Registered Charity No: 1135136 THE METHODIST CHURCH BARNSLEY NORTH WEST REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025 CONTENTS Page Legal and Administrative Infomation Trustees, Report Independent Examiner's Report 10 Statement of Financial Aclivities Balance Sheet 12 Notes to the Financial Statements 13-22 |Page
THE METHODIST CHURCH BARNSLEY NORTH %VEST LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 AUGUST 2025 Principal Office: Emmanuel Methodist Church 72 Huddersfield Road Barnsley South Yorkshire S751DT Registered Charity Number: 1135136 Principal Bankers- HSBC 5 Market Hill Barnsley South Yorkshire S70 2PY Central Finan Board ofthe Methodist Church 9 Bonhill Street London EC2A 4PE Independent Examiner: Angela Hayes Community Accounlant 22 Brocklehursl Avenue Barnsley South Yorkshire S70 3EE |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST LEGAL AND ADMINISTRATIVE INFORMATION contlnued YEAR ENDED 31 AUGUST 2025 Trustees: Minister & Chair Acting Superintendent Supemumerary Minister Superintendent Minister Treasurer Safeguarding Secretary Lay workers Revd Lyn Gregg Revd Lyn Gregg - from 27/01/25 Revd Louise Dawson Revd Louise Carr- deceased 23/12124 Nigel Bonson Alison Padgett Philip Harris Deborah Evans Elizabeth Jones - appointed 21/01/25 resentalives from each Cha Dodworth Elsie Dyson Anne Hamby Nigel Bonson Jan Eldred David Grimes June Grimes Claire Woodward Allan Wearmouth Emmanuel Kexborough Graham Dawson Angela Findlow - appointed 21/01/25 Chris Harrington Doreen Snowden - resigned 21/01/25 Wan Foong Loh - resigned 22112125 Ann Sutcliffe Christine Wilson Buckley Pogmoor Gwenyth Harrison - resigned 30/12/25 Higham Beverley Smith Leslie Howarth Joyce Watson |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT YEAR ENDED 31 AUGUST 2025 The Trustees of The Methodist Church Barnsley North West submit their Annual Report and Financial Statements for the year ended 31 August 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice ISORP FRS1021 "Accounting and Reporting by Charities- issued in 2019. in preparing the Annual Report and Financial Statements of the Charity. Formerly Ihe Emmanuel Methodist Church, and renamed on 1 September 2021, The Methodist Church Bamsley North West was registered with the Charity Commission on 24 March 2010, registered charily number 1135136. Previous to this, the Church was exempt from registration with the Charity Commission. Structure, Govemance and Management As part of the Melhodist Church, the charity is govemed by the Deed of Union (19321 and the Methodist Church Act {19761. The governing documenls are contained in "The Constitutional Practice and Discipline of the Methodist Church" The Melhodist Church Barnsley North West includes the individual Methcmjist chapel communities of Buckley, Dodworth. Emmanuel. Higham, Kexborough and Pogmoor. In this financial year the Silkstone Common property transferred to the responsibility of the Circuil and is going ihrough a prOsS to assess if it can be opened with community involvement, for communiiy use. The North West Church currently acts as agenl for the Circuit in relation to Ihe accounts of Silkstone Common. The Trustees of the charity are the members oflhe Church Council. The Church Council has authority and oversight over the whole area of the ministry of the church, including the management of its property. The Council is responsible for leadership and the determination and pursuit of policy and the deployment of available reSoUrs. Members are elected lo the Church Council at the General Church Meeting and eligibility for appointment is set out in the Constitution. The Trustees who seNed during the period, and to the date of signing of this report, are listed on page 4 of this report. Charitable Objectives The purposes of the Methodist Church are, and shall be deemed to have been, since the date of the Union.. The advancement of: al The Christian Faith in accordance with the doctrinal standards and discipline of the Methodist Church. bl Any charitable purpose of any connexional district. circuil, local or other organisalion of the Methodist Church. cl Any charitable purpose of any society or institution subsidiary or ancillary to the Methodist Church. dl Any purpose of any charity being a charity subsidiary or ancillary to the Methodist Church. |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT eontlnued YEAR ENDED 31 AUGUST 2025 Public Benefit The trustees have taken due regard of guidance on public benefit published by the Charity Commission in planning the objectives and activities for the year. Mission Statement The mission of the Methodist Church Barnsley North West is to share the gospel of Jesus Christ by encouraging, resourcing and enabling the people and chapels of the area lo serve their communities and the wider world. The church organises itself to carry out its stated aims and objectives by being in good relationships with.. God - we ourselves are called to be lifelong disciples and as such have a duty not only to worship, bul prayer and study. Ourselves - we must work together to be one church in several locations. Older People - We believe our mission also lies in working with older people outside of the church and consider that this builds largely on existing work on all sites. Young people- We commit to a two-way relationship with young people involving both sharing and listening, repenting of times when we have merely sought to do to and for young people, rather than with them. Those outside the church - God's love is for all. we musl therefore learn to serve, like Jesus, those not represented in our churches. We commit to learn more about people of other cultures, faiths, sexualities and those who seek refuge in the UK. The Missiorb of the Methodist Church Barnsley North West is therefore to relate well to ALLI The Trustees continue to follow the Mission Plan 2024-2027, "Our Hopes and Dreams" as launched by the Barnsley Circuit during 2024. Related parties The charity is part of the Methodist Church and is a member of the Barnsley Methodist Circuit (registered charity number 11352401. The Methodist Circuit provides resources and employs the ministers and lay workers. The Circuit also maintains the fabric of the properties and arranges the finances for the maintenance of the member churches. The charity contributes to the cost of the Circuit through a levy known as the Circuit Assessment. Risk management The Trustees are responsible for identifying and managing risk. The Trustees monitor and review the activities of the charity to ensure that risks are identified and that procedures have been put in place to mitigate those risks. |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT eontlnued YEAR ENDED 31 AUGUST 2025 Activities undertaken for public benefit The Methodist Church Barnsley North West seeks to share Ihe gospel of Christ in the ommunities it serves. It maintains a Christian presence in the communities thal it serves and carries out ils stated aims and objectives by.. Holding four meelings ofthe Church Council each year lo oversee the work of the Church and identify opportunities for mission - and other meetings as necessary for other groups. Maintaining a presence in local communities through our worship and making premises available for wider use. Holding regular worship, not only on Sundays but also midweek, in our chapels with occasional shared services. Sharing information about the needs of the communities we serve and events in the wider world. Joining in ecumenical partnerships in Barnsley town centre and in the local areas around our Chapels in Buckley, Dodworth, Kexborough, Higham and Pogmoor. Working with our Pastoral worker to support people in the local community, through support & events. Achievements and progress during the year All finances operate within a single system. and this is allowing the chapels to work more effectively together and support each other. The Grants Application Co-ordinators assist chapels across the North West Church with their grant applications. The change to Ihe pattern of worship io every iwo or even every 4 weeks by some chapels conlinues with some members attending at another chapel when their own has no service. During the year, chapels have continued lo assess their on-going viabilily. The premises at Silkstone Common remained open for letting purposes. In February 2024, the property was included in Ihe register of the local Council's List of Assets of Community Value. Against thal background, the future of that property is subject to further discussions with the Sheffield District and the local community. Rev. Lyn Gregg is the minister with responsibility for the Methodist Church Barnsley North West. Our Young People's Worker was appointed during the year to continue the work with young people. Our Pastoral Worker continues to care for our members and those outside the church in meaningful and innovative ways. Deacon Mark Altwood was appointed during the year by the Circuit, although his role did not commence until 1 September 2025. We look forward to working with him in the North West Church. Several courses took place, and the emphasis continues to be placed on safeguarding. The EcoFest, took place at Emmanuel in September 2024 and was well supported. The Lunch Club at Kexborough, the dementia café al Emmanuel, and Warm Spaces are examples of activities that continued to be an essential part of our mission. There was also support from the North West for the Shoebox Appeal. The Church continues to debate and seek the way forward Ihrough whole-church discussion about priorities for mission, worship, supporting our community, ECO-Church initiatives and ontinued review of the viability of our building stock. |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT eontlnued YEAR ENDED 31 AUGUST 2025 Policy on reserves The trustees have established their Mission aims, taking into account all of the resources available, in terms of people, property and money. The Trustees plan to use reserves to resource mission and to strengthen relationships within the multi-site Barnsley North West Methodist Church, including= Review of buildings and developing a foNard plan for worship across Ihe Barnsley North- West Church in Barnsley Funding resources for worship and study and training where required Funding expenses for recruited lay and support workers Based on forecasted expenditure, and on ensuring there are reserves to cover costs for 6 months, the Church will work to maintain reserves of approximately £139.000, to include a buffer amount to cover unexpecled fluctualions in income. At the end ofthe financial year, the reseNes stsnd at £147.101 12024.. £179,046). The Church also holds a sum of £40,429 in a designaled Property Fund. The level of reserves held by each chapel is shown in note 17 lo the accounts (page 20). Funds for the six worshipping communities are now in two shared accounts and we are discussing how to share our reSoUrS in a way which equips each chapel for mission in ils local community and also enables us to jointly fund shared initiatives. Financial review At Notes 2a - 2c. the tremendous efforts in fundraising and successful granl applications can be seen. Income from offerings, donations and fundraising has risen compared with the previous financial year. Total income for the year ending 31 August 2025 is £321,370, compared with £291.110 in the previous year. Expenditure for the year ending 31" August 2025 totalled £309,978 (2024.. £279,364). The Circuit Assessment Gontinues to be at a high level= almost 50 % of our total expenditure {page 161. From April 2025, when the secondary threshold for National Insurance purposes was set at a lower level, and the employer contribution rate increased to 150/0, additional costs were incurred. At the same time, some of our suppliers increased their charges in line with the general rate of inflation. As indicated in Ihe Tangible Fixed Assets note 4, £23,993 was added in respecl of the installation of Solar Panels and a Storage Battery at Emmanuel Methodist Church. mainly funded by grants from the UK Shared Prosperity Fund and the Benefacl Trust as shown in Note 18. At the year-end unrestricted reserves stand at £147,101 (2024.. £179,046). There was also a sum of £40,429 designated for future property costs. The fall in unrestricted reserves is partly attributable to the transfer of Silkstone Common funds to the Circuit. Unrestricted funds held by each chapel are shown in note 17 to the accounts (page 201. |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST TRUSTEES, REPORT eontlnued YEAR ENDED 31 AUGUST 2025 In-Kind support Volunteer support in our chapels continues. This has included volunteer input into gardening and cleaning activities, as well as volunteer support for running groups for children and young people, ladies, events and for making pastoral deliveries to housebound people across our community. More volunteers are always needed. statement of Trustee responsibility Law applicable lo charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements givirbg a true and fair view. the trustees should follow best practice and.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent., state whelher applicable accounting slandards have been followed, subject lo any material departures disclosed and explained in the financial statements., prepare the financial stalements on the going conrn basis unless it is inappropriate lo presume Ihat the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement of dlsclosure to Independent Examlner The Trustees certify that.. So far as we are aware, there is no relevant information of which the Independent Examiner is unaware- and As the trustees we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the Gharity's Independent Examiner is aware of that information. The Trustees declare that they have approved the trustees, report above. Signed on behalf of the Trustees= Prt85 Rev Lyn Gregg, Chair of the Trustees Date: 12 May 2026 |Page
THE METHODIST CHURCH BARNSLEY NORTH WEST INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 AUGUST 2025 I report on the accounts of the charity for the year ended 31 August 2025, which are set out on pages 11 to 22. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility lo.. examine Ihe accounts under section 145 of the 2011 Act- follow the procedures laid down in the general directions given by the Charity Commissioners under section 14515)Ibl of the 2011 Acl., and slate whether particular matters have come to my attention. The charity's gross income exceeded £250,000 in the financial year. l am qualified to undertake the examination, being a Fellow Member of the Association of Accounting Technicians. Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wilh those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as lo whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no material matters have come to my attention which give me cause to believe that, in any malerial respect.. accounting records were not kept in accordance wilh section 130 of the Charities Act,. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of accounts set oul in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no COnrnS and I have come across no olher matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Signed.. tL LL_ Dated.. 12 May 2026 Angela Hayes, FMMT Community Accountant 22 Brocklehurst Avenue, Barnsley, South Yorkshire, S70 3EE aaLI Licensed Accountsnt Angela Hayes is licensed atTrd wulaled by AAT under licence nurnber 1006755 |Page 10
THE METHODIST CHURCH BARNSLEY NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2025 2025 Totsl Funds 2024 Unrestrictsd Designatgd Restricted Funds Funds Funds Note Income Income from donations & legacies Income from church activities Income from fundraising activities Investment income Other income 2a 118,847 2b 76,225 2c 38,624 2d 8,370 2e 77,395 583 1,276 50 196,242 76,808 39,900 8,420 165,465 85,509 29,169 9,433 1,534 Total Income 242,066 79,304 321.370 291,110 Expenditure Expenditure on charitable activities Expenditure on raising funds Other expenditure 3a 265,944 3b 1,117 3c 10,707 2,399 29,311 500 297,654 1,617 10,707 276,504 2,860 Total Expenditure 277,768 2,399 29,811 309,978 279,364 Net IncomelExpenditure Transfers & adjustments Nel movement in funds {35,7021 3,757 131,9451 12,3991 23,993 21,594 49,493 27,750 21,743 11.392 11,746 29,353 41,099 19 11,392 Total funds brought forward Total funds carried fonvard 17118 179,046 40,429 18,039 237,514 196,415 17118 147,101 62,023 39,782 248.906 237,514 The above results are derived from continuing activities. All gains and losses recognised in the year are included above. Prior year inGome includes restricted donations and legacies of £12,988, restricted income from charitable activities of £608 and restricted investment income of £71. Prior year expenditure on charitable activities includes £17,819 from restricted funds and prior year expenditure on raising funds includes £1,320 from restricted funds. All other prior year income and expenditure is unrestricted. |Page
THE METHODIST CHURCH BARNSLEY NORTH %VEST BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Note Fixed assets Tangible fixed assets Investments 21,594 21,594 Current assets Debtors Cash at bank and in hand Total current assets 18.423 212,146 230,569 19,640 221,785 241,425 Current Ilabllltles Creditors amounts falling due within one year 3.257 3,911 Net current assets 227,312 237,514 Net assets 248,906 237,514 Funds of the charity Unrestricted funds Designated funds- Fixed Assets Designated funds- Other Restricted funds 17118 147,101 21,594 40,429 39,782 179,046 40,429 18,039 Total funds 248,906 237,514 Approved by the Trustees and signed on their behalf by: Signed.. Date.. 12 May 2026 Rev Lyn Gregg, Chair of the Trustees |Page 12
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 1. Accounting policies (al Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Stalement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102} {effective 1 January 2019)_ (Charities SORP IFRS102)1. The charity meets the definition of a public benefit entily under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwse stated in the relevant accounling policy notels). The financial slatements are prepared in pounds sterling, which is the functional currency of the charity. Monelary amounts in Ihese financial slalements are rounded to Ihe nearest pound. Ib) Golng Concern Note After reviewing the charity's forecasts and projections and its reserves, the trustees have reasonable expectation thal the charity has adequate resources to continue in operation for the foreseeable fulure. No malerial uncertainties exist in the twelve-month period following the signing of the accounts. The charity therefore continues lo adopt the going concern basis in preparing its financial statements. Ic} Incoming resources All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met. when it is probable that the income will be reiVed and when the amount can be measured reliably. Income from donations and legacies includes all income received by the charity that is, in substan, a gift made on a volunlary basis. Income from charitable aclivities includes income earned from the supply of goods or servi$ for activities undertaken for charitable purposes. Income from other fundraising activities includes income from fundraising and non-charilable trading activities. Investment income is earned from holding assets for investment purposes. Id) Donated goods and services Donated facilities and services are recognised in the accounts, at the arnount the charity would pay in Ihe open markel for a service equivalent to that being donated. when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charily s own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charily accounts. le> Resources Expended All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not regislered for VAT and accordingly resources expended are shown gross of irrecoverable VAT. Expenditure on charitable activities includes all costs incurred by the charity in undèrtaking activities that further its charitable aims. for the benefit of ils beneficiaries. |Page 13
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 (fj Tangible fixed assets Tangible fixed assets, with a value over £1,000. are capitalised in the accounts of the Church and depreciated over the estimaled useful life of the asset. In the year of acquisition, assels are depreciated for the full year. Equipment- 25°/0 on cost Computers. IT & Media - 25% on cost Property Improvements & Major Works- 10% on cost Ig} Funds Structure The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balan on the fund, unless permission has been given by the funder lo remove the restriction on the balan outstanding. Funds relating to capital expenditure are transferred to a designated fund against which deprecialion is charged. Additional designated funds are established by the trustees. as appropriate. |Page 14
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 2. Anatysis of Income 2025 Unreslrided Restricted Total Funds Funds Funds 2024 Unr95tricled Restricted Totsl Funds Funds Funds Nots 2a Inco from Donations & Legacies Omerings, ccllections & regular gimng tnatiOnap[RaL LjaCieS Gift tsxrpLDver&1 Grants receId.. The Iktimal Lottery Convnunity Fund The LLltery Sport ELnd UK SPF Benefacl Trust Harry Bottom Trust Barnty Metropolitan Borough Council SY C(Mnmunity Foundabon Circuit Miwon &ants 0er v)luntsry receipts Totsl 85,529 85,529 14,333 19,380 33,713 91,093 36,494 3,0 20,984 1,084 92,183 5,979 42,473 3,(0 18,085 3,375 21,460 15,640 15,640 6,938 6,938 11,997 11,997 7,200 7,200 4,000 4,000 4,382 4,382 3,623 3,623 860 860 900 5,175 5,175 750 750 900 9CQ 118,847 77,395 196,242 152,477 12,988 165,465 2b Inco from Church IKtNltS Letbngs Baptisnlwldings Internal iyganisations ToLql 74,757 1,468 74,757 1,468 583 83,420 1,481 83,420 1,481 608 583 76,225 583 76,808 84,901 eQ8 85,YJ9 2c Inco from Fundraising Actwitie5 FUrraISIrQ & nts 38,624 1,276 39,900 29,169 29,169 Total 38,624 1,276 39,900 29,169 ,169 2d In¢on from Investments Bank inter1 8,370 50 8,420 9,362 71 9,433 2e Other Income und insurance Refund ol ¢Ibution lo pensi delicil Sundry & midlaneous incon 449 1,0 449 1,085 Totgl 1,534 Total Inco 242,066 79,304 321,370 277,443 13,e67 291,110 |Page
THE METHODIST CHURCH BARNSLEY NORTH %VEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 3. Analysis of Expenditure 2025 Total Funds 2024 Unrestricted Designated Restricted Funds Funds Funds Note 38 Expendrture on Charitable ActIVleS Mis&onary & charitable gimng ccne>l0naI funds Circuit AssrnI ting & ghtirvj Insurance Water rates Repairs, Tvwinlenance & equiptnenl Cleaning Salaries cost Eypenses of rrinisty oiects, actimb'es & events A¢countan¢y fee Internal organisalions Depreciatt'on of fixed assets Cther payrrEnts 1,754 2,482 148,100 37,783 13,496 3,694 15,175 12,374 18,497 6,853 4,718 925 8,704 2,482 148,100 37,783 13,496 3,694 23,539 12,374 18,923 6,853 17,789 925 500 2,399 93 5,749 2,422 139,&80 42,T13 13,601 2,703 15,853 12,803 17,674 7,497 13,748 8,364 426 13,071 2,399 93 539 Total 265,944 2,399 29,311 297,654 276,504 3b Fundralslng Costs neral fundraising e>penses Africa Lo* fundraising expenses 1,117 1,117 500 1,540 1,320 Total 1,617 Other Expenditure Trf of Silkstone ComrrK)n funds to Circuit 10,707 10,707 Totsl 10,707 10,707 TOTAL EXPENDITURE 277,768 1399 29,811 309,978 279,364 Prior year expenditure includes the following amounts taken from restricted funds.. Missionary & charitable giving - £5,035 Repairs, maintenance & equipment- £1,499 Salaries cost - £208 Projects, activities & events - £9,976 Internal organisation expenditure £562 Other payments- £539 Africa with Love expenses - £1,320 All other prior year expenditure is unrestricled. |Page 16
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 4. Tangible Fixed Assets Flxtures, Fittings & Equipment Property Improvements & Majorworks Total Original Cost As @ 01 September 2024 Additions in the year As @ 31 August 2025 Depreciation As @ 01 September 2024 Depreciation charge As @ 31 August 2025 68,827 68,827 23,993 92,820 23,993 23,993 68,827 68,827 68,827 2,399 71,226 2,399 2,399 68,827 Net Book Value As @ 01 September 2024 As @ 31 August 2025 21,594 21,594 5. Cash at bank and in hand 2025 2024 Note Cash in hand Bank Accounts Central Finance Board 1,497 24,266 189,481 36 34,566 186,617 Totsl 215,244 221,219 Add Funds held by internal organisalions Less funds held on behalf of exlemal organisalions 12 13 649 13,7471 566 Total Cash Funds Held 212.146 221,785 |Page
THE METHODIST CHURCH BARNSLEY NORTH %VEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 6. Debtors 2025 2024 Gift receivable Prepayments Hire income due 9,063 8,245 1,115 9,355 8,022 2,263 18.423 19,640 7. Creditors 2025 2024 Creditors & accruals Deferred income 2,425 832 2,691 1,220 3,257 3,911 8. Staff costs and numbers 2025 2024 S818ries Cost Employer NIC Employer Pension Contribution 17,889 592 442 16,347 786 541 18,923 17,674 Average number of employees g. Trustees, remuneration, benefits and expenses Olher than reimbursemenl of items purchased on behalf of the Church, there was no remuneralion, expenses or benefils made to trustees during this or the previous accounting period. 10. Related party transactions During the year the charity incurred assessment costs, payable to Barnsley Methodist Circuit, to a total of £148,100 (2024.. £139,680). Methodist Church Barnsley North Wesl received Mission grants from Barnsley Methodist Circuit, to the total value of £860. 12024.. grants to the value of £750 were received). Barnsley Methodist Circuit also contributed £900 to cover the cost of the Accountancy & Independent Examination Fee {2024'. £9001. There were no other transactions with any person or party closely related to a trustee, during this or the previous financial period. |Page 18
THE METHODIST CHURCH BARNSLEY NORTH %VEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 11. Land & buildings Church buildings are the property of the Methodist Church and are not recognised in the accounts of the Melhodisl Church Barnsley North West. 12. Funds held by internal organisations Openlng Balance Closlng Balance Receipts Paymgnts Buckley Ladies Group Buckley Sunday School Dodworth Fellowship 743 269 34 254 11601 837 269 23 329 13401 Totsl 1,046 583 15001 1.129 Internal organisations are groups that are part of the Church and report to the Trustees. The transactions are included in the accounts of the Methodist Church Barnsley North West and are recorded as restricted funds. £480 of the Buckley Ladies group fund is held in the North West Current Account. 13. Funds held as custodian trustee 3110812025 3110812024 Special Appeals Balance brought forward OfferingslGifts reiVed for Special Appeals OfferingslGifts paid over lo exlemal organisations 4,628 4,628 6,366 6,366 Silkslone Common Church (funds held as agenll Balance brought forward Income received during the year Expenditure during the year Amounts paid over lo Circuit during the year 10,707 9,817 19,3771 7,4001 3,747 Balance carried forward held on behalf of exlemal groups 3.747 Special Appeals are funds received through offerings and gifls collecled on the behalf of external organisalions. The income does nol belong to the NW Church and Iherefore is not included in Ihe Statement of Financial Activities. The accounts of Silkstone Common Church are held as agenl and managed on behalf of Bamsley Methodist Circuit. The income does not belong to the NW Church and therefore is not included in the Statement of Financial Activities. 14. Contingent Liability At the financial year end, there was an ongoing dispute with a former employee in respect of pension contributions that could result in a possible liability in future years. Al the balance sheet dale, it is impracticable to estimate the financial effect of this issue. |Page 19
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 15. Independent Examination and accountancy services The cost of accounts preparation and independent examination for the financial year was £925 (2024.. £9001. 16.Analysis of assets between funds Unrestricted Designated Funds R8Strict8d Funds Funds Total 3110812025 Tangible Fixed Assets Investments Current Assets Current Liabilities 21,594 21,594 150,358 13,2571 40,429 39,782 230,569 13,2571 147,101 62,023 39,782 248,906 3110812024 Tangible Fixed Assets Inveslrnenls Current Assets Current Liabili(ies 182,957 13,9111 40,429 18,039 241,425 13,9111 179,046 40,429 18,039 237,514 17. Unrestrlcted funds Opening Balance Closing Balance Income Expenditure Transfers General Reserve Fund.. Buckley Chapel Dodworth Chapel Emmanuel Church 14,802 11,097 108,968 11,022 15,791 11,729 5,637 20,231 20,198 22,795 21,886 143,877 34,597 17,784 122,1151 119,9691 1167,6081 134,9311 117,4081 111,7291 14,0081 15,482 13,014 88,994 10,688 16,167 3,757 Kexborough Chapel Higham Chapel Silkslone Cotllmon NW Church General fund Designated Property Fund IEMCI Designated Property Fund (Highaml 1,127 2,756 20,231 20,198 TOTAL 219,475 242,066 1277,7681 3,757 187,530 |Pagc 20
THE METHODIST CHURCH BARNSLEY NORTH %VEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 18. Restricted funds Opening Balance Closing Balance Income Expenditure Transfers Internal Organisations (see note 121 North Wesl Mission 1,046 583 15001 1,129 Mission Grant- Gel ready lor Summer Mission Grant- Shining Stars Mission Grant- First 63 63 500 15001 13601 19731 360 BMBC- Ecofesl 1,101 128 Buckle Cha Buckley Chapel Legacies BMBC- Garden Project BMBC- Coffee Momings BMBC- VE Celebration 9,780 9,780 193 500 13071 132 132 250 12041 46 BMBC- Water Boiler 96 Bens Big Trim Fundraiser 721 17211 Kexborou h Cha el.. Kexborough Reslricled Fund Defibrillator Donations 500 137 500 105 432 14641 Dodworth Cha el.. BMBC- Children's Work Grant 121 11211 15301 BMBC- Holiday Club BMBC- Molherlcarer group 150 380 440 440 Emrnanuel Church.. Habilal for Humanity Fund IHfHI Africa with Love IAWLI National Lottery Youth Project Grant National Lottery Sport England H8rry Bottom Charitable Trust SY Community Foundation UK Shared Prosperity Fund (Solar Panels) Benefacl Trust Isolar Panels) Melhodisl Women - Oasis Dementia Café 1,434 1,124 11,4841 12001 11,0001 5,848 15,640 6,938 4,000 3,623 11,997 7,200 15,7001 14,2931 12,8461 14,0001 18061 1,072 10,347 4,092 17801 111,9971 17,2001 2,037 719 11371 14801 12821 12071 14,3801 12,0001 582 BMBC- SoLJnd System BMBC- Toddlers BMBC Granl-warm Spa$ Restricted Donations IC8pilal Projeclsl Restricted Donations (Coffee Morning) 1,780 1,300 282 500 12931 14,7961 16,875 1,276 7,699 41 765 TOTAL 18,039 79,304 129,8111 127,7501 39,782 |Pagc 21
THE METHODIST CHURCH BARNSLEY NORTH WEST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 AUGUST 2025 19.Transfers & Adjustments General HfH Fund Fund AWL Fixed Benefac Res Genue Warm Youth Fund Assets UKSPF Trust Donations Fitness Spaces Project Donations 1,684 11,4841 12001 Funds re purchase of rixed assets 23,993 111,9971 17,2001 14,7961 Room & fa¢ililies hire 2,073 17801 12931 11,0001 TOTAL 3,757 11,4841 12001 23,993 111,9971 17,2001 14,7961 17801 12931 11.0001 |Pagc 22