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
T￿￿te¢s, Rewrt
2107
Ststement of Trustees, Responsi￿llitieS
Independent Exgminevs Report
Ststement ofFinancial Activities
Ioto 11
Balance Sheet
12
Notes to the Financial Statements
13tsTr20

Poynton Methodist Church
Reference and Admi￿trative 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 Reg￿tratIOn Number
1133699
Bankers
Cwrative Bank PIC
IndependeDt Examiner
JP Roper
McKelleDS
Chartered Accountants
I l Rivettview
The Ejnbankment B￿l￿esS Park
Vale Roal Heaton M
Stockport
Sk4 3GN
Page I

Poynton M¢tbodist Chureh
Tn￿tee$, 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.
objec￿Ves, S￿￿tRIeS and aclfviti"e5
Stsffing..
During the year Poynton MethodiM Church IDIt￿llY employed three staff on a part titne basis.
There is currellty a cleaDer who works 15 how5 w week aDd a ¢bu￿h 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 a￿oUnt 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 Po￿t¢)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 fi￿nIshed with chtld sized fimith alld sofas with toy5, books and Inusi￿1 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 a￿ll￿d 4-5 families attending each tirne.
We haye ¢njoy¢d being outdwrs logetlw.
There is a very 8¢tiv¢ T(Mldl¢rs playgroup, TrU￿1ng 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 ¢bU￿be$ 8Dd #r¢ ¢￿￿U￿ged 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￿ Cl￿taCt 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 tr￿ed with di￿lty 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-b￿d 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 b￿cheS for
use by anyone wwrting to m¢¢t with frieDd5 or JU￿ take time out to ￿lax.
Membership
The chU￿h membeTsbip h&5 Teduced during the past year and atthe 8th Octob¢r 2025 stood at 114.
Pa￿ornI
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 (all￿Or 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¢ ChU￿h n¢w5 - in particu]ar ab￿t services and signifi¢atLt evcnts contiDU¢S to b¢ spread via the
website and social media and also displayed within the churth pre￿iSeS. 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 ca￿d tr￿. Tealcofftt are setved after the Service and a time of fellowship
enjoyed.
Once eacb montl usually the 2nd S￿hdaY. the six chU￿beS 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 chU￿h 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 inforn￿l
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 Wo￿lP 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
m￿l￿g 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 I￿a5 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 septeM￿r 2025 two new full-time Minist¢￿ joined the CircuiL Rev. Stephen Dallin Ills twnsibiiity for
PO￿ton, as w¢ll &$ Prestbury and Broken Cross.
E¢0 Chuwh Group
The Eco ChU￿h Group is of 7 members of the congregation and the which tnet twi￿ in
2025.
Eco Cburch Award5.' We r￿e1ved 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 It￿re 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 ChU￿h is constitiTted wjder the Meth￿j1St 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 PUT￿Ses. Mamgemellt of that prom, and r¢sponsibility for the local
church's spiritual financial affati4 is delegated to th¢ ItKal Churrh C{Hu￿11 to art as Managing Trustees.
Poynton Methodist Chwch was granted cFJaritrble on 30 D¢¢¢mb¢r 2￿8 utth ckn￿ity 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 s￿lety wh￿¢ p¢opl¢ liv¢ ￿sY liv￿ and there is little intrrest in matters of faith. However. the Tr￿tee$
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 rq￿tatIVe8 of
the Cong￿gation aff appointed at the Annua5 Chw¢h Meeting held in the gjmmer each year.
rtndiralRing oftruOees
Tr￿eS periodically of their Icgal ob118atio￿ uttdcrcb&rity law.
The Cbureb Council as M￿￿ging 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 Ta￿e of wjlicaes, which are upjaied ￿gUlarly. coverÉDg the followi￿g 8rea5."
Safegwding, and vmtkin8 svith children and wlnerablc athdts.
Health & Safety
Financial & Office syste
H27ards- fire etc.
Tbese policie5 aT¢ rcy1ry￿ by the Tr￿tte$ 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 trL￿ees.
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]all￿g 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¢ fina￿la1 stsiements in a¢¢ordanGe wsth the
United Kingdom A¢counling Standarth (United ￿tsdoM &nerally Accepted Accounting Pwtic¢l and
applicable luw regUl￿10￿s.
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 fir￿nCl3] Siatements. the tr￿tee5 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 jI￿geMe￿Ls 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 pr￿ume 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 inforn￿￿On
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 E￿mIller,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 resPonsi￿le 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 R￿ricted EDdowmeDt
2f125
Note
InC0￿e 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 fi￿dS 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 ye*r
Net wets
13
1.9491
186,294
172,190
Funds of tbe cb•rlty:
EndOw￿ent
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 th￿C fir￿￿181 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 Re￿tjllg 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>ri￿1 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 Chari￿5 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 entItle￿ent to the inco￿t. 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 me4sw￿l.
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 c￿egory. Wh¢r¢ costs Ca￿Trot 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 alloc￿ed 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 ch￿ity'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¢TV1￿5 perfoTm¢d and are TE¢0￿5$￿ at the trall$aCtion
price.
Casb and eash equlvaltnts
Cash and cash equivalents cojnprise cash on hand and call de￿S1￿ 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 tr￿teeS 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 fi￿dS are those donatrd for ￿e in a particular area or for specific p￿￿Ose5, the use of whicb
is restricted to that area or putpose.
The church h&5 a pem]aD¢nl ¢lldowin¢ni fi￿d 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 int￿￿5t
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
EMplO￿le￿t 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
un￿StrIct
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
Pern￿lent
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
Perv￿lleNt
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