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2025-08-31-accounts

WESTBOROUGH METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

For the period 1[st] September 2024 to 31[st] August 2025

Charity Name: Registered Charity Number: Charity’s principal address

Westborough Methodist Church 1133833 Westborough, Scarborough YO11 1TS

Objectives, Achievements and Activities

Objectives

The purposes of Westborough Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:

Public Benefit

The main activities undertaken by the Church for the Public Benefit in relation to these objectives, are:

Membership

The Church membership was 94 at the end of the connexional year.

It is with sadness that we report the death during this year of members of the Church Anne Dargue, Joan Taylor, Jean Thomas, Loreen Myers, Nore Pugh, Elsa Monteith and Eileen Pidd and others who have given local service over many years. Joy Eccles was transferred to Scarborough Christian Fellowship and Gill Casper to Queen Street. Beatrice Haygan, Francis Boakye, Elizabeth Boakye, John Cobbinah, Eunice Ako and Margaret Ofoshene were received by transfer.

Achievements and Activities

The Church continues to benefit from over fifty dedicated volunteers, who serve as stewards, worship leaders, uniformed organisation leaders, coffee lounge, Lego church and warm welcome supporters, cleaners etc. and without whom many of the worship and community focussed activities could not take place.

Whilst we are not enforcing any restrictions, we are continuing to provide hand sanitisers at all entrances, face coverings are available, and we are asking people to respect one another’s space.

The Coffee Bar is open three days a week. Church meetings regularly take place as do bookings for meetings, concerts and many other purposes, although many more would be welcome. We are pleased to the service of Mrs. Carol Evans at the Bookings and Premises Administrator which has again seen an increase in regular and ‘one off’ bookings. Equally, the services of Mr Marc Anderton as the Caretaker are greatly appreciated.

The Circuit continues employs a Community Worker, and we are fortunate that Tom Clayton is continuing to spend some of his time working from Westborough and reaching our local community. Notably a ‘Uniform Recycle’ scheme has helped in excess of 100 local children to receive school uniforms at no cost to their families and Lego Church which meets on a Wednesday from 4.15 p.m. to 5.30 p.m. during termtime, which has also created a link with the local Primary School at Gladstone Road.

Financial Review

The balance of an earlier interim legacy distribution was received and is being in the Church’s TMCP investment cash account. This has resulted in the Church’s total income for the year being £292,644. The Church therefore produced full accruals accounts for the year ended 31[st] August 2025.

As a result of the legacy receipt, the net outturn for 2024/25 is a surplus of £149,203. However excluding the legacy, the result would have been a deficit of £57,070 (2024 surplus on the accruals basis of £17,267).

The church’s total funds at 31[st] August 2025 were £1,668,068. Of these funds £1,305,322 were invested in fixed assets and £854 related to restricted funds. Liquid unrestricted funds, including the investments held by TMCP amounted to £362,746. The underlying reserve level of £95,000is in line with the current reserves policy set out below.

Property Matters:

The amount of property repairs in the year was £7,763.

Statement of Charity’s Policy on Reserves:

The Church aims to hold in reserve sufficient money in our general funds to cover six month’s normal expenditure i.e. currently approximately £45,000.

In addition, we need to have available a ‘sinking fund’ of approximately £50,000 to cover unexpected building expenses bearing in mind that the church building is over 160 years old.

1 Restricted Funds

Restricted Funds at 31 August 2025 consist of the balance of income received specifically for Lego Church and Thursday Friends Club.

2 Endowment Funds

There are no endowment funds.

3 Details of any Funds materially in deficit

Declaration

The Trustees declare that they have approved this Trustees’ Report.

Signed on behalf of the Charity’s Trustees

Name: Rev Graham Morgan Position: Minister Date: 8/6/2026

Name: Mr Colin Adamson Position: Church Council Secretary Date: 9/6/2026

Minister:
Rev Graham Morgan
Church Stewards:
Mrs Lesley Usher MrsAngelaGarton
MrJohnRitchie MrDavidThompson
Mrs Annie Thompson Mr Henry Andrews
Mr Brian Moore

Notesto
the General Fund Restricted Total
accounts (Unrestricted) Funds 2024-25
t I Ê
lncome
1Offerings 26,849.20 26,849.20
2Donations, legacies and grants 2 215,561.49 215,561.49
3Giftaid 7,000.00 7,000.00
4lnterest and investment income 3 1,205.95 I,205.95
5lncomefrominvestment properties 4 22,845.00 22,845.00
6lnternal organisations 4,358.41 4,358.41
7Other charitable income 5 14,258.01 566.37 14,824.38
8Total income 287,719.65 4,924.78292,644.43
Expenditure
9Circuit assessment or share 35,000.00 35,000.00
10Grants and donations 33,797.36 33,797.36
11Property maintenance 7,763.47 7,763.47
12 lnsurance,utilities etc 29,05't.67 29,051.67
'13Depreciation 2,483.00 2,483.00
'14Employment costs 29,470.45 29,470.45
15Office expenses 4,298.92 4,298.92
16Other expenditure 11,991.80 852.74 12,844.54
17 lnternal organisations 5,229.33 5,229.33
17Totalcharitable expenditure 6 153,856.67 6,082.07 159,938.74
18Gains/(losses) on monetary investments 16,497.78 16,497.78
19Gains/(losses) on investment properties 0.00
20 Netincome/(expenditure) 150,360.76 (1,157.291149,203.47
21Transfersbetween funds 28.63
(28.63)
0.00
22Other gains/(losses) 0.00
23 Netmovementinfunds 150,389.39 (1,185.92) 149,203.47
24Total fundsbroughtforward 1,516,824.71 2,040.081,518,864.79
25Totalfundscarríedforward 1 7214.10 854.161,668,068.26

StatementofFinancialActivities( SOFA)for theyearended 3lAugust20 24
Notesto
the General Fund Restricted Total
accounts (Unrestricted) Funds 2023-24
Ê I t
lncome
1Offerings 27,675.57 27,675.57
2Donations, legacies andgrants 2 64,617.51 64,617.51
3Giftaid 11,052.25 11,052.25
4lnterest and investment income 3 1,982.80 1,982.80
5lncomefrominvestmentproperties 4 2't,284.00 21,284.00
6lnternal organisations 5,559.68 5,559.68
7Other charitable income 5 10,680.14 354.67 11,034.81
ITotal income 137,29 4.35 143,206.62
Expenditure
9Circuit assessment or share
30,000.00 30,000.00
10Grants and donations 11,068.47 11,068.47
11Property maintenance 30,650.27 30,650.27
12 lnsurance,utilities etc 21,008.88 21,008.88
13Depreciation 2,483.00 2,483.00
14Employment costs 27,502.13 27,502.13
15Office expenses 3,270.00 3,270.00
16Other expenditure 9,875.92 906.16 10,782.08
17 lnternal organisations 4,409.75 4,409.75
17Total charitable expenditure 6 135,858.675,315.91 141
174.58
18Gainsi(losses)on monetary investments 15,235.26 15,235.26
19Gains/(losses) on investmentproperties 0.00
20Netincome/(expenditure) 16,668.86598.4417,267.30
2'lTransfersbetween funds 0.00
22Othergains/(losses) 0.00
23Netmovementinfunds 16,668.86 598.4417,267.30
Z4Totalfundsbroughtforward 1,500,155.851,441.641,501,597.49
25Total fundscarriedforward 1,516,824.712,040.081,518,864.79

Notesto
the
Accounts
GeneralFund
(Unrestricted)
Restricted
Funds
Totals2025 Totals2024
e â Ê t
Fixed Assets
Church building and other propertyl1O 1,242,578.01 1,242,578.01 1,245,061.01
lnvestmentproperties I I 0.00
lnvestments ll't1 62,743.82 62,743.82 62,624.32
Totalfixedassets 1,305,321.83 0.00 1,305,321.83 I,307,685.33
Current Assets
Debtors and prepayments 12 12,792.89 12,792.89 25,953.10
Loansbythe Churches 0.00
lnvestments with TMCP 13 341,186.73 341,186.73 177,863.01
Central FinanceBoard
Deposits 15.34 15.34 983.1 0
Cash at Bank and inhand 14,948.67 854.16 15,802.83 10,303.32
Totalcurrenú asseús 368,943.63 854.16 369,797.79 215,102.53
Gurrentliabilities
Creditors (due in under1 14
year) 7,051.36 7,051.36 3,923.09
Grants payable within 2024-25 0.00
Totalcurrent liabilities 7,051.36 0.00 7,051.36 3,923.09
Netc urrentass ets/liabiIities 361,892.27 854.16 362,746.43 211,179.44
Iofalassefslesscurrent liabilities 1,667,214.10 854.16 I,668,068.26 1,518,864.77
Longterm liabilities
(dueaftermore than
one year)
Grants payable after 2024-25 0.00
Loanstothe Church 0.00
0.00
Nefassets 1,667,214.10 854.16 1,668,069.26 1,518,864.77
Funds ofthe Church
General Fund (Unrestricted) l6 1,667,214.1A 1,667,214.10 1,5'16,824.69
Restricted Funds 16 854.f6 854.1 6 2,040.08
TotalFunds 1,667,214.',10 854_16 1,668,069.26 1,5',18,964.77

Donations,legaciesandgrants
2025 2024
r. ç
Legacies 206,273 60,000
Donations 9,289 4,618
215,562 64,618
Allthe above incomeforthe currentandprece ding year was atfributabletounrestrict ed funds.
3 Investmentincome
2025 2024
f. +
TMCPinvestments l,l4l 1,893
CFBinterest ó5 90
1,206 1,983
4 Incomefromlettings
2025 2024
f, +
Cottagerent 6,000 6,000
Roomhire 16,845 15,284
22.845 2t,284

Incomefromcharitable activities
2025 2024
L f
Coffeelounge 8,303 7,005
Beach chalet 220 t)t
Concertsetc 5,535 3,935
LegoChurch s66 355
Baptism/wedding/funeralfees 200 100
Internal organisations 4,359 4,443
19,t82 16,59s

Direct
Costs
Support
costs
Support
costs
Totals
ff, f
1s8.427
Ls'2
159,939
ComparativesforCharitable activitiescosts t37.904 3,210 ____t4t,17 4

Supportcosts
Governance costs
ff
lndependent examination 1,512 3,270
Independent examiner's remuneration
2025 2024
*. f
Independent examination and accounts preparation current year 1,512 1,440
Independentexaminationand accounts preparation previous year 1,830
1,512 3,210

Staffcosts
2025 2024
f f
Wages and salaries 26,731 )5 )Lq
Socialsecuritycosts 1,745 947
Other pensioncosts 994 1,307
29,470 21,502
The averagemonthlynumberofemployeesduringthe year wasasfollows:
2025 2024
2 2
Noemployees received emolumentsinexcessof€60,000.

Tangible fixedassets
Land Church Fixtures, Total
and contents fittings&
buildings equipment
f, c t f.
Cost
At1September 2024 715,361 517,993 24,826 1,259,180
Additions 0
At3lAugust2025 715,361
517,993
.
24,826
I 80
Depreciation
AtISeptember 2024 0 0 13,119 13,119
Chargeforyear 0 0 2,483 2,483
At31August2025 0 0 1s.602 15,602
Netbook value
At3lAugust2025 715,361 517.993 9.224 _Jr2A,578
At31August 2024 71s.361 st7.993 11.107 1.245.06t

Fixedassetinvestments
Listed
investments
s
Marketvalue
At1September2024 62,624
Additions 0
Disposals 0
Revaluations 120
At3lAugust2025 62,744

2025 2024
f +
1,651 881
7,000 21,052
4,142 4,020
12,793 25,953

Currentassetinvestments Cash heldwith TM
f
Marketvalue
AtISeptember2024 177,863
Additions 206,273
Disposals (58,546)
Revaluations 15,597
At3lAugust2025 341J87

2025 2024
f, f
Tradecreditors 4,141 1,3l9
Othercreditors 1,398 1,164
Accruedexpenses 1,512 1,440
7,051 _____3923'

Movement in fun ds
Balance Incoming Resources Transfers Gain/(loss)Balance
b/1 Resources Expended oninvestmentsc/f
f. f, s f, f,t
Unrestricted funds
Generalfund 1.516.824 281,120 (153.8s7) 29 16,4981,667,214
Restricted funds
LegoChurch 296 s66 (853) 9
lnternal 1,145 4,358 (5,229) (2e) 845
organisations
2,040 4,925 (6,082) (2e) 0 854
Comparatives
Unrestricted funds
Generaltund 1,500,155 137.292 (135,858) ls23s1,516,824
Restricted funds
LegoChurch 847 355 (eo6) 296
Internal s95 5,560 (4,410) 1,745
organisations 1,442 5,914 (5,316) 0 0 2,040

Name of Church.. Westborough Methodist Church Charity No.. 1133833 Declarations and Scrutiny I confirm that these accruals-based accnunts for the year to 31 August 2025 have been prepared from the records of the Church and that they indude all funds under the control of the Church trustees. Signatur8 of treasurer Date 8 June 2026 Name and address of tr8asurer.' Neil Mould 16 Lyell Street, S¢art)orough, North Yorkshire Y012 7LW Presentatlon to the Church trustees I conff rm that the annual report and accounts for the year ended 31 August 2025 werel¥AkW' presented to th8 m88ting of the Church trustees h81d on . Signalure of the Chair of th8 m88ting: Name of the Chair of the meeting.. Rev Grah8m Morgan Date 8 June 2026 Independent Exarniner's Report to the Trustses of the Westborough Methodist Church Charlty Number 1133833 Responsibillties and basls of report I report to the trustegs on my 8xamination of the accounts of the Westborough Methodist Chu for the year ended 31 August 2025 set out on pages 2 to 13. A5 the Church's trustees, you ar8 r8sponsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act,). I report in resped of rny &xamination of the Churth's accounts carried out under section 145 of the Act and, in carrying out my examination, I havg followed all the applicable Directions giv8n by the Charity Commission under section 14515)Ibl of the Act. del8t8 or arcjè as appropriate

Name of Church.. Westborough Methodisl Church Charity No- 1133833 Independent Examiner's Statemènt The Church's gross income exceeded £250,000 and l am quallfied to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants, which is one of the listed bodies. I have Completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any Material respect-. the accounting records were not kepl in accordance with section 130 of the Act. or the accounts do not accord with the accounting records; or the accounts do not comply with the applicable requirements conceming the form and content of accounts set out In the Charities (Accounts and Reports) Regulalions 2008 other than any requirement that the accounts give a 'true and fair, view, which is not a matter considered as part of an independenl examination the trustees, annual report is not consistent with the accounts I have no concerns and have come across no other matters in Connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I lia¥elhave not. obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board ofthe Methodist Church which are individually in excess of £10,000 (ten thousand pound5) at the balance sheet date. Signature of independent examiner Name of independent examiner Anna Wiffen FCCA Relevant professional qualification of independent examiner Chartered Certified Accountant Name of firm (where appropriate) Ashby Berry Coulsons Address 2 Belgrave Cres￿nt, Scarborough, North Yorkshire Y011 1 UB Date 18 June 2026 delets or circle as appropriate 4y2025