Registered charity number: 1147067
Light and Life Free Methodist Church West Cornwall
Trustees. Annual Report and Financial Statements
For the year ended 31st December 2023

Light and Life Free Methodist Church West Comwall
Contents
Pagè
Information
4t08
Trustees, Annual Report
9t010
Slalemenl of Financial Activities
11
Balance Sheet
12to19
Notes lo the Accounts
20
Independent EXamine￿S Report to the Trustees

Llght and Life Free Methodist Church West Cornwall
Information
Regstered charity number
1147067
Other names charity is known by
Light and Life Free Melhodisl Church
Principal address
Light & Life Centre
Water-ma-Trout Industrial Estate
Helston
Cornwall
TR13 OLW
Chair of the Trustees & Lead
Pastor
Michael Bretton
Bankers
Lloyds Bank
Market Place
Penzance
Cornwall
TR18 2TN
countants
Francis Clark LLP
Chartered A¢¢ountants
Lowin House
Tregolls Road
Truro
TR1 2NA

Light and Life Free Methodist Church West Cornwall
Trustees'Annual reportforthe year ended 31" December 2023
The Board of Trustees of Light and Life Free Methodist Church West Cornwall present their report together with
the financial statements for the charity for 2023.
Members of the Board of Trustees during the year were:
Pastor Michael Bretton
Simon Van Der Plank
Timothy Giles
Colin Simmons
David Parker
David Le￿Y
Jeff Lugg
Sirnon Jones
Lead Pastor IChaiTI Resigned February 2023. Re-elected 01.09.23
Hayle
Falmouth Ichair Februaryto August 2023. resigned 21.08.231
Helston
Hayle
Helston (appointed 24.04.231
Helslon (appointed 24.04.231
Hayle (appointed 15.05.231
Structure, Governance and Management
Light and Life Free Methodist Church West Cornwall is part of Ihe Free Methodist Church UK Conference. The
main governing document of the charity is set out in the Declaration of Trust dated 30" April 2012. Trustees who
are elected by the members meet regularly through the year to review management, financial and operational
risk rnatters.
Objectives and Activities
The Trustees are aware that the charity has an obligation to operate for an identifiable and public benefit. When
reviewing the life of the charity the Trustees consider the Commission guidance on public benefit., and in
particular the specific guidance on charities for the advancement of ieligion. The objectives of Light and Life
Free Methodist Church West Cornwall are-
The furtherance of the religious and other charitable works of the Free M&thodist Church in accordance
with Ihe doetrines, disciplines and usages of that church, and in accordance with the statement of
beliefs for the time being of the free Methodist Church.
To relieve sickness and financial hardship and to promote and preserve good health by provision of
funds, goods or services of any kind, including through the provision of counselling and support.
To advance education.
The trustees must use the income and may use the c8Pltal of the church in prornoting these objects.
Achievements and Performance
Each of our churches have continued to provide worship services, pastoral care and encouragement for the
many who attend our churches. Some of these are also still live streamed or recorded and made available for
those who for various reasons are unable to gather on any given Sunday.
Across each of our churches we continue to support various projects 8round the world, both in prayer, short
term missions and with grants to support works they are involved with to bring help and hope to others in need.
The work of the church to serve the communities across various parts of West Cornwall and continue to
encourage one another have continued in the following ways:

Falmouth
There is a lot to be encouraged about with Falmouth Light and Life Church. This year we have connected with
new people at our Sunday services and served many more through our outreach initiatives. Our Fun day in the
field which served 300+ people from the comrnunity with games, food and message was a particular
highlight. We had a fantastic church weekend away- lull of encouragement and discipleship where the
majority of the church were in attendance. We have run mid-week discipleship groups and Alpha. We ran many
outreaches within the community- reaching out to vulnerable families through our garden restoration project,
as well as at Christmas through our coat bank and fresh food, we also held an encouraging Easter Service, a
successful Neon Light party in October, and a sports camp foi youth to name a few examples. We continued
our highly successful weekly chaplaincy work we run in the local secondary school. We look forward to
continuing to build a community of depth and discipleship as well as being a missional and c8ring congregation
for our wider community.
Hayle
We saw an average attendance of over 150 per week on Sundays throughoLJt the year. with an attendance of
just under 250 for Bob & Chris, leaving service. We had the pleasure of baptising 16 people during 2023- aged
from 8 to 80, 3 children were dedicated. 2 pèople rnade first time commitments through taking part in the Alpha
Course, and a further 8 people came into membership - committing themselves to Hayle Light & Life and the
values of the FMC. We're beginning to see some of the families that attend the Little One's groups coming to
church on Sundays. bringing their older childien and taking part in the children's groups.
Some of the highlights included a weekend with Richard Svensson in April which was powerful ministry time for
many in the church. A few folks camped and enjoyed fellowship and community at Creationfest, whilst many
others visited during the days. The Limitless Festival was a brilliant time away for growing. bonding and getting
to know others for the children and adults alike.
It was the beginning of a time of transition as Bob & Chris stepped down, but this was planned and managed
well through the timinES of letting people know and the sermon series we looked al throughout the year. The
farewell service for Bob & Chris was, a real demonstration of church love and f8mily.
We had a light party for the children at the end of October, whilst Christmas brought its usual well supported
events and services.. The Christmas Quiz- always a great opportunity to invite people from outside the church.
Carol Singing at ASDA, Christmas Carol services at Hayle Academy and Bodriggy Academy and a Christmas
Oay service at Bodriggy Academy- followed by lunch at The Bridge for those who would otherwise have been
alone.
As a church we are committed to prayer- we have a variety of different prayer opportunities weekly, monthly
and throughout the year- in person and on Zoom in order to accommodate all circumstances. We have a strong
congregational desire for Spirit filled worship and see Erowth in our worship teams and their rninistry. Visiting
folks comment on how welcomed and warm they feel as they come into church on a Sunday, there's a real buzz
of exciternent before services and our regulars are preity good at noticing and speaking to new people.
Children's provision is seen as a priority. with groups meeting on Sunday mornings and during ihe week.
Engaging with the Limitless Festival has brought opportunities for the children to meet with others 2nd grow.
Family fun days are opportunities to reach out to the community and are well attended.
There are many mid-week Eroups available running at various times to support and disciple each otherwithin
the church, and to reach out to the wider cornmunity. We're open and keen to see an increase in what we can
offer and to see people grow into leaders. We reach out to the community through the mid-week groups ILittle
One's, Open Door. Friendship Group), and have a core team that engage in door-to-door evangelism. Indoor

football once I month gives an opportunity to reach others that share enjoyment of the sport.
The church reflects the demographic ol the community in age, gender, culture. As well as supporting local
mission, we engage with and gain sn awareness of global mission through visiting speakers, financial
contributions, and prayer. Compassion UK is well supported through the church.
Since we've not had a Pastor it's been encouraging to see many in the church step up to support and encourage
one another. There's a real sense of family and belonging, and we like to have fun and socialise together
through, BBQS at the beach and picnics in the park, skittles evenings, church lunches.
For the first quarter Df 2023 The Bridge was open to the community as a Warm Welcome Space- we didn't see
as much footf811 as we hoped, but were there lor those who needed us. We continued to provide donations to,
and work to support, the Foodbsnk in Hayle, and we held drop-in pastoral sessions at The Bridge for pèople
who need 1 to 1 support and prayer. The rnid-week groups attended by those who are not part of the church are
often referred to as safe spaces, where people feel relaxed and welcDmed. able to share and can be supported.
Our Little One's groups (aimed at parents with pre-school children) have seen considerable growth in the reach
they have across the community. Over 250 families have been involved in one or more of the groups, and this
has led to recognition by the local authority networks. Our Family Fun Day was well attended and enjoyed by
many who are not part of the church.
We held Men's and Ladies breakfasts to build fellowship and to support each other. We had a Ladies Weekend,
including'speed dating the bible, and an open forum Q&A session, and also held a Men's Wellbeing Curry
Night. We provided Christrnas Hampers to those whts attend Hayle Day Care Centre to let them know we care
and they are valued. and provided a free of charge Christmas Day Lunch at The Bridge - around 30 people who
would have otherwise been on their own came along.
We have also provided financial support for various charities both locally and globally, that are promoting
wellbeing in the community. and we continue to financially support those identified as in need through our
hardship fund.
Our Little One's groups hav6 run a series of First Words Together sessions- linked with th6 National Literacy
Trust for under 2's and their parents I carers. The Little One's h8ve 8lso taken part in instructor-led activities
exploring nature in the woods and locally on the sand dunes. We've given opportLJnities for some of the parents
I carers to step up and officially help with some of the Little One's events. and this has included Safeguarding
training and some Paediatric First Aid Training.
We ran an Alpha Course towards the end of 2023 that was attended by approx 20 people. and held a Christmas
Craft morning and Create Space craft sessions tor people to learn and share crafts and int8resls.
We have provided financial support for various charities both locally and globally. that are promoting education
in the community. We had Shaji O Arnos and his wife Beena from Kolkata City Mission visiting, and they shared
with us about their charity in India.
Helston
Throughout 2023 we continued to offer our Church services both in person and online for those who for
different reasons are unable lo attend in person. This is a connecting point for all and especially serves those
who are alone or feel isolated to form new friendships and explore faith. Our Growth Groups IHome Groups)
continue to provide a place of friendship and an opportunity to grow in the Christian Faith. We h8ve run Alph8,
Baptism and Exploring Partnership Courses. Friendship and Faith continue to be offered at our 'Time Out.
Services for those who are retired and we continue to invest in youth work both from the Light and Life Centre

and in offering mentoring to students al Helston Community College by Michael Britton our Youth and Family
Pastor. 2023 saw our Energise kids club continue to grow which is our club for primary aged kids.
We value working in partnership with Mustard Seed who continue to use our centre in their work to SUPPOrt
people w1th special needs and to provide a cafe which has continued to flourish seeing many local people
attend. This has done much to offer something on the doorstep for those who may otherwise feel isolated. We
continue to provide space for the logistical reception and storage of donated foods for the Helston and Lizard
Foodbank. We continue to make our centre available for the work of others who encourage community, health
and friendship including Rock Choir and a variety of keep fit activities.
Our work in the schools has continued as we offer assemblies. mentoring and our venue for school events. In
December we hosted both Sithney and Trannack School Christmas productions welcoming the entire school
and their families into our venue.
The Highlight for many in 2023 was the Pantivity IPantomime meets Nativity) by 4 Front Theatre Company. This
saw approximately 800 people from the local schools and community attend 4 shows. Building bridges to form
friendship, provide encouragement and explore faith for those who would like to remain at the heart of all we
do.
Table Tennis and Football ministries have also been incredibly successful in building friendships with people in
the community with approximately 70 people attending these activities
Across each of our churches we continue to support various projeets around the world. both in prayer. short
term missions and with grants to support works they are involved with to bring help and hope to others in need.
Financial Review and the Charity's Policy on Reserves
The unrestricted income of the trust exceeded its expenditure by approximately 212k', restricted fund
expenditure exceeded income by £0.5k., designated fund income exceeded expenditure by £19k (net surplus
£31 kl.
The Trustees have agreed that reserves should not be excessive and remain positive. Any fund with a negative
balance is reviewed as part of the regular Tiustees meetings and relevant action taken to ensure that the
situation is reversed.
The closing Lsalance of funds is £1,648k which includes endowment funds of £558,875, designated funds
totalling £170,377, and restricted reserves which total 2582,106. The total unrestricted funds are £336,201 of
which £247k is represented by fixed assets and £89k which are 'free' reserves available to the charity. This is
roughly equivalent to 3.8 months Ljnrestricted fund expenditure, a level that the trustees feel is sufficient.
Risk Review
The premises owned by the charity have been maintained. Insurance cover on all properties is reviewed each
year to ensure that details are accurate and LJP to date.
The policy and procedure file to facilitate good practise including the vital 8rea of safeguarding continued to be
used to Eood effect safeguarding is regularly Teviewed and training seminars initiated.

Light and Life Free Methodist Church West Cornwall
Responsibilities of Trustees in relation to the Financial Statements
The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements
in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom
Generally Accepled Accounting Practice}.
The law applicable to charities in England and Wales requires the trustees to prepare financial
statements for each financial year which give a Irue and fair view of the slate of affairs of the charity
and of the incoming resources and application of resources. In preparing these financial statements,
the Truslees are required to..
select suitable accounting policies and then apply them conistenlly..
observe the methods and principles in the charities SORP IFRS1021',
make judgements and eslimales that are reasonable and prudent.,
stale whether applicable accounting standards have been followed, subject lo any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless il is inappropriate to presume
that the charity will continue lo operate.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them to ensure that the financial
Statements comply with the Charities Act 2011, the Charities (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 laking reasonable steps for the prevention and detection of fraud and other
irregularities.
Declaration
The Trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Signature
Full name
If IIIJK( /ktr-7rn4V
Position
C•Mit 0£ fflvs3
Dato
zozt-

Loght and life Free Methodist Church West Comwall
Cha￿ty No
1147067
Statement of Flnanclal A¢tlvltles {SOFA) for the year ended 31 De¢¢mber 2023
the
•¢¢ounts
UnrestrfGt•d De51gnated
Fund•
Funds
Restrfcted Endowment
Income Fundl
Funds
Total
212243
Income
l Donalions and lega¢les
2 0￿er ITadinp inrom8
7 Investmenl I￿O￿e
8 Tolal Income
Expèndltur•
279,844
12,019
2.163
40,095
15,83
135
335,7n
12,154
2,183
3SO,114
40.095
15,973
256.623
23.664
20,741
14.712
292,076
23,664
Goveinance ¢osts
L05¥ QD PrD￿rtY dispos
16 Other oulgoiTVS
17 Total charitable expBnditur
18 tsainslllosse51 an monelary inveslmeDI&
19 Gainslllosses) on inv951menl propertlO5
20 N•t Incomèll•xp•ndlturel
21 Tfanslfjrs bphren funds
22 Other gainslllo3&9s1
23 Net rnovement In fund$
4 Total fund5 broupht fom*rd
25 Total funds cNrrl•d for￿r￿
1.753
282,040
1.748
16,48tl
3.5111
319,241
20,741
12,006
4.472
19,354
116,1091
30.B73
11.637
16.47B
319,723
336,201
3.245
167,132
170,377
3Q.873
1,816.686
1,647.559
570.956
SB2,106
556.875
558,875
10.2

Ll8ht and Llfe Free Methodist Church West Cornw311
harfty No
1147C67
Statement of Finan¢lal Actlvltles ISOFAI for the ygar endad 31 D&cgmbar 2022
oles to
Ihè
*ecount*
Reslr5¢1•
Incomg
F￿nd8
Unr•strfctqd D•$i9Th4tèd
F￿ndS
Funds
Fund
202142
In¢ome
l Dllnatims bnd
2 Oiher IradiDg Inc￿￿
7 Invgstmentinwmè
Total In¢omo
Expendlture
253.242
8.212
24.018
25,909
304.1fj9
10,$12
261,568
2G,318
26.909
314,795
253,873
8.642
29,169
38.6
321,69B
15,5S3
Loss un propfjttydistyjyol
16 OthBf OUtg&ngs
17 Total chartt¥lTrlB •xp•ndttur•
18 G￿[￿10￿5•$I on rnonèiary ￿V&s￿￿EThL%
19 G￿r￿(lo8&esj on Investment properMè5
20 Nel InMrn•ll•xp•ndlturo1
21 Tiansf8r5 bèhveen funds
22 Olhergainslllow$l
23 N•t rnov•rn•nt In fund*
24 Totèl tunds brought lorward las reststedl
25Total fundB ¢arrI￿ forw¥rd
2.257
2fj4.712
558
47,12S
2.815
341,066
29,161
13,2041
IX,2111
eo,827
46.848
110,179
430,802
J19,723
43,997
40.611
530.345
57¢.956
263711
1,642,957
1,611,686
558,875
558,•7S
10

Llght 8 Llle Free Method15t Church West Cornwall
Charlty No
1147C*7
Balance Sheet as at 31 December 2023
As r•stat•d
0è5￿nI¢*d
Funds
Funds
Funds
Funds
T•tsi$ 2023
Total$ 2022
¢aunt
Flxgd As$•
Ta￿¢ Asse
247.027
247,027
$54.066
554.066
558.875
S58,875
1.359,968
1,359,968
1.363.489
1,363,469
cuir*ni￿￿l$
D￿b￿r3 pr¢poJThMgrts
Cash at Bank andil h8ThJ
2.8
53.147
256.208
26.920
228,127
2¢S.280
rot•ltum¢as$ets
110.858
170.377
28.120
309.35$
21,664
21,584
89,174
21.761
21.764
287.591
12.D69
12.069
253,217
170,377
28,040
396.201
2.106
$58,87S
1,647,559
1,616.6
(due aftEr more than one year)
¢d*ors (du8 aftqr I
N•tassets
336,201
170,377
582,106
55B,875
1,647.558
1.618,886
GenBra1 Fund Iunmtrkigdl
nated Fund IUTrresitti¢dl
Tot•lUnY•strfct•dFunds
536,201
336.201
319.723
170.3n
SD6.STB
5B2.106
558.875
1,647,559
466.855
570.956
558.87$
Fun0$
EndD￿￿e￿1Fu￿
582,106
558.875
558,075
TotalFunds
33B,201
170,377
582,ID6
Ipto¥1dty￿Trul￿H5knd 5Y4
S&ned
TNIt
DÈ
io
1*&¥7trJ
11

Llght and Llfe Fre6 Mothodlst Church Wèst Cornwall
Notes to th8 Accounts
1. Bosls of accounting
Th8 financial slalementsof Ih8th8Nly.whichis a pubk bBn8fi1 ontityunder FRS102, hav8 been prep8r8d In acctYdanco ￿1th the SORP
IFRS1021'AccDunling R8PDrtiry by ch￿rtI￿8 Stst8m8ntolR8cDmmonded Fraclic& atpliCa￿BtO Bhanligs preparing Ihglr x¢ounts ID
Finan0￿ Re￿ng Stsndard awlicabla in th uK￿d Re￿b￿C Df118Lgnd {FR5I￿lIe￿￿thIve 1 Janu*y 2019Y. FirwyalR¢portlrt9 styndard 102'Tf*
Finana￿ Retthifig Standard applicab￿ In ts UK R8publK of Ireland. and thb ￿an￿85 Act 2D11 Th&financial stalgmÉni$ have baen Frf¢pared
u￿r lh8 hisiorical cosl cwvenltr.
2. Accountlng polScle8
INCOME AND ENDOWMENTS
Rfrcognltlon of
Rgsource5
Thès8 are Induded In thè Slatem8nl of Fln8nGlal AttMlie5 ISOFAI
when..
charty bècomps èniiued lo ll)& résourctr5
the Iruslees are virtually certain they will receiv8 th8 resourc8s,'
and
the monetary value can b8 m8asur8d with sufficient rèliabllfty,
Incomlng r8¥ourco5
with related
expenditurè
Where incotning r850urc8s hwe related 8xpendthre la5 with
fun(Iraising or C¢￿Iracl incornel the incoming re%vrcey and related
expenditur8 are reported gross in th8 SOFA.
Grants and tlonatlons
Grants and donations are only included in the SOFA when th8 charity
has uncondllonal enti￿￿r￿n1 lo tha resources.
Tax r8clalms on
donatlon$ and 91ft8
Incoming resources frorn lax reclaims are ir￿lUded in the SOFA al th8
same time 88 the gift lo which Ihay relate.
Glfts In klntl, donatad
5ervlces and facllltles
and volunleer help
The church benefits from maoy voluntsry hour5 and unclaimed out ef
rNxket expenses contributed by a large number of people. 11 would be
imposslble lo pl8¢8 a value on Ih&s8 9ifLs In kind for whlch we are
extretnely gralefvl.
Investmefit Income
TIMS is included In th8 accounts when receivable.
Endowrnentfund5
AJI inwrning ￿SOurCeS frorn end¢)wnentfurids are restricted.
EXPENDITURE AND LIABILITIES
Laitsillty recognitlon
Liabilitie$ 8re recognised a5 soon as Ihtrfft 1$ a legal or construclwe
abligation committing the charity lo pay out re50urce5.
Governance ¢05ts
Include costs of thè w8parah(N) and examination of statutory aGGwnts.
the Gosts of Iruslee meeting5 and cost if any legal advice to trustees
on govemance orconsb.lu1￿al matters.
12

Ll9ht Ind Llfv Fie* M*thod16t ch￿￿h We6t Comw¥ll
ASSETS
TanglblB fiA•d ***•t*
fDruso by¢harfty
Tangltdo fixed asS8t5￿ ￿UdItt￿l¢oFt, Wrwj pJrchg$• pr￿. ￿$$ accumulrl•d
deprècièlw)n. Fixed asset$ under £SOO Ale f￿¢b￿￿lIS¢d atswitènoff inthe wiod kl
whth thBy r8Lg1B.
Dopr•clatlon Dfflxqd
*Bs•ts
DeproGlalh)n is provide¢ alral85 ¢akulalgd ￿￿111? off ihe cost l¢¥s. •8Umatgd
vakn, olthe8$9è1 Ovgrlis eXP￿tad use[L￿ own0n￿¢ Wlè. ￿ T￿￿)1￿,.
Fi￿￿￿3nd fi￿￿￿8 2Q%- 25% straighllin8
Dèpi4claiKJn hBs th)tL*ÈnthAryèd Ioi (hynèd foron1y part Df 8 ￿￿&1.
Land ￿lIdIng8&[B nol dOpr6¢￿ittd bprau5e trustaes c0llsid8riheyha￿￿ hvah
le8hYu31 valug aig wdl m8￿181￿@￿, h8thc8 0nyd•v￿i*I0￿ would bg imm*enal
ACCUMULATED FUPKJS
Unr•strt¢tsd fvnd•
ihireslithd (vnds aig av*L4W•forus8 atthodiwotlTri of th8 trust￿5 kn ￿rthe￿nCe ofth
rAlotyectlves of the chanty.
R•8trf¢tod fund•
R8slrlct8d tunds spBufic cunditions bydonoT5 to hllwth8yar8to b8 L￿@d.
The pulp05es0ftt￿ funds ar8 out In noles to Ih•acwunt8.
3 knaly$l$ ollncom• 4nd end0￿¢￿t6 trom..
2023
2022
DDMtlon•
Dcrfwtyons
Tax IB(undèd throu
Grants received
2BO 788
46.444
3.wo
5.545
335.777
42.858
Tot41
304.119
Oth•rtrkdlnq It￿￿t*•
Olher InGorn8
Le￿n￿lIe Income
B.26
3,886
12.151
4.556
5,956
Total
Inv•Blrn•nt InGarn•
Inlero$1 rece￿*
Totsl
2,183
13

Llght & Llfe Free Methodlst ChU￿h West Cornwall
4 Analysls of expendhurè on:
h3rh#bl8 actlvltles
Activitie5
Undertaken
DireGtIy
Support
Costs
Total
2023
Total
2022
Church activthes
49,600
242,476
292,076
321,698
2023
2022
Support Cost$
Capilalion laffiliaticfi costl
Salaries (note 61
Travelling 8xpenses
Hire of halls
Telephone
Insurance
Rent
Rates
Repairs and maintenance
hl. heal arid water
Office and administration expenses
Website
Licence5
10,595
152,832
4,693
5,245
1,227
4.081
17,378
2.516
5.877
13,046
21,183
459
3,344
242,476
11,392
185,489
10,269
14,088
1,516
4.055
16,736
2.216
2.840
9,866
26.029
1,054
3,108
268.658
Total
Total 8xponditure.'
Charflable acuvilies
Governance costs
Lo$$ on property dlsposal
Olh&r- depreciation
292,078
23,664
321.698
16,553
3,501
319,241
2,815
341,066
Totsl
14

Llght & Llle Frtre Mtrthodl8t Church West Cornwall
S Dotall$ of Gertaln It8m8 of expondlturo
5.1 Trust885' 0X￿n$•8
2023
2022
Number oftrustees who were paid expenses
Maeling expenses
Total amounl pald
188
188
5.2 Trustses. remuneratlon
Mi¢hael Br&tton r8ceiYed ￿mUneration of £30.143 in the year forhi5 role as Lead Pa510r.
Remunerabon is perrnitled by the gov8rnlng docum8nt.
5.3 Foes for 8xamlnatSon of tho a¢¢ounts
2023
2022
Ind8pendent exarninerf5 or audilor5' fees for reporting on Ihe
accoun15
1,550
1,OOD
Other fees (for example.. advlce. ttjnsuttancy, a(*ountsncy $8rvlc881
paid to the indeep8ndent examin8r
6,200
4.250
6 Stoff
8.1 Staff C05t5
2023
2022
Gross wages and salartes
Employef5 National Insurance costs
Pension costs
Total staff costs
141,872
4,083
6,877
152.832
153.543
8.071
3.875
165,489
No employee re¢elved remuneration in excess of £60,000 for either the currant or preceding period.
One emwO￿ received a £10.000 sotuemenl payment in Ihe year. indutled ￿lIhin gro$$ wages and salarfe$.
2023
2022
6.2 Averago TrUM￿r of omploy608 In th8 year Iheadcountl
10
12
(Full-￿me equivalent number of employ88$ 2023." 51
6.3 Dofined contrlbutlon penslon 8ch8me
Brlel dèta118 of th8 scherne
The charlly opera18d 8 defined contribution
scheme for employees. The a55ets ofthe
sthemè ar& held separatèly from thos8 oflhe
chari
15

Llght & Llf8 Fr•e Mothodlst ChurGh West Cornwall
7 Tangible Ilx•d a$8ets
Frpehold
land &
bulldlngs
Flxture5,
fittings and
equlpment
Total
Cost balance brou
Addition5
Dis
Cost balance carried fo￿￿rd
hl foryvard
1.358,565
60,512
1.419.077
1.358.565
60.512
1.419,077
Accumulated depreciation brought forwdrd
recialion char
ai
Accumulated de
ciabon ¢arried forward
55.608
3.501
59,109
55.608
3.501
59.109
Nel 8ook Value Brou
ht Fo￿ard
Npl Book Value Carried Forward
1.358,565
1,258.565
4,904
1.403
1.363.469
1,359,968
8 Dobtor$ and prepayment5
Analysls of debtors
Amounts falling due wl¢hln on¥ yoar
2023
2022
Grant r￿1vab
Rental depos11
Wayes
Gift ald
Prepoymenls
8.336
32.773
12.038
5J.147
10.296
17,212
9,651
37,159
Total
16

Llght & Llfè Frèè Mèthodlst Chureh W*si Cornwall
9 Cr•dltors and K¢ru•li
9.1 *maly818 of ¢rndltor*
Arndvnt$ f4llng duevAlhlThoD• y•ir
2023
2022
Creditors
PAYEINI
Loans du8185sthan onè year
Penswjn
AwnJab8nd d￿￿r0d Inc4Jrne
2,418
3,616
2,897
167
15.563
21.764
5.997
12.OS9
Toldl
•.2 An•1￿1¥ af cMdltor*
Amounts f&llln9 dug o¥¢ron¢ wr
2023
20ZZ
Loan5 thJe aftor ywr
T¢rt41
10 Fumds
10.1 D¢tall$ otfvnd•
Pemlan2nl￿d¢￿vm?￿lfund0 (pE}ar￿ E¥pgnd¥blfj E￿(P￿t IEEI
R&stricted ID¢ome funds, Inrludlng trusts. Ortho chthty l.Rl
Unresirictod 1n¢w8 fund¥
Fund name
Fund T
Pyr
and R•strl¢tlon
quisililln and conv9￿10n ol chU￿h
mi98S
qu1wil￿ a￿j COnvew￿ 0fr￿jrCh
mis85
Fund5 lo buya bu￿1r( pro￿419￿ tor
lh8 church
Funds to Support mi$$lonarywo
ou151de the lorAI Churche5
To support church pLryntin9V•ithin
CoiDwalS
suilding 4n¢ ￿¥￿t510nDf thur(*
TEfflISèS
Fordgvdoprn9nl of Lhe chuich in
He
Various donallons for spedfic
089S
Bulldlry Fund Helsbn
PE
guil¢ity F￿d- Pwl
EE
Penzanrfr Bulding Fun
FAlssknnary- Chui(* 8pe(¥fi
Mls$knary Fund
Hqlston Fund
Haylg Churth Developmant
Fund
other
17

ht & LN• Frèè M4thDdlsichurch We*t CotnWi•ll
10.Z Mov•m•nts of mkJDr lunds
A* rtstol•d
Fund nam•¥
Fund balan¢•s
br¢u9hl
forwa
IncomlnB
r•sou￿%
Outgolng
r￿Ourc0S
Transfor•
Fund b&lanc•s
lorward
Total Unre5￿cied
319.723
294,046
282.040
4.472
336.201
D•$lgnalgd
Penzance euildl
Fund
ISSIDnaryFuDd
i$$ionary- Churth
5p8cIfic
Tot* 095￿nated
157,382
9.750
12.378
27.719
422
20.319
17,4S91
18,6SOI
161,8n
187.132
40.095
20,741
118.109
170.377
Endowrn•nt
8ulldlng Fund Halston
558.875
8.875
8uilding Fund
Tvtsl EndowmBnt
$58.87S
S58,87S
Rèsldctsd
403,502
154,816
983
1,748
3,793
402,737
155,723
asde Churth
D8v@lo
m8nl Fur
Changing Roorn Fund
4.700
F91n￿h Acts4 Fut
.282
500
12.4981
Fèlmthh WÈekÈnd
Away
GKJdens SuppDrtfun¢
1.835
5.845
4.01Q
Z51
625
$00
376
,220
18,68$
1,320
Hardshlp
Helston Outreach
Toipj RE5kncied
TDtsI Fund*
6.125
12,$00
2,664
1S,460
319341
2.634
S70,95S
1,616,686
15,913
350.114
582.1
1,647,589
Thu £2,498 trgnsfVrfr￿ F¥lwuth Ad84 Fut￿ to unré*trithfund$ was tOCOvBr lorw*èkBnd FutUwtr*n¥fus
ore Irom ￿￿￿$1￿¢1&d l￿d> ￿ rp$trlc￿d lunds ￿ CQVÈrAddWond ts$idtted expan9dS.
In thè w pertod the BU[￿1n9 Fwd Pool *4a5cL1s5KSed as an endowmeni fund. Hty*everltr* ￿lKing was sohl In 2021
After vethlcommunicaik￿￿1lh th&donor ￿ was aw294 funds 01£123,135 5hLwld be used forthe MIssh￿ary Fund.
Afurther£6.200 10 the Building Fund Pool ShDU￿ have been rgcorded as Building F￿d Hel5￿￿. rgsull ihe
owning posityon has been restst8Oaccwdiryty
18

Ll ht & LW• Fr•• m•thOd￿l¢hUrch￿•1t Com¥AII
11. R•11t￿ Party IranB•Gtlon¥
Toigl donabon$o1£14,080 wère receNed by Chjrchfrom 7 tpjslees.
Total rdmbursedeyr49¥ of£1.$65wgrg tyy 2trus*g$frtrnthé ¢￿t¢h.
19

Independent Examlner's Report to the Trustees of the
Light and Llfe Froe Methodlst Church West Cornwall
Charity Number.. 1147067
I roport to the trustees on my 8xaminalion of the accounts of the Light and L￿e Fre8 Methodi51 Church Wesl
Comwall for th8 yèar ended 31 December 2023.
Rasponslbilitles and basis of report
As the Church's Iru51ees, you are responsibla for thg preparation ol the accounts in accordance with th8
requirements of the Charities Act 2011 ('Ihe Acl'l.
I report in respect of my examination of the Church's accounts carried out under section 145 of the Ad and. In
carrwng out my examination, I have followed all the applicable Directions given by the Charity Commission
under section 14515llbl ol the Act.
Indep•ndont Examinor's Statèment
The Church's gross Income exceeded £250,000 and l am qualrfied to undertake the examination by being a
qualified member of the Inslilule of Chart&red Ac¢ountanls in England and Wales. whi¢h is one of the listed
bodies.
I have completed my examination. I confirm that no material matters have come lo my attention in connection
wlh the examination which give me cause to believe that in. any material respect..
the accounb'ng records were not kept in accordance with section 130 of the Act., or
the accounts do not accord with the accounting records., or
the accounts do not comply wth the applicable requirements conceming the form and wntenl of
accounts sel out in the Charities IA¢counls 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 CDncems and have come across no other mallers in connection wlh the examirialion lo which
alt9ntion shoLJld be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Darren Perry
Chartered Accountant IICAEWI
Francis Clark LLP
Lowin Housa
Tregolls Road
Tnjro
TR12NA
Dato..
21 Cxk)ILr .
20