2023-08-31-accounts

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Accruals AccoCh u ntsrch 2022-2023

THE METHODIST CHURCH

REPORT and ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2023

Ponteland Methodist Church

Registered Charity - Registration number (if applicable)

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Ponteland Methodist Church

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Introduction

Ponteland Methodist Church welcomes readers to this report and we are pleased to set out our approach to what we believe is our mission within God's kingdom.

Vision

Everyone's life made better by God's transforming love.

Mission

Together we will live by God's love for all. We will provide safe spaces to build God-inspired relationships with individuals, families and groups so that lives are transformed for the better.

Review of the year

During 2022-23 the church has continued its pattern of regular Sunday worship and variety of midweek activities. On one Sunday morning each month a new style of worship has been followed which we call Bouncy Church. This is a contemporary approach to worship preceded by breakfast, games, crafts and time for fellowship. Towards the end of the year we introduced a new mid-week activity, also aimed primarily at younger adults and families, called Pizza Friday. We seek to develop this during 2023-24.

Income

Church income is primarily drawn from members’ regular bankers orders, Sunday collections, Gift Aid tax credits, Open Door drop-in café, legacies, donations and lettings income from external users of church rooms.

Our 'Giving' income has increased from last year which is welcome after the impact of pandemic lockdowns requiring the church to close. Our income from room lettings has held steady.

Expenditure

As anticipated our expenditure on normal repairs and maintenance and utilities has increased sharply because of high inflation rates.

Our Annual Assessment payable to the Circuit, which covers central costs including ministers’ salaries and manses, increased by 12% - though this follows a year in which the Assessment was reduced as a consequence of the financial constraints imposed by lockdown closures.

Fund balances

As at 31st August 2023 the net current assets of the Church are sufficient to cover our current running costs for more than six months.

Plansfor 2023-24 We will continue to provide a regular programme of Bible based preaching and teaching about the good news of Jesus Christ. To extend this provision and make it more accessible to new people, especially younger adults and children, we will continue to hold a once-a-month contemporary approach to Sunday morning worship which we call ‘Bouncy Church’. The newly formed mid-week monthly activity, Pizza Friday will continue to be developed. These relatively new initiatives will complement the traditional worship activities and established groups. To complement this it is planned to invest in making improvements to the church website and to continue to modernise some of the church furniture and facilities to emphasise our intention to provide to all-comers a pleasant, warm and friendly welcome.

Ponteland Methodist Church

Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2023 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard(FRSSE) 2015

Full Name of Charity / Church: Ponteland Methodist Church

Registration Charity Number (if a Registered Charity): 1127080

Date of registration (if registered as a Charity): 8th December 2008

Main communication address:

Ponteland Methodist Church, Bell Villas, Ponteland, Newcastle upon Tyne, NE20 9BE

The members of the Ponteland Methodist Church meeting are the Charity Trustees , membership being made up of church office holders, Minister and representatives appointed by the church at the Annual general Meeting.

Full membership list is shown as: see Appendix A to this report.

Treasurer:

Mr Peter Michell

Independent examiner: Mr Steve Donald

37 Darras Road, Ponteland, Northumberland, NE20 SPD

investment Bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church purposes

Aims and organisation

The charity objective is expressed by our church Vision Statement: ‘Everyone's life made better by God's transforming love. ' Alongside our Mission Statement:

‘Together we will live by God's love for all. We will provide safe spaces to build God-inspired relationships with individuals, families and groups so that lives are transformed for the better.’

The purposesof the Methodist Church are and shall be deemed to have

been defined in the Deed of Union as the advancement of:

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;

• b) Any charitable purpose for the time being of any Connexional, District, Circult. local or other organisation of The Methodist Church; c) Any charitable purpose for the time being of any society or institution subsidiaryor ancillary to The Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church

Worshiping God through prayer, song and other acts of worship.

The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.

The teaching of Christianity through sermons, courses and small groups.

The resourcing of pastoral work including visiting the sick and bereaved.

Taking religious assemblies in local schools.

Promotion of Christianity through the staging of events and services.

Provision of chaplaincy services to local schools, care homes and other institutions as appropriate and when able.

Structure, Governance and Management

The governing document for the church is the Deed of Union (1932) & Methodist Church Act (1976). Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

Day to day management of the church is undertaken by the Minister supported by members of the Church Council.

The Trustees are appointed at the AGM of the church. A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to Church Trustees at various meetings or training sessions. The internal organisations linked to this church are: Ponteland Boys’ Brigade with Girls’ Association

Ponteland Methodist Toddler Thursday Club

Ponteland Methodist Church Women Together

Ponteland Methodist Men's Forum

Ponteland Methodist Meanderers

Ponteland Methodist Church Pizza Friday

Public Benefit

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Related Parties

The Church is part of the Newcastle upon Tyne West Circuit which is part of the Newcastle upon Tyne District and is also accountable to the Methodist Conference.

4

Ponteland Methodist Church

Risk Management

The major risks have been identified and recorded by the Trustees. There is a regular annual review process undertaken and recorded.

Income and Expenditure is being monitored and is compared with the approved annual budget regularly to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

Safeguarding

Every person has a value and dignity which comes directly from the creation of male andfemale in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect themfrom harm.

• Methodist Connexional practice outlines commitment to the following principles:

• the care and nurture of, and respectful pastoral ministry with, all children, young people and adults.

• the safeguarding and protection of all children, young people and adults when they are vulnerable.

• the establishing of safe, caring communities which provide a loving environment where there is informed

• vigilance as to the dangers of abuse.

We will:

• seek to carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.

• respond without unreasonable delay to every complaint made which suggests that an adult, child or young

• person may have been harmed, cooperating with the police and local authority in any investigation. * seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.

• seek to challenge any abuse of power, especially by anyone in a position of trust.

• seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any

• member of our church community known to have offended against a child, young person or vulnerable adult. * seek to follow legislation, guidance and recognised good practice.

The Ponteland Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches.

The Ponteland Methodist Church commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

Reserves Policy

The Reserves Policy for the Church is to hold a minimum sum equivalent to 6 months’ average expenditure. This is to cover emergency costs of significant unforeseen expenditure on building maintenance, and/or to ensure that in the event of interruptions to regular income, in the short term, expenditure can continue to be met including the assessment payable to the Circuit.

Charity Number 1127080
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6

Ponteland Methodist Church

Balance Sheet as at 31 August 2023

|||Designated |
Restricted | Endowment [Totals
2022}|Totals
(Unrestricted)
Funds
23|Designated |
Restricted | Endowment [Totals
2022}|Totals
(Unrestricted)
Funds
23|202
22| |---|---|---|---|---| |||é
£
£
£||£| ||Notes|||| |Tangit
Fixed Assets
Land & Buildings|EsTe|ee Se
|
ee eT |||| |won tse A|2
rsSs|SsBe|
oo a||| ||
Totalfinedassets] =|
|||803]~S]~—103,102]
104,705)||106,617| |Current Assets
DebtorsandPrepayments
El a
eT a a
ee
|
Cashat Bank and inhand
Pe ae
aa
| a
ea"eee
CentralFinanceBoard Deposits |
|
22a}
|CTS]
i833
es
es
||||eee|| |fredito
d
Accruals
ic
reared
ES CUP MNS SANDY (ARES apy
Netcurrent
assets iabtities) | |1.2501
46,7701_—2.aaa]—g.ana]—rearel|
ee
ee ee ee
eee|||_on,ess|| |Loans andcreditors
due after 1||||| |ara
Funds of the Church|ee ee
18|48,373]
24447 —«442,Si4]
181,581||| |Unrestrictedfunds|a="|48,373
|_66,623||||82,381| |TotalFunds}
|__——_—18,250)||48,373]
2.444)
112,514)
181,581|197,252||

Ponteland Methodist Church

Notes to the Accounts

1. Basisof accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smatier Entities applicable in the UK (effective from 1 January 2015) — the Charities SORP (FRSSE) — in replacement for the SORP’s 2005 version specified in its related 2008 Regulations and in accordance with the ‘true and fair override’ provision contained therein.

1. Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restrictedfunds which are held for a narrower purpose including those for internal organisations. There is also an Endowment fund. Detalls of each material fund are disclosed in note 18.

3. Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the

year, on the accruals basis to show a true and fair view of the Church’s financial position and activities.

income

income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are

reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committingthe Circuit to pay out resources.

Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Church is not VAT registered, ail input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Church

These may be capitalised if they can be used for more than one year. The freehold property is shown at cost.

Investment Properties

Investment properties - no property is currently deemed not to be held for the long term purposes of the charity.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

Debtorsand Prepayments Debtors include outstanding second half-year Gift Aid to be claimed, and some income from Bouncy Church, Toddler Thursdays and Room Lettings- yet to be banked. Creditors

Creditors include outstandings expenses for Bouncy Church and Caretaker's August wages - paid out after 31st August 2023.

||2022-2023 | 2021-2022| |---|---| |4. Collectionsandtaxcredits|Total
Total| |Ca
Co|ET A
66,630
a
16,885]16,920
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Restri| |CareandShareevents_
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|
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aa]
878,
Appeals -Foodbank
aK) ES
ee
Othercollections
ea
aa:
7,334
11,378
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a|| ||2022-2023 | 2021-2022| |LS Se
ee ae
6485}
6,044
CottageRent_
T5000]
|S000]S000|| ||a)aee| ||2022-2023 | 2021-2022| |CentralFinanceBoard
Saar
Ores
ee
|
A
og La
aa
LathamEndowment interest as
ES ee:
SEES!
SS
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8. Payment to Trustees

Payments made to trustees for additional services provided to the Church by agreement with the Church Council Meeting

Number of trustees who were paid expenses Nature of the expenses

if there are no payments to Trustees, please record no expenses were paid.

1. Fees for examination or audit of the accounts independent examiner's or auditors’ fees for reporting on the accounts Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor

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2022-2023 2021-2022
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10. Paid employees

Staff Costs paid during the year were:

Gross wages, salaries and benefits in kind

Employer's National Insurance costs

• Average number of staff employeed during the year were:

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|||| |---|---|---| |£|9,974| |£| |we|ake| |£| |£-| |i|ie|ee|

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1. Other Expenditure

|a)
ee
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Restricted
Total
Total
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||a)
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Restricted
Total
Total
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| eee
||| |---|---|---| |other
||ze]
co}S|
8986]
a0|| |12. Tangible
Fixed Assets||| |Cost orvaluation||| ||Church (non | Othernon | Investment
assets|Payments
on| ||investment) | investment| properties | including
Fixtures, |
land and
land and
(land and
motor |fittingsand|
buildings
buildings | buildings)
vehicles |equipment||account and
assets under
construction| |£
£
£
£
£
£
Balance
broughtforward |——cos|_|=|S| |||
2S
CRE OS a
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| ces eees ee ee||| |ee
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• The "transfers" row is for movements between fixed asset categories.

iI

Ponteland Methodist Church

1. Investments

The funds that support the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

Change in investment values

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|||||||| |---|---|---|---|---|---|---| |2022-2023|2021-2022| |£|£| |Carrying|(market) value at beginning|of|year|||405,014 ||120,016| |Add: additions to investments at cost|PL| |Less: disposals at carrying|value|DE. Te| |Net|gain/(loss) on revaluation|eer|-15,002| |Carrying|(market) value at end of|year|||493,102|105,014|

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12d

Ponteland Methodist Church

14. Analysis of current assets

Debtors and prepayments Pre paid assessments

Other debtors Total debtors and prepayments

Analysis of cash at bank and in hand Bank balance held in Santander Bank Bank balance held in CAF Bank

Total cash at bank and in hand

Bank balance held in Methodist Central Finance Board Bank Balance in Methodist Chapel Aid investment accounts Total in Methodist accounts

Total Current Assets

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2022-2023 2021-2022
£ £
ie | Sl
ARE ee
12,395
£ £
i ae Pegs
ie 13,069
a 10,598
52,744 | 62050
62,377
79,098
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15. Analysis of current liabilities and long term creditors

Other Creditors | Total Current Liabilities

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£ £
tee
| [2,222]
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13

Ponteland Methodist Church

16. Loans and creditors due after one year

Loans

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Amount New Loan Repayablein | Balance at
brought | borrowings| interest | the year £ | year end £
forward £ £
£
2”a”aea
Repz it due Totals
Due after more than 12 months baits Fi.
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Purposeof loans

Creditors due after one year

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Name of crerditor Amount on 31] Amount on 31-
Aug-2023 £ Aug-2022 £
Ae eee ee ee
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17. Capital commitments and contingent liabilities

At the 31st August 2023 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2023.

4

Ponteland Methodist Church

18. Detailed analysis of individual fund movements 2022-2023

Unrestricted Funds

|Opening
Transfers |Revaluation
Closing| |---| |Balance
£
gains/losses
Balance| |£
£
£| |Generalfund
[28a] aeoaal zeae
iSSC
i a
TSaSRe a
Jee
TTLY A
a
Cottage MaintenanceReserve]
2000] [|
|
(| Ct
avs OE, A
SO: ee a
ION ee
i a A
ESC, EN
NN RE! RE
a
a
a SE
featingResene Tsao
Td Cd| |Music EauipmentReseve[6000
| ST
Cd~—C
a
EZ)EE
PropertyMaintenance [60] TTS|
Cd;| |Restricted Funds| |Opening
Expenditure
Revaluation
Closing| |Balance
£
gains/losses
Balance| |£
£
£
iee
ee |
(SS; SSS DEEN? ie GR
a We
CT a
ee a
ee
ee a
at”
PS
Te 6S:Le)| aS
SS en
Ss
Cae
Se| |EndowmentFunds| |Opening
Transfers | Revaluation
Closing
Balance
£
gains/losses
Balance| |£
£
£
SES
hl Pe,WS SS | LS
Cl SS. TE PE Pac Teya
EndowedCapital =|~—sn0sonal~—SSs|~SSdY~SCS~wYCS~S,
SD] d0 OD
interest account_
|
7,968] 244g
00),~S——=éidE:=C“‘S#O#*iT; ~3~#~##éCOAAO]
ea
A Ts
EY
esTe
Le
Totalsf
112,982]2aaat00],|

{Ss

Ponteland Methodist Church

19. Related party transactions

This year2022-2023
Name of related party Relationship Descriptionof
transaction from torelated
related party related (to)
party j
during the year during the
year year 31-Aug-
2023
eee See ee ee Methodist ChurchFund _—
Collections atfuneralsete. [VariousCharities Collections
Last year 2021-2022
Name of related party Relationship Descriptionof
transaction from torelated
party
during the year during the
year year 31-Aug-
2022
SEE) See ee Methodist ChurchFund __—[Connexionfund_
[Other CharitieseteT—«s(Collections_

[6

Appendix A

CHURCH MEETING MEMBERSHIP

1 MINISTER Rev Jona Sewell 2 Church Council Secretary Mrs Sue Kirtley 3 Pastoral Committee Secretary Mrs Bev Blackley 4 Church Stewards Mrs Judith Orton 5 Mrs Ann Cooper 6 Miss Elizabeth Armstrong 7 Mr James Faill 8 Safeguarding Officer & Treasurer Mr Peter Michell 9 Health & Safety Officer Mr Nigel Bates 10 Annual Church Meeting Mrs Chris Cogan 11 Mrs Pam Varley 12 Mrs Rosemary Gray 13 Prof Roger Dye 14 Mrs Margaret Ashford 15 Mr Geoff Lisle 16 Mrs Pauline Groves 17 Mr Steve Small 18 Mr Richard Varley 19 Mr Alan Groves 20 Mrs Tricia Rutter 21 Mr Syd Cowan 22 Mrs Angela Lisle 23 Mr Peter Hindike 24 Mrs Isobel Hindle 25 Sunday Club Coordinator Dr Chrys Hudson 26 Pastoral committee Miss Marianne Groves 27 Miss Jennifer Hardy 28 Finance & Property Committee Dr Andy Anderson 29 Mr Bryan Ashford

17

Ponteland Methodist Church

DECLARATIONS

Treasurer

| confirm that | have prepared the accounts from the records of the Church and that they include ail funds under the control of the Church Council,

pan Presentation to the Church Council Meeting for approval. | confirm that the Accounts were presented to the Church Council Meeting and approved on} {2 {to / 23 a a mere rec Date

Independent Examiner's Report to the Trustees of the

Ponteland Methodist Church

This Annual Report includes the Church Accounts for the year ended 31/08/2023

Respective responsibilitiesof Trustees and Examiner

The Church's trustees are responsible for the preparation of the accounts. The Church'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.

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It is my responsibility of the independent examiner to: . examine the accounts under section 145 of the Charities Act 2011;

• . 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 been identified.

{3

Ponteland Methodist Church

Basis of independent Examiner's Report

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 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 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 gives me reasonablecause to believe that in any material respect the requirements:

• to keep accounting records in accordance with Section 130 of the Charities Act 2011.

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the CharitiesAct

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accountsto be reached.

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— Mr Steve Donald
ened
Relevant Professional qualification or body
ICAEW
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Address
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37 Darras Road, Ponteland, Northumberiand, NE20 9PD

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Date | 16 [2424
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