BRAMHALL METHODIST CHURCH FINLNCIAL REPORT YEAR Ell)ED 31"AUGUST 2025
BRAMHfvLL METHODIST CHURCH FINANCIAL REPORT and ACCOUNYS YEAR ENDED 31sl AUGUST 2025 INDEX 1 Tr8£$ R8tK)rt 2 Indnd6n1 EXaminS ReFX>rt 3 Summary SOFA and Income and EXWMrrtte A(xY)u 10 4 InLThneAccount 14 Exp<Ure Ac(y)unt 15 6 Baance Sl* 16 7 Cash 0W statem&)t 17 8 ACIntIrj Folldes 18 9 Not to theA)Unts 10 Thrift Coffe8 Shop Acmunts 11 Pre-sthool AcmLJnts 23
Bramhall Methodlst Church Trvstees Report Vision and Mlsslon Bramhull Methodlst Church exists to serve Gods mission to go ond mke disciples oljesus Chrfst by being o church that longs to see people come to know and experience God's love throughout their Ilves, by the power oAthe Hofyspirit. Fulth: We exist to help people encounter Gods love. and be a church where faith Is nurtured, explored and expressed in different ways. People: We exlst to help people grow and learn as Christians. where everyone has a part to play, an¢J is encouraged and supported. Mlsslon: We exist to make more followers of Jesu5 Christ. enabling Go(Ys love to be relevant and accessible to everyone. Communlty: We exist to show Christ-like love to our community and beyond , reach out to the marginalised. and be a voice for the VOIleSs. Lffving out the love ofjesus reinforces our belief in the relevance of the Christian message today. Achievements and Performance Bramhall Methodist Church is a welcoming church of around 230 members that reaches out to the Bramhall Village Community with a wide Tonge of opportunities to nurture faith and to Sha fellowship. It 15 a registered charity, part of the The Methodist Chvrch in Britain, one of ten churches that make up the Bramhall and Wythenshawe Methodist Circuit. and a member of the eight-strong inter- denominational Churches Together in Bramhall and Woodford netsvork that promotes unity among Christian Churches. The church is also connected to the Me55y Church movement that fosters informal. family-friendly worship for those who might shy away from more traditional church services. The numerous charitable and socially responsible causes it embraces include: Christian Aid- that fight5 to bring an end to poverty around the world: Fair Trade- which aims to secure better prices. decent workin8 conditions and fairer temis of trade for farmers and worker5 in the developing world.. Action for Children- a charity actively supported by the Methodist Church that strives to make life better for the UK'S most vulnerable children and youn8 people. Eco-church: A Rocha UK'S award scheme for Churches-we hold the silver award, recognlslng the importance we place on caring for God's world. We aim to be a church that Ilves out the love of Jesus, where everyone can.. belong and feel at home,. discover and grow in faith- recewe 5UPPOrt for daily life: contribute and get involved in church lrfe.
We assess our performance under 4 domalns las set out in the Income and Expenditure account).. Worshlp Prayer and Christianity Explored; Children and Young people: Fellowship and Supporting Llfe's Joumey and World Neighbourhood and Communtty. The annual report whlch is filed with these Financial statements sets out in detail the attNlties 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 activities are regular worship; service to the Communitythrough the running of a Pre-school lin the Church centrel and a Coffee shop and Thrift shop lin the Centrepoint buildingl.and hiring out our facilities for CDmmuntty activities. WorshFP Pruyer and Christianlty explored We currently have around 230 members. Worship services in our main building are held weekly on Sundays and Thursdays. These are mostly live-streamed and services in church can also be heard by phone. Worship takes a variety of traditional and contempordry forms. with Connect. our more informal service. taking place Sn Centrepoint. A relaxed and infomial evening service is held on the first Sunday of the month in the Welcome Area. Messy Church is a very different format designed for families and takes place monthly. A short informal seNice is held in the Welcome Area on the 3 Sunday in the month at 3pm13' Sunday@31, followed by refreshments and fellowship. There have been some joint Sunday morning service5 With Connect, alternatin8 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 services. Weddin& Funeral and Baptism services are held as required. We regulady meet in small 8roups to explore ourfaith with over 100 members attending Life and House Groups regularly. Prayer Is a vltal aspert 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 meeting 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 8roup5. We a150 run otherspecial classes. Children and Young People As well as our regular Sunday morning Sunday school. including Tribe and Trailblazers, we run a monthly Messy Church sernice attended by over 15-20 children and their parents. We employ 3 part time Children and family worker who is rtrinvigorating our work with 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. We run Seedlings for Pre-school children and offerfs a lively and engaging environment where children can play, participate in craft activitie5 and enjoy storytelling sessions. The Church is also linked to: 12 Bramhall Rainbows; Ilth and 12 Bramhall Brownie5: and 11 Bramhall Guides.
In addition, the Church runs its own Pre-school, rated 'Good' at Its last Ofsted inspection. Thls has been open throughout the year. Fellowship ond Supportlng Llfe's Journey The annual report Sets out the many acuvities of groups that meet to give fellowship to one another. These range from choirs to rambling and everything in between. Our Pastoral care visfcors continue to provide a hugely valued service to individuals across the church family. World Neighbourhood and Community and Mission During the year Bitesize Church continued to share the good news of the gospel on the Closhaw farm estate. On the second Sunday morning of each month locals gather together for brunch, a chat, informal worship and a short message. A small communtty of God's people 15 now establlshed and growing. We are excited about how God is going to lead us in the coming months. If you would like to know more, please emall the church office. The Coffee shop provides a service to the local communlty where people can meet and chat. It continues to welcome customers from 10-15am-12.30pm six days a week. It serves a variety of beaA-to-cup Coffee. Tea, Hot Chocolate, freshly baked scones, toasted tea cakes etc. by willing volunteers in a friendly atmosphere. The Thrtft shop provides an opportunity for rtrcycling goods a5 well a5 being a point of social contact. As a charity shop it sells goods at reasonable prices and Supports other charitie5 With specific goods, e.g. Manchester mission wtth wam) men's clothing. After a donation to the Church, for use of the premises, money raised by the Thrift shop is distributed to local, national and international charities, giving some £39,0 in the year to 31 August 2025. The accounts contain a record of the giving to charity. Communion Collertions are held monthly to supw)rt a wide range of Charitable and other good causes. In particular, the Church supported two local foodbanks raising over £6.900 and at Christmas we raised £1.895 through donations to the Wami Fund, to help families in the Brownley Green area of Wythenshawe to top up their gas and electricity meters. Moss Hey Primary School continues to SUPPOrt our foodbank projert through donations every half- term as well as their annual HaNest Festival. Other aciivities include the Thursday Club for older people. The past year has been a Special year for Thursday Club as it celebrated its 40 anniversary a huge party of members. volunteers and old frieftds was held at which a letter congratulating us made the day even more special. Two weeks later, a further letter of recognition was read out from the speaker in the House of Commons. We also host a repair cafe on the first Saturday of the month. Flnanclal Revlew The Charity recorded net Outgoing resources of £l.05512024 Incoming £1,212) on the General and Property unrestricted reseNe and in total. including designated and restricted funds. a net outgoing of E15,65212024 incoming £20.5391.
Financlally, we have seen Income from hiring out our property. slightly reduce, cornpad to the previous year. We also saw Small reduction in total congregational 8Nin8. In the year we received a legacy of just over £23,000. Unrestritted fund5 have increased to £112,05112024 £107,166). Of these fvnds £9,07812024 £15,000) 15 reserved for tUre maintenance, repair and improvement to our suite of building5. The Increase is primarily due to a surplus of £16,654 on the coffee shop account for the year. We used £5,922 ofthe property renovation reseNe and £4,792 oftheThrift shop reseNe. Building developments There were no significant building projects in the year and spendin8 was restricted to regular repair and maintenance. Restricted funds.. The Pre-school is treated as a restricted fund and hold5 a reserve of £61,937 {2024 £99,228) a reductlon of £37,29112024 decrease £12,541) compared to the previous year. The reduction arose due to, an imbalance between staff reurCeS and children: this ha5 been corrected in 2025126. The previous yearfs reduttion was due to spending significant sums on refurbishing the outside play area. Income 5pecificalty raised for Bitesize church and expendtture on Bitesize Church has been shown in a Restricted fund. Policy on reseNes The church council approves a detailed reSee policy each year for each of the unrestricted and restricted fLJn(Ss. In summary the General and Property reserve is set at a level to absorb the occasional yearwhere this account is in deficit. Other designated reserves for the Thrrft shop and Coffee shop a set to provide working capital for those operations and a hedge against the risk of equipment failure or the crystallisation of other risks The Trustees are con5CIOU5 of the significant suite of buildirkg5 that they are responsible for maintaining. Over the last five years significant spending has taken place from the Property novation reserve and the Trustees consider that this reseNe needs strengthening to make sure that the building5 can be maintained to their current high standards, however that Wa5 not P055ible this year and around £5,000 was used from the renovation reserve for significant repairs, but it remains an aspiration to strengthen this reserve. Principulfunding 50urce5 Donations from the congregation. donations from Prfrschool, Coffee shop and Thrift shop to reflect pMiseS use and room hire fees from outside organisations. Investment policy und Objectives The Charity invests surplus funds with either the Trustees for Methodist Church purposes ITMCPI or the Centrdl Finance Board of the Methodist Church. Al investsnents are cash based.
Plans for the future People Sarah Parkin remains our Minister. Our staff remained the same in the year, with: Jo Smith as our part-time Pastoral worker, Catherine Armstrong is our Children and Family worker and Rachael Pennells our office administrator. Strurture• govemance and management The Methodist Church is constituted under the Methodist Church Act 1976. The local Church is part of the national Methodist Church {the Connexion). The local church's property is held on Model Trusts by the Custodian Trustee, The Trustees for Methodist Church Purposes. Management of that property, and responsibility for the local church's spiritual and financial affairs, 15 delegated to the local Church Councll to act as Managing Trustee. Bramhall Methodist Church is a registered Charlty number 1130747. Recruitment and oppointment of trustees Some members are appolnted to Church Council by virtue of the office they hold within the lrfe of the church. The Church Council 15 responsible for maktng such appointments. The Church Stewards and representatives of the congregation are appointed at the Church Generdl Meeting held in early summer each year. Induction and Training of Trustees Trustees are periodical reminded of their legal obligation under Charity law. Organisatlonal Strurture The Managing Trustees administer the charity. They meet at least twice a year. There is a Resources Committee that has delegated powers to deal wtth finance and property matters, plus other sub- comrrtittees that meet regularly. A proportK)n of the Trustees are apFX)inted each year by those attending the Church General meetin& held usually in April, and which all members are entltled to attend and vote. According to the rule5 and regulations of the Methodist Church such trustees normally serve for a maximum period of 6 years. Major Rlsks and rnanagement of those rfsks The Church Council has a range of policies. which are updated regularly. covering the following areas. Safeguardin& 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 lonser-term risks are the increased age of the congregation and potential for large repair and maintenance c05t to the buildings. In respect of the former the Church continues to work to Spad the gospel and in respect of the latter formal independent inspertions are done every 5 years. Public Benefit The Trustees confirm that they have complied with section 4 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission for England and Wales. Trustee5 The trustees who Served during the year a as follows= Catherine Arnistrong John 8envie Gillian Day Nigel Day Sue Graham Christine Hall lan Hall Claire Lee Carole Lomax Kenneth Low Roo Lumb Lynne OMIton Sarah Parkin Anna-Louise Power john Sandford Ali50n Thornley John Thomley Approved by the Trustees on 18 June 2026 and signed on their behalf byi Reverend Sarah Parkin- Trustee
Independent examiner's report to the trustees of Bramhall Methodist Church I report to the trustees on My examination of tbe accounts of Bramhall Metkndist Church for the year ended 31 August 2025. Responsibilities and basls of report As the charity trustees of Bramhail Methodist Church you are responsible for the preparation of the accounts in accordance with the requirements of th¢ ClJaTities Act 2011 ('the Act,) I report in respe¢t of my exatnination of Bramb1 Methodist Church accounts carried out under stion 145 of the 2011 Act and in carrying out my exatnination I have followed all the applicable Directiolls Vell by tELe CEMrity Commission under section 145{5)(b) of tb¢ Act. Independent examiner's statement Since Bran]hall M¢thodist Church gross income ¢xceaed £250,000 your examiner must be a metnber of a body listed in section 145 of the 2011 ACL I confinn that I am qualkfied to undertake the examination because I a metnber of ICAEW, wbich is one of the lisL&l bodies. I have completed my examinthon. I COnfM that no material matters have ¢ome to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect ofBrallthall Metbodist Church as required by s¢ction 130 of th¢ Act. or 2. the accounts 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 Clwities (Accounts and Reports) Regulations 2008 other than any requirement that the aocowits give a 'true and fair view, which is not a matter Consider as part of an independent ¢xamination.
I have no concerns and have come acrnss no other matters in connection with the examination to which attclltion should be drawll in this report in order to enable a proper understanding of the accounts to be reached. J. P. Roper FCA Illdependent examitier I l Riverview The EmbaDkm¢nt Business Park Vale Road Heaton Mersey Stookport SK4 3GN 30 June 2026
BRAMHALL METhODIST CHURCH Statempnt of Flnanclal ActlvlUe8 SUMMARY 31st August 2025 Actual 12 months 31.8.2025 Unrestrlcted Actual 12 Months 31.82025 R85trfct8d A¢tual 12 rnonths 31.8.2025 Toial In¢omlng Re$ourc88 IncDm8 from donalons and18gad Incomo from charttable a¢tlvites Investm8nt IrKK)rn8 172,667 123,818 1.966 17,357 201.010 1,024 324,826 1.966 TOTAL INCOMING RESOURCES 296.449 218.367 518.816 TOTAL RESOURGES EXPENDEth Charlt8bl¢ *£tlvltlas 315.353 217,115 532.468 N•t In¢omlnglloutgolngl rnsources b8fore tsansfers -16.WA 1,252 -15,652 Gro$$ transfarB b8twe8n funds N8t Incom1nOutll0jng re$oyr¢e$ befor• ¢)thgr Tgcognls&d galns and lows 4,88S -20.537 -15,652 Other gnISed galnslbsses Nel movemon¢ of fund8 4.885 -20,537 -15,652 RECONCIUATION OF FUNDS FUND BALANGE 1st S8ptsmbgr 2024 107.166 107,354 214.520 FUND BALANCE carrled fomrd 31$1 AUGUST 21725 112,051 86,817 198.888 31st August 2024 Actual 12 months 31.82024 Unrostrtctsd Actual 12 Months 31.8.2024 R8Strictsd Actual 12 month5 31.82024 Total Incomln9 Rosour¢e$ Income from dorrduons 8nd18gacl85 Income from Gh3rttable athites Investment Inc0rn8 155.357 121,232 1,588 10.8 248.017 166,157 369,249 1,586 TOTAL INCOMING RESOURCES 278,175 258,817 536,9 TOTAL RESOURCES EXPENDÉrh clwttable actlvluts 27S,814 240,639 516,453 NBt IncomlngUoutgolng1 resources bÉforÈ trÉnsf•rs 2,361 18.178 20.539 Gr055 tran5feTS bgtwÈ8n funds Net Incomlngloutgolng re50urcvs before other rt¢0otslsed gal and losse$ 24,501 26,862 -24,501 4.323 20.539 OthgT recognised gainsll05ses Not movement of fuDd5 26,862 4.323 20,539 RECONCILIAnON OF FUNDS FUND BALANCE 1st SBpt0mr2O23 113,671 193.981 FUND BALANCE Carrfed fowrd 3151 AUGUST 2024 107.168 107.354 214,520
BRAMTriALL IieTHODI8T¢HUNCH statement Of1 ActMIKJs 31•tAuG512o2s ActuHI lual 12 Months 12 Months 12 NDnl 31.8.2025 31.8.2025 31.8.2025 DInated De819Tr&1?d Coffe Pr RDn 38,087 t2 moth . 1211onth1 31.B2Q25 31.82025 UtUPSlrf¢ttyJ GBn& P 2'.6.716 q2 mDDths 31.8.?WS Total Thrtft TOTAL INCOAUNG RESOURCES 298.449 TOTAL RESouE5 EXPENDED 5.922 315 53 No(In¢¢mlnWltsyiwkn#l rMour£oAb•fornlr*Mfern -18MD4 ¢Jro88 Insr5 b6¢Wq fu NotlnMmsnglout#o1rt0 Wor••thwrnctyrJlB¢dualMaTrJ kno•
)0 4.792 ,922 Olher gal1(¥ NBt mr•VOmBTrtvffund• 1Q654 -5WZ 4.885 RECONCILLAMON OF FUNDS FUND BAL4NCE 1918eFknber202 33.523 1&0C0 FUND BAL1¢E caryled forward 31BtAUt)U8T2ty2S 28.ffi8 1&628 50,177 &07È 31BIAugu412024 Actual 12 Months 31.82024 Deglonatsd Prop Ren 12 31.BX24 uttwtrlc 12Monthg 31.82024 D¥IBAAtsd 12 Mortthg 31.52024 De¥lina Pn> 12 Month6 JI.8.2024 Dè9JnIièd 12 mont 31,82024 TOYAL INCOMklG PESOURCES 44,7 31.W8 278,175 TOTAL RESOUR¢ES EXPENDED 275,814 Netln¢ornlng1l19¢lrtg) N9¢>t•tran#t911 11.&)1 1849 2,361 Oross Iranths ru5 Net InrDmlnolputoolrtq tys¢ur¢bs b•l¢r• lWIR¥I lIarkleS 1S,thD 15,0 1212 8M49 la862 Nèl mDvomgnloffundB 1212 15.ow 2&882 RECONCILL4rnNOF FLIND5 FUND LNCE Isisèptsw*•r2023 16,461 2S174 FUND BAL4NCEcarrfedforyJard 31stAiN)UST2D24 27.6n 21.420 33,523 15MDD
BRAMHALL METHODE8T CHURCH siatemonl oIFl08n¢l81 AdvTIs RE¥TRICTED FUNDS suMy a025 318(Augu 2026 A¢bJ 12 Moths 31.&2025 Young Peopl& Actuol 12 Months 31,8.2025 Restrlctsd Tothl 12Month5 31.8.202S 12 Months 31A.2Q25 R6slrfc Blt•slzg GIrCh 13,357 Pr& gcho TofAL INCOPItrI(J RESOURCES 201,D10 4,QOLI 218,367 TOTAL RESOURCES EXPENDED 3,316 217 115 Notlnwmingl(tyLrtgplwl bgtorgtrar8 -12.TrJ 10N2 4.WO 1.252 OrD5B Iranstsrs bglwwn fvnd Not IncDmlnWoutgolng vesourcos Ixlwo r0coured galrwsaroj Iu56q -24.5D1 47.291 2.712 12.754 -21.789 .20,537 4.DDO {yherr8jnIsed gaInsfwe Nt movem¢nt olfunds -aT,291 12,764 4,000 -20537 RECONCILIATION OF FUND8 FUND BALANCE 1st STnb•r2024 Va228 8,120 107,354 FUND BALANCE c¥rf•d forward 31stALIQU8T2025 81.Yd7 80 86,817 31$tAu9t2O2• Adu81 12 Alonth8 31.8.2024 Atwal 12M¢ 31.8.2024 Rostrirte Yowg PeoplE Actual 12Mo 31.82024 31.8.2024 Rètytric¢8d Total S¢huol Church IC, TOTAL INCOMINO RESOVRCES 248.017 258.81Y TOTAL RE80URCEg EXPENDED Nei Incomlnglloulgolngl resourcesbufoTetrarth 11.9 6.218 18,178 Grogs transf•rs bBi¥l funds N•t irtomlngloutwln9 rnsowcsg b•lorn olhw wthlwlprt -24 -12541 6.218 Oihar rgniSeda[SI*XES9 Net movemet Dltrjnds -121 6.218 REGQNGILLATDN QF FLtND¥ FIJNO BALANCE 1st swtsrnbor 20fJ 111.769 113,677 FLIIIO 8ALANce carrfed forY+¥d318lAUGUST2024 8,128 107,554
BRAMHALL MEfHODIST CHURCH INCOME AND EXPENDITURE ACCOU Summary of General and Proporty Account tual 12 months 31.8.2025 Actual 12 month8 31.B.2024 Total Income por detail Incom• and EXpendIre ACurtt 262.365 242.738 Total Exwndlturo por detallod Income and Expenditure account 263,420 22e,526 Surplu8lDeficlt for tho year -1.055 16,212 -1.055 16,212 Not SurpluslDoficlt for tho year -1,055 16,212 -1.055 16,212 -1,OS5 16,212 FUND BALANCE 1st S$ptambgr 2024 Transfer to Property Ronovatlon RgsèTrp FUND BALANCE carrlgd forward 31st August 2025 27,673 26.461 -15,000 27,673 26,618 13
BlmALL METHODIST ¢HUR¢H INCOME AND EXPENDITURE ACCOUNT Not88 A¢lual 12 months 31108r2u25 Acal 12 month$ 311W2025 Actual 12 months 3110PJ2024 Actual 12 months 3110812024 INCOME Worsljlp. Prayer8ndExplorfn9 ChrtStlaftlty Donations and18oacAÈS Total Olher 25.924 2P.314 4,611 Chlldroft and YoungP•op Baby ChatISeIIn0S rol81 Other 1,427 938 1.427 938 FFllowshlp •ndSupportlng LffgJounRoy Halle Conerts (Ithgr 24 Tolal Course 8ndEverts WorhlNelglrt>outhood•nd C¢Jmmwilty Planned Glving Loose C85h Income Tsx Refv Totdl Offgrlng dnd TexR•clal 114,345 2,3 116,374 2,041 32,&31 148.743 150,746 Conldbuuons fvom Churth Orggnisalb-ChJr¢h CentsE Conldbuuons from Churth or9anatknl -Cerytr8wnt Room Hire external Church Centro Room Hlrg oknmal CentrepDlnt F865 Ground Rent and Sundry Total Propwtylncom8 Bank Interest 29m1 17M1 8,670 26.169 26.%2 16,800 11,150 27,914 Y24 2,CQ7 82.915 1,586 Tot811nter88t 8ndlnv8slmantlnc Othor TOTAL INCOME 261365 242,738
BRAMHALL METHLXJ18T CHURCH INCOME AND EXPENDrfuRE ACCOUNT Actuftl 12 moslths 311Cffj12024 12 mor 12 morths 12montr 31m812024 EXPENDITURE Wryshlp.PFayerlChrf8w1YEp1¢?ret{ Copyrlght Llcences pha Catedng Coffee Plano. Ml¢roph¢n¥s, P@ethr Chrislw.a3 De¢ty8tlor Palm Ctr)s3PS Praser ndbookS ert Flow&r& and Fyaftts Sundry Total Olher 324 41 18U 433 1.599 4215 3.781 Chlldren YowryPe Junlor Chur Club Me38y ChJrch YoLrth Evenls Toi&l Oth FellGwshlparflSuworUryLif6JaLvney livin9 life ID fvII Ler1Lerre5 melh0dm In BrMll 0 Jubllee Hailg uitimats Book Club 0tr.gr Pastoral AsslsbfK rotalolhvr 117 Eco FEsUwdl Fraylng forour pknt Oth Toial Grants 1.926 Rogl BrishLgknn PoppyApF Tot8lOlher 158.7(K 141215 H8aL LigM aj P WBter Cleaning Irtsurance SPrv1ng Chipl Rgntand Secwty Xlau]tgrwKg Rapars 13.170 Z22 27275 3,156 30279 5.Y2 69,708 Pting and Stavor Publltsly Tslephor 8rLd Intemet AUdand accounnCY Eaucalon and TrniThno BBnk Charges and P&wol Fees MlnlsE&rExperses sweamln9 and oLherEomputor Olhersundrley Tot•NRtsnnlng Costs 3.947 120 146 S73 &1( 8,541 TOTALEXPENDifiiRE EXI,420 £226,526 Is
BRAMHALL METHODIST CHURCH BALANCE SHEET 31st AUGUST 2025 31 August 31 Auuust Ngtes 31 August 31 August 2025 2025 2024 2024 CURRENT Assgrs InVtMents un 5.147 4,928 CS DÈposll{CFB Ger81) D8POStL ICFB Proportyl Dep)51t ICFB Centrepoint Leoacyl 44.247 3.115 29,635 2,980 Thrlft Shop Coffee Sp Pr&School General and Propèrty 16.V29 50,176 67.478 18,757 21.420 101.209 14,705 Cash in hand 100 100 203,572 Debtors G8n8r Pi&S¢hoo5 12,896 3.155 15.399 16.051 TOTAL CURRENT ASSErs 221.048 224,551 CURRENT LIA8ILlnES CREDITORS GBneral Prg-school 12,Q89 9.491 4,895 5.136 22,180 10,031 NEfASSETS 21Y8,868 £214.520 REPRESENTED BY.. Genaral and Property A(ts)unt PIoporty Re.nowaJon R8serve Th[Tr,._op. --" Spgclal PrDle¢ts R&%we Coff ShO_- Bitèsk£o Fund Pr&4chool YourvJ Peopl8 26,618 9.078 16':628 YI 27,673 15,000 21,420 9,550 33,523 8,126 90,228 5fj.177 1 20.880 61.937 12 4.000 £198,868 £214,520 Slgned on bthaifof Church cou1 Mlnlstsr . John SarwJfrJrd Finance Cord]rotOr D8twJ 30 June 2D28
Bramhall mhOdIst Church Cash flow statement for the year ended al August 2025 2025 2024 Statement of cash flows Cash from operatlng actlvltles Net cash Generatedllusedl in operatlng activkies -4,817 15,799 Cash flows from Inve5tlng acllvltles Dlvidends,interest and rents from investments Proceeds from the sale of property,plant and equipment Purchase of property,p13nt and equipment Purchase of intangible assets Proceeds from the sale of investments Purchase of Investments Other 1,966 1,586 -219 -2,201 Net Cash provlded by Snve5tlng artIVeS 1.747 415 Cash flows from flnandn8 adlvltles New borrowing Repayments of borrowing Net cash used In Ilnanclng artSvlties Change In cash and cash equlvalents In the reporting perlod Cash and cash equlvalents at the beginning of the reporting period Cash and cash equivalents at the end of the reportln8 perlod -3,070 15.184 203,572 188,388 200.502 203,572 2025 2024 Reconclliation of net Income to net cash flow from operating acthfftles Net Income for the reportlng period l as per statement of financial actNitiesl Adlustments for: Depreciation and amortisation charge5 Profit on the sale of flxed assets Loss on the sale of fixed assets Gains on investments Dividends, interest and rents from investments Decreasèllincreasel in stocks lincreasel/decrease in debtors increase/ldecrea5el in creditor5 -15,652 20,539 -1,966 -1,586 652 12,149 -773 -2,381 Net cash Generatedllusedl In operatlng adivlties -4.817 15,799 2025 2024 Analysls of cash and cash equlvalent Cash in hand Short term deposrt Ile55 than 3 months) Totsl cash and Cash equivalents loo loo 21,402 203,472 2(MJ,502 203,572
Bramhall Methodlst Church A¢countlng pollclos 1 Ba$ls of Accountlng These accouTts haw btsan prepar on tha bads of historic cosi{except that investmenls are shovffi at mark valu81 In accordance with Statem8nl of Recommended Practts (SORP 20051 and the Ch&riUes Act 1993. Therè have bo8n no changes in acunting policbs In the year. 2 Fund A¢¢ountlng Gan8ral funds are Unrgslrfcted funds which are available for use atthe discrntion of chh Councll In fijrtharence of the general obiecttvos of the charfty 8nd vknlch havè not been dognated for other purposes DeSnated fund8 COTnprise Unreslri¢ted funds that have tn set aside by Church Councll for paTUcular purposas. The aim and usa of gach destgnated fvnd is Set out b810w. Rèsucted funds ar8 fijnds that are to be used In accordance wlh specffic restsictions imposed by donors or which have beell ralsed by the Chadty for p8Cular pUoses. The alm and uses of each Restricted fijnd is Set out below. Endowment Funds are restricted fvnds reprgsentirffJ gtfl8 where the CapTtal is normally unav8ilabl& for 8p&ndlng and thg income from which is 8tth&r R8sMcJBd or Unr8strlcted. D8signalecl Funds Thrift Shop The Thrift shop fund8 8how8 th8 8¢t1ty of Ihe Charity shop run bythe ChuTch. The surpluses, after payTnent of 8 contribLrtion for the upkeep of the prgTnises and Gharttable donations rnade by th8 Thrift Shop Committee, have been designal8d by Church Coun¢il for us& in spedal prolecis and not forthe normal running costs of the Church, Sueh spec5al pmlects should have widespre1 8UPPOrt amongst the member8hip of the Church and CUTrentty Include supporting the Bitesize projert as tIl as donabons to local and international chariles as frorn lime to time determined by Church Coun1 Coffee Shop Thg Coffee Shop fund shows the actrty of the Coffee shop run by Ihe ChuTch. and staffed by Volunteer8 hr)m most of th8 Churches in Bratvhall. The surplLJses after a contribubon towaTds the premises cost and mon8y for the dev8lopm&nl and equlpment Df the shop have been degnated by Church Councll to givan lo support Christian proje(ts praferdbly bul not axclu8iveSy in Bramh811 and Ihe wder Stockport and Manchesler area. Pioperty rentsvatlon The Prop8rty R&novaUtsn fund r8pr858nts fijnds set aside from PTevk)us surpluses and designaied by Church Council fDr major repairs to th8 suite of Church buildings fi&stlrted Funds Pre-school The Pre-school fund shows the advity of the Pre-school run by the Chuth. Any surplu8e8 8ft8r payment of Stsff and other costs including a contribution towards premlses cosls are to us&1 to support the PrChOOl. Bit&sizè Fund Bitesize is a project by th8 Church to wpport mlsslon and wkness on the Coleshaw Fami estate. The fijnd respsent grants and donations spedficalty forthls prolect less costs incurred in dglivertng il. Young pgople in Bramhall During thè y8arth8 Church ce1Ved a donation restrict&J in use. with young people in Bramhall
Accountlng pollclg$ ¢MYnued 3 Incoming R¢8our¢g6 All incoming resourcgs arg indud8d in the Statèmènt of Financial Aclivities when the charity Is18galty onulled lo rgc&ive the income and th8 amount can be quanlified wth r8nab,e ac¢uracy. Incoming resourc85 are Te¢eived In cash from donalion8, church 8thti8s, grants and prop?ty income. Grants ra¢elvabla arè aC£Dunted for in the period in lch they alv awarded and allocated to th8 fiJnd lo whlch they retats. Cash donEllons,Thrift shop,Coffee Shop 8nd Pre-S¢hool Income are included in full in the S18tsm8nt of Flnancial Activiti88 on a receivable basis. Contributions toward8 prgmls&s costs by Thrift shop, Coffee Shop. Pre-S¢hool and other Church organisaOn8 aro trèated as Income and expendtturs in tho Income and expenditure accounts and 88 8 tr8n8fgr in thg Fund accounts . Incom1 Resources are allocatsd lo tho 8Ctivtty to vthich they relate, as sel out in the Church Ifislon drMent. Incoming resources from general congregational gmng atKI from Premlsès Incom8 olocated lo the Re50uTes advlty. 4 Resourcés Exp•nded All expenditur8 18 aGCOUnted for on an accruals basis and has bèén Indudad und8r expense calegories that aggregate to the aClty to which they r818ts, 8S Sèt out in the Church Vision document. Costs th8t underpln all the various activ18$ suth as Minislry and Premlses cost5 ar8 Sh(A in 1h8 Resourcès activity. Grants payable ar8 tharged In th8 year that the offer is madB except in those c85e$ where the offer Is condition81, SUGh grants b8lng recognised as expenditure when the condiuons attaching are fv1fi118d. Grdnls tsfférèd subject to condition8 which have not been met at the yearend are noted as è commitrn6nL but not accrued as exp8ndTturg 5 Investments Inv8Stments are slated at market value atthe balanc& sheet date. The Stat8ment of Finand81 A¢Uvlties includes the net gain8 a[ losses arfS1 on revaluabons and disp088ls throwJhout the year. 8 Tangible Fixed Assèts The Church and a88ociat8d building are legalty cym1j by the Meth(Kli5t conneOn. Tha local church charity does therefore not I} the bulldlngs nor aTe they entilled to any procèÉds on sale. Therefore these Gharity aGGounts do nct include any value forthg Church and assoaated pmises. All expendlture on the Church Buildings 18 thor8forg considered as maintenance and charged to the appmprfate fi&nd account in the y&8r it is in¢urred. All expandlture on Office ¢quipmant and Machinery 15 VKTtten ¢)ff a8 incurrgd. 7 CommunlonlSpo¢1al collectlons Speci81 CollèctTons are taken regularfy forother OTgainsabons and Charfties. Such collection money doès not fr)rm part of the Resources of the Church as any money hèld is due to be paid over to the OTganisab"Dns Gollected for. Note 2 gives a mtrmorandum rerrfy ofthe coll&¢tion8 during the year. 8 Glfts in KindNoluntg9 Glfts in kind, parliculary glfts to the Thrift Shop, and Volunieertime are not valued In these accounts. bopAUSe of the difficulty of identrfyTU and valulThJ Ihem. i¥
BRAMHALL MEfHODIST CHURCH YEAR ENDED 91$1 AUGUST 2025 NOTES TO THE ACCOiINTS Ath Athal 2024 Grants WL¥ld NoIghb(r1Dd nnd Commuhlty Food4hungry 228 228 228 228 Speclal Collwdlons 787 1,119 Acbon For Chm 'g F1 Ch75tlan Ahl CAP FOrbankS MIND WO Ea5tpr Egg appa Mthodlsi mis in Brnth Human ill Ne Bntlsh BoazTrust Wam Furbj All We ¢8n Mnmar 10D I,Ir25 14 7,539 200 8,593 e09 580 270 337 26S 4W2 1075 2.219 MelTrxKJIst Carefor Farnity rfe Currie OasL% Leyosy 727 679 188 707 StAnns HostscÈ Toy seelse1XJX Blleslze 817 550 19.115 21,556 Crodltorn Pr¢)pertyAcoruals rxher Atxxua15 Pr8-sthwl PAYEINI .1.W4 8.799 5,136 7,916 9,491 22,180 fO,031 Detytors Grft aid [1Vab Property Bnd G1 Pr8 Schocl 11.449 12,475 42Q 15,399 16.050 G¢ttèMI Stqrt of y•ar surplusl1DeftI from Gtnwdl Accounl Tr2nsfer To Property Rengvaboft Res¥6 Atend of year 27,673 1,055 26,461 16,212 -1s,)0 27,673 28.618 Trust FuNI$ re are no separate restiitsd trJst Furmts. Al legac*thICh we he try TMCP ar&forgenwai w aNt therefore that88ntaken through the Trrneml &ttJunL
8RAMHALL METHODIST CHURCH YEAR ENDED 315tALIGU8T 202S NOTES TOTHE ACCOUNTS F¥oporty R•nov8iion At gtsrt olyear R(M)fwwk Dralns 15.C(Kl Tran5fef frNn Gen1 aw(KJrt At ond olygar 15WQ 15,WO 9,07B Bltsize Church At Styrt glyèar Incorne and transfgFS Cal8b Grail BMC TrrlRSNIp Communlon Co111jn ChdstGhurth ColeslwlH&ndforth PCC Indfvidual donauons rot* Less Expgnditw Food and HO5Y Ylre MEdla Equlprn8Tht and L15cenre Publlcrty and promolon Mini%t&rarKI chr¢h tlme sdpport Children and juni Church Sundry Total ExpendftwB At end ol 8.126 1,W8 6.000 3.000 55Q 6.947 1,410 19.357 to.8 817 878 71 325 20.880 8,128 8pBGlal proth reserve At stsrt ofyear Translerfrotn Thiift Shop Th8 MFI (milnn Y¢Mrth Ctrffeè B8r) 9.550 Hotshots At and oly•ar 9,550 10 Analy51s ol IncomBfrom dDnaOon5 ar lagacle8 2025 2024 LegaleS 23.28 Donatlons 149.378 17,357 1S5,357 10.800 Total 172.667 17.357 155.357 10.800 21
BRAMHALL METHODIST CHURCH THRI SHOP AND COFFEE SHOP ACCOUKTS YEAR ENDED 31stAUGUST2 Note 11 ThRIFf SHOP COFFEE SHOP Actufftl 2025 Actual 2024 2025 INCOME Salg5 Donation G&llaneous Income 45,S 44.&fj5 135 35,960 31,693 110 145 127 TOTAL INCOME 45,586 36,087 31,948 ExPENDURE Occupat'on Charges Coffee Shop Supplie8 Churches Together Brarnhall and Woodford SL?wberry Tea Equipmenlfor PTemises Miscellaneous Expenditure Contllbutson to Coffee shop works 7.500 6,600 3.50D 7,500 6,215 101 218 870 1,766 67 6,384 TOTAL EXPENDITURE 11.328 10.489 19,433 23,599 Surp1uslDeffcitfor the year 34258 34,1 16.854 Communlty Grants and DOnaOn$ 39.050 4.792 2.YJ1 16,654 8.349 Transfvr Transferspeclal Prfects Re8ef¥B Balanc8 for y8ar 4.792 2,301 16.854 Balan 1.9.2024 21.420 19.119 33,523 25.174 BALANCE 31.8.2025 16.628 21,420 50,177 33,523 DONATIONS 8jh1 Fo.ward B?mhall & Woottrord Meth Clrcul * StArxlThys Boaz Trust NW Meth thst Stt**p)rt PrSIReC0Very SJnl8y Carlal Trt Hurnane ReS89h Trust Litue Lrfts House 2017 CeknpDlnt Soh) 24.550 8iteslze Church Detnentia UK MIND Lymphona ActK)n Raihvay Children The Sheltswbox TnLSt Actlon for Stammering Chikl Crohn's and Cobtus UK Haèmochromatosis UK Lif88har& Manchester Medecins Sans Frone[S Mission Aation Felh)wshlp Ag6 UK- In mernmory ofJoyce Clark Bramhall & Woodford Rotrdry Club sant8 float 8ritish Red Cro8S- Ukrain8 App8al DEC Emer98ncy Appeal for Gaza carryforward 3.ODD 2,000 5DO 500 500 509 1.ooa 1,0(K> 1.000 2,OfK) 2.orAI 50 2.wo Str)rt NHS FT Amnesty InEern8tiDnal Watera¥J Save the ChilJrBn FUT Poyntoi Goj menK>rfes 1.UOD 500 24.550 TOTAL 39.050 2T
BRAMHALL METHODIST CHURCH PRE-SCHOOL STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Notè 12 INCOME 2025 2024 EXPENDITURE 2025 2024 SMBC Gronts'.- Total Appllcable foryear Empbyment CDS. BMC Room Usage Childrens Consum8b18S StstiDnery & SurKIrfss ChikJr6 Equ'pment To5s resourgs Prof seM¢es ljowht.n Relur¥Js of DewJ5rt9 & Fe8S Slaff TnIng Outings. Events. Grfis St8ff & Children unKomis AccoJntarry and Bcrf)kkeplro l.T. MaieriaL8 & SuPrt orsted and safeguarYlit¥J fves Flsh tank Cl&anlng aThl Waste SuThJrfe8 RepalTS and Mwnignan QSing and mark8ting 191,15S 24,501 1,257 965 1.494 1.788 1.780 50 185,223 24.501 2,175 5,733 1,182 S,512 1.780 400 16D.(fr94 182261 ineludiNJ deposlts Donab'ons Outings and Events Chrlstmas FalrFundr8islng ChIrn,8 unKor Sundry Bank Interest 38,434 63.272 1.145 1,117 907 1,214 629 403 578 1,426 1,934 245 269 720 510 4*2 5,352 861 1.170 287 720 2,254 820 1,846 422 2,929 Net of Floats & expeTh888 238,301 .37,291 235.872 12,145 201,010 248.017 201,010 248,017 DefiCISUFus QD otdlnaryttmuea 47.291 12.145 RefvrbL8hmentand Renovation 24.686 Npt defficttl suYpluBforyear -37291 -82.541 -37,291 12,145 -37,291 12,145 FUND 202$ 99,228 2024 111,769 -12.541 Balance lsl.S6ptember2Q24 IDeficltySurplus for year 21stAugu5t 2025 61.937 Bank balanc Debtors CrÉdllO 67,478 101.209 3.155 -5.138 61.937