REGISTERED CHARITY NUMBER: 1187784
Merland Rlse Church
{Charltsble Incorporated Organlsation)
Report of the Trustees and
Unaudlted Flnanclal Statements for the Year Ended 31 December 2023

Merland Rlse Church
Contents of the Flnancial Ststements
for the year ended 310étÈmber 2023
PHBe
Reportdlhe TNrtees
Independent Em￿lner'S Aeport
Slatsment of Flnandal ktlvttle$
Balaft￿ Sheet
Notes to the Flnan¢l•l Ststements
9 to 22
Det•lb8d St•tem8nt of Finanfial Activiues
23 to 24

Merland Rise Church
Report of the TrustEes
for the year ended 31 De¢eMb¢r 2023
The Trustees present their annual ￿port wlth rhe financial staiemenrs of the Church for the year ended 31 December
2023. The TnJstees confi'rm that the annual report and financial starements of the Church comply with the current
statutory requirements, the requirernents of the Church'5 governing document and thE Pfovlsions ol Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparin8 their accounES In
accordance with the Finanaal Reportin8 Standard appllcable in the IJK and Republlc of Ireland IFRS 1021 leffeth've I
January 20191 I'SORP IFRS 10211.
OBJÉCTIVES AND ACTIVITIES
Oblectlves znd aim5
The principal purpose5 of Mertand Rise (Jurth are the advancement of the Chrlstian faith and the provision of servlce
and support to all sections of the wmmunlty. indudlng people ol other faiths and none, wlth a particular foojs on the
socially and economically disadvantaged Ilving wilhln the Preston and Tadworth area and the surr¢)unding
neighbourhood. The Church a150 tarrles out such other charitable purposes In the Unlted Kingdom and other parts of
the world that. In the opinion ol the members of the Church In General Meeting and the Trustees. shall further the
work of the Churth and serve d15advantaged people groups.
Slgnlflcant actlvltles
In fulfilling its purposes, the Churth wlll eftgage In a range of activltles elther Sndependently or In collaboratlon wlth
other Churches. public and thlrd sector afftd voluntary or8anlsatlons whkh share the social lustlce priorltie5, and with
whom it can work In partnership to improve the Ilfe chance5 and Lipportunllies of those li seeks to serve.
The Church'5 activlties indude. but are not restrlcted to:
gular publicworshlp. prayer, Elble study. preachln£ and teaching and Believers baptism-
the Comrnunion of the LDrd's Supper, whlch shall normally be observed at least once a month,.
evangelism ané mission. whether locally. regionally, natlonally or Internationally,.
promotion of famlly life, dlverslty, strong and supportNe personal and community relationshlps;
the nuTture arbd growth of Christlan d15ciplés, includln8 the lrnpeTative of seryln8 Othèrs selflessly. 8ivlng
of thelr time and finandal resources,.
encouragirsg pastoral (are, wlth a parllcular focus on the elderly and vulnerable, supportlng and
encouraglng charftable and communlty causes both locally and abroad,.
supportln8 provlsion and access to those wlth dlsabllitles, ￿3th a parkncular focus on the deaf and
deaflbllnd cornmunlty..
counselllng and supportto those experiendng relatlonship difficulties. financial suppori to the
economlcally dlsadvantaged Includln& a Food Bank and debt counselling servlce, employment advl
indydlng resolvln8 conflicts and enhanclng the ernployabillty of those setklng worl-
practical Support, Includlng the prgv151on of furnlture, white 8oods and emergènLy cash to those
eKperienclng flnanclal hardshlp as a resuk of thelr Immigratiori statU5. lorsg-term ill health.
unemployrnent or 5Imilar.'
services to children and young people including Ilfe skllls, tralniTrg and sodal and recreational facilities;
malntalnin8 our long estab115hed collaboTatlve working with Epsom Downs Prlrnary School,.
use of our premlses by varlou5 charltles, community groups and public bodies which Share our prlorities.
Publlc benefit
In planning the artlvities of the Church, the Trustees have considerèd thè Chadty CoTnmi5slon'$ 8uldance on publlc
benefit and. particular, the specfflc 8uldantt on ¢harlties for the advancement of rellgion.
Page I

Merland Rise Church
Report of the Trustees
for the year ended 31 Detembef ZOZ3
ACHIEVÉMENT AND PERFORMANCE
Charltable actlvltles
Ourln8 the year the Church has conrlnued to serve Its, members and the local communlty. The Church offer5 weekty
Sunday mornlng and Sunday e¥enlng servlce5 together with multiple prayer meetingslbible study snd home group
meetlngs.
The Church also offers pa￿oral rare to its, member5 and Supports the local communlty In varfjous community acbvilie5
such as running a food bank
Fundrnlslni acllvltles
The Church does not enEa8e in publlt raislng actth"tles.
FINANaAL REVIEW
Financial posltlon
The financial posltion of the Church 15 Set out In the Statement of Flnanclal Adivitles and Balance Sheet and the
relaied notes and have been pfepared In awrdance wlth statutory requlrements of the Charltles Act 2011 and SORP
IFRS 1021.
Prfndpal fundlng sources
The princlpal lundlng source5 of the thurth a￿ the voluntary donatlons and Klvlng by mèmbers of the Church's
congregatlon together wlth allled Incorne tax rebates under the glft aid sthemè.
In addltlon, the Church recelved the follovjlng grants:
£3,C(10 on 26 January 2023 for enèrgy top ups br d15tr1bullon to varlous indlvlduals In the cornmunlty
£700 on Q6 Novernber 2023 for energy top ups for dlstiibutlon to variou5 indlvlduals in the communlty
£840.90 on 20 November 2023 for equlpment for KICK expenditure deferred un￿1 January 2024.
Mvestment pollcy and oble<tlves
Any money nol requirèd for day to day use Is placed on dep051t wlth the Church's bankers, C4F Bank Llmited. At the
balan￿ sheet date, the Church parl-owned one fveehold resldenllal property whlth Is used to pra￿de
accommodatlon to the Pastor.
R4$9rv•s pollcy
The Church ha5 a General Reserve Fund of £15,000 that repre5eTrts approxSmately IO% of th• Church's annual revenue
eXPend￿￿re Includlng legal commltments under contracts of employment to cover unforeseen Increases and
decreases In revenue and expendlture. The Church atso has a General Repairs and Malntenance Fund to cover major
unln5ured repalrs and malntenance expendlture Dn the Church premise5 and equlpment. At the end of the flnanaal
vear the Churth's reserves met these targets.
Golni concem
The flnandal statements are drawn up on the golng concern basis, whlch assumes Merland Rtse Church wlll ¢ontinue
in operauonal exlstence for the foreseèable future. The Trustees consider the current and forecast cAsh resources to
be 5ufflclent to cover the worklng capital requlrements of the Church for at least 12 months.
Pa8e 2

Merland Rise Church
Report of the Trustees
for the year ended 31 Decernber 21123
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveynlng document
The Church member5 approved and adopted a Constltution at a Special Church Members Meetin8 held on the Isth
Decerllber 2019.
Re(ruthent and appolntment of new twustees
The runnin8 of the Church 15 under the control of an 'Eldership" comprlsin8 the Senior Pastor and Eldets, The Pasttsr
was appolnted by the Church at a Spedal Meetlng and Is employed under a contract of service. effective 11¢
September 2017. The other Trustees are appolnted in accordance with the Constitution and they meet regularlv,
admlnistering the Church by majority decision.
Or8anlsztlonal strn(tuYe
The Church appoint5 a Pastor and other pèSd staff as drcumstances requlre. The Pastor and Elder5 lead the Churth IA
terms gf both spiritual matters and governance of the Church. The day to day co-ordlnation of the Church's
programme and Wdrious prxtical matters are then managed by the Leadership Tearn, members ol whlch are sirnllarlv
elected by the mernbers ol the Church at a Church Meeting. In addltlon to thls mana8*ment 5triJrture the Chutth
employ5 a part-tirne Admlnbstrator, Cleaner and Caretsker Hosts.
Gov•m•nce code
The trustèes are aware of the Charity Gtrvemance Code and are con51derln8 how the relevant matters can be applied
to and Implernented by the Church.
Wlder network
The Church Is a member orKanisatlon of the Fellowship of Independent Evangelical Churches {FIECI and FIEC Ltd.
charlty number 251395.
Rlsk managtment
The Trustee5 have a duty to identify ènd review the rlsks to whlch the Church is exposed and ensure that appropriate
conirols ale in place to mltigate oi elimlnate those rlsks.
The frustees regularly review ihe malor rlsks to which the Church Is exposed and have establlshed Systems and
procedure5 to mttlgate those rlsks, partIcUlar￿ in such areas Hs financial management, Child and vulnerable adult
protethon.
Page 3

Merland Rise Church
Repwt of the Trustees
for the year ended 31 De¢thn￿r 2023
REFERENCE AND ADMINISTRATIVE D￿All5
Reglstered Charlty number
1187784
Prlnclpal addre95
Merland Rise
Tadworth
Surrey
KT20 5JQ
Trusts•s
G J Mann Elder
P Ollver Elder
Re¥ R Powell Pastorand Elder
D Thomas Elder
S Palne Elder
Independent Exafflknor
AfA CTA
Sh w Gibbs knrntted
19 Cedar Road
Sution
SM25DA
So￿(1t0r9
Anthon
134 Edrnund Street
Blrmlngham B3 2ES
LP
Bankers
CAF eank Llmtted
25 Kln8s Hlll Avenue
Klngs Hlll
West Malllng
Kent ME19 4JQ
CAF Bank LIMIt￿ Is a subsldlaryof the Cha￿￿e$ Foundatlon ICAFI
FUNDS HELD A5 cusfoDIAN FOROThERS
There were no funds held as a custodlan for any other tharlues.
Approved by ord f the board of trustees on
. October 2024 and slgDed on IES behalf bv..
P (Xl¥er-
rustee
PaBe 4

Independent Examiner's Report to the Trustees of
Mefland Rlse Church
I report to the Church trustee5 on rny examination of the accounts of Merlènd Rise Church ICIOI, charity nurnber
1187784, for the year ended 310ecember 2023. whlch are set out on pages 6 to 22.
Respective rpspon51bllltles of Trustees and Examiner
The Church's Trustees are responsible for the prepa￿tion of the accounts in accordante with the requirements of the
Charitie5 Act 20111'ihe Act'l.
The Church's Trustees consider that an audit is not requlred lor thi5 year under sectlon 144121 of the Act and that
Independent examlnation 15 needed.
It Is my re5ponsibillty to..
examine the accounts under Section 145 of the Charity Act,.
to follow all the applicable Dlrection5 given by the Charity Cornmisslon under section 14515llbl of the Art, and.
to state whether partictslar matters have come to my attention.
Oasls of Ind6pendent examlnerfs statement
My examinatlon was rarried out In accordance with 8efteral Directions given by the Charity Comm￿10n. An
e¥arnlnatlon includes a review of the accounting record5 kept by the Church and a compari50n of the accounts
presented wlth those reC￿d5. It also includes consideration ol any unusual Itèms or dlsclosures in the accounts and
seeking explanatlons from thp trustees COn￿rnIng any such fflatters. The procedures undertaken do not pmvide all the
evldence that would be required ID an audit, and wnsequently Tro opinion is 8iveTh as to whether the accounts present
a'true and falrf vlew and the report is Ilmlted to those mattets set out In the statèment below.
Independent examlnerfs statement
In connectlon wlth my examination, no materlal malter5 have come to my attèntion which Blves me cause to belleve
that In. any material respect..
accountlng records werè not kept in respect of the Church as ￿QuIred by section 130 of the Act; or
the accounts do not accord wlth those record5', or
the account5 do not comply wlth the applicable requirements concernSn8 the form and content of accounts set
out In the Charitles (Accounts and Reports) Regulations 2008 other than any requlremeni that the accounts
8lve a true and lalr vlew whlch is not a matter consldered 35 part of an Independent examlnat40n.
I have no concerns and have come across no other matters in cofinection with the examinatlon to whlth attentlon
should be drawn in thi5 Tepoit in order to enable a proper understandlng of the accounts to be reached.
Jm Slater
ACA CTA
shaw Glbbs Llmlted
19 Cedar Road
Sutton
SM2 5DA
Date..31.. October 2024
Page 5

Merland Rise Church
Statement of Financlal Actlvltles
for the year ended 31 December 2023
Year ended
31112123
Totsl
funds
Year ended
311Iy22
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOMEAND ENDOWMENTS FROM
Donatlons and le8ades
172A15
22.502
194,917
171948
Charftable artlvttles
Llse of halls
I4,6￿)
14,600
IS,896
Investment Income
Other income
1.511
9.177
LS11
9.177
412
5.417
Total
197,903
22,502
220.20S
194,673
EXPENDMJRE ON
Charhable a¢tMtle5
Staff costs and related expendlture
HousSnB expenses
Church expenses
Prlntlng, publlclty and outreath
Departments
Donation5 and 8)vlnB
Admlnlstraiion and otherexpenses
lo￿700
1373
41￿21
1398
8376
Z3.491
15,139
1110.71JO
1,373
41921
L398
376
48,874
56A03
93,895
259
41,381
4,171
1061
46.509
55,879
25A83
41,164
Totsl
193A68
66.547
260,0
243,155
NET INCOMEIIEXPENDITUREI
4235
144,04SI
139,8101
148,4821
Transfers between funds
17
Net movement In fund5
4235
144,0451
139,8101
148.4821
RECONCIUATION OF FUNDS
Total fynds brouthtforward
290,179
1004685
2091￿64
2,141,346
TOTAL FUNOSCARRIED FORWARD
294A14
L758.640
Zm3,054
1092.864
The notes form part of these financial statements
Page 6

Merland Rise Church
Balan¢e Sheet
31 December 2023
Yaar ended
8iliz123
Total
fvnds
Year ended
31112122
Total
fvnds
Unrestricted Restricted
funds
funds
Note5
FFKED ASSETS
Tanglble assets
Investment
li
12
425,422
1.730,701
2,156.123
2,197,513
Ic
425.S22
I,no,701
Its6,223
2.197,613
CURRENT ASSETS
Debtor5'. amounts fallln8 due wTrthin one year
Cash at bank and in hand
34,999
s7￿1
34999
85.880
27.485
27.939
92340
27,939
120I79
123.636
CREDifoAS
Amount5 fr4lllng due wlthln one year
14
124.0481
124J1481
128.3851
NETCUIIRENT ASSETS
68092
27,938
96031
95.251
TOTAL A55Efs LESS CURRENT LIABIUTIES
4941614
1,7S8.640
1253,054
2.292,864
CREDITORS
Amounts falllne due after more than one year
Is
I200￿00}
120QOODI
1200.0001
NET ASSÉTS
294,414
1,758.640
2053,OS4
092,864
The notes form part of these finanelal ststements
Page 7
contlnued...

Merland Rise Church
Balance Sheet- wntlnued
31 December 2023
Notes
FUNDS
Unrestrlcted funds..
General fund
Manse fund
General Reserve Fund
General Repair5 and Maintenance Fund
17
3&710
220,934
ISMG
19,770
21,117
220.934
15.000
33,128
17
17
17
29V114
290.179
R￿trIcted funds:
Buildlryg Fund
Emergency Fund
Men's Mlnistry Fund
Women's Mlnistry Fund
Youth Mln15try Fund
Other fund
17
17
17
17
17
17
4730.702
L77]￿65
9,101
7.761
5076
2.974
4225
6,232
2.213
&75&640
IA02,685
TOTALFUNOS
1.(82.864
The ftnanclal 5taternènts wère approved by the Boar<1 of Trustees and authorlsed for15sue gn 31 October2024 and
were si8ned Its behalf by..
- Tru5
The notes form part of these financlal statements
Page 8

Merland Rlse Church
Notes to the Finan¢lal Statements
for the year ended 31 December 2023
ACCOUNTING POUCIE5
Basls of preparatlon
The financial Statements of the Cthurth, whlth Is a publlc benèfit entity under FRS 102, have been p￿pared in
accordance with the Chartties 50RP IFRS 1021 'AccouThtin8 and Reporting by Charitie5'. Statement of
Recommended Practice appllcable to chadties preparing their accounts In accordance with ihe Finantial
Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffecdve l January 20191.. Financi31
Reporting Standard 102 'The Flnancial Reportlng Standard appllcable in the UK and Republic of Ireland. and the
Charities Art 2011. The financial 5tstements have been prepared under the historical cost conventlon, with the
exceptlon of investmènts whlch are Included at market value.
The financlal statements intludè all transactions. assets and Ilabilitses for vthith the Trustees can be held
responslble In law. They do llDt Include the flnanclal statements of the thurth 8roup5 that owe affiliation to
another body nor those that are informal gatherln8s of thurch members.
Goin$ con(ÈM
The financial statements are drawn up on the golng toncern basls, whlch assumes Merland Rlse Churth ICIOI
wlll continue operatlonal existence for the foreseeable future. The Tnjstees consider the current and
forecast cash rèsources to be suffl(ieni to cover the working capltal requlrement$ of the Church for at least 12
months.
Flnandal reportlng St￿dar￿ 102- reduc•d dlsclosute exemptlons
The Church has taken advantage of the following dlsclosure exernpknons in preparlng these fv'nanclal
statements. as permitted by FRS 102 Yhe Flnancial Reporting Standard appllcable In the UK and Republic of
IrelaDd':
the requirements of Sectlon 7 Statement of Cash Flows.
ome
All income Is reco8nLsed in the Statement of Fihandal Activities gTlte the Church has entldement to ihe funds,
It is probable that the income wlll be received and the amount ¢An be measured rellablv.
Empendlture
Llabllitie$ are ￿CoRnised as expendlwre as soon as there Is a legal or constructlve obll8ation committin8 the
Church to that expenditure, it is probable that a transfer of econornic benefits wlll be requI￿d In settlement
and Ihe arnount of the obligation can be measured rellabty. Expendlture ts accounted for ort afi accrua15 basi5
nd has been classified under headings that agg￿Rate all cost related to the cate80ry. Where costs cannot be
dlrectly attrlbuted io particular headin85 they have been allocated to actlvltle5 on a basls consistent wlth the
use of resour￿5.
Grants offered subject to conditions whlch have not been met at the year end datè are noled as a
commltment but not accrued 35 expéndlture.
Allocation and apportionrnent of costs
Cost are allocated to thè prlnclpal activities of the Church on the followlng basis..
- Salarles and related costs .' time spent
- Other costs.. in accordance with purpose and nature of empendlture
Page 9
continued.-.

Merland Rise Church
Notes to the Flnanclal Stslements- contlnued
for the year ended 31 December 2023
ACCOUNTING POUCIES- contlnued
Tanglble flxed assets
Depreelation is provided at the followlng annual rates in order ¢0 write off each asset ovèr its estimated useful
Freehold Church premi5QS
Freehold Residential property Imansel
Fixtures and fittln85
2% on cost
25% on cost and 20% on tost
The Church ha5 in place an accourttiThg policy of carrying out regular rnalntenance and repalrs on Its freehold
residential property Ithe cost of which are charged In full to the SOFA). No depreclatlon arlse5 in the year on
the freehold re5idèntlal property used as tie(f accommodatlon as ID the oplnlon of ihe trustees the reslrlual
value of the property is not materially less than its carrying amount ITh the flnandal statement5. An impairment
revlew of suth fixed assets In accordance with FRS 102 sectlon 27 is carried out as at the end of eath financial
perlod.
T•xatlon
The Church is exempt from tax on Its charitable activI￿es.
Afl the Church's èxpendlture Is shown inclusNe of Irretoverable VAT.
Fund accountlnt
Unrestricted can be used In accordance wlth the chaTltable objectsves at the dlscretion of the trustees.
Restricted fvjnds can only te used for partlcular ie5trlcted purposes wlthlo the obietts of the Church.
Re5trictlons arise when 5pedfièd by the donor or when funds are ralsed for particular restricted purposes.
Endowment funds arè resources recelved by the thurth that iepresent capltal and th? tru51ees are required bv
charlty law to retaln and usè the endowmeni for the Churth's purposes.
Investment Income, galns and losses are allO￿ted to the approprlate fvnd.
Futther explanatlon of the nature and purpose of each fund Is Induded In the notes to thè finandal
statements.
Hkè pur¢hase and leaslDgwrnmltrnent5
Renta15 pald under operatlng lease5 a￿ charged to the Statement of Financial Activitie5 on a 5tral8ht Ilne ba515
over the perlod ot the lease.
Penslon wsts z4nd other p05t4etlrÈment benefft5
The Church operates a deffined contributlon penslon 5theme. Contribut10Tr5 payable to the Church's penslon
scheme are charged to thè Statement of Flnanclal Actlvltles in the period to whlch they relale.
Inv¢5tments
Investments are categ0ri5ed 45 current assets where the intentlon Is to reali5e the investment wlthout
reinvestment of the sale proceeds. All other Snvesiments are classified as flxed assets. All investment assets are
stated in the balance sheet at lair value and both reallsed and unrealised galns orlosses are recognlsed ln the
statement ol finandal activltles. The fair value of Ilsted Investments Is taken at the market Pri￿ of the asset as
at the year end date.
Page 10
contlnued...

Merland Rise Church
Notes to the Flnancial Statements- continuéd
for the year ended 31 December 2023
ACCOUNllNG POUCIES- contlnued
Ffjnanclal Instruments
Apart Irom ￿rtain investments, the Churth only ha5 flnancial assets and liabilltles of a klnd that quallfy as
baslc financial instruments. 8aslc flnanclal In5trurnents are initlally recognlsed at transacilon val¢Je and
subsequently measured at thelr settlernent value.
Currencv
The Church'5 functional and presentatlonal currency15 pounds Sterlln8 IGBPI.
prepar￿On of con5011dated flnanthl statements
The financlal 5taternents contain inforrnatlon about the Church a5 an Indlvidual entity and do Dot contaln
consolidated financial informatlon as the parent of a group. The Church Is exempt under the Charltles Act 2011
from the requlrement to prepare consolldaied 1Snanclal statement5.
DONATIONS AND LEGACIES
Year ended
311iiA3
Total
filnds
Unrestrfctsd
nds
Rtstrl¢ted
funds
Freewfjll ollerin8s
Donatlons
Glft abd
Commlsslon recElvable
135,729
8,464
28,179
135.729
30,344
28AOI
43
21,880
622
172.415
22.502
194,917
The prlor yèar total Is allocated between fund cate8ories as follows,.
Y•&r ended
31112122
Total
funds
Unrestrf¢ied
funds
Restrlcted
funds
Freewill offerlngs
Oonations
Gift ald
Commlsslon le￿[¥8ble
113,506
6.281
24.085
135
113,506
31,674
27,633
135
25,393
3,548
144,Cw)7
28,941
172,948
Page 11
continued...

Merland Rise Church
Notes to the Financlal Statement5- contlnued
for th• year ended 310ecember Z023
INCOME FROM CHARITABLE ACTivmES
Year ended
31112123
Total
funds
ljnrestrlcted
funds
Restri¢ted
funds
Use of halls and meeting rooms
14,6CQ
14.6fX)
The prk*r year total Is allo¢xted between fund ote8ories as follow5-
Yearended
3Vizl22
Total
funds
Unr•strlctsd
funds
R•strkted
funds
Use of halls and meetlng room5
15.896
15,896
INVESTMENT INCOME
Y•arended
31112123
Total
funds
Unfestrlcted
funds
Restrtrted
funds
Dep051t account interest
1,511
1,511
The prlor year total Is allocated befyjeen fvnd cate8orles as follows:
Year Ènded
31112122
Total
fund5
Unrestricted
funds
R•strkted
fvnd5
Dep051t account Interest
412
412
Page 12
contlnued...

Merland Rise Church
Notes tothe Flnancial Statements- contlnued
forthe year ended 31 December 2023
OTHER INCOME
Vtèr ended
31/1￿23
Total
funds
Unrestrlcted
fuThds
Restrlcled
fund5
Other income
Gov2rTrment srants
5,477
3,700
9.177
5,477
3.700
9.177
The prior year total is allocated between fund cate¥ortes as foll¢)ws:
Year ended
31112122
Total
funds
Unrestrl¢ted
fvnds
Restrlcted
Iuhds
other Income
Government grants
3,117
2.300
5,417
3,117
5.417
CHARITABLE Acnvmes COSTS
Grant fundlng
of activitles Support costs
Dlrect Costs Isee note 71 15ee note 81
Year ended
31112123
Totsls
Staff costs ind relatsd expenditure
Housln8 empenses
Church expenses
Printin& publiclty and outreach
Departments
Donatlons and gMn8
Adrnin15tratlon and other expenses
100,770
1,373
42,921
1,398
8J76
23A91
30.599
I￿1,770
I￿73
42,921
1,398
8,376
48,874
56J03
25,383
23,491
2,213
208,928
48,874
2,213
260,015
Page 13
continued...

Merland Rlse Church
Notes to the Flnanclal Statements - continued
for the year ended 31 0￿ember 2023
CHARITABLE ACTIVITIÉS COSTS I￿ntIn$J*dI
The prfor year totsl Is allocated between fund categorles as foll¢)ws.'
Grant funding
Direct Costs of activities
(see note 71
Support costs
Isee note 81
Year ended
31112122
Totals
Staff cosis and related e¥penditure
Housing expense5
Church expense5
Printin& publiaty and outreach
Departments
Donations and giving
Administratlon and other expenses
93A95
259
41A81
4.171
lJ161
20.979
29047
93￿95
259
41.381
4.171
25,530
20,979
46.S09
55,879
5m3
191593
46.509
5,053
243,155
GRANTS PAYABLE
Y•ar ended
31112123
Totsl
funds
Unrestrlrted
funds
RestrScted
funds
Evan8ellcal Alllance
FIEC
Tlthes
Energy Grant
other charltable 8lvlDg
250
3,596
17,177
2,469
250
3,596
17,177
2,469
25.383
25,383
23.491
25,383
48.874
The prlor year totsl Is allpcated between fund cateKorle5 as follows..
Year ended
31112122
Total
fvnds
Unrest¢lcted
funds
Restrlct•d
funds
Evangelical Alllance
FIEC
T￿heS
Othèr tharltsble 8ivlng
120
3,328
16.031
120
3.328
16,031
27,030
25,530
20.979
25,530
46,509
Page 14
continued...

Merland Rise Church
Notes to the Flnanaal Statements- contlnued
forthe year ended 31 D￿ernber 2023
SUPPOIiT COSTS
Goveman¢• Costs
Year ended
31112123
Year ended
31112122
Independent Exarniner's fees
Legal and professional fees
460
4,593
2,213
5,053
TRUSTEES. RÉMUNERATION ANO BENEFITS
Year ended
311IV23
Yèar ended
31112122
Trustses, salarl
rrustees, sodal secU￿ty
Trustees, pen51on contrlbutlons to money purchast sthemes
47.798
44,415
1,573
2.386
51229
48,209
Tru5tees' eMpen$eJ
Year ended
3U12123
Year Ènded
311IV22
Trustees, expen5e5
361
493
In the current perlod the trustees, expenses totalled £36112022 - £4931. The expenses related to the Pastor's
Èxpenses In connection wlth thelr duties.
Page 15
continued...

Merland Rise Church
Notes to the Anancial Statements- ¢ontlnued
for the year ended 31 December 2023
io.
STAFF COSTS
Year ended Year ended
3V12123
to 31112122
Wages and 5alarles
Soclal securlty costs
Other penslon costs
46,987
43,515
12131
1,471
1,555
48,542
44.773
The avernge monthly number ofemployee5 dvring the perlod was as foll¢)ws'.
Year ended Perlod 114122
3111¥23
to 31112122
Pastoral
Admini5tratlon and support
No employee5 Tecelved pmoluments In excess of £60,OQ).
ii.
TANGIBLE FIXED AsseTS
Freehold Fixture5 and
properties
fittings
Totals
COST
At l January 2023
Addltlons
2A79,122
54391
2,750
I￿30,514
2.750
At 31 De￿mber 2023
U79.12Z
54,142
2.533,264
DEPRECIATION
At l January 2023
Char8e for period
286A22
41,164
46ffj78
1977
333,000
44141
At 31 December 2023
a27,486
49h55
377.141
NET BOOK VALUE
At 31 tkcembÈr 2023
2.ISI,636
7 2,156.123
At 31 December 2022
2,192,799
4.714
2,197,513
Page 16
contlnued...

Merland Rise Church
Notes to the Flnanclal Statements- contlnued
for the year ended 31 De¢ember Z023
ii.
TANGIBLE FIXED A55ETS-tt*ntlnued
The Ireehold propertles cornprises ihe Church's prernises and a freehold residential property. The Church's
prern15es are Stated at its capltallsed value of E2,058,187 relatlng to the new buildin8. The re5identlal property
comprises a freehold prDperty whlch is used as tied accomrnodation by the Pastor whlch bs Stated at C05t of
£420,934 at the beginning of ihe perS0d.
FIXED A55ET INVESTME
Shares in group
undertakings
COST
At l January 2023
At 31 De￿mber 2023
100
loo
NET BOOK VALUÉ
At 31 December 2023
At 31 De￿rnber 2022
loo
There were no Investment assets outside the UK.
The Church holds 100% ol the Issued share capltal of Merland Rlse Churth Tradin8 Limlted, a company
registered In England and Wales.
DE8TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Year end•d
311iz123
Year ended
311W22
Other debtor5
Merland Rlse Church Tradlng Umlted
Tax
Prepayments and accrued Income
L817
11,966
I4￿70
6,346
4,559
9,258
6,830
6.838
34999
27,485
Page 17
continued...

Merland Rise Church
Notes to the Flnanclal Statements- continued
for the year ended 31 December 2023
CREDtroRS: AFIKIUNT5 FALLING DUE WITHIN ONE YEAR
Year ended
3111¥23
Year ended
31112122
Trade credltors
Soclal security and other taxes
other credltor5
Attrued experbse5 and deferred Income
6.113
1,288
9W2
7.164
3,135
1,753
8.654
14,843
28,385
15.
CREDITORS: AMOUNTS FALUNG DUE AFTER MORE THAN ONE YEAR
Year ¢nd•d
31112123
Year ended
31112122
Other loans (see note 161
200,000
200,O)0
ifj.
LOANS
An anatysis of thè matudty of103Tr515 8l¥en below..
Amounis falllyvd due In more than one year=
Repayable otherwtse than by Instalments..
Unsècured loans
200.000
200.000
See further detai15 in note 18.
Page 18
contlnued...

Merland Rise Church
Note5 to the Flnanrial Statements- continued
for the year ended 31 Oecemb8r 2023
17.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
3V12123
At 111123
Unrestrlct8d funds
General fund
Manse fvnd
General Reserve Fund
General Repairs and Maintenance Fund
21,117
220,934
15,(KJO
33,128
17,593
38,710
220,934
15,OC
19,770
113,3581
290,179
4,235
294,414
R•slrlcted funds
Bulldlng Fund
Emergency Fund
Men's Ministry Fund
Women'5 MinSstry Fund
Youth Ministry Fund
Other Fund Idestlned 8lvingl
1,771,865
9,101
6,840
6,232
2,213
141,IS41
11,5991
921
17551
761
2.2091
L730,702
7,502
7.761
5.476
1974
4,224
IW2.685
44.0451
1,7S8,640
TOTAL FUNDS
2j191￿64
139 8101
53,054
Net movement In funds, Included In the above are as follow5..
In¢omin8
resources
Rèsources
expended
Movement
in fund5
Unrestrlcted funds
General fund
Gener?1 Repalrs and Malntènante Fund
197,703
iuo.iiol
17.593
193
68
Regtrlct•d funds
Building Fund
Emergency Fund
Men's Min15try Fund
Women's Mlnistry Fund
Youth Mlntstry Fund
Other Charltable Glvlng Fund
14LI541
IU991
11.4291
110501
16701
19,6351
141,1641
I1￿$9)
19211
17551
761
12,2091
so
1,295
1.431
17,4Z6
22,502
166,5471
144.0451
TOTAL FUNDS
220,205
1260,0151
139,8101
Page 19
continued...

Merland Rise Church
Notes to the Financlal Statements- continued
for the year ended 310ecember 2023
17.
MOVEMENT IN FUNDS- ¢￿tInUed
Comparatlves for movement In fund5
Net
movement
In funds
Transfers
between
funds
At
31112122
At 111122
Unrestrlcted funds
General fund
Manse fund
Generèl Reserve Fund
General Repalrs and Maintenance Fund
33,013
220,934
15,000
34,486
4,154
116,0501
21,117
220.934
113,3581
12,0(YJ
33,128
303,433
19,2041
14.0501
290,179
Re5trkted funds
Bulldlng Fund
ErneT8ency Fund
Men's Mlnlstry Fund
Women'5 Mlnlstry Fund
Youth Mlnlstry Fund
other Fund Idestlned glvlngl
L813,029
11,617
5,090
5,376
1.228
1,573
141,1641
12,S161
1,7SO
18691
922
2,599
1,771,865
9.101
6.840
6.232
2,213
6,434
L725
2,262
1,837,913
139,2781
1,802,685
TOTAL FUNDS
2 141,346
148,4821
2.092,864
Comparatfve net movement In funds, Included In the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted fvnd5
General Fund
General Repalrs and Malntenaneè Fund
165.732
1161,5781
358
174 936
4.154
165 732
Restrl¢ted funds
Bulldlng Fund
Emergency Fund
Men's Mlnistry Fund
Women's Mlnlstry Fund
Youth Mlnlsiry Fund
Other Charitable GNlng Fund
{41,1641
I2￿16)
141,1641
12,5161
L750
18691
922
2,599
1,750
18691
16151
123,055
1,537
25,654
28,941
I68,2￿)
139,2781
TOTAL FUNDS
194.673
1243,ISSI
148,4821
Page 20
continued...

Merland Rise Church
Notes to the Flnancial Statements- contlnued
for the year ended 31 December 2023
18.
RELATED PARTY DISCLOSURES
Details of the remur)eradoTh and èxpenses paid ta trustees is shown wlthln the Notes to the actounts.
The total amount ot donations wlthout conditions received by the Churth from the trustees durfng the perfod
was É15.107 Iperlod to 31.12.2022- £16,241).
At 31 De¢ember 2023, the Church owed trustees £200.￿J0(31.12.2o22 £200,CMX)l. This loan Is unsecured,
Interest free and repayable aftpr more than one year.
Apart from the above, there were no related paity tran5èCtlons bebween the trustee5 and the Churth.
Merland Rise Chur¢h Tradlng Llmlted
Merland Rise Church Tradlng Llmlted IMRCTU 55 a wholly owned subsidiary of Merland Rise Church iaoi. Anv
profits made by the company wlll be donated to the Church under gllt ald. No charitable donations were made
to the Church durln£ the curTent perlod nor prlor year. At the year end, the Church was owed £11,966
131.12.2022- £9,2581 by that companv.
19.
PEN%ON SCHEME
The Churth operates a defined contrlbutlon pension scheme. The pension cost charge for the year represents
contrlbutlons payable by the Church to the scheme and amounted w E3,943131.12.2022- £3,692).
Contrlbutlons totalling £nil131.12.2022- Enill were payable to the schemè at the end of the year and are
Tncluded In credltor5.
ULTIMATE CONTROLLING PARTY
The Church is controlled by the trustees under the general guldance of the Church Meetin8 in accordan￿ wlth
the Church's ccnstitution.
21.
UNREsfRicfED DESIGNATED FUNDS
Thè nature and purpose of the Church's unrestrirted deslgnated funds are as follows:
Manse
Thls fund comprtses the Interest In freehold Manse owned by the Churth. The Churth sold Its Manse and
purchased another Manse in 2017 and granted the Pastor an optlon to purchase a part interest In thLt Manse.
Thls option wa5 èxercised in January 2019.
General R•serve Futsd
Thls fund has been established to allow the Churth to cover unforeseen and unbudgeted increases and
decreases in revenue and expenditure.
G•neral Repalrs and Malntenanee Fund
Thi5 fund has beén established to coveT malof unlnsured repalrs and maintenance cost5 of the new Church
buildin8.
Page 21
continued..

Merland Rlse Church
Notes to the Financial Statements- contlnued
fw the year ended 31 December 2023
22.
RESTRICTED FUN05
The nature and purpose of the Church's Te5trlrted funds are as follow5..
Buildlng Fund
This lund comprises the Churth's premtses whose redeveloprnentwas completed in 2017.
ErnÈrgency Fund
ThSs fund is available to the Pastor to use on a dlscJetloTrary basts for partlcular needs and 51tuatlons he
Identffies amone the Church fellowship and ihÈ l¢)cal communlty.
other Charitsble GI￿n8 Fund
Thls fund re¢elves offerlngs from members of the Churth whlch are for spedfied thlrd party charltle5.
Merf$, Women'g and Ytsuth's Mlnlstry Fund
Thi5 relate5 to donations recel¥ed from member5 to suppart the actlvltles carrfed out by the respectlve ministrie5.
Page 22
continued...

Merland Rise Church
Oetalled Statement of Nnanclal Actlvitles
for the year ended 31 Deumher 2023
Year ended
3V12123
Year ended
31112n2
INCOME AND ENDQWMEKrs
Donatlons and14acles
Freewlll offerlngs
Donatlons
Legacles
Gift ald
Comm1s51on re￿fvable
135,729
30,344
113,5U6
31,674
18.801
27.633
194917
171948
In￿mMent Incom•
Deposlt account Interest
1,511
412
Charftsbl• actmtl
Use of meetlnll rooms
00
15,896
0th4r Incom•
o¢her Income
9,177
5,417
Total In¢omln8r•sources
220,205
194,673
EXPENDITURE
Charltabk actfvltles
Trustees, salarte5
Trustees. s¢)dal securtly
Trustees. pen51on contrlbutions
Trustees. expenses
Wages
Soclal seojrlty
PerL%lons
Other operatlng leases
Rent and rate5
Insurance
Ught and heat
Telephone
Postage
Sundrfes
Carrled ft>rward
47,798
143
ZA88
361
44,415
1,573
1221
493
43￿15
12131
L471
IA55
iio
4744
9,521
759
6.726
10,636
994
1,429
120,969
1.524
110.437
Thts page does not form part of the statutory financial statements
Page 23

Merland Rise Church
Detsiled Ststement of Flnanclal Actlvltles
for the year ended 31 De¢ember 2023
Year ended
3VIV23
Year ended
JIJIV22
Charftsble actlvliles
Brought forward
Trainlng
rièpairs and malntenance
aèanin8 and tardenln8
Li￿n£eS
Office Supplies
Photocopyln8
Outreach Ilterature
Other staff costs
Speaker and slgnèr fees
Bank charges
Candles & decoration5
Church Servlce
Church expenses
Computer software
Youthlchlldren mlnlstry expenses
other expenses
F￿hold propertv
Flxtures and fittln8s
Donatlons & 6i¥lnB
Trustees Discretlonary Fund
120,969
1,964
11183
7,567
L348
¥494
59S
110.437
2,290
15.784
5.241
1,316
1,645
3,S49
914
150
142
185
1.445
1.472
1,244
1,061
259
41,164
1,990
46,509
ios
1,095
5,319
2,S59
7,633
41J64
1977
48A74
257W02
238.102
Support ¢05ts
GovernanrR costs
Independent Examiner's fee5
Legal and professlonal fees
1*13
4.S93
Z.213
Totsl resources expended
Z60,015
243.155
Netexpertd￿thrn
39￿1￿)
48,4821
Thls page does not form part of the statutory finanelal Statements
Page 24