2025-12-31-accounts - Trust Funds Held In Connexion With Flowery Field Church, Hyde, Cheshire

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FLOWERY FIELD CHURCH FINANCIAL STATEMENTS

for the year ended -

31 DECEMBER 2025

Registered Charity No. 215190

FLOWERY FIELD CHURCH, REGISTERED CHARITY NUMBER 215190

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

INDEX

	Page
Legal and administrative information	1
Trustees’ report	2 - 3
Independent Examiners Report	4
Statement of Financial affairs	5
Balance Sheet	6
Notes to the accounts	7

FLOWERY FIELD CHURCH CHARITY NUMBER 215190

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31[ST] DECEMBER 2025

Registered Charity Number	215190
Address	Newton Street
	Hyde
	Cheshire
	SK14 4NP
Accountants and Independent Examiners	Scott Roberts Taylor & Co
	Central Buildings
	5-7 Corporation Street
	Hyde
	Cheshire
	SK14 1AG
Bankers	Lloyds Bank Plc
	91 Old Street
	Ashton under Lyne
	Lancashire
	OL6 7RU
Royal Bank of Scotland Plc
	Market Place
	Hyde
	Cheshire
	SK14 2LX
Investment Managers	Brewin Dolphin
	1 The Avenue
	Spinningfields Square
	Manchester
	M3 3AP

FLOWERY FIELD CHURCH CHARITY NUMBER 215190

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2025

The trustees present their report and financial statements for the year ended 31[st] December 2025.

NAME AND NATURE OF ASSOCIATION

The name of the Association is FLOWERY FIELD CHURCH

The Charity is unincorporated.

The Charity’s registration number is 215190

The Church is an independent, non-denominational, ecumenical; Free Christian Church set up by a Trust Deed dated 1878. The building has been designated by the Local Authority, Tameside M.B.C., as a Grade II Listed Building of special architectural and historic interest. Services are held each Sunday and people of any denomination are welcome to attend. The Church is also available to all members of the local community for Weddings, Funerals and Baptisms and in the grounds is a Garden of Remembrance for the scattering of cremated remains. The Church is used for holding musical events, e.g. Organ Recitals and Concerts by Choirs and Brass Bands, etc.

OBJECTIVES AND ACTIVITIES

The primary responsibility of the Trustees is the maintenance and upkeep of the Church building and grounds. The administration of the Church affairs and the organisation of Services are carried out by a separate Committee, elected annually by the Congregation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Specific Investment Powers

The powers are to invest the monies of the charity not immediately required for its purpose in or upon such investments securities as may be thought fit subject nevertheless to such conditions (if any) that may for the time being be imposed or required by law.

Organisational Structure

There are currently five trustees including one chairperson and are as listed at the Charity Commission.

Officers

The officers of the Church are:Chairperson: Mrs P M Abbott Secretary: Mrs C A Redfern Treasurer: Mr J N Heywood

FLOWERY FIELD CHURCH CHARITY NUMBER 215190

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2025

EXAMINATION OF ACCOUNTS

The charity exceeds the threshold to require an independent examiners report and have therefore appointed Scott Roberts Taylor and Co.

The Trustees wish to record their gratitude to Mr. Adrian P. Brooks of Scott Roberts Taylor & Co, Chartered Certified Accountants, for acting as Independent Examiner of the accounts and for his advice regarding presenting the accounts in a format suitable for submission to the Charity Commission.

FINANCIAL REVIEW

Investments

The Trustees have appointed Brewin Dolphin to manage our investment portfolios, with a specific instruction that investing should only be on a medium risk basis. A review of the investment portfolios takes places annually between the Trustees representatives and Brewin Dolphin.

The investments made by Brewin Dolphin continued to pay dividends and interest this year yielding £9,128 (2024 £9650).

Income and Expenditure

The Church has received a legacy in the year and also has received a number of donations notably from FFADS.

The Church continues to manage its finances cautiously by trying to raise funds in a variety of ways and be keeping a close control on the expenditure whilst ensuring that the building is maintained to a good standard. Several repairs have been made in the current year including monies spent on fencing and flagpoles.

TRUSTEES

The Trustees are appointed for life unless they wish to retire. During the past year there has been no change in the membership of the Trust and, at the end of the year, there remain the five Trustees listed on the Charity Commission website.

TRUSTEES RESPONSIBILITIES

The Trustees are responsible for the keeping of accounting records and the preparation of financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year end of the surplus or deficit of the charity for that period. The Charities Act 2011 requires the Charity to ensure that the accounting records disclose with reasonable accuracy the financial position of the Charity. In doing so the Trustees are required to select appropriate accounting policies and apply them consistently, making judgements and estimates that are reasonable and prudent, observe the methods and principles of the Charities SORP (FRS 102) 2019 and to prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business

On behalf of the Trustee

…………………………………………… Chairperson – Mrs P M Abbott Approved by the Trustees:

FLOWERY FIELD CHURCH, REGISTERED CHARITY NUMBER 215190

Independent Examiners Report

Report to the trustees of Flowery Field Church (Charity number 215190) on the accounts for the year ended 31[st] December 2025, which are set out on pages 3-6.

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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Examine the account under section 145 of the Charities Act.
To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5) (b) of the Charities Act) and
To state whether particular matters have come to my attention.

Basis of independent examiner’s statement

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 the 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 matter has come to my attention:

(1) which give me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the Charities Act: and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act. Have not been met: or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed……………………………………………….. Date

Name: Adrian P. Brooks Qualification F.C.C.A

FLOWERY FIELD CHURCH, REGISTERED CHARITY NUMBER 215190

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2025

Unrestricted Income Funds Total Funds 2025 Total Funds 2024 £ £ £ Incoming Resources Incoming resources from generated Funds: Interest received 139 139 973 Investment Income 9,064 9,064 8,681 Profit/(Loss) on disposals of investments 682 682 5,815 9,885 9,885 15,469 Incoming resources from charitable activities: Collections 3,896 3,896 3,249 Subscriptions 146 146 166 Donations and Legacies 16,900 16,900 2,436 Memorial Service - - 325 Funerals and Garden of Remembrance 133 133 895 Baptism Fees & Collections 513 513 462 100 Club 518 518 450 Spring/Christmas Fair 2,581 2,581 4,027 Hall rent - - 30 Ashton Trust - - 36,010 Transfer from Trustees - - 1,500 Chalice funds 144 144 123 24,831 24,831 49,673 Total Incoming Resources 34,716 34,716 65,142 Resources Expended: Costs of generating funds Investment management costs 3,465 3,465 3,296 Direct Charitable Expenditure: Guest Preacher Fees and expenses 2,980 2,980 2,210 Cleaner 1,182 1,182 1,163 Organist 1,580 1,580 1,275 Grounds Maintenance 1,858 1,858 595 Stationary & Sundries 280 280 390 Heat, Light & Water 4,235 4,235 4,738 Insurance 5,556 5,556 5,427 Repairs 9,480 9,480 5,697 Envelopes 182 182 173 Legal fees - - 1,800 Donations 605 605 178 27,938 27,938 23,646 Governance Costs Independent Examiners Fee 720 720 720 Total Resources Expended 32,123 32,123 27,662 Net Incoming/(Outgoing) Resources 2,593 2,593 37,480 Unrealised Gain on Investments 28,138 28,138 17,932 Net Movement in Funds 30,731 30,731 55,412 Fund Balances brought forward 2025 843,065 843,065 787,653 Fund Balances carried forward 2025 873,796 873,796 843,065 5	Unrestricted Income Funds Total Funds 2025 Total Funds 2024 £ £ £ Incoming Resources Incoming resources from generated Funds: Interest received 139 139 973 Investment Income 9,064 9,064 8,681 Profit/(Loss) on disposals of investments 682 682 5,815 9,885 9,885 15,469 Incoming resources from charitable activities: Collections 3,896 3,896 3,249 Subscriptions 146 146 166 Donations and Legacies 16,900 16,900 2,436 Memorial Service - - 325 Funerals and Garden of Remembrance 133 133 895 Baptism Fees & Collections 513 513 462 100 Club 518 518 450 Spring/Christmas Fair 2,581 2,581 4,027 Hall rent - - 30 Ashton Trust - - 36,010 Transfer from Trustees - - 1,500 Chalice funds 144 144 123 24,831 24,831 49,673 Total Incoming Resources 34,716 34,716 65,142 Resources Expended: Costs of generating funds Investment management costs 3,465 3,465 3,296 Direct Charitable Expenditure: Guest Preacher Fees and expenses 2,980 2,980 2,210 Cleaner 1,182 1,182 1,163 Organist 1,580 1,580 1,275 Grounds Maintenance 1,858 1,858 595 Stationary & Sundries 280 280 390 Heat, Light & Water 4,235 4,235 4,738 Insurance 5,556 5,556 5,427 Repairs 9,480 9,480 5,697 Envelopes 182 182 173 Legal fees - - 1,800 Donations 605 605 178 27,938 27,938 23,646 Governance Costs Independent Examiners Fee 720 720 720 Total Resources Expended 32,123 32,123 27,662 Net Incoming/(Outgoing) Resources 2,593 2,593 37,480 Unrealised Gain on Investments 28,138 28,138 17,932 Net Movement in Funds 30,731 30,731 55,412 Fund Balances brought forward 2025 843,065 843,065 787,653 Fund Balances carried forward 2025 873,796 873,796 843,065 5	Unrestricted Income Funds Total Funds 2025 Total Funds 2024 £ £ £ Incoming Resources Incoming resources from generated Funds: Interest received 139 139 973 Investment Income 9,064 9,064 8,681 Profit/(Loss) on disposals of investments 682 682 5,815 9,885 9,885 15,469 Incoming resources from charitable activities: Collections 3,896 3,896 3,249 Subscriptions 146 146 166 Donations and Legacies 16,900 16,900 2,436 Memorial Service - - 325 Funerals and Garden of Remembrance 133 133 895 Baptism Fees & Collections 513 513 462 100 Club 518 518 450 Spring/Christmas Fair 2,581 2,581 4,027 Hall rent - - 30 Ashton Trust - - 36,010 Transfer from Trustees - - 1,500 Chalice funds 144 144 123 24,831 24,831 49,673 Total Incoming Resources 34,716 34,716 65,142 Resources Expended: Costs of generating funds Investment management costs 3,465 3,465 3,296 Direct Charitable Expenditure: Guest Preacher Fees and expenses 2,980 2,980 2,210 Cleaner 1,182 1,182 1,163 Organist 1,580 1,580 1,275 Grounds Maintenance 1,858 1,858 595 Stationary & Sundries 280 280 390 Heat, Light & Water 4,235 4,235 4,738 Insurance 5,556 5,556 5,427 Repairs 9,480 9,480 5,697 Envelopes 182 182 173 Legal fees - - 1,800 Donations 605 605 178 27,938 27,938 23,646 Governance Costs Independent Examiners Fee 720 720 720 Total Resources Expended 32,123 32,123 27,662 Net Incoming/(Outgoing) Resources 2,593 2,593 37,480 Unrealised Gain on Investments 28,138 28,138 17,932 Net Movement in Funds 30,731 30,731 55,412 Fund Balances brought forward 2025 843,065 843,065 787,653 Fund Balances carried forward 2025 873,796 873,796 843,065 5

		843,065

FLOWERY FIELD CHURCH, REGISTERED CHARITY NUMBER 215190

BALANCE SHEET AS AT 31[ST] DECEMBER 2025

Unrestricted Income Total Funds 2025 Total Funds 2024 £ £ £ FIXED ASSETS Buildings 384,041 384,041 384,041 Investments at Market Value 404,751 404,751 379,076 788,792 788,792 763,117 CURRENT ASSETS Lloyds Current Account Trustees 62,708 62,708 62,355 RBS Current Account Congregation 6,888 6,888 9,402 RBS Reserve Account Congregation 12,090 12,090 4,015 Balance held by Brewin Dolphin 2,536 2,536 2,852 Dividends received held by Brewin Dolphin 782 782 1,324 85,004 85,004 79,948 NET CURRENT ASSETS 85,004 85,004 79,948 NET ASSETS 873,796 873,796 843,065 Represented by: FUNDS: Unrestricted Income Funds: General Reserve Surplus 873,796 873,796 843,065	Unrestricted Income Total Funds 2025 Total Funds 2024 £ £ £ FIXED ASSETS Buildings 384,041 384,041 384,041 Investments at Market Value 404,751 404,751 379,076 788,792 788,792 763,117 CURRENT ASSETS Lloyds Current Account Trustees 62,708 62,708 62,355 RBS Current Account Congregation 6,888 6,888 9,402 RBS Reserve Account Congregation 12,090 12,090 4,015 Balance held by Brewin Dolphin 2,536 2,536 2,852 Dividends received held by Brewin Dolphin 782 782 1,324 85,004 85,004 79,948 NET CURRENT ASSETS 85,004 85,004 79,948 NET ASSETS 873,796 873,796 843,065 Represented by: FUNDS: Unrestricted Income Funds: General Reserve Surplus 873,796 873,796 843,065	Unrestricted Income Total Funds 2025 Total Funds 2024 £ £ £ FIXED ASSETS Buildings 384,041 384,041 384,041 Investments at Market Value 404,751 404,751 379,076 788,792 788,792 763,117 CURRENT ASSETS Lloyds Current Account Trustees 62,708 62,708 62,355 RBS Current Account Congregation 6,888 6,888 9,402 RBS Reserve Account Congregation 12,090 12,090 4,015 Balance held by Brewin Dolphin 2,536 2,536 2,852 Dividends received held by Brewin Dolphin 782 782 1,324 85,004 85,004 79,948 NET CURRENT ASSETS 85,004 85,004 79,948 NET ASSETS 873,796 873,796 843,065 Represented by: FUNDS: Unrestricted Income Funds: General Reserve Surplus 873,796 873,796 843,065	Unrestricted Income Total Funds 2025 Total Funds 2024 £ £ £ FIXED ASSETS Buildings 384,041 384,041 384,041 Investments at Market Value 404,751 404,751 379,076 788,792 788,792 763,117 CURRENT ASSETS Lloyds Current Account Trustees 62,708 62,708 62,355 RBS Current Account Congregation 6,888 6,888 9,402 RBS Reserve Account Congregation 12,090 12,090 4,015 Balance held by Brewin Dolphin 2,536 2,536 2,852 Dividends received held by Brewin Dolphin 782 782 1,324 85,004 85,004 79,948 NET CURRENT ASSETS 85,004 85,004 79,948 NET ASSETS 873,796 873,796 843,065 Represented by: FUNDS: Unrestricted Income Funds: General Reserve Surplus 873,796 873,796 843,065

		763,117
		62,355 9,402 4,015 2,852 1,324 79,948 79,948 843,065	62,355 9,402 4,015 2,852 1,324 79,948
			79,948
		843,065

The financial statements on pages 3 to 6 were approved by the trustees on

Signed on behalf of the Board:

Treasurer: ……………………… Mr J N Heywood

The accompanying accounting policies and notes on page 7 form part of the financial statements.

FLOWERY FIELD CHURCH, REGISTERED CHARITY NUMBER 215190

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[ST] DECEMBER 2025

PRINCIPAL ACCOUNTING POLICIES

1.a Basis of Accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with Accounting and Reporting by Charities-Statement of Recommended Practice (FR 102) 2019 and with Accounting Standards (except that freehold land & buildings and those with a long useful life are not depreciated): and with the Charities Act 2011.

1.b Accounting Policies

Income from Investments is recorded when receivable.
Expenditure is included in the accounts on an accruals basis.
Quoted Investments have been valued at market value at the balance sheet date.

2. Trustees and Employees Emoluments

None of the trustees or officers received any emoluments during the year.