Charity registratioii niiniber., 1133699 Poynton Methodist Church ALJllual Report alld Finan¢ial Slatemei)ts for tlie Year Ended 31 August 2024
Poynton Methodist Church Contents RefeiEn¢e ]d Administrative Details Trustees, Repoit 2to9 Stateinent of Trust¢es' R¢sponsibilities io Independent Examinevs Report li statnent of Financial Activities 12to 13 Ballee Sheet 14 Notes to the Financial Statements 15to21
Poynton Methodist Church Reference and AdministrAtive Details Thwstees Rev. Dr. G Bdwards, Cbair S BrAdley. Se¢i¢tary J Robson, Treagurer C Ding, Steward A Batt¢rton, St¢ward J Ridgeway, Steward J Tiirner, Pastoral Secret R Drinkwat¢r, Finan¢¢ Committee G Freemall, Safeguardiug officer D Holm¢s, Propeity M Hawkyard, Worship J DriThkwater S Verghese B Dooley R Ratcliffe Z Dawson D Dippie RBaker Other Officers A Price, CiiGuit Sleward Prllncip#l Offlee The Civic Hall car park Parlc Lw) Poyntoi) Cheshire SK12 IRB Charity RegllstrAtion Number 1133699 Bankers Co-operative B71{ Pl¢ Independent Ei xamlnèr JP Roper M¢ICellens Chartered A¢unt8llts I l Riverview The Embankment Business Pai'lc Vale Roal Heaton Mersey Stockport Sl(4 3GN Page I
Poynton Methodist Church Triistees, Report Tlie I'i'ustees present the annual report togeth with the fmancial stat'ements of the chaLity for the year ended 31 AugLlSt 2024, Tbis was the flrst year wh¢n the Church Family was able to Come togeth¢r and woiship, stiidy alld socialis¢ in tlie Church building free from the restrictions aiid fea of Covid 19. As tiine went by, rn0 alld more of Olir members and others forn)ixJg part of that family i'eturned, feeling more relaxed mixing witli others without the inFLibitions of social distan¢ing and fa¢e masks. Objeetfives and activltleg Objects nims The Churcli Iw8 a Mission Statetnent which states that our Churcli Family ¢n¢ourag¢s everyone., - to come to woTship God who loves us to follow Jesus Chrigt our Saviour - to groW lll fellowship, joy and love, and to go out, share the Good News and serve in tlie World The Objects of th¢ Charity: To provide a place of worship, learning aiid c'illg, service, and evaLigelism iii the town of Poytitoll, in aCCordce with tli¢ g¢iieral purposes of the Methodist Cliurcli. To rnaintain a suite of premises suitable for the spiritual, educational and social needs of the tongregation and the wider coinmunity. Objectiv¢s, stralegiu. (Iclivities Staffing.. Diwing the year Poynton Methodisl Churcb initially employed two staff on a part time basis. There is curreiitly a cleaner wbo works 15 hoills per week atLd a churcli administr&toi'lsecret)ry who is co]Jtracted for 8 liours per weelc. The ChurGli relles on an artuy of volun¢¢ers for aay-to-day operatioi)s. Maijy of these highly skilled Trd knowl¢dg¢abl¢. MiiGh of th¢ Churcli inainteDat)¢¢ is carried out by some of those voliint¢ers. If a financial valu¢ were to be placed oil the time given freely by the many Vollteel,8 it would Ollnt tr> a signkficant sum. Provision of Facilities: Room hire is m&iaged by tli¢ Room Bookings Serr¢tary, wlio also as8lSts th¢ maiiy users of the preini5es. Roo liire provides a signifiLant proportion of the Church's incoine, as well 8s providing & vttniie for nwiy local or£anisations, These include: 3rd pO)tOn Giiides, 2nd and 7th Poyntoii Brownies, 2nd Poynton Rainbows, 'Epiphany music group, Icids Zone (aftei school and school boliday provksion'for Cliildren), Peak Pony Cliib, Poynton Male Voice Clioir, Sing Zest (adult choir}, Poynton Yoiith Brass band, East Cheshire Eye Society and National Childbirth Society. Bloom Baby, Tiny Tallc, Baby Yoga {relaxation claBS for preInt wumen} and tlie Pealc AiidLx Cycling Club, Vox-x {Church singiiig groiip) )d the Church Film Club. The premises kwe also used by oiir loc Medical Partnership for staff training. Page 2
Poynton Methodist Church Trustees, Report (continued) Working wÉth Children and Young Peopl¢'. Tbe area at the back of the church is arranged to provide a sp¢ for families with young children to stsy together in Church. It 18 furnished with child sized furniture and sofas with toys, books and musi¢al instnim¢nts. Recently, on Siindays wheii childreii are present. there is an area at the froiit of the ChuKh where ¢hildreii's activities take place, to enable those adults engaged with the childrai to participate in worship. If fajnilies attend Cliurch oil a Sullday when theie is no fomial teacbing, there is ahvays a volunteer aTrang¢d on a rots, to b¢ ready to engage and ensure a welcome to families ]d cbildye Breakfast chLirch has now been rLinnllig for t1ce years. The idea of an early service is to ensure that chiirch is availble for families evett on Siindays wh¢n thildr¢n have oth¢r actLVities wliich may pull them away. FEllnili¢s are able to enjoy a craft bre8kfasL Bible story aiid Ghat, song and short prayer. Anyolle is welcoine, Tliere are currelltly foiw regiilar families which is great, but we woiild love more. MLiddy chui'cli has continued oil the third Sunday of each month with around 3-4 families attendiiig each time. We have ¢njoyed being oiitdoors together, crafting aiid sharillg stories Éo celebrate St Patrick's day, Easter, P¢nt¢¢ost and our r¢turn to s¢hool in September. We are part of the Circuit Methodist Families Together led by our Circuit Family Worker, whose siipport group has a Tepresentative from Poynton Methodist Chiirch. As a Circiut theLE regul&i- events for families and children at diffei'eiit churches withiii the circuil iiicluding a Messy ChLwch one Saturday each mollth and i'egular holiday eveiits. Fainilies froni Poynton have attended events at other churches and Ewe encouraged to do so. Meinbei's frorn PMC support die team delivering tlie Circuit events. As always, we are veiy grnteful to all those who help in our children's work. Safeguarding Many people widiin the church woi'k wtth, or regiilarly ¢oine into coiita¢t witi], those who might bg considered vuliicrable. The8e groups illclude Childr]. the elderly and those who have problemg wid come to ¢hurcli for help. perhaps in a weaken¢d eJnotional state. The church slriiigcnt Safegiiarding policies ld ttaiiiing iii place to ellSLIIE that all tbose who llltve contact with the chiiirh may be treated with dignity and respect, in a safe and caring environmetlt. As w ¢xtension of 8afeguardiThg, ]yone wlio deals witb people in an official ¢apa¢ity, or is instnuuental in the decision-making processes of the Church, must part'icipate in training by completujg an Bquaiity, Div¢rsion and Incli}vity ColSe by the Methodist Comiexion, Public benefit The Triistees confirrn that they have Complied with section 4 of the Charities Act 2011 to have due regard to the guidance PLiblished by the Charity Commissioi) for Engl}d and Wales. Page 3
Poynton Methodist Church Trustees, Report (eontinued) Achfievementg knd perfoYmxn¢e Place in the Cotnmunity.. The Chiirch is involved with Christian ¢dii¢atiOLL welfe and fellowship hr alI ages within the Cliurch family and offeit a wide variety of prOgrmeS and activities centred on tlie premises. The hijh stewards and vatious cOnlItteeS monitor the activities of the groiips, which meet both on and off tlie preinis¢s. Visiting speakers are arL7llged for special events and services duriiig the year, The Church suppoits tlie Cliurcl)es Together iii Poynton group. We s¢¢k to ellgage witli all non-¢hUh-based groiips who use our preini8es, and for tbose gw)ups iising tl)em on a regular basis. Thg ¢hiwch members hav¢ created a Coinmunity Garden ill iwo areas aroiind the Church. Thei'e are bellches for iise by anyon¢ waiiting to meet Mrytli friends or just take time out to ielax. Membership The Church membei'ship reduced during the past year and at th¢ 8th October 2024 stood at 123. Durftng the year four members have died, one transferred tnembership to another cliiirch and seven have ceased to iTheet l)ere. Incoming> we have had one new member, three who trallsferd their membership iiito Poynton Methodist Church from elsewhere, plus two wlw have ¢hosen to iJav¢ th¢ir Jnernb¢rship reinstated. Pastoral Oct 2023 - Ort 2024 Importantly, di¢ pastora] Gare withiii the ¢hivGh is a joint iindertaking between ordained mintsslry alld t¢wns of lay inembers. As qiiite 'fTequently liappens. the latest year has seen the not-urlexpected slight change in the organisation of the ten. The ovetRII lay teEun I'eniains at &bout 21 in nuinber. The fiillction of the groiip is I'o mailltain a link between the church. its members and ¢los¢ friends and others who inay iio longer be able to attend worship, and to bring to the notice of the Minist tny who may n¢¢d minist¢riaJ visits. PRstor41 team memb¢rs are expected to attelld safeguarding traiiiing courses {andlor refiesher courses} at appi'opriate times and intervals to ensiire tliat a bigh stalldard of ¢ar¢ is b¢ing offered. Tlie churGb bas its own safeguarding officer who supervises the relevant training in conjunction with ext¢mal organisers (1¢. at irciiiÉ or distri.¢t l¢v¢l). Most of tbe chiirch news in particular aboLIt services and significant events continues to b¢ spread via th¢ website and social media and also displayed within the church premises. We are fOrttate to be able to reach a good level of distributloll in this way. ]d there Still remains a small group who receive hand deliveries. Oppoi'tunities for Worsliip and sttidy: Th¢ regll1 patterns of worsliip hav¢ be¢n continued. d)e main aGt of worsliip taking place on Sunday at 10.30am. Tliere is a ¢r¢¢li¢ tor very young children, whicli ¢nabl¢s par¢nts to participate in the service knowing that their chilth'en are being well cared for. Tealcoffee are served after the Service and a time of fellowship enjoyed. Also once a month an afternoon Service is offered at 2.30pm. This provides worsliip for thos¢ who find ali afternoon service easier to attend. This takes the form of a short ttaditional service followed by tea alld cake and a tim¢ of fellowship. Page 4
'Poynton Methodist Church Trustees1 Report (continued) On one Sunday a ollth we hold Breakfast Church atmed at families at 9,00ll and a Muddy Church, agai aimed at families where envii'onmeiitaL issiies are consideiEd and ¢raft a¢tiviti¢s offered. We hold a monthly n)id-w¢ek se1¢¢ at 12 lloon on Wednesd2ys, followed by Iiinch. This is a inore infoiTral Style of worshLP> l¢d by lo¢aL prea¢li¢rs. Prayer groiips and stlidy group5 continue to meet. There is a new prayer group which meets oli TLiesday ¢v¢llit)gs. This groiip is ¢ir¢tlY ¢oiicentrating oil a revival scheme for the life and groH¢h of tlie ¢hiir¢li, Ther¢ is a rellar coffee morning every W¢dn¢sday, giviiig the ernberS the chanGe to socialise. The onliThe presence for worship and study has ¢ontiniied, Financial review The Charity recorded a profit of £20831 on its uiirestricted funds for th¢ year and a loss for th¢ year of £174 on its restricted fiinds and we al'e pleased to report that this is an improvement over the previous few years. This is du¢ in part to a geiien)iis bequest and in part to ali inGrease in rooin bookings, a]Iliough diere contillues to be sigiiificanl fillanciaj pressures, llotably the ongoing ei)¢rgy Costs. Unrestricted fiinds have in¢rga5ed to £161047. Restricted Fuiids - R¢sts-i¢ted reserves anLOUnted lo £9817. sp¢cifically to assist with the Flower Fund (£259) and bequests for specific pilOSeS (£9558). The Community Garden Project restricted reserve 'ftind has now been fully iitili5ed and the balance of expenditure and ongoing tnaintenallce have b¢en (alld will ¢ontAnLie to b¢) fiinded by the Church. Policv on reserves It is the policy of tlie chiircli to inaintgAiii unrestricted funds, which are the free reserves of the church, at a level which equates to at least six ni01iths iinr¢stri¢ted exp¢nditure iii order to provide 5Lifficieiit fiinds lo Gover Inanagemellt. adJ)iinistration ld siipport costs iii the imin¢diate futur¢. W¢ th¢r¢fore aim to hav¢ no le5S tlian £52,000 in reserves at any time. The reserves policy is bas¢d on Metliodist guidelines. aDd is r¢viewed from tim¢ Éo time, Prlftciprtlfundthg sources Donations fLDm tlke Gon8r¢gation, room hire fees and bequests. InVlMentPf)l1eY and objectlv The Chlty invests surplus funds willi the Methodist Cbur¢b it]v¢$tment sclieme Page 5
Poynton M¢thodist Church Trustees, Report (Lontinued) Plans for futiire periods Plans for thtiire periods- Managing Change 202412025 is & ¢hallengiiJg year for all the Churches in the Mclesy1¢1d Circuit. In tlie summer of 2024, th¢ minister with respongibility for Poynton, along with the chiirches in Pr¢Stb1 and Brolien Cross, announc¢d that she was taking early retirele1]t froin the ininisty, effective fi'om the 3 1st August 2024. At the tinie, announGement was made that the Ciruiit Superintendeiit, who also lias pastoral responsibility for the chLirches at Ma¢¢lesfL¢ld, aiid the rural cliurthes at GaWswor7 and Langley, bad accepted an acaden]ic appointment at Cliff College, Derbyshire. In ordei that the Nlacclesfield Circiiit would not be left totally bereft of presbyterial supporL he generously offered to spend half his time at Cliff College, and the other half Continuing his role as Cu'¢uit Siip¢rinten(l¢ut. This lias caused some changes to the patterns of worship at all the churches iii the circuit, with more services beu)g taken by local pr¢a¢l)¢rs atsd on on¢ Siioday ea¢h month all the chiirches worshipping logetber eitber at Poyirton or Ma¢clesfield. Some Sunday5 have been d¢signated oll th¢ circuit plan as "Own Arrangen]ents." The8e services are led by members of the congr¢gation, suppoited by local preachers and Musicils. Tbey often bring a different peispective to the worship and life of the Chui'ch which has been well received. We look to tbe future with hope for growth, and it was a joy to l¢arn recfntly that tiJ¢r¢ will be two new fiill.time Lllit)isters joinillg the circiiil fi'om 1st September 2.025. One will be based in Poynton, biit will &lso have responsibility for Pr¢stbury and Broken Cross. Our Future Stoiy One of tb¢ aiins Stated in our Mission Statement is to "Go oiil, Share the Good New5, and serve in tbe woi'ld." It is a¢lOw[edE¢d that evangelism is Illl integral part of our calling. Another part is the deepening of our own faith and dedication to follow and serve Christ. As niimbers decline in all tlie established c11iCheS, it is seen as vital that we do not only pay lip service to our Mission Statement, but also that we should have a mission plan, to effectively share the Good News wliich Jesus brought with tbose outside the CburLh. Befoi'e tliis can be achieved, we need to look irnwards and see whether our faith and triist ill God is suffi¢iently deep to shal'e it with othei's. We believe that we ¢Inot iindertake this mission in oiii- own strength. Much prayer and inspÉred planning is required, and this planning is initially being led by our Tuesday evening prayer group. The Methodist Church Collnexional n]ission website has miich helpful material and tools with which chiirches call work and plan for mission. Iiinovative idea8 are required to enable us to engage witli those not used to our Christian traditions alld forms of worship. We are only At the start of thftt jouniey. It may be a loiig one. but the TTUStees believe that unless we embark on the journey, then we are only planning for'pallialive ce, for our Church. Page 6
Poynton Methodist Church Trustees, Report (continued) Update In January 2024, the above-mentioned pRyer group decided, after in-depth discussion, that we shoiild approach our worshippers, both member5 and non-le1ThberS, with our own questiot]naire d¢sigiied to obtaiii iheir views of wliat was good and not-so-good about our Chiwcli, specifically asking what they thouglit we should do aboLII niission. This was entliusiastically coinpleted by ovei. 70 worsliippers and ¢overed 4 ¢ategori¢s of church life worship, ev)ge]iSn], learniiig aiid caring and lastly, service. Collating tlie responses led to the 'fonnation of a Strpltegic Plan (effectively a missiotL plan}. It was siib-divided into 3 TaGtiral Plans, each spanning appi'oximately 6-8 months over a 2 year time pei'iod. Thes¢ Tactical Pl9 Contain sp¢¢ific actions, with tb¢ now compl&ed I st plan coveiing mainly pra¥tical, admiiiislrative actions. The 2nd plaLi contains a inix of further administrative actions, and actions to find ways of bringing our Chiirch family together in prnyer, bible Study and pastoral ¢ar¢. The 3rd plan will Gover mainly outreach. Fiiially, it was deGid¢d right froin the stf4rt, that if jiist One person is bioLight iiito God's Kiiigdom during this missi(m process. thffli we would talce that as a mark of 'success', but at the very leasL as we go througli this process, the deepeiiing of our faith will bring much joy to all illvolved. Eco Church Group The E¢0 Chur¢li GroLIP is GOIIIPTised of 7 member5 of the coiigregation aiid tlie minister, which met twice in 2024. Eco Church Awards. We reaGlied broiize level in late 2022 and received our silver award on 5tli May 2023. We are cutteiitly quite ¢los¢ to th¢ gold level. Activiti¢s Several actions h&ve been taken over 2024.. Talk by Melanie Baker during morniiig worsbip on Siillday 18th February when she talked about hei PhD, studyii)g the introduction of Be&vers at Hatchmere by the Cheshire Wildlife Trust. Butterfly Cloiid mobile installation at church during Creationtide {Septeniber 1st to October 4th) and then at Poyiiton Baptist Church (8th- 18th November) • Annual Climate Service on 8th Septetnber 2024 which was also a Circuit S¢rvi¢¢. Fund-raising concei'l. with Epiphany on 29th Septetnber. Two pei'fonnan¢eg raised a total of £453.30 divided equally betweeii oiir Eco Chllh Charities- Ocean Clean Up, Chri5tiaii Aid and Chesliire Wildlif¢ Trust, Continuing inclusion of regular eco-tips in the Newsletter and on slides before worship. Richard Baker has led eco-themed worship at Poynton, Broken CrDSS, PrestbLiry and Marple Ridg¢ and led woi'kshops for Hope in North East Cheshire'8 Seasons of Ci'eation programine and at Gawsworth Methodist Church. Iture Plans Tlie group have reviewed our progress towards a gold award and. whilst cliallenging, tliiiik this could be achievable by sunifft¢i' of 2025. The rnain ea we Iieed to addi-e5s is Community and Global Engagemeiit where partiCLdar issue is that th¢T¢ do¢s not appear to be miTch green a¢tivity within Poynton with which to engage. We are thus proposing a twin trnclc approach. In early 2025 we will be fociissing oil several stnall initiatives that G&n be acliieved internally. Later in 2025, we woiild like to try and stimulate and engage with some green activities within the local con]munity. We hope this wtll resiilt in a large Eco Fair to be held in the late sprillg or early summer building on the siiccess of the Bco Festival in 2023. Pag¢ 7
Poynton Methodist Cliurch Trustees, Report (continued) Structure* governance And mngernent Nature ofgoverning dt)eumenl The Methodist Chiirch is con8titLited uiider the Methodist Church Act 1976. The local church is part of the iiatioiial Methodist Chiirch. The loc cliLirch's property is held on the Model Triists by the Custodian Trustee, The TrLlStees for Metliodist Church Purposes. Managemenl of tliat property, aiid responsibility for ilie local hur¢h's spiritual financial atTairs. is d¢legated to the local Chur¢h Coiincil to art as Mmaging Truste¢s, Poynton Methodist Chiirch was granted charitable status on 30 Decenibcr 2008 under Charity Number 1133699, and registered on 22 January 2010. The TLWSlees are aware that these are challeiiging times for chUheS of most denomiiiations. We live iii a secular so¢iety where people live busy lives, and th¢re 1$ little interest in u)htters of faith. However, the Trustees believe that Poyntoii Met])odist Cbui'di is well eqiiipped both fmaiicially and SpiritillY to meet that d]allenge. RecruitmellÈ rtppointment of truBtees Some menibers ar¢ appointed to Churcli Coiincil by virtue of the otTice tliey hold within tlie life of the church. Tlie Church CounGil is r¢sponsibl¢ for iuaking suGh appointineuts. The Cliur¢h Stewards and r¢pr¢selltativ¢s of th¢ congregation ar¢ appointed at th¢ Annual ChuLrh M¢eting held in the sununer each ye. ortd tralnlng of Irustédv Trustees are periodically reminded of tFL¢ir legal obligations ut]dei' ¢harity law. OrgantsrtdoAal structsirg Th"e Church Council as Managing Trustees admittister the Cbarity. They tneet at least twice a year. There is a Finallce Corninittee which has delegated powei's to deal with fal)ce and audiL pliis other sub-committees which m¢et regidarly. A proportion of the Trustets are appoiiited each year by tbose attendiiig the ]nLial Church Meetin& held usually in July, and at which all members are entitled to attend and vote. Accordillg to the rLile8 and reglilations of the Methodisi Chureli Such Trllstees normally serve for a period not exceeding 6 years. However, there exceptions where posts would otherwise rernain unfill¢d, Page 8
Poynton Methodist Cliurch I'riisteL¥S' R¢poi't (coiillnued) Tlie ChuLf]i Cuuncil li¢)¥ & r4ng¢ ()[ iJ()li¢ie8, Nvhicl) Lipdllt¢d I'egulai'ly. Loveting Ih¢ kolluwing iiiEas: S¥LlcL4iÉir(liiig on(1 woi'l<iiig willi cl)ildi'¢Ji aiicl viilnLI'ablv adLIIL8. l-IcKlili & Sately rinwicial & offficc sysleJn5 I'hese poli¢ies ure rcviewed by the TiYstees on & ngLi1. brLSiS. 4iiiall¢ial Instrumtnls Obie(.'tlvcK iittdpollLI&s Tlie cliai'iiy's activitie8 ¢XPQ%C It lo a iiumbei. O'F fiiiaiiciai I'i¥k% illLliidiiiB ci'È(lit risk, ¢us1i Ilow i-isk aiid liqiiidily ri%k, 'fhe iise of fin<illL'181 clbLivaiivcs L8 govLriied by ilie cliarity'% i)oliLie5 sipproved by tli¢ bou1 uf trusEeLs, vhicli i)rovi(le writt] principles uii the of fillancial derivalive5 to It]aii&ge tli¢%e ri%k%. Tlie Lhkrity does not use derivsilive fjkmncial iDStiiimcJils tor %pecul&tive piwpos¢s. Cverfil risk The charity'% 1Cipal 'frintmei41 a8sets ¢ilE baiik l?ul&iiice,.i aiid CTC 411. It'ade and oilier roLeivable%, iiive8tnients. The chaL'ily's ci'e(lii risk is pJ'unarRly allnbiitable to it8 tlcide tEC¢lV¢Lbles. Tli¢ OlIn[s, pits¢lltsd kii Ilie b&lnn¢e shEet ¢ll'e ii¢t of u110fv711ce& foi. doubtL.Iil J'eceivab1¢5. Ali allowEuice fDY inipaiiineni is mJde wh¢it the is an ideiiiLfi¢d Iosb ev¢nl whi¢h, basod on ptevioiis cxpei'i¢iic¢, is Lvideijce of a r¥diictinft iii th¢ J'¢coveiTbility ol Li)e casli fli?ws, Tli* émnuttl J-eporl w85 ELI?iJi'oi'ed by ilie twsletys tst. Illi LII8Lily oil I l Mai'r.h 2025 aiid yiglleil (In iLg beliilf by.. S Bracll¢y I"riiiitec Pagg 9
Poyiiton Methodist Church
staleine.nt ot, TrusleLs' Resiioiislbillties
'I'he IL1151ce.% al'e rcspoiibiblc for prcpai'iiig the Ir175lces' reporl aticl tlie fiiiii¢i¢il glakinttNis in llLeordaiicc wldi Ility
Uniled Kinudoin A¢coiiiiiingy SILiiidtird8 Iunitod Icingdoin Gcnoi'&lly ALcepi¢(l Avcoiiiitiiig Pi4iLli¢c) &ii(I
Iipplicabl¢ liiw wid Yogul&iAoi)s.
l.he lttw tLpplical)le tn cli&i'ities IfCLiliiY4 11)e irti%teeb lo i)reiiare f1114nciiil 8laieittenls loi. ei¢li fiii&llr,ial yeai. iyliicli
iv¢ a tl'Lie f
Poynton Methodist Church Independent Examiner's Report to the trustees of Poynton Methodist Church l irpoit to the trLlStees oil my exninatIon of tlie acwunts of Poynton Methodist Cliurch for the ye. ended 31 AugLlSt 2024. Responsibillti¢s and basis of report As the charity triistees of Poyllton Methodist ChiirGh you are i'esponsibl¢ for the preP.atiOn of the accounts in acwrdance witli th¢ reqiiirements of the Charities Act 2011 ('the Act'}. IEPOI't iii respect of my exnintIon of the Poyllton Metliodist Chiirch's accounts carried out under section 145 oFtEie 2011 A¢t and in carrying out my ¢xamination I have followed all the applicable Directions given by the Charity Commission uiider sectloll 145{5)(b) of the Act, Independent examiner s statenient I have completed Tny examination. l confirm that no ]naterial niatters have coin¢ to my attention in connection with the examination giviiig me cause to believe that iii )Y material resp¢¢t: l. a¢couiiting records were not loept in respeGt of Poynton Methodist Church as required by sertion 130 of the 2. the accolt5 do not accord with those ¢0[d5' or 3. the aLcount3 do not Gomply witli the accounting r¢quirem¢nts ¢on¢¢r]Jing tbe forni and content of accoiints set OLIt til the Charities (Accoullts and Reports) Regulations 2008 other th] )Y requirement that tlie accounts give a 'true ]d fair view, which 18 Ilot a Lllatter considered as part of an illdependent exainiiiation. I have iio ¢on¢¢rns and have come across no other rnaitsrs ll) coiinection with the examination to which attention shoiild be drnwn in this report in order to elble 1¢ proper underst&iiding of the accoullÉs to be rearhed. Paul Roper Independent Examiner McKellens I l Rivetview The Embanl(ment Business Park Vale Road, Heaton m¢eY Stockport Sk4 3GN Dat'e-.... Page Il
Poynton Methodist Church Statement of Finaneial Activities for the Year Li nded 31 August 2024 Total 2024 Total 2023 Unrestricted Restrle¢¢d Endowment 2024 ote Income and Endoivments from: Donations and legaGie5 Other trading activities Investmeiit income Other incom¢ 63,133 5,057 6.117 49,640 95 63,228 5,057 6,117 49,640 57,854 2,182 3,739 44,538 Total Income 123,947 95 124,042 108,313 I xp¢nditure on: Charitable activities Other expenditure Totaj Expenditure (79,635) (23.479 (268) (79,903) (23,479) (84.856) (24,911) 103,114 268) (103,382) (109,767) Nel. movanejrt in fullds 20,833 (173) 20,660 (1,454) Reconciliation of funds Total fiinds broiight forward 140,212 9,991 1,327 151,530 152,987 Tota] fLinds catTi¢d foi'ward 14 161,045 9,818 1,327 172 190 151,533 Tl)e Dot¢s on p&g¢s 15 to 21 fom an integral part of tbese fmancial stateinents. Page 12
Poynton Methodist Church Statement of Financial Activities for the Year Ended 31 August 2024 (continued) Total 2023 Totsl 2022 Unrestricted Restricted Endowment 2023 Note Income alld Endowments from: Donations and Eegacies Other trading activities liivestmeiit income Other In8 57,504 2.182 3,739 44,538 350 57,854 2,182 3,739 44,538 66,457 1283 422 36,739 Total Income 107,963 350 108,313 104,901 Expenditure on: Charitable activities Other expenditure Total Expenditure (81,978) 24.911) (2,878) (84,856) 24,911 (87,452) (18,319) 106,889 (2,878) (109,767) (105,771) Net mov¢inent in funds L,074 (2,528) {1,454) (870) Reconciliation of funds Tota] fiinds brought 139,139 12,521 1,327 152,987 153,858 Total fiinds ¢arri¢d forwd 14 140,213 9,993 1,327 151.533 152,988 All of the cbarity's activities derive from coi)tinuiiig operations during the above two periods. The notes on pages 15 to 21 form all integral part of tbese finan¢ia] stat¢ih¢iits. Page 13
Poyiifon Meiiiodist C.hiircli (Registi'Alion niiihber.. 1133699) Baliin¢e *%heet as ftt 31 August 2024 2Q24 2(123 Not Ciirrent Ayyets Debloi'i liiv¢stinoiil Cusli al btuik aiid iii hftnd 19,366 In.883 142,845 17,975 10,883 L23,7I13 12 173,094 152,601 Ci'¢(liloi%: A Thounts tolllllg witlkin one y¢&r 13 9Q4 11,0681 172.190 151,533 'iind$ of (he ebai'lty: Endowmoiit 1,327 1,.3?7 ResLI'lcted 9,818 9.993 Uni'osts'l¢ted Ineonie funds Uiir¢sthclEd 161.1)4.5 141).21.1 14 172,lYO 151,513 I'he fiiiaiici&l st4lwiiYiits oli puues 12 to 21 w¢rc approved by tiie IIv8teos. aiicl oiiil)oris¢d fur isguo on I l M1.01) 2025 Ha(18igiied on tlit¥ir belialf by.. 4 firadley Triisiee J Ilob4on 'rrustce Tlie noto8 pages 15 to 21 foi'in an iiit¥&ryul pai'l ofr Il)ese fli1Cial stllteJn¢nt&. Page 14
Poynton Methodist Church Notes to the Financial Statements for the Year Ended 31 August 2024 l Accounting pollcles Statement of compliMn¢e The financial statements have been prepared in acwrdance with tl)e s¢oond editioii of t]ie ChaTities Staternent of Re¢omrn¢uded Practice issued in Octobor 2019. the Financial Reporting St&ndai'd applicable ill the Uniled Kingdom alld Repiiblic of IielarLd (FRS 102) and the Charities Act 2011. BAsi8 of preparntion Poynton Methodist Church meets the defillition of a public benefit elltity und¢r FRS 102, The accoui)ts (financial statements) have been prepared tmder the Iiistorical cost conventioii with items recognised at cost or transaction value unless olhenvis¢ stat¢d in the relevaiit note(s) to these accounts. Golng concern The tStee5 consider that there are no inaterial uTrcertainties about the charity's ability to ¢ontinue as a going concern. ncome and endoivments Voluntary income including doiiatioiis, gifts, legacies and grants that provide core fiinding oi. are of a genei'al llatur¢ is I'ecognised wben the ¢harity has entitlement to the income, it is probable that the income will be rec¢ived and the amount can be mef48ured with sufficient reliability. Donalluns ond legllcies Donations and legacies are ¢ognIsed oil a receivable basis whell receipt is probabl¢ and the amount can be reliably measured. Expenditiire All expenditure 15 recogMis¢d once tliere 15 a legal or coDstnictive obligation to dmt expenditiire. it is probable settl¢meiit 15 required alld the ainounl. can be niea5uied reliably. All costs are allocated to the applicable expenditure heading that aggregate Similar costs to tliat category. Wliere costs Gmnot be dire¢tly attributed to particiilar headings they have been allocated oll a basis consistent with the iise of r¢souw¢s, witll cents'al staff osts alloGat¢d on Éhe basis of time spent, <Thd depreciation ciwges allocated on t11e portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charliuble aclivities CharÉtable exp¢nditure comprises th08e costs incurred by the charity in the delivery of its activities and se[ceS for its beiieficiaTies. It includes both costs that can be allv¥ated directly to siifjh tIvItieS and those costs of a indirect natiuE necessary to siipport tEL¢m. Suppoit'costs Support StS includ¢ c¢ntral fimctions and bave b¢¢n alloeated to activity cost categories on a basis consistent wilh the use of resourG¢s. for example, allocating property costs by floor aj'eas, or per capita, st&ff costs by th¢ lime 8pent and other costs by their iisage. Governaiice costs Tliese include the oosts attribiitable to the charity's compli&n¢¢ with constitutiollal and ststutory requirements. including &udit, strategic management and trustees meetingg and ieimbllrsed expenses. Page 15
Poynton Methodist Cliurch Notes to the Finalleial Statements for the Year Ended 31 August 2024 (continued) Taxation The charity is considered to pass the tests set oiit ill P&-agrapli I Schedule 6 of tlje Finan¢¢ Act 2010 and ther¢for¢ it tneets Ihe definition of a charitable GOmp]Y for UK corpoi'ation tax puipos¢s, A¢¢ordingly the harity LS POt¢lltiaffily exernpt froin taxation in respect of income oi. capital gains received withiii ¢at¢goJ'i¢s ovei'ed by Chapter 3 Part I l of the Corpot2tion Tax Act 2010 or Seclion 256 of the Taxation of Cliargeable Gaiiis Act 1992, to the extent that siich in¢oine or gains applied ¢x¢lusiv¢ly to Charitable pulyoses. Current sset Investments cuent asset investments are included at the lower of cost and net realisable value I mark¢t valu¢, Tr*de debtors Trade debtors we amouiits duo froin customers for serviG¢s performed aTLd are r¢cognis¢d at th¢ traiisaction pri¢e. Cash and cash equivalents Casl) and cash equivalents ¢oiiiprise cash on hand and call deposits, and other 8hort-terni liighly liquid investments that are readily Gonveitible to a known amount of rash and are Subject to an insignificant risk of hange iu valiie, Fund structure Unrestrictsd InMe fimds are gei)¢ral fLmds that are avail&ble for use at die tSteeS discretion in fiiLtherance of the objectives of the charity. DeSIated flinds are unrestrictsd funds set #gide fov specific purposes at the discretion of the trLlStees. Restricted income 1]dS are those donated tOT lis¢ in a particiilar area or for specific purposes, the use of which is restricted to that, area oi. putpose. The chLllrh has a pei'maiient endowinent fuiid which it is entitled to spend the income arising biit iiot to reduce the G&pilal amount Ii¢ld. 2 Incorn¢ from donations and legacie Unrestricted funds General Restricted funds Total 2024 Total 2023 Donations an(11¢8tlCL¢S' Donations Froill individuals Legacies Gift aid reclaimed 43,804 9,000 10,329 95 43,899 9,000 10,329 47,371 10,483 63,133 95 63,228 57,854 Page 16
Poynton Methodist Church Notes to the Financial Statements for the Year Ended 31 August 2024 (eontlllued) 3 Ineome from other tradlng Aetlvltles Unrestrietsd Totsl 2024 TotAI 2023 General Sales of goods and services Fundraisillg 2,140 2,140 2,917 271 1,911 5,057 5,057 2,182 4 Investment Ineome Unregtricted Total 2024 Total 2023 General Banlc Interest TMCP Rinds interest 5,562 555 5,562 555 3,411 328 6,L17 6,117 3,739 5 Other Ineome Unrestrieted Tot41 2024 Total 2023 General Fees Rental income Feed in tariff 2,780 41,481 5,379 2,780 41,481 5.379 1,772 37,336 5,430 49.640 49,640 44,538 Page 17
Poynton Methodist Church Notes to the FAnancial Statements for the Year Ended 31 August 2024 (continued) 6 Ei xp¢ndltur¢ on charitable activities Unre5trict¢d TotAI 2024 Total 2023 General RtrICted Note Paellt$ lo Cir¢uit Employin¢nt ¢osts Pension ¢05ts Materials Youth Work Music Outreacli & Ministry PA & Equipment Telephone CharÈtable Donations Credit card charges Credit card charges cllp 47,208 16.707 47,208 16,707 56,250 15,027 841 955 530 498 1,751 2.921 676 4,368 18 17 50 954 798 1,021 424 936 7,097 533 3,861 23 19 268 1,066 1,021 424 936 7,097 53? 3,861 23 19 Governance ¢osts 1,008 1,008 79,635 268 79,903 84,856 7 Analysis of governance and support cosl's GovernaThce costs Unrestricled fllnds Generxl Total 2024 Totsl 2023 Independ¢iit examiner ts¢s Examination of the fm&icial statmi¢nts 1,008 1,008 1,008 954 1,008 954 Page 18
Poylltoll Methodist Church Notes to the Financial Statements for the Year Ended 31 August 2024 (Colltinued) 8 Other expenditure UnrestR'iCted Total 2024 Totsl 2023 Generxl Sundry expenses Adininistratioll of inv¢slm¢nts Repairs and rnainteiiaiice Con1PUtei' 80ftware and mainknlCe costs Liglit, heat and power Illsiimice Printing, postage and stationery Cleaning Gard¢ning Legal and professional fees 492 492 31 6,804 71 10,468 2.602 377 1,173 1,361 loo 389 31 9,274 208 7,332 2.575 344 1,045 3.597 116 6,804 71 l 0,468 2,602 377 I,l73 1.361 100 23,479 23,479 24,911 9 Txxation Th¢ ¢harity is a regi8ter¢d Charity and is ther¢for¢ exempt from taxatxon. 10 Debtors 2024 2023 Piepaynlents Other debtors 12,156 7,210 11,802 6,173 19,366 17,975 11 Current asset investments 2024 2023 Cash deposits 10,883 10,883 12 CAsh c4sh equivalents 2024 2023 Cash oii hand Cash at bat Short-terjn deposits 216 15,671 126,958 126 23,420 100,197 142,845 123,743 Page 19
Poynton Methodist Church Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) 13 Creditors: amounts falliiig due within one year 2024 2023 Other taxatioii and social secutity Other creditors Pension scheme creditor Acctuals 204 324 276 loo 114 557 235 162 904 1,068 14 Funds B8lanee At I September 2023 B*lAnce at 31 August 2024 Incoming resources Resources expended Transfers Unve$trActed GeneralfHnds Genera] Fuiid Parent & Toddler groiip Ladies Fellowship VOX Singing GTOUP 120,978 829 320 120,884 2,283 471 309 (102,133) (591) (195) (195} (3,653) (976) (371) 136,076 1,545 225 IL4 Total General Funds 122,127 123,947 {103,114} (5,000) 137,960 DeslghatedfHnds Property Fund 18,085 5.000 23.085 Total Designated Funds 18.085 5.000 23.085 Total unrestricted 140,212 123,947 (103,1 14 161.,045 Restricted Funds Bequests Flower Fulld 9,558 433 9,558 260 95 (268) Restricted 9,991 95 {268) 9.818 ndowment Permanent 1.327 1,327 Total funds 151,530 124,042 103,382 172,190 Page 20
Poynton Methodist Church Notes to the Finanefial Statements for the Year Knded 31 Augiist 2024 (continued) Balance at I Balance At September 31 August 2022 2023 Incoming resourc Resource8 exp¢nded Transfer Ullrestrleted GeHerlllfiinds Geiieral Fuiid Parent & Toddler group Ladies Fellowship 124,628 851 575 105,977 (105.975) (3,810) 1,614 (591) (887) (323 372 303) 120,820 987 321 Total G¢neral Futids 126,054 122,128 DIgnatedfundS PTOP¢rty fulld 13,085 5,000 18,Q85 Total Designated Funds 13,085 5,000 18,085 TotAI unre8tricted 139,139 107,963 (106,889 140,213 Restrficted Fllnds Bequest8 Flower Fund Community Garden Ptx)ject 9,558 451 9,558 435 2,512) 252 98 (268) 2,610) Restricted 10,009 350 (2,878} 7,481 I ndowment Pennanent 1,327 1,327 Tot81 funds 150,475 108,313 109,767) 149,021 15 Analysis of u¢t ass¢ts between fuods Total funds at31 August 2023 Endowment funds Permanent iJnre8trieted funds General Designated Restricted funds Ciwreiit assets Current liabilities 138,864 904 23,085 9,818 1,327 173,094 904 Totftl n& a55e¢s 137,960 23,085 9,818 1,327 172,190 16 Relatsd party trAnsaetions Tliere were no related party transaction8 in the year. 17 Trll$t¢e$ remllneration and expenses No tntees, nor any persons connected with than, have received any MneratIo11 trom tkne charity durin£ the Page 21