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2024-11-30-accounts

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity Registration No. 1143402

Longcauseway Church (United Reformed and Methodist)

Year Ended 30 November 2024

CONTENTS
Page
Trustees' Annual Report 1 - 5
Independent Examiners' Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the accounts 9 - 16

Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2024

Charity Registration No. 1143402

Administrative information Administrative information
Ministers/Trustees: Deacon Allyson Leo Henry
retired August 2024
Rev'd Dr. David Barker appointed September 2024
Trustees: Fiona Baker appointed May 2025
Marilyn Cooper appointed August 2024
Jennifer Day appointed May 2025
Patrick Evans retired June 2024
David Hall
Lyndsey Hall appointed May 2025
Joanne Hartley
Karen Morrison retired May 2025
Janet Morse
Ruth Palmer retired May 2025
Robert Thurman
Michael Walter
Julie West retired June 2024
Philip Wetherill retired May 2025
Rachel Wetherill retired May 2025
Charity Office: Longcauseway Church
36 The Princess of Wales Precinct
Dewsbury
West Yorkshire
WF13 1NH
Website: website: www.longcauseway.org.uk
Bankers: Clydesdale Bank Plc, trading as Virgin Money
46 Market Place, Dewsbury, WF13 1DN
Accountants: Forrest Burlinson, 20 Owl Lane, Dewsbury, WF12 7RQ
Investments: Central Finance Board of the Methodist Church
9 Bonhill Street, London, EC2A 4PE
The Trustees For Methodist Church Purposes
Central Buildings, Oldham Street, Manchester, M1 1JQ
RBC Brewin Dolphin, 10 Wellington Place, Leeds, LS1 4AN
Custodian: The Yorkshire Congregational Union (Incorporated)
Somerset House, St. Paul's Street, Morley, LS27 9EP
company no. 083885, charity no. 252965

The trustees present their report and accounts of the charity for the year ended 30 November 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 2 and comply with the constitution, the Charities Act 2011 and the 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) (SORP FRS 102).

Page 1

Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2024

Charity Registration No. 1143402

Purpose and work of the charity

The purpose of the charity is to advance the Christian faith in Dewsbury and the surrounding area in accordance with the principles and practices of the participating churches (the United Reformed Church and the Methodist Church).

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):

Statement on public benefit

The trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. By seeking to advance the Christian Religion in accordance with the doctrines and practices of the participating churches and the above statement of purpose and the related activities set out in this report.

Review of activities and achievements

We currently have 65 members, 39 URC, 16 Methodist and 10 Joint. We received five people into joint membership during the year. Our main church service is at 10.30am every Sunday morning and is regularly attended by forty-four adults, though we often have visitors. There are regularly four children. These services are zoomed and have an average ot two attendees, it is also recorded, which gives the opportunity to watch at a later date.

During the winter months we once again held Sunday morning worship in the upstairs hall or large meeting room to save on heating costs, we were still able to zoom the service most weeks.

We have a midweek service once a month which is not greatly attended though is greatly appreciated by those who do.

Messy Church is a form of worship held on the first Saturday in the month and is regularly attended by twenty five children and adults.

The church toddler group, Bumps, Babies and Toddlers also has an element of worship and though going through a static period there are usually around 6 children attending with one or two carers. A strong publicity drive is underway as through caring leadership this special group is integrated into the life of the church.

Over the course of the year, we have held one wedding, two adult baptisms, seven funerals and two memorial services.

We are regularly welcoming new people to worship with us on a Sunday morning and building relationships. We have Methodist Ministry from Rev Dr. David Barker but are currently in vacancy for an URC Minister.

We use Zoom technology for bible study, new members courses, Leader’s and Property Committee meetings.

Page 2

Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2024

Charity Registration No. 1143402

In person bible studies have taken place during this year with an average of 10 people regularly joining, many from other churches who are friends of the church.

Our Wellbeing Wednesday mission initiative, including The 3 Strand Café and different weekly activities, continued to show growth, providing a welcoming meeting place for our community with good value refreshments. We regularly review our activities.

When possible we hold a Wednesday afternoon concert which is always popular.

Tuesday Tonic currently offers ‘In Stitches’ knitting and crafting group, which regularly has 18 attendees.

We held a Christmas Fair and a Spring Fair raising money which is shared equally between the church mission work and local charities.

We have a thriving ladies group which meets on the 17th of each month for social interaction.

We are part of Churches Together in Dewsbury and regularly host a joint service on the forecourt of our church.

The café held in what was formerly The Kirkwood shop and is now known as The 3 Strand Café has proved to be moderately successful, opening on a Wednesday morning, 9am to 10.30am and Saturday’s 9.45 to 11.45am. As well as occasional pop-up shops and charity fundraiser events.

The windows are decorated by talented church members which make the café a talking point. It is also used several times a week by outside hirers and is becoming well known.

St John Fisher Catholic Voluntary Academy’s sixth form return in December for a ‘live crib’ which is performed on our forecourt, always a popular event, in the past it attracts passersby to stop and listen to the real Christmas story.

In December we also welcomed four local schools, year 5 pupils for ‘Rewind’ half day sessions of crafts and activities to tell the real meaning of Christmas.

We are in the centre of a town which is undergoing many changes both in terms of its mix of ethnicities, the quality and variety of shops and the effect of the cost of living crisis, and yet we are a church of hope and faith who strongly believe that God has a plan for us and that being in the midst of this diverse community gives us many opportunities to share the love of Jesus Christ.

Constitution, structure, governance and management

Longcauseway Church (United Reformed and Methodist) is a Local Ecumenical Partnership (LEP) and is a member church of the United Reformed Church Yorkshire Synod and of the North Kirklees and Morley Methodist Circuit. It is also one of five churches within the Spen And Calder Enterprise (SPACE) cluster of churches. The Constitution for a Local Ecumenical Partnership was adopted on 9 September 2010 and was registered with the Charity Commission on 16 August 2011, registration number 1143402. The duly authorised ministers for the time being of the LEP (whether ordained or lay), are members by virtue of their office. Other persons are entitled to membership of the charity if entitled to membership of the LEP in accordance with the provisions of the Constitution of the charity. The activities of Longcauseway Church are overseen by the Leadership Team who then report to the General Church Meeting to advise on all matters relating to church life, finance, property and other matters relating to the work of the Church.

Page 3

Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2024

Charity Registration No. 1143402

The membership of the Leadership Team (who are also elected trustees of the charity) usually consists of the pastoral ministers in charge together with up to two co-opted members and no more than fifteen elected members and no less than ten elected members. Trustees normally serve for a minimum of three years and are elected or re-elected at the annual general meeting.

The Leadership team meets monthly and the General Church Meeting meets quarterly. As an LEP, the church is served by members of both the United Reformed Church and the Methodist Church denominations.

Policies and procedures adopted for the induction and training of trustees

The charity recognizes that it has a responsibility to provide guidance and assist new trustees in fulfilling their duties and responsibilities, this is done in accordance with Charity Commission guidance.

Risk management

The trustees have appraised the key risks of the charity, including those related to the purposes and activities, as well as that of property and investment risks. The trustees have undertaken an in-depth review as a congregation to seek out what we felt should be our true mission as a body of Christians worshipping in Dewsbury town centre.

Investment powers and policy

The Constitution authorises the trustees to make and hold investments using the general funds and to delegate the management of such funds. Investments are held in a number of individual and collective funds so as to keep any restricted or other funds separate and diversify investment risk. The make up of the investment funds are detailed in the notes to the accounts.

Some investments are held on behalf of the charity by The Yorkshire Congregational Union (Incorporated) and by The Trustees For Methodist Church Purposes.

Financial review

The results for the year are set out in the financial statements and show that income exceeded expenditure by £5,114 (2023: deficit of £5,832). The investments reported a recovery in the market value of the portfolios together of £28,448 (2023: fall of £5,582). Thus reserves increased by £33,562 (2023: decreased by £11,414).

The offering from our congregation has continued to fall, though overall donations have increased slightly from the previous year of £38,823 to £39,513 (including gift aid).

Income from church activities has increased, particularly the hiring and use of space which was £23,867, up from £13,574 in 2023. Income from the investments was £24,196, up from £21,687.

Maintaining, insuring and heating such a very large and old building remains a challenge. Insuring, lighting and heating the premises cost £49,922 through the year (2023: £48,743), a further increase.

Maintaining the building to a good standard is a requirement placed on the trustees and we have a property committee who are tasked to do this. There are of course all the usual maintenance contracts and safety certificates that are required by law, but the fabric of the building is in constant need of repair. The cost of repairs this year was £12,588 (2023: £13,664).

The cost of ministry and mission costs are payable to the United Reformed and Methodist Churches. The costs of these contributions totalled £29,127 (2023: £30,283) reduced due to the URC ministry vacancy.

Page 4

Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2024

Charity Registration No. 1143402

Reserves policy

It is the policy of the charity to maintain general funds such that the normal activities of the organisation can be maintained at a satisfactory level in order to achieve the purposes set out above.

Restricted funds are those that have to be used for a specific purpose. Restricted funds consist of the Manse Fund, which totalled £7,280 (2023: £7,280) and charity collections still in hand which totalled £93, these funds are not available for the general use of the charity.

Designated funds are where the trustees have set aside funds for a particular use. The charity has a designated property reserve of £1,195,876 representing the book value of land and buildings, a designated Contingency reserve of £130,000, and other designated reserves of £16,752. Total designated funds are £1,342,628 (2023: £1,342,628).

Our Contingency reserve remains at a figure of £130,000 which we consider adequate to cover three years rental income from the shops as we cannot find replacement tenants straight away. General reserves, which are available for the continuing operation of the charity, were £495,454 as at 30 November 2024 (2023: £461,892), these are often referred to as the free reserves of the charity.

Trustees' responsibilities in relation to the financial statements

The trustees are responsible for preparing a trustees' annual report and 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 charity 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 income and application of resources of the charity for that period.

In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

The Report of the Trustees was approved by the Board of Trustees on 1 July 2025 and signed on their behalf by:

……………………………………………

Joanne Hartley, Secretary

Page 5

Longcauseway Church (United Reformed and Methodist) Independent Examiner's Report to the Trustees of Longcauseway Church (United Reformed and Methodist)

Charity Registration No. 1143402

I report to the trustees on my examination of the accounts for Longcauseway Church (United Reformed and Methodist) for the year ended 30 November 2024, which are set out on pages 7 to 16.

Responsibilites and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

The trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to 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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Use of my report

This report is made solely to the charity's trustees, as a body. 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, for this report, for the statements I have made, or for the opinions I have stated.

…………………………………………………….…………………...… dated 1 July 2025 Darren Broadbent

Member of the Institute of Chartered Accountants in England and Wales for and on behalf of Forrest Burlinson Chartered Accountants 20 Owl Lane, Shawcross, Dewsbury, WF12 7RQ

Page 6

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2024 2024 2024 2023
Note £ £ £ £
Income and endowments
Donations and legacies 5 39,385 128 39,513 38,823
Grants received 6 733 2,020 2,753 6,943
Charitable activities 7 93,351 -- 93,351 82,012
Investment income 8 24,196 -- 24,196 21,687
Total income 157,665 2,148 159,813 149,465
Expenditure
Costs of raising funds:
Investment management costs 2,236 -- 2,236 2,204
Expenditure on charitable activities:
Ministerial costs 9 29,127 -- 29,127 30,283
Premises costs 10 96,593 -- 96,593 99,912
Worship costs 11 6,114 -- 6,114 5,591
Donations made 12 1,697 128 1,825 1,781
Other costs 13 16,784 2,020 18,804 15,526
150,315 2,148 152,463 153,093
Total expenditure 152,551 2,148 154,699 155,297
Net income/(expenditure) 5,114 -- 5,114 (5,832)
Transfers between funds -- -- -- --
Net gains on investments 14 28,448 -- 28,448 (5,582)
Net movement in funds 33,562 -- 33,562 (11,414)
Reconciliation of Funds
Total funds brought forward 1,815,753 7,373 1,811,893 1,823,307
Total funds carried forward 1,849,315 7,373 1,845,455 1,811,893
----- End of picture text -----

There were no recognised gains or losses for the year ended 30 November 2023 or 2024 other than those included in the Statement of Financial Activities above.

Page 7

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) BALANCE SHEET AS AT 30 NOVEMBER 2024

Charity No. 1143402

----- Start of picture text -----
Unrestricted Unrestricted Restricted Total Total
General Designated Funds Funds Funds
Funds Funds 2024 2023
Note £ £ £ £ £
Fixed assets
Tangible Assets 17 -- 1,195,876 -- 1,195,876 1,195,876
Investments 18 444,442 130,000 7,280 581,722 549,348
444,442 1,325,876 7,280 1,777,598 1,745,224
Current assets
Debtors 19 20,588 -- -- 20,588 21,107
Cash at bank and in hand 37,695 16,752 93 54,540 51,120
Total Current Assets 58,283 16,752 93 75,128 72,227
Creditors: amounts falling due
within one year 20 (7,271) -- -- (7,271) (5,558)
Net current assets 51,012 16,752 93 67,857 66,669
Total net assets 495,454 1,342,628 7,373 1,845,455 1,811,893
The funds of the charity:
Unrestricted funds: 22 495,454 1,342,628 -- 1,838,082 1,804,520
Restricted funds 23 -- -- 7,373 7,373 7,373
Total funds 495,454 1,342,628 7,373 1,845,455 1,811,893
----- End of picture text -----

The notes on pages 9 to 16 form part of these accounts.

Agreed by the trustees at their meeting on 1 July 2025 and signed on their behalf by:

…………………………………………………………………………………….

David Hall Trustee

Page 8

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

1 Legal status

The charity is a public benefit entity as defined by FRS 102.

The charity is a Local Ecumenical Partnership whose sponsorship body is the West Yorkshire Ecumencial Council. The trustees of the charity are listed in the Trustees Annual Report.

In the event of the charity being wound up the Constitution specifies that 'in no circumstances shall the net assets of the charity be paid to, or distributed among the members. The members carry no liability on an insolvent winding-up.'

2 Accounting policies

2.1 Basis of preparation of accounts

The accounts are prepared under the historical cost convention and include the results of the charity's operations which are described in the Trustees' Annual Report and all of which are continuing. The accounts have been prepared in accordance with the Statement of Recommended Practice: ' Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ' (SORP FRS 102), and with FRS 102, applying the disclosure requirements of section 1A, other than where additional disclosure is required by the Charity SORP or in order to show a true and fair view, and the Charities Act 2011 and applicable regulations, with the exception that no depreciation is proved on Church property.

2.2 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees at their discretion to use for a particular purpose. The aim and use of each designated fund is set out later in these notes. Restricted funds are subject to specific restrictions, which the donor, legatee, or other third party has specified are to be solely used for particular areas of the charity's work or for specific projects undertaken by the charity. The charity has no endowment funds.

2.3 Recognition of income

Income is included in the Statement of Financial Activities when:

Income and expenses are not offset, unless permitted by the Charity SORP or FRS 102.

2.4 Income from interest and dividends

This is included in the Statement of Financial Activities when receipt is probable and the amount receivable can be measured reliably, this is normally upon notification.

2.5 Investment gains and losses

This includes any realised gains or losses on the sale of investments and any gain or loss resulting from the revaluation of investments to market value at the balance sheet date.

2.6 Expenditure and liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the trustees to pay out resources and the amount of the obligation can be measured with reasonable reliability. Expenditure includes Value Added Tax, which cannot be recovered.

The United Reformed Church mission and ministry costs and the Methodist circuit fund is paid regularly and is included in the financial statements for the year to which it relates.

Page 9

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

2.7 Volunteers

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. This policy is in accordance with SORP (FRS 102).

2.8 Pension costs

The charity operates a contributory pension scheme for eligible staff. The employer contributions made in the year were £467 (2023: £563).

2.9 Governance and support costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice, these together with other support costs are included under expenditure on charitable activities. Such costs are not significant enough to be charged to individual activities.

2.10 Tangible fixed assets for use by the charity and depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases, except freehold land (which is not depreciated): Fixtures, fittings and equipment straight line over 5 years Computers and audio visual equipment straight line over 3 years Buildings no depreciation

Presently all items of fixtures, fittings, equipment, computers and audio visual equipment that are held have been fully written down in accordance with this policy, therefore there is no charge to depreciation in respect of these assets in the accounts.

The original Church building, including the organ and fixtures and fittings, date back over 100 years, would likewise be fully depreciated at cost in accordance with earlier policies on depreciation and so has no value attributed in these accounts. The value of land associated with the Church has not been recognised in the accounts in accordance with SORP (FRS 102) as the historical cost or fair value cannot be measured reliably. More recent expenditure on buildings and alterations, most notably the Church Hall and ancillary premises were professionally valued on a existing use basis as at 30 November 1999 and are included at this amount as a deemed cost. These buildings are not depreciated.

2.11 Fixed Asset Investments

Investments are initially recognised at their transaction value and subsequently measured at fair value as at the balance sheet date using the mid market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The charity does not use complex financial instruments as defined under the Charity SORP (FRS 102).

2.12 Debtors

Trade and other debtors are recognised at the settlement amount due after any discount. Prepaid expenses are the amount of expenditure paid as at the period end after taking account of any discount. Funds not yet received are accounted for in accordance with the above recognition of income policy where the expected amount that can be measured reliably has not been received at the period end.

2.13 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation as a result of a past transaction or event that will probably result in the transfer of funds and the amount due to settle the obligation can be measured or estimated reliably, these are recognised after any discount due.

Page 10

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

2.14 Taxation

No tax has been provided in these accounts because the trustees believe that the income and gains are within the exemptions granted for charities by Chapters 2 and 3 of the Corporation Taxes Act 2010.

2.15 Going Concern

In the opinion of the trustees there are no material uncertainties about the charity's ability to continue as a going concern.

3 Trustee's remuneration and expenses and related party transactions

The charity contributes to the SPACE group of churches and North Kirklees and Morley Methodist Circuit, both of which provide for the costs of ministers (including centralised payments of stipends, housing (manse), training, pension contributions and other benefits for ministers). This includes the ministers (Deacon Allyson Henry and Rev'd Dr. David Barker), who in accordance with clause 22 of the LEP Constitution are trustees. The costs paid to United Reformed Church and Methodist Church are shown in Ministerial costs under note 9.

The following trustees have received remuneration in the year. Authority fo remunerating a trustee is in the Constitution for a LEP adopted 9 September 2010 at clause 49. The trustees confirm that the procedures set out at clause 50 have been complied with on making these appointments. David Hall - organist - £5,121 (2023: £4,861).

Other than this item no other trustee receives any remuneration from the charity.

There were no other related party transactions that require disclosure under the Charity SORP (FRS 102) paragraph 9.17 in the year.

4
Independent examiner
Fees for independent examination
Fees for accounts compilation
5
Donations and legacies
Offering
Tax refunds under gift aid
Donations
6
Grants received
URC (Yorkshire Province) Trust
Yorkshire Synod Mission Fund
Listed Places of Worship		 Unrestricted
Funds
£
29,079
7,355
2,951
39,385
Unrestricted
Funds
£
--
733
733		 Restricted
Funds
£
--
--
128
128
Restricted
Funds
£
--
2,020
--
2,020		 2024
£
650
730
Total
Funds
2024
£
29,079
7,355
3,079
39,513
Total
Funds
2024
£
--
2,020
733
2,753		 2023
£
650
400
Total
Funds
2023
£
30,584
6,653
1,586
38,823
Total
Funds
2023
£
6,943
--
--
6,943

The 2025 grant was in respect of the recycling project, the 2024 grants were towards energy costs.

Page 11

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

7 Income from charitable activities

Tea and coffee mornings
Church lettings
Shops and houses lettings
YCU Mission grant
Other income
8
Investment income
Investment portfolio
Bank interest
9
Ministerial costs
Ministry and mission fund costs
United Reformed Church
Methodist Church
10
Premises costs
Employment costs
Lighting and heating
Rates
Water rates
Insurance
Repairs and renewals
Commissions on rents
Bad debts
Other costs of rental property
Supplies and cleaning		 Unrestricted
Funds
£
12,228
23,867
24,600
28,869
3,787
93,351
Unrestricted
Funds
£
23,646
550
24,196
Unrestricted
Funds
£
16,627
12,500
29,127
Unrestricted
Funds
£
30,264
32,883
1,497
1,838
13,704
12,588
410
1,013
1,490
906
96,593		 Restricted
Funds
£
--
--
--
--
--
--
Restricted
Funds
£
--
--
--
Restricted
Funds
£
--
--
--
Restricted
Funds
£
--
--
--
--
--
--
--
--
--
--
--		 Total
Funds
2024
£
12,228
23,867
24,600
28,869
3,787
93,351
Total
Funds
2024
£
23,646
550
24,196
Total
Funds
2024
£
16,627
12,500
29,127
Total
Funds
2024
£
30,264
32,883
1,497
1,838
13,704
12,588
410
1,013
1,490
906
96,593		 Total
Funds
2023
£
9,572
13,574
25,210
28,869
4,787
82,012
Total
Funds
2023
£
20,881
806
21,687
Total
Funds
2023
£
17,783
12,500
30,283
Total
Funds
2023
£
33,191
27,948
6,555
1,278
12,962
13,664
923
--
1,843
1,548
99,912

Page 12

Charity No. 1143402

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

11 Worship costs Unrestricted Restricted Total Total
Funds Funds Funds Funds
2024 2023
£ £ £ £
Organist and organ supply 5,121 -- 5,121 4,976
Youth and messy church 68 -- 68 75
Pulpit supplies 735 -- 735 450
Other expenses 190 -- 190 90
6,114 -- 6,114 5,591
12 Donations made
Other donations		 Unrestricted
Funds
£
1,697		 Restricted
Funds
£
128		 Total
Funds
2024
£
1,825		 Total
Funds
2023
£
1,781
1,697 128 1,825 1,781
13 Other costs
Weds & Sat coffee supplies
Advertising and marketing
Photocopier costs
Postage stationery and telephone
IT costs
Subscriptions
Professional fees
Terracycle costs
Bank charges
Sundry expenses		 Unrestricted
Funds
£
3,592
1,308
2,554
1,015
--
303
1,855
--
7
6,150		 Restricted
Funds
£
--
--
--
--
--
--
--
2,020
--
--		 Total
Funds
2024
£
3,592
1,308
2,554
1,015
--
303
1,855
2,020
7
6,150		 Total
Funds
2023
£
1,986
1,501
1,350
1,000
423
1,270
2,562
--
--
5,434
16,784 2,020 18,804 15,526
14 Net gains on investments
Net realised gains on disposals
Net unrealised (losses)/gains
on investment portfolio		 Unrestricted
Funds
£
12,954
15,494		 Restricted
Funds
£
--
--		 Total
Funds
2024
£
12,954
15,494		 Total
Funds
2023
£
(999)
(4,583)
28,448 -- 28,448 (5,582)
15 Employees
The average number of staff employed
The cost in respect of staff:
Wages
Employers pension contributions		 by the charity during the reporting period was 2 (2023: 2).
Total
2024
£
29,798
467		 Total
2023
£
32,628
563
30,265 33,191

No employee had emoluments of £60,000 or more.

Page 13

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

16 Support costs

Administration and governance costs included within charitable activities totalled £5,424 (2023: £4,912).

17 Tangible fixed assets for use by the charity

COST
as at 1 December 2023
and 30 November 2024
DEPRECIATION
as at 1 December 2023
and 30 November 2024
Net book value
as at 30 November 2024
as at 30 November 2023		 Church
alterations
£
90,370
--
90,370
90,370		 Church Hall
and shops
£
946,000
--
946,000
946,000		 Manses
£
159,506
--
159,506
159,506		 Total
£
1,195,876
--
1,195,876
1,195,876

The Manses are shares in properties used to support the ministry of the Church.

All properties are held on behalf of the charity by The Yorkshire Congregational Union (Incorporated).

18 Fixed Asset Investments

Market Value as at 1 December 2023
Additions at cost
Disposals at carrying value
Net gain/(loss) on revaluation
Market Value as at 30 November 2024
Historical cost
Holdings:
Brewin Dolphin ethical fund
Highfield - cash on deposit
Clay legacy - cash on deposit
Manse Fund - cash on deposit
Other funds - cash on deposit
TMCP - cash on deposit
Sector analysis:
Equities
Fixed interest
Cash held within the investment portfolios		 2024
£
549,348
104,355
(87,475)
15,494
581,722
545,803
2024
£
302,638
26,916
712
8,074
1,056
242,326
581,722
2024
£
200,804
98,497
282,421
581,722		 2023
£
551,224
56,170
(53,463)
(4,583)
549,348
542,022
2023
£
275,461
23,380
720
7,733
1,141
240,913
549,348
2023
£
200,804
97,084
251,460
549,348

All investments are held and managed in the UK.

Page 14

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

19 Debtors

Gift aid tax recoverable
Debtors
Prepaid expenses
Creditors: amounts falling due within one year
Creditors
Accruals		 2024
£
7,355
9,077
4,156
20,588
2024
£
2,819
4,452
7,271		 2023
£
6,653
10,562
3,892
21,107
2023
£
1,383
4,175
5,558

20 Creditors: amounts falling due within one year

21 Securities and Charges

No charges exist over the property and assets of the charity.

22 Analysis of charitable funds

UNRESTRICTED FUNDS

General fund
At 1 December 2023:
Income
Expenditure
Other (losses)/gains
Transfers
At 30 November 2024:
Gifts fund
At 1 December 2023:
Income
Expenditure
Transfers
At 30 November 2024:		 2024
£
461,892
157,665
(152,551)
28,448
--
495,454
16,752
--
--
--
16,752		 2023
£
473,125
148,663
(154,314)
(5,582)
--
461,892
16,752
--
--
--
16,752

This fund is made up of gifts and legacies received that has been set aside to meet particular items such as the purchase of books and bibles and/or other worship related costs.

Contingency fund

At 1 December 2023 and 30 November 2024: 130,000 130,000

This fund was created as a contingency against the charity's reliance on rental income from the shops as detailed in the reserve policy section of the Trustees Annual Report.

Property fund

At 1 December 2023 and 30 November 2024:
This fund represents the 'bricks and mortar' of the charity's properties.
Total designated funds
Total unrestricted funds		 1,195,876
1,342,628
1,838,082		 1,195,876
1,342,628
1,804,520

Page 15

LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

Charity No. 1143402

23 RESTRICTED FUNDS

Charity collections
At 1 December 2023:
Income
Expenditure
Transfers
At 30 November 2024:
Manse fund
At 1 December 2023:
Income
Expenditure
At 30 November 2024:
Grant funding
At 1 December 2023:
Income
Expenditure
At 30 November 2024:
Total restricted funds
TOTAL FUNDS		 £
93
128
(128)
--
93
£
7,280
--
--
7,280
£
--
2,020
(2,020)
--
7,373
1,845,455		 £
274
802
(983)
--
93
£
7,280
--
--
7,280
£
--
--
--
--
7,373
1,811,893

24 Analysis of net assets between funds

Tangible fixed assets
Fixed asset investments
Current assets
Creditors
Analysis of net assets between funds -
Tangible fixed assets
Fixed asset investments
Current assets
Creditors		 General
funds
£
--
444,442
58,283
(7,271)
495,454
PRIOR YEAR
General
funds
£
--
412,068
55,382
(5,558)
461,892		 Designated
funds
£
1,195,876
130,000
16,752
--
1,342,628
Designated
funds
£
1,195,876
130,000
16,752
--
1,342,628		 Restricted
funds
£
--
7,280
93
--
7,373
Restricted
funds
£
--
7,280
93
--
7,373		 Total
£
1,195,876
581,722
75,128
(7,271)
1,845,455
Total
£
1,195,876
549,348
72,227
(5,558)
1,811,893

Page 16