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