Charity Number:
514361
GREAT ECCLESTON FREE
METHODIST CHURCH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST DECEMBER 2023

GREAT ECCLESTON FREE METHODIST CHURCH
Contents
Page
Trustees Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-15

GREAT ECCLESTON FREE METHODIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
al and administrative inforn]ation
Principal Address:
Great Eccleston Free Methodist Church
Hall Lane
Great Eccleston
Preston
PR3 OXN
Governing Document:
Trust Deed sealed on 21 April 1983 as amended by scheme dated
9 March 2000, this makes all members of the Official Board (now
known as the Church Leadership Team) of Great Eccleston Free
Methodist Church Trustees.
Objects of the Charity:
The furtherance of the religious and other charitable work of the Free
Methodist Church of North America (United Kingdom District).
The Church has a single. General Fund. deposit account with Virgin Money.
Specific Investment Powers:
During the year 2023 two bank accounts were held by the Church:
Generalfvnd currenl account- Santander UK plc.
Generalfvnd depost£ account- Virgin Money
Bankers:
Santander UK plc
Customer Service Centre
Bootle
L30 4GB
Virgin Money
Savings Operations
Jubilee House
Gosforth
Newcastle upon Tyne
NE3 4PL
Independent Examiner:
CWR Chartered Accountsnts,
20 Mannin Way
Lancaster Business Park
Caton Road
Lancaster
LAI 3SW

GREAT ECCLESTON FREE METHODIST CHURCH
REPORT OF THE TRUSTEES (Continued)
FOR THE YEAR ENDED 31ST DECEMBER 2023
Trustees and Governance
The trustees legally responsible for the control and management of the charity during 2023 were as follows:
(All trustees acted for the whole of 2023).
Rev. Stephen Dunn
Miss Alison Groves
Mrs Colleen Halsall
Mrs Christine E Kelsall
Mr. Christopher Matthews
Mr. Robert Tomkins
(Chainnan)
(Secretary)
(Treasurer)
(Church Delegate and Vice Chaim]an)
Trustee selection method:
Trustees are nominated by Members of the Society of the Great
Eccleston Free Methodist Church. Those nominated are then
confimied or selected by secret ballot of Society Members at an
Annual Society Meeting (ASM).
Charity's Custodian Trustees:
Assets are held by the Trustees of the Church (the Trustees listed
above.)
Activities and Achievements
The Great Eccleston Free Methodist Church is part of a worldwide network of "Free Methodist" churches and
one of a number of Free Methodist Churches in the United Kingdom Conference.
Each Church is an
individual charity with its own Charity Document while the Spiritual ethos is laid down in the Free Methodist
Book of Discipline.
The vision statement of Great Eccleston Free Methodist Church is 'To be a vibrant. multi-generational, Spirt-
filled community of faith. centered on Jesus and sharing Him with others well.. Our purpose statement 'To
Love God and Love People,.
We seek to live out our vision with an aim to achieve the following:
Points of connection with every age group of society (John 4 v I to 30)
Every member of the church able to attend a connect group and prayer meeting (John 15 and Hebrew
IOv24)
Building Community, with village life being central (Matthew 28 v 19 and 20)
Sharing hospitality and welcome with generosity (Mark 12 v 31)
Every member of the church using their God given gifts in service within the church (I Corinthians 12
v 12-31)
A new worship centr¢ (Isaiah 54 v 2)
Throughout the year we held the following regular events in addition to Sunday morning worship and Young
Church (previously called Sunday School):
Tiddlers (parent and toddlers group)
Ktdz Club (school years I to 4)
Kidz Club Plus (school years 5 and above)
Connect Groups (for friendship, discussion, and encouragement as we connect togeth¢r)

GREAT ECCLESTON FREE METHODIST CHURCH
REPORT OF THE TRUSTEES (Continued)
FOR THE YEAR ENDED 31ST DECEMBER 2023
Free weekly Community Coffee Morning
The Orchards Church Community Garden Project meeting twice a week (a place for people to grow
both physically and spiritually)
Netball Team (part of Wednesday evening SportsReach league)
Prayer and Praise twice a month on Sunday evenings.
We have held several regular events across the community for the general public benefit:
As part of the annual Great Eccleston Agricultural Show in July this year we hosted a tent providing a
rest stop, children's craft activities, balloon art creations and displays of church activities.
Messy Church craft-based events for young families celebrated Easter. the King's Coronation, Harvest
and Christmas.
Over the Autumn an Alpha Course was held.
We have also sought to care for the local bereaved. sick and those going through difficult times by our flow¢r.
and visitation ministries. At Christmastime, each home within the local community received a Christmas
invitation to welcome them to join us for our Christsnas events.
Throughout 2023 Steve Dunn has continued to serve as full time lead pastor.
We are thankful to God for His continued provision of gifts, tithes and offerings for the work at Great
Eccleston. the support of ministries and charities in the United Kingdom and across th¢ world.
The Church benefits from many voluntary hours and unclaimed out of pocket expenses contributed by a
significant number of people. Et would be impossible to place a value on these gifts in kind for which the
Trustees are extremely grateful.

GREAT ECCLESTON FREE METHODIST CHURCH
REPORT OF THE TRUSTEES (Continued)
FOR THE YEAR ENDED 31ST DECEMBER 2023
The attached Financial Statements show the Church's financial position at the end of 2023 which the Trustees
consider to be sound.
Policies
Reserve Poli¢y: That the balance of the Church's General fund is to be maintained so as sufficient to provide
cover for 3 months typical expenditure- with this in mind the minimum reserve is currently set
at £20,000.
Investments Selection Policy: A range of Buildilig Society and Bank accounts available to charities. and
therefore, tax free for t￿ exempt charities, were considered by the Official Board of
the Church. Those chosen were those giving the highest rate of interest.
nature and Declaration
Declaration:
I declare. in my capacity of charity trustee. that:
the trustees have approved the report above. and
have authorised me to sign it on their behalf.
Signature:
Full Name:
Position:
Date:
Rev Stephen Dunn
Pastor
ndc
air of the Church Leadership Team
. 2024

GREAT ECCLESTON FREE METHODIST CHURCH
INDEPENDENT EXAMtNERS REPORT TO THE TRUSTEES OF GREAT ECCLESTON FREE
li
METHODIST c￿[[RcH
Year ended 31st December 2023
I report to the trustees on my examination of the financial statements of the Great Eccleston Free Melhodist Church
('the charity,) for the year ended 3 1st December 2023.
Responsibilities and basis of report
A5 the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the
requirements of the Charitie5 Act 2011 ('the ACV).
I report in respect of my examination of the charity's fmancial statements Ca￿led out under section 145 of the 2011 Act
and in canying 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 material matters have come to my attention in oonnection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by Section 130 of the Act; or
the finaT]cial statements do not accord with those records. or
the financial statements do not comply with the applicable requirements concerning the forni and content
of account5 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 independenl
examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drdwn in this report in order to enable a proper understaT]ding of the accounts to be reached.
Phillip Dennison ACA FCCA
Independent Examiner
CWR Chartered Accountants
20 Mannin Way
Lancaster Business Park
Caton Road
Lancaster
LAI 3SW

GREAT ECCLESTON FREE METHODIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
YEAR END 31ST DECEMBER 2023
Unrestricted Restricted Totil Funds Total Funds
Funds
Futtds For the Yegr For the YeAr
Ended 31
Ended 31
December
December
2023
2022
General Designated
Note
Incomillg Resources
Generated Funds
Voluntary Income:
Tithes & OITerings (including Gift Aid)
In￿me Re¢ov¢rable (Gift Aid)
Donations
Legacie5
Gifts for Specific Purposes
Gain on disposal of Furniture
Inves(meni Incom¢:
Bank Interest
Grazing R¢nl- Lodge Famj
Rent- Rehoboth
Rent- Great Eccleston Lodge
34,290
4,286
520
34,290
4,286
520
28,092
3,512
2,240
1,045
1,045
991
70
354
354
7,561
11,400
14,400
442
7,489
7,800
12,412
7561
11.400
14,400
Ch2ritxble Activities
Football TeaTn Income
Total Incoming Resources
39,450
34.406
73,856
63,048
Resources Expended
Charitable Expenditure
Charitable Activities
Governance Costs
O(her
81,914
1,890
578
82,492
1,890
5,438
66,851
1,926
20,830
12
5.438
Total Resource5 Expended
83,804
6,016
89,820
89,607
TrAnsfer Between Funds
15
7aOI
(7,301)
Net Movements in Funds
(37,053)
21,089
(15,964)
(26,559}
Reconciliation of Funds
Balances Brought ForwArd 1st January 2023
950.207
7JOI
957,508
984.067
BalHnces Carrled Forward 31st December 2023
913,154
28,390
941,544
957,508

GREAT ECCLESTON FREE METHODIST CHURCH
BALANCE SHEET
YEAR END 31ST DECEMBER 2023
Note
2023
2022
Fixed Assets
Land and Buildings
Fixlures, Fittings & Equipment
Motor Vehicles
870,880
3,852
1,615
876,347
890,880
5.136
2,153
898,169
Current Assets
Debtors and Prepayments
Cash at Bank
Cash in Hand
11,003
56,814
7,914
53,956
67,817
61,870
Creditors: Amounts falling due within one year
(2,620)
12,531)
Net CurrentA5sets
65,197
59,339
Net Assets
941,544
957,508
Funds
Unrestricted Funds..
General Fund
Fixed Asset Fund
D¢5ignated Fund
36,807
876,347
28,390
52,038
898,169
7,301
15
Restricted Funds
Total Funds
941,544
957,508
These accounts ivere approved by the trustee5 on the ......
. and signed on their behalf by:
Rev S Dunn
The noies on pages 10 to 15 fom) part of these account5

GREAT ECCLESTON FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR END 31ST DECEMBER 2023
ACCOUNTING POLICIES
-4ceounting ba51$
The financial statements have been prepared in accordance ivith the Statement of Recommended Prdclice: Accounting 8nd
Reporting by Charities preparing their accounis in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reponing Stsndard applicable in the United Kingdom
and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies frorn l January
2015.
The financial statements have been prepared on a going concern basis under the historical cost convention.
The significanl accounting policies applied in the preparation of these financial statements are set out below..
Going Concern
The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material un¢ertainties related to
evenis or conditions ihac may casi significant doubt on ihe ability of the charity lo continue as a going concern. The Trustees make
this assessment in Tespect of a period of one year from the date of approval of the financial slaiements.
Fund5
The accounis include all transactions. assets and liabilities for which the Trustees & Church Leadership Team are responsible in
Unrestricted fund5 are those availabl¢ lo th¢ Trustees Jnd Church Leadership Team for general use ivithout restriction. in
funherance of the charity's objectives.
Designated Funds (unreslricted) are Ihose. where donors have expressed a preference, without imposing a trust, or urwestricted
funds set aside at the discretion of the trustees for Specific Purposes. deiails of which are given in note 15.
Restricted Funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged
to the fund. Restricted funds are detailed in noie 8.
No accounts of infornial EaiheriT)gs of ¢hurGh members are included. as these are not under the direct control of the Church
Leadership Team.
Ineomlrtg Resources
Tithes and Offerings are recognised ivhen received by or on behalf of the Church. Income under gift aid is recognised only ivhen
received. and income t&x recoverdble is c&lculated on income actually re¢eiv¢d.
Gifts in Kind
The church benefits frorn many voluntary hours and unclaimed out of pocket expenses contributed by a large number of people. It
would be imp055ible lo place a value on these gifts in kind for which we are extremely grateful.
10

GREAT ECCLESTON FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMEprrs
YEAR END 31sr DECEMBER 2023
Accouf4TING POLICIES {CONTINUED)
Freehold Land and Buildings
The church buildings have been included at their insurance valuation at 111197.
Land and buildings at Lodge F8rn1. Hall Lane, Grtrdt Eccleston. hav¢ been included ai probate valuatiort at 15 September
2005. Renovations and alterations lo Lodge Farni are included at cost.
Fixtures, Fittings and Equipment
Assets were valued by the Trustees al 111197. Later additions ar¢ at Cost, with items under £500 being written off in year
of purchase.
Depreciation
Depreciation is calculated so to write off the cost of an asset. less its residual va]ue, over the usefijl economic life of the
asset as folloivs..
Land and Buildings
Fixtures, Fittings and Equipment
Motor Vehicles
250h Reducing Balance
25Yo Reducing Balance
Governance Costs
Governance costs include costs of the preparation and examination of the statutory accounts.
Pension5
The charity opcrates a defined contribution pension scheme. Contributions are charged in the stalemcnt of financial
activities as they become payable in accordance iviih the rules of the scheme.
Funds accounting
Funds held by the charity are.,
Unrestricted general funds- these are funds ivhich can be used in accordance with the charitsble objects at the discretion
of the irusl¢es.
Restricted funds - these are funds ivhich can only be used for particular restricted purposes within the objects of th¢ charit)
Restrictions apply when specified by the donor or when fvnds are raised for particular restricted purposes. Further details
of the purpose of each fund are included in the note to the financial slatemenls.

GREAT ECCLESTON FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR END 31ST DECEMBER 2023
l. Income Tax Recoverable
lrtcome T&x recoverabl¢ includes a debtor of £7.032 in respect ofi8x to be claimed on gift aid for the 2022 to 2023 financial year
2. Charitable Activities
Unrestricted Restricted
Total
Total
funds
funds For the year For the year
ended 31
ended 31
December
December
2023
2022
General Designated
Pastor Stipend
Church Worker
Manse running costs
Church running costs
Minibus expenses
Visiting preachers expenses
Outreach and Evangelism
Giving and donations
Childrens and youth work
Depreciation of fixed assets
Conference levy
Printing and stationery
Legal fees
Travel expenses and accomodalion
37,077
37,077
35,860
22
62]
10,201
2578
515
2,352
5.982
1.798
2,429
2,679
769
677
27,425
1,845
760
1,938
4,232
1,882
1,822
2.296
205
677
27,425
1,845
760
1,938
4,810
1,883
1,822
2,296
205
578
1,755
81,914
J,755
82,492
1,045
66,851
578
3. Other Charitable Expenditure
Unrestricted Restricted
Total
TotAI
funds
funds For the yefir For the year
ended 31
ended 31
December
December
2023
2022
General Designated
Lodge Farn) Expenses
Rehoboth Expenses
1,528
3.910
1528
3,910
5,438
5,438
20.830
4. Freehold LAnd #nd Buildings
2023
2022
hurch Buildin
Hall Lane, Great Ecclesion (At Insurance Cover Valuation 0110111997)
206,QOO
206,000
Land and Buildin
Lodge Farni, Hall Lane. Great E¢¢le5ton (Ai Probate Value 1510912005)
Alterdtions at Cost
Disposal of Garage
Disposal of Parc¢1 of Land
soo,000
201,880
(17,000>
(20,000)
870,880
500.000
201.880
{17.000)
890,880
12

GREA T ECCLESTON FREE METHODIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR END 31ST DECEMBER 2023
5. Other Tangible Assets
Fixtures,
Fittings and
Equipment
Motor
Vehicles
TotAI
Cost
At Isl January 2023
Additions
At 315t December 2023
20,416
7,594
28,010
20,416
7,594
28,010
Depreciation
At 1st January 2023
Charge in period
At 31 st December 2023
15,280
1,284
16,564
5,441
538
5,979
20,721
1.822
22,543
Net Book Vnlues
At 1st January 2023
At 3 5 sl December 2023
S,136
3,852
2,153
1,615
7,289
5,467
Church fixiures, fittings and equipment were valued by the Board and Trustees 8115t January 1997. Later additions are included
at cost.
6. Debtors and PrepAyments
2023
2022
Refvnd on Gill Aid
Prepayments
Other Debtors
7,032
3,907
64
5,869
1,981
64
11,003
7.914
7. Creditors: Amounts fAlling due within one ye8r
2023
2022
A¢¢ruals
Other Creditors
2.620
2.531
2,620
2,531
8. Restricted Fund5 Movements
l January
2023
31 December
2023
Income Expenditure
Transfers
Football Teatn
Gift for Service Recording Ministry
Gift for Specific Purposes
Th¢ balances at 1st January 2023 and 31 December 2023 are held in the Church bank accounts. &$ described in the Balance Sheet.
13

GREAT ECCLESTON FREE METHODIST CHURCH
NOTES TO THE FtNANCIAL STATEMENTS
YEAR END 31ST DECEMBER 2023
9. Stsff Emolumemts
Church
Worker
Total
2023
Pastor
Cleaners
Gross Salary
Employerfs National Insurance
Pension Contributions
Life Insurance
35.404
1.248
36.652
875
798
875
798
37,077
1,248
38,325
Total remuneration for the year amounted to £38,325 (2022: £36.937)
This ivas payable lo the pasior and cleaner& thi5 in¢lud¢s pension Contribution4
Permanent Health Insurance and Sabbatical costs.
The averdge number of paid staff for ihe year ivas 2 (2022.. 3)
No employe¢s earned over £60.000 in the year
10. Trustees Remunergtion and Expense5
The trustees of the Church include the Pastor under the terms of the Trust Scheme sealed on 21 April 1983 as amended by
the scheme date 9 March 2000. The aggregate remun¢ralion paid by the Church totalled £37.077. made up of Siipend. national
in5urdnce and pension contributions. In addi(iOll> payments totalling £1,598 were mad¢ lo the Pastor for the reimburs¢ment of
Iravelling expens¢s. Authorily for these payment5 is included in the Trust Dced.
No other remuneration or benefits ivere paid during the year.
11. Analysis of Net Assets Between Funds
Tangible Net Current
Fixed Assets
Assets
Tot81
2023
Unrestricled Funds
R¢slrici¢d Funds
876,347
65,197
941,544
876J47
65,197
941.544
12. Independent ExATnlners' Fee
Amount payable for Ihe year was £1.890 including VAT.
13. Control
The charity is controlled by the Board of Trustees (Currently knoivn &$ the Church Lead¢Tship Team)
14

GREAT ECCLESTON FREE f+lETHODTST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR EIND 31ST DECEMBER 2023
14. Taxation
Great Eccleston Free M¢thodist Church is a registered charity ttumber 514361. All the ¢harity's income is applied to its
charitable objcc¢ives th¢ charity is, therefore, exempt under current legislation from tnosi forn)s of taxation.
IS. Designated Funds
During 2006 the Church received a legacy from the lat¢ Mr5 M Porter consisting of the farm land and buildings known as
Lodge Farm. Hall Lane, Great Eccleslon. The legacy has been included in the aceounts at Probat¢ value.
In accordance iviih the donor's ivishes, the Trusiees have decided that income from Lodge Farn) ivill b¢ set aside to rneet ¢xpen5es
f Lhat property in the firsi instanee. The expenses for 2022 include electricity and council Éax costs for Reheboth. Any SUTpIus
will be available for the general purposes of the Church.
At a CLT me¢ting held in December 2012 it was agreed that any surplus from the balan¢¢ of the Lodge Farni d¢sign8ted fijnd at
thc previous year end should b¢ trwjsfe￿Cd into the gencrdl fund during the next financial year. The SUTpIu5 for 2022 {£7,3011 has
been transferred in thi5 accountin8 year.
15