Church Accruals Accounts 2024-2025 THE METHODIST CHURCH REPORT AND AccouKrs (ACCRUALS BAS15) for the year ended 31 August 2025 Carshalton Methodist Church Registered Charity- RegIStraOn number 1128616 SUThON ISURREY rcuit No 35139 Minister DEACON MARIE POOLE Church Stewards CAROLINE KINGSNORTH JACQUEUNE WAITE srEPHEN JORDAN Church Treasurer CAROLINE COOK
CaT5halton Meth¢dist Church Trustee's Annual Report on Finance al Governance Hasls of preparation and legal frnmework The Charltls annual report and accounts for the year ended 31 August 2025 have been prepared in accordance with the Charitie5 Act 2011 and the Charities.. Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard IFRS5EI 2015 FLFII Name of Charity: Carshalton Methodist Church Registration Charity Number: 1128616 Date of reglstratÉon.' 17th March 2CK)9 Main communication address The Church Office, 2 Ruskin Road Carshatton SM5 3DE Structure, Governance and Mana8ement The governin8 document for the church is the Deed of Union119321 and Methodist Church Act119761. Detailed governance arrangements are outlined within the Constltutional Practice and Discipline of the Methodist Church by order of the annual conference ICPDI. The members of the Carshalton Methodist Church meeling are the Charsty Trustees. membership being made up of church office holders. Minister and rePresentate5 appointed by the church at the Annual Church Meeting IACMI- Day to day management of the church is undertaken by the Church Leadership team and other designated officials along with the Minister. The Trustees and the Auditor are appointed at the Annual Church Meeting. The full list of Church Council members is shown as Appendix A to thi5 report. Treasurer- Mrs Caroline Cook. ACMA Caroline Cook acted as the principal officer overseeing the day to day financial management and accounting for the Church during the year. Independent Examiner Mr Anthony Hallett Investment Bankers Central Finance Board of the Methodist Church Trustees for Methodist Church purposes Rep governance
Carshalion Methodlst Church TRUSTÉES. ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Introduction Cahalton Methtsdist Church is re815tered wirh the Charity Commlsslonet5 and it5 registration number Is 1128616. Corresptrndence should be sent to the Senior5teward at The U)urch Offitr. 2 Ru5kn'n Road, Carshalton, SM5 3DE. Alms and or8afjisation The Pufposes of the Methodist Church areand shall be deemed to have been since the Date of Union the advancement The Christian faith aCcOrdae with the d(Ktrinal standards and discipline of The Methodist Church,. Any chaTltable purpD5efor the ime being of any CoThnexional, D¢sirict. Cirtuf(. l(xal or otherorgani5ation of The Methodist Church.. Any charttable prpOSe forthe time berng of any soaety or institutyon subsidiary or ancillaryto The Methodist Church,. and Any ptJrFM)se lorthe time being of any ch3rity being a charity subsidiary oranallaryto The Methodist Church. bl Alms of Calshalton Methodist Chur¢h: We subscribe to the broad aims of the MellK)dist Church of Great Britain= Tts increase awareness of Gods presence and celebrate His love. Help people to grow arKI learn as christ51hrOugh mutual SUPPEFrt and care. 8e a good neighbourto people in need and challenge lnjUtte. EncDurage people to be followers of Jesus Chrisr. Our local prioritie5 be18-. To develop the spirriual lrfo ot the Church and to attraLt increased membership. Reach out to and be a SoUrCeforthe IcKal comtnunity. The ongoing upgrading of our premises to facilitate worship and community use. Wor5hlp We have our regular Sunday morning servitr5 and have had increased attendances this year, of 60 and above. UnfortLJnately our 8roup of people wtth learnir..g dtsabilities have haL to find new homes ai their home being refurbished. One of t.hem still joins u5 on a Sunday. bringing anotherfellow home mate With him. The stsff at the home engage with the services. Our choir has contir.ued following the untitnely death of our organist and choirmaster and continue to sing anthems. At Christma5 they enhance our eveoin8 Christmas Carol seNce which draws a good number to celebrate the birth ofjesus and also our Easter Sunday mofflinÈ service. Monthly evening meeting5 offered infortnal wJrship and discussion. and the leading of services, both rnoming and evening has been shared by Urcur( Ministers. Accredied Local Preathers. and our own Worship Leaders. The evenin8 prayer service has been ni.eeting regularly on the 2nd Sunday of the rrK)nth v&3 2oom, Thejunior Church, (Youn8 E¥plorersl, continue to meet each Sunday in an adjoir.ing hall. They corne into church forthe first part of the sernritr, ocusion8lly usln8 the opoortunity totell the congre8ation what they have been learnins about. This has included showing some tsf their an and craft workand a MOWr viceo with wooden mode15. telling the story of the life of Mary and Joseph. We h8we p2rade services four times a year, with around 50 or60 from our scouting and guiding groups attending with some parent5 joining them. We also involve them the festNals. providing display5 in the church for harvest. We open the church during their usual rneeting times $0 they can see the disp.'ays of other ctions. Our minister ha5 made cDntatt with ezch of the groups and aims to meÈt wtth Ihern at least annualEy. We also have a Christmas Carol service which draw5 3 large number of people from both inside and Outsidethe church. Our Midnight in BethlehÈm 5ervic2 provides an evening Christmas Eve service. coinciding with M,'dnight in Bethlehern.This has proved popular with those who prefer not to come out too late. We celebtste Maundy Tlwjrsday with an pe rr*eal. which includes the Bible reading tsf the Last Supper and feet washing. Rep Ops rÈwew
Since the pandemic, we ha¥& continued to SUPPJrt those who are unable to corneto churth bygiv7n8 thern The Vineat Home service sheets along with our Mtices. We a150 have an recording of each service, which is sent to people who have requested this. In addition. they are ised Te8ularly by members of the congregation and pastoral visittsrs. Our church is a member of c.u[Che5 To8ethEr in Carshatton ICTia. 5UPPOrting the Week of Prdyer for Christian Unity. which is a midweek evening serrfice. ecumenKal Lent HotJse8roups and the Walk of Witness on Good Fiiday. Another annual ecumenK31 event is the Wodd Day of Prayer in March whith this year was witten by the women of P8lestine. A couple of horne group5 continue to meet rnnth, disaJs5ing a Ydriety of different tDPIC5 wilh a biblical base. We have a pastoral visttingsystern in placewhich meets at leaSt0n a year. The FundraisingTeam h3ve or8anf5ed everrts such as the Chfi51rnasTree Festival, which have enabled us to outreach to the I1 community p3rticularlywrth the Salvation Amry choirand band. briing the tnje meaning of Christmas to the locality. Our regular ctsffee mornings have 5UPPOrted the Ma(millan cancer appeal. Fairtrade and Operation Christrnas Child. Medicins sans Fronitiers WÈ have establi4hed a prayer tree which we aim to update regularly, often with prayer5 from the Methodist Church website based on situations around the worfd. A conyder8ble investment of time byourwebmaster has continued tD raisE our profile and enables people to contact eas1, giving us a very comprehensive, infomiative. and frequently updated websrte.. www.caTshalton- methodist.org.uL There is'worshipping at home, pagewhich gwes links to siteswhich provide material forthis purpose. We adverti%e ourevents on ihisand a150 on our Facebook page. The church over5ee5 ts OFSTED 1$tered Pre-5chcrf)l. whith i% run on the premises. prowLling a rhild development s@Mce to local families. They have an OF5ted rating of Good at their last inspection. Our cinema htslds regular monthly slK)wings on both afternoon aThJ evenin8. It Is very well supported and many people from the cotnmunity iooklorward to these filrns. The Camera Club 2nd Choral Society meet on our premises. This year. the Annual Camera exhibition wa5 held in the church. We have a nge of un"ffjormed organatIonS from the xout and 8uides associaiions although. sadty, we no longer have our Rainbows group as no leader can be found to replacethe previous leaderon her death. Tr.rou8h Operatn Christmas Child. church mernbers and people from the local filled shoe boxes wth gifts for disadvantaged thildren around the world. Collettions of tins and packetfwd are donated regularly to the SLrtton Foodbank. by our membersand from other people who use our premises. to support the needy of the locality. Our annual grft SerVe at Christmas provid% Chthstm3s often in the form of 8tft vouche. to farnilies with a member in prison. Ourwelcome cafe organisers have gDt to know our local community. pioviding friendship and company and also a warm space durng the cold winter month5. A number of people come eitherto ch& with their group of friends or to join the general group. The light lunches arÈ very much apprectated. rime Together meets monthly, for coffee in the rafé and ihen for a short Biblical flethon in another hall. Thi5 15 followed by a hot meal and Tr5 well 5UPPQrted. partularty by the elderty and tse who live abne. Knfc and Natter meets monthly, prowdivg an opptirtunityfor people in ourchurch and the h)tal commuTrityto meet toBether for a friendly chat whilst pursuing thar chosen actiV¢y. Our monthly gardeninggroup ha5 kept contattwth Friends of Car5halton Park. One member regulady joins our gardening sessions and othe¥5 prowde fbwers and plants for u5. This gmup ha5 tidied up a once disud area. september 2024 we opened ourTuesday Club. a space where people INing with defflentia and thdr carer5 can come and meet othe. We have engaged a time coordinator who Tuns the club on a Tuesday and finds entertainment and 3ttivitie5 for EaEh week. This has been so tpularthat we are ttnablÈ to take on rnore PEople. It ha5 been great to see the difference it has made to people dealing with dementia 5nthis way. The church aimed. last year. to continue to reach out to our Irtsl community and to Spond to the need to develop the worship and spirrtual lrfe of our church. Rep Ops review
Ourresponseto the worshipping community. the ouveach OPPDrtunrtie$11sted above, and our SLtpp)rt of vartDUS charities are evidence of the way we reach out to our local community, includin8 younger thkklren. Flnanclal Rev1 The Church's income and expenditure accounts for the year ended 31 August 2025 and its balance sheet a5 at 31 Au8USt 202S fom part of this annual report. The Church and Pfe School delivered 3 surplus of £37.368 compared to Sufplus of £21,072 in the prioryear. The Church surplus was £20.419 cornpared toa surplus of £11,673 in 2023124. The Pre-school report a surplus of £16.949 cornpared to a surplu5 of £9.399 in 2023124. As at 31 August 2025 the Mana8iTrgTrustee5 had control of lotal reserves amounting to £214.472 plus reservÈs held at ThQCP in Manchester. Reserves Pollcy Ststement The Church Ukxlated its reserves policy statement outlining the purpose and p[DsseS In1Ved in managing the various monles undtrthe Church Councifs£ontrol_ The statementfDrins part of this annual report. Risk Management The Leadership Team. the Finance and Property Committe@s have updated their Specif risks and Its report was approved at Church Council Meeting held on 11 Novernber 2025. An arynual review 15 carried out ol the current assessment of the risk5 impattlng its operations and finances. Plans are fom)ulated to mitigate these risks. Plan5 for 2025126 The Leadership Team Is continuing to build up the Church by prayer, Bits study and worship. We continuÈ tD embra the Sutton Circuit Development plan, developing our own aims frjr the forthcoming year, which also feed Into the circult's aims. We 8im to be a welcomin8 church where people leel ai home. We continue to have new people join us who ch005e to Stay. Caroline Kiftgsnorth. Senior Chuich Steward Jacqueline WaitÈ, Steward Stephen Jordan, Steward 11 November 2025 Rep Ops iewew
Carshalton Methodisl Church Trustee Training A ran8e of guidance produced by Methodist Connexion to SUPkKJrt the effertive running of the church and the role of TnJstee5 is given to the Church Trustees. Related Parties The Church 15 part of the SLbtton Isurreyl Circuit which part of the London Distrirt and is also accountable to the Methodist Conference. The only internal organisation linked to this church is the Pre-school. Safeguarding Every person has a value and dignity which comes direttly from the creation of male and female in God's own image and likeness. Christians see this potential as fulfilled by God's re-creation of u5 in Christ. AmonE Other thin8S thi5 implies a duty to value all people as bearing the image of God and therefore to protect them from harm. Methodist Connexional practice outlines commitment to the followin8 principles.. the care and nurture of, and respectful pasloral ministry with, all children. young people and adults the safeguardin8 and protection of all childrèn. younB people and adults when they are vulnerable the establishing of safe, caring communities which provide a loving environment where the is informed vigilance as to the dangers of abuse • w@ will carefully selert and train all those with any responsibiltty within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registrqtion with the releyant vetting and barring schemes * we will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating wtth the police and local authority in any investigation we will seek to work with anyone who ha5 SUffed abuse, developing with them an appropriate ministry of informed pastoral care we will seek to thallenge any abuse of power, especially by anyone in a position of trust • we will seek to offer p3stor31 care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young pe0 or vulnerable adult in all these principles we will follow legÈ51ation. guidan and rewgnised good practice The Carshalton Methodist Church commits itself to ensuring the impleTnentatlon of Connexional Safeguarding Policy: government lebyslatlon, guidance and safe ptactice in the circuit and in the churche5. The Carshalton Methodist Church commits ttself to the provision of 5UPPOrt. advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may vulnerable. ReseNes Policy as at 31 August 2025 This statement outlines the Carshalton Methodist Church's reserve5 policy and its process for managing the ChL¢rch'5 finances to cover present. ongoing and future liabilities. There are ten designated allocations of the Church's resèrves as follows- (al Ibl General Outreach Building and Cotta8e Development Organ Benevolence Ruskin Community Cinema Idl lel Rep train related safe reseNes
Igl Ihl Arts Ruskin Road Pre-school Pre-school Employment The Trustees for Methoilist Church Purpose5 ITMCPI General Reserves General- £57k The Church Treasurer holds the Church's revenue funds in the Charity Aid Foundation ICAFI bank account. other funds are held In a Central Finance Board dèposit account. Its legacles are held by the Methodist Church Property Division and are used malnly to pay for building projects. This year the rolne and one-off givin& including related gift aid. ha5 covered our key payment of the Church's Circuit share. The general reserve covers l(M)% of the Circuit share annual payment of £39,OLK)12025-261, the Clrcuit share payments are made quarterly in advance. During the 2024/25 financial year, the Church has benefitted greatly from switching energy providers for gas and electricity. Deslgnated allocatlon$ held for specifit purposes Ibl Outreach - £3k The amount in thi5 designated reserve can be used for the Church's outreach pfogramme. We have used banners to advert15e our special services. We also trialled an Easter trail wtth our Young Explorers with a view to rolling It out to the general public in Easter 2026. Building and Cottage Development- £65k Income into thi5 fijnd is from the cottage rent and fund raisin& additionally lasi year we received a grant from the CMTF (Circuit Model Trust Fund) of £17.5k fundin8 50% of the Ruskin Hall Toilet refurbishment. No transfer has been made froni the General Fund to this fund this year. The Church has B "rollin8 maintenance and minor improvement~ 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 sents toilets, which Inclltdes 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 inspection which will continue through the next financial year. Our Property Committee continues to identify the costs of property priorities and will bring them to Church Council in due course and additional fund5, including grants, may be required to carry out further major work. Organ - £6k Donations towards repairs, refurbishment. or other improvements to the organ are placed in this reserve. Routine maintenance costs are met from the General Fund. The church organist, taking advice from professional organ builders and othèrs, may from time to time bring proposa to the Church Council a5 to how this fund should be used. Repalr work started in October 2018 and a sum of £12.2k has been Spent to date. Further 5ignrficant repair work is anticipated in the medium term, following the uneypected death of our Organist in February 2025, nothing is currentty scheduled. lel Benevolence- £0.2k Thls deslgnated reserve is spent at the discretion of the Minister and 15 Used to 5UPPOrt people in time5 of need and for special one off payments that may be required. One small payment was made from this fund during 202412S. Future contributions to this designated reserve will come from the General Fund. Rep train related safe reserves
ifj Ruskin Community Cinema - £17k The Church's community cinema continues to thrive and Én the last year has shown 10 films, one having to be cancelled at the last minute due to a heatwave, meaning the hall was just too hot to be comfortable or safe. The income forthe cinema comes from audience donations and sale of refreshments. Income covers the cinema's operatior)al costs, including film licenses, and bLJilds toward5 the renewal and improvewnent of equipment. We try to show a varied range of film5 -comedy, drama and musicals. Every film has an inteal, allowlng time for the audience to ehat and purchase refreshments. No booking is required and we wn 2 screening5 on a Saturday afternoon and evening once a month. The most popular film this year has been The Penguin Le550ns, to which we had two full houses. The mailing list tontinues lo grow and another encouraging note is that we regulady run out of 'Here is th@ News, magazines which non church members take home. We also have a power point running before the films advertising the church's outreath groups, any special seNices and the regular coffee momin8s. 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 MaIntenarb and plan some IT improvement thi5 coming year. gl Arts- £5k The income for this designated reserve was donated to the Church by the Ruskin Player5 in 2017118. Ruskin Road Pre-school- £50k This restricted reserve supports the cash-flow requirements of the Church's Pre-school and has increased by £17k over the academic year. The academic year started with a reasonable number of children which gradually built up over the course of the year resufting in a steady surplus of funds. At no time did the Prtrschool go into deficit. Seven staff members were employed by the Pre-school at the beginning of the year with an extra staff member being taken on the tovvards the end of April to cover for one staff member taking maternTty leave at the beginning of May. The Pre-school has pai(1 maternity pay which will be claimed back during the following year. As with the previous year timetabling and staff overtime has been monitored. The minimum wage increased in April but was offset by an increase in funding. Pre-SchooS Employment- £llk This reserve was created in 2011112 to cover advice and other costs that the Church might incur in respect of staff employed for the Pre-school staff Currently and in the futu. The amount required to cover any financial liabilities that could arise as a resuli of ernploying staff or which might result from changes in the market for prtrschool. .The figures are reassessed and uplifted to the appropriate level for the forthcoming financial year. The Trustees for Methodist Church Purposes ITMCPI- £136k Thls reserve consists of legacies left to the Church but tt 15 held on our behalf by the TMCP part of Methodism. It consists of a £15k Endowment Fund and other designated fund5 of £121k. It is being held for significant buildinE projerts. Adopted by Church Council 11 November 2025 Rep train related safe reseeS
Statement of Financial Activities (SOFA) for the year ended 31 August 2025 Notes to Designated the General Fund Funds accounts lunrestrictedl {unre5trirtedl Restrirted Funds Endowment Funds Total 2024-25 Income l Offerings 2 Donations 3 Gift aid 4 Interegt and InVtment income 5 Income from investment propertie5 6 Internal organisations 7 Other charitsble income 8 Total Income 29.646 1,473 8,328 8.474 29,646 2.274 8,328 8A74 801 8.11 5.6.8 116,843 I1643 101,106 266,670 72,116 I206 28.990 117 Expendlture 9 Circuil assessment or share 10 Grants and donations 11 Property maintwance 12 Insurance. utilities etc 13 Uepretlation 14 Office expen*5 15 Other expenditure 16 Internal organi5ations 17 Total charitable expenditure 18 Gains/llossesl on monetsry inve5tmenls 19 Galnslllossesl on investment properties 20 Net incomellexpenditurèl 21 Transfers between funds 22 Othergains/llossesl 23 Net movement in furMIs 24 Total funds brought forward 25 Total fLFnds carried forward 39,IXXI 2.727 37,599 17.860 39,0 2,727 52.807 17,860 19 Ipartl 15,207 10 Ipart) 1,835 12.775 1,835 15.179 99,894 229.301 99.894 9994 111.796 I712 8240 IlJ78 17.750 37J68 18 13 2,141 13,520 205,432 218952 2.141 39,510 310,710 350,219 8240 48.342 56.582 17.750 41,936 59.686 15.000 15,¢XIO 2025
Carshalton Methodist Church Charity No. 1128616 Balance Sheet as at 31 August 2025 General Fund IunrÈstrfctedl E#dowment Funds T¢xaL5 2025 Total$ 2024 Funds Iunrestrfictsdl Wotestothe Accounts Flxed Assets Church building ènd other property Inwesiment properrie5 lTrvesimentS Totul)FxeLI Jssets 3.12 CurrentAssets Oebtor5 and prepayments Loans by the Churches Investrnents with TMCP 9,403 i) 16,750 l3 120,717 Is.ocx) 135,747 I33,f6 Centr85 Flnance Board Deposits Cish at bab)k ènd In hand rotalcurrentossets 14 54.677 52,912 9.143 50543 63.820 In,ts8 381.259 54,947 131,254 336,557 14 68.7U 78.137 59,686 Creditors (due in undei l yearl Totol tent Htrbllitles 21555 11,555 9A84 3¥039 31.039 . 350319 25,848 29,148 110,710. NetcUrrentQSsets/liobi11eS 218.952 -59,686 Towlu5sets lesscurrentllthmtles 56,582 218.952 59.686 350.219 310,710 Long term liabilltles (due after more than onè yèarl Grants payable after 202&25 Loan> ro the Church 17 Neta55ets 56.582 218,952 59,686 15.000 350,219 310,710 Funds of the Church senp.ral Fund (Unrestrictedl Designated Funds Iunrestrictedl Total Unrestrkiel Fund 56.5S2 56,581 2J8,952 r15.S33 59,686 15,lJQ) 350,219 48,342 20r,432 253.774 41.936 15.0(KJ 310,710 218,952 Restritt*d Funds 59,686 Endowment Funds TDlulFunds 56,582 218.952 59,686 15,(KJO Balan Sheet
Car5halton Methodlst Church Note5 to the Accounts l. Basls of accountlng & accounting pollcles Basis of accounting The finantial 5tstements have beÈn prepared in att0ftlan with AccountiThg Reptyfjn8by Charibe5'. Statementof Recommended Practi'ce ISORPI applScable to chariiiespreparing tbeir accounts i..Tr acC0tdan with Fina(ial Reporting stsndard applicable in the UK and Republic of Ireland (FAS 1021 effectl¥e frofft lJ3Thuary 2015-ur[es SORP IFRS 1021. In preparlng the accounts co0shJetE0n h35 been given as to whether in appn8 the wlknes required by Charitie5 SORP IF 1021 any comparative figure5 have needed Ke5tsternent. No réststements were quired. il PublSc beneflt entity Carsbalton MÈthodi5t Churth meets the definitton of a public benefit entoty uTrJtrFRS 102. Assets and IlabllitiEs are initialw recwi5ed at h15torkal cost ortranSaCtn value Ull$s OtherSe statpd in the rentaOUrtingpol1rY notelsl below. These accounts have been prepared on ba515 of hfjstorttal-oste¥pI ttyèt Invest[rnts a shown at thelr marketvalue at the end ofthè year, on the accruals basis to showa true and fair ofthe Churth's finawal posit an(t acfjvltles. iv Fundg The frjnds held consdtute,. General Funds FEld forany purpose of thechurth whith are UprestrSctpd. Designated fvnds set aslde for 5pecifled wrpose, Churth Trustees ha%£ distretian on howthis is 5PPnL 4xcao tr&nsfer back into thegeneral fund. REstricted fndS whlch arE held for a narrDV4e¥ purwse indudin8 those for intsmal organboTh5_ There Is one Endowment fur. Oerdlls of each rnatatsl fund arE disclosed in note 18. Any fund5 may be represend by more thaniust caslk v Going concern Based on the monÈEary assets and hum3n resources lIae 315tAyL¥t2025. Trustees beliewe th3tthe£hurch 15 B 80ingconcem. Vl Income InEgme 15 Included in the Sutementof Financial ActNitlies ISOFAI when the rth become5 enthled tothe resouites. and the trus5 are asonably tert3in they wlll reCee the resourcos., and thp rTrJnetrry can be measured with 5ufficwt reliablllty. In atcordance with the Charities 50.4P IFRS 1021, the time of w)lunteer5 is not cognid. vll ExpÈndffiure Th 15 rerogn.sed when a liability is iftcuired, or a consrfucbve Dbtigation ari5e4 where theamouni Is relIab measutable and itis consldered more than likety than not tlki:there wll be artothfiowof benefiL vlll Grants Grants ma(Je by the Chuith froTh itsown funds arÈ iecDPliSed in full atthetime of aeeMent or whpn the Church accept5that the is a le8al oroperaiTonal otAigation ro make the paynten¢ 8r3nt is recurrent over tnore o(E ye?r the balance payable in futsrE vears is treated 35 a W0510n for future comfflttynenrs i• the Balap. Sheet againstthe approprtate fu, provision tEingreleased It) fvre ¥ears as in5talments are paid in accordance the 0ri8%nalty agreed temi5. ix VAT Since the Church is not VAT registered, 311 input VAT 15 charged with theexpew to 1£ &t refEr M Tangible ftxed a55ets for use by the Church Fixed A55ets ale written off on acqvisiiton notrecorded inthe Balan Sheet xl Investment Properties Investment prOpErtS- no property is currentty deem to be hek* fof the Iorp8 tertn purposes of the thèrity. Mll Investment5 Investments a'.e valued in the balan sheet at marketBIue attheyeareod. Investmefitlncome is included in theaccounts when reNable and any gains or losses on revalu?tion ai the yÈai end are shown in BaktKe Sheei notes. The Church's marietsry InVtMents arp dep051ted wtth thpTrusiees for Methodi5tChtsich Purposes (TNKPlhS CUSt(xllan hsteeS. ThÈ valuation5, 3t marketvalue. are those provkled byTMCP. 2 Receivables Debtors and Ple¥MentS includè £&3kGIftAié. £lk Hall hi arrears Unpaid. 3 Payables Credltors include outstsndlngcosts for- £2.8k Extemal door5 repaintin& É2.Sk RIBA Stage I feeschurth prujec¢ £6.2k Dementia Café circuit BrdntprewyNEnt, £15k hlstorical unbilled Eas rnptsrarre3rs provisien. arKI other5nvlleritem Note 1-3
Carshalton Methodist Church 2025 Total 2024 Total 4. Donations and legacies tjnrestiicted Restrirted Collertions Tax td$ Legacies Donations Total 29,646 8.328 29.646 8,328 30,112 7.399 8,241 835 46.586 1,473 39,447 801 2.274 40.248 5. Charltable actlvities Fund raisin8 Community Cinema Total 3,799 6,CM)I 3,799 6.001 9.799 3,513 6,835 10,348 6. Other trading activities Lettings Cottagp rent income Totsl 62,507 18.528 81,035 62.507 18,528 81.035 59,127 13,228 72.355 . 7. Investment income Central Finance Board CAF dep051t account TMCP. Rental income Other Total 2.633 2.628 3.213 2.633 2.628 3,213 2,735 2.619 3,116 8,474 ,474 8,469 8. Other Internal Organisations Clrcuit Grant Dementia Club Misc Total 116,843 116,843 3.455 3,789 3,027 127,114 88,366 3.455 3,789 3.027 10.272 2,575 90,941 116.843 ' YMCPodditionolAnterest £Z141.20 held wrthinfvnds manoged by Munchester Notes 4-8
Carshalton Method5st Churth 9. Payment to Trurtees Th55 year Last year Payments made to trustees for additional setvices provided to the Church by agreement with thè Church Council Meeting Number of trustees who were paid expenses Nature olthe expenses.. Maintenance related. Music. Fund Raising, Junior Church related. Flowers 3,301 2,361 Total amount paid 3.301 2,361 10. Fees for examinailon or audlt of the accounts Independent examiner's or auditors, fees for reporting on the accounts 450 440 Other fees le.8-. 3dvice. accountancy SeThIs1 paid to the independent examiner or aLJditor 11. Paid employees Staff Costs (Pre School & Tues dub) pald during the year were: Gros5 wages. salaries arhd benefits in knnd 79,052 57,430 Employerfs NètTronal Insurance costs 4,862 1,971 Pension costs 1,406 1,156 Total staff costs 85.320 6D,557 Average number of staff employed durlnE thè year were: Notes 9-11
CarShaln Methodlst Church 12. Tangible Flxed Assets Cost oi valu3tion Church {non Snvestmentl land and buildings Other non Investrnent land and bulkllngs Inveslment properties Iland and buildings) Other fixed Payments on account and assets under construrtÉon FLYtures. ffttin8s and equspment Including motor vehicles Balance brought forward 8.952,880 8.952,880 Additions Revaluations l+/_I 313,492 313,492 Disposals l.) Tran5fer5'1+1_1 Balance carried forward 9,266,372 9,266,372 Accumulated depreaation B318nce brought forward 8.952,880 8,952,880 Depreciation charge for year l-l Revaluations l+/.) 313.492 313,492 Disposals l-l Transfers. 1+1.) Balance carr*d forwartl 9.266.372 9,266,372 Net book value Brought forward Carried forward The tran5fer5" row is for movements between fixed asset Categories. Land & Buildings.. Revaluation based upon latest Methodist Insurance'sum inSud. value The c05t of bullding work is written off imrnediately Note 12
Carshalton Methijdlst Church 13. Investments The funds that 511PPOrt the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and longterni investments. TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, includin8 Legacies. Endowments and Accumulated Funds. Trust pmperty 15 held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with chartty law and Methodist law and polity as determined by the Methodist Conferen. Analysis of investment movements Thisyear Prev year Change In Investment values Carrying Imarketl value at beginning of year 133,606 130,133 Add: additions to investments at cost ' 2,141 3,472 Less: disposals at carrying value Net gainlllossl on revaluation Carryine Imarketl value at end of year 135,747 133,606 ' relotes ro interest on TMCPfunds Note 13
Carshalion Methodist Churth 14. Analysis of current assets Thisyear Last year Debtors and prepayments Pre paid a55e5sments 9,750 Accrued income 1,075 5,789 Accrued Gift Aid 8,328 1,131 Other debtors / prepayments loo 80 Total debtors and prepayments 9,503 16.750 Analysls of cash at bank (excluding TMCP Investments} Bank balance held in CAF Bank 121,646 97,6SI Bank balance held in CFB 63,820 54,947 Bank balance held in Lloyds (Pre Schooll 50,543 33,594 Total Cash and Bank 236.009 186,202 15. Anal1$ ot Current liabilities and long term Trade Creditors 30,939 25,265 Other Creditors 100 583 Total Current Liabilities 31,039 25,848 16. Capital commitments and contingent Ilabilities At the 31st August 2025, the Church had no capital commrtments. No contingent liabilities were identified at 31st August 2025 17. Loans and creditors due after one year None due Notes 14-17
Carshalton Methodist Church 18. Detailed analysis of individual fund movements Unrestricted Funds Fund Name Openlng Balance Income Expendityre Transfers Rwaluation gain5/losses Closlng Balance General 48.342 120.036 1111,7961 11201 115.2071 12,2841 56,582 Benevolerice 348 228 uildings & Cottage Community Cinema Pre School Employment Arts 57,133 13,230 10,992 22.989 6,CKJI 64,915 16.947 10.992 5,123 5.123 TMCP 118,606 253,774 2.141 120,747 Total 151.167 1129.4081 275,533 Restricted Funds Fund Name Opening Balance Income Expenditure Transfers Revaluation £ains/losses Closing BalancÈ Outreach 3,013 5.329 33,594 3,013 6,130 50,543 Qrgan re School 801 116,843 199.8941 Total 41.936 117,644 199,8941 59,686 Endowment Funds Restricted Fund Name Opening Balance 15,000 In¢ome Expendttyre Transfers Revaluatton ainsllosses Closing Balance 15,000 TMCP Total 15,0(K) 15,000 Fund General Benevolence uilding5 & Cottage Community Cinema Pre school Employment Arts Outreach Organ Pre School TMCP ur oses Income anfl payment of general church running costs Assisting financially to those in need IMinisteTs discretionl Major property repairs I refurbishments Films shown for local comrnunity Redundanry provision pre school and other employment expenses Donaiion for the Arts to be determined in due course Outreach into the community Major organ repairs Group for pre school children Legacies helll on our behalf by the Trustees Df Methodist Church Properties. There are restrictions on spending these sum5 Note 18
Carshaknn MÈthodlstChuwth 19. R@latad party trdnsartK)ns This ear rtameofrei7tedpty RÈlatiLwbhl Paymert5tD rtsd pA¢ty dgthe ar lnst {froml lated partydumg thEyar •Jnouthsowed relatedrtY drtthe p8rtyason31. j-z95 Sution15urreyl Clr¢uitConnexional Funds Circult connonlIup.d$(PrnI. Aurryfvnd. Meittodistylrnlsters HouSinE5ooetyl arity Dor4tv)r5 AIIWÈ Can rel'ef MW.hrdi5t Charity methodtchur(h Wtsrld Ml551o Fund tharity DOrtK)n5 234 39.OY) Ass(sv*nt Grar.t-.orcornnwnity (bIl SuttDn jsuryeyl Clrcuit Totrl 3.a55 Lasi ear N?meof rtlatedpArtv Rel3tlon5Np pèymertsto related dL¥ln¥thE IMUE515wld byl (tal rEl&ted pBrtVè5an31. rtY IfrornlrE15tBd pRrtythrinE Suttoh1SurreylCiryvitConnexjonÈl Fund5 All We Cèn Cyrynalfund5{PrtvVfvts&.AUX1IaryIll•d. kietFodIttl%-.ers Hwgne SoDetyl 6LXI Methodist 187 MH rdeiwist HDmE5A550C Sutton l&Jrrevl CIFLuTrt Assessment 35, Totèl 95.787 Note J9
Carshalton Methodist Churth Appendix A CHURCH COUNCIL MEMBERSHIP MINISTER(S) MARIE POOLE Chair & Circuit rep LAY WORKERS NIA CHURCH sfEWARDS CAROLINE ELSIE MARY KINGSNORTH JACQUELINE MERIEL WAITE srEPHEN HANLEYJORDAN Circuit rep Circuit rep CHURCH SAFEGUARDING CO-ORDINATOR ROSALIND SARAH BOXALL CHURCH COUNCIL SECRETARY MARGAREf VALERIE AUSTEN CHURCH REPRESENTATIVES IOThER MEMBERS OF THE CHURCH COUNCIL) CAROLINEJUUE COOK ANDREW EPHEN DEARDS SUSErrE ANN FORTY KATY FRENKIEL ELIL48ETH ANNE GUNTON GEOFFREY PAUL GUNTON DEBORAH ANN JORDAN JOHN KINGSNORTH FIONA POThER CHARLOTtE REBECCA MELANIE RYAN Circuit P Circuit rep Cirtuit rep io AppendixACC members
Carshalton Methodist 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 12-Oct-25 Name MRS CAROUNE COOK Address 27 HAWTHORN ROAD SON SURREY SMI 4PF Presentatlon to the Church Council Meetlng for approval. I confirm that the Accounts were. or will be, presented to the Church Council Meetlng on 20-Jan-26 and were approved. Signature of the Chair of the meeling Name of the Chair of the meeting DEACON MARIE POOLE Independent Examinerfs Report to the Trustees of the Carshalton Methodist Church This Report Is on the Church Accounts for the year ended 31 August 2025 Respective responsibllltles of Truste and Examiner The Church'5 trustees are responsible for the preparation of the accounts. The Church's Trustees consider that an audit is not required for this year under Section 144 of the Charities Art 2011{the Charities Act) and that an independent examination is needed. MR ANThONY HALLErr t is mv responsibility to: examine the accounts undersection 145 of the CharitiesAtt 2011: to follow the procedures laid down in the general Directions 8Nen by the Charity Commission under Section 145151{bl of the Charities a¢L' and to state whether particular matters have come to my attention. Declaration and IE111
Carshalton Methodist Churth Basis of Independent Examinerfs Report My examination wa5 carried out in accordance with the general Directions given by the Charity Commission. An examination include5 a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes corh5ideration of any unusual i(ems or disclosures in Ihe accounts, and seeking explanations from you as Trustees concerning any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts psent a "true and fair vievf and the report is limited to those matters set out in the statement below. Independent Examinerfs Statement . In connection with my examination. no matter has come to my attention: which gives me reasonable cause to believe that in any material respect.the rèquirements- to keep accounting records in accordance with Section 130 of the Charities Act 2011. to prepare accounts which accord with the accounting record5 and comply with the accounting requirements of the Charities Act have not been met,. or 121 to which. in my opinion, attention should be drawn in orderto enable a proper understanding of accounts to be reached. Name MRANTHONY HALLE Signature Relevant Profèssional qualification or body Address % KT&o S . Date Declaration and IE121