## **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| 1 **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 2 **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: 3 ## **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 4 ## **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. 6 **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** 1. Income from Investments is recorded when receivable. 2. Expenditure is included in the accounts on an accruals basis. 3. 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. 7