Charlty Mglstratlon nUM￿r 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 (ReVe￿nd) 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 p￿pa￿d 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 A￿a 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 sUffe￿d 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 supe￿I510n, 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 A￿4 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 B￿nd3 van￿ I￿sIgned 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)nsisten￿y', 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 con￿rn basis unless it is inappropriate to presume that the charity will continue in operat￿n. 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 p￿vention 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 p￿paration 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 ￿n￿rtaIntIeS 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 d￿S 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 re￿iVed 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 con￿rn 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 the￿￿nder. 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 ￿gula￿Y 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 Sus￿p11bI1ltY to fraud, their knowledge of actual, suspected and alleged fraud,. and considering the internal controls in place to mitigate risks of fraud and nonrt. 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 Repo￿n9 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 PraCt￿e 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 balan￿S 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 ￿COgnIseJgnised when the Charity'5 contractual obligations expire or are di￿harged or cancelled. 1.11 Employee benefts The cost of any unused holiday entidement is recA)gnised in the period in which the employee's ServI￿S are re￿ived. 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 a￿th￿lty 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) re￿iVed any remuneration or benefits from the Charity during the year. 13 Employees The average monthly number of employees during the year was.. 2025 NuM￿r 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 prope￿eS 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 se￿rity Defer￿d income Assessments re￿iVed 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 balan￿S 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 asset￿lI18blliIle$) 2,499,815 1.075.000 2,499,815 1,075,000 81,745 81,745 81.745 3.574,815 3,656,560 25 Related party transactions Other than those disdosed in note 12. there were rrt) disclosable related party transactions during the year 12024 - none). 26 Cash absorbed by operations 2025 2024 Surplus for the year 266,784 152,027 Adjustments for: Investment income recognised in statement of financial actiV￿e$ 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 re￿1VableS (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-