Charlty Mglstratlon nUMr 1134357 (England and Walès} CENTRAL SUSSEX UNITED AREA ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Caladine Charlered Certified Accounlants
CENTRAL SUSSEX UNITED AREA CONTENTS Page Trustees, report ststemenl of Trustees, sponsibl11tieS Independent auditorfs rerKJrt fv7 statement of financial activities ststemenl of financial position 10 Statement of cash flows 11 Notes to the financial statements 12-24
CENTRAL SUSSEX UNITED AREA LEGAL AND ADMINISTRATIVE INFORMATION Trustees Alan Colgate David Hinchcliffe (Reverend) (resigned 31108120251 Deacon Vicky Welsh Heather Johnson Janet Walton Jani Crompton Jennie Macfadyen Jenny Gandy Jeremy Hallett Keith Morrison (ReVend) Memona Shahaz IReverendl Neil Fisher Andrew Feasey Andrew Ferris Andy Melvin (Reverend) Angela Jenkins Angela Simmons Ann Caffyn (Reverend) Barbara Evans-Roulley IRevererKI) Bemard Dignum Brenda Vance (resigned 31108120251 Bndgel Banks (Reverend) (resigned 31108120251 Carole Short (resigned 3110812025) Carolyn Auger Chris Hitchins (resigned 3110W20251 Cochrane Young Dan McQuillin David Cumbers (Reverend) Paul Tabraham (Reverend) Rob Drake Stuart Dew lappointed 01109120241 Tom Foreman Will Fletcher (Reverend) Charity number 1134357 Principal address Hailsham Methcxlist Church High Street Hailsham East Sussex BN27 1AU Auditor Caladine Limited Chantry House 22 Upperton Road Eastboume East Sussex BN21 16F Bankers Charities Aid Foundation Central Finance Board of the Methodist Chur¢h Trustees for Methodist Church Purw)ses
CENTRAL SUSSEX UNITED AREA TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their annual report and ffinanual slatements for the year ended 31 August 2025. The financial statements have been ppad in accordance with the accounting poliues set out in note 1 to the financial statemenis and comply wilh the Charity's goveming document, the Charities Act 2011 and "Accounling and Reporting by Charilies.. Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191". Objectives and activities The purposes of the Methodist Churd) and United Refom)ed Church are and shall be deemed lo have been since the date of formation lal the advancement of the Christian Faith in accordan with the doctrinal standards and the discipline of the Melhodisl Church and United Refomied Church.. Ibl any Charitable purpose for the b.me being of any connexional. district, circuit, local or othw OTganisation of the Methodist Chur¢h and United Reformed Church". Icl any Charitable purpose for the time being of any society or institution subsidiary or anallary to the Methodist ChLJrch and United Refomied Church., Idl any purpose for the time being of any Society being a Charity subsidiary or ancillary to the Methodist Church and United Reformed Church. The strategies adopted for achieving these objectives are= - The organisation and resourcing of regular public acts of worship open to members of the church and non members alike. The tea¢hing of Christianity through semions, courses and small groups. The resourcing of pastoral work induding visiting the sick and bereaved. Taking religious assemblies in lttal schools. Promotion of Christianity through the staging of events and services. Provision of chaplaincy services to the local university and other institutions. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Achievements and perforniance Central Sussex United Area ICSUAI enGomp85ses SeafordlEa5tbourne in the south and exiends north lo Haywards HeathlBurgess Hill in the North West. and Uckfieldlcrowborough in the North East, encompassing Lewes, Hailsham, Polegate and some smaller villages in beiween. It is a joint area combining Methodist and URC churches, led by a Methodist Superinlendent and a URC lay-Leader. There are 5 paid Methodist Ministers inclusive of the Methodist Superintendent, and 3 paid URC Ministers. Services are also undertaken by a number of retired ministers, and lay preachers. Al the stsrt of the year there were 20 active churthes and one th8t is now dose(l. tt is anlicip8t£d th81 this will be sold through auction in spring 2026. Another church has agreed to close as its membership level is below the minima set by the Methodist Church, its last Servi will be conducted in January 2027. The CSUA is also responsible for 7 Manses, 5 of which are occupied by Methodist Ministers, the remaining 2 are let commercially. To ensure that the Trustees are kept up to date the a¢tiwb"es of the CSUA four Area meetings a held annum, in addition there is an Executive Committee meeting bi-monthly and a Propety Working Group which meets quarterly. A group to asses 'sk has also been set up and will siart to meet in eady 2026.
CENTRAL SUSSEX UNITED AREA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Flnanclal revlew During the year. CSUA received total income of £770,594 12024.. £569,509), incurred costs of £503,81012024= £597,482) and there was no movement on investment properb.es in the year12024= nel gain £180,000), leading lo a surplus of £266,78412024". surplus of £152.0571. This ¢an be analysed as an increase in the general fund of £266,78412024". decrease of £27,973) and no movement in the restricted funds12024'. inuease of £180,000). Income The majority of income is drawn from the contributions paid by the Area churches. This amounted to £359,861 12024.. £342,608). Other income includes rental income £35,74212024= £36,600) from the rent of empty manses. Expenditure The most signrficant areas of expenditure are Stipends £207,429 12024.. £202,904) and there were no new Grants committed lo Area churches (2024.. £178.338) The Area also made a contribution to the District and Connexion of £76,27212024= £72,819), a signifi¢ant part of which is used to ftjnd the work of the wider Methodist Church. Reserves policy It is the policy of the Charity that unrestricted fvnds which have not been designated for a specrfic use should be maintained at a level equivalent to belween three and six months, expenditure. The Trustees consider that reserves al this level wll ensure that, in the event of a significant drop in funding, they wll be able lo continue the Charity's current activities while considerab.on is given to ways in which additional funds may be raised. As at 31 AugLJSt 2025 the net unrestricted current assets of the Aa amounted to £348,52912024.' £81,745). Safeguarding The Central Sussex United Area commits itsew to ensuring Ihe implementation of Safeguarding policy as an integral part ol its life and minisiry. Safeguarding is atrx)ul the acbon the Church takes lo promote a safer culture. This means we will.. promote the welfare of children, young people and adults work to prevent abuse from occurring seek to protect and respond well to those that have been abuse(l. We are committed to.. The care, nurture of, and respecltul pastoral ministry with, all children. young people and all adults- The safeguarding and protection of all children, young people and all adu The estsblishing of safe. caring communrties which provide a loving environment where victims of abuse can report or disclose abuse and where they can find sUp>rt and best practi that conlribules lo the prevention of abuse To this end.. We will carefully select, suptx)rt and train all those with any responsibility within the Church, in line with the principles of Safer Recruitmenl. We will respond without delay to every complaint made, that any adult, child or young person may IHve been harmed, cooper8b.ng with the poli local aulhorty in any investigation. We will seek lo offer infomed pastoral ¢are and support to anyone who h85 sUffed abuse. develotxng with them an appropriate ministry that recognises the importance of understsnding the needs of those who have been abused, induding their feelings of alienalion andlor isolation. We will seek to protect survivors of abuse from the possibility of further hami and abuse. We will seek to challenge any abuse of power, especially by anyone in a posits'on of respect and responsibility, where they are trusted by others. We will seek lo offer pastoral care 5UPPOrt. including supeI510n, and referral lo the appropriate 8Uthorities, lo any member of our churth community known lo have offended against a child, young person or adult who is vulnerable. In all these principles we will follow legislation. guidance and recognised good practi.
CENTRAL SUSSEX UNITED AREA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Structure, govemance and management The Central Sussex United Area is a registered charity number 1134357. In accordance with resolutions of the meetings of Mid Sussex and Eastboume Circuits of The Methodist Church and subsequently approved by Connexional authorities of The Methojist Church together with the approval of the Southern Synod of the United Reformed Church, the aforementioned bodies agreed that the Central Sussex United Area was lo be fomied as frown 1st September 2007. The United Area assumed responsibility for liabilrties of the respective entities and look control of the assets previously menb.oned Isubject lo Standing Order5 of the Unrted Reformed Church and The Methodist Church). The goveming document for the Area is the Deed of Union119321 and Methodist Church Act {19761 Detailed govemance arrangements are outlined within the Constitulional Practi and Discipline of The Melhodisl Church by order of the annual conference ICPD). Day lo day management of the Area is undertaken by the Area Meeting along with the Preacher5 & Worship Leaders Meeting and the Area Executive Committee. The Area is responsible for funding the payment of Melhodist clergy stipends and related expenses, the provision of manses, and the general oversight of various churches as detailed within these financial statements. Income is generated by assessments raised on Area Methodist Churches and LcKal Ecumenical Partnerships. The Central Sussex United Area of the Methodist & United Refornied Churches was registered with the Charity Commission on the 17 February 2010. The Central Sussex United Area is govemed by the A4 Meeting. which ¢omprises the trustees named on the information page. Many functions are delegated to the Executive Committee and officers appointed by the Area Meeting.
CENTRAL SUSSEX UNITED AREA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Area Ministers and Officers.. Active Area Ministers Rev Barbara Evans-Routtey Rev Paul Tabraham RevAndy Melwn Rev William Flet¢her Deacon Vicky Welsh Rev Bridget Banks (resigned 31108120251 Rev David Hinchcliffe Iresigned 31108120251 Rev David Cumbers Rev Keith Morrison Rev Memona Shahbaz Area C&Leaders Rev Barbara Evans-Roudey Stuart Dew (appointed 0110912024) Area Lay Workers Mrs Jennifer Gandy Mrs Carole Short Iiesigned 31108120251 Area Officers Mrs Carole Short (resigned 31108120251 Mrs Heather Johnson Ms Jennie Madadyen Dr Bnd3 van IsIgned 31108120251 Mr Chris Hilchins (resigned 31108120251 ea Secretary Mrs Jennifer Gandy Administrators A5 Area Lay workers above Trustee Training Guidance produced by The Methodist Church and the United Reformed Churth to support the effective running of the Area is provided online by the denominational websites and all new Area Meeting members are encouraged to access this material. ea Officers are appointed by a majority vote by the members of the Area Meeting. Only candidates with suitable spiritual and business maturity are appw)inted. On behalf of the Trustees Rev Barbara Evans - Routley CSUA Co-Leader Dated.. 0410612026
CENTRAL SUSSEX UNITED AREA STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees are responsible for preparing the Tnjstees. Report and the finanaal statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the TnJstees to prepare finanaal statements for each financial year which give a true and fair view of the slate of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then appty them (Y)nsisteny', observe the methods and principles in the charib.es SORP- make judgements and estimates that a asonable and prudent., state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in operatn. The Trustees are responsible for keeping sufficient accounting records that disdose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charrf(ies Act 2011, the Charrty (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the 85sels of the Charity and he for taking reasonable steps for the pvention and dete¢tion of fraud and other irwularib"es.
CENTRAL SUSSEX UNITED AREA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CENTRAL SUSSEX UNITED AREA Oplnlon We have audited the financial statements of Central Sussex United Area (the 'Charity'} for the year ended 31 August 2025 which comprise the statement of financial activib"es. the ststemenl of finanryal position. the stslemenl of cash flows and notes to the financial statements, in¢luding signffi¢anl a¢¢ounb"ng poli¢ies. The finan¢ial reporting framework that has been applied in their pparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The FAnancial Reportin9 Slandanl applicable in the UK and Republic ol Ireland Iunited Kingdom Generally Accepted Accounling Practice). In our opinion, the finanaal statements.. give a true and fair wew of the state of the (*arity's affairs as at 31 August 2025 and of its incoming resources and application of resources. for the year then ended.. have been propedy prepared in a¢¢ordan¢e with Untted Kingdom Generally Accepted A¢¢ounting practi., and have been prepared in accordan with the Charities Act 2011. Basis for opinion We ¢onducted our audit in a¢¢ordan¢e with Intemational Stsndards on Auditing IUKI IISAS {UKII and appli¢able law. Our responsibilities under those standards are further described in the AudAtorfs responsibilities for the audit ol the financial statements section of our report. We are independent of the Charity in accordance with the elhical requirements that are relevant to our audit of the finanaal statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the finanaal statements. we have ¢onduded that the Ttuslees, use of the going ¢on¢em basis of accounting in the preparation of the finanual statements is appropriate. Based on the work we have perfornied, we have not identified any malerial nrtaIntIeS relating to events or conditions that, individually or collectively, may cast signfficant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the financial ststements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees wth respect lo going concem are described in the relevant sections of this report. Other inforrnation The other information comprises the infomiation included in the annual report other than the finarrial statements and our auditor's report thereon. The Trustees are resrK)nsible for the other information contained within the annual report. Our opinion on the financial statements dS not cover the other infomiation and we do not express any form of assurance conclusion thereon. Our responsibilty is lo read the other information and, in doing so, consider whether the other infomialion is materially inix)nsislent wrth the financial statements or our knowledge obtsined in the course of the audit. or otherwise appear5 to be materially misststed. If we identify such material inconsistencies or apparent material misstatements. we a required to detemine whetheT this gives rise to a materral misstatement in the financial statements themselves. If, based on the work we have perfomied. we condude that there is a material misstalement of Ihis other infomiation. we are required lo report Ihat fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing lo report In respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion". the information given in the finanaal statements is inconsistent in any material respect with the Trustees. report., or sufficient 8ccounb.ng records have not been kept- or the financial statements are not in agreemenl with the accounting records-, or we have not reiVed all the informab.on and explanations we require for our audit.
CENTRAL SUSSEX UNITED AREA INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CENTRAL SUSSEX UNITED AREA Responslbllltles of Trustees As explained more fully in the ststemerrt of Trustees. resw)nsibilf(ies, the Trustees are responsible for the preparation of the financi81 ststemenls for being sab"sfied that they give a true and fair view, and for such internal ¢ontrol as the Ttustees determine is ne¢essary to enat>le the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charily's ability to continue as a going concern, disclosing, as applicable, matlers related to going concem and using Ihe going conrn basis of accounting unless the Trustees either intend to cease operations, or have no realistic atternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Chartb"e5 Act 2011 and report in accordance with the Act and levant gUlationS made or having effe¢t thender. Our objectives are to obtsin reasonable assurance about whether the finan(ial ststements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assuran but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a malerial misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities. induding fraud, is detailed below. Our approach to identifying and assessing the risks of material misstalement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competen, capabilities and skills lo idenbfy or recognise non-compliance with applicable laws and regulations,. we identified the laws and regulations applicable to the Charity through discussions wth Trustees, and from our commeraal knowledge and experience of the d)artty sector, we focused on specific laws and regulatK)ns which we considered may have a direct material effect on the financial statements or the operations of the Charity. induding the Chanties Act 2011 and employment legislation., we assessed the extent of compliance wth Ihe laws and regulations identified above through making enquiries of management and inspecting legal Corresponden,. and identified laws and regulations were Gommunirated within the audit team gulaY and the team remained alert to instan¢es of non-¢omplian¢e throughout the audit. We assessed the susceptibilty of the Charity's financial ststements to material misstatement. including obtsining an understsnding of how fraud might o¢¢ur. by". • making enquiries of management as to where they considered there was Susp11bI1ltY to fraud, their knowledge of actual, suspected and alleged fraud,. and considering the internal controls in place to mitigate risks of fraud and non<omplian(E with laws and regulations.
CENTRAL SUSSEX UNITED AREA INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CENTRAL SUSSEX UNITED AREA Audlt response to rlsks Identlfied To address the risk of fraud Ihrough management bias and override of controls, we.. perfomied analytical procedures to identtty any unusual or unexpected relationships: lesled joumal entries lo identrfy unusual trarhsactions.. assessed whether judgements and assumpb.ons made in determining the 3¢¢ounling estim8les were indicative of potential bias," and investigated the rats'onale behind signrfiiant or unusual transactions. In response to the risk of irregularities and non-compliance laws and regulations, we designed procedures which included, but were not limited lo= 8greeing financial statement dis¢losures lo undedwng supwrb.ng dmentstion,. reading the minutes of meetings of those charged with govemance", enquiring of management as to a¢tual and potenb.al litigab.on and ¢laims- and reviewing correspondence with HMRC and levant wulators There are inherent limitations in our audil ProdureS described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required lo identify non-mplIance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, rf any. Material misstatements that arise due to fraud (an be harder to dete¢t than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Finanaal Reporting Counol's website at.. https'.11 www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditorfs rerK>rt. Other matters Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 'Accounting and Reporting by Charities-. Statemenl of Recommended practi applic2ble to charities preparing their accounts in accordance with the Finanaal Repon9 Standard applicable in the UK and Republic of Ireland IFRS 1021. las amended) in preference to the Accounting and Reporting by Charities.. Stalement of Recommended PraCte issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. This has been done in order for the financial statements to provide a true and fair view in accordan wth current Generally Accepted Accounting Practi. Caladine Limited 1210612026 Chartered Certified Accountants Statutory Audltor Chanty House 22 Upperton Road Easlboume East Sussex BN21 16F Caladine Limited is eligible for appointment as auditor of the Charity by virtue of its eligibilty for appointment as auditor of a company under section 1212 of the Companies Act 21X>6.
CENTRAL SUSSEX UNITED AREA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted Restricted funds funds 2025 2025 Totsl Unrestricted Restricted fvnds fund5 2024 2024 Total 2025 2024 Notes Income from.. Donations and legacies Charitable activities Investments Other income 4,164 395,603 6.384 364.443 4,164 395,603 10,493 379,208 4.804 175,004 10,493 379,208 4,804 175,004 364,443 Total In¢om• 770,594 770.594 569,509 569,509 Expenditu on.. Raising ftjnds Charitable activities 4.760 499.050 4,760 499.050 4,349 593,133 4,349 593,133 Total expenditure 503.810 503.810 597,482 597,482 Nel gainslllossesl on investments 14 180,000 180,000 Net incom• and movement in funds 266.784 266.784 (27,9731 180,000 152,027 Reconciliation of funds.. Fund balanS at 1 September 2024 81.745 3.574.815 3.656.560 109.718 3.394.815 3,504,533 Fund balances at 31 August 2025 348,529 3,574,815 3.923.344 81,745 3,574,81 S 3,656,560 The statement of financial activities indudes all gains and losses COgnIse<l in the year. Al irwme and expenditure derive from continuing activities.
CENTRAL SUSSEX UNITED AREA STATEMENT OF FINANCIAL POSITION ASAT31AUGUST2025 2025 2024 Notes Fixed assets Property, plant and equipment Investment properties 17 16 2,499,815 1.075,000 2,499,815 1,075,000 3,574,815 3,574,815 Current assets Trade and other re¢eivables Cash at bank and in hand 18 46.624 346,369 23,840 102,499 392,993 144,4641 126,339 {44,5941 Current liabilities 19 Net current assets 348,529 81,745 Total assets less current liabilities 3,923,344 3,656,560 Income funds Reslricled funds Unrestricted funds 22 3.574.815 348,529 3,574,815 81,745 3,923,344 3,656,560 0410612026 The financial statements were approved by the Trustees on .........-......-........ Rev Barbara Evans- Trusts• oulley 10-
CENTRAL SUSSEX UNITED AREA STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Cash flows from operating activities Cash absorbed by operations 26 1105,3571 1223.9011 Investing a¢tivitres Proceeds from disposal of property, plant and equipment Investment income ceiVed 342.843 6.384 175,004 4,804 Net cash generated from investing activities 349,227 179,808 Net in¢reasellde¢rea$e} in Cash and ¢ash ¢qui¥alènts 243,870 144,0931 Cash and cash equivalents at beginning of year 102,499 146,592 Cash and cash equivalents at end of year 346.369 102,499 11
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng policles Charlty Infomiatlon Central Sussex United Area is a registered tharity wvemed by its Deed of Union 119321 and the Methodist Church Acl119761. 1.1 Basis of preparation The financial statements have been ppared in a¢cordan¢e with the Chartty's goveming do¢ument, the Charities Act 2011 and "Accounting and Repon9 by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounis in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effeclive 1 January 20191.. The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reportsl Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charits.es applying FRS 102 rather than the version of the Slalement of Recommended practi which is referred to in the Regul8b"ons bul whith has since been withdrawn. The financial stslemenls are prepareil in sterling. which is the functional currency of the Charity. Monetsry 8mounts in these financial statements are rounded lo the nearest £. The financial slalements have been prepared under the historical cost convention. modified lo include the revaluation investtnenl properties. The princip81 a¢¢ounb"ng poli¢ie5 adopted are Sel out below. 1.2 Going concern In addition to holding unrestricted funds, the Tnjstees for Methodist Church Purposes are flexible in pemiitting proceeds from the sale of Area property to be used to support Area projects. Thus, whilst they are disclosed as restricted assets, the Trustees are confident they would be able to utilise these assets should fvture funding be required to continue the work of the Area. Therefore, at the time of approwng the financial statements. the TTUStees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees Continue to adopt the going (knn¢em basis of accounting in preparing the finanaal statements. 1.3 Charitable funds Unreslri¢led funds are available for use al the discretion of the Trustees in furtheran¢e of their ch8ritsble objectives. Reslricled funds are subject to specific conditions by donors or grantors as to how Ihey may be used. The purposes and uses of the restricted fvnds are set out in Ihe notes to the financial statements. 1.4 Income Income is recognised when the Charity is legally entiued to it after any perf0rrnan conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donab.ons are re(wniseil once the Charty ha5 been notified of the donation. unless Performan rondib.ons require deferral of the amount. Income tsx recoverable in relation to donations re¢eived under GIftd or deeds of ¢ovenant is cOgnised at the time of the donation. Legacies are recognised on receipt or otherwise rf the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a onlingent asset. Grants a recognised in fijll in the Statement of Financial A¢tivtties in the year in whi¢h they are receivable. 12-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies {Continuedl 1.5 Expenditure Liabilities are Tecognised when a constructive obligation exists. the payment is probable and the obligation Can be measured or estimated reliably. Resources expended are allocated to the particular cost ntre to which they relate and include irrecoverable VAT. 1.6 Property. plant and equipment Propety, plant and equipment are initially measured at cost and subsequenuy measured at cost or valuation, net of depreciation and any impairmenl losses. There is no record of the original cost of the Freehold Melhodisl church siles and due lo their specialist nature these are notoriously drfi¢ult to value. For these aSonS. no value is attributed to these properties in the accounts. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis.. Land and buildings No depre¢iation The freehold land and buildings belonging to CSUA were revalued as at the FRS102 transition date 11 September 20151. The charity has elected to use this revaluation as the deemed cost of those properties on the transition date in accordance with the transitional provision contained in section 35.10 Icl of FRS102. No provision is made for depreciation of the freehold properb"e5 hel¢J as wnanses because'.- It is the policy of the tmstees to maintain them to a high slandard - Their estimated residual value exceeds their value stated in the accounts The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset. and is recognised in net incomellexpenditurel for the year. 1.7 Investment property Investment property, which is property held to eam rentals andlor for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The Surplus or defiat on revaluation is rerx)gnised in profil or loss. 1.8 Impalrm8nt of non<urrent assèts At each reporting end date, the Charity reviews the caThwng amounls of its tangible assets to determine whether there is any indication that Ihose assets have suffered an impaimient loss. If any such IndatIOn exists, the recoverable amount of the asset is eslirnated in order lo delemiine the extent of the impairment loss lif 8nyl. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in har. deposrts held al call wtth banks, other short-term liquid investments with original rnaluribes of three months or le5S. and b8nk overdrafts_ Bank overdr8fts are shown within borrowings in current liabilities. 13-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies {Continuedl 1.10 Financial instruments The Charity has ele¢ted to apply the provrsions of Se¢tron 11 'Basi¢ Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its finanaal instruments. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the nel amounts presented in the financial statements, when there is a legally enforceable right to sel off the rewgnised amounts and there 1$ an intention to settle on 8 nel basis or to realise the asset and settle the liabilty simultaneously. Basi¢ finan¢i•l assets Basic financial assets, which indude trade and other re1VableS and sh and bank balans, are initially measured at transaction price induding transaction costs and are subsequently Caled at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured 8t the present value of the future reip1S discounted al a market rate of interest. Financial assets classified as receivable wrthin one year a not amoTbsed. 8asiG financial liabilities Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction pri unless the arrangement conslitutes a financing transaction, where the debt inslrument is measured at the present value of the future payments discounled al a market rate of interest. Financial liabilrf(ies dassilied as payable within one year are nol amortised. Debt instruments are subsequenuy (8rried at amorbsed cost, using the effective interest rate method. Trade payables are obligations to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, Ihey are presented as non-currenl liabilities. Trade payables are recognised inits'ally at transaction price and subsequently measured at amortised cost using the effective interest method. D8cognition of financial liabilities Financial liabilits.es are dere¢>Jgnised when the Charity'5 contractual obligations expire or are diharged or cancelled. 1.11 Employee benefts The cost of any unused holiday entidement is recA)gnised in the period in which the employee's ServIS are reived. Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed lo terminate the employment of an employee or lo prowde lerwnination beneffts. 1.12 Retirement benefits Payments to defined Contribution retirement benefft sthemes a charged as an expense as they fall du¢. 14-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies {Continuedl 1.13 United Refornied Church 81 fitle to United Refomied Church sites vests in the URC Southem Synod Trust Ltd, as trustee wilh ownership reflected in the local Churth Financial Statements. Responsibility for the costs of clergy residences applies as follows'.- lil The URC Southem Synod Trust Ltd is responsible for capital expenditure on dergy residencelsl. They also monitor the residences and will initiate necessary capital expenditure and once purchased beneficial ownership is vested wth the local Church. lill Local thurd)es bear the Costs of stru¢tural Maintenan of Clergy SIden$ within its area. The local church members also bear the costs of k)cal athlty charges. insurance, and maintenance costs of these properties. bl URC employed clergy receive stipends from their parent denomination. ¢1 DisGussion between the denominab.ons 8re held for the purpose of agreeing the alloc8tion of Ar* costs where appropriate. dl Grants were received in the year by the Area from the URC churches totaling £3,91412024.- £1,740) which were earmarked for Offi and administration. Critical accounting estimates and judgements In the application of the Charity's accounting poliues, the Trustees are required to make jLJdgements, estimates and assumptions about the carrying amount of assets and liabilities Ihat are not readily apparent from other sources. The estimates and assoaated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The eslimales and underfying assumptions are reviewed on an ongoing basis. Revisions to 8Gcounling estimates are re¢ognised in the period in which the estimate is revised where the vIsion afle¢ts (x)ly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Incomè from donatlons and l•gacl•s Unrè$trI¢t Unro$trl¢t¢d funds funds 2025 2024 Grants Other 3,914 250 10,318 175 4,164 10,493 Grants Grants from URC churches Grant arising on closure of Hurstpierpoinl Methodist Church 3,914 1,740 8,578 3,914 10,318 15-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitable activltias Unrestricted fund$ 2025 Unrestricted fvnds 2024 Charitable activities Charitable rental income Contributions from area ¢hur¢hes 35.742 359,861 36,600 342,608 395.603 379,208 Income from investments Unrestricted Unrestricted fvnds funds 2025 2024 Interest recewable 6,384 4,804 Oth¢r in¢om• Unrestricted Unrestricted funds funds 2025 2024 Net gain on disposal of tangible fixed a&8ets Refund of TMCP levy for projects 342,843 21,600 175,004 364,443 175,004 Expenditure on raising funds Unrestricted Unrestricted funds funds 2025 2024 Fundralslng and publiclty Professional fees 4,760 4,349 16-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expendlture on charltabl• activltlas Charitable activities Charitable activil'es 2025 2024 Dlr¢¢t ¢¢$t$ Staff costs Contributions- Meth(xJist Church fund Contributions= South East District Training and fellowship meetings Telephone and broadband Travel and expenses Pulpit supplies offi supplies Relocation costs 207,429 61.542 14,730 202,904 58,121 14,698 12 3,118 6,270 993 1,881 1,437 3,352 5,833 406 1,746 295,038 289,434 Grant funding of activities (see note 91 178,338 Sharè of support and governance costs (S note 10} Support Governan 195,072 8,940 113,531 11,830 499,050 593,133 Analysls by fund Unrestricted funds 499,050 593,133 Grants payable Charitable activities 2024 Granis lo institutions.. Easlbourne Emmanuel Church Development Central Sussex Area Church Projects 175,004 3,334 178,338 17-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Support costs allocated to actlvitles CharStabl& activities 2025 Totsl 2024 Staff costs Area Advance fund levy and management Rates and utilities Property maintenance and refijrbishment Administration Insurance Apprenticeship levy Goveman¢e 7,975 112,579 19.845 44,865 428 8,543 837 8,940 7,800 1,362 19,307 71,363 754 12,176 769 11,830 204,012 125,361 2025 2024 Governance costs comprise: Audit fees Accountancy Legal and professional Payroll costs Bank charges 5,180 2,530 520 636 74 4,620 2,310 4,442 74 8,940 11,830 11 Net movem¢nt In fund$ 2025 2024 The net movement in funds is ststed after chargingll¢reditingl'. Fees payable for the audit of the chartys financial ststements Profit on disposal of propety, plant and equipmenl 5,180 (342,8431 4,620 1175,0041 18-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Trust8•s In their capaaties as Church Ministers. salaries of the Presbyiers and Deacon, who a Trustees of the Charity, are funded by the Area. In addition lo their salaries they are reimbursed for Iravel and other expenses and provided with living accommodation. Salaries paid lo the Presbyters and Deacon are set centralty by the Methodist Church and published on their websrte al heslfin nd-18 nt-r The totsl gross salaries paid to the Presbyters and Deacon amounted £159,934 12024.. £149,491) and the Area also contributed £31.10012024= £39,056) into a pension scheme for these staff. One Trustee, Jennifer Gandy. was employed by the Area to undertake administrative work. During the year she received £7,80012024'. £7,800) for her work. None of the wages paid were for services rendered as a Trustee. and all payments were paid under the authority given in the goveming document. 6 tnjstees were reimbursed phonefintemet expenses {or had their expenses met by the charity) of £2,358 12024.. none). In addilion, there were S trustees who were reimbursed travel costs of £6,20012024'. none). Other than stated above, none of the Trustees (or any persons connected with them) reiVed any remuneration or benefits from the Charity during the year. 13 Employees The average monthly number of employees during the year was.. 2025 NuMr 2024 Numbèr IAethodist Ministers Administration Total Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 166,957 17,347 31,100 157,291 14,354 39,059 215,404 210,704 The salaries of the United Refom*d ministers are paid by the United Refom)ed Chur¢h. The pension contributions are paid into the Methodist Ministers Pension Scheme, which is a defined benefit scheme, for all the Methodist Presbyiers and Deacon in the Area. There were no employees whose annual remunerabon was more than £60,0(K). 19-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 14 Galns and losses on Investments R•strlctèd funds 2025 Rèstrlctèd nds 2024 Gainslllossesl arising on= Revaluation of investment properties 180,000 15 Taxation The charty is exempt from taxation on its actiwlies because all its income is applied for charitable purposes. 16 Investment property 2025 Fair value At 1 September 2024 and 31 August 2025 1,075,000 Investment property ¢ompri5es of 27 Farlaine Road and 24 Kedale Road. The fair value of the investment propety has been arrived at on the basis of a valuation (Xrried out at 24 Kendale Road by Phillip Mann Estate Agents and 27 Farlaine Road by Coster Harvey Estate Agents, neither of whom are conne¢ted with the charity- The valuation was made on an open market value basis by reference trj market evidence of transaction prices for similar properties. 17 Propèrty. plant and •qulpm•nt Land and buildings Cost Al 1 September 2024 2,499,815 Al 31 August 2025 2,499,815 Carying amount Al 31 August 2025 2,499,815 Al 31 August 2024 2,499,815 The freehold land and buildings induded al)ove consist of a number of residential manses bèlonging to CSUA. These properbes were revalued as al the FRS102 iransilion dale11 September 20151. The charity has elected to use this revaluation as the deemed cost of those propeeS on the transition date in accordan with the transitional provision contained in section 35.10 Icl of FRS102. CSUA also owns several Church sf(es, however. no record of their original cost is available and in the opinion of the Iruslees it Is not possible to estimate their value.
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 18 Trad8 and other receivables 2025 2024 Amounts falllng due wlthln oné y•ar. Stipends in advance Other receivables Prepayments and accrued income 17.982 21,600 7,042 17.065 6,775 46,624 23,840 19 Current liabilities 2025 2024 Notes Other laxalion and scKial serity Deferd income Assessments reiVed in advan Other payables Accruals and deferred income 14491 1,698 34,316 1,346 7,553 14991 1,698 34,509 1,903 6,983 20 44,464 44,594 20 Deferred income 2025 2024 Other deferred in¢ome 1,698 1.698 Deferred income is included in the financial statemenls as follows-. 2025 2024 Deferred income is included within= Current liabilities 1,698 1,698 There were no movements in the year. 21 Retirement benefit schemes 2025 2024 Defined contribution s¢hem¢$ Charge to profil or loss in respect of defined contribub.on schernes 31,100 39,059 The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independenuy administered fund. 21
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 22 Restricted funds The restricted ftjnds of the d)arity comprise the unexpended balanS of donations and grants held on trLJSt subject lo specific conditions by donors as to how they may be used. Gains and At 31 August losses 2025 September 2024 Model Trust Fund - Properties 3.574,815 3,574,815 Provlous y¢ar'. Galns and At 31 August losses 2024 S•ptsmber 2023 Model Trust Fund - Properties 3,394,815 180,000 3,574,815 Model Trust Fund - Properties This Fund represents the balan sheet value of properties held in trust by the Tnjstees for Methodist Church Purposes ITMCP}. 23 Unr8strlct•d funds The unrestrirted funds of the ¢harity comprise the unexpended balan¢es of donations and grants whi¢h are not subject to specific conditions by donors and granlors as to how they may be used. These include designated funds which have been set aside out of unresiricled funds by Ihe trustees for specific purposes. At1 September 2024 Incomlng resources Rèsourcès At 31 August expended 2025 General funds 81.745 770.594 1503,8101 348,529 Pravlous yéar.. At1 September 2023 Incomlng resources Rèsourcès At 31 August expended 2024 General funds 109.718 569,509 1597,4821 81,745
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 24 Analysls of nat assets bekn¥n funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 Fund balances at 31 August 2025 are represented by: Property, plant and equipment Investment properties Current assetsllliabilities) 2,499,815 1.075,000 2,499,815 1,075.000 348,529 348,529 348,529 3,574,815 3,923,344 Unr¢$trictèd funds 2024 R*$tri¢ted funds 2024 Totsl 2024 Fund balances at 31 August 2024 are represented by: Property, plant and equipment Investment properties Current assetlI18blliIle$) 2,499,815 1.075.000 2,499,815 1,075,000 81,745 81,745 81.745 3.574,815 3,656,560 25 Related party transactions Other than those disdosed in note 12. there were rrt) disclosable related party transactions during the year 12024 - none). 26 Cash absorbed by operations 2025 2024 Surplus for the year 266,784 152,027 Adjustments for: Investment income recognised in statement of financial actiVe$ Gain on disposal of property, plant and equipment Fair value gains and losses on investment properbes 16,3841 1342,8431 14,8041 1175,0041 1180,0001 Movements in working capital= Ilncreasel in trade and other re1VableS (Decrease) in trade and other payables {22,7841 11301 12,3811 113,7391 Cash absorbed by operations 1105,3571 1223,9011 23-
CENTRAL SUSSEX UNITED AREA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 27 Analysls of changes In net funds The Charity had no material debt during the year. -24-