2025-08-31-accounts

Charity registration number 1176592 (England and Wales)

MOORLANDS CHURCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

MOORLANDS CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D A Rurlander Mr M T Orford Mr N P Weston Mr G D Watts Mr J Higson (Appointed 4 May 2025) Charity number (England and Wales) 1176592 Principal address Trinity Community Centre Middle Street Lancaster Lancashire England LA1 1JZ Independent examiner T M Preece FCCA Dalton House 9 Dalton Square Lancaster Lancashire United Kingdom LA1 1WD

MOORLANDS CHURCH

CONTENTS

	Page
Trustees' report	1 - 2
Independent examiner's report	3
Statement of financial activities	4
Balance sheet	5
Statement of cash flows	6
Notes to the financial statements	7 - 18

MOORLANDS CHURCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The object of Moorlands Church is to advance the Christian Faith, to relieve persons who are in conditions of hardship or need or who are aged or sick and to relieve the distress caused thereby and to promote and fulfil such other charitable purposes beneficial to the community.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. All activities offered free of charge to ensure they are accessible to all, and are regularly promoted and publicised in the local community.

The main activities in relation to those objects are the regular meetings of the church. These include the main gathering of the church on Sunday mornings, as well as regular mid-week groups for church members: there are separate events for students, overseas students children and young people In addition, throughout the year the church runs various courses, training and outreach events.

Volunteers

The church benefits from many voluntary hours and unclaimed out of pocket expenses, contributed by a large number of people. IT would be impossible to place a value on these gifts in kind, for which the Trustees are extremely grateful.

Achievements and performance

Significant activities and achievements against objectives

During the course of the year the Church has run its full range of activities and each has been a source of encouragement. The regular Sunday gatherings of the church have been well attended, by people from many backgrounds, ages and stages of life. The work with children and young people has been growing, including plans for a new half term holiday club. The student work both with students from the United Kingdom and overseas has seen many young men and women equipped and trained up, through regular meetings and termly conferences. A range of training courses on subjects such as marriage and parenting have been held as well as a regular English as a Second Language course for people living in Lancaster who have just arrived in the country. The year has also seen the soft launch of a new toddler group for under fours and their parents or carers, with an express purpose of being distinctly Christian, which will launch in full in September 2025.

In addition, the development and refurbishment of its buildings on High Street in Lancaster was completed, with the aim to expand the activities and events on offer by the church, which is evidenced by the new groups that have started since the year end.

The Charity employed three full time and three part time staff throughout the year to meet the objectives listed above.

Financial review

The Charity's principal source of fund sis voluntary donations form the congregation and membership of Moorlands Church, including the underlying income tax rebate. Funds are also received from individuals and trusts external to the Charity's congregation and membership.

• 1 -

MOORLANDS CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The Charity's policy is to maintain a cash balance that is sufficient to meet the obligations of the restricted income funds in full and provide adequate cover for general running costs. This will have the effect of ensuring the General Fund remains in surplus.

Free reserves at the year end were £179,680 (2024 - £702,494).

The Charity transfers funds from the General Fund to ensure no other fund is materially in deficit. No funds are in deficit.

Investment policy

The Charity's policy is to hold surplus funds in a High Street Building Society account to minimise the risk of capital losses.

Plans for future periods

The Church will continue with its vision of sharing the Christian Faith with people of Lancaster. In doing so it will seek to equip its members for a life-time of service, including caring, supporting, teaching and encouraging its members and those from the wider community who take advantage of the Church's activities. To further this vision the Church plans to continue the development and refurbishment of its buildings on High Street in Lancaster. Plans are also in place to launch a new holiday club for primary aged children, and for the toddler group to be run weekly.

Structure, governance and management

The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated Charity.

The main governing document of the Charity is set out in CIO document registered 9 January 2018.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr D A Rurlander

Mr S Tomlinson (Resigned 31 December 2024) Mr M T Orford Mr N P Weston Mr G D Watts Mr J H Standerwick (Resigned 31 March 2025) Mr J Higson (Appointed 4 May 2025)

Recruitment and appointment of trustees

New Trustees are appointed by existing Trustees. The needs of the charities are considered before appointing new Trustees. The Trustees meet regularly to review management, financial and operational risk matters.

The trustees' report was approved by the Board of Trustees.

..............................

Mr D A Rurlander Trustee

Date: .............................................

• 2 -

MOORLANDS CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOORLANDS CHURCH

I report to the trustees on my examination of the financial statements of Moorlands Church (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

• 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

T M Preece FCCA

Dalton House 9 Dalton Square Lancaster Lancashire LA1 1WD United Kingdom Date: ............................

• 3 -

MOORLANDS CHURCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 3 364,430 260,932 Investments 4 8,078 - Other income 5 - - Total income 372,508 260,932 Expenditure on: Charitable activities 6 312,126 71,203 Total expenditure 312,126 71,203 Net income 60,382 189,729 Transfers between funds 195,378 (195,378) Net movement in funds 9 255,760 (5,649) Reconciliation of funds: Fund balances at 1 September 2024 2,132,677 8,231 Fund balances at 31 August 2025 2,388,437 2,582	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 625,362 303,041 91,221 8,078 7,418 - - 9,393 - 633,440 319,852 91,221 383,329 264,006 23,659 383,329 264,006 23,659 250,111 55,846 67,562 - 1,677,477 (1,677,477) 250,111 1,733,323 (1,609,915) 2,140,908 399,354 1,618,146 2,391,019 2,132,677 8,231	Total 2024 £ 394,262 7,418 9,393
		411,073 287,665
		287,665
		123,408 -
		123,408 2,017,500
		2,140,908

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

• 4 -

MOORLANDS CHURCH

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Net assets The funds of the charity Restricted income funds 20 Unrestricted funds 21	2025 £ £ 2,643,585 137,198 181,356 318,554 (133,292) 185,262 2,828,847 (437,828) 2,391,019 2,582 2,388,437 2,391,019	2024 £ £ 1,874,199 123,156 781,788 904,944 (194,220) 710,724 2,584,923 (444,015) 2,140,908 8,231 2,132,677 2,140,908

The financial statements were approved by the trustees on .........................

.............................. Mr M T Orford Trustee

• 5 -

MOORLANDS CHURCH

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025

Notes Cash flows from operating activities Cash generated from operations 24 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received Net cash used in investing activities Financing activities Repayment of bank loans Net cash (used in)/generated from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2025 £ £ 166,115 (769,386) - 8,078 (761,308) (5,239) (5,239) (600,432) 781,788 181,356	2024 £ £ 212,870 (961,204) 3,750 7,418 (950,036) 449,259 449,259 (287,907) 1,069,696 781,788

• 6 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Moorlands Church is a Charitable Incorporated Organisation in England and Wales.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

• 7 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% Straight line Fixtures and fittings 10% Straight line Computers 25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

• 8 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Concessionary loans

Concessionary loans include those payable to a third party / parties which are interest free or below market interest rates and are made to advance charitable purposes. All loans are measured at cost, less impairment.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

• 9 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 364,430 260,932 Donations and gifts Internal giving 255,685 3,250 External giving 61,339 1,300 Gift aid 47,406 22,365 Building fund - 175,167 Gifts for ministry trainees - 58,850 364,430 260,932	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 625,362 303,041 91,221 258,935 253,082 3,300 62,639 4,961 - 69,771 44,998 6,418 175,167 - 73,153 58,850 - 8,350 625,362 303,041 91,221	Total 2024 £ 394,262
		256,382 4,961 51,416 73,153 8,350
		394,262

4 Income from investments

		Unrestricted	Unrestricted
		funds	funds
		2025	2024
		£	£
	Interest receivable	8,078	7,418
5	Other income

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Net gain on disposal of tangible fixed assets	-	3,557
Insurance claim	-	5,836
	-	5,836

• 10 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Expenditure on charitable activities

	Church	Church
	activities	activities
	2025	2024
	£	£
Direct costs
Staff costs	175,280	173,496
Depreciation and impairment	-	1,186
Insurance	6,653	5,515
Advertising	1,108	617
Postage and stationery	5,212	5,434
Ministry trainee costs	62,917	17,471
Staff expenses	2,738	2,689
Rent	15,600	14,810
Church running costs	53,643	43,429
Equipment repairs and renewals	813	1,853
Motor expenses	-	422
Legal and professional fees	880	912
Repairs and renewals	5,403	-
	330,247	267,834
Grant funding of activities (see note 7)	21,390	12,117
Share of support and governance costs (see note 8)
Support	376	325
Governance	31,316	7,389
	383,329	287,665
Analysis by fund
Unrestricted funds	312,126	264,006
Restricted funds	71,203	23,659
	383,329	287,665

• 11 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

7 Grants payable

7	Grants payable
		Church	Church
		activities	activities
		2025	2024
		£	£
	Grants to institutions:
	Tamworth Church	10,170	-
	Faith in Kids	150	-
	FIEC	3,720	4,296
	NISCU	50	50
	Crosslinks	1,000	1,000
	Belgian Bible Institute	1,500	1,531
	Friends International	2,750	2,750
	Unite Camp	1,050	490
		20,390	10,117
	Grants to individuals	1,000	2,000
		21,390	12,117
8	Support costs allocated to activities
		2025	2024
		£	£
	Bank charges	376	325
	Governance costs	31,316	7,389
		31,692	7,714
	Analysed between:
	Church activities	31,692	7,714
9	Net movement in funds	2025	2024
		£	£
	The net movement in funds is stated after charging/(crediting):
	Fees payable for the independent examination of the charity's financial
	statements	2,448	2,166
	Depreciation of owned tangible fixed assets	-	1,186
	Loss/(profit) on disposal of tangible fixed assets	-	(3,557)

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration, benefits or had any expenses reimbursed, from the charity during the year in respect of their position as Trustees.

• 12 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

10 Trustees

(Continued)

Mr D A Rurlander, Mr J H Standerwick, and Mr J Higson are employees of the CIO and received remuneration and expenses in respect of their employment, for the period that they were Trustees as follows:-

Mr D A Rurlander received remuneration of £43,250 (2024 - £41,983) in respect of his employment by the CIO. The charity made pension contributions on behalf of Mr D A Rurlander in the sum of £5,695 (2024 - £5,256).

Mr J H Standerwick received remuneration of £23,571 (2024 - £37,655) in respect of his employment by the CIO. The charity made pension contributions on behalf of Mr J H Standerwick in the sum of £1,886 (2024 - £3,012).

Mr J Higson received remuneration of £12,817 (2024 - £nil) in respect of his employment by the CIO.

Last year Mr N P Weston was an employee of the CIO and received remuneration of £17,280 in respect of his employment by the CIO. The charity made pension contributions on behalf of Mr N P Weston in the sum of £1,342.

11 Employees

The average monthly number of employees during the year was:

Employment costs Wages and salaries Social security costs Other pension costs	2025 Number 7 2025 £ 153,305 8,069 13,906 175,280	2024 Number 6
		2024 £ 150,979 8,530 13,987
		173,496

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

• 13 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

13 Tangible fixed assets Freehold land and buildings Fixtures and fittings £ £ Cost At 1 September 2024 1,874,199 5,502 Additions 669,587 89,278 At 31 August 2025 2,543,786 94,780 Depreciation and impairment At 1 September 2024 - 5,502 At 31 August 2025 - 5,502 Carrying amount At 31 August 2025 2,543,786 89,278 At 31 August 2024 1,874,199 - 14 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 15 Loans and overdrafts Bank loans Concessionary loan Payable within one year Payable after one year		Computers £ 4,956 10,521 15,477 4,956 4,956 10,521 - 2025 £ 121,189 16,009 137,198 2025 £ 444,020 5,000 449,020 11,192 437,828	Total £ 1,884,657 769,386
			2,654,043
			10,458
			10,458
			2,643,585
			1,874,199
			2024 £ 116,027 7,129
			123,156
			2024 £ 449,259 5,000
			454,259
			10,244 444,015

The concessionary loan is interest free with no repayment term attached.

The bank loan is repayable in instalments over 30 years. The bank holds a first legal charge over the land and buildings known as High Street and a floating charge over any moveable assets.

• 14 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

16 Creditors: amounts falling due within one year Notes Bank loans 15 Concessionary loan Deferred income 18 Trade creditors Accruals 17 Creditors: amounts falling due after more than one year Notes Bank loans 15 18 Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 September 2024 Released from previous periods Resources deferred in the year Deferred income at 31 August 2025 19 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2025 £ 6,192 5,000 43,194 69,462 9,444 133,292 2025 £ 437,828 2025 £ 43,194 2025 £ 43,194 666 (666) 43,194 43,194 2025 £ 13,906	2024 £ 5,244 5,000 666 48,613 134,697 194,220 2024 £ 444,015 2024 £ 666 2024 £ 666 200 (200) 666 666 2024 £ 13,987

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

• 15 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At 1	Incoming	Resources	Transfers At	31 August
	September	resources	expended		2025
	2024
	£	£	£	£	£
Ministry trainee fund	5,356	60,143	(62,917)	-	2,582
High Street site	-	195,489	-	(195,489)	-
Toddlers	-	1,300	(1,411)	111	-
Tamworth Church plant	2,875	4,000	(6,875)	-	-
	8,231	260,932	(71,203)	(195,378)	2,582
Previous year:	At 1	Incoming	Resources	Transfers At	31 August
	September	resources	expended		2024
	2023
	£	£	£	£	£
Ministry trainee fund	14,256	8,570	(17,470)	-	5,356
High Street site	1,603,890	78,976	(5,389)	(1,677,477)	-
Tamworth Church plant	-	2,875	-	-	2,875
Training fund	-	800	(800)	-	-
	1,618,146	91,221	(23,659)	(1,677,477)	8,231

The transfer from restricted to unrestricted funds represents the development of the High Street site. As the terms of any restricted High Street fund gift are met once the specified asset is developed, therefore allowing the Charity to use the property on an unrestricted basis for any charitable purpose.

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2024 Incoming resources Resources expended £ £ £ Church planting fund 2,260 - (2,260) General funds 2,130,417 372,508 (309,866) 2,132,677 372,508 (312,126)	Transfers At 31 August 2025 £ £ - - 195,378 2,388,437 195,378 2,388,437

• 16 -

MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

21	Unrestricted funds						(Continued)
	Previous year:		At 1	Incoming	Resources	**Transfers **	At 31 August
		September		resources	expended		2024
			2023
			£	£	£	£	£
	Church planting fund		2,260	-	-	-	2,260
	General funds	397,094		319,852	(264,006)	1,677,477	2,130,417
		399,354		319,852	(264,006)	1,677,477	2,132,677
22	Analysis of net assets between	funds
					Unrestricted	Restricted	Total
					funds	funds
					2025	2025	2025
					£	£	£
	At 31 August 2025:
	Tangible assets				2,643,585	-	2,643,585
	Current assets/(liabilities)				179,680	5,582	185,262
	Long term liabilities				(434,828)	(3,000)	(437,828)
					2,388,437	2,582	2,391,019
					Unrestricted	Restricted	Total
					funds	funds
					2024	2024	2024
					£	£	£
	At 31 August 2024:
	Tangible assets				1,874,199	-	1,874,199
	Current assets/(liabilities)				702,493	8,231	710,724
	Long term liabilities				(444,015)	-	(444,015)
					2,132,677	8,231	2,140,908

23 Related party transactions

Trustees and their families made total donations to the charity during the year in the sum of £29,177 (2024 - £56,706), of which £7,045 (2024 - £6,519) was donated to the restricted fund in order for the charity to develop the High Street Site.

The charity pays a rent to a Trustee, Mr D A Rurlander in the sum of £15,600 (2024 - £14,810).

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MOORLANDS CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

24	Cash generated from operations		2025	2024
			£	£
	Surplus for the year		250,111	123,408
	Adjustments for:
	Investment income recognised in statement of financial activities		(8,078)	(7,418)
	Gain on disposal of tangible fixed assets		-	(3,557)
	Depreciation and impairment of tangible fixed assets		-	1,186
	Movements in working capital:
	(Increase) in debtors		(14,042)	(55,430)
	(Decrease)/increase in creditors		(104,404)	154,215
	Increase in deferred income		42,528	466
	Cash generated from operations		166,115	212,870
25	Analysis of changes in net debt
		At 1 September	Cash flows	At 31 August
		2024		2025
		£	£	£
	Cash at bank and in hand	781,788	(600,432)	181,356
	Loans falling due within one year	(10,244)	(948)	(11,192)
	Loans falling due after more than one year	(444,015)	6,187	(437,828)
		327,529	(595,193)	(267,664)

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