Charity number: 1139255
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 21 |
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025
Mrs Joanne Mary Mackin, Trustee Mrs Louise George, Trustee Mrs Stephanie Marr, Trustee (resigned 23 February 2024) Mrs Catherine Simpson, Trustee Mr Neil Mackin, Trustee (appointed 23 February 2025) Mr Peter King, Trustee (resigned 15 February 2026, deceased 1 March 2026) Mr Joshua Mandozana, Trustee (appointed 15 February 2026)
Charity registered number
1139255
Principal office
Christ Church Redford Way Uxbridge UB8 1SZ
Page 1
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
CHURCH COUNCIL MEMBERS' REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Church Council present their report and accounts for the year ended 31 August 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the United Reformed Church guidance, the Charities Act 2011 and Accounting and the provisions of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)).
This report is signed by a designated trustee on behalf of all of them.
Structure, governance and management
The Church was established by the amalgamation of Uxbridge United Reformed Church and Uxbridge Methodist Church on 28 September 1972 and is governed by its constitution adopted on 10 September 2023. The Church's objectives are to advance its religious and charitable work. It is a registered charity number 1139255.
The trustees who served during the year were:
Mrs Louise George Mr Peter King (from February 2025) Mrs Joanne Mackin Mr Neil Mackin (from February 2025) Mrs Catherine Simpson
The trustees normally meet six times in the year but ongoing business means that meetings have been held more often during this financial year.
The church is a joint Methodist and United Reformed Church.
Church members elect trustees from among their members at the annual general meeting of the Church to perform such functions as the membership requires assisting the Church in fulfilling its life, work and witness. These trustees together with the Minister are known as the Church Council. The Trustees are also known as Elders within the church.
Trustees are required to have been a Church member for at least 12 months. During their term of office, training is through bible study, ongoing experience and exposure to denominational literature and meetings.
Page 2
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
CHURCH COUNCIL MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
a. Policies and objectives
In setting our activities and planning our activities, the church council has given careful consideration to the Charity Commission general guidance on public benefit, and, in particular, to its supplementary public benefit guidance on advancing our objectives and conforms to the Charities Act 2011.
The purpose of Christ Church is to bring the love of God to the heart of Uxbridge by being a worshipping, caring community which accepts people as they are and helps them live life to the full.
We believe in an inclusive Church – a church which does not discriminate, on any level, on grounds of economic power, gender, mental health, physical ability, race or sexuality. We believe in a Church which welcomes and serves all people in the name of Jesus Christ; which is scripturally faithful; which seeks to proclaim the Gospel afresh for each generation; and which, in the power of the Holy Spirit, allows all people to grasp how wide and long and high and deep is the love of Jesus Christ.
Achievements and performance
a. Main achievements of the Charity
During the year September 2024 - August 2025 Christ Church started to work with their new minister, Revd Wilbert Sayimani, shared with Ickenham United Reformed Church. Worship and charitable activities continued with additional support from the Methodist and United Reformed Church.
b. Review of activities
Wilmar Close was let at commercial rates during the whole year.
Trust income was not quite in line with budget as there was a late payment after a banking hitch as CAF Bank moved over to new systems. We acknowledge our thanks to the trustees of the Uxbridge United Reformed Church Charity for their substantial contribution.
It is encouraging to see that we are still able to support our Outreach aspirations with contributions totalling around £10,000 in the year. Additionally, a £10,000 payment is due to Communicare Counselling Services, which will be paid early in the next financial year.
Outreach activities of the Church have continued. ‘Welcome Wednesdays’. Sessions are funded and staffed by the Church on alternate Wednesdays, providing low-key activities and a space for community access. The sessions take place on alternate Wednesdays. In addition, Wondering Wednesdays, a time for reflection and bible study, took place for part of the year. Trustees and the Minister continue to encourage people within the worshiping community to show the love of God and share their beliefs in their lives outside the church buildings.
Another aspect of the Church’s outreach is the support of Boys’ Brigade and Girls’ Brigade companies. These reach many local families and although largely self-funding through weekly subs, the Church provides additional funding, use of premises and staff and weekly helpers from the congregation.
Staffing of the church buildings has been at a high level during the financial year, initially enabling administration of property and lettings to be maintained at a high level. However, staff sickness has taken its toll, as have some other matters. The Trustees have taken HR and legal advice and this is reflected in an increase in professional fees paid out in this financial year.
Page 3
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
CHURCH COUNCIL MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Achievements and performance (continued)
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
It is the policy of the Church that unrestricted funds should be maintained at a level equivalent to between six and nine months' expenditure. The Church Council considers 'that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church's activities while consideration is given to ways in which additional funds may be raised'. The level of reserves has been maintained throughout the year. The Church holds sufficient funds to enable it to cover current levels of expenditure and into the foreseeable future.
Structure, governance and management
a. Constitution
Christ Church Methodist & United Reformed Church is a registered charity, number 1139255, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
Church members elect trustees from among their members at the annual general meeting of the Church to perform such functions as the membership requires assisting the Church in fulfilling its life, work and witness.
Plans for future periods
The Trustees continue to work hard to sustain Christ Church but have struggled with capacity and succession planning. Numbers of Trustees remain low against the maximum on the church constitution, but, with the election of two new Trustees at the February Annual Congregational Meeting and the increased support of members of the congregation, many tasks are feeling slightly less onerous. The addition of the Minister to the team has lessened the burden in term of leading worship and times of prayer and also in the area of pastoral visiting. The Trustees continue to take capacity and burnout issues very seriously and this is an agenda item for all Church Council meetings. The Trustees are keen to encourage support of the activities put in place by other local churches and our partner denominations. This includes promoting Churches Together in Uxbridge activities and signposting resources for study and prayer from the Methodist and United Reformed Churches.
With the appointment of new Trustees in February and following on from the staffing issues within the church, the Trustees have begun to look at the patterns of staffing and buildings use and whether the commercial needs of letting the building are detracting from the core purpose of the church. Although for the main part rooms are let to local groups with a majority of groups providing support to their members, the cost of maintaining the staffing levels is potentially prohibitive for the church moving forward. This work will continue throughout the next year – and possibly onwards.
Page 4
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
CHURCH COUNCIL MEMBERS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' 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 & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for 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 of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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.
Approved on behalf of the Church Council:
................................................
Mrs Catherine Simpson
Date: 10 June 2026
Page 5
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Independent Examiner's Report to the Trustees of Christ Church Methodist & United Reformed Church ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2025.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: David Alesbury
Dated: 12 June 2026 Chartered Accountant
Feltons
Chartered Accountants 1 The Green London TW9 1PL
Page 6
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Note Income from: Donations and legacies 3 Charitable activities 5 Investments 6 Total income Expenditure on: Charitable activities 7 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 37,767 88,776 9,025 135,568 150,050 150,050 (14,482) 168,658 (14,482) 154,176 |
Restricted funds 2025 £ 95,645 - - 95,645 90,542 90,542 5,103 319,756 5,103 324,859 |
Total funds 2025 £ 133,412 88,776 9,025 231,213 240,592 240,592 (9,379) 488,414 (9,379) 479,035 |
Total funds 2024 £ 149,200 87,053 10,415 |
|---|---|---|---|---|
| 246,668 | ||||
| 232,718 | ||||
| 232,718 | ||||
| 13,950 | ||||
| 474,464 13,950 |
||||
| 488,414 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 21 form part of these financial statements.
Page 7
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
BALANCE SHEET AS AT 31 AUGUST 2025
| Note Fixed assets Tangible assets 12 Current assets Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds |
340,466 340,466 (31,102) |
2025 £ 169,671 169,671 309,364 479,035 479,035 479,035 324,859 154,176 479,035 |
348,152 348,152 (31,051) |
2024 £ 171,313 |
|---|---|---|---|---|
| 171,313 317,101 |
||||
| 488,414 | ||||
| 488,414 | ||||
| 488,414 | ||||
| 319,756 168,658 |
||||
| 488,414 |
The financial statements were approved and authorised for issue by the Trustees on 10 June 2026 and signed on their behalf by:
Mrs Catherine Simpson
The notes on pages 9 to 21 form part of these financial statements.
Page 8
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. General information
Christ Church, Uxbridge is registered as a charity number 1139255, set up in the United Kingdom and governed under the Charities Act 2011. The organisation is an unincorporated association, registered in England and Wales and in Scotland.
It is part of the Methodist Harrow and Hillingdon circuit and the United Reformed Church Thames North Synod.
The address of the church is Redford Way, Belmont Road, Uxbridge, UB8 1SZ.
We acknowledge our outreach by using the term ‘Christ Church and Communicare’.
The title to the Church buildings is held by URC Thames North Trust whose address is St Paul’s URC, Newton Road, Bayswater, London W2 5LS.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with guidance issued by the Methodist Church.
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Christ Church Methodist & United Reformed Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The presentation currency is pounds sterling and figures are rounded to the nearest pound.
2.2 Going concern
The financial statements of the Charity are prepared on a going concern basis.
The trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. As a result, they continue to adopt the going concern basis of accounting in preparing the financial statements. No material uncertainties exist.
Page 9
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.3 Income
All voluntary giving is included in the financial statements for the period in which it is received.
Donations under Gift Aid plus the associated tax recovery are recognised as income when the donation is received.
Legacies are accounted for when their receipt is certain and can be properly quantified.
All other income is generally recognised when it is receivable.
2.4 Expenditure
The URC Ministry & Mission Fund contribution is paid regularly as is the Methodist Circuit contribution and are included in the financial statements.
Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate.
Governance costs represent direct expenditure on the governance of the church, including the production and independent scrutiny of these financial statements.
As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Taxation
As part of the United Reformed Church, the church is an excepted charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.
2.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Page 10
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.7 Tangible fixed assets and depreciation (continued)
Freehold property: The Trustees of the church and manse buildings are the URC Thames North Synod Trust and of the manse are Harrow & Hillingdon Methodist Circuit who hold them upon trust for purposes connected with Christ Church.
Equipment: Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives
Furniture - 15% Straight line IT Equipment - 33% Straight line
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
Designated funds comprise unrestricted funds that have been set aside by the Trustees for use at the discretion of the church in furtherance of its charitable objectives.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 11
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations 25,773 Grants - Offertory 11,994 37,767 Total 2024 48,666 |
Restricted funds 2025 £ - 95,645 - 95,645 100,534 |
Total funds 2025 £ 25,773 95,645 11,994 133,412 149,200 |
Total funds 2024 £ 2,075 100,534 46,591 |
|---|---|---|---|
| 149,200 | |||
4. Ministry & Mission Fund
The church contributes to the central URC costs of training and providing ministers (including the centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination, and the wider mission of the national church. This annual budget amounts to some £21million, 82% of which relates to minister costs, and 91% is provided through the Ministry & Mission Fund contributions from churches.
5. Income from charitable activities
| Unrestricted funds 2025 £ Car Parking 5,331 Church lettings 76,269 Wilmar Close rent 7,176 Church Cafe - 88,776 Total 2024 87,053 |
Total funds 2025 £ 5,331 76,269 7,176 - 88,776 87,053 |
Total funds 2024 £ 8,407 61,304 16,927 415 |
|---|---|---|
| 87,053 | ||
Page 12
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. Investment income
| Unrestricted funds 2025 £ Bank Interest 9,025 Total 2024 10,415 |
Total funds 2025 £ 9,025 10,415 |
Total funds 2024 £ 10,415 |
|---|---|---|
7. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Church Activites - Administration 26,554 Church Activites -Teaching costs 1,429 Church Activites -Church costs 107,202 Church Activites -Other programmes - Ministerial Costs - URC Ministry and Methodist Ministry 7,200 Church Activities - Other Costs 4,564 Church Activities - Depreciation of furniture and equipment 3,101 150,050 Total 2024 148,795 |
Restricted funds 2025 £ 45,329 - - 19,701 25,512 - - 90,542 83,923 |
Total 2025 £ 71,883 1,429 107,202 19,701 32,712 4,564 3,101 240,592 232,718 |
Total 2024 £ 48,613 572 123,509 17,715 31,914 8,238 2,157 |
|---|---|---|---|
| 232,718 | |||
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CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. Analysis of expenditure by activities
| Activities undertaken directly 2025 Support costs 2025 £ £ Church Activites - Administration - 71,883 Church Activites -Teaching costs 1,429 - Church Activites -Church costs 107,202 - Church Activites -Other programmes 19,701 - Ministerial Costs - URC Ministry and Methodist Ministry 32,712 - Church Activities - Other Costs 717 3,847 Church Activities - Depreciation of furniture and equipment 3,101 - 164,862 75,730 Total 2024 180,761 51,957 9. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts |
Total funds 2025 £ 71,883 1,429 107,202 19,701 32,712 4,564 3,101 240,592 232,718 2025 £ 2,540 |
Total funds 2024 £ 48,613 572 123,509 17,715 31,914 8,238 2,157 |
|---|---|---|
| 232,718 | ||
| 2024 £ 2,540 |
10. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2025 £ 104,613 4,411 2,899 111,923 |
2024 £ 96,237 1,913 2,603 |
|---|---|---|
| 100,753 |
Page 14
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Direct charitable activities | 6 | 5 |
No employee received remuneration amounting to more than £60,000 in either year.
11. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 August 2025, expenses totalling £ 71 were reimbursed or paid directly to 1 Trustee (2024 - £88 to 2 Trustees) . Expenses incurred were for travel, sustenance and administration purpose.
Page 15
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. Tangible fixed assets
| Cost or valuation At 1 September 2024 At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 |
Freehold property £ 169,035 169,035 - - - 169,035 169,035 |
Fixtures and fittings £ 34,679 34,679 33,807 236 34,043 636 872 |
Office equipment £ 17,777 17,777 16,371 1,406 17,777 - 1,406 |
Total £ 221,491 |
|---|---|---|---|---|
| 221,491 | ||||
| 50,178 1,642 |
||||
| 51,820 | ||||
| 169,671 | ||||
| 171,313 |
For the reasons stated in Accounting Policy 2.7, the church and manse buildings are not tangible fixed assets of the church. For insurance purposes the church buildings are insured by the church for £2,501,061 and Wilmar Close for £210,388. The church contents are insured for £350,340.
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CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors |
2025 £ 2,540 1,116 27,446 31,102 |
2024 £ 2,540 1,065 27,446 |
|---|---|---|
| 31,051 |
Page 17
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
14. Statement of funds
Statement of funds - current year
| Unrestricted funds Church Fund Fund for the Development and Extension of Ministry Restricted funds Building Fund Specific Fund Total of funds |
Balance at 1 September 2024 £ 198,455 (29,797) 168,658 75,000 244,756 319,756 488,414 |
Income £ 135,568 - 135,568 - 95,645 95,645 231,213 |
Expenditure £ (78,270) (71,780) (150,050) - (90,542) (90,542) (240,592) |
Balance at 31 August 2025 £ 255,753 (101,577) 154,176 75,000 249,859 324,859 479,035 |
|---|---|---|---|---|
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CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
14. Statement of funds (continued)
Statement of funds - prior year
| Designated funds Church Fund Fund for the Development and Extension of Ministry Restricted funds Building Fund Specific Fund Total of funds Summary of funds Summary of funds - current year Designated funds Restricted funds |
Balance at 1 September 2023 £ 198,455 39,072 237,527 75,000 161,937 236,937 474,464 Balance at 1 September 2024 £ 168,658 319,756 488,414 |
Income £ - 146,134 146,134 - 100,534 100,534 246,668 Income £ 135,568 95,645 231,213 |
Expenditure £ - (215,003) (215,003) - (17,715) (17,715) (232,718) Expenditure £ (150,050) (90,542) (240,592) |
Balance at 31 August 2024 £ 198,455 (29,797) 168,658 75,000 244,756 319,756 488,414 Balance at 31 August 2025 £ 154,176 324,859 479,035 |
|---|---|---|---|---|
15. Summary of funds
Page 19
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
15. Summary of funds (continued)
Summary of funds - prior year
| Designated funds Restricted funds |
Balance at 1 September 2023 £ 237,527 236,937 474,464 |
Income £ 146,134 100,534 246,668 |
Expenditure £ (215,003) (17,715) (232,718) |
Balance at 31 August 2024 £ 168,658 319,756 |
|---|---|---|---|---|
| 488,414 |
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 169,671 Current assets (15,637) Creditors due within one year 142 Total 154,176 Analysis of net assets between funds - prior year Unrestricted funds 2024 £ Tangible fixed assets 171,313 Current assets (3,251) Creditors due within one year 596 Total 168,658 |
Restricted funds 2025 £ - 356,103 (31,244) 324,859 Restricted funds 2024 £ - 351,403 (31,647) 319,756 |
Total funds 2025 £ 169,671 340,466 (31,102) |
|---|---|---|
| 479,035 | ||
| Total funds 2024 £ 171,313 348,152 (31,051) |
||
| 488,414 |
Page 20
CHRIST CHURCH METHODIST & UNITED REFORMED CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
17. Pension commitments
The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £2,899 (2024 - £2,603). £Nil (2024 - £Nil) was payable to the fund at the balance sheet date and is included in creditors.
18. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 August 2025.
Page 21