## **Trinity Church Sutton** ## **Annual Report and Accounts for the year to 31 August 2025** |**Contents**|Page| |---|---| |Trustees' Annual Report
|2-10| |Statement of Financial Activities for 2024/25|11| |Statement of Financial Activities(SOFA)for 2023/24|12| |Balance Sheet as of 31 August2025|13| |Notes to the Accounts|14-21| |Independent Examiner's Report|22| Page **1** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** **Annual Report and Accounts for the year to 31st August 2025** ## **1. Introduction** Trinity Church Sutton is a Methodist and United Reformed Church located in the London Borough of Sutton. An ecumenical church, it is also a partner in Churches Uniting in Central Sutton. Trinity Church is known for its carefully crafted nonconformist liturgy, its highly regarded music and its reputation as a church which encourages open-minded theology and ethics. As a congregation made up of many nationalities, it does all it can to offer a welcome to all and seeks to fulfil its calling to serve the present age. ## **2. Objectives and Activities** ## **Summary of the objects of the charity set out in its governing document** The purpose of the Charity is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the Methodist and United Reformed Churches. In achieving its purpose, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to): - the celebration of public worship. - the teaching of the Christian faith. - mission and evangelism. - pastoral work, including visiting the sick and the bereaved. - the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs; and - the support of other charities in the UK and overseas. ## **How we work** When planning our activities for the year, the Trustees have considered the Charity Commission's guidance on public benefit, and particularly the specific guidance on charities for the advancement of religion. In normal times, examples of activities in pursuance of these objectives undertaken for the public benefit include: - worship services are held every week, open to everyone - Christian education sessions open to all, such as evening lectures and Bible study groups - • a Junior Church, held every Sunday for children from O years to 18 years - a parent and toddler group which is often oversubscribed - youth work, including a youth club for young people of secondary school age and a large range of uniformed organisations - discounted rental rates for our halls used by numerous community organisations - offering weddings and baptisms (where church membership is not a requirement) - charitable outreach, support and fundraising, including strong links with local and national charities, such as Refugee and Migrant Network Sutton (RMNS), Age UK Sutton, and Christian Aid A Benevolent Fund is maintained for the use of the minister for charitable needs at his discretion. Donations to charities of up to 10% of our income are normally made by the church on the basis of an annual vote by the congregation to decide the receiving charities. Members are invited to contribute to appeals from the Disasters Emergency Committee. Page **2** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton Annual Report and Accounts for the year to 31st August 2025** ## **3. What we did - Achievements, Performance** ## **Results against objectives** Our achievements against our objectives were: **----- Start of picture text -----**
Objective for 2024/2025 Achievements
1. To continue to develop:
• Regular public worship of high quality; Trinity Church has continued to provide high-
• Active engagement in worship through quality worship over the year, with Sunday
choral music, Bible reading and others. services regularly attended by up to 200 people.
This worship is enriched by our choir who
• Opportunities for study, prayer and
provide choral music during the service.
contemplation.
• Inclusive opportunities for social contact
We hold popular evening choral services
both in traditional ways though the throughout the year, featuring music from the
Supper Club, 95 Club, outing, Trinity Festival Choir and guest musicians.
Kaleidoscope and Chapter 22 and
Every Sunday, there is a large Junior Church,
outings, and through new yet-to-be
offering classes for a range of age groups. The
discovered ways; and
size of the junior church is unusual in the
• Mutual support and pastoral care, national context and demonstrates a thriving and
all of which enriches society. lively place of worship which attracts young
families.
Our social groups continue to thrive and grow,
for example the new Chapter 22 group has
become more established and held several
social events for young adults within the church.
We have responded to the changing
demographic within the community of Sutton by
forming a new Indian Fellowship group.
We celebrate the work that our pastoral links do
in providing care and support and are currently
developing this team further to meet the
changing needs of our large congregation.
2. To continue to hone our online
Technology is used effectively to make services
presence, utilising new recording
available online through a live streaming service
equipment, so that people not
and produce recordings for those unable to
physically present can participate in
attend in person. This enables greater inclusion
worship, education and consultations
in our worship.
in fulfilling ways, whilst encouraging
Our website continues to provide a strong online
active engagement wherever possible.
presence.
We have also installed digital screens in our
church halls which have allowed us to advertise
church events and promote our mission to a
larger audience.
**----- End of picture text -----**
Page **3** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** **Annual Report and Accounts for the year to 31st August 2025** **----- Start of picture text -----**
3. To develop the new agreed
The Church and Community Group has
groups arising from our
continued to develop, assumed responsibility for
reflective review
the new outreach initiatives. Examples of the
• Church and Community success of this include: the growth of our Open
• Learning and Discipleship Church on Friday mornings, exploring a greater
variety of activities to encourage social
engagement; the development of pastoral links;
and a lunch club in association with Age UK.
The Learning and Discipleship Group has
assumed responsibility for the evening lectures,
organising three successful events for Advent,
Lent and Pentecost, which were well attended,
attracting both members of the church and the
wider public. There have also been interfaith
events organised, such as an Iftar meal with the
Dialogue society. We have also expanded our
opportunities for Christian study. As well as
holding Lent Study Groups and prayer meetings,
we now also offer a weekly Bible study group led
by our minister.
We provided support for a community of Hong
4. To support the assimilation and integration Kong worshippers, for example supporting their
within the local community of those congregation initially by making our building
immigrants newly arrived from Hong Kong available for worship and fellowship.
by:
This enabled their congregation to grow to the
point where they found it necessary to move to
alternative premises which could offer space for
Sunday morning service. We have since
maintained strong links with this community, for
example organising a joint summer picnic and a
shared Christmas morning service.
**----- End of picture text -----**
Page **4** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** **Annual Report and Accounts for the year to 31st August 2025** ## **4. Finance review** ## **Financial overview** Our total income was £202,640 ( **2025** £212,323) of which 67.5% was congregational giving (with associated tax reclaims of £25,142 ( **2024** £27,915), and 30.3% was hall rental income of £61,505 ( **2024** £58,731), our total expenditure was £213,413 ( **2024** £175,438) the net deficit for the year was £10,926 ( **2024** -surplus £39,208) ## **Budget for the year ending 31[st] August 2026** The budget for the current year shows a small projected deficit of £3,572 due to increase in utility bills. Careful control of expenditure will be required to maintain the surplus. However, there are sufficient reserves to allay any immediate cause for concern. ## **Reserves policy** The Trustees have set a reserves policy which relates to the General Fund and requires that reserves be maintained at a level which ensures that the activities can continue during a period of unforeseen difficulty and that a proportion of reserves be maintained in a readily realizable form. The Trustees consider readily realizable reserves to be the amount of reserves that are easily converted into cash should the need arise. We aim to hold in the General Fund sufficient money to cover six months’ expenditure - approximately £84,000. This is because expenditure is certain for some items such as: - Circuit Assessment of £17,000 per quarter - Caretaker costs £7,200 per quarter - Utility bills of £6,200 per quarter - Insurance and Maintenance costs of £6.900 per quarter - Administration costs of £3,750 per quarter Our General Fund stands at a cash surplus of £87,238 (2024 £86,390) We are £3,238 above our preferred level of reserves. It is still necessary to continually address the subject of funding to ensure that the General Reserves are maintained at over £84,000. The other Funds are held for specific purposes and therefore are not covered by the General Reserve Policy. The Policy for the Restricted Funds is to use the funds only for the purpose they intended and to endeavor to use them prudently so that sufficient funds are maintained for future expected needs. These funds are: - ## **A. Designated Funds** - **Benevolent (Poor) Fund.** Used by the minister to pay for charitable needs. It is topped up by anonymous donations made in the collection box at the back of the church, and from general church resources as the need arises. - **Building Fund.** Set up to provide funds for the occasional one-off maintenance or building works. - **Legacy Fund.** Accumulated surplus of past legacies not yet spent by the Church. - **Fire Alarm Reserve:** Set up to pay for the one-off purchase of a Fire Alarm ## **B. Restricted Funds** - **Choir Fund.** The choir is paid for its service at weddings and funerals. The choir members have decided to donate the money to this fund which is to be used for the purchase of materials for the use of the choir. - **Ruth Howard Fund.** To make grants to young people to enable them to go overseas. - **Special Collections Fund.** Offerings and gifts received for and paid to External organisations - **Toddler Club Fund.** Accumulated surplus of the Trinity Toddlers donations - C. **Endowment Fund.** Income from investment can be used for general purposes, but capital is not generally available. Page **5** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton Annual Report and Accounts for the year to 31st August 2025** ## **5. Plans for the future** Our specific objectives for the year starting from 1[st] September 2025 are: 1. To continue to provide high quality worship through: - providing regular public worship of high quality. - encouraging active engagement in worship through choral music, Bible reading and others. - offering a wide range of opportunities for study, prayer and contemplation. - fostering a culture of mutual support and pastoral care - developing our use of technology to produce engaging content for our website and social media presence - utilising our recording equipment effectively so that people not physically present can participate in worship, education and consultations in fulfilling ways, whilst encouraging active engagement wherever possible 2. To develop links between the church and the wider community by: - offering inclusive opportunities for social contact in traditional ways such as social groups and church outings, while also searching for fresh opportunities to reach new people - developing our outreach work, such as Open Church, to promote strong links with the local community - maintaining ecumenical and interfaith relationships - supporting a range of charities, including through regular fundraising and events - continuing in the Methodist and URC traditions of calling for social justice, for example taking action on climate change by continuing our Eco Church journey. 3. To enhance the accessibility of our building by: - improving the internal access between the church and halls by installing a lift. 4. To support the Minister in taking his sabbatical by: - Providing appropriate support – practical, spiritual, and financial – to enable a fruitful sabbatical. - Maintaining pastoral care for the church community by arranging and utilising support from the wider church network. - Ensuring continuity of worship through high-quality weekly services, inviting a range of preachers to lead during the Minister’s absence. - Sustaining church leadership so that all church activities continue effectively throughout the sabbatical period. Page **6** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton Annual Report and Accounts for the year to 31st August 2025** ## **6. Objects, Structure, Governance and Management** Charity Name Trinity Church Sutton Also known as Trinity United Reformed/Methodist Church Sutton Charity's Principal Address 16 Cheam Road, Sutton, Surrey SM1102 Registered Charity Number 1136623 Web site www.trinitychurchsutton.org.uk ## **Governance** The Governing Document for Trinity Church is the Constitution which was adopted on 18[th] April 2010. Trinity Church is constituted as a charitable unincorporated association. ## **Trustees** The ruling body of Trinity Church is the Trustees Meeting as represented by the Minister, Treasurer and Deacons. The Minister of the Church is an ex Officio Trustee. 10 Deacons /Trustees are elected by the Church Congregational Meeting to serve for a term of 3 years. Elected Deacons/Trustees may be elected for a second term but not a third consecutive term. The Church Meeting also nominates the Treasurer who is appointed as a co-opted Trustee. Page **7** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** **Annual Report and Accounts for the year to 31st August 2025** - The Trustees serving during the year were: **----- Start of picture text -----**
Trustee name Office Dates acted if not for How appointed
whole year
Revd Hendry Ponniah Chair Ex Officio
Mr Malcolm Booth Treasurer To 5 [th] April 2025 Co-opted on nomination by
Congregational meeting
Ms Jacqueline John Treasurer From 6 [th] April 2025 Co-opted on nomination by
Congregational meeting
Mrs Margaret Audrey Deacon To 5 [th] April 2025 Elected by Congregational Meeting
Aikines-Aryeetey
Mr Francis Nii Allotey Deacon To 5 [th] April 2025 Elected by Congregational Meeting
Mr Richard Cornwell Deacon Elected by Congregational Meeting
Mr Jabez Dawnson Deacon From April 2025 Elected by Congregational Meeting
Mr Martin Wright Deacon From April 2025 Elected by Congregational Meeting
Ms Jaqueline Harriott Deacon Elected by Congregational Meeting
Ms Abigail Hustler Deacon Elected by Congregational Meeting
Mr David MacLaren Deacon Elected by Congregational Meeting
Mrs Pedra McKenna Deacon Elected by Congregational Meeting
Mr Raju Sowjanyaraju Deacon Elected by Congregational Meeting
Ms Rachel Opoku- Deacon Elected by Congregational Meeting
Appiah
Mr Danai Mukusha Deacon Elected by Congregational Meeting
**----- End of picture text -----**
New Trustees are advised of their roles and responsibilities prior to the appointment, including reference to Charity Commission guidance. On-going training uses denominational training courses and literature. Safety procedures are reviewed regularly. The Trustees, advised by the Property Committee, also act as Managing Trustees for the suite of buildings, the responsibility for which has been delegated to them by the Methodist Church Property Division, Manchester. The Deacons are responsible for the spiritual life of Trinity Church through its worship and mission. The Deacons are also to provide support to the minister. ## **Church Meeting** Every member of Trinity Church is a member of the Church Meeting whose recommendations must be taken into account by the Trustees. The Church Meeting meets up to four times a year to receive reports from the Trustees and various committees. ## **Committees** The Trustees and Church Meeting are supported and informed by the work of a number of committees including: -. **Finance Committee:** Advises the Trustees and acts on their behalf within prescribed limits regarding the general financial aspects of the work of Trinity Church by monitoring income and expenditure, preparing budgets, maintaining appropriate financial controls and coordinating regular reviews of planned giving. Page **8** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** ## **Annual Report and Accounts for the year to 31st August 2025** **Property Committee:** Advises the Trustees and acts on their behalf regarding the maintenance of the suite of buildings to ensure a safe and comfortable resource for the worship of God and the provision of a central resource for the local community. **Pastoral Committee:** Maintains contact with church members and adherents and supports them in various ways through pastoral church links. **Church and Community:** This group in Trinity Church has responsibility for three aspects of church life: fellowship within the church community, the church's service of its immediate neighborhood and mission to the wider world. **Learning and Discipleship:** The assumptions underlying the existence of this group in Trinity Church are that the church is a learning community and that discipleship involves personal spiritual growth. Some of this happens in church naturally and organically, but it is most effective when it is prepared for in a strategic manner. The remit of the group is to oversee the spiritual development and wellbeing of all within Trinity Church ## **Ecumenical Church Council:** In January 2001 Trinity United Reformed/Methodist Church signed a local Ecumenical Partnership with St Nicholas Parish Church and Sutton Baptist Church. This Council, with representatives from all of the partnership churches, seeks to find ways for the churches to share in their common life here in Sutton, and to bear witness to our oneness in Christ. ## **Junior Church and Youth Work.** The Trustees receive regular reports from the Youth Deacon regarding the Junior Church and Bunker Youth Club. These will come from the new Learning and Discipleship group. ## **Risk Management** The Trustees maintain a Risk Register to ensure that procedures are in place to guard against foreseeable events which could prejudice the functioning of the Charity. ## **Safeguarding** The Charity complies with the Safeguarding of Children and Vulnerable Adults policy of the Methodist Church. ## **7. Trustees' Responsibilities** The trustees are responsible for preparing the Trustees' Annual Report and the financial 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of the charity during that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently. - observe the methods and principles in the Charities SORP. - make judgments and estimates that are reasonable 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 concern basis unless it is inappropriate to presume that the charity will continue in business. Page **9** of **22** www.trinitychurchsutton.org.uk Trinity United Reformedlmethodist Church Sutton Annual Report and Accounts for the year to 31st August 2025 The trustees are responsible for keeping proper accounting records that disclose wilh reasonable accuracy at any time the financial position of the charity and enable them lo ensure that the financial slalements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008, and the provisions of Ihe trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps to prevent and detect fraud and other irregularities. 8. Declaration The trustees declare that they have approved the trustees. report above_ Signed on behalf of the Charity's Trustees Revd Hendry Ponniah Chair of the Ttustees www.trin churchsutton.or .uk Page 10 of22 **Trinity United Reformed/Methodist Church Sutton** ## **Statement of Financial Activities for the year to 31st August 2025** ## **Income From:** Donations and legacies Investments Charitable activities ## **TOTAL INCOME** ## **Expenditure on** Charitable activities Support Costs Management and administration ## **TOTAL EXPENDITURE** Gains/(Losses) ## **Net Income/(Expenditure)** ## **Net Movement in Funds** ## Balances B/F Transfer between Funds Balances C/F |**Note**
**2a**
**2b**
**2c**
**3a**
**3b**
**3c**
**9a**
**12**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Funds**
**General**
**Poor**
**Legacy**
**Fire**
**Alarm**
**Reserve**
**Building**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
126,215
222
-
-
1,244
9,048
-
136,729
4,406
-
-
-
-
-
-
4,406
61,505
-
-
-
-
-
-
61,505
-
-
-
-
-
-| |---|---| ||**192,126**
**222**
**0**
**0**
**1,244**
**9,048**
**0**
**202,640**| ||89,575
-
-
-
-
10,514
-
100,089
97,354
-
-
-
-
-
-
97,354
15,970
-
-
-
-
-
-
15,970| ||**202,899**
**0**
**0**
**0**
**0**
**10,514**
**0**
**213,413**| ||(153)
(153)
(10,773)
222
0
0
1,244
(1,466)
(153)
(10,926)| ||(10,773)
222
0
0
1,244
(1,466)
(153)
(10,926)
155,052
492
93,071
0
6,887
7,968
4,302
267,772
(35,000)
35,000
0
109,279
714
93,071
35,000
8,131
6,502
4,149
256,846| Page **11** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** ## **Statement of Financial Activities for the year to 31st August 2025** ## **Prior Year Figures** ||||**Unrestricted**|||**Restricted**|**Endowment**|**Total Funds**| |---|---|---|---|---|---|---|---|---| |||**General**|**Poor**|**Legacy**|**Building**|**Funds**|**Funds**|**2024**| |**Income From:**||**£**|**£**|**£**|**£**|**£**|**£**|**£**| ||**Note**|||||||| |Donations and legacies|**2a**|126,959|109|7,241|994|8,751|-|144,054| |Investments|**2b**|5,485|-|-|-|-|-|5,485| |Charitable activities|**2c**|62,784|-|-|-|-|-|62,784| |**TOTAL INCOME**||||||||| |||**195,228**|**109**|**7,241**|**994**|**8,751**|**0**|**212,323**| |**Expenditure on**||||||||| |Charitable activities|**3a**|79,989|140|-|-|8,291|-|88,420| |Support Costs|**3b**|74,470|-|-|-|-|-|74,470| |Management and administration|**3c**|12,548|-|-|-|-|-|12,548| |**TOTAL EXPENDITURE**||||||||| |||**167,007**|**140**|**0**|**0**|**8,291**|**0**|**175,438**| |Gains/(Losses)|**9a+b**|2,000|||||323|2,323| |**Net Income/(Expenditure)**||**30,221**|**(31)**|**7,241**|**994**|**460**|**323**|**39,208**| |Transfer between Funds|**12**|-|-|-|-|-|-|-| |**Net Movement in Funds**||**30,221**|**(31)**|**7,241**|**994**|**460**|**323**|**39,208**| |Balances B/F||124,831|523|85,830|5,893|7,508|3,979|228,564| |Balances C/F||**155,052**|**492**|**93,071**|**6,887**|**7,968**|**4,302**|**267,772**| Page **12** of **22** www.trinitychurchsutton.org.uk Trinity United Reformedlmethodist Church Sutton Balance sheet as at 31 August 2025 2025 2024 Notes Fixed Assets Investments 4,149 4.302 Current Assets Debtor5 Cash at Bank and on Deposit Central Board of FlnanceAccount Other Bank Accounts io 64,146 79,833 18,380 17,598 177,276 177.210 259,802 274,641 Current Llabllltles Amount- Falling due in oneyear li 17.1051 111,1711 Net Cu￿ntASsetS 252,697 263,470 NetAs$ets 256,846 267.772 Rep￿Sented by Goneral Fund Designated Fun(Js 109,279 136,916 246.195 155.052 100.450 255,502 Restricted Funds Endowment Fund 12 6.502 4,149 4,302 256.846 267,772 Approved by the Deacons, Meeting on 6 and signed on their behalf by" Revd He dry Ponniah Jacqu Treasurer ine John Mini$tsr www.lnni churchsutton.o Page13of22 **Trinity United Reformed/Methodist Church Sutton** **Notes to the Financial Statements for the year to 31 August 2025** ## **1. Accounting Policies** ## **Accounting basis and standards** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Charities Act 2011. The financial statements have been prepared under the historical cost convention modified to include investments at fair value. The charity is an unincorporated trust. The financial statements have been prepared on a going concern basis as in the opinion of the trustees, there are no material uncertainties about the Church's ability to continue. ## **Funds** The funds held constitute: General Funds held for any purpose of the charity which are Unrestricted, Restricted funds which are held for a narrower purpose, Endowment funds which represent gifts, the capital normally being unavailable for spending, and the income from which is either Restricted or Unrestricted and Designated funds which are funds held for a particular purpose identified by the trustees but which can be reversed. Details of each material fund are disclosed in Note 12. Any fund may be held in ways other than cash. ## **Income** These are included in the Statement of Financial Activities (SOFA) when the church becomes entitled to the resources, **it** is probable that the income will be received and the amount of income receivable can be reliably measured. ## **Expenditure** Expenditure is recognized once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of obligation can be reliably measured. All expenditure is accounted for on an accruals basis. ## **Fixed Assets and Depreciation** The Trustees for Methodist Church Purposes are custodian trustees for the Church land and buildings, and they hold the freehold title. As the Church is the beneficial owner of the Church land and buildings, they are included in the Church balance sheet. The Trustees have included the Church land and buildings at their carrying value at 1[st] September 2015, being the date of transition to SORP (FRS 102). This has been adopted as original cost in accordance with the provisions of the reporting standard, because reliable information is not available for the original cost of the Church land and buildings. The carrying value at transition was Nil. Freehold land is not depreciated. Church buildings are not depreciated where their residual value is not expected to fall below their carrying value. Other assets are capitalized at cost and depreciated at a rate calculated to write off their cost on a straight-line basis over their expected useful economic life. ## **Investments** Investments are valued in the balance sheet at fair value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year-end are shown in the SOFA. ## **Creditors and provisions** Creditors and provisions are recognized where the church has a present obligation from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognized at their settlement amount. ## **Taxation** As a charity, Trinity United Reformed/Methodist Church is exempt from income and capital gains tax on its charitable activities. . Page **14** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** ## **Notes to the Financial Statements for the year to 31 August 2025** |**2**
**Income From:**
**2a**
**Donations and legacies**
Regular giving
Flower and bunker donations
Donations and special collections
Legacies
Tax recovered
**2b**
**Investments**
Investment income
**2c**
**Charitable activities**
Rental of premises
Other
**Total income**|**Unrestricted**
**Restricted**
**Total**
**Total**
**General**
**Benevolence**
**Legacy**
**Building**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
95,502
222
1,244
96,968
97,451
2,078
2,078
1,355

3,493
9,048
12,541
10,092

0
7,241
25,142
25,142
27,915| |---|---| ||**126,215**
**222**
**0**
**1,244**
**9,048**
**136,729**
**144,054**| ||**4,406**
**4,406**
**5,485**
61,505
61,505
58,731
4,053| ||**61,505**
**0**
**0**
**0**
**0**
**61,505**
**62,784**| ||**192,126**
**222**
**0**
**1,244**
**9,048**
**202,640**
**212,323**| Page **15** of **22** www.trinitychurchsutton.org.uk ## **Trinity United Reformed/Methodist Church Sutton** ## **Notes to the financial statements for the year to 31 August 2025** |**3**
**Expenditure On**
**3a**
**Charitable Activities**
Circuit assessment
Ministerial costs
Youth Work
Contributions to other causes (note
4)
Flower expenditure
Events
**3b**
**Support costs**
Church keeper costs
Music
Insurance
Repairs and maintenance
Utilities
**3c**
**Management and Administration**
Office administration
Independent Examination
**Total Expenditure**|**Unrestricted**
**Restricted**
**Total**
**Total**
**General**
**Benevolence**
**Legacy**
**Building**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
68,000
68,000
60,000
991
991
2,710
1,112
2,148
3,260
1,842
16,588
8,366
24,954
18,451
0
2,628
2,884
2,884
2,789| |---|---| ||**89,575**
**0**
**0**
**0**
**10,514**
**100,089**
**88,420**
23,858
23,858
22,473
8,206
8,206
8,000
7,658
7,658
7,175
37,658
37,658
24,635
19,974
19,974
12,187| ||**97,354**
0
0
0
0
**97,354**
**74,470**
13,472
13,472
10,130
2,498
2,498
2,418| ||**15,970**
**0**
**0**
**0**
**0**
**15,970**
**12,548**| ||| ||**202,899**
**0**
**0**
**0**
**10,514**
**213,413**
**100,968**| Page **16** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** ## **Notes to the financial statements for the year to 31 August 2025** ## **4 Contribution to other causes** |**Paid and committed**
Alzheimers
Christian Aid
CRUSE
DEC
Emaus
Medecins Sans Frontieres
Methodist Church
Refugee Migrant Network
St Raphaels
Sutton Mental Health
Sutton Counselling
Others under £1,000
**Total**|**Unrestricted**
**Restricted**
**Total**
**2025**
**Unrestricted**
**Restricted**
**Total**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
1,000
1,000
1,000
1,000
3,697
3,697
5,285
5,285
1,000
1,000
1,000
1,000
3,326
3,326
1,000
1,000
1,000
1,000
1,570
1,570
4,000
4,000
4,000
4,000
1,000
1,000
1,000
1,000
2,338
2,338
1,000
1,000
1,000
1,000
1,000
1,000
5,000
5,000
250
1,343
1,593
160
1,436
1,596
**16,588**
**8,366**
**24,954**
**10,160**
**8,291**
**18,451**| |---|---| 0.. Page **17** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** **Notes to the financial statements for the year to 31 August 2025** **5** ## **Fees for the Examination of the accounts** ## **6** **7** |Independent Examination Fee
**Paid Employees**
Gross Wages, Salaries, Pension and Benefit in
Kind
Employer's Pension Contributions
Average number of employees in the year
No employee was paid £60,000 or more during the year.
Redundancy costs are included when agreement is reached|**2025**
**£**
2,500
25,308
533
25,841
2|**2024**
**£**
2,418| |---|---|---| |||23,620
489| |||24,109| |||2| |||| ## **Trustees Remuneration and Benefit** No trustee received any remuneration of benefits for their services as trustees. A great deal of work is done for the Church by the Deacons as trustees on a purely voluntary basis. It would be difficult to quantify the cost of the work on a paid basis and so no estimate has been given. ## **8** |**Tangible Fixed Assets**
**Church Land deemed cost**
Deemed Cost B/F and C//F
The land was professionally valued in 2017 at £3,750,000
**Church Buildings deemed cost**
Deemed Cost B/F and C//F
The buildings insurance value at 31st August 2025 was £23,040,040|**2025**
**£**
-| |---|---| ||-| ||| Page **18** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton** ## **Notes to the financial statements for the year to 31 August 2025** ## **9 Investments** |**9a**
**Listed Investments**
_COIF Charities Investment Fund- Income Units_
Fair Value B/F
Unrealised Gains/(Losses)
Fair Value C/F
**9b**
**Investment Property**
_Freehold Land_
Fair value B/F
Disposed of during the year|**2025**
**£**
4,302
(153)
4,149
0|**2024**
**£**
3,979
323| |---|---|---| |||4,302| |||50,000
(50,000)| |||0| The investment property comprised land that was valued at fair value in September 2020 by Savills (UK) Limited. The trustees considered that the fair value had not changed materially since then. |**10**
**Debtors**
Debtors
Prepayments
HM Revenue & Customs
**11**
**Creditors**
Action For Children
St Raphaels
Badminton Court
Rent in advance
Kingfisher-New Bench
Amounts under £1000
Independent Examination Fee
PAYE|**2025**
**£**
10,313
17,000
36,833
64,146
32
521
150
2,500
1,308
94
2,500
7,105|**2024**
**£**
52,814
17,000
10,019| |---|---|---| |||79,833| |||125
8,021
2,500
525
11,171| Page **19** of **22** www.trinitychurchsutton.org.uk **Trinity United Reformed/Methodist Church Sutton Notes to the financial statements for the year to 31 August 2025** ## **12 Analysis of Restricted and Designated Fund Balances** |**Name**|**Opening**
**Balance**|**Incom**
**e**|**Expenditur**
**e**|**Transfer**
**s**|**Closing**
**Balance**| |---|---|---|---|---|---| ||1st Sept||||31st Aug| |**Restricted**|2024||||2025| ||**£**|**£**|**£**|**£**|**£**| |Special Collections|0|8,366|8,366||0| |Choir|165|177|||342| |Ruth Howard|6,875||1,530||5,345| |Toddlers|928|505|618||815| ||7,968|9,048|10,514|0|6,502| |**Designated**|||||| |Building|6,887|1,244|||8,131| |Legacy Fund|93,071||||93,071| |Fire Alarm Reserve||||35,000|35,000| |Benevolence|492|222|||714| |Totals|100,450|1,466|0|35,000|136,916| Special Collections: For external organisations. Choir: Music and other choir items. Ruth Howard: Youth overseas travel. Toddlers: Toddler Playgroup. Building: One-off maintenance. Benevolence/Poor : Relief of the poor. |**Name**
**Restricted**
Special Collections
Choir
Ruth Howard
Toddlers
**Designated**
Building
Legacy Fund
Benevolence/Poor
Totals|**Opening**
**Balance**
**Incom**
**e**
**Expenditur**
**e**
**Transfer**
**s**
**Closing**
**Balance**
1st Sept
2023
31st Aug
2024
**£**
**£**
**£**
**£**
**£**
7,971
7,971
0
141
291
267
165
6,875
6,875
492
489
53
928| |---|---| ||7,508
8,751
8,291
0
7,968| ||5,893
994
6,887
85,830
7,241
93,071
523
109
140
492
92,246
8,344
140
0
100,450| Page **20** of **22** www.trinitychurchsutton.org.uk Trinity United Reformedlmethodist Church Sutton Notes to the flnanclal statements for the year to 31 August 2025 13 NetAssets 2025 Inveslments Net Current assels Total Unrestricted Funds Restricted Funds Endowment Funds 246,195 6,502 246,19 6,502 4,149 4,149 Total 4.149 252.697 256.846 2024 Investments Net Current a$$ets Totsl Unrestricted Funds Restiicted Funds Endowment Funds 255.502 7.968 255.502 7.968 4.302 4,302 Total 4.302 263.470 267.772 14 Related Party Transactlons The Ch￿rch receivetl aggregate donations from tru3tee3 &nd their connected peT50ll5 of £IG,54512024 £18.fa75). Expenses were reimbursed to trustees which amouniedto £5,55612024£9,5261. Treasurer I confirm that I have prepared the accounts from the records of the Church and thatthey inclLsde all funds underthe control ofthe Trustees Trinity Church Sutton 48 Gaunllett Road Sutton. Surrey SM14RY Presentation to the Trusteesfor approval I tonfimi thatthe Accounts have been presented to theTrustees of Trinity Church on.... were approved. Date..... Revd Hendry Ponnlah Chairof Ihe meetlt)g w%Yw.trin churchsutton.or Page 21 of 22 Independent Examiner 's Report to the Trustees of Trinity United Reformed Imethodist Church I report lo the charity Iruslees on my examination of the a¢wunts of Trinty United Ref￿medImethodi$t Church {the Church) for the year ended 31 August 2025. Responsibilities and bosis of report The Deacons as Charity Trustees of the Church are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Acr}. I report in respe¢t of my examination of the Church's accounts as carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions gwen by the Chanty Commission under section 14515llbl of the Act. Independent examinerfs 8tsl•m&nl I have completed my examination. l ¢onfimi that no matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect". Accounting records were not kept in respect of the chU￿h as required by section 130 of the Act., or the accounts do not accord wlh tho$e reeords", or the accounts do not compty wrth the applicable requirements conceming the forni and content of accounts sel out in the Charities (Accounts and Report) Regulations 2008 other than any requiremenls that the accounts give a 'true and fair view, which is not a matter Considered as part of an independent examination,. or the a¢¢ounls have not been prepared in accordance with the methods and principles of Accounting and Reporting by Charities.. Sialement of Recommended Practice applicable lo charities prepanng their accounts in accordance with the Financial Reporting Standard applbcable in Ihe UK and Ihe Republic of Ireland IFRS 1021. I have no concern5 and have come across no other matters in ¢onne¢tion with the examination to which attention should be drawn in this report in order ¢0 enable a proper understanding of the accounts to be reached. Miriam Hickson CTA FCA JCS Accountants Limrted 5 Robin Hood Lane Sutton, Surrey SM12SW Dale. 12 ma4 Zol www.Irinit churchsutton.or Page 22 of 22