BRAMHALL METHODIST CHURCH FINANCIAL REPORT YEAR ENDED 31"AUGUST 2024
BRAMHALL METHODIST CHURCH FINANCIAL REPORT and ACCOUNTS YEAR ENDED 31st AUGUST 2024 INDEX Page 1 Truslee5 Roport 2 Independent Examlner's Report 3 Summary SOFA and Incorn& and Expendllure Account 10 4 Incomè Account 14 5 Expendilure Account 15 6 Balan Sheet 16 Ish Flow statement 17 8 Ac(x)unting lIcleS 18 9 Notes lo the Accounts 20 10 Thrift and Coffee Shop Accounts 22 11 Pre-school Accounts 23
Bramhall Methodist Church Trustee5 Report Achlevements and Performance Bramhall Methodist Church is a welcoming church of around 250 members that reaches out to the Bramhall Village Community with a wide range of opportunities to nurture faith and to share fellowship. It is a registered charity, part of the The Methodist Church in Britain, one of ten churches that make up the Bramhall and Wythenshawe Methodist Circuit, and a member of the eight-strong Inter- denominatlonal Churches Together in Bramhall and Woodford network that promotes unity among Chrlstian Churches. The church is also connected to the Messy Church movement that fosters informal, famlly-friendly worship for those who might shy away from more traditional church services. The numerou5 charitable and socially responslble causes it embraces Include: Christian Aid- that fights to bring an end to poverty around the world. Fair Trade- whlch aims to secure better prices, decent working condition5 and fairer terms of trade for farmers and workers in the developing world; Actlon for Children- a charity actively supported by the Methodist Church that strives to make life better for the UK'S most vulnerable children and young people. Eco-church: A Rocha UK'S award scheme for Churches-we hold the silver award, recognising the importance we place on caring for God's world. We seek to be a people who love God each other and the World. We alm to be a church that Ilves out the love of Jesus, where everyone can., belong and feel at home; discover and grow In faith. receive support for daily life; contribute and get involved in church life. We assess our performance under 4 domains (as set out in the Income and Expendlture account),. Worship Prayer and Christianity Explored; Children and Young people; Fellowship and Supporting Life's Journey and World Neighbourhood and Community. The annual report whlch is filed with these Financial statements sets out in detall the activities of the Church and we set out in this report the key highlights. The Church has a large suite of buildings, the Church itself, the Church Centre and the Centrepoint building and is located in the Centre of the Village of Bramhall. Our aim is to be a community hub: key activltles are regular worship; service to the Community through the running of a Pre-school lin the Church centrel and a Coffee shop and Thrift shop (in the Centrepoint building};and hiring out our facilitles for community activities. Worship Prayer and Christionlty explored We currently have around 250 members. Worship services In our main building are held weekly on Sundays and Thursdays. These are often live-streamed and services in church can also be heard by phone. Worship takes a variety of traditional and contemporary forms, with Connect, our more informal seNice, tsking place in
Centrepoint. A relaxed and informal evenlng service is held on the flrst Sunday of the month In the Welcome Area. Messy Church is a very different format designed for families and takes place monthly. A new short Informal service Is held in the Welcome Area on the 3 Sunday in the month at 3pm, followed by refreshments and fellowship. There have been some joint Sunday morning services with Connect, alternating between Church and Centrepoint. Holy Communion is celebrated monthly in both buildings and on Easter Sunday jointly on the Forecourt. Membership services have been held in both Sunday morning service5. Weddlngj Funeral and Baptism services are held as required. We regularly meet in small groups to explore our faith with over 100 members attending Llfe and House Groups regularly, Prayer is a vital aspect of church life. The Church Prayer diary remembers a church member each day and offers other Ideas for personal prayer. Opportunity for personal prayer at each Connect service A zoom prayer meetlng each Tuesday at 9.30am The BMC email prayer network has people ready to respond to prayer requests. There are a number of Connect4 WhatsApp prayer groups. We also run other special classes includlng Lent lectures. Children ond Young People As well as our regular Sunday morning Sunday school we run a monthly Messy Church service attended by over 15-20 children and their parents. We employ a part time youth and family worker who is re-lnvigorating our work wlth children. We run Baby Chat which provides a warm and welcoming space, and has successfully created a supportive community for new mothers, enabling them to connect on a personal level. In addition in October 2023 we launched Seedling5. This is for Pre-school children and offers a lively and engaging environmentwhere children can play, participate in craft actlvities and enjoy storytelling sessions. The Church is also linked to: 12 Bramhall th th Rainbows; Ilth and 12 Bramhall Brownies; and 11 Bramhall Guldes. In addition, the Church runs its own Pre-school, rated 'Good' at Its last Ofsted inspection. This has been open throughout the year. Fellowship and Supportlng Life's Journey The annual report sets out the many activities of groups that meet to give fellowship to one another. These range from choirs to rambling and everything in between. Our Pastoral care visitors continue to provide a hugely valued service to individuals across the church family. World Neighbourhood and Community and Mlsslon Bitesize Church was launched in September 2023. Following an extended period of planning, preparation and prayer, on Sunday 10 September 2023 Bitesize Church met for the first time. Bitesize Church is a new form of church e5tabllshed at the heart of the community of the Coleshaw Farm estate near Handforth. Bitesize meets on the Second Sunday of each month from 10.00am.
The Coffee shop provides a service to the local community where people can meet and chat. It continues to welcome customers from 10-15am-12.30pm six days a week. It SeeS a variety of bean-to-cup Coffee. Tea, Hot Chocolate, freshly baked scones, toasted tea cakes etc. by wllling volunteers in a friendly atmosphere. The Thrlft shop provldes an opportunity for re-cycling goods as well as being a point of social contact, As a charlty shop It sells goods at reasonable prices and supports other charities with specific goods, e.g. Manchester mission with warm men's clothing. After a donation to the Church, for use of the premises, money raised by the Thrift shop is dlstrlbuted to local, national and international charities, The Thrift shop was fully operational during 2024 and the accounts contain a record of the giving to charity. Communlon Collections are held monthly to support a wide range of Charitable and other good causes. In particular, the Church supported two local foodbanl<s raising over £8,500 and at Christmas we raised £2,200 through donations to the 'Warm Fund, to help famllles In the Brownley Green area of Wythenshawe to top up thelr gas and electricity meters, Moss Hey Primary School continues to support our foodbanl< project through donatlons every half- term as well as their annual Harvest Festival. Other actlvitles Include the Thursday Club for older people and the hosting of the Bramhall Repair Café. Flnancial Review The Charity recorded net incoming resources of £1,212 {2023 outgoing £10,833) on the General and Property unrestricted serve and in total, including designated and restricted funds, a net incoming of £20,53912023 incoming £5,805). Financially, we have seen income from hiring out our Property increase, with the openlng up of our premises and our strategy to be a community hub. We also saw small increases in total congregational givlng reversing the trend of the last 2 years. Unrestricted funds have increased to £107,16612023 £80,304). Of these funds £15,00012023 £0} is reserved for future maintenance, repair and improvement to our suite of building5. The increase is due to a surplus of £16,212 on the General and Property account for the year, before transferto Property renovation reseNe of £15,000 and surpluses of £8,344 and £2,301 on the coffee shop and Thrift shop respectively. Building development5 There were no significant building projects in the year and spending was restricted to regular repair and maintenance. Restricted funds: The Pre-school is treated as a restricted fund and holds a reserve of £99,22812023 £111,769) a reduction of £12,54112023 increase £8,917) compared to the previous year. The reduction arose due to spending significant sums on refurbishing the outside play area.
Income specifically raised for Bitesize church and expenditure on Bitesize Church has been shown in a Restricted fund. Policy on reserves The Church councll approve5 a detalled reserve policy each year for each of the unrestrlcted and restricted funds. In summary the General and Property reserve is set at a level to absorb the occasional year where this account is in deficlt. Other desl8nated reseNes for the Thrift shop and Coffee shop are set to provide worlcing capital for those operations and a hedge agalnst the risk of equlpment failure or the crystallisation of other risks The Trustees are conscious of the significant suite of buildings that they are responsible for maintaining. Over the last five years significant spendlng has taken place from the Property renovation reserve and the Trustees consider that this reserve needs strengthening to make sure that the buildings can be maintained to their current high standards. Therefore £15,000 of this yearfs surplus on the General and Property account has been allocated to the Property Renovation reserve. Principalfunding sources Donations from the congregation, donations from Pre-school, Coffee shop and Thrlft shop to reflect premises use and room hire fees from outslde organisatlons. Investment policy and Objertlves The Charity invests surplus funds with either the Trustees for Methodist Church purposes ITMCP) or the Central Finance Board of the Methodist Church. All investment5 are cash based. Plans for the future People Sarah Parkln remains our Minister. Our Lay pastor in the period was Matt Hill but he left Us in July 2023. In January 2024 we appointed Jo Smith as our part-time Pastoral worker. Catherine Armstrong is our Children and Family worker and Rachael Pennells our office administrator. Structure, governance and management The Methodist Church is constituted under the Methodist Church Act 1976. The local Church 15 part of the national Methodlst Church {the Connexionl. The local church's property TS held on Model Trusts by the Custodian Trustee, The Trustees for Methodist Church Purpose5. Management of that property, a nd responsibility for the local church's spiritual a nd financial affairs, is delegated to the local Church Council to act as Managing Trustee. Bramhall Methodist Church is a registered Charlty number 1130747. Recruitment ond appointment of trustees
Some members are appointed to Church Council by virtue of the off ice they hold within the life of the church. The Church Council is responslble for making such appointments. The Church Stewards and representatives of the congregation are appointed at the Church General Meeting held In early summer each year. Induction and Training of Trustees Trustees are periodically rem inded of their legal obllgation under Charlty law. Organlsational Structure The Managln8 Trustees administer the charity. They meet at least twice a year. There is a Resources Committee that has delegated powers to deal with finance and property matters, plus other sub- committees that meet regularly. A proportion of the Trustees are appointed each year by those attending the Church General meetin& held usually in April, and whlch all members are entltled to attend and vote. According to the rules and regulatlons of the Methodist Church such trustees normally serve for a maximum period of 6 years. Major Risks and management of those risks The Church Council has a range of policies, which are updated regularly, covering the following areas. Safeguarding, working with children and vulnerable adults Health and Safety Financial and office systems Hazards - fire etc. The Trustees in particular take their responsibilities for Safeguarding young people and vulnerable adults very seriously and have a Safeguarding officer in place who attends the Resources Committee meetings and Church Council meetings. The Trustees retain a full suite of insurance policies with a specialist Church Insurer- Methodist Insurance Itd. More longer-term risks are the increased age of the congregation and potential for large repair and rnaintenance cost to the buildings. In respect of the former the Church continues to work to spread the gospel and in respect of the latter formal independent inspections are done every 5 years. Public Benefit The Trustees confirm that they have complied with section 4 of the Charitle5 Act 2011 to have due regard to the guidance published by the Charity Commission for England and Wales.
Trustees The trustees who served during the year are as follow5: Catherine Armstrong John Benvie lan Castled ine till 30/04/24 Angela Clowes till 30/04124 Gillian Day Nigel Day Philippa Fitzpatrick till 30104124 Sue Graham Christine Hall lan Hall from 28 April 2024 Claire Lee Carole Lomax Kenneth Low Roo Lumb June Nightingale till 30/04124 Lynne Ormiston Sarah Parkin Anna -LDuise Power John Sandford Allson Thornley John Thornley Approved by the Trustees on 9 Aprll 2025 and slgned on their behalf by; Reverend Sarah Parkin- Trustee
Independent examiller's report to the trnstees of BranthRII Methodist Churc I report to the trnstees on my examination of th¢ accounts of Bran]hall Methodist Church for the year ended 31 August 2024. Responslbllldes and basls of report As the charity trustees of Bramhall Methodist Church 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 Bramhall Methodist Church aocoullts carried out under section 145 of the 2011 Act and in cJttying out my examination I have followed all the applicable Directions given by tILC Charity Commission und¢r section 145(5)(b) of the Act. Independent examiner's statement Since Bramhall Methodist Church gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I conflmi that l am qualified to undertake the examination because l a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confinn that no material matters havc come to my attention in connection with the examination giving me cause to bclieve that in any matuial respect: accounting records were not kept in respect of Bramhall Methodist Church as required by section 130 of th¢ Act. or 2. the account8 do not accord with those records. or 3. the accounts do not comply with the accounting requirements concerning the forni and Content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true alld fair view, which is not a matter considered as part of an independent examination.
I have no cOnCm and have come across no other mattcrs in connection with the examination to which attelltion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I, P. Roper FCA Independent examiner I l Rivervlew The Enthanknient Business Park Vale Road Heaton Mcr8ey Stockport SK4 3GN 30 June 2025
BRAMHALL METHODIST CHURCH Statement of Financlal ActItIo8 SUMMARY 31stAugu$t 2023 Actual 12 month8 31.8,2023 Unrestrlcl8d Actual 12 Month8 31.8.2023 Restrlcted Actual 12 month5 31.8.2023 Total Incomlng Ro8ourcg8 Income from donallons and legacles Income from charitable aclivlties Invsstm6nt Inoomo 147,678 106,99D 828 3,200 239,635 150,878 346,625 826 TOTAL INCOMING RESOURCES 255,494 242,835 498,329 TOTAL RESOURCES EXPENDED- Charitable Artivities 283,515 20g,00g 492,524 Net Incomlngl{outgoing) SourceS before transfers -28,021 33.826 5,805 Gross transfers bptween funds Net incomingfoutgolng resources before other recognlsod galns and105$01 23,001 -5.020 -23,001 10,825 5,805 Other recognlsed galnsllosses Nèt movemant offunds ,020 10,825 5,805 RECONCILIATION OF FUNDS FUND BALANCE 1st Septgmbor 2022 85,324 102,852 188,176 FUND BALANCE Garried forward 31st AUGUST 2023 80,304 113.677 193,981 31st August 2024 Actual 12 months 31.8.2024 Unrestricte Actual 12 Months 31.8.2024 Restrithd Actual 12 months 31.8.2024 Total Incomlng Resourc88 Incomg from donatioris and legaGies Income from charitable aGtivities Investment Inoome 155,357 121,232 1,586 10.800 248.017 166.1 $7 369,249 1,586 TOTAL INCOMING RESOURCES 278.175 258,817 536,gg2 TOTAL RESOURCES EXPENDED. Charftablo aGtlvltlg5 275,814 240,639 516,453 Net incomlngl(outgolng) re$ourGas bgfor# transfèrs 2,361 18,178 20,539 Gross transfers betW90n fundg Net incDmingloutgoing rèsourcas bèfore othar recognlsed galns and108SOS 24,601 26,862 -24,501 -6,323 20,539 Other recognised galnsllos888 Ngl movomènt offund8 26,862 -6,323 20,539 RECONCILtATION OF FUNDS FUND BALANCE 1 ¥t September 2023 iii 80,304 113,677 193.981 FUND BALANCE Caled foTward 31st AUGU8T 2024 107.166 107,354 214,S2D
BRAMHALL MYtHODIST CHURCH 8tatBment of Financial Aetlvlll05 UNRESTRICTED FUNDS SUMMARY 31gtAugu312023 Actual 12 months 31,8.2023 Unr¢trl¢ted QBn& Pr 184,719 Actual 12 Monlhs 31.8,2Q23 Deslgnated pcial Pr Actual 12 Mtsnths 31.8,2Q23 Dètsignalad Colfeg 28,934 Actual 12 M)nlhs 31.8.2D23 Deslgnai Rèn 1,100 Actual 12 mcnth$ 31.8.2D23 Total 12 MonthÈ 31,8,2023 Deslonatad Thrllt 40,742 TOTAL INCOMING RE8DURCE8 255,494 TOTAL RESOURCES EXPENDED 15,735 In¢omlngllDUtBo5ngl MsourE88 beforo tran$f&rg -,948 11.214 12,199 -5,48e .2B.021 Gro88 Iransfer5 fund8 Nbt In¢cmSngl¢Utuolnll r8sourcè$ before olher recognlsed galThB 1055W5 23,001 -5.020 .10,883 1,914 4,699 -750 othBrrecognlsed galnsnosses Net movomenl of funds .10,883 1.914 4,699 -750 .020 RECQNCILIATION OF FUNDB FUND BALANCE 1st 8gptsmb8r 2022 87,844 17,205 9,550 ZQ,475 75D ,324 FUND BALANCE carrled fornard 31st AUGUST 2023 26,461 19,119 g,550 25,174 31$tAugu¥t2C*24 Aclval 12 Months 31.8.2D24 unre5lrld G•n& Pp 2D1,437 A¢tual 12 Month8 31.B,2024 DosluTratod Thrlft 44.79D Actual 12 Month5 31.6.2D24 De$lllnated 8poclal Fro A¢tual Actual 12 lllonths 31.8.2024 Deslgnalpd Prop Ron Actual 12 monlh$ 34.P,2Q24 Total 31.9.2024 D881gnated Coffe8 31,948 TOTAL INCOMING RESOURCES 278,175 TOTAL RESOURCES EXPENDED 226 526 16,099 275.814 Not Incomlnglloutgoirngl r86oufGe6 boftrr& translor8 -25,0 11,601 15,849 2,361 Gr¢$s IranBf8rs beiween funds Net intomlngloutgolno rg6)ur¢e$ bglore Dthor reeoAnl$ed galn$ and1088es 26,301 1,212 ,30D 2,301 -7.500 8,349 15,000 26,862 Other reGniSd ga1108S6$ N8t movemeAt ol funds 1,212 2,301 8,349 15,DDO 26,862 RECONCILIATION OF FUNDS FUND BALANCE 18t 8eptember2D23 26,4e1 9,550 25,174 80,304 FUND YALANCE c#ffl8d forward 31stAUGUST 2D24 27,673 21,420 33,523 15,QOO 107.166
RAMHALL METHODIST CHURCH Statem•nt of Flnanclal Actl¥ttloS RESTRIGTED FUNDS BUMMARY2023 318t August 2023 Actual 12 Months 31.8.2023 Restricted Prg- School Actual 12 Month¥ 31.8.2023 Restricted Blt&slzg Church 3,200 Actual 12 Months 31.8.2023 Restrlcted Total TOTAL INCOMING RE80URCES 239,635 242,835 TOTAL RESOURCES EXPENDED 2D7,717 1,292 209,009 Ng1 Incomingl(outgoing) re$ourc$s bofor9 transfers 31,918 1,908 33,826 Gross transf•rs botw86n fund8 Net Incomlngloutgolng rgsource8 beforo Qthor r8cogni¥gd gain5 0nd109ge5 -23,001 8,917 .23,001 10,825 1,908 other reoognised gainsllosses Nèt movomènt offund8 8,917 1,908 10,825 RECONCILIATION OF FUNDS FUND BALANCE 1st Septombor 2022 102,852 102,852 FUND BALANCE carriod foTward 31st AUGUST 2023 111,769 1,908 113,677 318t August 2024 Actual 12 Months 31.8.2024 Restricted Pre. School Actual 12 Months 31.8.2024 Restricled Blle51z9 Church 10,800 Actual 12 Months 31.8.2024 Restrlct8d Total TOTAL INCOMING RESOURCES 248,017 258,817 TOTAL RESOURCES EXPENDED 236,057 4,582 240,639 Net Incomlngl{outgoing) resources before transfgrs 11.960 8,218 18,178 Gross transfers between fund8 Net Incomlngloutgolng rogourc08 before othar recognlsgd galns and losses -24.501 -6,323 -12,541 6.218 other recognised gainsAos8e8 N9t rnovement ol fund8 -12,541 6,218 -6.323 RECONCILIATION OF FUNDS FUND BALANCE 1st September 2Q23 111,769 1,908 113,677 FUND BALANCE carrled forward 31sl AUGUST 2024 99.228 8,128 107,354
BRAMHALL METHODIST CHURCH INCOME AND EXPENDITURE ACCOUNT Summary of Genaral and Property Account Actual 12 months 31.8.2023 Actual 12 months 31.8.2024 Total Income per detalled Income and Expendlture Account 224,519 242,738 Total Expendiluro per detalled Income and Expendllure account 230,686 226.528 Surplu8lDeficit for the year -6,147 16,212 -6,147 16,212 Net Surplu8lDeficit for the year .6,147 16,212 -6,147 18,212 .6,147 16,212 FUND BALANCE 1st September 2023 Transfer to Property Renovation Reserve FUND BALANCE carrfed forward 31st August 2024 37,344 -4,736 26,461 26.461 .15,000 27,673
BRAMHALL METHODIST CHURCH INCOME ANO EXPENDITURE AcGouMr Ganaral and Pvop8rty Account Notes Acfual Actual 12 months 12 months 3110812023 3110812023 Actual 12 months 3110B12024 Actual 12 month5 3110812024 INCOME Worshlp, Proygrand Explorlng Chrl$tl8nlty Donations and leyades rDt&l Other 4,074 4,611 4,074 4,611 Chlldren and Young People Fun Club Total Othgr 2,000 938 2,000 938 Fellowshlp and Supportlng Llfe $ Joumfjy Halle Coneerts Other 24 Total Courso and Events World Nel9hbourhoodand Communlty Resourcos Planned Givlng L008e Cash Income Tax Rafund Total Offerlng and Tgx Reclaim 111,646 3,366 27,492 116,374 2,041 32,331 142,504 150,746 Contributions from Church organ18aUons - Church Centr8 Contribution8 from Church organisations- Cenlrepoinl Room Hire external Church Centre Room Hire extem81 C8ntrepoinl Fees Ground Rent and Sundiy TolalProperlylnGome Bank Interest 25,595 17,700 3,835 25.221 378 26,962 16,800 11,150 27,914 2.007 75,115 84,833 826 1,586 Total interest and Investment Income other 826 TOTAL INCOME 224,519 242,738
BRAMHALL METHODIST CHURCH INCOME AND EXPENDITUREACCOUNT 13ener8J PropertyAccount Noto Actual 12 months 3110812025 A¢tual 12 mtsnlh 3110e12023 Actual 12 monlhs 3110812024 Actual 12 months 3110812024 EXPENDITURE WorshlpiPray8r.ChrF$tl8nllyExplorgd Copyrlghl Lls¢ns05 Alpha C8tèThng and Coffee Plano, Micropthnes, PrDla¢tor Chrfstmas Decoratlons Palm Crosses Prayer handbooks and other bcoks Flowers and Plan15 Sundry rotal 0th8r 1,563 285 41 502 55 361 186 433 3,781 3.781 Ghildr8n and Youngpeople Junior Church Fun Club K4es8y Church Youth Events Tol*l Other 563 1,266 357 199 848 1.775 Fellowshlp 8nd Supportlng Llfe's Joumey Llving Llfe lo the full Lent LtUr99 Alethod13m In Bramhall boDk Jubllee Halle Uldmale Book Club Other Tot81 Couysg andE¥ent¥ 486 435 Pasloral A¥sl$tanc? rotBI OtlJ¢r WorldNel9hbourhoodand Ctwnmunity Eco Fesdval Praylng for our plan&t other Total Grants and Donations Outreach Royal Brflish Logion Poppy Appeal rotal 0th8r 919 91 1,456 Resources CircuiÈAss8ssmont, PaslorandFafflily WDrkor and adn7lnlsÈr&tor 149,564 141,215 H82t, LSghl and Power Water Cleaning Insui&nre S8fviGing Chlef Renl and Securlty MalnlenarKe and Repalrs 9,113 1,670 24,052 8,283 3,911 13,170 2,229 27,275 8,001 4,009 19,997 15.074 rotal Propgrty Costs 87.026 69,758 Prlr)tlng and Statlonery Publlclty Telephone and Infernel Audlt and ac¢ountsn¢y Educatlon and Tralnlng 8ank Charges and PayTDII Fees Mlnl$ter Expenses Sltyaming arn1 other computer oth8r Sundrfes Total Runnfng Costs 2,063 127 3,D21 1,402 263 1,5g9 170 3,947 1,294 30 928 114 673 8,095 8,641 TOTAL EXPENDITURE £230,666 £226,526 15
BRAMHALL METHODIST CHURCH BALANCE SkEET 31sl AUGUST 2024 A8At AsAt AsAt 31 Augu8t 31 Augusl Note$ 31 August 31 August 2023 2023 2024 2024 CURRENT ASSETS Investmonts Trust F 2.727 4.928 C8$h DepDgIt ICFB Geraerall Depo$lt ICFB Property) Deposlt ICFB Cenlrepoint Legaoy} 15,329 &, 2,831 . 29,635 2,980 Thrlft Shop and Cofte8 Shop Pr&SGhDol General and Property 44,294 113,285 12,480 54.943 101.209 14.705 Cash In hand IOD 100 188,388 203,572 Debtors General Pr6ChoOl 10.885 4,393 12,898 3,155 15,278 16,051 TOTAL CURRENT ASSETS 206,393 224,551 CURRENT LIABILITIES CRÈDITOAS General Pre-'S¢hog1 6,503 5,909 4,895 5,136 12.412 10,031 NET ASSET8 £193,g81 £214,520 REPRESENTED BY. Gèneral and Proberty Accotsnt Propttrty RenDvatlon Re88rvé Th'rlft Shop,. Sp"8clal ProjgGtÉ R&serv6 Coffee Shop Bileslze Fund Pro-S¢hool 26,461 27,673 15.900 19,119 10 9.550 25,174 10 1,908 111,769 11 9,550 33,523 99,228 £193 g81 £214,520 Slgned.c)ri' behalf ol Church Councll Sarah Parkln Minlster John Sandford Flnanc8 Co-ordlnator g Aprll 2025
Bramhall Methodist Church Cash flow statement for the year ended 31 August 2024 2023 2024 Statement of cash flows Cash from operating actlvltle5 Net cash Generated in operatlng activities 6,791 15,799 Cash flows from investlng actlvltles Dividends,interest and rents from investments Proceeds from the sale of property,plant and equipment Purchase of property,plant and equipment Purchase of intangible assets Proceed5 from the sa le cf investments Purchase of investments Other 826 1,586 -78 -2,201 Net cash provlded by investlng actlvltles 748 -615 Cash flows from flnanclng actSvltles New borrowing Repayments of borrowlng Net cash used In flnancing activities Change In cash and cash equivalents in the reporting period Cash and cash equ ivalents at the beginn ing of the reportlng perlod Cash and cash equivalents at the end of the reporting period 7,539 15,184 180,849 188,388 188,388 203,572 2023 2024 Reconclliation of net income to net cash flow from operating actlvltles Net income for the reporting period l as per statement of financia l activities) Adjustments for; Depreciation and amortisation charges Profit on the sale of fixed assets Loss on the sale of fixed assets Ga ins on investment5 Dividends, Interest and rents from Investments Decrease/lincreasel in stocks Ilncrease)/decrease in debtors increase/{decrea5el In credltors 5,805 20,539 -826 -1,586 2,689 -877 -773 -2,381 Net cash Generated In operatlng activities 6,791 15,799 2023 2024 Analysis of cash and cash equivalent Cash in hand Short term deposit Iless than 3 months) Total cash and cash equlvalents loo loo 188,288 203,472 188,388 203,572
Bramhall Methodist Church Accounting policies 1 Basls of Ac¢ountlng Th8se accounts have bean proparad on the basls of historic cost (except that Investmenls are shown at market valu8) in accordance with Statement of Recommended PractlC6 (SORP 2005) and the Charities Act 1993. There have been no change8 in accounting policies in lh8 ygar. 2 Fund A¢¢ountlng General funds are Unrostrictad funds whlch ara avallable for use at the dlscretlon of Church Counc51 In furtherence of tho g6n8ral objectives of the charity and which have not be@n deslgnatad for other pury)oses Daslgnated funds comprise Unrestricted fijnds thal have been set aslde by Church Council for particular purposes, Tha alm and u8& of each designat8d fund Is sgl OLrt below. Restict8d funds are fund8 that are to be u8ed in accordanc8 with spgcllic ra9trldtons imposed by donors or whlch have been ralsed by the Charlty for partlcular purposes, The aim and uses of each Restriot6d fund Is sel out below. Endowment Funds ara r8Strtct8d funds r8pr888nling gifts wherg the Capital Is normally unavallable for spending and the income from which is either Restricted or Unrestrict&d. D8slgn81gd Funds Thrift Shop The Thrift shop funds shows th8 actlvlly ofthè Charlty shop run by the Church. The surplus98, aftar payment of a contribution for the upkeep of the premlses and charitab16 donatians made by th8 Thrift shop Commtttge. have been deslgnated by Church Councll for use In special projeGts and not for the normal running costs of th8 Church. Such speclal proleds should have widespread support amongst the membership of the Church and currently include supporting youth work in the villago of Bramhall as well as donations to local and intemallonal charities as from time to tim8 detemiin8d by Church Council Coffee Shop The Coffee Shop fund shows the actlvlty ofthe Coffee shop run by the Church, and staffed by Volunleers fram most of tha Churchos In Bramhall. The sury)luses after a contribulion towards the premlses cost and moneyfDr the development and 8quipm8nt of Ihe shop have bgen designatgd by Church Councll to be given to support Chrlslian projects preferably but nDI exclusively in Bramhall and the ]Md8r Stockport and Manchestgr area. Property renovation The Property Renovatlon fund represenls funds set aside from prewous SuluSeS and designated by Church Councll for major rèpairs to the suite of Church buildings Restlcted Funds Pre-SGhool The Pre-school fund shows the activlty of the Pre-school run by the Church. Any surpluses dfter payment of staff and othar costs Includlng a contribution towards premises costs ar& to be used to support the Pre-school. Bite8ize Fund Bitesize is a project run by th8 Church to 8UPPOrt mi88ion and witness on tha Coleshaw Farm astata. The fund r88pr&s8nt grants and donatlons speclflcally for thls project less costs incurred in delivering it.
Accounllng pollcles contlnued 3 Incoming Resources All incoming resources are Included in the Statement of Flnanclal ActlvStles when the charfty Is legally enlltled lo receive the income and the arrount can be quantified reasonable 8c¢uracy, Incomlng resources are rec8iv8d In cash from dDnatlons, church actlvlti@s, grants and propgty Incomg. Grants recelvable are accounted for In the perlod In whlch they are awarded and are allocated to the fund to whlch they relat9. Cash donatlons,Thrfft shop,Coff66 shop and Pr8-School Incom& are Inoludad In full In thg Stat8m8nt of Flnancial Activiti86 on a receivable basis. Contributlons towards preml88s costs by Th)1ft shop, Coffee shop. Pre-school and other Church organl$atlons are treated as Income and expendlture in th8 Income and expenditure accounts and as a transfer in the Fund accounts . Incoming Resources are allocated to the activity to which they re18te, as set out in the Church Vision document. Incornlng resources from general congregatlonal glvlng and from Premlses Income are alocated to the Resources 8Ctiwty. 4 Rosourc88 Expended All expenditure Is accounted for on an accruals basis and has been included under expense categories that aggregate to the actlvlty to whlch they relate, as set out In the Church Vlslon document. Costs that underpln all the varfous actlvltles such as Mlnlslry and Premlses costs ara shown In thg Resources actlvlty. Grants pay8blg are charged in th8 y8arthalth8 offor is m8d8 8xcept in thos@ C88@s wh8re th8 offer is conditional, such grants being recognised as expenditure when the conditions atlaching are fulfilled. Grants offered subject to condltlons whlch have not been met at the year end are noted as a commltment, but not accrned as expendlture 5 Inve8lment8 Investments are stated at market value at the balanc& sheet date, The Statement of Financial Activities includes the net gains and Ios8e8 arising on revaluations and disposals throughout the year. 6 Tanglble Flxèd A8SOts The Church and associated building are legally owned by the Methodist Connexlon. The local church charity does therefore not own Ihe buildings nor are they entitled to any proceeds on sale. Therefore these chadty accounts do nol Include any value forthe Church and associated premlses. All axpandltura on th8 Church Bulldlngs is Iharafor8 conslderad 88 malnt8nanc8 and charged to tha approprfats fund account in the year it 58 incurred. All expenditure on Office equipment and Machinery is written off as incurred. 7 CommunlonlSp8clal collectlon8 Speclal ColSections are taken regularly for other orgalnsations and Charities, Such collection money does not form part ofthe Resources oftha Church as any mon8y held Is due to be pald ovar to the organlsatlons collectsd for. Note 2 gives a memorandum record of the Collections during the year. 8 Gifts in KindNolunteers Glfts in klnd, particulary gifts to the Thrift Shop, and Voluntsar tlme are not valued In thase accounts. because of the difficulty of identifylng and valuing them.
BRAMHALL METHODIST CHURCH YEAR ENDED 31st AUGUST 2024 NOTE8 TO THE ACCOUNT8 Actual 2023 Actual 2024 Grants INorld Nelghbourhood and Communlly Food4hungry 228 228 228 228 Speclal Collectlons Wellsprlng AcliDn For ChildTen Blg Feed Chrlsli8n Aid CAP Foodbanks MIND World Mlsslon Easlgr Egg appeal Malhodist Mlssion In Brltaln Hurnan In Need Wallhew House Boaz Trust Warm Fund All We Can Dec Turkeylsyria S8ash811 Trust Melhodisl Homes Alzelmers Notional Literacy Messag& Tru8t Leprosy Compasslon UK Sri Lanka Sl Anns Hosplce Toy s8rvl¢elShoebox Bf(e8ize 787 1,119 685 1,801 200 8,593 60g 580 270 1,487 828 180 6,521 279 301 689 528 1,oe3 2,21g 261 548 858 845 525 75g 537 815 271 so 165 727 166 8f7 640 550 554 1e,099 21,556 Creditors Propgrty Accruals Other Accrua15 Pre-school PAYEINI 1,872 4.831 5.909 -1,904 8,79g 5,136 12.412 10.031 Dobtor$ Glft aid re1vable Property and Gen8ral Pro School 10,635 250 4,393 15,278 12,475 420 3.155 16,050 Genoral At Start olygar Surplu$llDeficitl from General Account Transfer To Properfy Renovallon R&serv8 At and of yaar 37.344 6,147 4,736 26,461 26,461 17,332 -15,000 28,793 TnEtst Funds There ar8 no separate r8slricted trust Funds. Ail legacies which are held by TMCP are for general use and Iherefore have been taken Ihrough the general account,
BRAMHALL METHODIST CHURCH YEAR ENDED 31st AUGUST 2024 NOTES TO THEACCOUNTS 2023 2024 Propgrty ReTrovatlon Roserve At 8tart of year Grants and donallons Expendllur8 on tho back h811 760 1,100 .8,586 Transfer frorn General account At oncl of year 15000 15,OOD 3llslx• Chur¢h At start of yèar Incom Caleb Grant BMC Thrlft Shop Communion Colle¢tlon Indlvidual donallons Total InGOn7e Lgss Expendllurg Food and Hospitality Room Hlre M8dla Equlpmenl and Llscence Publicity and promolion Chlldran and Junlor Church Sundry rolal Expendlluré At end of year 1.908 6,000 3,000 550 1,250 10,800 2,000 1,200 3,200 1,350 840 1,113 883 71 325 4,582 8.126 1,020 24 1,292 1,908 Spg¢lal prolocts ror¥* At start of year Transfèr from Thrlft Shop The Mill IMillenniuJn Youlh Coffee Bar} g,550 9,550 Hotshols At end of year 9,550 9,550 aj
BRAMHALL METHODIST CHURCH THRIFT SHOP AND COFFEE SHOP ACCOUNTS YEAR ENDED 31st AUGUST 2024 Note 10 THRIFT SHOP COFFEE SHOP Actual 2023 Actual 2024 Actual 2023 Actual 2024 INCOME Sales Donation Miscellaneous Income 39,922 820 44,655 135 28,934 31,693 110 145 TOTAL INCOME 40,742 44,790 28.934 31,948 EXPENDITURE Occupation Charges Coffee Shop Supplles Churches Together Bramhall and Woodford Strawberry Tea Equipmentfor Premises Mlscellaneous Expenditure ContributiDn to Coff89 shop works 9.300 9,300 7,500 6,269 3,500 7,500 e,215 3,500 58 150 820 101 218 870 6,966 6,384 TOTAL EXPENDITURE 10,328 10,489 24,235 23,59g SuTpIu51Deficit for the year 30,414 34.301 4,6g9 8,349 Community Grants and Donatlons 28,500 32,000 1,914 2,301 4.699 8,349 Transfor Transfer Speclal Projects Rèserve Balan¢e for year 1.914 2.301 4,699 8,349 Balance 1.9.2023 17,205 19.119 20,475 25,174 BALANCE 31.8.2024 19.119 21,420 25.174 33,523 DONATIONS Brought Forward Parkinsons UK Air Ambulance North Wesl The Veterans Charity Uk Bowel Cancer UK Support Dogs Mary's Mea15 The Wellspriny Stockport Sightsavers Pracllcal Actlon British Red CK)ss.Gaza Ikasi Youth 17,000 1,000 1,OOD 1,000 1,000 1,000 1,000 1,000 2,000 2,000 3,000 1,000 Embrace the Middle East St Anns Hospice Together Trust Centr8 Bèechwood Cancar Car AGtion Celebral Palsy Copp@rdale Tru8t British Red Cross Ukraine appeal BMC Blteslze Church Macmillan Cancer support Signpost Stockport Car8rs Derian House Childrens Hospice Disabllty Stockport cio S88sh811 Trust carryfoward 1.000 1,000 1,000 1,000 1,000 2,000 2,000 3,000 1,000 1,000 1,000 1,000 1,000 17,000 TOTAL 32,000
BRAMHALL METHODIST CHURCH PRE-SCHOOL STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 Note 11 INCOME 2023 2024 EXPENDITURE 2023 2024 SMBC Grants:. Total Applicabls for year Employment costs BMC rg Room Usage Education R680urcès stallonory & Sundd&s Chlldren's M8terlals Equipment & Resources Refunds of Deposits & Fee8 staff Tralnlng OutingB . Events, G1fts Staff & Children's uniforms 185,459 23,001 1,188 5,526 1,209 2,609 224 886 185,223 24,501 2,175 5,733 1,182 7,292 400 1,214 629 148,109 182.261 Fees Includlng d8pos118 Donations 89,120 63,272 500 Outing5 and Events Chrislmas FairlFundraising Chlldren's uniform8 Sundry Bank Interest 835 418 1,020 550 322 1,426 1,934 245 269 43S 492 Accountant's Fees - Payro11 l.T, Materials & Support orslod and safBguarding feos Flsh tank 1,743 3,546 334 720 720 1,170 720 Sundries Maintenance 2,929 N8t of Floa18 & 8xpgnse8 227,995 235,872 IDgflBl¢lSurplus on ordlnary actlvltles EIE 11,640 12,145 239.63S 248.017 239,635 248.017 Surplus on ordinary 8Gtviti85 11,640 12.145 Refurblshment and Renovallon 2,723 24,686 Nèt doficltl surplus for year 8,917 .12.541 11,640 12,145 11.640 12,145 FUND Athal 2023 102.852 8,g17 111,769 Actual 2024 111,769 alancg 1sl.Seplèmbgr 2023 IDefiBil}ISurplus for year Balanc8 31sl.Augusl 2024 99,228 Bank balance D&blors Creditor8 113.285 4,393 4,909 111,769 101,209 3,155 -5,136 99,228