BRIGHOUSE Brighouse Central Methodist Church Trustees, Annual Report and Financial Statements 31st August 2024 Commercial Street Brighouse West Yorkshire HD6 1AQ Registered Charity No. 1129462 Contents Our Calling Our Work- A Review of Activities for 2023-24 Our Plans for the Future Financial Review Governance Informotion li OrBanisational Policies 12 Declarations 13 Independent Examinerfs Report 14 Statement of Financial Artivitie5 15 Balance Sheet 16 Notes to the Financial Statements 17-27 Brighouse Central Methodist Church Registered Charity No1129482 Amual Report and Finana81 Statements 2023-24 Our Calling Our staternent of call is based upon Central's core belief frorn Mark 12: 28-31 "Love the Lord your God with your heart, mind, soul ond strength- ond love others os you love yourself". A Church whlch Eathers to worship and scatters for mission, where Christ is central. Who are we? Brighouse Central Methodist Church is a friendly, open and inclusive Christian community, welcoming all believers, doubters and seekers to share in its life. It is an outward looking church and is committed to finding creative ways to engage with and serve the community. Our ministry is carried out through worship, outreach, and fun. We invite you to explore faith and spirituality with us. Our Mission The mission of Brighouse Central Methodist Church is to celebrate God'5 presence and to make God's love of justite and wholeness for all people known within our local community by applying Christ's teachings. We carry out this mission, by providing to members. friends, and others. Individually and collectively, opportunities to-. Create a place of good news in today's world - grace, hope, acceptance and reconciliation Offer to the communities around us safe places for worship and acceptance Think about life's big questions and take seriously some of faith's answers, allowing room for mystery and uncertainty Walk alongside one another when life's journey gets difficult Strive for a just world shaped by Jesus, teachings: love, forgiveness, acceptance and service Give attention to some of the things the world neglects, like humilitY* peace, kindnes5• gentleness. self-control Our Outreach Strategy: To nurture a culture in the church which is people-centred. caring and flexible. To develop confidence in evangelism and in the capacity to speak of God and faith in ways that make sense to all involved. To encourage and make available varied worship opportunities appropriate for people of all ages, during the week as well as on Sundays. To help people grow a greater awareness of God's awesome presence. and to experience God's love, at all stages of life. To help our own members and regular attendees grow in their faith and involvement at Central. To carry out mission-focused ministries to serve our communities and the wider world Brighousè C•ntral Methodist Church Reglstered Charity No1129462 Annual Report and Finanoal Ststemenls 2023-24 Our Work- A Review of Activities for 2023-24 As a Methodist Church, we are called to look forward with a commitment to serve Jesus by using our buildings and resources creatively and purposefully. This journey involves embracing new initiatives, letting go of practices that no longer seNe, and adapting to the evolving need5 of our community. Bv staying open to change and responsive to society, we strive to live out our mission in ways that are relevant, impactful, and faithful to our calling. Famllles We are aiming to build upon our work with families in the Brighouse area. Our Lay Pastor has re-started a Toddler Group on a Tuesday mornin& which is well attended. Regular attendance is between 17 and 25 hildren and their grown-ups. Notices are given every week about church activities and formal invitstions to specific things e.g. Christmas service, Harvest and Easter Eggstravaganza. Music The Worship Band work closely together to lead music in worship and have played outside the building on local community event days. New members have been welcomed into the band. Communlty The community links are increasing through different mediums= Coffee. take and chat - community coffee morning, a chance for fellowship and building relationships with people who attend. Various activities and charities have been supported over the year. A tap dancing class meets on a Tuesday afternoon for fun and fellowship. It is totally open for all levels. It is attended by church members, but also people outside church. The group has done a display at coffee mornings and also for Rest Stop Cafe. One member of the group did a Tapathon to raise money for church funds Wednesday Table Tennis- we have seen links with attendees at table tennis pull through to lunches and worship. Notices about church events have been shared. Thursday Art Group - independent and collaborative work. Faith based artwork opportunities with links to events or seasons in church. Support The inclusive hospitality and compassion shared with those who receive support from Brighouse Central is evident through the various outreach projects including= Open Door- this takes place every Friday with regular attendances between 30 and 45, sometimes more. There is an invitation to pray before food. to services and church events. Work with social prescribing team, healthy minds, aging well practitioners and home instead charity. The Staying Well team, who work in the community not only sign post, but bring their clients to the sessions. Strong links with the Foodbank have been made and this has increased in the last six months. Rest Stop Dementia Café- thls has just begun responding to the need for Space for carers and those living with dementia to meet with others. 3 Brighouse Central Methodist Church Registered Charity No1129462 Annual Report and Finanrial Statements 2023-24 Foodbank- Our Foodbank Manager has some creative ideas about how to increase the capacity for those who we seNe. People accessing Foodbank provision varies but we have seen an increase in the number of families accessing the Foodbank weekly- not just the school holiday parcels. Prayer Cards go into every food parcel that goes out. Flyers for events and services are also added. Church Life It Is a year since, the Circuit reorganised our churches into Clusters to encourage collaboration and resource-sharing. Since then. we have gathered together quarterly for services and met together regularly as stewards. The cluster has also planned an away day together and a church weekend. Our Sunday morning senrices continue to be streamed live on Facebook, allowing us to reach a wider audience. The Worship Band and Choir have a150 been working harmoniously to create meaningful and inspirinE worship experiences. The Well Worship Band led worship and table talks, 7pm on the first Sunday in the month with an average attendance of 50. This is a mixture of people from BriEhouse, the Circuit, new people and those who haven't attended the Sunday morning service since COVID. The weekly 'Time for God, slot on Friday mornings has continued on Facebook. This short meditative service continues to be part of our weekly worship and is a welcome time of reflection for many. Thanks go to the ministers and local preachers who prepare and deliver these meditations. Junior Church has continued to be part of our church family every Sunday morning being ably led by our Junior Church coordinatoi. Youth Group initially run as Youth Alpha, this has continued. The young people meet every Sunday evening, except for the first Sunday in the month as that is The Well Service. There has been an increase in attendance with many not attending church regularly and some have never attended of been in church. House Groups and Prayer Groups have continued to meet through the 2oom' platform. This seems to be meeting the needs of those wishing to engage in these activities and for the time being at least, will continue in this way. The weekly notice sheet has continued to be distributed by email, or by hand for those who cannot access t online. The Church Family Weekend was once again held in Scarborough in January 2024. Those who attended were able to share fun and fellowship together. Ladies Afternoon Fellowship- this group meet5 once a month. A Bible study group meets at a home once a month on a Monday afternoon. At present they are reading through Matthew together. It has taken a while as there is always lots of discussion. Prayer Groups and Lent Study Groups are held. Seasonal events attendance). this includes the Christmas weekend, Easter Eggstravaganza 135 children in Brighouse Central Methodist Chur¢h Registered Charty No1129462 Annual Report and FinancAal Statements 2023-24 School visits Schools visited church at Christmas and took part in advent activities and heard the Christmas story. There have also been some schools visits to the Foodbank. Foodbank were invited into an assembly in a local school where previous'invitation in, has been challenging. Community Weekend - engaging in a BriÈhouse Community weekend has always been an important part of our mission. Sharing in this occasion we invited children to explore faith and life through the Polar Express Story and this included crafts and lots of hot chocolate. People Rev Vicky Atkins, minister at Brighouse Central has served in this role for two years, building strong, positive relationship5 Wlthin both the church and the wider community, providing consistent support and compassionate core throughout. Laura Braime, Lay Pastor is a huge support and is involved in much of church life. She is constantlv looking at new ways of supporting those in our local community. Rachel Owens is our new Foodbank Manager. She organises rotas, liaises with community food providers and seeks funding through grants and fundralslng activities for this important work. Mission and Management Team The Mission and Management Team has been streamlined, drawing from the Stewards and Leadership Teams to create a more focused and effective group. Key responsibilities have been designated to specific officers, covering area5 such as finance, pastoral care, 5afeguardin& and other essential function5. Additionally, a dedicated group of Sunday Stewards has been appointed, responsible for facilitating Sunday worship services and coordinating with preachers and musicians to ensure smooth and meaningful gatherings. John Holmes-senior Church Steward This past year has seen our Stewards Team grown and Rev Vicky has provided structure to the team, and we all have our own responsibilities that should help the church function and grow with clear oversight. The team have stepped up and this past year has seen us deal with many challenges. I cannot thank the team enough for their ongoing commitment and look forward to working with them for the foreseeable future. Our events and group activities have returned only with your support and participatiorb, thi5 15 inspirational. and I feel It continues to give u5 purp95e in the community. The future may continue to provide challenges and we will not give up but continue to work through them together. There are stlll many tasks that could do with extra hands but with more people. the less pressure. Finally, we mustn't lose sight of the people who organise the Open Door lunches, those who organlse and run the Saturday coffee mornings and the refreshments after Sunday morning services. Members of the Flower Team who ensure there are beautiful flowers in church each Sunday, and the Gardening Team and the Monday Morning team who help to maintain the church both inside and out. The organlsers of the Ladies Afternoon Fellowship, and the table tennis. We also have a caring and committed Pastoral Team who provide excellent pastoral support to everyone who attends church. A Sincere thank you to everyone, a5 It was pointed out by one of the Stewards that there are an awful lot of people who on a regular basis make a huge commitment to keep our church alive, and we say a heartfelt thank you from the Stewards Team. Brighouse Cèntral Methodlst Church Registered Charity No1129462 Annual Report and Finana?I Statements 2023-24 Members of the Mission and Management Team have been assigned specific areas of church to oversee and sUPPOrt and below each member sets out details of their areas of work and support. Peter Blackburn - Propertv There is still a lot of work to do before we complete the work to do following the 2023/24 Quinquennial Inspection Report. Although we don't have the money to do the work, the combination of our own volunteers and the commitment and enthusiasm of the Payback Placement Team mean5 that a lot of the decorative and general repair work- except to the roof - will get done over the coming year or so. These same 2 groups have done a lot of cosmetic and repair work around the property- inside and out - includir¢g minor repairs, redecoration and taming the garden and shrubs around our property. The toilets have all been refurbished including on accessible toilet for less abled and mother and baby,. our thanks to David Ingram. We had a Fire Drill in May and, apart from a little congestlon at one of the exits - because a number of less able people used the same exit door - it went well. A5 part of this yearfs Christmas celebrations, we are having an Angel Festival. Connected to it will be a request for sponsorship for all the jobs that need to be done both from the Quinquennial Inspectlon Report and general repair and maintenance. Overall. the majority of the work needed on the property looks set to be done over the next 415 years. Property & Finance Committee is now a team of 10 and continues to work hard to manage our finances and keep the property a safe and secure place. Davld Ingram- Charitie5 I have been asked to look at charities that as church we can help. Recently we have raised money for varioLts charitie5 and there will be envelopes in pews for 3 charities over the next year and if church members have a favourite charity they wish to bring to our church family's attention for their prayers etc. then I will consider this. Val McLeod- Worship As the member responsible for Worship, we have a group meeting before each quarter to dlscuss future services. Due to the new arrangement with Cluster services, we have had very few local arrangement services. We now have a yearly planner, which helps to look ahead. As part of Worship, we now pray each week for the groups that use our church building and also our own activity groups. At present we are in the process of changing the way we share our weekly prayer5, in order to ensure privacy. Recently we have enlisted the help of new people to be Worship Stewards. This lessens the load for current Stewards and also helps to include more people in Worship. As always l am grateful to choir members, the band and technical support people who help to make the service run smoothly. As always we have enjoyed some ex￿lIent preaching. Laura Braime - Community and Events In terrns of events in the last 12 months, we have done quite a lot of the 'usual 5tufP. We had the Christma5 Market weekend with Nativity Festival. There were a lot of people joining us and some people came from the Nativity Festival to other things over Christmas, including our Nativity SeNice and Chri5tingle. In April 2024 we held the Roger Davies, band concert whlch was sold out with 300 people filling the church and the Easter Eggstravaganza when we welcomed 35 children. Brighouse Central Methodist Church Annual Report and Financial Stslemenls 2023-24 Registered Charity No1129462 We have done the 19405 weekend which was succe55ful. Afternoon teas with cakes on Saturday, then Sunday with the songs of praise with the Choir which was well attended with people from across the Circuit and the wider community. 'The Well, monthly evening sessions with the Worship Band continue to take place with an average attendance of 50. We also have Marsh Ladie5 Choir and the Brighouse and Rastrick Brass Band con￿rtS to look forward to. Open Door lunches, which take place every Friday, have regular attendance5 between 30 and 45, sometimes more and stron8 links have been made with the Foodbank which has increased over the last 6 months. The Art Group and Toddlers Group continue to thrive. The Toddler Group held on a Tuesday morning is well attended. Regular attendance is between 17 and 25 children and their grown-ups. Youth Group initially run as Youth Alpha, this has continued. The young people meet every Sunday evening, except for the first Sunday in the month as that is The Well seNice. There has been an increase in attendance with many not attending church regularly and some have never attended of been in church. Val Eggleton- Safeguarding The safeguarding practices at the Foodbank adhere closely to Methodist Church guidelines, with DBS checks conducted for all volunteers every five years. Currently, three volunteers are due to complete Basic Safeguarding training, and training record5 are maintained at the Circuit Office, with Brighouse Central kept informed of future requirements. An annual safeguarding audit has been completed. and GDPR compliance remains ongoin& with updates addressed each June. Prompt action is taken to handle any breaches. Recently introduced policies include Whistleblowing, Lone Worker, and an annually reviewed Safeguarding Policy. Operational safeguarding measures such as a monitored signing-in book. lanyards Wlth photo IDS for volunteers, and risk assessments submitted to the Safeguarding Lead are all in place. Noticeboards also meet all required guidelines. Safeguarding awareness is reinforced through regular reviews by various teams to ensure building safety, and compliance is maintained with national safeguardinE Standards. Ongoing training and DBS checks are managed, ensuring personnel are up to date. The team also ￿spOndS to both broader safeguarding initiatives and local concerns with confidentiality. Appreciation is extended to the dedicated Safeguarding team for their commitment and work on behalf of Brighouse Central. Shella Hoodlass- Pastoral Pastoral Visltors hold a vital role withln our church community, providing dedicated and compassionate support through regular visits to each member and adherent. They serve as a meaningful link. connecting individuals to the broader church family. Pastoral Visitor offers a bi- monthly Prayer Card to those on their list. nurturing a sense of spiritual unity and care throughout our congregation. Church Premlses Many difficult decisions have constantly had to be made regarding the proposed re-development of our premises. The original building scheme proved too expensive to proceed with and so a modified second scheme was proposed. Unfortunately. the continuity of rising costs in all areas of building work alongside the withdrawal of some external grants has meant that once again any significant building work has been put on hold. Bri9house Central Methodist Church Registered Charity No1129462 Annual Report and Finan¢i81 Stalaments 2023-24 The replastering and painting of the Church Hall and associated rooms has been carried out and conversations are being had into the works required and identified from the Quinquennial Inspection Report undertaken in 2023124. Discussions are being held with regard to a scheme to allow better access to the church. The Church trustees are kept up to date with changing plans and situations and have to give their approval for any decisions necessary to move forward. The Circuit Property and Finance Group are kept up to date with the current situation and regular meetings are held between representatives from the Circuit Property & Finance group and the church. Our Plans for the Future After extensive consultation and a highly productive accessibility audit, the church is now moving forward with exploring funding options to support an accessibility grant. This initiative aims to make the church building more inclusive and accessible for all members of the Commvnity. Key improvements will include adding a ramp to the main entrance of the church and enhancing some of the interior access points, ensuring that everyone, regardless of physical ability, can comfortably access and enjoy the space. The church is optimistic about securing funding from the Heritage Lottery Fund, which would enable these vital upgrades to become a reality and reinforce the church'5 commitment to inclusivitv. Brighousè Central Methodist Church Reglstered Charity No1129462 Annual Report and FinancAal Stalemenl$ 2023-24 Financial Review The summary financial figures below are taken from the full independently examlned financial statements which follow on pages 15 to 28. Extrarted from Statement of Financial Artivities:_ Total Church Funds: Deficit of £21,709 IDeficit of £68,579 in 2022-231 General Church Funds: Deficit of £1,793 (Surplus of £36,141 in 2022-231 Extracted from Balance Sheet:. At ai/8124 at 3118123 Fund Balances: General Church Funds= Major Building Project Fund.. Foodbank.. Other funds.. Total Church Funds: 34,275 62,498 39,134 17,455 153,362 36.068 75,269 51.739 12,069 175,145 (excluding value of fixed assets) Cash in Bank: Central Finance Board: Current Accounts 98,493 38,602 85,353 43,852 Thi5 year we held two major fund-raising events - a Concert in April and Gift Day In March both of which raised sufficient funds for us not to request a bail-out payment from the Circuit. Room Bookings continue to improve and we have been able to capitalise on the closure of other buildings in the town - we secured three new regular bookings which commenced in Septemberloctober 2023 and which has increased our income from this source significantly. Income from church activities also continues to flourish our Open Door Lunches have grown in popularity and as a consequence, donations. Table Tennis, Art Club, Book Exchange, Centralpedes Walking Group, Coffee & Chat, all continue to make regular and much appreciated contributions to the General Fund. The replastering and painting of the Church Hall and associated rooms has now been completed. This report will focus on the main charitable fund5 and their respective activities during the last year. General Church Fund: This unrestricted fund covers the day-to-day operations of the Worshipplng Church and its premises. The budget for 2023-24 projerted a deficit of £173, base¢J on income of £133.5(Xl, expenditure of £136,527. and net transfers from other funds of £3,200. Total income actually came to £137,356, £3,856 above budget and expenditure was £142,350, £5,823 above budget. With the transfers of £3.200, this saw the General Church Fund decrease by £1,793 in the year. Brighouse Central Methodist Church Registered Charity No1129482 Annual Report and Flnancial Slalements 202&24 The majority of Central's income, £87,656. has come from church members through regular giving, donations, and income from various events and activities. Room letting income was significantly above budget at £31,450, which reflects the securing of three new regular bookings which commenced in September/October 2023. Expenditure was above budget. by £5,823. Building Repairs and Maintenance exceeded budget by £2.440, due mainly to the replastering and painting of the Church Hall and associated rooms. However, this was offset by the anticipated increase in utilities not taking effect as quickly as thought resulting in electricity charges being below budget by £1,374- other savings were to be had across the board. The purchase of new sound equipment and a printer meant the equipment budget was exceeded by £1,699. The largest single cost item remains Central's contribution to the Calderdale Circuit'5 running c05t5. at £77,537 for the year. Major Building Project Fund: The Fund started the year with a balance of £75,269 but as to be expected. but further refurbishment works have eaten into this which accoLbnts for the reduced balance of £62,498. It should also be noted that there have been no grants or fundraising specifically for this fund during the period. However the fund does continue to benefit from relatively high interest rates. Central Foodbank: The increase in demand from the community means that the Foodbank's assetslstock and funds) have decreased from £51,739 to £39,134. This in the main is due to increased expenditure on food item5. There has been some fundraising and a number of grants have been forthcoming but these are not sufficient to offset the increased expenditure as a result of increase demond. In order to secure the long term future of the Foodbank the Foodbank Manager will focus on applying for further Brants and other fundraising activities. A grant application has been made to the Yorkshire West Methodist District to fund the Foodbank Managerfs salary. The Future- Flnancially: The Church continues to be reliant on regular giving, donations, fundraising and room lettings as the main sources of income and whilst we can be optimistic on this front we must also be aware of, and properly manage our expenditure. There is still work to be done with the improvement of access and the recent Quinquennial Inspection Report has raised other areas of concern. Whilst we remain positive about the future we cannot and should not be complacent. Brlghouse Cantral Methodist Church Registered Chaiity No1129462 Annual Report and Finandal Stslements 2023-24 10 Governance Information Church Address: Central Methodist Church. Commercial Street, Brighouse, HD6 IAQ GovernanGe: Act of Parliament - The Methodlst Church Act 1976. Brighouse Central Methodist Church operates under the Constitutional Practice and Discipline of the Methodist Church ICPDI. Our Objectives: As a member church of The Methodlst Church of Great Britain our objectives are:_ 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, local or other organisation of the Methodist Church. Any charitable purpose for the time being of any society or institution bein8 a society or institution subsidiary or ancillary to the Methodist Church. Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church. Recruitment of Trustees: The Church Council is the Trustee body for the Church. All members of the Church Council are therefore Trustees of the Charity. The constitution of the Church Council is set out in CPD which outline5 a range of ex-officio members of Church Council to ensure that all areas of the Church's life are represented on the Council. CPD a150 details the processes for appointing and electing other persons as members of the Church Council. Tru5tee5 as at 11 Novernber 2024 Rev Vicky Atklns Ichairl, Christine Cliffe Isecretaryl Jennifer Blackburn. Peter Blackburn, Laura Braime, David Carter, Helen Clayton, Lesley Davenport, Val Eggleton, Sheila Hoodlass. John Holme5, Richard Holmes, David Ingram, V31 McLeod, Janet Ratcliffe. Robbie Freeman, Linda Freeman, Michael Roughton, Brian Clayton, Susan Burton, and Lana Flood. The following also Se￿ed as trustees during the period I Sept 2023 to 31st August 2024:. Val Clarkson, Pippa Lupton, Wendy Tolson and Susan Yates. Independent Examlners: Sleigh & Story, Thornhill Brigg Mills, Thornhill Beck Lane, Brighouse, HD6 4AH Bankers: Virgin Money, 12 Bradford Road, Cleckheaton. BD19 3RJ Central Finance Board of the Methodist Church, 9 Bonhill St, London. EC2A 4PE 11 Bri9house Central Methodist Church Registered Charity No1129462 Annual Report and Fina￿￿al Ststements 202>24 Organisational Policies Pay Policy: Central follows The Methodist Church of Great Britain's pay policies and guidance for all posts. Rates of pay are reviewed annually, and all staff are paid at least the Real Living Wage as issued by the Living Wage Foundation. Investment5: Central invests any cash funds which are surplus for day-to-day ca5hflow requirement5 into a deposit fund held by the Central Finance Board of the Methodist Church. The funds that support the Model Trust Bequests and Golden Wedding fund5 are held by the Trustees for Methodist Church Purposes in Trustees Interest Funds on which interest is credited to the account5 each month. The Armitage Bequest is held in the CFB Managed Mixed Fund. These are regarded as medium and long-term investments. Reserves: Central's reserves policy is reviewed annually and was last reviewed in November 2024. The current policy 15 to hold unrestricted free reserve5 Wlthin an ideal range of £40,000 to £60,CiIO, and a minimum target level of £30,000. The minimum figure was calculated with reference to the monthly and annual cash-flow cycles to ensure cash balances in the General Church Fund remain positive throughout the year, specifically in relation to the quarterly payment of the Circuit Assessment. The ideal range was agreed as being suitable when considering10s5 of income contingency planning. In light of the Church's experience in the recent pandemic the ideal range has been reduced to reflect that giving and donations continued, and that the largest risk to income related to room lettings and event income. As at 31" August 2024 the unrestricted free reserves totalled £34,33412023.' £36,127). These reserves are below the ideal range. It is part of Central's long-term financial strategy to increase reserves through increasing unrestricted income and moving back to annual surpluses rather than deficits. Funds held in restricted funds are by nature held for specific purposes or projects within the church and are not included with the reseryes policy. As at 31 August 2024 restricted funds included the Major Project Fund1£62,4981, Central Foodbank1£39,1341. and other restricted funds1£17,3961. Fundraising activities". Central does not use any professional fundraiser or commercial participator to carry out activitie5 on the charity's behalf. Due to the low level of fundraising the charity undertakes, the charity is not a participant of a voluntary scheme for regulating fundraising, or any voluntary standard of fundraising for the activities carried out on behalf of the charity. Should the charity at some point in the future undertake a specific fundraising campaign or start to generate more income through fundraisingi the trustees will look to sign up to a voILtntary fundraising code. Brighouse Central Methodist Church Registered Charity No1129462 Annual Report and FinancAal Stat¢m¢nt$ 2023-24 12 Public Benefit Statement: The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit 'Charities and Public Benefit,. This Trustee5' report clearly sets out Central's charitable objects. our current activities and how they benefit the public. Tangible fixed assets for use by the charity: Details of movements in fixed assets are Set out in note 12 to the accounts. Recognition of Liabilities: Liabilities are recognised when there is a legal or constructive obllgation committing the organisation to the expenditure. Declarations I confim that these accruals-based account5 for the year to 31st August 2024 have been prepared from the records of the Church and that they include all funds under the control of the Church trustee5. Treasurer. Richard Holmes Date: 11 November 2024 Presentation to the Church trustees I confirm that the annual report and accounts for the year ended 315t August 2024 were presented to the meeting of the Church trustees held on Il, November 2024 Chair of the meeting, Rev Vicky Atkins Date.. 11 November 2024 13 Brighouse Central Methodist Chureh Registered Charity No1129462 Annua] Report arKI Finandal Statements 202>24 Independent Examiner's Report Responsibilit5es and basis of report I report to the trustees on my examination of the accounts of the Brighouse Central Methodist Church for the year ended 31 August 2024 set out on pages IS to 27. As the Church's trustee5, you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 20111'the Act'l. I report In respect of my examination of the Church's accounts carried out under section 145 of the Act and. in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent Examlnerfs Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Act- or the accounts do not accord with the accounting record5- or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Account5 and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view, which 15 not a matter considered as part of an independent examination the trustees. annual report is not consistent with the accounts I have no concerns and have come across no other matters In connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I have obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finante Board of the Methodist Church which are individually in excess of £IO.OCX) (ten thousand pounds) at the balance sheet date. Signature of independent examiner: Name of independent examiner: Jonathan Stead Relevant professional qualification of independent examiner.. Chartered Certified Accountant Name of fimi: Sleigh & Story, Thornhill Brigg Mills, Thornhill Beck Lane, Brighouse, HD6 4AH Date: 29/¥/2 Brighouse Central Methodist Church Registered Charity No1129462 Annual Report and Finanaal Statements 202>24 14 st Statement of Financial Activities for the year ended 31 August 2024 Iln¢(¥poraling the income and expendi¢ur& a¢¢ounl} General Fund Llnre5tricted funds Notes De5isn¥ted funds RÈstricted Funds Total 2024 In¢ome Offerings Donated GoL¥Js and SeNi¢es Oonalion5 Grants Gift Aid Interest and investment inccme Intemal organisations Other chartsble income 50.876 1,367 21,808 15,001 10,480 62,243 21,834 39.111 11.980 13,16T 4,583 3,910 46.057 192,885 24.110 1.500 13.167 2,268 2,31S 3.910 648 55,529 45.409 137.356 Totsl Incom• Expenditure Circuit assessment Grants and donations Pioperty maintenance Insurance. ulililie5 et¢ OffKe expenses Other expenditure Intemal organisations 77,537 1,200 12,440 24,265 904 26,003 77.537 3.215 28.462 25.512 904 77,182 2.015 16.022 1.247 51.179 2,140 72.603 Totsl expendlturo 142,349 214 982 Net Incomel lexpendlturel before tr8n9fers 4.993 22,067 Gainsll105se51 on monetary investments 17 284 Gross transfer8 ￿￿¥•en fund8 24 3,200 13.2001 Other #aIn￿lI￿$s¢$I Net movement in fvn(ts for the year 1.793 19.990 21.783 Totsl fijnds brought forward at 1Y Sept 5,864.054 139.018 6.003.072 Total fund5 carried fowward at 31"Aug 24 5 862 261 119.028 5 981 289 15 8ri9hous• Central Methodist Church Registered Charity No1129462 Annual Report and Finanaal Slalemenls 2023-24 Balance Sheet as at 31st August 2024 Unrestrfcled Funds Daslgnat8d Funds R8slrrct8d Funds Tota15 2024 Totals 2023 Noies Flxed assets Church buibjing and other woperty 12 5.827.927 5.827.927 5,827.927 C¢Jrrenta$sets Stock in hand Debtors and prepayments Investments wth TMCP CFB deposit5 Ca$h at bank and in hand 13 14 15 16,256 16,266 1,402 4.019 98,493 38,989 159.159 25.964 19.194 3,735 85,352 44.219 178,4fj4 1,402 59 18,261 19.970 39.692 3,960 80,232 19.019 119.467 18 LlablllU¢s Creditors." amounlsfalling due within one year 19 15.3581 14391 15,7971 13.3191 Net current as88ts 34,334 119.028 153.362 175,145 Total assets less etsrrent liabilities 5.862.261 119.028 5.981.289 6,003,072 Creditors.. amounts falling due after more than one year Loan$ to the Church Net a886ts 5,862,261 119,028 &981.289 6.003,072 Funds 23.24&25 unrest￿tted funds General fund5 Desonated funds 862.261 5.864.054 Restrlct8d funds 119,028 139,016 Total fund$ ¢arrlod at 31"Augu6t 5.981.289 6,003.072 The fina￿la1 statements were approved Church Coun¢ll on 11, ￿¥ember 2024 and $5Jned on Ihelr behaEf by. TO BE SIGNED TO BE SIGNED Rev Yi¢ty Atkins Chair ef Trustee Richard Holmes Treasurer ,fciti£ The notes on pages 17 to 27 form part of these financial staternents. Brigh¢use central Methodist Church Registered Charity No1129462 Annual Report and Financial Statements 2023-24 16 Notes to the Financial Statements for the year ended 31st August 2024 l. Accounting framework and policie$ The principk accounting policies adopied, judg8rnent5 and key s(xJros of estimation uncertainty in Ihe preparation tsf the finan¢rdl Staternents are as foll¢)ws'. A¢¢oun¢ing fram¢work The finanaal Statements have been prepared n attOrdan￿ with AccLwntirvJ and Reportsng by CharilEs". Statemènt of ReeommeThded PractKe applicable to charrties preparing their accounts in accordance with the Finan¢ial Reporting Standard 8pplicable in the UK and Republic Of I￿14nd IFRS 1021 leffe¢r4ve 1 January 20191- ICharitBs SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Publlc benefit entlty Brighouse Central Methodist Church meets the defin￿On of a public benefit entity under FRS 102. Assets and liabil￿e5 are initially recognised at hi5toriGal c051 ortran5adion value unless othe￿188 stated in the rekvant a¢Gounting poll¢y note$. Preparation of the accounts on a golng concern basls. Ba5etl on the monetary assets and human resources available at 31XAugust 2022 the ttu$tees believe that the Church is a goir concern. At the lirr£ of approving the financial statements, the Ttustees have 8 reasonabk expectatiw that the charity has adequate resources to continue in operational existence for the foreseeable fulurt. Fund accountlng Unrestrided fund$ are available ler the use atthe disuetion of the Trustees in furtheran(e of the Charita￿e objectives of Central D8slgnated funds oJmpri88 unrestricted funds that have been put aside at the discretion of the trustees for p4rt¢ulèr pu￿oSe5 Isee note 231. Restricted incoft* funds are funds subject io specific reslrict40ns imposed by the donot5, funders, or by the purpose of the appeal. The purpose and use of the restricted funds are set out ln the notes to the financial statements. Exp8ndrture which meets these erleria is charged to the fund, Ind￿J1ng where appropriate a fair all￿110n of overheads and support costs. Income Income 1$ recognised wr￿n Central has entitlemenl to the funds, any performance condI￿On$ attached to the lemlsl of in¢tyne have been met. Q is probable that the income will be received, and the amount be measured reliabw. D8ferred Income Any In￿ft* retsiyed ti thi$ accounting Peri￿ which relates to actwthes to be undertaken in future accountiro period5 is deferied. Int¥rost re¢8lvable Interest on funds hekl on deposit is included when recenfable and the amount can be rr￿aSured reliabty by the charity.. this is nornially upon notification of the interest pa￿ or payabk by the Bank. Donated $erviGes Donated professional and ¢lonal8d facilrtvés are iecogni5ed 8$ inGome when charfty has c*￿trol over the item. any conditions assoaaled with the donated item have been met. the ￿CeIpt of econornic benefit from the use by the charity of the rtem 1$ probable and that economic tenefrt can be measured ￿li9￿y. In accordance wrth the charrtI￿ SORP IFRS 1021 the general time of volunteers is not re¢oonised. On re¢eip¢ donated profeSs￿n81 semces and dcnated faallEs are reGounised on the ba818 ofth8 value of the grft to the charty which is the amount Ihe charity wouW have been williry t¢ pay to obtain service5 or farililie5 of equivalent economic benofrt on the open market,. a corre¥onding amount is then reCOgn￿ed in expenditure in the per￿d of le￿ipl. Expenditur8 Expendthra is recognised once Ihera 18 a legal or COr￿trUCt￿e i)bligatiffi to make a payment lo a thyd party. it probable th4t settkrnentwll be requTred and the amount of the oblrgation G8n be measured r￿￿bly. Operating leases Rentals applicable to operatlng ￿aseS are charged to th8 State￿￿nt of Finan¢k21 A¢lkv(Iles on a straight line ba515 ¢)ver the tetm of the ase. 17 Brighouse Central Methodist Church Registered Charity No1129462 Annual Report ar)d Fingncial Statements 2023-24 Notes to the Financlal Statements for the year ended 31st August 2024 k. Tangible fixed assets Freehold property 1$ $hown Sn the accounts atthe in5u¥ed value as Cat￿lated by Methodist Insurance PLC. Individual fLKed assets costin9 £1.000 or more are capitalis8d and subsequentty d8preciat8d over their estimated usaful ecen¢)m Iwes on a Straight line bayis as folbws'.- Caie90ry Annual Rate Msjor strtJduFal improvemerts other prern￿eS imprevements Computers and olher equlpment 33.3% One full yearfs deWe￿a￿"On ts Charged in the year of purchase. I, stock Stock is included at the lower of c05t or net realisable v8lue. Donaied items of stod¢ are recognised at fair value wh￿h is the amount the charity woukl have been willire to pay for the items on the open ma￿et. m. Invutments Current asset investrnen¢s include any deposit fvryjs whi¢h ore not re8dily acce55ibk within one week. n, Cash at bank and in hand Cash al bank and in hand Sndydes ca$h and short terrn hpjhty liqurd investmentswhich are accessible within one week. Creditors and provlsions Creditors and provi$ions are recognised where the charity has 8 present obligation resuYÉing from a past event that wll probably re5uSt in the transfer of fund5 to a third party and the amount to settle the obligatKJn be rneasured or estimated reliably. Creditor5 and provis￿nS are nomially re¢ogni$ed at their 5ettkrnent amounl after allowin9 for any trade discounts due. p, Penslon contrfbuttons Central operates a pen$ion xheme in compliance with the workpLgce pension requiremants. In line with regulations empbyees are auttsenrolled into a workpLgce pension when the necessary requtrements are At present no employees mee* the necessary requirem8nls. contribu￿On$ due to employees, pensions are charged to ts Statement of Finan¢lal AdhI￿e$ In the period lo wh¢h they relate. Details of the contributions in thls financial year¢an be seen in the note5 to the fin¥ncial statements. 4, Taxation Central is axempt from payn*nt of income and Corporation tsx on charitable acti¥the5. Central's aetivitie5 are exempt under VAT regulations,. therefore il 1$ not VAT registered. Al Irre￿verab1e input VAT inuJrred induded on the ralevanl cost Ilne. Capltal commltments Central had no capital ¢omrnitment5 on the date the accounts wer8 approved. Glossary of temis CFB.. Central FInan￿ Board of th? Methodist Church rnanages a CornnKn Deposrt Fund aTrJ a 8eries of pooled investment furK1s for Methodist entities in Great Brilaln and provi¢Je$ inve$tment advKe to those entitie5 Church: a group of members from fewerthan 10 to rnore than 300 Circult.. a group of Methodi51 ChurGIEs near each other, typically ba￿een 10 and 30 Connexlon- The Melhodsst Church In GB whi¢h inGlude5 the Head Offw at methOd￿t Church House, all Methodist Di%lricts, Clrcuit8 and Churches in Graat Britain Dlstrlct: a group of contiguous Clrwit$. usually klween 15 and 30 FRS: Financial Reporting Standard SOFA.. Statement of Finanual Attivilie5 SORP.. Slalemenl of Recommended Pra¢ti¢e TMCP.. Trustees for Methodist Church Putposes. the legal owner Cvstodian Trustee ef all Methcdist Model Trust propety. Induding Legaaes, EtvJowmeni$ and Accumulated Funds Brighouse Central Methodist Chur¢h Registered Charity No1129462 Annual Report and Financial Statements 2023.24 18 Notes to the Financial Statements for the year ended 31st August 2024 Statement of Flnanclal Acttvlties for previous year General Fund Unrestricted funds Notes Dosrgnated Restricted fund5 FuDd$ Total 2023 In¢ome Offerings Donated GO￿j$ and Services Donations Grants Gfft Aid Interest and investment income Internal organisalions Other charitable income 50,608 50,608 30,333 44,927 54.049 14,827 3,703 10,337 30.333 19.851 54.049 388 2,871 10,337 2,223 120,052 25,076 14.439 832 Totsl In¢ome 120,321 240,373 Expenditure Circurt assessment Grants and donations Property maintenance Insurance. utilities et¢ Off￿e expense5 Other expendilure Intsrnal organisalions 72,019 1.245 9,032 18,491 491 22.281 72,019 1,245 136,018 18,588 491 42,197 126.986 97 19,916 10.258 185.230 Total 8xp8ndlture 123.559 308 789 Net Income I lexpendlturel before transfers 3.238 65.178 68.416 Gainsll105se51 on monetary inve5tmer>ts 11631 11631 Gross tran8f8r8 betsve8n funds 18.488 (9,3971 19,0911 Othergalnslllos$e$l Net movement In fsjnds forthe year 15,250 .397 74.432 Total fvnds brought fotward at 1° Sept 5,848,804 9,397 213,450 6.071.651 Total fun(ts carried forward at 31" Aug 5,864,054 138.018 6 003 072 19 Brighouse Central Methodist Church Registered Charity No1129462 Annual Report and Financial Slalernents 202>24 Notes to the Financial Statements for the year ended 31st August 2024 Donated Ineom• Unrestrided fvnds Deslgnaled funds Restrieted Funds Total 2024 Total 2023 Offerings 50.876 1.367 52.243 Donat8d servlces and goods Equipment Food forfoodbank 26 21.808 21.834 21.808 21,808 30.333 30,333 Donatlons DOna￿on$ Legac￿$ 24,110 1S,001 39.111 44.427 soo 44,927 24,110 15,001 39,111 Grants Arnold Clathe Autos Calderdale MDC Community Foundation for Calderdale DCMS Hillards ¢barftabk Tw$t Sainsburys TMCP YHCP Yorkshife West Methodlst DlslrffA 2,SOO 400 7,580 7,580 24.549 1,0 25.OfX) 3,OC4J 1.500 1.500 11,980 10,480 54.049 Glft Ald 13.167 13.167 14,827 Totsl 89.679 48,656 138.335 184.744 Int&r8st and Investment income unr￿trICk# fuNI$ DeskJnated fvnds Restricted funds Total 2024 Total 2023 Central Finance Board 2.265 2,204 4.469 114 4.583 3.558 115 3.703 TMCP Total 2,288 2,315 Brlghous• Cèntral Methodist Church Reglsteied Charity No1129462 Annual Report and Finan(ial Slalements 2023-24 20 Notes to the Financial Statements for the year ended 31st August 2024 Internal organi¥ation¥ In¢om• Unrtstricted fund5 Designated funds RestrKtsd lunds Totsl 2024 Total 2023 Centraloedes Cliff Fest Flower fund Ladies Afternoon Fellowship Scathrough Weekend Toddlers 50 586 1,055 392 7,276 1.028 10,337 1,558 355 400 1,547 3,910 1,556 355 400 1,547 3.910 Total In¢omo from othèr charltable actlvltles Unostricied funds Designated funds Restricted Fund$ Totsl 2024 Total 2023 Church room klliros Weddings and funeral Events and a¢tniit*$ Totsl 31,450 345 13,614 45.409 31.450 345 14,262 46.057 13,305 160 18.124 31,589 648 648 Staff costs, staff numbers, and trustse remun•ration and expenses. Empbyee Costs durirvJ the yearwer8'. 2024 2023 Gross wages and salar￿S Social security costs Pensv)n ¢(¥rtribulion 21,826 $53 15,955 1Q7 187 290 Appienticeship L 107 22,673 16.815 The charity does not hold or adrninisler any pension fund or defined benefit pension stheme for emph)yees, it dces operate a defined Contribut￿n pension scheme. The charity makes defined Centribut￿nS of 6% of a qualifying employee's gr055 salary into a workpkce nsion scheme held and adminkStered by The Penslon'$ Trusl. No employee5 re￿iVed employee benefits that totalled mole than £60,000 The average monthly head count was 3 $tatr12023.' 3 staffj. No axpen8es were pa￿ for reirnbur5ing travel ¢osts for attendiThJ me8iings12023.' nill. 21 Brighouse Central Methodist Church Registered Charity No1129462 Annu81 Report and Financial Ststemenl$ 202>24 Notes to the Financial Statements for the year ended 31st August 2024 Volunteer eontributions The value of volunteers. time is not Included In the account5. however it Shou￿ be noted that Central only undertake it5 work due to the rnany houis of ¥olunleerin9 that our Church rrÉmbers and many others fmm OUT eommunity conlrbut? on a daily ba8￿. 10. Net incom8 1 {•xpenditurel These ale stated aftercharging.. 2024 2023 Indepentlent examiners fee8 672 642 11. Valuation of donated goods and ¥ervices Central Foodbank rel￿S upon the donations of food and other from member5 of the public, local businesses arKJ superrnarkets. The amount of dcnaled foed dlstribuled durin9 the year was valued al £31,516. At 31° August 2023. the value of food held in stock wos estimated at £16.256 2024 2023 Feod and ¢tt)er distributed through the foodbank 31.551 27.793 12. Tanglble fixed assets Chureh Inon inveslrnenl I land and build￿95 other non vestmer land arKI building$ Other fixed a$$ets F￿lU￿5, InV￿￿ent Indudino fittings and prepertie$ vehide5 equiprrEnl Totsl A¢ 1st Sept 2023 5,597.368 Additions 230,559 5.827.927 At 318t Aug 2024 5.597.388 230,559 5.827.927 Depreciation At 1st Sept 2023 Charge foryear N 31$tAu9 2024 Net Book Value Al 31st Aug 2024 5.597,368 230,S59 5.827.927 At 31st Aug 2023 5,597,368 230.559 5,827,927 The freehold property consist$ ol the Church piemBes on Parsonage Lane. Brighouse, including We8￿Y House. As fundonal r￿e￿ assets the propettses and fixtures are shown at their deerned cost. which was their insurance repLqcement Value In 2015. Brighouse Central Methodist Church Registered Charity No1129462 Annual Report and Finanoal Statements 2023-24 22 Notes to the Financial Statements for the year ended 31st August 2024 13. Stock 2024 2023 Food held by the Foodbank 16.256 25,*4 14. Debtors: arnounts falling due within one y*ar 2024 2023 Trade debtors P￿paId CircuitA55essrn2nl Other prepayThenls Actrued Income 19,(￿8 280 1.122 1,402 156 19,194 15. Investments held with TMCP The funds that supportthe Model Trust Bequests and Golden Wedding funds are held by TMCP in Trustee$ Interest Funds on v4hi¢h Inlerasl is credrted to the accounts each month. The Armitage eeque5t is held in the CFB Managed Mixed Fund. These are regarfed as me¢5ium and long tem investments. YMCP is the kgal owner aTrJ Custodian Trustee of all Methodist Mojel Trust prepety, indudin9 Leyaoes, Endowments and Accumulated Funds. Tru51 property is held for behalf of local Managing TfUStee5 who are r&sponsible for the (tay to day managernent of trust propety. TMCP ensu￿ that, through provldlng guidance and acting under thelr Oirecbon, the Managlng Trustees complywilh charity law and Methodist law #nd poliGy as detemin8d bythe Methodist Conferen￿. 2024 2023 158& Golden WeddSng 1479- Arrnita9e BequE5t 59 3.960 3.676 4.019 3,735 16. Invesknent management During the year Ihe Chur¢* pa￿1 £1012023 £111 to TMCP. the custodian5 ofthe Chur¢h's Investment. as manA9ernentfees. 17. Change in investment value8 2024 2Q23 Carying Imarketl value at beginning of year A￿dIt￿j￿ to investsngnts at ¢o$t 3,735 3,898 Disposals at carry¢n9 vahje Net gainlllossl on revalUat￿n Carying Irnatketl value at end of year 11631 3.735 4,019 23 8rbghouse Central Methodist Church Registered Charity No1129462 Annu81 Report and Financial St*ements 2(Y2>24 Notes to the Financial Statements for the year ended 31st August 2024 18. Cash at bank and In hand 2024 2023 Petty cash Nochex donation account 388 368 Virgin Money- church Virgin Money- foodbank C8ntral F5nance Board 19,773 18.828 98,493 137,482 19.808 24.046 85.352 Tutal 129,572 19. Creditors: amounts falling due wthin one year 2024 2023 Bank kan and ￿8rd￿ft8 Trade creditors Taxation and Social securty P¢n$ion Contribvtions 464 179 33 Accruals 5,100 145 2,835 272 Deferred income 5,797 3.319 20. Contingent liabilities No contiThJenl liabilities were hlentffied at 31"Augu$t 202412023". £nlll 21. Capital Commitments The￿ were tKI ¢aprtal ¢¢mmitments at 31¥1 August 202412023.. £nll. 21 Operatlng l•a$&s At 31￿ August the Church had commitments under non