPLYt tho5ewho are unable to CDtne tD church by 8fvSng them The V7ne at Home Service Sheets along with our notiS. We at50 hJ¥e an audio reLxJrding of each 5ervlce, whlch 15 sent to people who have requested thls. In addition. theyare 7Asited regulady by members of the congregadon and pasiordl visStors. Our church b a member of a)urd)es TcEether in Carshalton Icno. supporting the Week of Prayer for triStIan Unity, whlch ts a mldweek evenlng Ser, ecumenlcal Lent House groups and the Walk ofwitness on Good Friday. Another annual ecumenlcal event Is the Workl Day of Prayer in March whith this year waswritten by the wornen of Pale5tsnE. A touple of home groups continue to meet monthly, dIsasIng a varlety of dlfferent toplcs wlth a biblical base. We have a pastoral visitin&sy5tem in place whith at least oiits a year. The Fundraisin8 Team have CganIsed events such as the (hristsnas Tree FestNal. which have enabled us to outreach to the local cornmunity particularfy with the Salvation Army chcxr and band, brin8ing the tnje meanlng of ChA5tmas to the locality. Our re8ular¢offee mornlngs have suppted the Matmillan cancer appeal, Falrtrade and Operatlon thrfstmas Chlld. We have establlshed a prayer ¢ornerwlth a globe to fotys Ourthots on the wder workl and wlth ideas for prayers. These are updated rÈgularly. often with prayers from the Methodist a)urth webstte based on sltuatlons around the worfd. A considerable investment of tirne by ourwebma5ter ha5 Continued to raise our profile and enables people to contact us ea%lyi giving us a very comprehenswe, inhrrnative. and frequentlyupdated Webte.. www.carshalton- methodist.org.uk There is'worshipwng at home, page which gives 1Snks to sites which provide material for this purpose. We advertise our events on th¢5 and also on our Fabook page. The church OVeeeS its OFSTED registered Pre-schDd. whlch is run Dn the premises, providi a ¢hlld development 5ervite to local familie& They have an Of5ted rating of Good again this year afteran inspection. Our arbema hold5 regular monthty showiw on both afternoon and evening. It is verywell supported and many people from the community look forward to these films. The Camera aub and Choral Soclety meet on our premls& Thls year, the Annual Camera Uub exhlbltion was held In the church. Our weekly Mother arhd Toddler Group continue5to draw parents withtheir thildren. We have a full ran8e of unifomied or8anisations fromthe 5COUt and guides 50d311. Through Operatlon Thristmas (hild, thurch membersand people frum the local area filled shoe boxes wlth gifts for dlsadvantaEed thildren around the wodd. Collethlons of n$ and pac*et food are donated regularly to the Sutton Foodbanl by our members and from other people who use our premlses. to support the needy of the localty. Our annual wft servi at Christma5 provide5 Chrlskna5 gifts, often in the form of glftvouthers, to families with H member In prlson. Our Weltome cafe has got to know our local comrrbunity, prodIng friendsfrFP and company and also a wam) spxe during the cold vAnter month5. A number of people come etther to thatwith their group of fvlends ortoloin the geneTrl group. Tre Ilght lund are very much appre(iated. rime Together meets monthly. f¢y coffee in the café and then for a short Blbllcal reftection in another hall. This Is followed by a hot meal and Is well 5UPPOrted. partiwlady by the eldedy and those who INe alone. KnSl ané Natter meets monthw. provldlng an opportunlty for peopte In our thurth and the local communlty to meet tO8etherfor a friendty chatwhilstpursuing their thL15en actlvlty. Our rnonthty gardening grcwp h3s keptcontattwSth Friends of Carshalton Park One member reguladylolns our gardening sessiorks and others prowde flowers and plants for ThLs group has tldied up a once disused area. We have enrdled with A Rotha and have8ained a Bronie eco award and are now working toward5 Silver. The church aimed, last year, to continue to reath t)utto our I(1 cclmmunity and to respond to the need to develop the worshlp and spiritual life of our church. Our response to the worShIpng communtty. the tyjtreath opportunIe$ listed alxwe. and our supportofvarloug chadtles are evldence of the waywe reach out to our bcal eommunlty. Includlng younger chlldren. Rep Ops revlew
Throughout the year we have been developing an Idea to set up a Lafe On a weekfor those suffering from memory loss. With help of a grant from the arcuit. we have Succeeded in eMplong an administrator one day a week to set up and help with the runnlng of th. Itwas launched at the end ofseptember 2024. Hnanclal Re¥lew The Church's income and expenditure accounts forthe year ended 31 August 2024 and Its balance sheet as at 31 August 2024 form part of thL% annual reporL The thurch and Pre Sthool delNered a surplus of £21.087 compared to a deficit of1£3,7381 in the prforyear. The Churth surplus £11,673 compared to a surplus of £11,605 In 2022123. The Pre-school report a surplus of £9.399 compaied toa deficit of1£15,3441 in 2022123. The Churth has completed a rÈfurbishment of the Ruskln Halls toilets and we rewed a 51YA Orcuit Grant of £175(Ml. As at 31 August 2024 the Mana8in8Trustees had control of local re5eNes amwntingto £177,104 plus reserves held at TMCP in Manchester. Reserves Pollcy Statement The ChurEh updated its reseryes potlcy statement Ixrtlining the Purse and pr¢)cesses inVoed in managlng the varlous monies underthe Chur¢h Counol's contrd. The statement fornts part of this annual report. Rlsk Mana8ement ThÈ Leadership Team, the FInan and Property Committee5 have update(l thelr spedflc rlsks and its report was approved at thurch Counul meeting hdd on 7 November 2024. An annual review is (arried out of the alrrent assessment of tho risks impactire on its q)eratlons ènd finals. Har are forrnulated to mitigate these risks. 14ans lor2024125 The Leadership Team is contlnulngto build up the Churth by pr3yer, BIb study and worshlp. WÈ contlnue to embrace the Sutton Circuit Development plan. devdopinB own aims for the fDrthcomin8 year, whlch also feed Into the ircult's al.e aim to be a welcomlng thurth where people feel at home. We continuetD have n1 peopleloln u5 who Ch( to SW. Carollne Kirwnorth. Senlor Church Steward Jacqueline Waite, Steward Stephen Jordan, Steward 7 November 2024 Rep Ops review
Carshalton Methodlst thurch Trustee Training A range of guidance produced by Methodist Connexion to SUPPOrt the effertive running of the church and the role of Trustees is given to the Church Trustee5. Related Partles The Church Is part of the Sutton Isurwl Circuit which 15 part of the London Di51rict and is also accountable to the Methodist Conference. The only intemal oanIsation linked to this church is the Pre-klK)oI. Safeguarding Every person has a value and dignity which comes directfy from the creation of male and fernale in God'5 own image ènd likeness. Christians see this potential as fulfilled by God's re-creation of u5 in Christ. Among other thing5 thi5 implie5 a duty to value all people as bearing the image of God and iherefore to protect them from hami. Methodist Connexional practice outlines commitment to the following principles: the care and nurture of, and respectful pastoral ministry with, all children, young people and adults the safeguarding and protection of all children, young people and adults when they are vulnerable the establishing of safe, caring communltles whlch provlde a loving envlronment where there Is Informed vigilance as to the dangers of abuse we will carefully select and train all those with any responsibility within the Church, in sine with Safer Recruitment principles. Includi the use of criminal records disclosures and reglstration with the relevant vetting and barring schemes we will respond without delay to every complaint made which Suggests that an adult, child oryoung person may have been harmed, cooperating with the poli and local authority in any investigation we will seek to work with anyone who has suffered abuse. developing with them an appropriate ministry of informed pastoral care • we will seek to challenge any abuse of power. especially by anyone in a position of trust • we will seek to offer pastornl care and support, induding supervision and referrdl to the proper authorities. to any member of our church comFnunity known to have offended against a child. young person or vulnerable adult in all these principles we will follow legislation. guidance and recognised good prartice The Carshalton Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy,. government legislation, guidance and safe practice in the circuit and the churches. The Carshalton Methodist Church commlts Itself to the provisK>n of support. advice and training for lay and ordained people that wlll ensure people are dear and confident about their roles and responsibilitie5 in safeguarding and promoting the welfare of children and adults who may be vulnerable. Reserves Policy as at 31 Auwst 2024 This statement outlines the Carshalton Methodist Church'5 reserves poliry and it5 proce55 for managing the Church's finances to cover present, OOIg and future liabilities. There are ten designated allo(3tions of the Church's reserves as follows.. {al {bl {cl {d) (el If) General Outreach Building and Cottage Development Organ Benevolence Ruskln Communtty Cinema Rep train related safe reserves
Arts Ruskln Road Pre-school Pre-school Employment The Trustees for Methodist Church Purwses ITMCPI Ihl General Reserves lal General- £48k The Church Treasurer holds the Church's revenue fvnd5 in the Charity Aid Foundation ICAFI bank account. other fund5 are held in a Central Finan Board deposit account. Its legacies are held by the Methodist Church Property Division and are used mainly to pay for building projects. Thls year the rolrtine and one-off gNin& induding related gift aid. has covered our key payment of the Church's Circu5t Share. The Eenerdl reSee now covers I( of the Circuit share annual payment of £39,(X)012024-251 which 15 an excellent P051tion. This Circuit share payment is made quarterly in advance. During the 2023124 financial year, the Church reviewed its high Gas & Electrlcity costs and has switched energy provider. Deslgnated all(xatlons held for 5pwlfic purposes Ibl Outreach- £3k The amount in thi5 designated reserve can be used for the Church's outreach programme. We have used banners to advertise our special servIs. We also had an Advent trail. adding a piece of text or a picture from the Christmas story. building up the events throughout Advent, which engaged many people. particularly chlldren stopping on their way from school to see the next stage in the story. Buildingand Cottage Development-£57k Income into this fund is from the cottage rent and furKI raisin& additionalty last year we received a grant from the CMTF (Circuit Model Trust Fund) of £17.5k funding 51)% of the Ruskin Hall Toilet refurbishment. No transfer has been made from the General Fund to this nd this year. The Church has a "rolling maintenance and minor improvemenf programme and the ongoing income will be spent in this area. During this financial year the Church completed the refurbishment of the Ruskin Hall ladies and gents toilets, which Includes a disabled toilet. The Church has also had the 5 year electrical safety inspection and have begun to carry out works identified in this safety inspertion which will Continue through the next financial year. Our Property Committee continues to identify the costs of property prioritie5 and will brlng them to Church Council In due course and additional funds. including grants, may be required to carry out further major work. Organ- £5k Donatlons towards repairs, refurbishment, or other improvements to the organ are placed in th15 reserve. Routine maintenance costs are met from the General Fund. The church organist, taking advice from professional organ builder5 and others. may from time to time bring proposals to the Churth Council a5 to how thls fund should be used. Repair work started in October 2018 and a sum of £12.2k ha5 been spent to date. Further significant repair work is antidpated In the medium term, but nothlng Is currently scheduled. Benevolence- EO.3k Thls designated reserve is spent at the discretiorj of the Minister and is used to support people In tlmes of need and forspecial one off payments that may be required. No payments were made from thisfund durinB 2023124. Future contributions to this desEnated reserve will come from the General FLtr)d. Rep train related safe reserves
Ruskin Communlty Clnema - £13k The Church's communlty clnema ha5 been in full swing and Since September2023 the Community Cinema ha5 shown ten Illms with subtttles. The m05t popularfilm this last year was Where the Crawdads Sing.. The income for the cinema comes from audlence donations and sale of refreshments. Income covers the cinema's operational costs, including film licence5. and builds towards the renewal and Improvement of equipment. We try to show varied range of films-comedy, drama and musicals. Every filrn has an interval. allowing time for the audience to chat and purchase refreshments. No booking is required and we run 2 screenings on a Saturday aftemoon and evening once a month. The mailing list continues lo grow and another encouraging note is that we regularfy run out of'Here is the newg magazines which non church members take home. A small but dedicated team of volunteers continue to give of their time to ensure the cinema days are successful. We have spent some money this year on upgrading and maintenance, including buying a new professional standard blu ray player. The clnema attendees have appreciated the church's refvrbished toilets in the Ruskin Hall. Igl Arts- £5k The income for this designated reserve was donated to the Church by the Ruskin players In 2017118. Ihl Ruskin Road Pre-school - £34k This restricted reserve supports the cash-flow requirements of the Church's Pre-school and has increased by £9,400 over the academic year. Due to a reduction in staff numbers the previous academic year five staff members were in post at the beginning of the Autumn terni. This resulted in a reduction in the wages bill. One staff member left at the Autumn half term and two new staff members were appointed as the child numbers increased. The child numbers continued to increase, and another staff member was appointed in April. The are now seven Staff employed by the Pre-school. A cost saving has a150 been made to the wages bill by better timetabling of staff and a tightenlng up of overtime and extra payment5 for work done outside normal hour5. The minimum wage increased in April but was oftset by an increase in furKling and the fundirE of all two-year-olds. ui Pre-school Employment- Ellk Thls resebve was created in 2011/12 to cover advi and other costs that the Church might incur in respect of staff employed for the Pre-school staff currentty and in the future. The amount required to cover any financial liabilities that could arise as a result of employing staff or which might result from changes in the market for pre-school. The figures are reassessed and uplifted to the appropriate level for the forthcomlng financial year. Ikl The Trustees for Methodlst Church Purposes ITMCP}- £133k Thi5 reserve consists of legacie5 left to the Church but it is held on our behalf by the TMCP part of Methodism. It consists of a £15k Endowment Fund and other designated funds of £118k. It is being held for significant building project5. Adopted by Church Council 7 November 2024 Rep train related safe reserves
Statement of Financial Activities (SOFA) for the year ended 31 August 2024 Notes to the Gewal Fund Funds acwints {unrestrlrtd) Iunvestrkt1 Restrlrted Funds Endowment Fut)ds Totsl 202>24 Income l Offerings 2 Donatlons 3 Gift aid 4 Interest and Ir)ve5tmert income 5 Income from Investment propertles 6 Internal organlsations 7 Other charltsble Income 8 Tolal income 30,1 8.995 30.112 9075 7?99 8A96 80 8.496 8,11 5.6.8 88.366 88366 85250 228,698 61.310 23.941 23.941 88.446 Expenditure 9 arcuit assessment or share 19 19 (part) 35.[ 1.355 24.196 45565 35,000 IA55 34,175 AS65 10 Grants and donations 11 Property maintefiance 12 Insurance, utllitles etc 13 Depre¢iatlon 14 Offlce expenses 15 Other expenditure 16 Intemal orÉanSsatlons 17 Totsl Charitable expenditure 18 Gains111055e51 on monetary inVestMt5 19 Gainslllossesl on investment properues 20 Net Incomel{expendlture) 21 Transfers between funds 22 Other gainsllloesI 23 Net movement In funds 24 Total funds brought forward 25 Total funds carrled forward 9.979 10 {partl 1,367 4.694 lJ67 11,198 78,966 207,626 2.725 3,780 78.966 82.746 iU176 703 4,136 11237 S,699 21.072 18 13 3,472 14,7LO 190,722 205.432 3,472 24,545 286,165 310,710 4J36 5,699 36.237 41.936 15,000 15,000 2024
Carshalton Methodist Church Chlty No. 1128616 Balance Sheet as at 31 August 2024 General Fund ILhwestriLtedl Deslgmied Re5trfcted Fund5 Endowment Fund5 Tolals 2024 Tota15 2023 N0105tOlhe At¢owts Flxed Assets Church bulldlng and other proterty Investment woperties InvÈstMents Curreni Asse Debtors and prepayrnnts Loans by the ChurdEs Investments with TMCP 16.750 16,750 15,775 118.606 15.(KJO 130,133 Central Flnance Board DepOts Cash at Bank arKI kn haNI 14 8342 33.594 4L936 ,947 131,254 336.557 52.212 159,880 358x1 14 49.968 6&n8 47,693 Trtolcufrentussets 15AK)O rrent abIlItIes Credltors Idue In wder l yearl TotulcurreJtllabllltles 18.376 18.376 7,472 7.472 25.848 25.848 310,710 71,836 7L836 286,165 41.936 IS00 Total 05setslesscunentlloblMt 44342 205.432 41.936 150C 310.710 286.165 Long term Ilabllltles Idue after more than one Grants payable after 2022-23 Loans to the a)urch 17 hlet ussets 205A32 41,936 150 310.710 286,165 Fundsolthe churth General Fund IUnre5trfcted) Deslgnated Fund5 Iunre5trictedl TotUJTUn*YstTIFtYds 48.342 48,34Z 205,43Z Z53,774 41.936 15,(KM) 310,710 44.2 190,722 234,928 36,237 15,0 286,165 205,432 Restrlcted Furxls Endowment Funds 41.936 15,OtKI 15,000 TotulFunds 4842 205A32 41,936 Balance Sheet
Carshalt(m Methorfist Churth Note5 tothe Accounts l. Ba$1$ of accountlng & accountln8 lie5 Basls of accow8 Thefinanclal statemertshabE been prered InA¢cordan¢e wlth and ReF4Nlkngby Ch3rfUes.' Ststement of Recommended Prartlce ISORPI applicable to chartties wep3ringtheir accounts In accordan wrth the FInal Reportlng StsnLkrd appllcable In the UK awKI Republic of Irela1 IFK% 1021 effecdvefrom l January 2015- ¢JwritlesSORP IFRS 1021. In PTeparlrw the accounts ConderatIOn has been gr asto whetherln the tK)Ikles requlred bythe a)aritles SORP IFRS 1021 any comparative figures have needed reStatnI. No resratemeiits were wAred. 11 Publk errtlty Carshalton Meththyirtlhwch meets the dÈfinilkJn of a pubfjc befftety under FRS 102. Assets and I[aE4tses are Inltlally recognlsed al hlstorical costOT trartsadon value unless ststed inthe reknnt armtIpDlbry notelsl beknv. iii Basls These accounts have been wep8red on the basls of hlstorftsl c05t exceptthat investments are5h0 atthelr marketvalue atthe end ofthe vear, on the ac(yuals basls to show a true arnl lair m¥ofthethuffjYs finandal tIon arnl3ctMtie& Iv Furrtls The funds held ¢onstityte'. General Fushe1dfora[ry pu0 the(hJrthwhkh are UnrestrktFAI. De51gnèted fvnds set asldef specofled purpose, Chwch Tnjstees Ve dlscrtlonon IKW thi5 is 5prt or can tsarthrback into the general fund. Re5tr1cted fL)d5 whlch are hdd for a narroww purwse IMlwfiwihwfor1nt8nalorgaNsar& There One En(S)wrnentfid. Detai15 of each materfal fvnd are dlsdosed In note 18. Nmyfunds may be rrf¥psented by morethanluSt v Goln8 ncern 8ased on the monetary assets Iwman resources awdilable3ts11•2024. theTru5tee5 belleve thatthe churthls a golneeoncern. vl Income Intome Is Included In the statement{rfFkal Athities IA) then the Chwth te(omes entit to the resources, and thetrustee5 are reasonably certalntheywlll re£eTr the tewrces; a1 themonetsryvalue can measured wth sufficient rellai¥llty. In accordan th the charleS SORP IFR5 1021. the tiThE af w)lunte5 Ls not reco8n. ¥II Empèndlture Th151s recognised a Ilabllty is Incurred. ora cortr obl4aiion art%. atTr)unt Ls relat measwable and Itls consldered rMre than Ikety than Trjt ththere lll be an OLrtnowof eMMmbenefiL vlll Grants Grants m8de by the Crth from ILS tswn funds are rEWWM5al infvll atthe tlrrEofagreewttorwhen the Chutth 4(Eept5 that there153 legal or Dperatlonal obllgatlon to make thepaywnL whe yanl 15 re(xJrrent yearthe balance pay)ble In future years ts treated as a W0510n for firture commwrwtts In the Batse agaln5tthe appt050te fvnd. rmlyon beln8 rde05ed hjture years 0$ Instabrnents are pakl In ldaNeth1iB1nalty t Ix VAT SInthechurCblS VAT regted, al inwt VATlschar8ed wtth theexrnses tOTrAthlch It refer& x Tang5ble fixed assets for use by the Churth Flxed A55ets are wrttt off on acw1tl0n and Mt recordal kn the Balanr£ StÈL xl Investment Propertles Investment propulies. woFty1s curTentyde•medto tehekl frjrthe k? term ofthe chartty. xll Investments Investments are Wdlued In the balance sheet at rnarket value atthe year end. Investmertlncome islnthded In the accounts when recefvable and anygalrfj orlosses on revaluauon attheyearend arÈshDMI in Balae Sheet notes. The C*urch's monetsry intments are deSIted the Trtees for Metwstchurth PurpDses mcP) as cusiodlan trustees. The dluatlons. at market ¥Blue. are those FYo¥ided byTM(P. 2 Recelvables Oebtors and Prepayments1Thdude £lLA$se$sMeTrtSepI-NoY. arKI £6k hall rental Ome 3 Pzyables Credltors lrtlude outstsnthng costs for: £2Sk Ruskln Hall CaléclrrJJlt8rant prepaymenL £1Sk hlstorfcal unbllled s meter arrears PrO$10n, ar other smallw ItemL Note 1-3
Carshalton Methodist Church 20Z4 Totsl 2023 Total Donatlons and leeades CollecUoThs Tax credits Legacles Donatlons Totsl 30,112 7,399 8,241 755 46,506 30,112 7,399 8,241 835 46.586 29,777 7,221 1.104 38.103 5. Charltable actmtles Fund raising Community Cinema Total 3,513 6,835 10348 3,513 6,835 10,348 3,971 5.438 9.409 6. Other tradlng actlvltles Lettlngs Cottsge rent income Total 59,127 13,228 72355 59,127 13,228 71355 63,515 14,121 77.636 7. Investment income Central Finan Board CAF dep051t account TMCP. Rental income Other Total 2,735 2,619 3,116 2,735 2,619 3,116 1,753 921 1,798 8,469 6AOI 8. Other Internal Organisations Circuit Grdnt Mi5C Total 88,366 88B66 67,715 17,5CKI 4,183 87,470 2,575 2.575 2,575 90.941 88,366 • TMCPadditionulinterest£3 472.45 held withinfvnds monugedby Manchester Notes 4-8
Carshalton Metho(Mrt Church 9. Payment toTru5tees Thls year Last year Payments made to trustees for additlonal services provided to the Churth by agreement with the Church Councll Meetlng Number of trustees who were paid expenses Nature of the expenses: Maintenance related, Muslc, Fund Ralsingi Junior Church related, FINers 2.361 2.417 Totsl amount pald 2.361 2,417 10. Fees for examlnatTon or audtt of the accounts Independent examinerfs or auditors, fee5 for reportirvd on the accounts 440 425 Other fees le.g: advlce, accountsncy seNtisI pa tothe indeFendent examiner or auditor 11. Paid employees Staff Costs (Pre SthiKl pald durlng the year were: Gross wages, salarles and benefrts in klnd 59,401 63,794 Employerfs Natlonal Insurance costs Penslon costs 1,156 1,318 Total stsff costs 60,557 65,112 Avorage number o15taff employed during the yearwere: Notes 9-11
Carshalton metho Church 12. TanBlble Flxed A55ets Cost or waluation Church (non Investmént) land and bundh Other non Instment land and bulldlr Investmert Other fixed assets Indudlng motorvehlde5 Payments on count and asset5 under onstrucllon Flxtures, flttlng5 and equipmart (land and bulld1> Total Balan brought forward 8,666,946 8.666,946 Additions Revaluatlons {+l_I 285.934 285,934 DIsposals1-1 Transfers ' l+/-I Balance carried forward 8,952,880 8,952,880 Accumulated depredatlon Balance brought forward 8,666,946 8,666,946 Depreclatlon charge for year l-l Revaluatlons l+l-I 285,934 285,934 Dlsposals l_l Transfer5 1+1-1 Balance carrled forward 8,952.880 8,952,880 Nèt book val Brought forward Carrled forward The'tran5fers" row 15 for movements betWn fixed assetcategorie5. Land & Bulldlngs.. Revaluatlon based upon latèrt MÈthodi%t InSuran'SuM insured, value The cost of building work is wrwtten off immediate Note 12
Carshalton Methodist chUh 13. Investments The funds that support the variou5 funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long temi investments. TMCP is the legal owner and Custodian Trustee of all Methodist Model Tnst property, Including Legacles, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing gUIdan and acting under their direction, the Managing Trustees comply vAth charity law and Methodist law and polity as detemilned by the Methodist c0rbferen. Anatysls of Investment movements Thls year Prev year Change in in¥estment values Carrying (market) value at beginning of year 130,133 128.205 Add.. additions to investments at cost 3,472 1,928 Less: dlsposals at carrying value Net gainll10551 on revaluation Carrylng {market) value at end of year 133,606 130,133 relutes to Interest on TMCPfvnds Note 13
Carshafton Methodlst Church 14. Analysis of current assets This year Last year Debtors and prepayments Pre paid assessments 9,750 8,750 Accrued Income 5,789 6,475 Other debtors I prepanents 1,211 550 Totsl debtors and prepayments 16,750 15,775 Analysis of &75h at bank leKluding TMCP Investments) Bank balance held In CAF Bank 97,661 135,686 Bank balan held in CFB 54.947 52,212 Bank balan held in Uoyds (Pre school) 33.594 24.194 Total Cash and Bank 186202 212,092 15. Analysis of current Ilabllltles and long temi Trade Credltors 2S,265 71,516 Other Creditors 583 320 Totsl Current Llabilities 25 71,836 16. Capltsl commftments and contingent liabilities At the 31st August 2024, the Church had no caPal commltments. No contingent liabilities were identified at 3tst August 2024 17. LOar and credltors due after one year None due Notes 14-17
Carshalton Methodlst C1Ch 18. Detailed analysls of Indlvldual fund movements Unrestricted Funds Fund Narne Openlng Balance Income Expenditure Transfers Revaluatlon galn51105ses closing Balance General 44,206 116,312 1112,1761 48,342 348 Benevolence 348 Buildings & Cottage Community Clnema Pre School Employment Junior Church 50.tK)6 9.018 17.106 19,9791 12,6221 57,133 13,230 10,992 6.835 10,992 Art5 5,225 115.133 -102 5,123 TMCP 3A72 143.725 118,606 Totsls 234,928 1124,8801 253,774 Restrlcted Funds Fund Name Opening Balance Expenditure Transfers Revaluation gainsllos5es Closlng Balance Outreach Organ Pre School 3.225 8.818 24,194 {2111 13.5691 178,9661 3,013 5,329 33,594 88.366 Totals 36,237 88,446 182,7461 41.936 Endowment Funds Restricted Fund Name Opening Balance 15.OlX) Incorne Expenditure Transfers Revaluatlon ains/losses Closlng Balance 15,LK)O TMCP Totals 15.0(X) 15,OtK) Fund General Benevolence Buildings & Cottage Community Cinema Pre School Employment Arts Outreach Oigan Pre School TMCP Incorne and payment of general church running costs Assisting financially to those In need (Ministers discretion} Major property repairs I refurblshments Films shown for local community Redundancy provision pre school and other employment expenses Donation for the Arts to be detennined in due course Outreach into the community Major organ repairs Group for pre school children Legaaes held on our behalf by the Trustees of Methodist Church Properties. There are restrictions on spendlng these sums Note 18
Gvsh4ttw Meth¢JdbtOwrth 19. Relatedp•rtytrans•¢Uon$ Nomo of velated party Relottmshlp Incomefrom PayThents to LoaTrsto/ byl Itol relat partya% on 31- Au8.2014 dutythe durlrv4the related party In8the year Sutton15urrevlCir£urt Q)nneO4 Funds All We Can Conrexh)n nd$lwrnd,A%ary fvno. MetWistlth)istets FwsrySo(tyi tharlty met1# relf Charity Methodlst 187 HA Sutton Isurreyl ClrcuS1 Totsl rcult 35,0 35,787 Last ofrglawd party Ret8lkJrnstr4b Inromefrom reld partv PayThentsto TeLitedparty the Loans trtl lfroml retsW party duringthe yew Amountsowad bvi Itol rd•tsd payty ason31. Aug-2023 Sutton lsurrey) Funds Iwecan ConnwonalfvndslPromyfvnd. Aliary furnd. M¢ihodbt Hni#ets C*aiityDonai so) Methodist rCharm¥ Methodist 537 MHA 5ttON arvJtt Total Circuit 3L(KXI OJ7 Note 19
Carsh*on Methodlst Church Appendix A CHURCH COUNCIL MEMBERSHIP MINISTER(SI MARIE POOLE rcult rep thair REV HENDRY PONNALAH (+VrtowUng Trusreej LAY WORKERS NIA CHURCH STEWARDS CAROLINE ELSIE MARY KINGSNORTH JACQUELINE MERIEL WAITE STEPHEN HANLEYJORDAN arcult rep Orcuit rep CHURCH SAFEGUARDING coRDINATOR ROSALIND SARAH BOXALL CHURCH COUNCIL SEaiEfARY MARGARVALERIE AusfEN CHURCH REPRESENTATIVES IOTHER MEMBERS OF THE CHURCH C(KJNau CAROUNE JUUE COOK ANDREW STEPHEN DEARDS SUSETTE ANN FORIY SHARON JOHNSON KATY FRENKIEL ELIZA8EtH ANNE GUroN GEOFFREY PAUL GUoN DEBORAH ANN JORDAN JOHN KINGSNORTH FIONA porrER CHARLOThE REBECCA MEL4NIE RYAN MICHAEL WEBB JOHN ALAN JAMESON rcult rep Clr¢uit rep aUlt rep io li 12 Appendix A CC members
Carshalton Methodlst Church DECLARATIONS Treasurer I confirm that I have prepared the accounts from the records of the Church and that they include all funds under the control of the Church Council. Signature of Treasurer Date 17-Oct-24 Name MRS CAROUNE COOK Address 27 HA)HORN ROAD SON SURREY SMI 4PF Presentatlon to the Church Coundl Meetlng for approval. I confirm that the Accounts were, or will be, presented to the Church Council Meefjng on 07-Nov-24 and were approved. Signature of the Chalr of the meeting .p_ Name of the Chairof the meeting DEACON MARIE POOLE Independent Examlnerfs Report to the of the Car5halton Methodlst Church This Report is on the Church Accounts for the year ended 31 AuBUSt 2024 Respectlve responslbllltles of Trustee5 and Examiner The Church's trustees are responsible for the preparation of the account5. The Church's Trustees consider that an audlt is not required for this year under Section 144 of the Charitie5 Act 2011lthe Charities Act) and that an independent examination 15 nee(led. MR ANTHONY HALLE It is my responsibility to: examine the accounts under section 145 of the Charitie5 Acl 2011: to follow the procedu5 laid down in the 8eneral Direttions given by the Charlty Commlsslon under Section 14515llbl of the Charities act. and to stste whether partlcular matters have come to my attention. Declaration and IE11}
Car5halton Methothst chwch Basis of Independent ExamineWs Report My examlnatlon was carrled out In accordance wlth the genernl Dlrectlons by the Charty Cornmlssion. An examinatlDn Indudes a review of the accounting records kept by the chartty and a compari4on of the accounts presente(I wlth those records. It also includes tonsideratK)n of any unusual items or disclosures in the accounts. and Seeking explanation5 from you as Trustees conceTning any Such matters. The procedures undertaken do not provide all the eVKIen that would be required in an audit and consequently no oplnion Is given as to whether the accovDts present a-true and fair vievf and the report 15 limiled to those matters Set out In the statement below. Independent Examlnerfs Statement In connectlon wlth my examlnatknn. no matter has come to my attention: whlch glves me reaSonae cause to believe that in any material resIrt the requirements: to keep accountin8 records in accordan wlth Sertkin 130 of the Charltles Act 2011. to prepare accounts which accord wtth the accounting records and compty with the atcountlng requirements of the Charit$ Att have not been met: or 121 to which, in my opinion. attention should be drawn In order to enable a proper understandlng of accounts to be reathed. Name MR ANTHONY IIALLErr Signature Relevant Professional qualification or body Addre55 k>(L w l¥Y KJ Date CIX. Declaration and IE {2)