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2025-08-31-accounts

Charity Number: 1130195

KNUTSFORD METHODIST CHURCH

Report and financial statements For the year ended 31[st] August 2025

Knutsford Methodist Church

Reference and administrative information

for the year ended 31 August 2025

Charity no. 1130195

Registered office and operational address Princess St., Knutsford, Cheshire WA16 6BY

Trustees Those who served during the year and up to the date of this report were:

Amanda Vickers Staff Ann Fearn Bryan Peak Treasurer Carol Bradley Carol Roberts Chris Barratt Chris Robertson David Tomkins Dawn Freeman Denise Archer Circuit representative (from September 2025) Dorothy Richards Senior Steward (until August 2025) Elizabeth Hall Circuit representative (until August 2025) Elizabeth Waters (until April 2025) Gill Royle Hannah Hill Staff Hugh Chapman Jackie Robertson Jackie Tomkins Jenny Bailey Joanne Taylor John Mills Linda Bowler Liz McGrath Staff Nigel Langham Peter Freeman Revd Alan Bradley Chair Revd Sincere Makunde Stuart Crawford Secretary Suzy Keen Vicky Royle Will Waters Senior Steward (from September 2025)

Also serving as Trustees of the Alderley Edge and Knutsford Methodist Circuit:

Bryan Peak Chris Barratt Denise Archer Dorothy Richards Elizabeth Hall Jenny Bailey Liz McGrath Peter Freeman Peter Richards

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Knutsford Methodist Church

Reference and administrative information

for the year ended 31 August 2025

Revd Alan Bradley Revd Sincere Makunde

Personnel

Revd Alan Bradley Minister of KMC and Superintendent Minister of the Alderley Edge and Knutsford Circuit Revd Sincere Makunde Minister at KMC and Plumley Peter Freeman Children & Families Worker (until October 2024) Hannah Hill Circuit Children & Schools Worker Liz McGrath Church and Community Pastoral Worker Amanda Vickers Administrator and Assistant Treasurer Adam Sheridan Maintenance Officer (from September 2024)

Bankers Royal Bank of Scotland plc , Drummond House, 1 Redheughs Avenue, Edinburgh, EH12 9JN

Central Finance Board of the Methodist Church, 9 Bonhill St, London, EC2A 4PE

Independent Examiner

Jennifer Daniel FCCA DChA, Slade & Cooper Limited, Chartered Certified Accountants, Beehive Mill, Jersey Street, Manchester, M4 6JG

Website www.kmc.org.uk

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31 August 2025

The Trustees present their report and the unaudited financial statements for the year ended 31[st] August 2025.

Reference and administrative information set out previously form part of this report. The financial statements comply with current statutory requirements, the charity’s constitution, and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Summary

Knutsford Methodist Church (KMC) is a Christian church of just over 230 members, situated in the centre of the busy town of Knutsford. Its present location dates from 1864 (although in the town many years before then), since when it has been both a place of worship and a community centre for the town and surrounding area.

An independently registered charity, it is part of the Methodist Church in Britain and one of 5 churches in its Alderley Edge & Knutsford Circuit (the Circuit). In turn this is part of the North West of England District created in September 2024.

MISSION

‘To grow and share in the love of God’

Our vision is: to be a caring community that God shapes and moulds to reflect the life of Jesus, to make a profound difference to the lives and wider community of the people in and around Knutsford.

At KMC we recognise that all of life is to be lived in response to God’s grace and love in Christ.

0ur mission is to extend the invitation to:

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

ACHIEVEMENTS AND PERFORMANCE

Worshipping God

Attendance at the Sunday morning service averaged in the region of 100. Investment in livestreaming technology has enabled those who are unable to attend in person or live elsewhere to watch the service remotely (up to 50 watch online either at the time or later).

Significantly higher numbers attended the full range of services we offered at the major festivals of Easter and Christmas, including additional services for external organisations at Christmas.

We continued to offer a mix of traditional and contemporary music and, through our Ministers, visiting and local preachers, delivered Bible-based teaching, in an environment where all ages can worship and pray together, in ways that are inclusive, relevant to their lives and spiritually uplifting.

The mid- week lunchtime Communion service, an opportunity for those working in and visiting the town centre, is attended by small numbers but is valued.

Attendance at Cameo, a monthly service of hymns, friendship and fellowship, aimed at senior citizens and those who find it difficult to attend our main service, has been falling in recent months and it has been paused for the time being. We hope to relaunch it with a fresh format.

Oasis, a monthly meditative service on Sunday evenings with prayers for healing and wholeness and Communion, had a modest attendance but was much appreciated.

We continued to support our community by helping mark special life events: baptisms & dedications, funerals, marriages.

We offered a range of corporate prayer opportunities, including a new meeting prior to the main morning service.

In addition to our formal membership, there were many others who attended our services and events last year and see KMC as “their church”.

Finding community

House groups provided the context for pastoral care, fellowship, learning and spiritual growth. We currently have 11 groups meeting regularly with a significant and slightly increasing membership in the region of 130. They are open to anyone, and attendees included some from other churches or with no church background, who find this connection with KMC valuable and are welcomed and valued by the church in return.

Groups are encouraged to follow the preaching programmes through the year with appropriate Bible study but are free to select their own material and each group has its own distinctive style and emphasis.

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

Our objective is to continue to grow the groups, and we actively encourage those new to the church to join a group.

Monthly coffee mornings for the church and community have been organised by several of the groups. A charity is usually selected as a focus, helping raise both awareness and funds.

‘Life groups’ included Monday Club (meeting monthly, open to ladies) and ‘Men’s Breakfasts’, both open to those not currently church members. ‘Men’s Breakfasts’ now encompasses a broader range of activities, including regular walks in Tatton Park, meals in a local restaurant and acting as a forum for advice on practical issues through a WhatsApp group.

Renew Wellbeing Café provided a weekly drop-in space, “where it is okay not to be okay” and people can experience peace, welcome and friendship. We have received referrals from the local social prescriber for the town’s medical practices, seeking support for patients with mental health struggles.

We continued to offer an extensive structure of pastoral support to the elderly, housebound, those in full time care and others in our community, including ministry within local care homes. Much of this work is directed by our Pastoral Worker who keeps in touch with those bereaved and sends greetings on significant anniversaries.

Bereavement is indeed a vital part of our pastoral ministry. Much appreciated was the annual bereavement service when those who lost loved ones came to light candles in remembrance and hope.

Following the partnership between KMC and the national Methodist Church at the RHS Tatton Garden Show in July 2024, the award-winning garden was relocated to our neighbouring Methodist Church in Mobberley, where it is offered as a wellbeing garden, a calming and reflective space.

Encountering Jesus

We believe all children, young people and their families matter; they are valued and welcomed at KMC, seeking to enable all ages to fully participate in the life of the church. The aim of our children and youth ministry is to enable them to grow in their love and worship of God, to nurture and enable all to learn about the way of faith of Jesus and to share the good news of God’s love with them.

Our ministries included KidZone on Sunday mornings alongside the main service (increased this year from 2 to 3 age groups), the much valued Open the Book presentations (Bible teaching through drama in local primary schools) and helping deliver the RE syllabus in schools.

Especially popular was “Jolly Tots”, a weekly term time group where some 30 parents and carers with their pre-school children met informally in a safe environment. Through this, attendees, often with no prior connection with KMC, can form new networks and

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

relationships. Jackie Robertson, who had led this outreach since its inception with dedication and skill, stood down in Summer 2025 and her contribution was celebrated and applauded by the whole church.

Up to 150 children from 2/3 local primary schools attended interactive Easter & Harvest Experiences, helping then understand the significance of these major Christian festivals.

“Rock Solid”, our after-school youth group for those in school years 5-9, met fortnightly and continued to grow in strength and numbers. Several of them attended the 2025 3generate Conference, which aimed to help them wherever they are on their faith journey. The results of this experience was presented by them to the whole church at a Sunday service and enthusiastically received.

A church weekend was held in March 2025 with the theme “Hope”; it was open to all, with a range of activities, including a faith supper, worship and teaching, workshops and a Songs of Praise evening.

The town continued to host a monthly Makers’ Market and we responded with an open doors policy, offering a warm welcome to those visiting through refreshments, conversation, a sanctuary, prayer as required and access to all its facilities.

We ran an Alpha course from January 2025, exploring the basics of the Christian faith, offered as a resource also to the Circuit and wider community.

All the church’s programmes, together with the range of other activities taking place in the building have been brought together and described in a brochure entitled “A centre for the whole community” to raise awareness.

Making a difference

Our church and community centre is situated right in the heart of this lively market town, opening directly on to one of the town’s main shopping streets. The building has been extensively modified internally over the last 20 years to provide a flexible space for the church and wider community. It has become a hub for a wide range of community groups, currently including U3A, AA, dance groups and exercise classes, uniformed organisations, first aid training and local choirs.

A new user of the building this year was the town’s new Banking Hub following closure of all the various bank branches. Intended as a purely temporary arrangement, the original tenancy period was extended and provided an important service to the community whilst generating useful rental income for KMC. It has now re-located to its more permanent location.

Although the building is therefore extensively used, its essential purpose has not been compromised and it remains at its heart a sacred space for worship, reflection and prayer, open to all.

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

We serve a mainly affluent area but there are pockets of deprivation, including real food poverty. KMC members continued to play their part in addressing these needs, offering their individual gifts and support in particular to 2 local charities: ‘Hope Central’ (a Christian charity operating a busy food bank, debt counselling through CAP and a weekly Hope Centre) and ‘The Welcome’ (a busy community centre). We have inherited the role of the former Welcome Methodist Church to minister to the social and spiritual needs of the people of the Longridge and Shaw Heath areas of Knutsford and continue to evaluate how we might best deliver this.

“Friendship Café” is offered weekly as a loving, accepting environment where those with dementia are recognised as a valued part of the community and where their loved ones and carers find mutual support and encouragement. It provides a variety of appropriate activities, including music, exercises, reminiscence, crafts and games and trips out. Transport is provided if needed. This continued to be a much appreciated and valued social outreach.

KMC and its members support other organisations and charities addressing social and faith issues which align with our own objectives, in varied ways.

Those supported last year, whether financially, in practical help or through raising awareness, included:

Council has approved a visit to Zimbabwe in 2026 for up to 20 church members under the leadership of Revd Sincere and Vicky Royle. They will be visiting and worshipping with Methodist churches there and serving alongside them in their communities

We have signed up to be a ‘Welcome Church’, joining an organisation which encourages churches to welcome and support refugees and asylum seekers.

We continued the process of becoming an Eco Church, moving us towards a more environmentally sensitive way of living with a reduced carbon footprint. We are currently working towards the Silver Award.

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

Members of KMC continued to give generously to many local, national and international causes, financially and through service. The church supports and encourages all its members in these personal commitments.

FINANCIAL REVIEW

At the consolidated level we recorded a surplus of £67,064. Breaking down the results into their constituent parts gives a more complete picture:

Restricted funds:

(The Friendship Café & Benevolent Fund) Closing net assets £6,387

Designated funds:

(The Welcome) Closing net assets £37,844

Year-end funds continued to grow from regular giving.

As part of our reflection on the best use of these funds for ministry to the Longridge community, we have asked those who continue to give for their preferences and priorities.

Unrestricted funds:

(Core Knutsford operations) Closing net assets £195,802 Operating surplus 2024/25 £66,493

Total unrestricted income grew year on year by £110,642, essentially due to a generous legacy of £101,773 from former church member Pippa Fells (see also below).

Within the overall total, the regular giving of church members, when combined with donations (also primarily from members but less regular), was virtually unchanged, an area of concern as this the foundation of our finances, on which we build forward planning (see also below).

Offsetting this, rental income was well above budget and the previous year, boosted by the Banking Hub.

Total unrestricted expenditure grew by £31,101, the largest factor being an increase in the Circuit Assessment to £155,004. This will fall back to a more manageable £132k in the current year, reflecting a reduction in the Ministerial complement to 2.35 and the use of reserves by the Circuit.

Our other main cost, as every year, was the repair and maintenance of our building, totalling £64,742. This total did though include an upgrade to our AV systems, including the installation of new, clearer screens, well received by church members and users of the building (reflected in a financial contribution from U3A). This was funded by Pippa’s legacy

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

(our only use of this to date) and we believe is an improvement Pippa would have welcomed.

Apart from this and necessary repairs, we also sought to invest for the future, an example being LED light replacement throughout.

Excluding the legacy, there was an underlying operating deficit of £35,280 and this gives some cause for concern.

Our internal calculation of reserves (which excludes, restricted and designated funds and also now the balance of the legacy monies) stood at the year end at £106k, equivalent to 4.5 months’ operating expenditure. We are though projecting a further operating deficit in 2025/26 of £40k and this would reduce reserves (according to our definition) to our policy minimum of 3 months. A working party reporting to Council is now reflecting on how we might increase income, particularly giving income. To give some breathing space for this to be undertaken carefully, Council agreed that remaining legacy monies could be used to fund operating expenditure if necessary. We hope to avoid this, and it certainly would not be necessary in 2025/26 or indeed possibly the following year, but it provides a welcome and necessary cushion for the time being.

There will continue to be sizeable property expenditure in 2025/26, including completion of delayed tower repairs and additional decorating required to the main Rose window. In the background we also have a vulnerability in the form of an old and inflexible heating system. We are currently exploring options, ranging from a radical change to a more straightforward replacement of the gas boiler. Whatever option is preferred, it will be expensive but with the potential to apply for external funding support, given the extensive community use of the building.

The next formal Quinquennial Inspection of the building is not due until 2028.

We have committed £45k over 4 years from September 2024 to the Circuit Children and Schools Worker.

At the end of the year we thanked Geoffrey Wallwork, who stood down after many years of dedicated and professional service as Gift Aid Officer.

Reserves policy

Reserves are held to cushion us from the primary risks of falls in giving income and unexpected property repair costs. They are primarily invested with the Central Board of Finance of the Methodist Church.

The trustees’ policy is to hold between 3 and 6 months budgeted operating expenditure in unrestricted liquid reserves (defined as net current assets and excluding designated funds).

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

GOVERNANCE AND LEADERSHIP

KMC operates under the Methodist Church Act 1976 and the Constitutional Practice and Discipline (CPD) of the Methodist Church. Governance is exercised through its Council whose members are the Managing Trustees of the charity but have no beneficial interest. Council members are primarily appointed by the wider church membership at the Annual Church Meeting, serving a maximum period of 6 years. There are also a number of exofficio members.

On first appointment trustees are provided with centrally issued guidance to support their understanding of the role.

During the year 11 KMC trustees were also trustees of the Circuit, which is responsible inter alia for ministers’ stipends and housing and funds these by raising assessments on its constituent churches.

Council met on 3 occasions during the year, supported in its decision making by subordinate committees. Any conflicts of interest were properly declared.

Council is usually chaired by the Superintendent of the Circuit, currently Revd Alan Bradley, who has a particular responsibility for KMC. He currently combines the role on a 50/50 basis with acting as one of the Deputy Chairs in the N W England District and Mission Area Lead in the Manchester region (appointed on a 3-year term from September 2024). A sabbatical in mid-2025 enabled Alan to have much needed space for refreshment and reflection.

Supporting Alan with his responsibilities at KMC (and also at Plumley church in the Circuit) is Revd Sincere Makunde. Joining us two years ago as probationary Minister, she was ordained at an inspiring national service in June 2025, which many KMC members attended and ‘received into Full Connexion’.

We are also blessed with a team of authorised Local Preachers and retired Ministers, who bring their own individual gifts to our regular services.

We employ directly 2 members of staff: Amanda Vickers (Church Administrator and Assistant Treasurer) Adam Sheridan (Maintenance Officer).

Operating from a KMC base but appointed by the Circuit are: Hannah Hill (Children and Families Worker) Liz McGrath (Church and Community Pastoral Worker) Lee Leighton (Circuit manager)

Members of staff are authorised by CPD to be members of the Council but take no part in any discussion on the terms of their employment.

Supporting Ministers and staff members are Church Stewards who are lay members of the church elected at the Annual Church Meeting; split between a Leadership team, focused

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

on the overall direction and management of the church and a Worship team resourcing services and events.

Risk management

The trustees recognise it is neither possible nor appropriate to seek to eliminate risk entirely. Risk-taking is inherent within the task of communicating and living out the Gospel and we are prepared to embrace risks which aim to advance KMC’s core purposes, whilst minimising those that might have a negative impact.

Flowing from this the trustees have approved a range of policies, reviewed regularly.

In particular the trustees take their responsibility for safeguarding young people and vulnerable adults very seriously and the Safeguarding Officer is a trustee and reports to each meeting of the Council. Our comprehensive policy, compliant with national guidelines, is audited and adopted annually and includes the provision for regular training of staff and volunteers.

The Methodist Church has adopted a “Strategy for Justice, Dignity and Solidarity” as a justice seeking church working towards inclusion and we have fully embraced this. A Domestic Abuse Charter issued by the Methodist Church was also adopted.

Users of the building are required to undertake risk assessments, and an updated Health & Safety policy was adopted during the year.

KMC complies with the General Data Protection Regulations, adopting the standard Data Protection and Privacy policies developed by the Methodist Church.

Insurable risks are covered by a comprehensive insurance policy.

Financial risks lie in 2 main areas:

80% of our income is represented by the voluntary giving of church members (including Gift Aid), which is clearly a strength. However individual circumstances will vary over time, and we are very conscious of the increasing age of our membership.

To mitigate this, we periodically issue appeals to members to maintain their giving in real terms, whilst we seek to grow the membership, especially through programmes designed to attract younger families.

A 150-year-old building can produce unexpected repair and maintenance costs – or they may be planned but have to be brought forward.

In mitigation we are required to commission a formal, thorough professional inspection every 5 years. From this we schedule required maintenance, according to its urgency. With major items of expenditure or where there would be real pressure on our operating

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

budgets, we have the option of issuing a specific appeal to our members for additional donations. This has been very successful when undertaken in recent years.

Although our largest item of expenditure - the annual Assessment - is decided at Circuit level and we could face increases beyond what we consider to be reasonable, we see this as more a theoretical risk. We have a very full representation on Circuit decision-making bodies and, as part of the budget setting process, discuss and agree with other churches in the Circuit what should be an equitable distribution between us of Circuit costs.

Plans for the future

We will continue to offer a wide range of services and styles of worship, open to new ideas to help individuals of all ages and backgrounds to worship God in meaningful ways. An illustration of this will be the launch early in 2026 of Lego Church for young families monthly.

A group will continue to prayerfully discern how we can faithfully use the balance of the generous legacy we have recently received, together with the funds designated as “The Welcome”. Alongside this another group will be working at refreshing our overall strategy as a lead in to how we might grow our giving income.

A ‘Church Weekend’ will be held in March 2026 with a range of activities on offer.

We will run an Alpha course in September 2026.

We will put together a team to discuss the redevelopment of the Church entrance before going out to the membership.

The trustees have due regard to the guidance published by the Charity Commission and consider they have complied with the “public benefit requirement” as defined by the Charities Act 2011 in the year ended 31st August 2025 and that our range of programmes will continue to deliver this in the current year.

Acknowledgements

The trustees acknowledge the direction, leadership and example of all who ministered to us during the last year: Alan and Sincere, other visiting and retired ministers, worship leaders and authorised Local Preachers.

We pay tribute to the professionalism and commitment of our staff team.

We also acknowledge the contribution of our many volunteers, without which the mission and ministry of the church could not be sustained.

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Knutsford Methodist Church

Trustees’ Annual Report

for the year ended 31[st] August 2025

Statement of responsibilities of the trustees

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 charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

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 statements comply with the Charities Act 2011. They 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report has been approved by the trustees on 26/02/2026 and signed on their behalf by

Reverend Alan Bradley Minister

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Independent examiner’s report

to the trustees of

Knutsford Methodist Church

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 15 to 30.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’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 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

Jennifer Daniel FCCA DChA

Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street Manchester, M4 6JG Date: 09/03/2026

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Knutsford Methodist Church

Statement of Financial Activities

for the year ended 31 August 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
295,550
4
42,353
Investments
5
8,644
Other Income
6
2,768
Total income
349,315
Expenditure on:
Charitable activities
7
282,823
Total expenditure
282,823
11
66,492
Transfer between funds
-
Net movement in funds for the year
66,492
Reconciliation of funds
Total funds brought forward
3,044,321
Total funds carried forward
3,110,813
Other trading activities
Net income/(expenditure) for the
year
Restricted
funds
£
3,297
-
-
-
3,297
2,886
2,886
411
-
411
5,816
6,227
Total funds
2025
£
298,847
42,353
8,644
2,768
352,612
285,709
285,709
66,903
-
66,903
3,050,137
3,117,040
Total funds
2024
£
196,174
33,766
6,659
3,585
240,184
266,734
266,734
(26,550)
-
(26,550)
3,076,687
3,050,137

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Knutsford Methodist Church

Balance Sheet

as at 31 August 2025

Note
£
£
Fixed assets
Tangible assets
14
2,877,168
Total fixed assets
2,877,168
Current assets
Debtors
15
17,160
Cash at bank and in hand
16
234,884
Total current assets
252,044
Liabilities
Creditors: amounts falling
due in less than one year
17
(12,172)
Net current assets
239,872
Net assets
3,117,040
Funds of the charity:
Restricted income funds
18
6,227
Unrestricted income funds
19
3,110,813
Total charity funds
3,117,040
2025
£
£
2,880,271
2,880,271
33,471
140,505
173,976
(4,110)
169,866
3,050,137
5,816
3,044,321
3,050,137
2024
£
£
2,880,271
2,880,271
33,471
140,505
173,976
(4,110)
169,866
3,050,137
5,816
3,044,321
3,050,137
2024
2,880,271
169,866
3,050,137
5,816
3,044,321
3,050,137

The notes on pages 18 to 30 form part of these accounts.

Approved by the trustees on 26/02/ 2026 and signed on their behalf by:

Reverend Alan Bradley (Minister)

David Tomkins (Trustee)

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Knutsford Methodist Church

Statement of Cash Flows for the year ending 31 August 2025

Note
Cash provided by/(used in) operating activities
21
Cash flows from investing activities:
Interest
Purchase of tangible fixed assets
Cash provided by/(used in) investing activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Increase/(decrease) in cash and cash
equivalents in the year
2025
£
85,735
8,644
-
8,644
94,379
140,505
234,884
2024
£
(34,430)
6,659
-
6,659
(27,771)
168,276
140,505

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Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The charity, Knutsford Methodist Church meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

No key judgments were made by the trustees which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met and when it is probable that the income will be received and the amount can be measured reliably.

d Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

e Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

f Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

g Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Freehold building Based on insurance valuation and not depreciat Office fixtures and fittings 10 years Equipment 3 years

h Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

i Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

j Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

k Funds held as agent

As the charity has no control over the funds which they received as an agent, they do not form any part of the balance sheet or statement of financial activities. The movement of the funds is presented in the note only.

19

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

l Pensions

Employees of the charity are entitled to join a defined contribution workplace pension scheme. The charity’s contribution is restricted to the contributions disclosed in note 12. There were no outstanding contributions at the year end.

2 Legal status of the charity

The charity is an unincorporated charity, registered as a charity in England & Wales.

3 Income from donations and offerings

Offerings
Donations
Legacy
Gift Aid
Total
Unrestricted
£
143,877
18,439
101,773
31,461
295,550
Restricted
£
-
3,297
-
-
3,297
Total 2025
£
143,877
21,736
101,773
31,461
298,847

Previous reporting period

Offerings
Donations
Gift Aid
Total
Unrestricted
£
138,101
24,420
32,325
194,846
Restricted
£
-
1,328
-
1,328
Total 2024
£
138,101
25,748
32,325
196,174

20

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

4 Income from other trading activities

Lettings Income
Refreshments
Other fees
Total
Lettings Income
Refreshments
Other fees
Total
5
Investment income
Income from bank deposits
Total by fund 31 August 2024
Previous reporting period
Unrestricted
£
41,032
56
1,265
42,353
Unrestricted
£
32,309
67
1,390
33,766
Unrestricted
£
8,644
8,644
6,477
Restricted
£
-
-
-
-
Restricted
£
-
-
-
-
Restricted
£
-
-
182
2025
£
41,032
56
1,265
42,353
Total 2024
£
32,309
67
1,390
33,766
Total 2025
£
8,644
8,644
6,659
Total 2024
£
6,659
6,659

All of the charity's investment income arises from money held in interest bearing deposit accounts.

6 Other Income

Other Income
Total by fund 31 August 2024
Unrestricted
£
2,768
2,768
3,585
Restricted
£
-
-
-
2025
£
2,768
2,768
3,585
2024
£
3,585
3,585

21

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

7 Analysis of expenditure on charitable activities

Staff costs (see note 12)
Circuit Assessment
Premises Costs
Depreciation
Administration costs
Grants Payable (see note 9)
Governance costs (see note 8)
Restricted expenditure
Unrestricted expenditure
Analysis of governance costs
Accountancy services (incl. VAT)
Total 2025
£
41,822
155,004
64,742
3,103
16,830
2,000
2,208
285,709
2025
£
2,886
282,823
285,709
2025
£
2,208
2,208
Total 2024
£
34,232
143,000
51,850
4,727
28,825
2,000
2,100
266,734
2024
£
15,012
251,722
266,734
2024
£
2,100
2,100

8 Analysis of governance costs

22

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

9 Grant making activities

Name of institution

Name of institution
Methodist Church World Mission
Methodist Church Mission in Britain
Support Fund for Presbyters/Deacons
Leaders of Worship/Preachers Trust
2025
£
1,000
500
250
250
2,000
2024
£
1,000
500
250
250
2,000

All grants have been made to institutions to provide further resources to their mission and ministry.

10 Funds received as agent

Name of Party
Action for Children
Christian Aid
Community Garden
East Cheshire hospice
Friendship café
JMA
May Day committee
MHA
Mission in Britain
Oasis Gorton
Staff leaving gifts
Tearfund
Welcome Church
Wood St Mission
Total
Balance held
at 1
September
2024
-
-
-
92
-
-
-
-
11
-
-
-
-
-
103
Amounts
received
474
92
700
660
509
70
582
290
-
425
515
545
64
60
4,986
Amounts
paid out
(474)
(92)
(700)
(752)
(509)
(70)
(582)
(290)
(11)
(425)
(515)
(545)
(64)
(60)
(5,089)
Balance
held at 31
August
2025
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

23

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

Previous reporting period

Balance at 1
September
2023
Action for Children
-
All we can harvest
-
East Cheshire hospice
-
Hope Central
-
JMA
-
Knutsford in Bloom
-
May Day committee
-
Mission in Britain
-
World mission
-
Total
-
11
Net income for the year
This is stated after charging:
Depreciation
IE's remuneration - accountancy fees (excl. VAT)
Independent examiner's fees (excl. VAT)
12
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Pension costs
Name of Party
Costs of Layworkers and Pioneer
Pastor, Zac’s House
Amounts
received
20
40
92
277
76
554
100
11
257
1,427
2025
£
3,103
1,325
515
2025
£
28,969
1,551
11,302
41,822
Amounts
paid out
(20)
(40)
-
(277)
(76)
(554)
(100)
-
(257)
(1,324)
2024
£
4,727
1,260
490
2024
£
24,674
942
8,616
34,232
Balance at
31 August
2024
-
-
92
-
-
-
-
11
-
103

No employee has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 2 (2024: 2).

The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £18,291 (2024: £15,486).

24

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

13 Trustee remuneration and expenses, and related party transactions

Amanda Vickers, a trustee who is also an employee (2024: Amanda Vickers), received total remuneration of £18,291 in the year (2024: £12,170).

No (2024:No) members of the council received travel and subsistence expenses during the year of £Nil (2024:£Nil).

Aggregate donations without conditions from related parties were £25,374 (2024: £36,686).

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).

The following trustees also served as trustees of the Alderley Edge & Knutsford Methodist Circuit (Charity number: 1127258):

Revd Alan Bradley Dorothy Richards Peter Freeman Bryan Peak Elizabeth Hall Peter Richards Chris Barratt Jenny Bailey Revd Sincere Makunde Denise Archer Liz McGrath

The costs of the Circuit, which essentially comprise the District Assessment, Ministers’ Stipends and associated employment costs and the costs of the Manses they occupy are allocated between the various churches in the Circuit, linked to their respective membership figures. This is referred to as the Circuit Assessment and for KMC in 2024/25 was £155,004 (2023/24 was £143,000).

The Circuit Budget and the associated Assessments are determined by the trustees of the Circuit, which include representation from each church in the Circuit and currently exceed 30 in number.

The 11 KMC trustees take part in the decision making process of the Circuit but are not in a position to exert a disproportionate influence on its decisions.

Staff Remuneration

Members of staff are authorised by CPD to be members of the Council. Their remuneration is set by the Church Council through its consideration and approval of annual budgets with any annual increase usually following national guidelines issued for the remuneration of ministers and lay workers.

Members of staff do not take part in any discussions or vote in Council meetings on the terms and conditions of their employment.

25

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

14 Fixed assets: tangible assets

Cost
At 1 September 2024
Depreciation
At 1 September 2024
Charge for the year
Net book value
15
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
At 31 August 2025
At 31 August 2025
At 31 August 2025
At 31 August 2024
Building
2,870,187
2,870,187
-
-
-
2,870,187
2,870,187
Furniture
£
31,031
31,031
20,947
3,103
24,050
6,981
10,084
2025
£
-
-
17,160
17,160
2025
£
234,884
234,884
Equipment
£
8,355
8,355
8,355
-
8,355
-
-
2024
£
2,751
12,414
18,306
33,471
2024
£
140,505
140,505
Total
£
2,909,573
2,909,573
29,302
3,103
32,405
2,877,168
2,880,271

26

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

17 Creditors: amounts falling due within one year

Accruals
Taxation and social security costs
2025
£
11,985
187
12,172
2024
£
4,015
95
4,110

18 Analysis of movements in restricted funds

Friendship Café
Benevolent Fund
Total
Friendship Café
Benevolent Fund
Total
Northwich Initiative
(Zac's House)
Previous reporting
period
Balance at 1
September
2024
£
3,937
1,879
5,816
Balance at 1
September
2023
£
12,424
5,015
1,879
19,318
Income
£
3,199
98
3,297
Income
£
182
1,228
100
1,510
Expenditure
£
(2,628)
(258)
(2,886)
Expenditure
£
(12,606)
(2,306)
(100)
(15,012)
Transfers
£
-
-
-
Transfers
£
-
-
-
-
Balance at
31 August
2025
£
4,508
1,719
6,227
Balance at
31 August
2024
£
-
3,937
1,879
5,816

The transfer in to Zac's House is in respect of an internal grant given from KMC to Zac's.

Name of Fund

Benevolent Fund (Internal Organisation) Zac's House Friendship Café

Description

Payments are made to alleviate crisis situations faced by individuals, both members and non-members of the church, who have a demonstrated need.

Zac's House is a church plant in Northwich, Cheshire. Regular meetings run by the church for dementia sufferers and their primary carers.

27

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

19 Analysis of movement in unrestricted funds

The Welcome Church
General fund
The Welcome
Previous reporting
period
General fund
Balance at 1
September
2024
£
3,010,039
34,282
3,044,321
Balance at 1
September
2023
£
3,026,475
30,894
3,057,369
Income
£
345,753
3,562
349,315
Income
£
235,286
3,388
238,674
Expenditure
£
(282,823)
-
(282,823)
Expenditure
£
(251,722)
-
(251,722)
Transfers
£
-
-
-
Transfers
£
-
-
-
As at 31
August
2025
£
3,072,969
37,844
3,110,813
As at 31
August
2024
£
3,010,039
34,282
3,044,321

Name of unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds and restricted funds The Welcome Church Included in Trustees Report.

20 Analysis of net assets between funds

Tangible fixed assets
Other net current assets/(liabilities)
Total
Tangible fixed assets
Other net current assets/(liabilities)
Total
Previous reporting
period
General
fund
£
2,877,168
195,801
3,072,969
General
fund
£
2,880,271
129,768
3,010,039
Designated
funds
£
-
37,844
37,844
Designated
funds
£
-
34,282
34,282
Restricted
funds
£
-
6,227
6,227
Restricted
funds
£
-
5,816
5,816
Total
£
2,877,168
239,872
3,117,040
Total
£
2,880,271
169,866
3,050,137

28

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

21 Reconciliation of net movement in funds to net cash flow from operating activities

2025 2024
£ £
Net income/(expenditure) for the year 66,903 (26,550)
Adjustments for:
Depreciation charge 3,103 4,727
Dividends, interest and rents from investments (8,644) (6,659)
Decrease/(increase) in debtors 16,311 (3,423)
Increase/(decrease) in creditors 8,062 (2,525)
Net cash provided by/(used in) operating 85,735 (34,430)
activities

29

Knutsford Methodist Church

Notes to the accounts for the year ended 31 August 2025 (continued)

22 Prior year Statement of Financial Activities

Income from:
Donations and legacies
Charitable activities
Other
Investments
Other Income
Total income
Expenditure on:
Charitable activities
Total expenditure
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net movement in funds for the
year
Net income/(expenditure) for
the year
Unrestricted
funds
£
194,846
-
33,766
6,477
3,585
238,674
251,722
251,722
(13,048)
-
(13,048)
3,057,369
3,044,321
Restricted
funds
£
1,328
-
-
182
-
1,510
15,012
15,012
(13,502)
-
(13,502)
19,318
5,816
Total funds
2024
£
196,174
-
33,766
6,659
3,585
240,184
266,734
266,734
(26,550)
-
(26,550)
3,076,687
3,050,137
Total funds
2023
£
225,618
33,500
33,609
4,568
4,260
301,555
303,573
303,573
(2,018)
-
(2,018)
3,078,705
3,076,687

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

30