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2025-12-31-accounts

GREATER MANCHESTER CHURCHES TOGETHER REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

GREATER MANCHESTER CHURCHES TOGETHER

CONTENTS OF THE REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Charity Information 1
Trustees' Annual Report 2
Independent Examiner's Report 4
Statement of Financial Position 5
Statement of Financial Activities 6
Notes to the Reports and Accounts 7

GREATER MANCHESTER CHURCHES TOGETHER

Page 1.

CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES:

Bishop Mark Davies Rev Kirsty Hayley Screeton (appointed 8 October 2025) Bishop John Arnold Monsignor Paul Smith Rev'd Glayne Worgan Rev Osiebhulimen Osoba Otaigbe Rev'd Mike Read (resigned 2 June 2025) Rev'd Kennedy Gondongwe

CORRESPONDENT ADDRESS:

St John's House 155-163 The Rock Bury BL9 0ND

REGISTERED NUMBER: 503258 (England and Wales) INDEPENDENT EXAMINER: Nicola Law BSc FCA 34 Inveraray Avenue Blackrod Greater Manchester BL6 5UQ BANKERS: Unity Trust Bank Plc Nine Brindleyplace Birmingham B1 2HB

Page 2.

GREATER MANCHESTER CHURCHES TOGETHER

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report with the accounts of the charity for the year ended 31 December 2025.

Accounts

The accounts 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 (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts have been prepared under the accrual basis of accounting.

Objects and activities

The objectives and aims of Greater Manchester Churches Together (the Charity) are the advancement of the Christian religion, the relief of poverty and advancement of education within the principal area of activity of the Greater Manchester Metropolitan County.

The Charity continues to sustain and support ecumenical developments at local, parish, borough and regional levels through ongoing involvement in local ecumenical partnerships, including Churches Together Groups and meetings with Church Leaders. The Charity actively promotes the coming together of Christian religious organisations within Greater Manchester and by improved understanding and greater cooperation the aim is to help those organisations and their members in their day to day activities and longer term development.

Through the above objectives and activities the Trustees consider that they have complied with their duty under S17 of the Charities Act 2011 and they confirm that they have also complied with the requirements of S4 of that Act to have regard to public benefit as published by the Charity Commission.

Achievements and performance

The Trustees met on six occasions during 2025 including the Annual Assembly which includes the Annual General Meeting with the Presentation of the Accounts and the election of a Chair. We continued with a hybrid pattern of meetings, alternating between on line and in person.

Throughout 2025 Trustees have continued to build on the excellent work begun in 2024 of re-establishing the presence and confidence of Greater Manchester Churches Together.

We held our first Pentecost Eve Celebration at St Ann’s in Manchester and were pleased by the level of attendance.

The Annual Assembly was also successful both in the number attending and also the sense of engagement and participation.

We were delighted to welcome the Reverend Kirsty Screeton as a Trustee. Kirsty is the Ecumenical Officer for the Diocese of Manchester.

The Presidents’ (Senior Church Leaders) of GMCT meeting was re-established during 2025 and a programme of dates was agreed for 2026/7. This feels to be a significant opportunity to further strengthen the work of GMCT and our commitment to ecumenism.

GREATER MANCHESTER CHURCHES TOGETHER

continued... Page 3.

TRUSTEES ANNUAL REPORT - continued FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance continued:

Trustees are grateful to the Reverend Alan Kennedy for his work as Facilitator for GMCT and for the many ways in which he is working hard to make good connections with local Churches Together groups across Greater Manchester and with the Denominational Ecumenical Officers.

We finished the year confident that we had made good progress throughout 2025 and look forward to the opportunities and challenges that 2026 will present.

Financial review

The results for the year under review are set out in the Statement of Financial Activities on page 6.

The Trustees prepared a budget in 2025 for the ensuing year to 31 December 2025 and the results are broadly inline therewith.

Subscriptions from member denominations of £25,720 for 2025 were collected (2024: £27,035).

The Charity's reserves as at 31 December 2025 were £34,693 (2024: £35,327) and these are considered sufficient to ensure the Charity's continuing activities.

The Charity's detailed financial position as at 31 December 2025 is set out in the Statement of Financial Position on page 5.

Reserves Policy

It is not the intention of the GMCT to accumulate undesignated reserves. Monies given to GMCT are to be used for the fulfilment of our stated purpose. GMCT will seek to hold in its general reserves at least 50% of its likely annual expenditure.

Structure, governance and management

The Charity was governed by an original constitution adopted on 28 September 1973. This was replaced by a further constitution (the 2012 Constitution) which was adopted by the Charity's Annual Assembly (AGM) on 30 October 2012. The 2012 Constitution was further amended on 15 January 2013 and a copy is available to interested parties on request or online.

The Charity is governed by members at each Annual Assembly and between times by the Trustees as listed on page 1.

Approved by the Trustees and signed by:

Signed:

Bishop Mark Davies - Chair and Trustee

Date: 6th May 2026

Page 4.

GREATER MANCHESTER CHURCHES TOGETHER

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2025, which are set out on pages 5 to 8. My work has been undertaken so that I might carry out an Independent Examination of the accounts in accordance with the General Directions given by the Charity Commissioners.

Responsibilities and basis of report

The trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act). The trustees consider that an audit is not required for the year ended 31 December 2025 under section 144(2) of the Act and that an Independent Examination is appropriate.

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

(1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or

(2) the accounts do not accord with those records; or

(3) the accounts do 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 have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Nicola Law BSc FCA 34 Inveraray Avenue Blackrod Greater Manchester BL6 5UQ

Date: 6th May 2026

Page 5.

GREATER MANCHESTER CHURCHES TOGETHER

STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025

----- Start of picture text -----
31/12/25 31/12/24
Note £ £
NON CURRENT ASSETS
Tangible assets 1 125 375
CURRENT ASSETS
Investments 9,003 9,003
Trade Debtors - 15,100
Prepayments and Accrued Income 640 555
Cash at bank 27,672 13,293
TOTAL CURRENT ASSETS 37,315 37,951
CURRENT LIABILITIES
Pension Creditor 202 -
Accruals 2,544 2,558
HMRC Payroll - 440
TOTAL CURRENT LIABILITIES 2,746 2,998
NET CURRENT ASSETS/(LIABILITIES) 34,569 34,953
TOTAL ASSETS LESS CURRENT LIABILITIES 34,693 35,328
FINANCED BY:
Unrestricted fund:
General 34,693 35,327
34,693 35,327
----- End of picture text -----

Approved by the Trustees and signed by:

Signed:

Bishop Mark Davies - Chair and Trustee

Date: 6th May 2026

The company is exempt from audit under Companies Act 2006 section 475. The Trustees acknowledge their responsibilities for complying with the requirements of Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006

GREATER MANCHESTER CHURCHES TOGETHER

Page 6.

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Incoming resources:
Income from charitable activities
2
Other income
3
Investment income
4
Total incoming resources
Resources used:
Charitable activities
5
Governance costs
6
Total resources used
Net incoming/(outgoing) resources
Fund balances brought forward
Fund balances carried forward
31/12/25
£
25,720
2,637
407
28,764
29,254
144
29,398
(634)
35,327
34,693
31/12/24
£
27,035
1,693
451
29,179
25,583
1,473
27,056
2,123
33,204
35,327

The notes form part of these financial statements

GREATER MANCHESTER CHURCHES TOGETHER

Page 7.

NOTES TO THE REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

31/12/25
£
Note
1
Tangible fixed assets
Cost
As at 01 January 2025
4,238
Additions
As at 31 December 2025
4,238
Depreciation
As at 01 January 2025
3,863
Charge for year
250
As at 31 December 2025
4,113
Net book values
As at 31 December 2025
125
Tangible fixed assets primarily consists of office and computer equipment.
Depreciation on tangible fixed assets is provided at 25% on a straight line basis in order to write off
each asset over its estimated economic useful life.
31/12/24
£
4,238
-
4,238
3,613
250
3,863
375
2
Income from charitable activities
Contributions from member denominations
25,720
25,720
Contributions from member denominations are recognised in the accounts when due, all other income
is included on a receivable basis insofar as the amounts are quantifiable and the likelihood of receipt is
sufficiently reliable.
3
Other income
Employment allowance
2,637
2,637
4
Investment income
Bank interest
1
Income from investments
406
407
Total incoming resources
£
28,764
£
27,035
27,035
1,693
1,693
-
451
451
29,179
GREATER MANCHESTER CHURCHES TOGETHER
NOTES TO THE REPORTS AND ACCOUNTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025
31/12/25
£
Note
5
Charitable activities
Employment costs
26,130
Dues and subscriptions
778
Insurance
695
Office expenses
234
Other meeting costs
285
Bank charges
72
Depreciation charge for the year
250
Travel and subsistence
395
Bad Debt Expense
415
29,254
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries.
6
Governance costs
Professional fees
144
144
Governance costs include the costs attributable to the charity's compliance with constitutional and
statutory requirements, including strategic management, trustees' meetings and reimbursed expenses.
Total resources used
£
29,398
£
continued...
Page 8.
31/12/24
£
23,537
761
685
-
279
71
250
-
-
25,583
1,473
1,473
27,056

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

All resources expended are inclusive of irrecoverable VAT.