Revd Robert Selvakumar (Resigned: 25/11/2024) Chair Revd Duncan MacBean (Apt: 1/1/2025) Chair Mr Franklyn Brew Treasurer Mr Christopher Price Secretary
Mrs Anne Barnes Mrs Stephanie Boswell Ms Susan Chown (Apt: 14/11/2024) Mrs Irene Cotterell Mrs Elizabeth Dobb Ms Lois Claire East (Apt: 13/2/2025) Ms Janet Haley Mrs Deborah Hickey Ms Heidi Jones Mr Simon David Laurence Jones
Mr Robin Licence Mrs Carolyn Licence Dr Emma Maddy Mrs Dorrance Palmer Mrs Deborah Price Mr Neville Secular Mr Charles Stewart Ms Dawn Venn (Resigned: 29/5/2025) Mrs Elizabeth Weller Ms Angela Willis
InductlonlTraining.' There is a range of guidance produced by the Methodist Connexion. All Trustees receive a copy of CC3, 'The Essential Trustee.. What You Need to Know, Structure: Part of the Orpington and Chislehurst Circuit Part of the London Methodist District Accountable to the Methodist Conference A Member of Churches Together in Orpington Risks: The Church has a Risk Management Policy and has a Risk Assessment Matrix Risks relating to Finance are considered by the Finance Committee. Risks relating to Property are considered by the Property Committee. Both Committees report to the Church Council (Board of Trusteesl Professional advice is taken as necessary There is a regular review process The Church has adopted a Safeguarding Policy covering Children and Vulnerable Adults members of the Church receive appropriate training which is an ongoing process. and has ensured all relevant Ob'ectives and Attivities These are set out in the Methodist Church Act 1976 (Clause 41 Advance of Religion and any charitable purpose of the Methodist Church or church organisation. Summa of Main Ob'ectives.. The purposes of the Methodist Church are and shall be deemed to have been since the Date of the Union the advancement of.. The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church. Any charitable purpose for the time being of any Connexional, District, Circuit and local or other organisation of the Methodist Church Any charitable purpose for the time being of any society or institution subsidiary or ancillaryto The Methodist Church Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church Orpington Methodist Church Annual Report and Accounts 2025 Page 2
Achievements and Performance Summary of Main Achievements Durlngthe Year: Achievements and performance The church has had a set-back wlth the curtailment of Rev Robert Selvakumar early In the church year. Fortunatelyj Rev David Gillman was able to offer time, specifically for pastoral care and offering Communion service5. Rev Duncan MacBean chaired Church Council meeting5 and attended various other meetings to chair them and advlse the trustees. The steward5 need to be commended for their excellent work over this difficult time, maintaining the worship Ilfe and other activlties of the church as they dSd. The church was buoyed by the promise of a new minister, Rev. Eric Bediako, who would assume the post from September 2025. The church has demonstrated resilience over this year, ending the year well, both financially and pastorally. This Is In no small part to the efflciency and of the Church Administrator. Orpington Methodist Church Annual Report and Accounts 2025 Page 3
Public Benefit: The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's Eeneral guidance on public benelit, 'Charities and Public Benefit,. Financial Review Reserves Policy: Within Unrestricted Reserves there are three main funds: Society & Property Fund £185,22512024.. £171,274). We aim to ideally hold in reserve sufficient money to cover six months, expenditure. The Church is dependent on voluntary donations and hall lettings to cover the costs of its ministerial team, property costs and general expenses. As these income and property costs can be volatile, this level of reserves is considered prudent to manage the day to day running of the Church in an organised manner and give time for thorough review if any difficult decisions have to be made. Based on these accounts, six months, typical general fund expenditure is £75,500 50 at £185,225 reserves stand at almost 15 months. Given the continuing cost volatility at the present time, especially with utility costs, this higher reserve is considered prudent. Legacies Fund £61,01812024- £51,034). These are monies received through leEacies which the Church Council will allocate to the work of the Church as it deems appropriate. An anonymous donation of £12,444 was received during the year and Church Council agreed that this should be treated as a legacy donation. The Church Council authorised the use of £2,960 of legacy funds in order to complete the improvements and renovations to the Hulbert Room. Designated Funds £365,07412024'. £362,363). This is made up of two separate funds.. £303,074 is invested in fixed assets; and £62,000 is designated for use on the Church's work in the community- this increased by £7,000 during the year thanks to two donations received from a Church member with a request that they be used for childrenlyouth projects. Within restricted funds there is I fund.. Internal OrBanisations £16,54012024.. £20,385). These are balances held by separate organisations within the Church who report to the Church Council and are restricted to the use of that organisation. During the year, the Junior Youth Club closed their bank account and transferred their remaining funds to OMC'S current account. These funds are being held "on account" pending the reinstatement of the Junior Youth Club and are shown as such on the Balance Sheet. Within Endowed Reserves there are two funds. Property £1,102,91012024.. £1,110,580) which represents funds used in the purchasing of land and buildings forthe Church's general purposes. Building Development Fund £655,15612024: £664,427). This project, which was completed in June 2021, was to develop the potential of the Church building to create a flexible space in the church, bringing the opportunity to tell the story of our faith in exciting new ways. A new bold entrance allows immediate access and visibility into a renewed church. There are much greater opportunities for worship, events and exhibitions and other activities to serve and involve the community. The Church's Free Reserves are its General Fund £246,24312024= £222,808>. Flnancial Overview: The Church'5 income was £206,90712024= £242,837). The main reasons for the decrease are that the 2024 figures were inflated by the refund of the monies lent to the Methodist Pension Fund1£37,5001 and the hall hire income reduced following Barclays Bank's decision to terminate their hire contract. Going Concern The Church made a surplus of £13,951 on its Property and Society Fund, which is the main General Fund of the Church. This fund has reserves of £185,225 which is equivalent to 123% of annual expenditure from those funds. Alongside this the Church has £61,018 in the Legacies Fund and, if necessary, the £62,000 that the Trustees have designated for its work in the Community can be called upon. The 2025126 Budget continues to reflect the increased costs of living, especially on utility costs. The yearto date liEures show a delicit of approximately £6,500 against the budEeted ligures due to continued property improvements which will be partly funded by the Legacies Fund. In addition to this, £9,120 has been spent on an overhaul of the organ which wasn't included in the 2025126 Budget. This means the deficit as at 2810212026 was £15,603.45. Orpington Methodist Church Annual Report and Accounts 2025 Page 4
Plans for Future Periods The Trustees intend to maintain the present activities of the Chvrch with a focus on worship and community service. We will continue to seek further development and capacity building in our Community Hub and the LINK Cafe. This will involve the ongoing recruitment and training of new volunteers and providing opportunities for volunteering among those with mental health issues, rehabilitation and for those seeking life skill development. Declaration: The trustees declare that they have approved the trustees, report above= Signature: Signature: D MacBean Chris Price Revd Duncan MacBean Chair Mr Christopher Price Church Secretary 17 May 2026 Orpington Methodist Church Annual Report and Accounts 2025 Page S
Responsibilities of the Trustees The charity's trustees are responsible for preparinE the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: Select Suitable accounting policies and then apply them consistently,. Observe the methods and principles in the Charities SORP,. Make judgements and estimates that are reasonable and prudent- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. Prepare the financial statements on the going concern basis unless is it inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statement5 comply with the Charities Act 2011 and the Charity (Accounts and Reportsl Regulations 2008. The trustee5 are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Orpington Methodist Church Annual Report and Accounts 2025 Page 6
Independent Examiners Reportto the Tru5tee5 of Orpington Methodistchurth Year Ended 31 August 2025 I report on the accounts of the charity for the year ended 3 1 August 2025 which are set out on pages 8 to 16. Respectlve ResponslbllltSes of Trustees and Emamlner The charity's trustees are responsible for the preparation of the accounts. The charity's trusteestonsiderthatan audtt is not required for this year under section 144121 of thecharities Act 2011 Ithe2011 Act) and that an independent examination is needed. It is my responsibilty to: examine the accounts under seciion 145 of the 2011 Art.. tofollowthe procedureslaid down in thegeneral Directions gNen bythecharity Commission undersecb'on 14515llbl of the 2011 Act,. and to state whether particular matters have come to my attention. Basls of Independent Examlner s Report My examination was carried outin accordance withthe general Directions given bythe Charf(v Commission. Anexaminath)n indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. tt also includes consideration of any unusual items or disclosures in the accountsand seeknng explanations from you as trustees Conrning anysuch matters.The prOdureS undertaken (S) notprovide all the evidence that would Ee required in an audit and consequently no opinion is gwen as to whetherthe accounts psent a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent Examinerfs Ststement In connection wf(h my examination, no matter has come to my attention-. 111 which gives me aSonable cause to believe that in any material respert the requirements to keep accounting records in accordan with Section 130 of the 2011 Act; and to prepareaccounts which accord with the accounting records and comply wtth the accountfng requirements of the 2011 Att have not been met. Stephen Bunnage Independent Examiner SIPB knmited S Bleasdale Avenue, PerNale, Middlesex UB6 8LB 30 April 2026 Orpington Methodist Church Annual Report and Accounts2025 Page 7
| Note Income Offerings Donations Gift aid Interest and investment income Internal organisations 10 Other charitable income Total income Expenditure Circuit assessment or share Grants and donations Property maintenance Insurance, utilities etc Depreciation Office expenses Other expenditure Internal organisations 10 Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
General Fund (Unrestricted) Designated Funds (Unrestricted) Restricted Funds Endowment Funds Total 2024-25 £ £ £ £ £ 33,406 33,406 16,688 7,000 23,688 5,250 5,250 9,667 9,667 23,131 23,131 111,765 111,765 |
|---|---|
| 176,776 7,000 23,131 0 206,907 44,100 44,100 3,082 3,082 35,207 64,274 49,345 20,278 4,289 16,941 21,230 22,263 22,263 3,278 3,278 23,042 23,042 |
|
| 157,275 4,289 23,042 16,941 201,547 19,501 2,711 89 (16,941) 5,360 3,934 (3,934) 0 |
|
| 23,435 2,711 (3,845) (16,941) 5,360 222,808 362,363 20,385 1,775,007 2,380,563 |
|
| 246,243 365,074 16,540 1,758,066 2,385,923 |
| Note Income Offerings Donations Gift aid Interest and investment income Internal organisations 10 Other charitable income Total income Expenditure Circuit assessment or share Grants and donations Property maintenance Insurance, utilities etc Depreciation Office expenses Other expenditure Internal organisations 10 Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
General Fund (Unrestricted) Designated Funds (Unrestricted) Restricted Funds Endowment Funds Total 2023-24 £ £ £ £ £ 41,803 41,803 623 623 6,577 6,577 12,446 12,446 0 20,030 20,030 161,358 161,358 |
|---|---|
| 222,807 0 20,030 0 242,837 44,100 44,100 3,015 3,015 44,892 44,892 46,580 46,580 0 4,289 16,941 21,230 19,656 19,656 4,972 4,972 11,628 11,628 |
|
| 163,215 4,289 11,628 16,941 196,073 59,592 (4,289) 8,402 (16,941) 46,764 1,833 0 (1,833) 0 |
|
| 61,425 (4,289) 6,569 (16,941) 46,764 161,383 366,652 13,816 1,791,948 2,333,799 |
|
| 222,808 362,363 20,385 1,775,007 2,380,563 |
Orpington Methodist Church Balance Sheet as at 31 August 2025 Note General Fund Unrestrirted Designated Restricted Endowment Funds Funds Funds Unrestricted T¢)tsls 2025 Totals 2024 Fixed Asset5 Church building 3nd other property 303,074 1,758,066 2,061,140 2,082.371 TotolFixedAssets 303,074 1.758,066 2,061.140 2,082,371 Current Aet5 Debtors and prepayment5 Investments with TMCP Central Finance Board Deposits sh at bank 8nd in h8nd 26,794 92.504 97.107 40.948 26,794 126,489 123,809 58.801 22,936 121,553 102,819 61,183 33,985 21,015 7,000 5.687 10.853 Totol CurrentAssets 257A53 62,000 16,540 335,893 308,491 Current Liabilities Creditors (due In under I yÈarl TotolCvrTrntLiubilities 10,327 10.327 783 783 ii,iio ii.iio 10,300 10.300 Alet CurrentAssets 247.026 62.000 15.757 324.783 298,191 Totolossets 2,385.923 2,380.563 Fund$ of the Chutth General Fund (Unrestricted) Designated Funds Iunrestrictedl Totol UnrestrictedFund5 Restricted Funds Endowment Fund5 247,026 247,026 222.806 365,074 362.363 612,100 5SS,171 15,757 20.385 1,758,066 1,758,066 1,775.007 1.758.066 2.385.923 2.380.563 365,074 365,074 247,026 15,757 Tot171Funds 247.026 365,074 15.757 Approved by the Board of Trustees on 17 May 2026 and signed on their behalf by= D MacBean Franklyn Brew Revd Duncan Mac8ean Chairman Mr. Franklyn Brew Treasurer Orpington Methodist Church Annual Report and Accounts 2025 Page 10
Notes to the tinancial statements Year Ended 31 August 2025 Accounting Policies lal Basis of preparation and assessment of going concern The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice ISORPI: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Land and Buildings owned on I September 2017 were valued at deemed cost as permitted by FRS102 when accounts are first prepared under the transitional arrangements. For land, a market value wa5 made by Ibbett Mosely and for fixed a55ets the discounted replacement cost IDRCI was calculated. On the basis that there is no evidence of a permanent endowment, it is assumed that the money donated to build the premises was on the expectation of their long term use and so the fair value of the land, the buildings and the organ on a DRC basis is taken as their deemed historical cost under FR5102, and treated as belonging to an expendable endowment for the Church's general purposes. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Ibl Fixed assets All fixed assets over £5,000 are capitalised. Icl Land Buildings Organ Furniture and Fixtures Depreciation Not depreciated 75 years 75 years 5 years These expected useful lives, which represent a standard/initial assessment for each asset class, have been reviewed against current assumptions of each asset's likely further useful life. No significant changes are considered necessary at this time. Idl Income recognition Income is brought into account when there is entitlement and the amount is reliably measurable orbce it is more likely than not that economic benefit of the income will be forthcoming. lel Expenditure This is recognised when a liability s incurred, or a constructive obligation arises, where the amount is reliably measurable and it is considered more likely than not that there will be an outflow of economic benefit. VAT The church is not VAT registered so any VAT incurred is charged with the expense to which it refers. Igl Receivables and Payables, Bank and Cash18asic Financial Instruments) Debtors are stated at the amounts owed to the Church or prepaid. Creditors are initially recognised at settlement amount after trade discounts, where normal credit terms apply, or the amount advanced to the Church. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund are shown at their realisable values. Monetary Assets are held either by the Trustees for Methodist Church Purposes ITMCPI as custodian trustees if received throuEh a leEacy of greater than £20,000, or as Methodist Central Finance Board Deposits or in local bank accounts. Orpington Methodist Church Annual Report and Accounts 2025 Page 11
Ihl Funds The funds held constitute General Funds held for any purpose of the Church which are unrestricted. Restricted Funds are held for narrower purpose. Where the Church holds money that may not be spent and must be retained las capital) to generate an income, the money or assets to be retained are classified as an Endowment Fund. The capital will be shown in the balance sheet in the column for endowment funds. The income may be restricted or unrestricted depending upon the terms of the endowment. Details of each material fund are disclosed in notes 11 and 12. Monies raised for Other Organisations From time to time the Church has appeals for other Charities,. for example at Lent, Harvest and Christmas. As the Church is achng as an agent, the funds received are not recognised as an asset because the funds are not within the Church's control. Consequently, the receipt of funds where the Church 15 acting as an agent are not recognised as income, nor is its distribution recognised as expenditure. Details of these funds are shown in Note 14. Net Income/{Expenditurel These are stated after charging 2025 2024 Depreciation Independent Examiner's Remuneration Total 21,230 21,230 21,230 21,230 Trustees and employee Information Trustee information No remuneration was paid to or waived by any Trustee during the year12024.' £nill. No expenses were reimbursed to Trustees during the year12024.. £nill. The Church has insurance with Methodist Insurance with a total cost of £7,73912024: £7,585). This premium includes indemnity insurance for the Trustees. b) Employee information Employee numbers 2025 2024 Number of staff Full time equivalent Total 0.88 0.88 Employee costs Salaries and employment costs 2025 30,045 2025 26,391 No employee received remuneration of more than £60,000 during the year12024'. nil) The charity considers its key management personnel to be the Trustees and the Minister. The Trustees give their time freelv and the Minister's salary is paid by the Circuit, so there are no key management costs to report12024.. £nill. Orpington Methodist Church Annual Report and Accounts 2025 Page 12
Tangible fixed zssets Land Buildings Organ Furniture & Fixtures Total Cost As at 31 August 2024 and 2025 589,000 1,530,157 62,080 11,138 2,192,375 Depreciation At I September 2024 Charged in the year Disposals At 31 August 2025 93,071 20,402 5,796 828 11,138 110,005 21,230 113,473 6,624 11,138 131,235 Net Bookvalue At 31 August 2025 At 31 August 2024 589,000 589,000 1,416,684 1,437,086 55,456 56,284 2,061,140 2,082,370 Debtors and prepayments 2025 2024 GiftAid Hire of premises Prepaid expenses Total 11,827 12,894 2,073 26,794 6,576 13,066 3,294 22,936 Credltors (due in under l yearl 2025 2024 Utilities Other creditors Funds held on behalf of Internal Organisations Advance rentals and deposits 1,174 8,737 783 416 ii,iio 4,684 1,061 4,555 10,300 Orpington Methodist Church Annual Report and Accounts 2025 Page 13
Funds The desiEned fund for building development has been capitalised and will be depreciated over 75 years in accordance with the accounting policy. Balance as at I September 2024 Incoming Resources Outgoing Resources Transfers Balance at 31 August 2025 Endowed Funds Property Building Development Total 1,110,580 664,427 1,775,007 7,670 9,271 16,941 1,102,910 655,156 1,758,066 Restricted Funds Internal Organisations Total 20,385 20.385 23,131 23,131 23,042 23.042 13,9341 {3.9341 16,540 16,540 Designated Fund5 Community Development Building Development Total 55,000 307,363 362,363 7,CX)O 62,000 303,074 365,074 4,289 4,289 7,000 General Funds Property & Society Legacies Total 171,274 51,534 222,808 164,333 12,444 176,777 154,316 2,960 157,276 3,934 185,225 61,018 246,243 3,934 Total Unrestricted Funds 585,171 183,777 161,565 3,934 611,317 Total Funds 2,380,563 206,908 201,548 2,385,923 Orpington Methodist Church Annual Report and Accounts 2025 Page 14
Endowed Funds Property Represent funds used in purchasing land and buildings for the Church's general purposes Represents funds donated to the Church with the express wish to fund the building development project Building Development Restricted Funds Internal Organisations Represents funds held in the various Church organisations to carry out their activities (Note 151. Designated Funds Community Development Represents funds designated from general funds towards developing the Church's work in the local community Represents funds designated from general funds towards the building development project Building Development General Funds Property Represents undesignated monies retained to provide working capital to enable the Church to run and maintain its buildings and equipment. Represents undesignated monies retained to provide working capital to enable the Church to carry out its activities. Represents undesignated monies received from legacies. Society Legacies Fund Transfers During the year ended 31" August 2025 the following fund transfers were made: 2025.. £3,93412024: £1,833) from the Restricted Internal Organisations Fund to the General Fund Taxation The Church is a charity within the meaning of Para I Schedule 6 Finance Act 2010. Accordingly, the Church is potentially exempt from taxation in respect of income and capital gains to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in this period. Agent funds At times during the year and specifically at Lent, Harvest and Christmas, the Church raises monies for specific Charities, and passes the monies raised directly to them. As the Church is acting as those Charities, Agent, it does not include the amounts donated in its income and expenditure. The amounts concerned are detailed below= 2025 2024 Action for Children Christian Aid Living On Methodist Homes St Christopher's Hospice Bromley Brighter Beginnings Bromley Borough Foodbank Total 344 102 455 472 668 455 265 2,761 107 100 265 472 Orpington Methodist Church Annual Report and Accounts 2025 Page IS
io. Internal Organisatlons Balance at Incoming Resources Outgoing Resources Transfers Balance at 119124 3110812025 757 1,590 115 2,073 11,204 801 16,540 junior Youth Club Senior Youth Club Wednesday Circle Amateur Dramatics Voluntary Youth Projert Art Club Total 757 1,590 255 2,092 14,991 700 20,385 166 3,244 18,653 1,068 23,131 90 46 22,440 467 23,043 12161 13,2171 15001 {3,9331 Signature: -Beail lJun 19 202$ 08'.29'29 GMf+11 Email: orpchi55uper@grnail.com Slgnature: Emall: franklynseb@outlook.com Signature: Email: chris.price@ageuklands.org.uk Orpington Methodist Church Annual Report and Accounts 2025 Page 16