## **Penwortham Free Methodist Church** Registered Charity 701133 ## **Legal and Administrative Information for the year ending 31 December 2024** |**Section A**|**Reference and administration details**| |---|---| |Charity name
Working name
Registered charity number
Trustees:
Bankers: CAF Bank Limited
Solicitors:
Napthens
Independent examiner:
Michael|**Penwortham Free Methodist Church**
Kings Church
701133
Leadership Team
Chair - Mike Giddings (Lay Delegate)
Tim Young (Deputy Lay Delegate.)
Zena Antell
Penny Carey
Matthew Moll
Tony Morton-Jones
Sarah Wylie
Ian Simpson.
Angela Guan
Elder (non trustee) Rev Kevin Jones
Femi
Church Administrator: None.
Church Treasurer Matthew Moll
25 Kings Hill
West Malling
Kent
ME19 4JQ
7 Winckley Square
Preston
PR1 3JD
J Sullivan Financial Accountants
24 Kingsway West
Penwortham
Preston
PR1 0LA| ## Section B Structure, Governance & management The controlling charity document (Charity Number 701133) was approved and established as the Scheme for the regulation of the Charity on 21[st] April 1983 this scheme also recognises the role of the ‘Book of Discipline’ of the Free Methodist Church of North America as amended from time to time (latest version dated 2019 is available to read at https://freemethodist.org.uk/resources/) The church is part of the GB Conference of the Free Methodist Church and is under the discipline of the Conference as described in the Book of Discipline. The Church members (partners) elect the Official Church Board who are also the charity’s trustees and as such are elected at the Annual Society (Partners) Meeting and these, together with the Church employees engaged in ministry, form the Leadership Team. One of the elected Board of Trustees serves as the Church’s Lay Delegate and as such represents the Church at the Annual Free Methodist UK Conference alongside the Elder (Minister). ## Section C Trustees Annual Report for the year 2024 ## **EVENTS:** **We began 2024 by employing Femi as our worship leader.** **In February we had a Pancakes and Praise night with Wrexham Community Church Praise Band raising the roof at Kingsfold community centre.** At the end of February, we partnered with Capernwray College to welcome students on a work experience / student Mission week, a great encouragement to the church. The students took a school assembly and invited all the children to a Friday night special, in hope of boosting the dwindling numbers . A good number came but sadly did not continue attending. The students made us food from their home countries which we enjoyed with a quiz and testimony evening. The monthly prayer and praise evening service was restarted. May was our church anniversary meal out with ex pastor Phil Talbot and his wife. Followed by another great church holiday at Keswick, with visiting speakers from local churches. June is Penwortham gala so we served refreshments to the public on Saturday and kevin and Femi led the churches together service on the park on Sunday. August 9[th] kevin invited us all to the manse for an Olympic BBQ, and we had Praise and picnic in the park on Sunday 11[th] . September we were all back at the manse for an afternoon tea and had our BBQ service at the guide hut. October 20 th was the harvest service and the beginning of a monthly bible exposition evening. November we entered a tree in the local Christmas tree festival. December, we sang carols at both local Christmas markets and gave out invites to our craft and carol services. We had lunch together after the carol service. We have had a few different preachers over the year including our own lay preachers Paul Marston, Patrick Mason, and Neil Towers to lead services. We continue to offer an online service on YouTube for those who cannot attend. **CHURCH GROUPS:** The pastoral committee meet monthly, to keep the needs of members in mind and flag up needs for pastoral care. The King’s Church job club have run the steps to employment course and the CAP money course. The relationship with the job centre continues to be strong. The toddler group has continued running on Fridays from 9.30 to 11am. The Friday evening Children’s and Youth club have been meeting from 6 – 7.15pm. With up to 20 children and 15 youth attending. The Trustees continued to meet as a full board four times a year, and monthly as the Mission and Vision Team (MVT) and Church Action team (CAT). Following the governance structure agreed in 2018. The Church Nominations Team met to identify persons suitable for serving as trustees, and to fill any vacancies on the board of trustees. Meetings for prayer are held in small groups (Triplets) and on a Sunday evening. A monthly leaders prayer meeting meets. Global links (Our overseas support and giving arm) as well as inviting preachers we are linked with to participate in Sunday services, 3 or 4 times a year Global links host a partners meeting, focusing on one of our overseas partners. A large proportion of the membership is involved in the mission and ministry of the church, from visiting the sick, to helping run job club or parents and toddlers and participating in the Sunday service. ## Section D Review of Community Benefits - Rev Jones serves a trustee / governor at the Priory Academy. - Three of our people regularly help with the food bank, which is supported by the church and our Harvest Festival. - One of our members chairs the churches together meetings. - Two of our members are street pastors in Preston and help with the homeless. - The CAP job club continued to its 8 - 10 week “steps to employment”, offering 4 full courses during the year, as well as the CAP money course, throughout the year. At Christmas our choir sang Carols at the annual street market in Kingsfold & on Liverpool Road. - Our young people’s community groups: Youth Club, Children’s Club and pre-School have decreased in attendance throughout the year. - A monthly women’s craft event has been running over the year and draws people from the local community. - A men’s breakfast meets monthly at a local restaurant. ## Section E Review of risk managements As the church uses a local High School for its Sunday services, and Town Council offices for other work, we work closely with the school property manager, to ensure all aspects of safety and general security. There is a fire evacuation plan in place and a fire drill is carried out annually. We keep our risk assessment current with the school and the Town council. We lease with the school to ensure safe protocols for public worship. The Trustees are aware of risks and have risk assessments for public worship, and church activities in place. Insurance policies for liability and the buildings are in place and reviewed from time to time to ensure they are fit for purpose. Changes in the assets are also examined to ensure that the insurances are correctly set. All people working with children and vulnerable adults have DBS clearance, (renewed every three years) and this complemented by our safeguarding policy. Budgetary control is actively pursued by preparing an annual budget and by studying the monthly financial statements prepared by the treasurer. When necessary, spending controls are introduced in addition to regular controls to keep spending within the actual income. Section F Review of Financial Performance ## **King’s Church Annual Financial Report for 2024** The Financial Report is usually presented at the Annual General Meeting but as this has been moved to November 2025 the Church Board Trustees requested a summary presented to the congregation to coincide with the Accounts being posted to the Charities Commission. The Financial Report has been written by Matthew Moll on behalf of the Church Administration Team and the Board of Trustees. Further detailed copy of the audited accounts for year ending 31st December 2024 can be requested from Matthew Moll the Church Treasurer. ## **2024 Statement of Financial Activities – Headline** |Year|2019|2020|2021|2022|2023|**2024**| |---|---|---|---|---|---|---| |Income
Includes
designated
giving/grants for
youth work, job
club,
and restricted
funds
e.g. Church
Holiday)|£100,099|£69,983|£67,466|£77,864|£76,413|£79,89
1| |Expenditure|£97,211|£66,147|£61,853|£81,515|£75,491|£88,54
7| |Balance|+£3,744|+£3,932|+£5,613|-£3,651|+£722|-
£8,656| |Carried
Forward
reserves|£83,700|£87,600|£93,213|£88,147|£88,869|£88,86
9| After seeing a reduction in income over the COVID period, giving is fluctuating year to year. Expenditure has also increased again after a reduction in 2023, this has led to using some of the reserves to supplement income. Restricted funds had a limited effect on the balance of income and expenditure. (note the church aims to keep approximately £50,000 in reserves so we have a least six months to cover salaries and rentals) ## **Breakdown in Expenditure** |**Salari**
**es**
Includi
ng
Pensio
ns,
NI etc|**Church**
**Accommoda**
**tion**
(Rentals,
equipment)|**Church**
**Ministri**
**es**|**Minib**
**us**|**Restricte**
**d giving**
i.e.
Church
Holiday,
Job
Club|**Governa**
**nce,**
**audit,**
**insuranc**
**e**
**deprecia**
**tion**
**etc**|**Other**
(inc.
Manse &
equipme
nt)|**Gifts**
**and**
**Tithes**
**to UK**
**&**
**Global**
**Chariti**
**es**| |---|---|---|---|---|---|---|---| |50.4%|15.2%|7.4%|1.9%|5.4%|6.5%|4.6%|8.8%| ## **Notes** The Salaries covered employment of a Pastor (full time minus manse rent value) and a Church Worker. Church Accommodation Rentals included Priory Academy for Sunday Services, Penwortham Community Centre for the Church Offices, Job Club and CAP Money and other meetings at the centre. Penwortham Priory Lane Centre for Toddlers, Kids Club and Youth Club. The Minibus continues to see some use, mostly for Sunday mornings. Church Ministries covers all the ministry groups in the church, examples include, Pre School, Children’s Work, Messy Church, Schools and Youth Work, Alpha Course, Evangelism and Discipleship, CAP Job Club and CAP Money, Music and Media and International Students. **Summary:** Thank you to the Finance Team (in 2024): Treasurer Matthew Moll, Mary Young, Tony Cockeram and Neil Towers. Thank you to everyone at King’s Church who have given faithfully to the work each year. Thanks to God for His amazing provision. Page 1 Page 2 KING'S CHURCH PENWORTHAM COMMUNITY CENTRE KINGSFOLD DIUVE PENWORTHAM PRI 9E ACcOU￿s FOR THE YEAR ENDED 31 DECEMBER 2024 SICrfiaetS SuWivan FINANCIAL ACCOUNTANTS 24 KINGSWA Y WEST, PE]VWOR THAM, PRESTOJV. LANCS. PRI OJA Penwortham Free Methodlst Churth Annual Accounts for the r ended 31 December 2024 R lstered than number 701133 Balance Sheet Notes 20Z4 Flxed Asset5 Tanw'ble Fixed Assets Moorhey Drive Minlbus (After Donations) Equipment and Refurbishments (Less Grants Received) 180000 180000 542 180542 180184 Current Assets Debtors, Prepayments and accrued Income Cash at Bank and in Hand 2890 91227 94117 2910 100167 103077 Accruals 1113 1059 Net Current Assets 93004 102018 Total A55ets less Current Ltabllitles 273546 282202 Funds Unrestricted General Funds Designated Funds Property Building 80642 88940 180000 10171 180000 10171 Restrlcted Funds io 2733 3091 Total Funds 273546 282202 Penwortham Free Methodist Church Annual Accounts for the ear ended 31 December 2024 istered char number 701133 Statement of Financial activities Totsl Funds 31.12.24 Unrestriced Restrlcted funds funds Notes Incomin Resources Voluntory Income .' Donations & Grants Tax Refunds Interest Office rent Misc Income 60,524 9,799 3,406 1,000 351 60,524 9,799 3,406 1,000 351 59,369 9,115 1,873 1,000 Charitable Artivities ." Ministry Income Designated Income 490 490 4,321 1,069 4,787 4,321 Total Incomin Resources Resources Ex ended Charitiable Activities Staff Costs Church Personnel Expenses Manse Costs Church Serdices Operating Expenses Ministries Gift5 and Tithing Designated Giving Expenditure Depreciation (after Donations/Grants w/offl 42,221 2,437 2,415 5,433 10,852 6,504 8,035 42,221 2,437 2,415 5,433 10,852 6,504 8,035 4,679 243 30,154 2,521 1,202 5,392 10,492 6,871 8,622 4,789 869 4,679 243 Governance Costs 5,728 5,728 5,579 Total Resources Ex nses Net Incomin Resouices for the Net Resources Ex ended Balances brou ht forward at l Janua ear 722 8,298 268,940 358 13,262 8,656 282,202 2024 281,480 Balances carried forward 31 December 2024 282 202 NOTES ON ACCOUNTS Year Ended 31st December 2024 I UK staff Costs 2024 2023 StSpends, salaries & NHI (Pastor) Worship Leader Pension Costs 28,809 11.540 1,872 42,221 28.498 1,656 30,154 eratin Ex Office Rent Other Rent Charges Website Equipment Recruitment Promotion Others enses 5640 3676 582 474 5640 3698 224 370 341 219 10492 237 243 10852 3 Ministries Catering Kfjinibus Evangelism Job Club Media / Worship Teaching Kids Club King's Kids Toddlers Friends Here Sunday Various 453 1611 315 1806 1330 150 89 350 375 1859 1016 1424 910 531 293 104 119 190 50 6871 183 11 206 6504 4 Governance Costs FM Conference Payments Liability Insurance Independent Examiner DBS & Miscellaneous 3168 1692 500 368 5728 2955 1679 500 445 5579 5Tan ible Fixed Assets Cost or Valuation Unrestricti E meni Minibus Total Refurb Freehold ￿. Pro ui at l January 2024 Less written off 180000 4370 7232 191602 Additions at 31 December 2024 601 4971 180000 7232 5Tan Ible Flxed Asset5 Cost or Valuation Unrestrirted E Freehold Pro meni Mlnibus Tota. Refurb. at l January 2024 Less written off 18001)0 4370 7232 191602 Additions at 31 December 2024 180000 The Property is shown at its market revaluation amount. 601 4971 7232 Accumulated de reciation and re lacement rovisions Capital equipment is depreciated on a straight line basis over four years. at l January 2024 charge for year at 31 December 2024 4186 243 4429 7232 11418 243 11661 7232 Net Book Values at 31 December 2024 180000 542 180542 6Pro Valuation The Property of 42 Moo-, hey Drive was re-valued in 2011 and has been shown a+4 its valuation of £180,000 7 Debtors and Pre ments Anal sis of debtors and re rnents fallin due within one 2024 ear 2023 Pre ments Insurance paid in advance Manse Insurance Gift Aid due Minibus Licance & Insurance Other Prepayments 943 390 905 463 189 2890 911 348 964 398 289 2910 8 Creditors and Accruals Independent Examiner's Fee Rent Other Creditors 2024 2023 500 376 237 1113 500 356 203 1059 9 Desi nated Buildin Balance at 1.1.24 Restricted Giving in Year Balance at 31.12.24 Fund 2024 2023 10171 10171 10171 10171 10 Restricted Funds Balance at 1.1.24 Income Paid out during year Balance at 31.12.24 2024 2023 3091 4321 4679 2733 3093 4787 -4789 3091 Inde endent Examiner's Re ort to the Trustees of Penwortham Free Methodist Church I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024. Respective responsibilities of trustees and examiner As the charity's trustees of Penwortham Free Methodist Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Penwortham Free Methodist Church accounls carried out under section 145 of the 2011 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. Basis of independent examiner's report Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts. Independent examiner's report In the course of our examination, no matter has come to our attention: 1) which gives us reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that a) proper accounting records are kept (in accordance with section 130 of the 2011 Act); and b) accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act. or 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Michael J Sullivan FFA FIPA Financial Accountants 24 Kingsway West Penwortham Preston PR1 OJA 26 May 2025