ity registration nutnber. [133699 Poynton Methodist Church Annual Kewt and Fiuzncial Suements forthe Year ded 31 Augjst 2025
Poynton Methodist Chureh Contents R¢f¢r¢D¢¢ and Administralive Detai15 Tte¢s, Rewrt 2107 Ststement of Trustees, ResponsillitieS Independent Exgminevs Report Ststement ofFinancial Activities Ioto 11 Balance Sheet 12 Notes to the Financial Statements 13tsTr20
Poynton Methodist Church Reference and Admitrative Details Trustees S Bradley. Secre J Robson. Treasurer C Ding, Steward A Batt¢rt0 Sieward J Ridgeway, Steward G Freeman, Safeguathg officer D Ho]mes. Property M Hawkyard, Worsbip S Verybese B Dooley Z Dawson D Dippie R Baker Rev. S Dalli Other Officer5 A Price, Circuit Steward Prineipal Office The Civic Hall car p& Park Lalle Poynton Cheshire SK12 IRB Charity RegtratIOn Number 1133699 Bankers Cwrative Bank PIC IndependeDt Examiner JP Roper McKelleDS Chartered Accountants I l Rivettview The Ejnbankment BlesS Park Vale Roal Heaton M Stockport Sk4 3GN Page I
Poynton M¢tbodist Chureh Tntee$, Report The trnstees presejrt the amiual repirt together with the fjJwk¢ial sfatements of the charity for the year ended 31 August 2025. Obj¢ftiYes and activities Objects andalms The Church h&s a Mission Ststerne which states that our Church Fanity encourages everyoTh¢: - to Gome to worship God who loves us - to follow Jesus Christ our Saviour - to grow it) fellowship. joy and love. and - to go out, share the Good News and setrve in the World The Objects of the Charity: To provide a place of worship, leamiog al carin& service. and evangelism in the of POYnt in accordance with the gerteEal purposes of the Meth(Mlist CburclL To mailltain a suite of premises suitable for the spiritual, ethcational and social needs of the congregation and the wider comtttullity. objecVes, StRIeS and aclfviti"e5 Stsffing.. During the year Poynton MethodiM Church IDItllY employed three staff on a part titne basis. There is currellty a cleaDer who works 15 how5 w week aDd a ¢buh administratorlsecretary WI is contracted for 8 hours per w¢¢k. Th¢r¢ is also a room iwkings srfrew who is contracted for 4 bours each week. The Church rcli¢s on an arniy of volunteers for daY-t(Y operations. Many of these are higbly skilled and knowledg¢able. Much of the Church maintena]ce is carried out by some of those volullteer5. If a financiaL value w¢re to b¢ placed on the time given freety by the many vohmteers, li would aoUnt to a 5iguificant surn. Provision of Facilities.. Room t]ire is tnanaged by the Room Bookings Secretary, wbo a150 lsts th¢ nuny users of the pretnises. Room bire provides a sigllificant pro[lOn of the Cburth's income, as well as pyovidiDg a venue for maTLy local orgallisations. These includ¢:_ 3rd Poynton Guides, 2nd aDd 7th Poynton BrowiJie5, 2nd Pot¢)n RainEowK Epiphany music group, Kids Zone (after school and school holiday provision for children), Peak Pony Club. Poynton Male Volte Choir, Poynton Youth Brdss ban(L East Cheshire Eye kni¢ty and National Childbirth Society, Baby Yoga {relaxatioll class for pregnant worn¢n) and the Peak Audax Cycling Club. Vox-x {Chur¢b siowg gtK)up) alld the Church Fi]]n Club, Board games events, Pilates class, Church Toddler group and Middlewood doctor5, surgery. Page 2
Poynton Methodist Church Trustees, Report (continued) Working with Children and Young People: The area at the back of the church is arranged to provide a space for fatnilies with yowjg ¢hildr¢n to stay together in Church. It is finIshed with chtld sized fimith alld sofas with toy5, books and Inusi1 instnlln¢nts. Sometimes on Sundays when children are presenl there is an area #t the front of the Church where childrell's activitie5 tske place. to enable those adults engaged witb the children to participate in worship. If faTnili¢s attend Church on a Sunday when there ts no fornMI teachiti& tbere 1$ always a voluntKr aTrJng¢d on a rol to be ready to engage and ensure a welcojne to families and childrert. Breakfast church has now been nllming for s()rne tun¢. The idea of an earty service is to ensure that church is available for families even on Sundays when children hav¢ other activities which rnay pull them away. Familie5 are able to enjoy a ctzll breakfas¢ Bil)le story and ch8L song short prnyer. Anyone is welcome. Muddy ehurch h&$ Continued th¢ third Sunday of each tnonth. with alld 4-5 families attending each tirne. We haye ¢njoy¢d being outdwrs logetlw. There is a very 8¢tiv¢ T(Mldl¢rs playgroup, TrU1ng on Thwsdays in terni time. W¢ aTe part of the Circuit Methodist Families Together led by our Circuit Famity Wot*er. whose supEx)rt group a representative from Poynton Methodist Church. As a Circuit there are regular events for families and hi](bTn at different churches within the circuit. including a Messy Church one Satt]rday each Tnonth and regular holiday events. Families from Poynton bave attended events at other ¢bUbe$ 8Dd #r¢ ¢Uged to do so. Members from PMC supp)rt the te8J)J delivering the Circuit events. Safeguarding Many people within the churcb work WI or regu]arly colne iti CltaCt witl4 those who Tnight be Considered vu]nerable. These 0upS include cbildrw the elderly and those who have problwns and ¢ome to church for help. perbaps in a weakened emotiotMI state. The church h&s stringent Safeguarding poli¢ies and training in place io ensure that a]1 those who have contact with th¢ chuwb may be tred with dilty and re5pecL in a safe and caring environment. As an extellsion of safegll2rding, 8tryone who d¢#ls with people Ill an officia] capacity, or is instruments] in the decisioll-making PTocess¢s of the Chuwh. must cornplele an Equality. Diversion and Inchjsivity coutEe by th¢ Methodist CoDnexion. Publi¢ btneJ7t The Trustecs confirm that th¢y have wmpiied with sedion 4 of the Charities Act 2011 to have thje regard to the guidaDce published by the Charity Conm]ission for England alld Wales. Page 3
PoyntOD Methodist Chureh Trustees, Report (eontinued) Achievernents aDd perfortnance Place in the CommLll]ity: The church is involved with C]511 ethicali welfare and fellowship for all ages within the chwch family Altd off¢rs a wide Yariety of progrdmmes and activities centred on the premises. The church stewards and various comrnittees monitor the aciivities of the gmups. which me¢t Erfjth on and off the premises. Visiting spe8ker5 are arranged for special events alld servicts thwing the year. The Church supports the Churches Together in PoyutoD group. We seek to enwdge witb all nonvchllrcb-bd groups who w¢ our premises, and for those groups using them on a regular b&sis. The church members have Created a CoTwnunity Garden in tsyo area8 around the Church. There are bcheS for use by anyone wwrting to m¢¢t with frieDd5 or JU take time out to lax. Membership The chUh membeTsbip h&5 Teduced during the past year and atthe 8th Octob¢r 2025 stood at 114. PaornI tmportant]y, the pastoral we within the church is a joint uDderikng b¢tsYeen OTdained ministy and teams of lay members. The functioll of the 0Up is to maintain a link between th¢ church. its members and close friend8 and others who may no longer be able to attend wotship, and to bring to the notice of the minister any WILO may need ministerial visits. Pasioral team memtm are expected to attend Safeguarding train]ng courses (allOr Tefresher courses) at appropriate times alld intervals to eD5ure that a high standard of care is being offered. The church has its safeguarding officer who suF¢rvis¢5 the relevant ITaining in colljunction external organi5er5 (ie. at circuit or district l¢v¢l)- Most of th¢ ChUh n¢w5 - in particu]ar abt services and signifi¢atLt evcnts contiDU¢S to b¢ spread via the website and social media and also displayed within the churth preiSeS. We are fortw]al¢ lo be able to reach a good level of distribution in this way. althougb thue still remaills a Small group wbo receive halld deliveries. P¢4
Poynton Methodist Church Trustees, Report (Continued) OpportunÉ¢ies for Worship and study.. The regular patterns of worship bave been continued with the main act of worship tsking place on SLmday at 10.30am. There is a crècbe for very young Children. wbicb enables parellts to participate in the service kmowing that their Cbildren are being well cad tr. Tealcofftt are setved after the Service and a time of fellowship enjoyed. Once eacb montl usually the 2nd ShdaY. the six chUbeS in the Cir¢uit slwe worship. me¢tiug either at Poynton orMacclesfiel(t These serviees are regulmrty well attend*t Also once a month an aftern(xm Service is offeTed at 2.30pm. This provides WOT5hip for thos¢ who fmd gn aftemoon service e&sier to attend. This tskes the forni of a Short tradilional s¢rvi¢¢ follow¢d by t¢a and cake and a time of fellowship. On on¢ Sunday a month w¢ hold Br¢aktst chUh aimed at families at 9.00am and a Muddy chu again aimed at families wh¢r¢ environmental is5u¢s are considered and craft activities offered. We hold a monthly mid-week Service at 12 noon OD weth1& followed by lunch. This is a more infornl style of wor5bip. usuajty led by local preacFAers. Pwer and study 0upS continue to meet. There is a regular ci)ffee morning every Wethiesday. giving the members the chance to socialise. The online presence for WolP and study h&s continu Financial revie The Clwity recorded a SUTpI$ of £13,981 its unrestrictcd fillKLs for the year and a 5Utplu5 for the year of £123 on its restricted fll1. Unrestricted fulth have illcre to £K75.028. Restricted FurLds - Restricted reserve5 amounted to £9.940, specificalty to 51st with the Flower Fund (£382) and bequests for spe¢ifi¢ purposes (£9,558). Polley iornrs It 1$ th¢ policy of the cburch to maintain unrethrted fiwds, which are the free re5eTYe5 of the church, at a level which equates to at least six months eStrIcted expenditure in order to provide 5ufficieni fim(L8 to C4)ver m8nagemenL athninistration and support costs in the irnTnediyt¢ futh. We therefore aim to have no less than £52,000 in reserve5 at any time. The reserves policy is based Method1 guidelines, and is reviewed from lime to time. Prfncipalfyndlng sourc D¢)nations from the Congregatio room hire fees and bequests. Inves¢men¢policy and objeclives The Charity invests surplus funtLs wtth the Method1 Church inveslment scheme Page 5
Poynton Methodist Cburch Trustees. Report (continued) Plans for future periods mlg Change t)uring the year 1st September 2024 to 3 1st August 2025 the 6 chutthes ill the Mattlesfield Circuit shared on¢ Minister, who divided his time between his circuit worL and bis new p(bst at Cliff Coll¢g¢, D¢Tbyshire. More responsibility fell on the shoulders of the lairy, parncultrly church %t¢ward5 and Ia5 prwhers. All mernbeT5 of the churches. including PoYnt0 Mepped up to the plate. There wer¢ more servi¢e5 led by members of the churches. These are known as "own arrangemenf servic¢s. Mpny thoughtful and ofien challenging services were presented in tbis way. It was wonderful to see the way that many people COTrtnTrMrt¢d to ¢nsuTe that the life of the cburches not only carried w but thrived. In septeMr 2025 two new full-time Minist¢ joined the CircuiL Rev. Stephen Dallin Ills twnsibiiity for POton, as w¢ll &$ Prestbury and Broken Cross. E¢0 Chuwh Group The Eco ChUh Group is of 7 members of the congregation and the which tnet twi in 2025. Eco Cburch Award5.' We re1ved our silver award in May 2023 but were uncertain Ls to whaher it was going to be possible to attain gold level. In October 2024 E Church TEvised their survey fonn th¢ result that we dropped below silver level (and even below bronze level of one of the categories).Thi5 W&S a c¢)nsiderable demotivator for a period. We have come to aecepL however, that the requir¢rn¢nts for th¢ new forn] will leave us in a much better position aD¢l nTrore imixmtantly. that 8tt8illiDg gold kx)ks Itre realistic under th¢ new framework. Recentty we have beld a series of meetings to &sses5 wllat would be required to aim for a gold award and we hope io bring a fornial Propsal io the next church council. Strnctur& governance aDd m¥4Dagement Nal¥re ofgoverning document The Methodist ChUh is constitiTted wjder the Methj1St Church Au 1976. The local church is Part of the national Methodist Church. The local cburch's protty is held the Model Trusts by the Custodian TTU5tee, The Trustees for Methodist Church PUTSes. Mamgemellt of that prom, and r¢sponsibility for the local church's spiritual financial affati4 is delegated to th¢ ItKal Churrh C{Hu11 to art as Managing Trustees. Poynton Methodist Chwch was granted cFJaritrble on 30 D¢¢¢mb¢r 28 utth cknity Number 1133699. and registered on 22 January 2010. The Trustees are aware that th¢s¢ 8r¢ challenging titne5 for churches of most dellomillations. We live in a s¢ru18r slety wh¢ p¢opl¢ liv¢ sY liv and there is little intrrest in matters of faith. However. the Trtee$ believe that PoyDton M¢th¢)dis¢ Church is well equipped both fllwlcialty and spiritually to Jneet that challenge. Page 6
Poynton Metbodist Church Trustees. Report (continued) Recruithent and4ppointmen¢oftruAees Some member5 aTe appointed to Church Council by virttK of the otTice they hold withtn the life of the church. The Church Council is respon5Èble for maktEJg sllcb appoiDtsDents. Thc Church Stewards rqtatIVe8 of the Conggation aff appointed at the Annua5 Chw¢h Meeting held in the gjmmer each year. rtndiralRing oftruOees TreS periodically of their Icgal ob118atio uttdcrcb&rity law. The Cbureb Council as Mging TTU5tccs adrniDiStcr the Cbarity. They mcet at least ttyicc a year. Ther¢ is Fitjonce Cornmittr wbicb has delegated power5 to deal with finance and audiL plus other sub<ornmittees which meet regulgyly. A proport50n of the TrustEes appolD1 each ye8r by those attending the Annuat Church Meetin& hdd uwaily in July. and at which all are entitled to attend and vote. AccoTding to tbe rule5 and Te8ulations of the Method1 Church such Trustees nonnally serve for a period noi exceeding 6 yem. However. there are exceptions Twhere posts ¥ll1d otheM5e remain unfilled. Maiorrisky &MdnJ4ft&g¢meHtofihose risks The Church Cowi¢il has a Tae of wjlicaes, which are upjaied gUlarly. coverÉDg the followig 8rea5." Safegwding, and vmtkin8 svith children and wlnerablc athdts. Health & Safety Financial & Office syste H27ards- fire etc. Tbese policie5 aT¢ rcy1ry by the Trtte$ on a r¢8u]2r basi& FinaD¢lo1 knstrnmtnts Objecliye5 andpolE¢ies Th¢ chariry's actlvitics exp)5e it to a number of SnaucTal risks including credit risL cash flow risk and liquidiry The Ltse of financiaft derivatives is governed by the ¢knTity's po]icies appmved by the board of trLees. wlll.ch provide wTttt¢n principles on the ust of fjn8n¢ul derÉvatiVE5 h) tisks. The elwi.ty dibes Dot use derivati financial insmllnents for speculative purposes. CrÉth'i&rysk Tbe Charity's principal fll)ancial wets are baThk lA]allg al C trade and other rectiV8bles. and Énvestment5. The Chariry's credit risk is primarily attributsble its trade receivabl¢s. The amounts presented io the balall¢e sbeet are net of ailowancc5 for doubthd receivables. An ailowdllce for impèirmeni 15 made where th¢r¢ is an i(kntified lo event which. based on prew0 expericnce, is evidence of a duCtIon in the recoverdbility of ihe cash flow The nUal report approved by the tnth of the ¢lwity on 25 March 2026 and stgned oft itsbehalf by. Rev. S Dallin Trus¢ec
Poyllton meth(l$t Cbureh Statement of Trnstees, Respollslbilities The tr[cES are responsible for preparing the m]stees' rqjort and th¢ finala1 stsiements in a¢¢ordanGe wsth the United Kingdom A¢counling Standarth (United tsdoM &nerally Accepted Accounting Pwtic¢l and applicable luw regUl10s. The law applicable to charilies requires the tnjslees to prtpare financial Statements for each fjnanclal year which grvt a true and fair vtew of rhe stat¢ of affairs of the charity and of the incoming resources and application of resour¢¢s of the charily for thai period. In Preparing these firnCl3] Siatements. the trtee5 are required to: s¢lect suitsblc accouDtin8 tKyIici¢s and th¢n apply them consithtty: obscrvc the meth<M]s atml principle5 in the Charitie5 SORP; make jIgeMeLs and estimates that are reasonable and prtthnL style whether 8ppli¢abl¢ 8¢ctsunttng stthrd5 havc been followe4 subject to atty JDat¢rial departL discloled and exp]aiDed in the finan¢io1 srarements: end prtrpare the finoncial statrm¢nts on thc goin8 concern bL8is unless it is ÉnappmpTiate to prume that the ¢harity will continue in busine& The trusttt5 are rcspoDsible for kecpitig proper accounling recor& that disclose wÈth rwonable 8ccur8cy at any time the fman¢ial position of ihe charity and eJJzble them to that the financial staiements ¢omply with the Charitics Act 2011. the Chariti¢s IArKounts al Reports) Regulations 2008, and the provisions of the COTISlitlltioD. The tnL¥tee8 ar¢ also rwonsible for 5afeguardin8 rhe assets of the charity and hence for taking reosotsable steps for the prevenrion aÈ)d deteetron of frdwl and other irregularities. Thc tru5tec5 are resrx)nsible for thc maintcnanc¢ and integrity of the corporate and financial infornOn included on the Charitsble WTDpany5 Ebsi*. L¢gLslation 8overntDg th¢ preparatiou alld dissemination of filwicial ststerneuts msy differ from le8i81atioD ill other jtiri5dtctions. Approved by th¢ (njstees of tho cljarity on 25 March 2026 and signed on its behalf by.. Rev. S Dallin Trustee Page 8
Poynton Methodist Church llldependent EmIller,8 Report to the trustees ofpoynton Methodlst Church I report to the tmstees oll my examination of the acc(MJnts of Poynton Methodist Church for the year ended 31 August 2025. Responsibilities and basis of report As the eharity trust¢¢s of Poynton Meth(iSt Church you are resPonsile for the prepardti¢)n of the accounts in accordallee with the Tequiretllents of the ChaTities Art 2011 ('the Act,). I report in r¢spert of exarninatson of th¢ Poynton Methodist ur£'S accounts (rIed out under section 145 of the 2011 Act and in canying out rny examtnation I have ftsllowed all the applicable Directions givell by the Charity c(DmISsion under sectioll 145(5Xb) of the ACL Independent examiller's ststement I have ¢oTnpl¢ted my examitwion. I collftrm that no material Matters have come to rny attention iti com]ection with the exATninalion giving me ca)e to believe that in any material respect.. l. a¢¢ountiD8 record5 were Dot kept inrespect of Poyoton Methodist Church as requiTed by se¢lion 130 ofthe 2. the accounts do not accord with those record8. or 3. the accounts do not compty the accouniing requirements con¢eming the forni and content of accollnts Set out in the Charities {Accounts and Reports) Regulations 2008 other than ally reqllirernent that the accounts give a 'tr¢ ynd fatr vievl which is not a matter considered as part of an indepeniknt I have uo ¢oncems and have come acrnss no other matters in connection with th¢ examination to whicb attention should be draThTh in this report in order to ¢nable a proper understsndillg of the arxounts to be Teached. Paul Roper tndependent Examiner M¢K¢llens I l Riverview The Embajthent Busine55 Park Vale Road, Heaton Mersey Stockport Sk4 3GN Date'.....Iloli6 Page 9
Poynton Methodist Chureb Statement of Financial Activitses for the Year Ended 31 August 2025 Totsl 2025 Total 2024 Unrestricted Rricted EDdowmeDt 2f125 Note InC0e and Endowments from: Donations and legacies Other traditig actÈvities Investtnent in¢orne Other income 53.058 6.867 6298 48.807 250 53.308 6,867 6,298 48,807 63228 5,057 6,117 49,640 Total lllcome 115.030 250 115,280 124,042 EJpeDditur¢ OTh: Charitable activities Other ¢xpenditur¢ (84,105) 16,944) (126) (84,231) (16.944) (79,903) (23,479) Total Expendilure 101.049 126) (101,175) (103,382) Net movement in fill)ds 13,981 124 14,105 20,660 Re<onciliation of funds Total fi]ttds bEougbt fotward 161.045 9,817 1,327 172.189 151,530 Total fi]nd5 carried forward 14 175,026 9.941 1.327 186294 172,190 The not&% on pages 13 to 20 fomi an integral part of these financial statements. Page 10
Poynton Methodist Cburcb ststement of Financial Activities for the Year Ended 31 August 2025 (continued) Totsl 2024 Total 2023 Uttrestrieted Restricted EDdowmeDt 2024 Note Income and Endowments from: Donatioug and legacies Other tradillg activitie5 Investment inc4)me Other income 63.133 5.057 6.117 49,(10 95 63.228 5,057 6.117 49.640 57.854 2.182 3,739 44,538 Totsl In¢ome 123.947 95 124.042 108.313 peDdÉthre on: C]ltable activities Otber expenditwe Total Expenditure (79.635) (23,479) (268) {79,903) 23.479 (84,856) 24,911 103,114 (268) (103.382) {109,767 N¢t [nOveme in fimds 20,833 (173) 20,660 (1,454) RecoDciii#tion of fllnds Total funds brought forward 140212 9.991 1,327 151,530 152,987 Total fidS carried forward 14 161,(H5 9,818 1.327 172.190 551,533 All of the charity's activities derive from continuing owations during the alx)ve two periods. The notes on pages 13 to 20 forni an integral part of th¢5¢ ffflancial statements. Pagell
Poynton Metbodist Church (ReglstratloD number: 1133699) Balance Sbeet as at 31 August 2025 2025 2014 Note Current assets Debtors lllvestments Cash at bank and in hand 10 24,968 10,883 152,392 19.366 10,883 142.845 12 188243 173.094 Credltor$: falkng dB¢ wlthln yer Net wets 13 1.9491 186,294 172,190 Funds of tbe cb•rlty: EndOwent 1.327 l J27 Restrf¢ted 9,941 9,818 Unrestr¢ted lJ)¢ome Unrestiicted 175.026 161,045 Total 14 186.294 172.190 The financial srat¢m¢nts on pages 10 to 20 vKre approved by the ttwstees. and auth0ri5ed for issue on 25 March 2026 and signed on their behajf by: J Robson TTUStee Rev. S Dallin Trustte The Thotes on pages 13 to 20 fom an integral partof thC fir181 stst¢ments. Page 12
Poynton Methodist Church Notu to the Financial Statements for the Year Ended 31 August 2025 I A¢collDting policies Statement of eompliallce The fmancial statements have been prepared accordance with tke second edition of the Charities Statem¢Thl of Recommended Practice issu¢d in Odober 2019, the FiDallciat Retjllg Standard applicable in the United Kingdom and Republi¢ of Ireland (FRS 102) and the Cl]arrtie5 Act 2011. Basis of preparatioD Poynton Methodist Chutch meets the defloition of a public benefit entity under FRS 102. The accounts {finattciaL statements) have been prepared under the hIstt>ri1 wst convention itetDS recogllised at cost or transaction value unless otherwise stated in the relevaDI DOte(s) lo the5¢ acwunts. Going Concern Th¢ trustees Consider that there are no nMterial uncertainties about the Chari5 abilty io conlinue a goillg on¢¢m. lllcome and elldowments Voluntary inconie includillg donations, lts. legacies and grnnts that provide core fjjnding or are of a generdl nature is recognised when the charity h&s entItleent to the incot. it is probable that tbe income will be received and the atnount can be tn¢asured wtth sufficient reliability. Dou4gioMs qndlegacies Donations and l¢gaci¢s aT¢ recogThi5ed oll a receivable b&sis Wh trttipt is probable and the amounl can be reliably me4swl. Expellditllre All expenditwe is Tecogni5ed once th¢r¢ is a legal or COT]structive obligation to that &YpenditwE. it is probable settlement is required and the amount can E¢ m¢a5ured reliabty. All costs are allocated to the applicable expenditure heading that aggregate similar costs to cegory. Wh¢r¢ costs CaTrot be directty attributed to particular headings they have been allocated on a basis consisleni with th¢ us¢ of resources, with central staff costs allocated OD the b&8is of time spenL and depreciation charges allocated ou the portion of the asset's use. Other support costs are alloced based on the spread of staff costs. Ch&Tllithle ( Charitablt expendillre comprises those costs incutred by the charity in the delivery of its activiti¢s and setvices for its b¢nefjciari¢s. li includes iY)th costs that can be allocated directty kn such activities and those wsts of a indir¢¢t nath llece&8ary th support thenL Support costs SupEx)rt costs include centrnl fvndion5 and have been alloL7trd to activity cost categories on a basis consistent with the use of resowces. for example. allo(*ing property ¢osts by floor ar. or per capit4 staff costs by the time spent and other costs by their usage. Governance costs These include the costs attn7>utable to the chity'S compliance with wwtitirtiowl and $tstutory requittments, including audil strategic management and tnLStees meetings and reirnbursed ¢xF¢nses. Page 13
Poynton Methodist Church Note5 to the Financial Statements for the Yvar Ended 31 August 2025 (continued) Taxation The charity is ¢QDsidered to pass the tests set in Paragraph I S¢hthl¢ 6 of the Fillan Act 2010 and therefore it meets the definition of a ¢itable company for UK COTporation tax PUTP05es. According]y, th¢ charity is potentialty exempt from taxation tn respect of income or capital gdins received Thithill ¢ategorie5 covered by Chapter 3 Part I l of the CoryM)ration T&x Act 2010 or Section 256 of the Taxation of Chargeable Gatns Act 1992, to the extent that such income orgaiDS are applied exchLsivety to charitable purposes. Current 455et investments Current asset investsnents are Included at the lower of cost and net rdisable value I market value. Trade debtfrrs Trade debtors are amowts due from rustOm¢T5 for S¢TV15 perfoTm¢d and are TE¢05$ at the trall$aCtion price. Casb and eash equlvaltnts Cash and cash equivalents cojnprise cash on hand and call deS1 and other short-tenn highly liquid investmellts that are readity Collvertible to a known amount of cash and are subject to an insignificant risk of challge in value. Fund structhre Unrestricted inco]ne funds #re geueral fulld% that are available for Se at the trteeS discretion iti fi]rtherance of the objeclive5 of the cbarity. Designated fimds are unrestricted fiJn(ts set &side for spectfic pwM)ses at the discretion of the INstees. Restricted incojne fidS are those donatrd for e in a particular area or for specific pOse5, the use of whicb is restricted to that area or putpose. The church h&5 a pem]aD¢nl ¢lldowin¢ni fid which il is entitled to SP¢Dd the income arising but not to reduc¢ the capital atnount held. 2 Incorne from don2tiQlls aDd l¢gxae5 Unrestricttd fund5 GeDerdl Restricted funds Total 2025 Total 2024 Donations and legacies. Donations from tlldiYidua]s Lega¢i¢s Gift aid reclaitned 43273 250 43,523 43,899 9.000 10,329 9,785 9,785 250 53,308 63,228 Page 14
Poynton Methodist Church Iyotes to the Financial Statements for the Year Ended 31 August 2025 (¢ontinued) 3 Income from other tr8ding actiYtt* Totsl 2025 Total 2024 GeDeral Sales of goods and services Fuudraisillg 2.760 4,107 2,760 4,107 1140 2.917 6,867 6.867 5,057 4 Investment lllcome Unrestrieted Totgl 2025 Total 2024 General BaDk ITrlere5t 5,801 497 5.801 497 5,562 555 TMCP Fwids int5t 6.298 6298 6,117 5 Other in¢ome Unr¢strict¢d Totsl 2025 Totsl 2024 Gen¢r81 Fees Rental ffincome Feed in tariff 1256 40.177 6.374 2256 40.177 6,374 2,780 41,481 5.379 48,807 48,807 49,640 Page 15
Poynton Metbodi4t Chureh Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) 6 Expenditure ebaritsble activities UDrfstrictfd Totsl 202S Totsl 2024 GeDeT*I Rutri¢t¢41 Note Payments to C]Ult EMplOlet Costs Pett5ioll Costs Materials Youth Work Music Outreach & Ministy PA & Equipment Telephone Charitable Donations Credit Card charges Credit Card charge5 Sundry expenses Governance costs 48.626 18.186 292 48,626 18.186 292 1.677 i.o( 3,599 938 3,361 817 4.358 36 16 47.208 16,707 1.551 i.0 3,599 938 3J61 817 4.358 36 126 1,066 1,021 424 936 7,097 533 3,861 23 19 16 287 1,038 287 1.038 1,008 79,903 84,105 126 84231 7 An8lysls of%overllaDee and support eosts Goverllance costs unStrIct rullds General Totsl 2025 2024 Independent examiller fees Exatninatioll of the fiDaDcial statements 1,038 1.038 1.008 1,038 1,038 1.008 Page 16
Poynton Methodist Chureh Notes to the FiDancial Statements for tb¢ Year Ended 31 August 2025 (eontinued) 8 Other eipenditure Totsl 2025 Total 2024 General Sunthy expenses Athninistration of &Dve51rnents Repairs and maintenance Compuler software attd ttmillte¢e costs LigbL heat and power Insurance 524 35 3.IXII 158 524 35 3.1 158 6.895 2.678 355 1228 1.960 110 492 31 6,804 71 10.468 2,602 377 6,895 2.678 355 1228 Cl¢aning 1,173 1,361 loo Legal and professional fees 110 16,944 16.944 23,479 9 TaxatiOD The charity is a registered chariry and is theref¢xe exetDF4 from taxatiOD. 10 Debtors 2025 21124 Prepayrnettts Other debtor5 12,155 12,813 E2.156 7,210 24.968 19,366 11 Current a55et illvestmettts 2025 2024 C&sh deposits 10.883 10,883 12 Casb and o$h eqlllvalents 2025 2024 Cash on hand C&8h at bat]k Short.t¢rni dwits 326 20,518 131.548 216 15.671 126,958 152,392 142,845 P4g¢ 17
Poynton Metbodist Chureb Note5 to the FiDaD¢ial Statements for the Year Ended 31 Augusl 2025 (continued) 13 Creditors: amounts fallillg due FithiD one year 2025 2024 Other taxation and social security Other editOrS Pension Scheme creditor Ac¢nJaLs 363 17 292 1.277 324 276 1,949 904 14 Funds Balance at I September 2024 Balance at 31 August 2025 IDcomiDg Resourtts eipended TraDsfe UnTeStri¢ted Generolfvnds General Fund Parent & Toddler groiip Ladies Fellowship VOX Singing Group 136.076 1.545 225 114 112,1 (98,913) (1,482) (398) (256) {i,680) (1.000) {267) 53 145,583 1,063 295 735 195 Total G¢n¢rnl Funds li7,960 115,030 (101,049) (5.1)00) 146.941 Deslgn4tedfMMds Property Fund Total Designated Funds 23,085 5,000 28,085 23,085 28,085 Total llDr¢5tri£trd 161,(H5 115.030 {101.049) 175,026 Restricted FuDds Bequests Flower Fund 9.558 259 9,558 383 250 (126) Restrided 9.817 250 (126) 9,941 ETrdowmeDt Pernlent 1,327 1,327 Totsl funds IT2.189 115280 (101.175) 186,294 Page 18
Poynton Methodist Cburcb Notes to the Financial Statements for the Year End¢d 31 August 2025 (eontinued) BslaDce at I BglaD¢e at September 31 August 2023 2024 Ineomlttg resources Resources expended Translers Urtrtstrieted GeneralfvRd$ General Fuud Parent & Toddler group Ladies Fellowship VOX Sillgiog Group 120.978 829 320 120.884 (102,133) 2.283 (591) 471 (195) 309 195) 103,114 (3,653) (976) (371) 136,076 1,545 225 114 Total General Fut 122,127 137,960 DesignaledJuMds Property Fund Total Deslgnated Fund8 18,085 5.0 23,085 18,085 23,085 Totsl llnr¢stri¢ttd 140212 123,947 103,114 161,045 Restrict¢d Futhds Bequests Flower Fund 9.558 433 9.558 260 95 (268) Restrleted 9.991 95 (268) 9,818 Endowment Pern]anent 1,327 1,327 Totsl fuDds 151,5JO 124.042 (103.382) 172,190 15 ADa]Y5 of Det gssets between funds Total lld$ at31 August 2025 Endowment funds PervlleNt Uttrtstrieted (lldS Designated Restricted fund5 150,880 (3.939) 28,085 9.941 1,327 190,233 (3.939) Currellt liabilities Total net wets 146,941 28.085 9.941 1.327 186,294 Total fuDd3 at31 August 2024 Endowment funds Pernvdnent UDr¢strided fund GeD¢T•I De5ignate41 fuDds Current 9¢ Current liabilities 138,864 (9(H) 23.085 9.818 1,327 173,094 (904 Total net lssets 137.960 23.085 9,818 1,327 172,190 Page 19
Poynton Methodist Church Notes to Ibe Financial Statements for the Year Ended 31 August 2025 (continu) 16 Related party transactions Th¢re w¢re no related party traLsa¢tions in the year. 17 Trnsttts remuneratlOD aDd expeTrRs No trnstees, nor any P¢T3on$ connected with them, bave received any remuneration ftom the charity during th¢ year. Page 20