& Church Se er4 Accruals Accounts2024-2025
THE METHODIST CHURCH
REPORT AND ACCOUNTS (ACCRUALS BASIS)
for the year ended 31 August 2025
St. Luke's Methodist Church Hoylake
Registered Charity: 1144068
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Minister
Church Stewards eeneeenenneeenennneennennenenenneee an Fowler
eecennneennnnnneeneneneneneneeenne-Marie Smith
neeeeneeeeeeeneneeenennneeennn Cote Warbrick
A,
veeeeennenennnnennenneeneenenreneeeM Hepworth
weneneeennnnnennnneneeneneneeeeeandra Mealor
Rachael Davies
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St. Luke's Methodist Church Hoylake Trustee’s Annual Report
for the year ended 31 August 2025
Introduction
Welcome to the Annual Report for St. Luke's Methodist Church Hoylake.
Aims and organisation
The mission of the Methodist Church in Great Britain is set out under the heading of ‘Our Calling.’ This document states that the church has for primary functions namely; Worship, Learning and Caring, Service and Evangelism. Together these four aspects cover a wide variety of activities in the local church.
Review of the year St Luke's Methodist Church is open 7 days a week supporting church members, local families and local community groups with a food bank resource, free school uniforms and is registered with Wirral Borough Council on their official list of places for help and support and is registered with Transforming Lives as a Place of Welcome. We are also registered as an Inclusive Church; a church which celebrates and affirms every person and does not discriminate. In any given week our Community Room and Kitchen is used by the church and community (this excludes any commercial or religious event) to provide events that support circa 180 people.
During the past year St. Luke’s Methodist Church has engaged in a wide variety of activities including:
-
community events e.g. monthly Singing Café on line and in the building, weekly Food and Friends lunch, weekly Companionship Café, community concerts, monthly Community Meals,
-
supported seven charities with hosting their fundraising events
-
- children’s ministry including ad hoc and weekly term time events * a ‘Saturday Club’ for those with learning difficulties * wider community projects including Food bank collection point, Wirral FUSS (free uniforms for secondary schools), Can Cook/Well Fed hub and a Store 4 All providing free food and toiletries * A significant ministry is supporting asylum seekers who are housed in the local hotel with a range of practical support and spiritual care. We also provide lead coordination with the local council and other organisations in the integrated support provided for those seeking asylum in our community. * Two Eco Fayres and a Preloved Fashion Show * hiring out our premises for community activities such as concerts, art events, parties, * weekly worship events online and in the building including a week long Holy Week event of activities to engage our community in the Easter Story and a Community Christmas Celebration * weekly coffee mornings * weekly parents and toddlers
-
twice weekly Alcoholics Anonymous meetings
-
- Girl Guides and Scouts ¢ Small groups in homes, church and online for the purpose of study, prayer and fellowship * Maintaining an Ethiopian link through the Christian charity ‘Compassion UK’ * Supporting annually Action for Children and the Methodist Fund for Human Need.
Income trends
Church income is primarily drawn from:
-
regular giving by church members with the associated Gift Aid tax claim,
-
- collections in worship services, * grants received in support of specific projects & initiatives, * lettings income paid by the congregation / external users of the building.
The rental income relates to the hire of the church rooms to various groups in the community.
Expenditure trends
The major cost is in relation to the assessment paid to the Wirral Methodist Circuit. This amounts to 62% of our total expenditure on the General Fund. A significant amount of the Circuit assessment is used to pay the District assessment, stipends and related costs to Ministers & Circuit lay employees.
The other expenditure includes: payment of church lay employees, insurance, utilities and building maintenance. Expenditure was as expected, with the exception of some Planned Repairs which had to be deferred into the next year.
- Fund balances
As at 31 August 2025 the net current assets of the Church General Fund were £48,795, giving approximately 6.5 months' cover for planned expenditure. This is a 55% reserve. A 50% reserve would have equated to £44,350.
Plans for 2025/26
The calling of the Methodist Church is to respond to the gospel of God's love in Christ and to live out its discipleship in worship and mission. It does this through: Worship, Learning & Caring, Service and Evangelism. The Church Budget is reviewed annually and supports this work.
Income is from a combination of: planned giving by the church membership, letting of rooms and donations from individuals and church groups. Where applicable tax is reclaimed using “Gift Aid”. We make provision for our property maintenance programme by budgeting to maintain and clean the Church. The budget also covers heating, lighting and buildings insurance. The ministerial oversight is resourced by the circuit for which the church makes a budgeted contribution from the general fund. Additional staff are supported by designated restricted funds. The Church has received various legacies some of which are for specific projects — including Mission & Evangelism and the employment of additional staff. These monies are held in restricted funds.
At St Luke's, we acknowledge that we cannot stand still and are considering what the future life of God's mission might look like for us here in Hoylake. We are inviting the community and our members to share their hopes and dreams for us as a Christian community and how we might best support that through the use of our buildings, staffing to ensure there is a Methodist presence on this site for years to come.
St. Luke's Methodist Church Hoylake
Trustee’s Annual Report on Finance and Governance
Basis of preparation and legal framework
The Charity’s annual report and accounts for the year ended 31 August 2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the FRS102 SORP 2015.
Full Name of Charity/ Church: St. Luke’s Methodist Church, Hoylake
Registration Charity Number (if a Registered Charity): 1144068
Date of registration (if registered as a Charity): 29/09/2011
Main communication address : Market Street Hoylake Wirral CH47 2BF The members of the St. Luke's (Hoylake) Methodist Church Council meeting are the Charity Trustees , membership being made up of church office holders, church lay workers, Minister and representatives appointed by the church at the Annual Church Meeting.
Full list of Church Council members and key lay employees are shown as Appendix A to this report.
Treasurer:
Mr N.J. Schorah.
The treasurer acted as the principal officer overseeing the day to day financial management and accounting for the church during the year.
Independent examiner Mr M. Chandler
Investment Bankers Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes.
St. Luke's Methodist Church Hoylake
Aims and organisation
Charity objective is covered by the mission of the Methodist Church in Great Britain, which is set out under the heading of ‘Our Calling.’
The purposes of the Methodist Church are and shall be deemed to have
been since the Date of Union the advancement of:
a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
-
b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;
-
c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church
The main activities of the church are:-
Worshiping God through prayer, song and other acts of worship. The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.
The teaching of Christianity through sermons, courses and small groups. The resourcing of pastoral work including visiting the sick and bereaved. Promotion of Christianity through the staging of events and services.
Public Benefit
We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.
Structure, Governance and Management
The governing document for the church is the Deed of Union (1932) and Methodist Church Act (1976) Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).
Day to day management of the church is undertaken by the Church Stewards & Lay Worker along with the Minister.
The Trustees are appointed at the AGM of the church.
Trustee Training
A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to the Church Trustees at various meetings and / or training sessions .
Related Parties
The Church is in the Wirral Circuit which is part of the North West England District and is also accountable to the Methodist Conference.
The internal organisations linked to this church are:
Children's Work Saturday Club Monday Circle Junior Church Community Lunches Parents & Toddlers Friday Food & Friends.
St. Luke's Methodist Church Hoylake
Risk Management
The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded. Risk assessments are completed and reviewed for all off-site group activities.
Income and Expenditure is being monitored in total and is compared with the approved annual budget on a quarterly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.
Safeguarding
It is the Church’s intention to value every human being as part of God’s creation and the whole people of God. At the heart of the community is a deep sense of the place of welcome, hospitality and openness, which demonstrates the nature of God’s grace and love for all. Our church community is called to be a place where the transformational love of God is embodied and life in all its fullness is a gift, which is offered to all people.
Methodist Connexional safeguarding practice is about the action the Church takes to promotea safer culture. This means we will:
-
promote the welfare of children, young people and adults * — work to prevent abuse from occurring
-
— seek to protect and respond well to those that have been abused.
We are committed to:
- the care and nurture of, and respectful pastoral ministry with, all children, young people and adults * safeguarding and protecting all children, young people and adults when they are vulnerable * establishing safe, caring communities, which provide a loving environment where there is informed vigilance as to the dangers of abuse
We will carefully select and train all those with any responsibility within the church, in line with safer recruitment principles, including the use of criminal records checks through the Disclosure and Barring Service (DBS). We will respond without delay to every safeguarding concern, which suggests that a child, young person or adult may have been harmed, working in partnership with the police and social services in any investigation. We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
We will seek to challenge any abuse of power, especially by anyone in a position of trust. We will support risk assessment of those who present a safeguarding risk within a church environment. We will ensure appropriate pastoral care is offered and measures are taken to address identified risks including referral to statutory agencies, suspension and the use of safeguarding contracts. In all these principles, we will follow legislation, guidance and recognised good practice.
Reserves Policy
Our Reserves Policy is to hold at least six month’s income in hand for the Church General Fund. This amount should be sufficient to provide working capital to cover fluctuations in income and expenditure and to meet emergency calls on cash, for example for emergency repairs or immediate mission opportunities. (In setting this level it is recognised that reserves are also held by the Wirral Circuit and Liverpool District of the Methodist Church).
Reserves for the Church General Fund will be held as cash deposits with the CFB Deposit Fund. The CFB Deposit Fund is acommon deposit fund designed specifically for Methodist churches and charities; offering them a competitive interest rate on their cash deposits. Monies received are pooled together and invested mainly in the London Money Market.
As at 31 August 2025 the net current assets of the Church General Fund were £48,795, giving approximately 6.5 months' cover for planned expenditure. This is a 55% reserve. A 50% reserve would have equated to £44,350.
This is considered a satisfactory reserve. While it is slightly above our target it is recognised that there are some property repairs pending, which may reduce the reserve.
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|Statement of|Financial|Activities|(SOFA)|
|for the|year ended|31|August 2025|
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Balance brought forward from last year Offerings/Gifts - received for External Organisations (not included in the church income) Offerings/Gifts - passed to External Organisations (not included in the church expenditure) Balance carried forward
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a) a)
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| St. Luke's Methodist Church Hoylake | St. Luke's Methodist Church Hoylake | |
|---|---|---|
| Balance Sheet as at31August2025 | ||
| General Fund Designated |
Restricted Funds} Endowment |
Totalsthis year] |
| (Unrestricted) (Unrestricted) |
Funds | |
| £ | £ £ £ |
£ |
| Tangible Fixed Assets* | ||
| Notes | ||
| Land&Buildings FE ee 6,593,384 6,593,384 Equipment TCT C™~*Y 104,445 104,445 investmentproperties ps HewestmentsSe Totalfixedassets i a 6,697,829]sO] -—s«é6697,829 Current Assets |
6,370,508 100,914 6,471,422 |
|
| DebtorsandPrepayments eT CashatBankand inhand i]a 1,677 Trustees for Methodist Church |
5,348 | |
| Purposesdeposits 91,749 Central Finance Board Deposits [ |
=i 47118]ss Other sd i a reditors and Accruals (due in |
91,749 310,333]sd 357,451 2281}281 ziz61a] of 453,157 |
| under 1 yr) 45 |
||
| Netcurrentassets(liabilities) id 48,795 91,749 »assetslesscurrentliabilities 48,795 91,749 |
312,614 | g 453,157 7,010,443Ld 7,150,987 |
| Loansand creditors due after 1 | ||
| year 17 |
||
| Netassets 48,795 91,749 Funds ofthe Church 18 |
7,010,443}= 7,150,987 |
6,955,459 |
| Unrestricted funds | ||
| Restricted funds | 140,543 | 138,285 |
| 7,010,443 7,010,443 |
6,817,175 | |
| «Total Funds |
18 48,795 91,749 *Details - see Note 12 |
|
| Openingbalance Receipts Internal Organisations |
Payments NetReceipts/ Payments |
Closing balances |
| SaturdayClub |
630.20{Oo 630.20 MondayCircle pT ass. [0.00] asa 455.11} |
[0.00] PCommunitywunches Pana Children'sWork (Kids Klub) |
St. Luke's Methodist Church Hoylake
Notes to the Accounts
-
Basis of accounting
-
The Charity’s annual report and accounts for the year ended 31 August 2025 have been prepared in accordance with the Charities- Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the FRS102 SORP 2015.
-
Funds
The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. Details of each material fund are disclosed in note 18. Any funds may be represented by more than just cash.
- Accounting policies
Basis
These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to showa true and fair view of the Church's financial position and activities.
Income
Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
Expenditure
Thisas is recognised whena liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised resources.soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Church to pay out
Grants
Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.
VAT
Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.
Tangible fixed assets for use by the Church
The value of Church Building taken to be the Insurance Valuation of Buildings & the Land value is assumed to be a further 20% of building value. The value of "Fixtures, fittings and equipment" is based upon the Insurance Valuation of Contents.
Investment Properties
There are no investment properties.
Investments
Investments are valued in the balance sheet at market 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.
Debtors and Prepayments
Debtors include outstanding lettings invoices in August (where a significant debt remains).
Creditors
Creditors include outstanding amounts relating to utilities, telephones, etc in August.
| St. Luke's Methodist Church | St. Luke's Methodist Church | St. Luke's Methodist Church | Hoylake | |||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| 4. Donationsand legacies | Unrestricted | Designated | Restricted | Total | Total | |||
| £ | £ | |||||||
| Collections | 55,796 | 55,796 | 53,877 | |||||
| Tax credits | 13,707 | 13,707 | 12,892 | |||||
| Donations | 1,513 | 0 | 0 | 1,513 | 2,225 | |||
| Legacies | 0 | 0 | 5,000 | 5,000 | 0 | |||
| Total | 71,016 | 0 | 5,000 | 76,016 | 68,994 | |||
| 2025 | 2024 | |||||||
| 5. Charitable activities | Unrestricted | Designated | Restricted | Total | Total | |||
| £ | £ | |||||||
| Grant Income | (@) | 0 | 0 | 0 | 3,200 | |||
| Total | eeeeeeeeeeSSSSSSSSSFSFSSSSSSSE 0 0 0 0 3,200 |
|||||||
| 2025 | 2024 | |||||||
| 6. Othertradingactivities | if | Unrestricted | £ | Designated | £ | Restricted | Total £ |
Total £ |
| Rentalincome (lettings) Other |
12,740 80 |
0 0 |
0 0 |
12,740 80 |
12,416 463 |
|||
| Total | 12,820 | 0 | 0 | 12,820 | 12,879 | |||
| 7. Investmentincome Central FinanceB'rd/TMCP Other Total |
£ | Unrestricted 2,117 2,117 |
£ | Designated 4,178 4,178 |
£ | Restricted 14,572 14,572 |
2025 Total £ 20,867 0 20,867 |
2024 Total £ 24,742 0 24,742 |
| 8. OtherIncome Insurance claim Ben. Fund - Refugees Benevolent Fund Mission Fund Food& Friends Other |
£ | Unrestricted 720 818 |
£ | Designated | £ | Restricted 0 677 0 0 |
2025 Total £ 720 0 677 0 0 818 |
2024 Total £ 0 0 357 0 1,932 433 |
| Total BBB |
9. Payment to Trustees to Trustees Trustees
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Payment to Trustees to Trustees Trustees This year Last year
Church Council Meeting £
Payments made to trustees for additional services provided to the Church by agreement with the Low | ad
Number of trustees who were paid expenses
Nature of the expenses
If there are no payments to Trustees, please record no expenses were paid.
Total amount paid | nl Ll
Fees for examination examination or audit of the accounts audit of the accounts of the accounts the accounts
£
Independent examiner’s or auditors’ fees examiner’s or auditors’ fees or auditors’ fees auditors’ fees fees for reporting on the accounts reporting on the accounts on the accounts the accounts Low Low
Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor fees (eg: advice, accountancy services) paid to the independent examiner or auditor (eg: advice, accountancy services) paid to the independent examiner or auditor advice, accountancy services) paid to the independent examiner or auditor accountancy services) paid to the independent examiner or auditor services) paid to the independent examiner or auditor paid to the independent examiner or auditor to the independent examiner or auditor the independent examiner or auditor independent examiner or auditor or auditor auditor £ig | __sa
Paid employees
Staff Costs Costs paid during the year were: the year were: were:
Gross wages, salaries and and benefits in kind. £
Employer’s 39,425 37,098
National Insurance costs £
Pension 4,269 3,161
costs £
Payroll 421
Admin & & Levy £
337 320
Training £
243
£
staff costs costs 44,274 41,001
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- Fees for examination examination or audit of the accounts audit of the accounts of the accounts the accounts Independent examiner’s or auditors’ fees examiner’s or auditors’ fees or auditors’ fees auditors’ fees fees for reporting on the accounts reporting on the accounts on the accounts the accounts Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor fees (eg: advice, accountancy services) paid to the independent examiner or auditor (eg: advice, accountancy services) paid to the independent examiner or auditor advice, accountancy services) paid to the independent examiner or auditor accountancy services) paid to the independent examiner or auditor services) paid to the independent examiner or auditor paid to the independent examiner or auditor to the independent examiner or auditor the independent examiner or auditor independent examiner or auditor or auditor auditor
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||||||
|---|---|---|---|---|
|11.|Paid|employees|
|Staff Costs Costs|paid|during the year were: the year were: were:|
|Gross wages,|salaries and and|benefits|in|kind.|
|Employer’s|
|National|Insurance|costs|
|Pension|
|costs|
|Payroll|
|Admin & &|Levy|
|Staff|
|Training|
|Total|
|staff costs costs|
|Average number of staff employed|during the year were:|
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St. Luke's Methodist Church Hoylake
- Investments
The funds that support the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.
TMC? is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.
Analysis of investment movements
This year Prev year
Change in investment values
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|||||||
|---|---|---|---|---|---|
|£|£|
|Carrying|(market)|value|at|beginning|of year|
|Add: additions to investments|at cost|a|
|Less: disposals|at carrying value|ae|a|
|Net gain/(loss) on revaluation|Po|
|Carrying (market) value at end of year|a|
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- Analysisi of current assetst
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Tile veer Last year
£ £
| oll nil
| nil | nl
| nl | onl
gti nil
Fg |g
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Debtors and prepayments £ £ Pre paid assessments | oll nil Other debtors: uncleared cheque credit | nil | nl Other debtors: uncleared Transfer to General Fund from Mission A/c | nl | onl Other debtors: HMRC - Gift Aid credit gti nil Total debtors and prepayments Fg |g Analysis of cash at bank Bank balance held in Santander a/c Bank balance held in Co-operative a/c 1,436 5,081 Bank balance held in CFB General a/c 47,118 46,617 Bank balance held in Internal Organisations 2,281 1,753 Bank balance held in CFB Youth Worker |g 9,334 Bank balance held in CFB Mission 90,975 89,502 Bank balance held in CFB Lay Worker Account 209,531 234,364 Bank balance held in CFB Property Account 6,343 6,068 Bank balance held in CFB - Benevolence Fund a/c 3,126 Bank balance held in CFB - Food & Friends a/c 1,265 1,605 Bank balance held in TMCP - Various Bequests Fund 91,749 86,319 TotalSee eae Cash raise BBat 453,157 484,037
- Analysis of current liabilities and long term creditors
Total Current Liabilities
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ont | Lon |
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16. Capital commitments and contingent liabilities
At the 31st August 2025 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2025.
St. Luke's Methodist Church Hoylake
17. Loans and creditors due after one year
Loans
Amount brought New Loan interest} Repayable in | Balance at forward borrowings £ the year £]| yearend aee Oe Es
Due within 12 months Due after more than 12 months
Totals ha fl
Purpose of loans
Creditors due after one year
Name of creditor
Amount on 314 Amount on 31 Aug-2026 Aug-2025 Total eel
18. Detailed analysis of individual fund movements
| Unrestricted Funds: |
|---|
| OpeningBalance Expenditure |
| &CFB General "No. 2" a/c) |
| Designated Funds: |
| OpeningBalance Expenditure |
| Restricted Funds: |
| Opening Expenditure |
| Endowment Funds |
| RestrictedFundName OpeningBalance Expenditure |
| BankAccount Purpose |
| CFBMission |
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|||||||
|---|---|---|---|---|---|
|Appendix A|
|CHURCH|COUNCIL|MEMBERSHIP|&|KEY|LAY WORKER(S)|
|MINISTER(S)|Rev|Noel|Sharp|
|LAY WORKER(S)|Mrs|Cate|Warbrick|
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|||||
|---|---|---|---|
|CHURCH|SAFEGUARDING|CO-ORDINATOR|
|Anne-Marie|Smith|
|CHURCH|REPRESENTATIVES|(OTHER MEMBERS OF THE CHURCH|COUNCIL)|
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||||
|---|---|---|
|1|Alan|Fowler|
|2|Andrew|Kemp|
|3|Chrissie|McLaren|
|4|Craig|Price|
|5|Dave|Hepworth|
|6|Jane|Murch|
|z|Kathryn|Fegan|
|8|Lynda|McAndrews|
|9|Mark|Jarvis|
|10|Mary Ann|Aust|
|11|Noel|Schorah|
|12|Penny Watson|
|13|Rachael|Davies|
|14|Sandra|Mealor|
|15|Trish|Davies|
|17|Vicky|Walton|
|18|Kirsty|Jarvis|
|19|Sam|Hepworth|
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St. Luke's Methodist Church Hoylake
DECLARATIONS
Treasurer
| confirm that these accrual based accounts for the year ended 31 August 2025 have been prepared from the records of the Church and that they include all funds under the control of the Church Council.
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Signature of Treasurer Date
Name of Treasurer N.J. Schorah
Address 27 Avondale Road, Hoylake,
Wirral
CH47 3AR
Presentation to the Church Council for approval.
| confirm that the annual report and accounts for the year ended 31 Aug 2025 were, or will be
presented to the Church Council at its meeting on 12 January 2026
and were approved.
Signature of the Chair of the y
/
meeting L hale cH 7 ;
Name of the Chair of the meeting Cate Warbrick
Date
Independent Examiner’s Report to the Trustees of the
St. Luke's Methodist Church Hoylake /Church
This Report is on the Church Accounts for the year ended 31% August 2025
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Respective responsibilities of Trustees and Examiner
The Church's trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2025 present a true and fair view of the Church's income and expenditure for the year and of its assets and liabilities at the balance sheet date. The trustees consider that an audit is not necessary for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to: ° examine the accounts under section 145 of the Charities Act; e to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities act; and ° to state whether particular matters have come to my attention.
St. Luke's Methodist Church Hoylake
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a true and fair view. My report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention (ether-than-as-disclosed_-below*)
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 130 of the Charities Act 2011.
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
(3) | have /nave-net obtained independent verification of all investments with the Trustees for
Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance
Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at
the balance sheet date.
Name of independent
examiner
examinerSignature of independent eefm
Relevant Professional qualification or bod
Chartered Accountant
Name of firm (where appropriate)
Address 66 Barnhey Crescent, Meols,
Wirral. CH47 9RR
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