Charity number 1150394
TRANSFORMING CHURCHES & COMMUNmE5
ANNUAL REPORT AND FINANCIAL StATEMEKrs
FOR
THE YEAR ENDED 31 AUGiIST 2023

Trdnslomiin
Churches and Communltles
Contents of the Financial Statements
rthe Year Ended 31 Au
st 2023
Admlnlstrattve Infom)atlon.__._..-_-.--.---._._..._._._.___.__-.-.---.__._._._.._.__..-..--.-_._._._.
Trustees, and Dlrectors, annual rerA)rt..--.----.
Independent exam1￿￿5 reporr..._......-.-.-.
Staternent of finanoal actNities.-..._._._.___._.____
Balart￿ Sheet.............................-.-.---_.___.___.__.____
Notes to the finandal thtements.__._.__
-9-16

Transforn)in
Churche5 and Communities
Administrative Infomiation
for the Year Ended 31
st 2023
DIRECTORS
Revd Cathy Bird
Kristk4n Main Ichairl
Sando Waddington
Rev MKhaelTindsbey
Note.. followiNdthe end of this business year Revfinds* and Kris¥an Main bjth stepped down, in January 24 and Septernber23
respectivety. They We￿ replaced by Stephanie Rouxand Rev Caroline WKken5 in December 23. Rev Carollne Wlckens took over as
chalr.
Atxgall Pa
REGISTERED OFFICE AND
PRINapAL PL￿ OF BUSINESS
un￿ 16. We$￿centre
ROY￿ Road
MancheAer
M15 5BP
INDEPENDENT EXAMINER
Leanne Nield ACA
Arc Accountancy solUtk￿ bmited
51 La¥Èrttsn Road
Lytharn St. Annes
Lancashi
FY8 IEN
BANKERS
UnrtyTrust Bank pk
Nine B￿nd￿place
Birrningharn Bl 2HB

Transfonnin
Churche5 and Communitie5
Trustees, and Directors, annual re
for the Year Ended 31 Au
2023
The trustees present t￿1r annual reF4Jrttogetherwlth the finarKlal smementsof the chariryforthe yearended 31rt Au8USt 2023.
REPORnNG FRAMEWORX
Thefinanclal 5tatementscompfy wrth the CharltÈsAtt2011. the CIO goyemlng docunErt. and Accounting and Reportlng by Charitles..
Statement ot Recommended Practice ap￿[cable to char1t￿$ preparing thelr accounts in accordance wtth the Financial Reportin8
Stsndard applicable in the UK and Republic of Iretand IFRS1021 leffecY¥t ljanuary 20191. referred to a5 the Charltfes SORP IFRS 1021
(second edltion- October 20191.
OBJECTIVES AND ACTIVrnES
Charltable *)ble¢ts
Charlvs oblettives are=
To promote any tharltsble wrpose for the benefft of the publk. prlncipany bLrt ￿t exdusfvety the geographical area
covered by The Methodist Church in Britain and rts environs lhereafterc3l￿ the.area of benenfl and, in particular. bulld
the capacity of thlrd sector organisations irKluding Methodi%t churches, other Christian denomlnations and other far(h
communitvés and provlde them with the necessarysupwrL infomiation and5ervicesto enable them to PUf5ue or contrlbute
to any charltable purpose, where,
hlrd sertort rneans chorilie5. voluTrtsry or8anisatiLw and social enterprises:
°charities- are organtsatlons estsblishedforexclusNety charifdbk wrposes in accordan￿ wtth tho14w ol
En8land and Wales. IrKluding Methodst Churches. other Chrtsltan det￿minatiortsaThd otherfafth communitie5;
ohtntsry0rBan￿tlOnS and stxlal enterprises- are indepeTrdentorgaThlsations. which are e5tsbllshed for
pur[M)s￿ thai add value to the community, and whKh are Tr)t pernirtted bytheircon5trtutioTr to make a profrt for
pr￿ate distributh?n. voluntary0￿￿n￿otItsns and soKial enterprises not include local government or other
statui0rya￿hOr￿le$.
2. To prorTrJte. organise and fa¢ilitatet(koperat*)n and partnership workln8 between third sector, 5tabJtoryand ot￿r relevant
bodies in achlevement of the above purpjses within the area of benefit
Actlylties
The Charlty achleves objertwe5 bythe delweryof infomptr)n. and KUKlan￿ ILAGI, congJknrKy. projett mana8ernent and
otheract￿￿[es.
PublSc b•n•fft
In shaplng our object￿e$fOr the year and plannsng our attNit*s. thetsust&5 ￿4ve considered the Charlty Commission's guidance on
publK benefit. Including the guidance tsn publK ￿nefft and fee chargirtg. The charlty ￿lieS on grants and the Income from fees and
charges to covei its operatingcosts. In setting the level of fees and chargesthetrustees gNe consideration to the arce55ibility to
actfvities for individuals and organlsattons with low Ir￿rne.
ACHIEVEMEKts AND PERFORMANCE
The attwttE5 of TCC are malnly based on outreach sUPPOrt provided for on a needs basis. The rnain5tay of the seNice Is
organi5ational and commtsntiy developrnent_ The fvndamentsl belief 15 that TCC is an enabler antl seeks to empower the people
work5 With to develop their sk1115, knowledge and experience to ¢Jo thetr bestfor thelr n￿MberS and cornrnunities. Sustsinability and
se￿￿eterni￿natIon Is always at the forelront of ouryjpport deIr￿ery.
TCCS ma5n acllvltFes are:
1rrfotmatk￿. Advlo and GuldaTr￿ IIAGI Ser¥ke.'
The IAG servlce provKles a r6Tr¥e of, mainty, electronic based resour￿ ac￿Sed throu8h Thjr web51te. Thls Include5 poIIcy
documents. fact sheets and useful information on current fundingand otherorganisational deveknpff￿rt Op￿rtUnItIeS.

Transforniin
Churches and Communities
Trustees, and Directors, annual re
for the Year Ended 31 Au
st 202
A regular, monthty. ernail bUl￿tin is urcukted to our contacts. sharing 8￿d fvndlng Opportun￿leS and tralning
opportunities.
ConsultanrySerdc•:
The ton5ultancy seFvke pwdes & greater ￿1 of In-depth Thè needsthat are identified through the flrst level process
will often lead to an increased range of supwrt and will almost certalnty be a longer-term rektionship. Th1$ service has a cost
attrlbutedto it, whether f( is a dlrett payrTientto TCQ as the traini￿or£onSul[arKydel￿efer. orlt may include en8a8ing external
consultants with the necessary s￿1￿. kA)wAedge and eyFef￿r￿e that TCC may ra)t have, to enyjre the most approprwte level of
support. In er(hercasèTCC wlll manage the agreed with the ￿r￿fic*ry.
Project M8n•8emert
TCC provldes a compiehensive project managemeFrt servti lor orBani5ati0r￿. churches and project5. The range of the servtes
can be as small or as large as ihe organisath)n requi￿.
4. SeTrlce support
TCC provides bu5ine5s as usual support to churches, Metl*)di5t and orcu￿$ in matter5 of treasury, bookkeepin8 and
property managemenL
We also continue to supwjrt our existing actwrties and ensure that as many peop￿ acro55 the North West and ￿yond know of
our work and services on offer. In order to achieve this. we COnstsnt￿ share wr succe55e5. attend numerous events such as
Synods and methOd￿t Conference. Sha￿ a Month￿ tsbu1￿ln and constanty irKrease the mailin% list.
FINANaAL REVIEW
Overvl¢w
The charty had a shortfall for the year on unrestricted funds of £3338 and reser¥e5 carrled forward of £381.
Rlsk manwmtnt
The Tru5tee5 have identrfied ihe Major risksfr•cin8the O*rity and ha¥etaken stepsto mwte those rfsks.
Reserves
The reserves policy is to hold. In a desigrsated fijnd. three rnonths of eX[*nditu￿. Although the finarKlal positK)n is improvin8 we
have not been able to accumulate three Months, expenditure. but will endeavourto do this by the end of the fina￿la1 year. Atthe
year-end our free re$erve$ lunrestrKted funds not invested in fixed •ssets or otheThvi5e de5ionatedl were £ILB721 and I￿re wasa
deslgnated fund of £2,253 forseverarKe pay.
Golng conc¢m
The DITertor5 have considered whetherthe charity is entitled to prepa￿ the accounts onthe8oingc0T￿ern bas15. they have
concluded that rt is appropriate because..
The budget for 2023124 and lore£a5t update at March 20245h)w5thatthe charlty Is expected to 5ubstantialty Improve Its
Posttlon In 2023124. Increaslng reserves by at ￿ast £30.(tKJ
There have been sub5tatttial order5 Since year end..
The charity is able to rneet it5 liabilitiesastlw fall thre.
FUTURE PLANS
To Continue to increase our profile to Methodlst Church Districts outsfjde the North Wesi
Seekto develop our historlc offerlngs to ￿tter suft tho nÈeds of our cl*rtts.
Seek 5trate8ic devek)pment in a way that testser¥esthe need5 of otsrc1￿ntsand the cha￿1￿8￿1t￿a￿on of the Methodlst
thurch

Transfornli
Churches and Communities
Trustee5' and Dlrectors. annual re
for the Year Eniled 31 Au
st2
Forni cl¢xer reknionships wfth pDtent*l partneiorganisatlons such asthe Learnln¥ Neknwykto ensure an effklent use of
tirne, and ￿Verage for the need5 of ourclients.
STRUCTURE. GOVERNANCE AND MA14AGEMEKr
Governing Document
The Charlty Is a (haittab￿ Incorporated Organisat￿n{00), numter8193683. Its CIO-A550ckatron ￿nVerS1on Is d*d 9 N0vern￿r
2018.
It was regl%te￿d w￿h the Charity Cornm￿[0￿ as a charity wrth effectfrom 8J¥rwary 2013 with the dwrity number 1150394.
Although rnembershlp of the charity fs n¢X restricled. the current member5hipcomprises all ￿￿mber$of the District Councll of the
Manchetter and stoCk￿rt DIStr￿ of the Methodlst Church of Great Brtsln. to whomthe 00 is responsible byvlrtue of the
Methodist Church Acr 1976 ané the Constrtutional practi￿ and Discipline of the Methodist Church las approved by its governlr
boo¥, the Conference ofthe Meihodist Churth ofGreat Britsinl. This danfiesthe Swments made in eart￿rTrUSteeS Reports
ie8arding membershlp of the charty.
An IndNidual ceases to be a rnern￿r ofthe charitywhen t￿￿Set0 be a member ofthe District COUKII.
App)Sntment of Dlrqclor5 arKI Trustms
The Directors. who a￿ the Trustees. are oppointed by the members th general [￿etkng and a￿ 0)IleCU¥e￿ known as the Board. At
each AGM. third of the Directors retire by rotstion. ￿Ing the k)npt in office and are eliwble for re-elethon. The Board ha5 the
power to Co-opt trustee5, but such people On￿ hold off￿e until the next AGM, and (ks not count in determining those retirin8 bv
rotath?n but are ellglbk lor election.
The Trustees who seryed durlngthe yeai, tyther with arry chaN4e5 UP to the date of approvln8this reFQrtare listed on page l.
Tr1￿ retrultrn•nt, Indurtlon and tr•inln8
Trustees are ￿cruited for thelr ¢omrnTtrnent and the skills and knowle(*e they can bdng to the organfj5atlon. All trustees re￿1Ve
Inductlon InfOrmat￿rt and tF31ninE as appropriate to their needs and there ￿ an OPFOrtunlty to access on*olng tralnin8 for p*rsonal
development.
Re8iMer of interests
Trustees are reqUI￿d to complete a fomi on •p￿l￿tr￿n( whkh ts uwlated annual￿. Tegtstering their interests. including the
membership of othervoluntary organisatbns. The Board ￿￿OcedureS ensure thatTntstees do parddpate in ded5ions In whl¢h thev
have an In￿￿$t
Oryanisation
The Board. whkh must not be ￿5$ than three member5 but & ￿t subject to any UPFef limrt. adrnlnLsters the Cffiartty and meets as
necessary durlng the year.
The day-to-day operation5 of the Charlty are the reswnsibillty of the Senhx D￿lopMent Manager to whom the Trustees delegate
authority for ot*ratk)nal matters Includi￿ finan￿, emplrymert and deyebpment, within the overall strategy agreed bythe Board.
operatFon wlth Mh¢ror8an15atTM5l£harltles
whi￿tthe Clwrivs income der￿esaI￿oSt exclusNetyfrom the MethOd￿ChUrch. we have a Thum￿[0f operatlonaland strategic links
wlth other Charltles and charrtable projects who share our commr(ment to wblic teTrefft. We also work with churches from other
Christian denornlnations. and inthe pastyear have done somesmall proieLtsforthe United Refomi Church andthe Church of England.
These are however very rn￿h the minority.

Transforniin
Churches and Communities
Trustee5' and Dlrertors, annual re
ort
for the Year Ended 31 Au st 2023
IRUSTEES, RESPONSIBILMES IN RELATION TOTHE FifiANCJALSTATEMENTS
The trusteesare Tesponsible for preparin8theTrustees' Annual Reportandtheflnanclal ststements In aCcOrthn￿ with aPp￿Cable law
and Unlted Kingdom Acwurting Standards Iunlted Kingdorn GeneraltyAcceptsdAccOun￿r48 Pra¢tiTrl.
Charty kw requires thetrustees to prepare flnanual statementsfor each financial year, whtch give z true and fair view of the state of
alfairs of the CIO and of the incomlng resources and appllcatlon of resovrees, irKludlng the income and expenditure, of the ao lor
that perfDd. In preparing these financlal staternents, the trustees are required to..
selett sultable accoun￿￿% pollcles and then apply1￿M consistentty..
• observe the methods and prlncipks in the Charttles SORP (FR5 1021 Isecondedrtion ¢ktober20191,'
make judgements and e#imate5 that arè ￿4$onable and prudent..
state whether app1Kab￿ UK Accountln8 Standards have been followed, Subj￿ to any rnaterial departure$ dL5cEosed znd
explaIr￿d in the finana81 statements..
wepare the ftn3nclal statements on the Èoingconcern ba$is unle$s Tt ts inapproprlate to presume tbatthe CIO wlll continue
opemknn.
The trustees are responsible for keepin8adequate 8ccoun￿ng recordsthat dlsclose wfth ￿8$Onable accur8ry at anytime the
financlal poSI￿On of the eharitable Incorporated organisation and enable them to ensure that the financial statements comply wth
the relewont leglslation. Theyare also responsible for safeguarding the a55ets of the CIO and hence fortaking reaSOr￿b￿ step5 for
the prevention and detectlon of fraud 3nd other IrregUlar￿e5.
Approved bythe Board of Trustee5 and signed on its behalf bv-.
. c¥3. 2014
Rev. tarollne Wckens (Chairl
Date..

Tr4nsforml Churches and Cornmunltles
Inde
endent Examinerfs Re
ear Ended 31 Au
ust 2023
I report to the Char￿trustee5 oft my examlnatw)n of the &(ountsof the ao for￿year ended 31XAu8USt 2023 which are set out on
pages 7- 16.
Respon$ibllt1￿ and basls of rewt
As the Charwstrustees you are responsibltforthe prep3ratKsn of ￿ accounts In accordance wrth the requlrements of the Charltles
Att 20111'the ACVI.
I re￿rt In respett of my examination of the chartvs accourts carried out under secrk)n 145 of the P&t ènd in carrying out rny
examlnation I have followed all the appllcable DIrect￿n5 gNen tythe Charity CommtssKJn under section 14515llbl of the Act.
Independent examlner's M•temEnt
I have completed my examination. I confirrn that rK) materlal matters W cometo Myatten￿On In connettion wth the exarnlnatlon
8wing me cause to believe that in arw material resF*rt'.
acccyJntlng records not kept yn respect of the tharltyas ￿qUired ￿seL￿on 130 of the Act; or
the accounts do not accord wf(h those records.. or
the accounts do not Corn￿y wf(h the applicable regulrements corKerning the forrn and content of accounts Set out in the
Charities (Accountsand Reports) Regulatvjns 2(K)8 otherthan any requirÈmEntthatthe accountsgtvea'trueand fairVie￿ whlch
is not a matter coThsldered as partof an indeFendent exam1r￿t￿.
I have no concÈrns and have torne acros5 m other matters In conneciion wtththe examlnatbn to whKh atrentkjn sfv)uld to drawn in
thls rewrt In ordertts enable a proper understandlngot the accounts to ke reached.
Leanne Nield ACA
Arc kcountancy Solutions Llrnited
51 Laverton Road
Lytham St. Anne$
Lancashire
FY8 IEN
Date..

Transformin
Churches and Communitles
Statement of Financial Attivities
forthe Year Ended 31 A
Ust 2023
Rtststed
Total
2022*
Notè5 UnreMrkt4d Re5trkted
Fund5
Fund$
Total
2023
Intomlng re$our¢es from generoted fund5:
DonaUons and Legacles
io.(
19075
I9￿75
15,075
Char6table attfvtties
73,791
73,791
85.325
Other Incomè
21.925
21,925
20,129
TOTAL INCOME
105,716
19.875 125,591
120.529
EXPENDITURE
Expend￿Ure on chartsble activltles
109,654
19A75 129,529
128,571
TOTAL EXPENDITURE
109,654
19,875 129,529
128.571
NFf INCOME BEFORE TRANSFERS
13,9381
13,9381
18,0421
Transfers between funds
NEf MOVEMENT IN FUNDS
13,9381
13,9381
18.0421
TOTAL FUNDS BROUGHT FORWARD
14
4J19
4,319
12.361
TOTAL FUND5 CARRIED FORWARD
14
381
381
4,319
° see note21fvrprloryeorodjuttmentdetoils
The notes on pages 9 to 16form part of these financial 5tstements.

TrdnsFomii
Churthe5 and Communilies
Balance Sheet
for the Year Ended 31 ￿ st 2023
Restated Restated
2022*
2012*
2023
2023
FIXED ASSETS
TarÉiblefL¥ed a55ets
aJRRENT ASSETS
DelrtQf5
li
7.916
5,534
C•5h at Bank and In Hand
27,631
14375
33.165
CREDITOKS
AmountsfaIli￿ due in year
14394
NEf CURRENT ASSETS
381
4,319
'NFfASSETS
4.319
FUNDS
Unre5trkted
4,319
TOTAL FLIMDS CARRIED FORWARD
4,319
.seenote21lorpthyeor¢7di￿￿tdet￿11s
These finarKkl thtements been prePa￿d In af£ordarKewiththÈ tKo¥i**r&%appficable tothe curyent le8i8lation.
For the year endlng 31 Au8Ltst2023. the ao was entrtledto exemF*K*nfrom audit and are a5 such ha¥e ￿en Independen*v
examined.
Dlrettors. reSpon￿b71ty
The iTUStees acknowledgetheir w￿)￿ibIlities1OrC0mthnEwith the reouwe￿*Trts ofthe ktwith rtsk*cttothe accounting
records the preparabon of accounts.
Ihe r*xe5 on page$ 9 to 16form partoftkw financAI stateme
Approved byth¢ 8o•rd •fKI ￿rth01￿f0rIsg￿￿.
And sjgned on their behall knr.
ifl. o). Lovt
Rv. Cardine Wkkwfj Ichal

Transforml Churches and Communities
Notes to the Financlal Ststernents
for the Year Ended 31 Au
I. ACCOUNTING POLICIES
Basls of prepardtlon
The financlal statements of the tharrty. which is a public benefit entjty under FRS 102. have been prepared in
ccordance with the Charities Act 2011 and the Charities SORP IFRS 1021 'Accounttng aTrd Reportlng by Charities:
Statement of Recommended Practiceapplicableto charities preparingtheiraccounts in accordance with the Financlal
Reportln8 Standard applicable In the UK and Republlc of Ireland IFR51021 leffective l January 20191. The flnancial
staternents have been prepared under the hlstori(•l tost conventlon.
The Charlty has taken advantage of the provtslons In the SORPfor charities apply6nz FRS 102 Update Bulletin I notto
prepare a Staiement of C45h Flows.
Income reco8nltSon
All income Is recognlsed once the Charity has entitlernent to the Ineome. it is probable that the income will be
recelved aftd the amount of income recelvable (an be measured reliably. The following applies to particular types
of Income..
Grants. whether of a capital or revenue nature. are reco8ni5ed when the Char(ty has entitlementto the funds, anv
performance conditions have been met and it is probabtythat the i￿orne will be re￿iVed.
Don•tloths from indlvlduals and other bodies (not beln8 of the nature of a grantl are recognised when re￿ivable.
Earned income is measured at the fair value of the conslderntion recewed or receivable for sejvices and 8oods
supplied, net of dT5counts and VAT.
Delerred Income
Income Is only deferred and included in uedotors when-.
The income relates to a future accounting period
A sales invoice has been raised ahead of the work being cathed out and there Is no wntractual entjtlement to the
incorne until the work has been done
Not all the terrns and conditions of the grant have met, indudinE the incurring of Lxpendrtu￿ a#tl the 8rnnt
conditions are such tPtat unspent grant must be refunded
Empenditure and Irre¢o¥•T•blè VAT
Expendlture15 reco8r>i5ed once there ts a legal or o)nstructive obligation to make a payment to a third party. it is
probable that the settlement wlll be requlred and the amount of the obllgatlon can be measured reliably.
Expendlture Is classlfied underthefollowing actknty headings..
Costs of ralslng funds
Including those associated wtth fundraising actiwties. managing
Investments and commercial toding bythe subsidiary cornpany.
Charitable acti*ities
Costs of undertakin8the work ofthe chartty.
The Charlty Is not reglstered forVAT and cannot recover any Input tax tharged. Costs are stated inclusNe of VAT.
Allocation of 5UPPOrt ￿$ts
Support costsare those functionswhich assisttheworkof thecharttyeitherby suppJrtlngtheddlveryof charltablè
actlvities or by supportln8 the generation of fvnd> They indude office tosts. depredatlon. other supwt costs and
governance costs as set out in note 4.
Tanglble flxed assets and depre¢iati4)n
Individual assets costlng more than £l.000 are capitalized at cost and are depreclated overtheir estimJted useful
lives on a stralght line basis as set below.

Transfomin
Churches a￿1 Communities
Notes to the Flnancial Ststements
for the Year End
St 2023
I. ACCOUNTING POLICIES (continued)
Dep￿ciation rates are as lollows-
Computer equlprnent
Other equipment
30% stralght line
20% straight line
Debtors
Trade and other debtors zre recognlsed at the settlement amount due and prepayments are valued at the amount
prepald.
Cash at bank and in hand
Cash at bankand in hand includes cash and shortterni hlghly liquid Inve5tmeTrtswith a short maturityofthree months
or les5 frorn the date of acqulsltlon or opening of the depostt or 5imilor account.
Cr•dltors and prov151ons
Creditor5 and prowsions are ￿¢0￿nISed where the charity has a present obligation resultlng from a past event that
will probably resu￿ In the transfer of funds to a third parry and the amount due to settle the obligation can be
measured or estimated reliably. CredFtors and PrO￿510n are normalty reco8nised at their settlement amount.
Flnancial instrurnents
The Charity has ollly ba51c flnandal Instrumertts whlth are Inltlalty recorded at costs, and with the exception of
Investments la5 set out above) subsequently rnea5ured at thelrsettlement value.
ludgernents and keysource5 of estlrnatk>n Un￿n¥￿ty
The preparation of the firyancial 5tstements requires management to make lud8ements. estlmates and assumptlons
that 8fFett the amoun15 reported. These estimates and judgements are continually revlewed and are based on
experience and other fa¢ttsrs, induding expertatlons of future events that ale believed to be reasonable under the
circurnstances.
Penslon ¢osts and other p05t-retlrement beneffts
The charfty opeTate5 a defined contrlbuuon pension Scheme. Contributions payable tothe Chari￿5 pension scheme
are charged to the Staternent of Financlal Actt¥ibes in the perlod to which they relate.
2. DONATIONS AND LEGACIES
Tot31 Restated
2022•
2023
Core gr3nt-The Methodist Church-North West Di5trlcts
19,875
19.875
29.875
29,875
15.075
15.075
10.0
' see note 21fvrprior yeur udjustment detolls
3. INCOME FROM CHARITABLE AcrivrriES
Total
2023
202Z
Prolett fees and charges
othergrants vrtn for projert work- paidfrom
Circuits/Dlstrkts
73.791
73,791
73,575
11,750
85.325
73.791
73,791
io

Trdnsforniin
Churches and Cornmunitles
Notes to the Financial Ststements
f the Year Ended 31 Au
2023
4. OTHER INCOME
Total
R*si•ted
2012*
2023
Salary recharge i￿ome
HMRC job retentlon Brant
2L925
21,925
17,926
2.203
20.129
21.925
21,925
see note21fvrprloryeorodjustment detoNs
5. CHARITABLE EXPENDrruRE
T4xal Restated
2023
2022*
2023
Dlrertcosts
Salaries
Project and tra¥el costs
Premises & insU￿nte
l(K).645
2.966
742
19,875
120.520
2.966
742
125.534
3,398
Office costs
DeprecL4tlon
Other support Costs
Governarte costs
3.547
3.547
3.541
261
104
104
1,650
129.529
5.3401
128.571
109.654
19A75
Urrntrltted Restri¢ttd
2023
Total
2022
GOverna￿e tosts comprTse:
Accountancy. legal & professional
VAT repayment liabiltty
1,650
1.310
16,6501
15,3401
1,650
1,650
"see note 21Aorprioryeorcdjustment detjils
6. DETAILS OF CERTAIN TYPES OF EXPENDITURE
202Z
FÈes for the examlnatlon of the aKcounts:
Independent examir*rf5 fees
Report
Other accountancy St￿lce5
1.2fK)
250
750
7. STAFF INFORMATION
Total
2022•
al Employees
Salarles and wages
Ernployerfs pension ctsTrtributv)n5
Ernployerfs Nl contributions
'see note21 forprAoryeor odjussment detuils
94.456
1,952
4.237
18,653
385
837
113.109
2,337
5.074
116.275
2,452
6,807
No employees earned ￿Te than £60.CW pa. in eitherytsr.
li

Transfomiin Churches and Cornmunitles
Notes to the Financial Statements
forth Y ar Ended 31 A
5t 2023
7. STAFF INFORMATION (contlnued)
bl Key manwm•nt Pe￿￿ne1
The key management of the chartycomprile thetrusteÈs and senbrstaff la5 setout on page 11
The trustees do not receNe any remuneTrtion forthelrse
Thetotal ernployee benefrts of other key management were as follows:
2022
I3￿87
42.284
cl A*rage staFF ThJmbers
The average nurnber of empkjyees was asfolknvs:
2022
Avera8e
number
Average
number
Ernployed SO￿lY wtthin the charity
£M￿oYed on jolnt contracts ofempbyff*nt
The 5akry costs ofthe employees who are on a jotntcontrdrt ofempbymenr a￿ paid ITr fvll tythe other party and
the rnonies receNed are included as Income as well as the salary costs in thts tharity.
8. TRUSTEE REMUNERATION AND BENEFITS
None of the trustees have paid any remuneratl¢)n or re￿ryed any other beneffts from an employrrÉnt wtth their
chartyor a rekted party.
No trustee expenses have been I￿￿[red.
9. TANGIBLE FIXED AsS￿s
Equlprnert &
Tol•l
Cost or7fdluatlon
As at I Septernber 2022
6,682
As at 31 Au¥ust 2023
Depredatlon
As at I September 2022
Charge forthe year
A5 at 31 August 2023
6.682
6.682
Nèt Bookvalue
s at 31 August 2023
As at 31 August 2022
10. CASH AT BANK ANDAT HAND
Cash at b3nkaThd on hand
7,059
7,059
27.631
27.631
12

Transformin
Churches and Communltles
Notes to the Financial Statements
for the Y
ded 31 Au
Ust 2023
AI. DEBTORS
2023
Grirt and fees recewable
Prepayrnents
7.698
218
7,916
5,191
343
5,534
12. CREDITORS: AMouMfs FALLING DUE WITHIN ONE YEAR
Z023
2022.
Social securlty and other tsxes
Grants and inco¥ne in adv3nce (note 13 below)
Accruals
Other Credthrs
1,696
9,925
1.074
16,152
28.846
10,810
3,784
14,594
' see note 21forprioryeur odJustment details
13. DEFERRED INCOME
Dlstrltt grant income In the current and prior year ha5 been deferred as It is restricted to offset agalnst consukancy work
performed by the charlty wlthin the DL8trlct. whlch the tenx5 had Mt been met by the end of the accountin8 year.
Movement In deferred income account..
2023
2022•
Balance at the start of the ￿porting period
Amounts added In current period
Amounts released to income from previous perlods
Balan￿ atthe end of the reportin8 period
'see note 21 forprloryeorodlustmeftt detoils
9.925
10,810
9,925
10,810
9,925
9,925
14. MOVEMENT IN FUNDS
Re$tated
0110912022*
In¢ome Expendliure Transfers 3110812023
Unrestrlcted f¥nd$:
General fund
Design3ted- severance pay
Totsl u#r•stritted funds
IS.7111
10,030
4.319
125,591
1129.5291
7,777
17,7771
11,8721
2,2S3
381
125.591
1129,5291
Incomlng
0110912022 resource5
Re$our¢e$
expended Trdn$fers 31108Iz023
RestrI￿ed funds:
Core grant - The Method15t Church
North West Distritts
Totsl restrlrted fvnd5
19,875
119.875
The purposè of the deslgnated fund Is for the fundin8 of severance pay If the sltuation arise5 where redundancles
are necessary to make.
"see note 21 forprioryeorudjustment detoll
13

Transfomii
Churches and Communities
Notes to the Flnanclal Statements
for the Year Ended 31 Au
ust 2023
14. MOVEMENT IN FUNDS (continued}
Comparzttves for movement In Iwids
011(1912021 Restated
In¢ome
Restated
Expenditure
Transfern 3V0812022*
Unrestrirted fundk"
General fund
Desi8nated-5everance pay
Total unreth¢ted fund5
959
11.402
12.361
120,529
11285711
1.372
11,3721
15.7111
10.030
4,319
120.529
1128.5711
Inrornln8 Re￿ur0$
OIILP312021 re50ur(es
expended Trnn$￿T5
31108120Z2
ReStrkI￿ fund*"
Whaley Hall - projett support work
Holmes, Holmeswood. Mere 8row and
Tarleton Churches
project support
work
Total restrlcted funds
1.750
io.c
11,7501
iio,0001
11.750
111,7501
see note 21 forprloryegr odlustment detuivs
15. ANALYSIS OF COMPANY NET ASSEfs BETWEEN FUNDS
Restrided
Funds
Total
FuTrds
Fund balances •t 3151 AuÈust2023 are rePre￿ted by..
Tanglble flxed assets
Net current assets
11.191
11.191
110.8101
110.8101
381
381
Total
Funds*
Funds
Fund balance5 at 31# August 2022 are represented by.-
Tangible flxed assets
Net current as5et5
14,244
14.244
19.92SI
19,9251
4,319
4.319
' see note21forprloryeorodJttstmet)t drtoits
14

Transfonnin
Churches and Communitie5
Notes to the Financial Ststements
for the Year Ended 31 Au
16. FINANCIAL INSTRUMENTS
The ￿rr￿n8 amounts for each ￿e￿ory of financial Ir&trument is aslollThv&'
21)23
2021
nandal ass¢ts
That are debt Instruments measured at amortised c05t
14.975
33.165
202a
2022
Flnonual Ilabllllles
Measured at arnortised cost
114.5941
118,9211
Flnanclal assets measuTed at arnortised cost comprise: (ash at bankand In hand: IrKome recejvable and other debtors..
and prepayments.
Flnanclal Ilabllfftles MeaSu￿d at3￿)rt￿d c05tcomfv' trade (Yeditors; othertsxesand ￿CIal securtty,. accrL4als.' and
deferred irKome.
17. CONSTITLrrioN
The Organ￿ation Is a charitab￿ Incorporated OrganlsaUon reguL*ed CharttyComrn155h)n In the eventol ￿ being
wound up the members are eornmitted to contributin8 £1 each.
18. TAXATION
The Charty ts a reglstered char6tyand Is etrtitled to cLHim annual exemPtM￿ from UK corwJratiDn tsx.
19. CAPITAL COMMITMENTS
There were no capttal commthents authorised and contsrted for attF* end of theyear12022 £Nill.
20. RELATED PARTY TRANSAcfioNS
The trustees are unrelated to each otherand the tharlty ts not underthe control of ¢)re Indmdtjal orentity.
There are no relatsd party transattions to d￿[ose in eitheryear.
21. PRIOR YEAR ADJUSTMENT
Prioryeorodlustmertlor the L¥strfct rethlnerqront
The 2021-22 Manchester & Stockrx)rt Drstitt retsiner grantof £15.CO) had teen fvlty recognlsed as ￿n￿StriCted income
n the 2021-22 annual accounts. In 2022-23 it was dwwered that this grant was glfted with the ￿￿(lOon that it was to
be utili5ed against future consultarry work perfomied byTCC withiD the DthKtarea. £5.075 could be ut(Ilsed aeainst
consuttancy work during 2021-22. and therefore £9.925 of the grant should have been deferred until 2022-23 when It
was probably thatthe grantconditsonscould ￿ met. Therefore. a prior yearadjustment is reqUI￿d to defer £9,925 8rant
ncome as a liability.
Is

Transfomiin Churches and Communitie5
Notes to the Financlal Statements
for the Year Ended 31 Au
023
21. PRIOR YEAR ADJUSTMENT (continued)
Prk¥ryeoradJustmentfvrthe 5aIaryre¢l￿pre5e￿tatlQn
Durlag the year. the trustee5 have detem)ined thatthe salary recharge has l*en pTewoLts￿ Ir￿rreCt￿ accourrted for.
had teen netted off ardin5t the salary expense. whereas rf( should have Eeen prepared on the gross basi5 In accordance
w￿h the CharitiesSORP IFRS 1021. This amounted to £17,926 in 2021-22. Therefore, a prioryearadjustmentto other
IkKome and charitable expendrture is required.
The tsble belowyjmmarisesthe effect oFthese tw? prioryear adju51rnerts on the 2021-22 comparative f¥ure5:
2021-22 as
prevlously
ststed
Dlstrlrt
Salary
recharge
PYA
2021-22
lotal as
restated
nt PYA
Statement of Flnandal Activitie5
Donations and grants
Charitable actiwties
25.ClXI
85.325
9.9251
15.075
85,325
20,129
120.529
Other income
2,203
17,926
17.926
17,926
17,926
Total Income
112.528
110.645
110,645
19.9251
Expenditure on charitable actNities
Total expendlture
Net movement in funds
128.571
128.571
18,0421
12,361
(9,9251
Tot31 fvnd5 brought forward
Total fvnds orrled forward
12,361
14.244
{9,9251
4319
Balance Sheet
Debtors
5.534
5,534
Cash
27,631
27,631
28,846
Credltors.. Amounts falling due in one year
Net Assets
18,921
9.925
14244
19,9251
19,9251
4.319
Total fvnds carried fonvard
14244
4.319
16