**Registered Charity No: 1185800**
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **REPORT AND ACCOUNTS**
**YEAR ENDED 31 AUGUST 2025**
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **YEAR ENDED 31 AUGUST 2025**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and Administrative Information|3|
|Trustees’ Report|4 - 8|
|Independent Examiner’s Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 - 20|
2
| P a g e
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **YEAR ENDED 31 AUGUST 2025**
|**Principal Office:**|Emmanuel Methodist Church|
|---|---|
||Huddersfield Road|
||Barnsley|
||S75 1DT|
|**Registered Charity Number:**|1185800|
|**Trustees:**|Rev Andrew Atkins –_appointed 01/09/2025_|
||Alan Frederick Hollands|
||Karen Houghton|
||Elizabeth Ann Hambleton|
||Heather Sheila Hague|
||Rev Claire Elizabeth Rawlinson_– resigned August 2025_|
||Linda Susan Mellor_– resigned May 2025_|
||Chene Makumbe_– resigned May 2025_|
||Sheila Margaret Stather|
||John Barrie Broadhurst_– resigned May 2025_|
||Janet Morris|
||Linda Joyce Stammers|
||Jean Rowley_– resigned May 2025_|
||Dianne Charlesworth|
||Helen Bellamy_– resigned May 2025_|
||Elizabeth Ann Haigh|
||Daphne Irwin|
||Michael Stanley Corney_– resigned May 2025_|
||Gillian Reed|
||Gloria Booth|
||Deborah Wendy Charrington-Caley_– resigned May 2025_|
||Richard William Caley_– resigned May 2025_|
||Marilyn Corney_– resigned May 2025_|
||Sandra Naylor|
||Peter Balfour|
||Sally Andrews –_appointed 01/10/2024_|
||Josephine Powell –_appointed 15/05/2025_|
||Brain Laycock –_appointed 13/01/2025_|
|**Chairperson:**|Rev Andrew Atkins|
|**Treasurer:**|Heather Sheila Hague|
|**Secretary:**|Sally Andrews|
|**Principal Bankers:**|HSBC
Central Finance Board|
||5 Market Hill
Methodist Church|
||Barnsley
9 Bonhill|
||S70 2PY
London|
||EC2A 4PE|
|**Independent Examiner:**|Angela Hayes|
||Community Accountant|
||22 Brocklehurst Avenue|
||Barnsley|
||S70 3EE|
3
| P a g e
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**TRUSTEES’ REPORT**
## **YEAR ENDED 31 AUGUST 2025**
The Trustees of The Methodist Church Barnsley North East submit their Annual Report and Financial Statements for the year ended 31 August 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP FRS102) “Accounting and Reporting by Charities” issued in 2019, in preparing the Annual Report and Financial Statements of the Charity.
The Methodist Church Barnsley North East was registered with the Charity Commission on 14[th] October 2019, registered charity number 1185800. Previously the Church was exempt from registration with the Charity Commission, under Statutory Instrument Number 2655 of 2007.
## **Structure, Governance and Management**
As part of the Methodist Church, the charity is governed by the Deed of Union (1932) and the Methodist Church Act (1976). The governing documents are contained in “The Constitutional Practice and Discipline of the Methodist Church”.
The Methodist Church Barnsley North East consists of five churches serving the communities of Hemsworth, Brierley, Monk Bretton, Staincross/Mapplewell, and Ryhill.
The Trustees of the charity are the members of the Church Council. The Church Council has authority and oversight over the whole area of the ministry of the church, including the management of its property. The council is responsible for the leadership and the determination and pursuit of policy and the deployment of available resources.
Trustees are elected to the Church Council at the General Church Meeting and eligibility for appointment is set out in the Constitution.
The Trustees who served during the period, and to the date of signing of this report, are listed on page 3 of this report
## **Charitable Objectives**
The purposes of the Methodist Church are, and shall be deemed to have been, since the date of the Union:
The advancement of:
- a) The Christian Faith in accordance with the doctrinal standards and discipline of the Methodist Church.
- b) Any charitable purpose of any connexional district, circuit, local or other organisation of the Methodist Church.
- c) Any charitable purpose of any society or institution subsidiary or ancillary to the Methodist Church.
- d) Any purpose of any charity being a charity subsidiary or ancillary to the Methodist Church.
## **Mission Statement**
The mission of the Barnsley North East Methodist Church is to share the gospel of Christ by seeking to serve our communities and the wider world.
| P a g e 4
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**YEAR ENDED 31 AUGUST 2025**
**TRUSTEES’ REPORT continued**
## **Public Benefit**
The trustees have taken due regard of guidance on public benefit published by the Charity Commission in planning the objectives and activities for the year.
## **Risk management**
The Trustees are responsible for identifying and managing risk. The Trustees monitor and review the activities of the charity to ensure that risks are identified and that procedures have been put in place to mitigate those risks.
## **Related parties**
The charity is part of the Methodist Church and is a member of the Barnsley Methodist Circuit (registered charity number 1135240. The Methodist Circuit provides resources and employs the ministers and lay workers. The Circuit also maintains the fabric of the properties and arranges the finances for the maintenance of the member churches. The charity contributes to the cost of the Circuit through a levy known as the Circuit Assessment.
## **Activities and achievements during the financial year**
The church organises itself to carry out its stated aims and objectives by:
- maintaining a Christian presence in the communities of Hemsworth, Brierley, Monk Bretton, Staincross/Mapplewell and Ryhill.
- holding regular services of worship in each community, occasionally joining for united services.
- offering support for the local community through rites of passage.
- running bible study groups, house fellowship groups and prayer groups.
- holding coffee mornings which provide a space for the community to meet and build relationships and for people to meet their local councillors.
- running various activities to engage children and young people, including toddler groups, monthly Messy Churches and Kids clubs. We support attendance of young people at 3Gen, the national Methodist Youth Conference. We also support the work of The Exodus Project who run youth groups at Brierley.
- providing space for various Church initiated groups to meet, including Knit and Natter, Ladies Group, Fellowship groups, Men’s lunch, choirs & craft clubs.
- running a foodbank distribution point at Staincross.
- offering each of our premises for community use, including for uniformed organisations and the One Stop Shop at Monk Bretton and sub post office at Ryhill.
In all this, members comply with the safeguarding and GDPR principles laid out by the Methodist Church.
## How our church’s work has developed towards fulfilling its aims:
Regular in person worship continues and includes some more informal opportunities to worship and explore faith together. We have continued to support Brierley in streaming its weekly service and the mid-week contemporary worship services to enable people who cannot attend worship to join in. We have welcomed new people into our congregations.
We have facilitated a significant number of Baptisms, Weddings, and Funerals.
| P a g e 5
**YEAR ENDED 31 AUGUST 2025**
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
**TRUSTEES’ REPORT continued**
The Family & Children’s lay worker is supporting more messy church initiatives and outreach in local schools.
We have continued links with 10 local residential/nursing homes where our pastoral worker runs messy vintage groups.
We have run several open children’s fiesta worship meetings in the Hemsworth Soft Play centre.
During Easter and Summer holidays 2025, Staincross opened to give free holiday hunger lunches.
We continue to offer our buildings to community groups, helping support our communities, including a friendship group at Monk Bretton, and sewing group at Brierley.
Funds have been raised for a variety of charities including All We Can, Christian Aid, Action for Children and other local charities.
We have continued to engage ecumenically where possible.
3 of the chapels have registered for Same Sex marriage.
## **Policy on reserves**
Based on expenditure over recent years, the increase in assessment and continued high power costs and to ensure there are reserves to cover costs for 6 months, the Church will work to maintain reserves of approx. £85,000. Excluding fixed assets and restricted funds, the Church has funds of £126,303 at the year end which gives surplus reserves of £41,303.
It should be noted that £4,500 of the surplus are funds remaining after the closure of New Hope Methodist Church and the North East Church Council has yet to decide what restrictions to be put on their use and there was a deficit of £650 on Cudworth Church closure.
There are no significant property maintenance projects for this year, but with several older buildings to maintain funds may be needed. There have been further roof repairs at Brierley and roof repairs at Hemsworth.
Ryhill accepted an offer of a £6,800 interest free loan over 5 years from NE funds to enable the boiler installation to go ahead before winter 2023 which they are paying off quarterly.
The Church Council is mindful of the continued financial implications of reducing elderly membership and where necessary and appropriate will use surplus funds to support mission activity in the area, maintaining our presence and support for the communities we work amongst.
The NE church acknowledges that each chapel contributed varying amounts on entering the NE Church and they may need to be shared to support our on-going work.
| P a g e 6
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**YEAR ENDED 31 AUGUST 2025**
**TRUSTEES’ REPORT continued**
We plan to use reserves to resource mission and to strengthen relationships within the multi-site Barnsley North East Methodist Church as follows:
- ensuring all 5 chapel buildings within this Church are fit for purpose and meet health and safety requirements.
- funding resources for worship, study and training where required.
- resourcing our lay workers, working with families & children and our Pastoral lay worker.
We continue to discuss how to share our resources in a way which equips each chapel for mission in its local community and also enables us to jointly fund shared initiatives while respecting the assets originally contributed by each chapel.
## **Policy for restricted funds**
Restricted funds are linked to specific Chapels and are to be used as set out:
- £30,060 TMCP held funds including (a) The Wesley Hall fund previously linked to the Cudworth building –to use on NE building & mission projects as determined by NE Church Council (b) Brierley – only interest available
- £327 Funds remaining from various circuit mission grants
- £3,577 Bequest to Shafton
- £10,000 Staincross Legacy
- £2,281 Monk Bretton Defibrillator Donations
- £3,975 New Hope Clubs
- £2,700 Hemsworth Restricted Donations
- £1,304 Internal Organisation funds
An analysis of the movement on restricted funds is provided on page 19 of this report.
## **Financial position**
The financial statements are set out in pages 10 to 20. The charity received total income of £181,916 in this financial year (2024: £185,408). An analysis of income received in the year is provided on page 14 of these accounts. Total expenditure for the year was £206,693, giving a deficit for the year of £24,777. (2024: a deficit of £14,982). The deficit includes the annual depreciation charge (£26,864 in the current year).
The total funds at the year-end stand at £447,755 (2024: £472,532). This includes the value of fixed assets. The general reserve of the charity stands at £126,303 at the year-end (2024: £124,039).
Major transactions that have taken place during the year include, roof repairs at Brierley and Hemsworth, re-carpet of the front of the sanctuary in Staincross.
Material voluntary help and free facilities provided for the church’s use are:
- Some congregations are helped by voluntary support from friends with gardening, cleaning, some maintenance work and children’s groups.
7
| P a g e
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**TRUSTEES’ REPORT continued**
## **YEAR ENDED 31 AUGUST 2025**
## **Statement of Trustee responsibility**
Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (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 taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Statement of disclosure to Independent Examiner**
The Trustees certify that:
- So far as we are aware, there is no relevant information of which the Independent Examiner is unaware; and
- As the trustees we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity’s Independent Examiner is aware of that information.
The Trustees declare that they have approved the trustees’ report above.
Signed on behalf of the Trustees:
Signed: Date:
## **Rev Andrew Atkins** _**, Chair of the Trustees**_
| P a g e 8
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
**INDEPENDENT EXAMINER’S REPORT**
## **YEAR ENDED 31 AUGUST 2025**
I report on the accounts for the year ended 31 August 2025, which are set out on pages 10 to 20.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 concerns and I 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 accounts to be reached.
Signed:
Dated:
Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue, Barnsley, South Yorkshire, S70 3EE
Angela Hayes is licensed and regulated by AAT under licence number 1006755
9
| P a g e
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 AUGUST 2025**
|**Unrestricted Designated**
**Funds**
**Funds**
**Note**
**£**
**£**
**Income**
Income from donations & legacies
2a
97,881
-
Income from charitable activities
2b
43,949
-
Income from fundraising activities
2c
18,631
-
Investment income
2d
3,530
-
Other income
2e
12,885
-
**Total Income**
**176,876**
**-**
**Expenditure**
Expenditure of charitable activities
3a
176,606
26,864
Other expenditure
3b
-
-
**Total Expenditure**
**176,606**
**26,864**
**Net Income/Expenditure**
**270**
**(26,864)**
Fund transfers
17
1,994
-
Net movement in funds
2,264
(26,864)
Total funds brought forward
16
124,039
294,092
**Total funds carried forward**
16
**126,303**
**267,228**|**Restricted**
**Funds**
**£**
1,940
1,821
-
1,279
-
**5,040**
3,223
-
**3,223**
**1,817**
(1,994)
(177)
54,401
**54,224**|**2025**
2024
**Total**
**Funds**
**£**
£
99,821
109,857
45,770
47,815
18,631
16,983
4,809
3,761
12,885
6,992
**181,916**
185,408
206,693
200,390
-
-
**206,693**
200,390
**(24,777)**
(14,982)
-
-
(24,777)
(14,982)
472,532
487,514
**447,755**
472,532|
|---|---|---|
The above results are derived from continuing activities. All gains and losses recognised in the year are included above.
The designated funds are the fixed assets held by the charity.
Prior year income includes £22,233 restricted funds (£18,577 donations & legacies; £2,254 charitable activities; £1,402 investment income).
Prior year expenditure on charitable activities includes £4,951 from restricted funds and £26,864 from designated funds (depreciation).
All other prior year income and expenditure is unrestricted.
| P a g e 10
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **BALANCE SHEET**
## **AS AT 31 AUGUST 2025**
|**Note**
**Fixed assets**
Tangible fixed assets
4
Investments
5
**Current assets**
Debtors
7
Cash at bank and in hand
6
Total current assets
**Current liabilities**
Creditors
amounts falling due within one year
8
Net current assets
**Net assets**
**Funds of the charity**
16
Unrestricted funds
Designated funds (Fixed Assets)
Restricted funds
**Total funds**|**£**
267,228
30,087|**2025**
2024
**£**
£
£
294,092
297,315
28,807
322,899
10,126
140,407
150,533
(900)
150,440
149,633
**447,755**
472,532
126,303
124,039
267,228
294,092
54,224
54,401
**447,755**
472,532|**2025**
2024
**£**
£
£
294,092
297,315
28,807
322,899
10,126
140,407
150,533
(900)
150,440
149,633
**447,755**
472,532
126,303
124,039
267,228
294,092
54,224
54,401
**447,755**
472,532|
|---|---|---|---|
||10,866
141,749|||
||152,615
(2,175)|||
|||||
||||472,532|
||||124,039
294,092
54,401|
||||472,532|
Approved by the Trustees and signed on their behalf by:
Signed: Date:
**Rev Andrew Atkins** _**, Chair of the Trustees**_
| P a g e 11
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2025**
## **1. Accounting policies**
## **‘(a) Accounting convention**
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS102)).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note(s).
The financial statements are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
## **(b) Going Concern Note**
After reviewing the charity’s forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements **.**
## **(c) Incoming resources**
All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.
Income from donations and legacies includes all income received by the charity that is, in substance, a gift made on a voluntary basis.
Income from charitable activities includes income earned from the supply of goods or services for activities undertaken for charitable purposes.
Income from other fundraising activities includes income from fundraising and non-charitable trading activities.
Investment income is earned from holding assets for investment purposes.
## **(d) Donated goods and services**
Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably.
Donated goods for the charity’s own use are recognised as income, at their fair value.
The contribution of general volunteers is not recognised as income in the charity accounts.
## **(e) Resources Expended**
All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.
Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims, for the benefit of its beneficiaries.
| P a g e 12
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **(f) Tangible fixed assets**
Property improvements are capitalised in the accounts of the Church and depreciated over the estimated useful life of the asset. In the year of acquisition, assets are depreciated for the full year. The applicable rates are:
Property Improvements – 6.667% on a straight-line basis Equipment, Fixtures & Fittings – 10% on a straight-line basis
## **(g) Funds Structure**
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on the fund, unless permission has been given by the funder to remove the restriction on the balance outstanding.
Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged.
| P a g e 13
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **2. Analysis of Income**
|**2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Note**
**£**
**£**
**£**
2a
**Income from Donations & Legacies**
Regular giving
19,100
-
19,100
Collections
47,805
-
47,805
Baptism/wedding collections
3,110
-
3,110
Donations/appeals
12,904
1,940
14,844
Legacies & bequests
-
-
-
Grants received:
Barnsley Methodist Circuit
-
-
-
Barnsley MBC
-
-
-
Gift Aid tax recovered
14,962
-
14,962
Total
97,881
1,940
99,821
2b
**Income from Church Activities**
Lettings
43,949
-
43,949
Hemsworth Soft Play income
-
-
-
Internal organisations
-
1,821
1,821
Total
43,949
1,821
45,770
2c
**Income from Fundraising Activities**
Social events & coffee mornings
18,631
-
18,631
Total
18,631
-
18,631
2d
**Income from Investments**
Bank & investment interest
3,530
1,279
4,809
2e
**Other Income**
Staincross Power infeed
1,737
-
1,737
Insurance claims
3,545
-
3,545
Refund of contribution to pension deficit
6,459
-
6,459
Refunds & miscellaneous
1,144
-
1,144
Total
12,885
-
12,885
**Total Income**
**176,876**
**5,040**
**181,916**|**2024**
**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
19,028
-
19,028
41,303
-
41,303
2,228
-
2,228
13,464
4,000
17,464
-
13,577
13,577
-
1,000
1,000
500
-
500
14,757
-
14,757|
|---|---|
||91,280
18,577
109,857|
||45,561
-
45,561
-
-
-
-
2,254
2,254|
||45,561
2,254
47,815|
||16,983
-
16,983|
||16,983
-
16,983|
|||
||2,359
1,402
3,761|
||1,535
-
1,535
4,436
-
4,436
-
-
-
1,021
-
1,021|
||6,992
-
6,992|
|||
||163,175
22,233
185,408|
| P a g e 14
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
|**3. Analysis of Expenditure**
**2025**
**Unrestricted Designated**
**Restricted**
**Total**
**Note**
**Funds**
**Funds**
**Funds**
**Funds**
**Note**
**£**
**£**
**£**
**£**
3a
**Expenditure on Charitable Activities**
Missionary & charitable giving
454
-
-
454
Connexional funds
1,655
-
-
1,655
Circuit Assessment
96,200
-
-
96,200
Heating & Lighting
27,779
-
-
27,779
Insurance
7,557
-
-
7,557
Water rates
3,138
-
-
3,138
Repairs, maintenance & cleaning
16,494
-
420
16,914
Salaries
9
9,646
-
-
9,646
Admin expenses
3,642
-
-
3,642
Bank charges
73
-
-
73
Accountancy fee
925
-
-
925
NE Mission
291
-
665
956
Lunch Club/Fiesta Support
3,969
-
-
3,969
Internal organisations
-
-
1,893
1,893
Depreciation
-
26,864
-
26,864
Other payments
4,783
-
245
5,028
Total
176,606
26,864
3,223
206,693
3b
**Other Expenditure**
-
-
-
-
**Total Expenditure**
**176,606**
**26,864**
**3,223**
**206,693**|2024
_£_
810
2,100
90,260
22,025
7,512
2,894
22,971
9,261
3,565
63
900
2,001
2,205
3,352
26,864
3,607
200,390|
|---|---|
|||
||-|
|||
||**200,390**|
Prior year expenditure includes Internal organisation spend (£3,352); NE Mission spend (£920) and other payments (£679) from restricted funds.
Prior year expenditure includes depreciation (£26,864) from designated funds.
All other prior year expenditure is unrestricted.
| P a g e 15
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **4. Tangible Fixed Assets**
|**Original Cost**
As @ 01 September 2024
Additions in the year
As @ 31 August 2025
**Depreciation**
As @ 01 September 2024
Depreciation charge
As @ 31 August 2025
**Net Book Value**
As @ 01 September 2024
As @ 31 August 2025|**Property**
**Equipment**
**Improvements**
**Fixtures & Fittings**
**£**
**£**
382,001
13,970
-
-
382,001
13,970
100,482
1,397
25,467
1,397
125,949
2,794
281,519
12,573
**256,052**
**11,176**|**TOTAL**
**£**
395,971
-
395,971|
|---|---|---|
|||101,879
26,864|
|||128,743|
|||294,092
**267,228**|
The property improvements are in respect of the Hemsworth soft play and building improvement capital project, completed 2020.
## **5. Investments**
|TMCP
**Cash at bank and in hand**
**Note**
Cash in hand
Bank Accounts
Central Finance Board
Total
Add Funds held by internal organisations
13
Less funds held on behalf of external organisations
14
Total cash funds held|**2025**
2024
**£**
£
**30,087**
28,807
**2025**
2024
**£**
£
33
338
53,593
94,820
86,984
43,399
**140,610**
**138,557**
1,304
1,850
(165)
-
**141,749**
**140,407**|
|---|---|
## **6. Cash at bank and in hand**
| P a g e 16
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **7. Debtors**
|Gift Aid due
Lettings and other accounts receivable
Prepayments (insurance)
**8.Creditors**
Accountancy Fee
Brierley Roof Repair Loan
Other creditors
**9.Staff costs and numbers**
Salaries Cost
Employer NI
Employer Pension Contribution
Average number of staff employed|**2025**
**£**
5,500
994
4,372
**10,866**
**2025**
**£**
925
1,100
150
**2,175**
**2025**
**£**
9,646
-
-
**9,646**
3|2024
£
5,250
632
4,244|
|---|---|---|
|||10,126|
|||2024
£
900
-
-|
|||900|
|||2024
£
9,261
-
-
9,261
4|
## **10. Trustees’ remuneration, benefits and expenses**
Other than reimbursement of items purchased on behalf of the Church, there was no remuneration, expenses or benefits made to trustees in this or the previous accounting period.
## **11. Related party transactions**
During the year charity incurred assessment costs, payable to Barnsley Methodist Circuit, totalling £96,200 (2024: £90,260). There were no other transactions with any person or party closely related to a trustee, during this or the previous financial period.
## **12. Land & buildings**
Church buildings are the property of the Methodist Church and are not recognised in the accounts of the Methodist Church Barnsley North East.
Property Improvements are capitalised in the accounts of the Methodist Church Barnsley North East and depreciated over their estimated useful life.
| P a g e 17
## **THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **13. Funds held by internal organisations**
|Hemsworth Little Fishes
Hemsworth Small Fry
Monk Bretton Sunday School
Total|**Opening**
**Balance**
**£**
787
589
474
**1,850**|**Receipts**
**Payments**
**£**
**£**
1,024
(746)
797
(1,147)
-
-
**1,821**
**(1,893)**|**Transfer**
**to NE**
**Current**
**Account**
**£**
-
-
(474)
**(474)**|**Closing**
**Balance**
**£**
1,065
239
-|
|---|---|---|---|---|
|||||**1,304**|
Internal organisations are groups that are part of the Church and report to the Trustees. The transactions are included in the accounts of the Methodist Church Barnsley North East and are recorded as restricted funds.
## **14. Funds held as custodian trustee**
|Balance brought forward
Offerings/Gifts received for external organisations
Offerings/Gifts passed on to external organisations
Balance carried forward|**31/08/2025**
**31/08/2024**
**£**
**£**
-
213
4,646
3,547
(4,481)
(3,760)
**165**
-|
|---|---|
Funds received through offerings and gifts collected on the behalf of external organisations. The income does not belong to the Church and therefore is not included in the Statement of Financial Activities or the Balance Sheet.
## **15. Independent Examination and accountancy services**
The cost of accounts preparation and independent examination for the financial year was £925 (2024: £900).
| P a g e 18
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **16. Movement in funds**
|**Opening**
**balance**
**£**
**Unrestricted funds**
General Fund
124,039
124,039
**Designated funds**
Fixed Assets
294,092
294,092
**Restricted funds**
Trust Fund 20590 (Cudworth Church)
26,508
Trust Fund 19378 (Brierley Church)
2,273
Staincross Legacy
10,000
Shafton Bequest
3,577
Internal Organisations (see note 6)
1,850
New Hope Clubs
3,975
Hemsworth Restricted Donations
2,700
Mission Grant: Dementia Friendly Worship
86
Mission Grant: Messy Vintage
146
Mission Grant: Eco Grant
255
Mission Grant: Drum
66
Mission Grant: Pizza Lunches
122
Mission Grant: MB Friendship Group
302
Mission Grant: Fiesta
260
Ryhill Boiler Donations
-
Brierley Roof Repair Donations
-
Monk Bretton Defibrillator Account
2,281
54,401
**Total Funds**
**472,532**|**Income**
**Expenditure**
**£**
**£**
176,876
(176,606)
176,876
(176,606)
-
(26,864)
-
(26,864)
1,178
-
101
-
-
-
-
-
1,821
(1,893)
-
-
-
-
-
(65)
-
-
-
(245)
-
(38)
-
-
-
(302)
-
(260)
1,520
-
420
(420)
-
-
5,040
(3,223)
**181,916**
**(206,693)**|**Closing**
**Transfers**
**balance**
**£**
**£**
1,994
126,303
1,994
126,303
-
267,228
-
267,228
-
27,686
-
2,374
-
10,000
-
3,577
(474)
1,304
-
3,975
-
2,700
-
21
-
146
-
10
-
28
-
122
-
-
-
-
(1,520)
-
-
-
-
2,281
(1,994)
54,224
**-**
**447,755**|
|---|---|---|
| P a g e 19
**THE METHODIST CHURCH BARNSLEY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 AUGUST 2025**
## **17. Funds transfers**
|**17.Funds transfers**||||
|---|---|---|---|
||General|Internal|Boiler|
||Fund|Organisations|Donations|
||£|£|£|
|Monk Bretton Sunday School Funds|474|(474)|-|
|Boiler Loan repayment|1,520|-|(1,520)|
||1,994|(474)|(1,520)|
## **18. Analysis of assets between funds**
|**31/08/2025**
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
**31/08/2024**
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities|**Unrestricted**
**Funds**
**£**
-
27
128,451
(2,175)
126,303
-
26
124,913
(900)
124,039|**Designated**
**Funds**
**£**
267,228
-
-
-
267,228
294,092
-
-
-
294,092|**Restricted**
**Funds**
**£**
-
30,060
24,164
-
54,224
-
28,781
25,620
-
54,401|**Total**
**£**
267,228
30,087
152,615
(2,175)|
|---|---|---|---|---|
|||||447,755|
|||||294,092
28,807
150,533
(900)|
|||||472,532|
| P a g e 20