REGISTERED CHARITY NUMBER: 1176592
LWIOORLANJDS CItURCH
REPORT OF THE TRUSTEES AND
UNAUDJTED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Xeinadin
Dalton Housc
9 DaltL)n Square
LANCASTER
LAI IWD

MOORLANDS CHURCH
CONTENTS OF TIIE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Reference and Administratlve Detalls
Report of the Trustees
Independent Examiner'5 Repnrt
Statement of Financial A£￿￿tieS
Balance Sheet
Notes to tbe Financial Statements
7 to 14

MOORLANDS CHURCH
REFERENCE AND ADMINISTIi4TIVE DETAILS
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees
Mr S J Tomlinson (resigned 3111212024)
Mr D A Rurlander
Mr A C Blain (resigned 301612024)
Mr M T Orford
Mr N P Weston
Mr G D Watts
Mr J H Standerwick
Principal address
Trinity c.ommunity Centre
Middle Street
LANCASTER
LAI IJZ
Re%lstered charity number
1176592
IDdepeThdent examiDer
Xeinadin
Dalton Hou%c
9 Dalion Square
LANCASTER
LAI IWD
Bankers
Cumberland Building Society
26-28 ChedP5ide
St Nichola% Arcades
LANCASTER
LAI ILZ
Page I

MOORLANDS CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
Thc trust¢cs prcs¢nt th¢ir rcport with th¢ financial stat¢mcnts of thc charity for thc y¢ar cnd¢d 31 August 2024. Thc
trubtees hai'e adopted the provisions of Accounting and RepK)rting by Charities.. Statement of ReLommended Practice
applicable to charities prep31illb their accounts. in accoidance with the Financial Reportin¥ Standaid applicable in the
UK and Republic of Ireland (FRS 1021 (effective l January 2019)-
Objectives and activitie5
Objectives and aims
The object ofmoorlands C.Iiurch is to advance the Christian Faith. to relieve pe￿OnS who are in conditions of hardsliip
or need or who are aged or sick and to relieve the di%tre88 cau%ed thereby and to promote and fiilfil such other charitable
purposes beneficial to the communiiy.
Significant activities
The indin (ILtivilies in Felatiun tu thuse ubjeLts ure the resrylar Meetin&￿ of the Lhurch. These inLlude the nttin ¥atheTin¥
of the church on Sunday mornings, as well as regular mid-week groups for church Inetnbers there are separate events for
students, overseas students, children and young people. In addition, throughout the year the church runs various
coutseb, traiiiing aiid out[e<￿h events.
Public benefit
All activities are offeTed fre£ of charge to ensure they are accessible to all, and are regularly promoted and piiblicised in
thc local community.
The Trustees confinn that they have complied with the requireTnents of section 4 of the ChaTitie5 Act 2011 to have due
rcgard to th¢ public b¢n¢fit guidancc publish¢d by thc Charity Commission for England and Walcs.
Volunteers
The Church benefits from many voluntary hours and unclaimed out of w)cket expenses, contributed by a large number
of people. It ￿'Ou]d be impossible to pl￿t a value on these gifts in kind, for which the Ttusiees ale extieinel}' grdtetul.
AchieTrement and performance
Charitable activities
During the course of the year the Church has run its full range of activities and each has been a source of
encouiageni¢nt. The regular Sunday gathetingb of the church ha*e been well attended. both by parthers tsf the ¢huTch
alld thosc cxploring thc Chri%tian Faith. The WOTk with childrcn and young pcoplc has bccn a %ourcc of cncouragcmcnt
with record artendance. The student work, boih with swdents from the United Kingdom and overseas has seen many
yvun¥ dnd women equipped dnd trained up, tlirough reuulai TneetIns￿ and tetmly LunferenLes. A rdngFe ol. trdining
courses on subjects such as marriage and parenting have been held as well as a reglllar English as a Secolld Language
course for people living in L￿eaSter who have just arrived in the Lliunty.
In addition, thc Church continucd thc dcvclopmcnt and rcfurbishmcnt of it% building% on High Strcct in Lanca%tcr at a
cost of £961,204 during the course of the year, with the aim to expand the activities and events on offer by the Church.
Staff
The Charily employed Ihree full lime and ihree part lime stsff ihroughoui the year lo meet the tsbjecliiies listsd aknve.
Financial revieiv
Principal fuThding sources
Thc Charity's principal sourc¢ of funds is voluntary donations from thc congrcgation and mcmbcrship Lif Moorlands
Church, inLluding the undetlying inLome tax rebate. Funds are also received from individuals and trt￿t$ external to the
cliarity's congregation and meillbership.
Investment poli¢i' and objectives
The Charity'% policy is to hi)Id %urplus fi]nd% in a High Street Building Society account to minimi8e the risk of capital
losses.
Page 2

MOORLANDS CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
Financial revie
Reserves policy
Tlie Chatity's policy is to maintain a casli balance that is sufficient to ineet the obli¥Fations of the restricted income fund5
in full and providc adcquatc covcr for gcncral rnnning co%t%. Thi% will havc thc cffcct of cnsiiring thc Cjcncral Fund
remains in surplus. Free reserves at ihe year end were £702.49412023- £277.4751.
Thc Charity transf¢rs fwids from thc G¢n¢ral Fund to ¢nsiw¢ no othcr fund is matcrially in dcficit.
Funds ITh deficit
No funds are in deficit.
Future plans
The Church will continue wilh its vision of sharing the Christian Faiih with people of Lancaster. In doing so it will seek
to equip its ineinber5 foT a life-time of se￿l£e, includinbF carins, 5llPPOrtin¥, teacliit]bF and encouragFin¥ its ]nembers and
tho%c from thc widcr community who takc advantagc of thc Church's activitics. To fiffthcr this vi8ion thc Church plans
ro continue the devellipment and refurbishment of its buildings on High Sireet in Lancasier.
Structure, governance and management
Governitlgi document
Th¢ charity is controll¢d by its govcrning documcnt, a dccd of trnst and constitutcs an unincorporatcd charity.
The main goveming docuTnent of the Charity 15 set out in CIO document registered 9 January 2018.
Reeruitment and appointment of ne￿ trustees
New Tnjstees are appointed by existing Tnistees. The needs of the Cl￿ritIeS are considered before appointing new
trustees. The Tn￿reeS rneet regularly to review management, financial and operational risk matters.
Approvcd by ordcr of thc board of trnstccs on ............................................. and signcd on its bchalf by.
Mr D A Rurlandcr- Trnstcc
Page 3

INDEPENDENT EMMINER'S REPORT TO THE TRUSTEES OF
MOORLANDS CHURCH
Independent examiner's report to the trnstees of Moorlands Church
I repon to Ihe charity trusiees on my examinaiion of the accounis of Moorlands Church (the Trust) for the year ended
31 AubTUSt 2024.
Responslbllitfics and basls of report
As the chaTity tTU5tees of the TTUSt you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 I'the Act).
I report in respect of my exami1￿tion of the Trnst's accounts carried out under Section 145 of the Act and in cart)ryng
out my examination I have followed all applicable Directions given by the Chariry Commi&sion under Section 145(5)Ib)
ol'the Act.
Independent examiner's stgtement
Since your chaTity's bTfos5 iiILOTne exceeded £250,0(M) your examiner Tnust be a member of a listed body. I can confim]
that l am qualificd to und¢rtakc th¢ ¢xamination bwausc l am a mcmbcr of th¢ ASS￿l8t10n of Chartcrcd Ccrtificd
AcLountants, whiLh is one ofthe listed bodies.
I have completed my examination. I confim that no material matters have come to my attention in connection with th¢
examination giving me cause 10 believe that in any material respect..
ac¢ounting rccords wcr¢ not k¢pt in r¢spcct of th¢ Trust as rcquircd by S¢ction 130 of thc A¢t' or
the accounts do not accord with thobe records,. or
the accounts do not comply with tlie applicable requiremeiits concernlllb the fotm and conteiit of accounts set
out in the Charities (Aecounts and Rertrorts} Regulations 200R other than any requirement that the a¢¢ounts give
a true and fair iwiew which is not a matter considered as part of an independent examitmtion.
I hav¢ no conccrns and hav¢ com¢ across no othcr mattcrs in ¢onn¢ction with th¢ ¢xamination to which attcntion should
be drawn in this report in order to enable a proper understanding of the acLounts to be reaLhed.
T M Preece F.C.C.A
Xcinadin
Dalton House
9 Dalton Square
LANCASTER
LAI IWD
Datc..
Page 4

MOORLANDS CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
2024
Total
funds
2023
Total
funds
Unrestri¢ted
funds
Restricted
funds
Income and endowments from
Donations and legacies
303,043
91,221
394,264
451,586
Investtnent incume
Other income
7.418
9,393
7,418
9,393
4,496
4,969
Total
319,854
91,221
411,075
461,051
Expendithre on
Charitable aetiTrities
chi￿ClI activities
264,007
23.660
287,667
297.109
NET INCOLIIE
Transfers between funds
55,847
1,677,477
67,561
(1,677.477)
123,408
163,942
15
Net movement in funds
1,733,324
(1,6(19,916)
123,408
163,942
Re￿￿¢117￿tiQn of funds
Total fLmds brought fonvard
399.354
1,618,146
2.017,500
1.853,558
Total funds earried forward
2,132.678
8,230
2,140,908
2,017,5(M)
ContitLuiThg operation5
All incomc and ¢xpcnditurc has ariscn from continuing activiti¢s.
The notes fonn part of these fit]ancial statements
Page 5

MOORLANDS CHURCH
BALANCE SIIEET
31 AUGUST 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
funds
Nnte5
Fixed assets
Tangible assets
10
1,874,199
1,874,199
914,374
Current assets
D¢btors
Cash at bank
122,560
773.4L49
595
8,311)
123,155
781.789
67,725
1,069,696
896,049
8,895
904,9L14
1,137,421
Creditors
Amounts falling due within one year
(193,555)
(665)
(194,220)
(34,295)
Net current assets
702.494
8,230
710.724
1,103,126
Total assets less eurrent liabilities
2,576.693
8.230
2,584,923
2,017,5(M)
Creditors
ATnounts falling due after more than one year
13
(444,015)
(444,015)
NET ASSETS
2,132,678
8,230
2,140,908
2,017,5(M)
Funds
Unrestri¢ted funds
Restricted tunds
15
2,132,678
399,354
1,618.146
Total funds
2.140,908
2,017,500
The fll)ancial statements were approved by the Board of Trustees and authlirised for issue
and were signed un its. behalf by-.
on
Mr M T Orford - T￿stee
The notes forni part of these financial statements
Page 6

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEL*IENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policie5
Basis of preparing the fin#neial statements
Thc financial %tatcmcnt% of thc charity, whieh is a public bcncfit cntity undcr FRS 102, havc bccn prcparcd in
accordance wilh the Ctwities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statemeni of
ReLuTninfflided Practice applicable to charitie5 Plep￿ring their account5 in aLcoTdanLe with the Financial
R¢porting Standard applicable in th¢ UK and R¢publi¢ of Ir¢land (FR8 1021 {¢ffcctivc l January 20191,,
Financial Reporting Siandard 102 'The Financial RepL)rting Standard applicable in ihe UK and Republic of
Ireland, and the Chatitie5 Act 2011. The financial 5taternent5 have been prepared under the Iiistorical cost
convention.
Ineome
All income is recognised in ihe Statement of Financial Activities once the charity has entitlement to the funds. it
is prob(Ible that the inLume will be received the umuunt Ldn be i￿￿U[ed reliably.
Expenditure
Liabilities are reco¥mi5ed as expenditure as 500n a5 there 15 a legal or constructive obligation comTnitting the
charity to that cxp¢nditur¢, it is probabl¢ tliat a transfcr of cconomic b¢n¢fits will b¢ rcquircd in scttlcmcnt and
the amount of ihe obligaiion can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under heading5 tliat a¥bTregate all cost related to the cateblory. Where costs cannot be directly
attributcd to particular hcadings they havc bccn allocated to activities on a basi% consistent with thc use of
resources.
Grants offcr¢d subjwt to conditions which hav¢ not bccn m¢t at th¢ ycar cnd datc arc not¢d as a commitmcnt but
not aLcrued as expenditure.
Tangible fixed assets
DepreLldtion is piovided at the following ai)nu&l rates in OTdei to ￿Tite off &4ch asset tsver its estimated useful
life.
Fixtures dnd fittin¥s
Motor vehicles
Computer equipmenr
33 % Strai￿t line
4￿/0 Reducing balanc¢
330 Straight line
Taxatio
The chaiity is exempt from taK on its charitable activities.
Fund accounting
UnrestriLted funds can be used in accordance with tlie cl)aiitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes ￿1th1n the objects of the charity. Restrictions
rise when speLilied by the donur 01 when tuiids are rdised fur partlLular resttiLted pu]pobes.
Further explanation of the nawre and purpose of each fund is included in the noies io the financial statements.
Pension cost5 and other post-retirement benefits
Tl)e charily operaies a defined contribulion pension scheme. Contributions payable to the charity's pension
scheine are charged to the Statement of Financial Activities in the period to which they relate.
Con¢e$sionary loans
Concc8%ionary loan.% includc thosc payablc to a third paty / partics which arc intcrcst frcc or bclow markct
interest rates and are made io advance charitable purposes. All loans are measured ai cos¢ less impaimient.
Page 7

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
DoThatlOn5 and legacies
2024
2023
Internal giving
Gift aid
Gift aid- building fund
Church events and resources
Buildin¥ fund
External giving
Gifts for ministy trainees
Fitstftuits Foundation
Graduate alunini
247,857
45,593
5,824
8,526
73,153
2,079
8,350
238,750
43,578
14,217
10,-137
124.200
2,920
10,675
4,000
2,909
2,882
394.264
451.586
Jni'e5tment intome
2024
2023
Dcposit account intcrcst
Other inleresl receivable
6,819
599
4,076
420
7,418
4,496
Charitable activities costs
Grant
funding of
activities
(see note
Support
costs (see
note 6)
Direct
Costs
5}
Tota15
Church activities
267,835
12,117
7.715
287,667
GraDt5 payable
2024
2023
Church activities
12,117
18,318
The total grants paid to institutions duTing the year was as follows..
2024
2023
FIEC
Friends Intemational
Bclgian Bible Insti￿te
NISCU
Oak Hill Theolo￿¢41 College
Church By Tlie Bay
Unite Camp
Crosslinks
4,296
2,750
1,531
50
2,750
1,012
2.0(M)
7,500
1,576
490
I,o(x)
10,117
18,318
Pa¥e 8

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
Support costs
Governance
costs
FI￿a￿Ce
Tota15
Church activities
325
7.390
7,715
Supwrt Costs, included in the above, are as follows..
Governance costs
2024
Chureh
activitie5
21123
Total
activities
Ind¢p¢nd¢nt ¢xamin¢rs f¢¢
Bank loan interest
2,166
5,224
1,998
7,390
1,998
Truslees, r¢muneration And benefits
2024
2023
Trustees, salaries
T[￿steeS, social security
Trustees, tEnsion contributions to money pur¢hase schemes
96,918
6,152
9,880
53.171
4,241
5,871
112,950
63,283
No T￿stee received any Temuneration or had any expenses relmbu￿ed in respect of their position as Trnstees.
Mr D A Rurlander, Mr J H Sianderwick & Mr N P Weston are employees of the CIO and received remuneraiion
and expenses in respect of their eTnployment, for the peTiod that they were Trllstees as follows:_
Mr D A Rurlander received remuneration o1.£41.98.3 12023 - £40,-352} in respect of his employment by the CIO.
The Charity made pension contributio￿% on behalf ofmr D A Rurlander in the sum of £5.52612023 - £4,892).
Mr J H Swidenvick received reinuneration of£37,655 12023 - £5.731) in respecl ofhis employment by the CIO.
The Charity made pension contribution5 on behalf of Mr J H Standerwick in the SUTll of £3,012 (2023 - £459).
Mi N P Westoi) received remuneration of £17.280 {2023 £7,088) in respect of his employment by the CIO.
The Charity n￿de pension contributions on behalf ofmr N P Weston in the sum of £1,342 (2023 - £520}.
Page 9

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees remuneration and beDefits- continued
Trustees, expenses
There were nLI Trustees, expenses paid for the year ended 31 August 2024 nlir for the year ended 31 August
2023.
Staff eosts
The average monthly number of employees during the year w&s as follows:
2024
2023
Chariiable activities
NLI employees received einoluinents in excess of £60,000.
Comparatives for the 5tatemen¢ of financial actiirytie5
UDrestricted
funds
Restricted
funds
Totsl
funds
Income endowments from
Donations anol legdcieb
298,676
152,910
451,586
Investment income
Other inLoine
4,496
4.969
4,496
4,969
Total
308,141
152.910
461.051
Expenditure on
Charitable activities
Church activiiies
269,213
27.896
297.109
NET INCOME
Tr&nsfers between funds
38,928
381
125,014
163,942
Net movement in fund5
39,309
124,633
163,942
Reconciliation of fund5
Total funds brought forward
360,045
1,493,513
1,853,558
Total funds carried forivard
399,354
1,618,146
2,017,500
Page 10

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
io.
Tangible fixed a55ets
Fixtures
and
rittings
Freehold
property
Motor
vchicles
Computer
cquipmcnt
Totals
Cost
At I September 2023
Additions
DispKJsals
912,995
961,204
5,502
8,352
4,956
931,805
961.204
18.352)
(8,3521
At 31 Auguqt 2024
1,874,199
5,502
4.956
1,884,657
Depreciation
At I September 2023
Charge for year
Eliminatcd on dI￿Posal
8.120
39
(8,1591
4.956
1,147
1.186
18.159)
At 31 August 2024
5,502
4,956
10,458
Net book value
At 31 August 2024
1,874,199
1,874,199
At 31 August 2023
912.995
1,147
232
914,374
ii.
Debtors: amounts falling due within one year
2024
2023
Other debtor8
Prepayments
116,026
7,129
58,295
9,430
123.155
67,725
12.
Creditors: amounts falling due within one year
2024
2023
Bank lo(￿￿ and uwerdrafts {see note 141
Concessionary loans payable (see note 14)
Trade ¢reditors
Acciued expenses
Defe￿ed income
5,244
5,000
48,613
134.697
666
5,0(X)
18,137
10.958
200
194,220
34.295
Pagell

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
13.
Creditor5: amounts falling due after more than ODe year
2024
2023
Bank loans {see note 141
444,015
14.
Loans
Thc conec8sionary loan 1% intcrc8t frcc with rcpaymcnt tcrrn attachcd.
The baiik loan was adN'aiiced in June 2024 and 15 repayable in installments ovet 30 year5. The bank holds a fiTSt
l¢gal ¢harg¢ ovcr the land and huildings known as High qtr¢et and a floating chargc ov¢r any movcablc a8s¢ts.
The secured debt is included within creditors..
2024
202.1
Bank loans
449,259
15.
Moi'ement in funds
Net
moi'ement
in fund5
Transfers
between
funds
At
3118124
At 119123
Unrestricted funds
Gcncral fund
High Sireei fund
Church planting
297,094
i(x).000
2,260
55,847
352,941
1.777,477
2,260
1.677.477
399.354
55.847
1,677.477
2,132,678
Restricted funds
High Street Site
Mini5ty tsainees
Ta￿￿'orth church plant
1.603.890
14.256
73,587
{8,9011
2,875
(1,677.477)
5.355
2,875
,618,146
67,561
11,677,477 }
8,230
TOTAL FUNDS
2,017,500
123,408
2.140,908
Page 12

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
15.
Movement in fuDds- coThtinued
Net movement in tunds, included in the above are as follows..
Incoming
resource5
Resources
expended
LlIovement
in funds
Unrestricted funds
General fund
319,854
(264,007)
55,847
Restricted funds
High Sireei Siie
Ministry ttainees
Tamworth church plant
Training fund
78,976
8,570
2,875
8(X)
15.389)
117,471)
73.587
18.901)
2,875
18(X))
91,221
123,660)
67,561
TOTAL FUNDS
411,075
(287,667)
123,408
Comparatlves for movement In funds
Net
movement
in funds
Transfers
behvee
funds
At
31111123
At 119122
Unrestricted funds
General fund
High Stre¢t fund
Church planting
307.785
50,0(X)
2.260
38,928
149,619)
50,(X)O
297,094
100,(x)o
2,260
360,045
38,928
38]
399,354
Restricted funds
High Street Site
Ministry trainees
Crosslands
1,465,473
27,277
763
138,417
113,0211
13821
1,603,890
14,256
1381)
1.493,513
125,014
1381)
1,618,146
TOTAL FUNDS
1,853,558
163,942
2,017,5(K)
Page 13

MOORLANDS CHURCH
NOTES TO TIIE FINANCIAL STATEMENTS- eontinlled
FOR THE YEAR ENDED 31 AUGUST 2024
15.
Movement in fuDds- coThtinued
Comparative net movement in funds, included in the above are as follows".
Incoming
resource5
Resources
expeDdLYi
Movement
in funds
UDrestricted funds
General fund
308,141
(269,213)
38,928
Restricted funds
High Sireei Siie
Ministt). ttainees
Crosslands
138,417
10,975
3,518
138,417
(13,021)
(3821
123,996)
13,900)
152,910
127,896)
125,014
TOTAL FUNDS
461,051
1297,109}
163,942
The specific putposes for which the funds are to be applied kire as follows..
The building project fill)d relates to funds set aside by the Church to be used for the future development of the
Hi¥h Street Site.
The High Street Site fimd represents monies raised frorn donations and fundraising to develop the High Street
Site.
Transfers between funds
Thc transfcr from rcstrictcd to Unrestrict￿ funds rcpr¢s¢nts th¢ fixcd assct acquisition and dcvclopmcnt of thc
High Street Site. As the temis of any iestricted High Street fund gift ale met once the specified asset is acquired
and developed, therefore allowinb the chaTity to use the property on an unrestricted basis for any charitable
purpose.
16.
Related partv disc10511res
Trustees and tlieir families iknade totAI donations to the charity duiiIib¥ the year in tlie suin of £56,706 12023
£40,780), of which £6,51912023 - £3,135) M'a% donated to thc rcsti'ictcd funds in ordcr for thc charity to dcvclop
the High Street Site and support the Tamworth Church Plant.
The Charity pays rent to a Trnstee, Mr D A Rllrlander in the suin of £14,81012023- £12,720}.
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