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2023-08-31-accounts

Church Accruals Accounts 2022 - 2023

THE METHODIST CHURCH TRUSTEES’ REPORT AND ACCOUNTS

(ACCRUALS BASIS) For the year ended 31[st] August 2023

SOLIHULL METHODIST CHURCH

Charity Registration number 1127682 BIRMINGHAM Circuit No 5.1 eeee Minister REVEREND MOLLY CHITOKWINDO ~~eT~~ Church Stewards Mrs Cathy Coleman (until 11.06.23) Mr Howard Staight (until 11.06.23) Mr Peter Austin Mrs Karen Robertson Mrs Elizabeth Pickles Mr Glen Mullineux Mrs Alison Faulkner (from 11.06.23) Caroline Hinchliffe Church Treasurer ~~eT~~

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Contents

Section 1 Overview Report.................................................................................................................... 4
1.1 Introduction............................................................................................................................ 4
1.2 Mission Statement................................................................................................................... 4
1.3 Worship, Care and Mission in 2022-2023............................................................................... 4
1.4 Groups run by Solihull Methodist Church............................................................................... 5
1.5 Groups from the wider community........................................................................................ 6
1.6 Further service to the community and beyond...................................................................... 7
1.7 Plans for 2023-2024................................................................................................................. 8
Section 2: Finance and Governance...................................................................................................... 9
2.1 Basis of preparation and Legal Framework........................................................................... 9
2.2 Aims and Purposes............................................................................................................... 10
2.3 Public Benefit........................................................................................................................ 10
2.4 Structure, Governance and Management........................................................................... 10
2.5 Trustee Training.................................................................................................................... 11
2.6 Related Parties..................................................................................................................... 11
2.7 Income trends....................................................................................................................... 11
2.8 Expenditure trends............................................................................................................... 11
2.9 Fund balances including Reserves Policy............................................................................. 12
2.10 Risk Management................................................................................................................. 13
2.11 Safeguarding......................................................................................................................... 13
Section 3: Accounts.............................................................................................................................. 15
3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2023........................ 15
3.2 Balance Sheet as at 31 August 2023......................................................................................... 16
3.3 Notes to the accounts for the year ending 31/08/23............................................................... 17
1. Accounting policies............................................................................................................... 17
2. Interest & Investment Income............................................................................................. 19
3. Other Charitable Income...................................................................................................... 19
4. Income from use of Premises............................................................................................... 19
5. Other Income........................................................................................................................ 20
6. Fees for examination or audit of the accounts.................................................................... 21
7. Payment to Trustees............................................................................................................. 21
8. Paid employees..................................................................................................................... 21
9. Tangible Fixed Assets............................................................................................................ 22
10. Investments.......................................................................................................................... 23

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

11. Leasing Commitments .......................................................................................................... 23 12. Analysis of current assets ..................................................................................................... 24 13. Analysis of current liabilities and long term creditors ........................................................ 24 14. Detailed analysis of individual fund movements 2022/23 ................................................. 25 15. Related party transactions ................................................................................................... 26 Appendix A ........................................................................................................................................... 27 REPORT OF THE INDEPENDENT AUDITORS ......................................................................... 29

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

Section 1 Overview Report

1.1 Introduction

The charitable objects of Solihull Methodist Church are those of the Methodist Church, and include commitment to Christian service through worship, prayer and community involvement, which provides significant public benefit.

1.2 Mission Statement

We believe that to make the all-embracing love of Jesus Christ known, we need to be brave in God’s changing world, so that all can belong and find hope.

1.3 Worship, Care and Mission in 2022-2023

Reverend Molly Chitokwindo continues to be our minister, as well as the Minister of two other Churches. It has been wonderful to deepen our relationship with Molly, knowing that in her loving hands our faith will grow.

In May 2023, Abi Godfree was appointed to be the Children, Youth and Family Worker at Solihull. It was felt that SMC needed a leader to support the growing numbers of children and families that are now attending Solihull. She has made an excellent start and has many ideas for taking Young Church forward and helping them to grow in their faith.

We are fortunate that we have been able to welcome many new worshippers over the last twelve months. We welcomed 13 worshippers into Church membership in July. This includes people who have relocated to Solihull from other parts of the UK as well as people from abroad. The number of worshippers, who have emigrated from Hong Kong continues to grow. We continue to have the Bible Readings in both Cantonese and English.

The Hong Kongers are gradually becoming more involved in Church; two of them are Vestry Assistants, some of them have become Welcome Stewards, others have helped with the children in Young Church and a few have played the piano before and during Church services. Many do voluntary work in Church and in the community.

There has been an increase in the numbers of children and young people regularly attending Young Church and “En.gage” (for young people) on Sunday mornings. They come into Church towards the end of the service to share their morning’s activities with the congregation. Babies and very small children are welcome to use the creche mat and toys, which are situated at the front of the Church, during the service.

Sunday services are still streamed live on YouTube but the frequency has dropped from every week to twice a month. A small number of people watch live, but many tens of viewers “catch-up” and watch the service online in the days after recording.

Every Tuesday morning at 9.30am, there is a service of Holy Communion. It has also been possible to resume the monthly evening service of Holy Communion with prayers for healing. Prayers for the

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SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

world continue to be held via Zoom, every Wednesday. Requests for prayers for specific situations and people are considered prayerfully.

There continues to be a number of very active house groups, meeting weekly, fortnightly or monthly for fellowship and worshipful study.

This year our minister has started weekly groups for Bible Study, one in English and another in Cantonese. During Lent this year, in our groups, we discussed the concepts of, and possible applications of, ‘Hospitality’ and ‘Sanctuary’. We had one group meeting on zoom and this was led by our Church Link student minister Mrs Michaela Barker.

The Church newsletter, The Messenger, is provided by email or personal delivery. This newsletter contains a message from our Minister; news of the Church’s activities and articles and encouragement about local, national and international matters.

168 individuals and families receive the electronic notices sent out weekly with further emails as needed to keep members informed about services and other Church activities.

The Greener Church group continues to work towards a Gold Eco-award and provides useful green tips each month in The Messenger.

Lawrence Day has been appointed as the Health and Safety officer for the Property Committee. He has drawn up a comprehensive Health and Safety Report which has been discussed and a number of identified actions will be taken forward on a prioritised basis.

The property committee has overseen new display screens for the Church to enable hymns and group resources to be seen more clearly.

Screens, telephones and mains plug sockets have been updated in the office and vestry. Breeze and Earle, our electrical contractors, have installed a new ring main in the Church Vestry. Thanks should also go to all our volunteers in ensuring this and other work has been completed during the year.

1.4 Groups run by Solihull Methodist Church

Our Church and Community Centre continues to be used by over 60 regular groups.

Shall We Talk

Shall We Talk continues to be a very popular group, with over 80 Cantonese and/or English speaking people meeting each week to discuss British history and culture. They have covered everything from The King’s coronation to gardening, using the post office and visiting the doctor or dentist. Recently, close to a hundred people went on a trip to Southfields Farm and experienced the British way of unstructured exploration as they looked around the farm and took the trailer to the riverside.

Bible Study

Throughout Lent, approximately 13 people met fortnightly for Bible Studies in Cantonese and English, studying the Book of Mark. The studies were led by Rev Molly and members of the group in English, alternating weekly with one led in Cantonese by Ms Patrice Li, a Chinese missionary from Leeds. The study gave the attendees a different perspective on the Book of Mark and they continue to study – fortnightly.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Classic Cantonese Club

In March 2023 our minister started a new group as an extension of Shall We Talk (Cantonese Senior Citizens) - meeting separately from the bigger group. They learn English as they play games such as table tennis, mah jong and singing in English. This group helps members with making friends, wellbeing and learning about the local community. This group is led by our minister and two other volunteers Yan and Edmond.

Pushchair Club

This is a stay and play group for parents and carers of preschool children. It offers opportunities for play and friendship every Monday morning during term time. It is run by a paid worker and members of the Church help to make refreshments and chat to the parents.

Tuesday Men’s Coffee

The retired men of the Church meet each Tuesday morning to enjoy coffee, cake and conversation, often debating the big news issues of the day.

Friendship Cafe

The group meets on the second and fourth Fridays each month at 10.30am. It is an opportunity to meet others, have a chat and a cup of tea/coffee, and play some board games.

Badminton

The club meets on a Thursday evening at 8.15pm in the Community Hall. The membership of the group is fluid, with a core of 4 or 5 members, who play most weeks and a number of other members who play, when other commitments permit.

ENRG

ENRG is the Church youth club and meets every Friday evening during term time and provides games and sports activities alongside times of reflection and fellowship.

SMASH, Solihull Methodist Church’s Drama Group

The group comprises a large number from the Church and outside. In March 2023, SMASH performed “Honk” – a dramatisation of “The Ugly Duckling” with a focus on diversity. The Church was transformed into a theatre for the week of the performance.

Scouts, Cubs, Beavers, Brownies and Rainbows

These groups all meet weekly during term time in the Community Hall, successfully delivering a wide range of indoor and outdoor activities to provide skills for life. The Church provides valuable storage facilities for sports equipment and camping equipment for these groups.

Contact Choir

This group has continued to meet and share their love for singing.

1.5 Groups from the wider community

The Church is pleased to offer space for numerous groups for people with health problems. These are heavily subsidised by the Church as an indication of the care for the more vulnerable of our society.

Concessionary Lettings

Alzheimers Activity Group meets weekly in the Church building. It is a weekly group run by the Alzheimers Association.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

Birmingham Ileostomy Society: A coffee morning for people with ileostomies and their carers for mutual support.

Breast Friends: A monthly support group for people with breast cancer.

Deaf Feel Good: meet alternate weeks to communicate using British Sign Language.

Focus on Dementia: Small group for those with dementia.

Gentle Exercise: This exercise class used to be run by the Osteoporosis Society and still has a number of people with this condition as well as those who are unable to do strenuous exercise.

Mental Health Matters: A drop in session for people with mental health issues. They meet on Friday and Saturday evenings.

Parkinsons: A large group of people who meet for weekly exercise to help their condition. This also serves as a support group over their tea break.

Singing For The Brain: People with dementia and their carers meet once a month for singing which is recognised as a therapeutic aid for those whose memories are failing.

Solihull Prostrate Support Group: A monthly meeting for those with prostate cancer. Speakers from various medical departments and a buddy system of support are both a big part of these meetings.

West Midlands Autism: Adults with autism meet once a month as a support group and for talks about their condition.

Interest Groups

A number of interest groups use our premises. Many of these are linked to the University of the Third Age with sub groups for ukelele players, gardening, craft, book group, choral singing, painting and history. Creative Textiles and other textile groups are regular users. A Speakers Club meets fortnightly.

There are also three choirs using the premises.

1.6 Further service to the community and beyond

The Church continues to collect non perishable goods for food banks. Many non-Church user groups also contribute to this which enables us to donate a large amount of food.

Pastoral visiting

This has continued with our large team of visitors going to see a number of people each month to look after their welfare.

This year’s Church Project raised over £17k from a number of fundraising activities led by a team of Church members. The project supported a local charity offering skills development supporting employment opportunities for young adults.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

1.7 Plans for 2023-2024

The church aims to focus on these areas:

We wish to enable the young people to develop a deeper understanding of God. This will be achieved by identifying and developing the talents and gifts of the young people and encouraging links between young and old. This will be facilitated by our newly appointed Children, Youth and Family Worker who is delivering engaging activities aimed at developing and maintaining the children's interest in the activities and life of the church.

It is proposed to use the 2023/24 church project to support the provision of solar panels for Matthew Rusike Children's Home in Zimbabwe

The church is endeavouring to meet the needs of Cantonese people many of whom have recently arrived in the UK. Plans include the expansion of the small groups (such as house groups and Bible studies), the possible employment of a lay Cantonese/English speaker to assist Cantonese speakers who are part of the congregation and the provision of courses to equip members and leaders to grow in faith.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Section 2: Finance and Governance

2.1 Basis of preparation and Legal Framework

Solihull Methodist Church is a church within the Methodist Connexion in Great Britain and these Financial statements including the Trustees Annual Report have been prepared in accordance with the constitution, practice and discipline of that Church. Solihull's Methodist Church's Annual Report and Accounts for the year ended 31st 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 (FRS) 102:

Registration Charity Number: 1127682

Date of registration: January 2009

Solihull, B91 1LG

The members of the Solihull Methodist Church Council are the Charity Trustees, membership being made up, in accordance with Standing Order 610 of the Constitutional Practice and Discipline of the Methodist Church in Great Britain, of church office holders, Minister and representatives appointed by the General Church Meeting.

A Full list of Church Council members (i.e. Managing Trustees) is shown in Appendix A.

Caroline Hinchliffe acted as the principal officer overseeing the day-to-day financial management and accounting for the church during the year.

Auditors: Wallace Crooke, Wallace House, 20 Birmingham Road, Walsall, West Midlands, WS1 2LT

Investment Bankers: Central Finance Board of the Methodist Church

Trustees for Methodist Church purposes

Funds are Held at: HSBC Bank, CAF Bank, Trustees for Methodist Church Purposes & Central Finance Board of The Methodist Church

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

2.2 Aims and Purposes

The charitable objectives of Solihull Methodist Church are in accordance with the Purposes of the Methodist Church of Great Britain as set out in Section 4 of the Methodist Church Act 1976. That section states that: -

"The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union 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, Circuit, local or other organisation of The Methodist Church.

c) Any charitable purpose for the time being of any society or institution subsidiary or 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.”

The aims and calling of Solihull Methodist Church are in line with the Methodist Church of Great Britain which are:

  1. Worship – to increase awareness of God’s presence and to celebrate God’s love.

  2. Learning and Caring – to help people to learn and grow as Christians, through mutual support and care.

  3. Service – to be a good neighbour to people in need and to challenge injustice.

  4. Evangelism – to make more followers of Jesus Christ.

Within those aims and purposes, Solihull Methodist Church has its vision to make the all-embracing love of Jesus Christ known, being brave in God’s changing world, so that all can belong and find hope.

2.3 Public Benefit

We confirm the trustees have had regard to the guidance on public benefit published by the Charity Commission in compliance with its duties under section 17 of the Charities Act 2011.

At Solihull Methodist Church, we seek to provide public benefit in the ways mentioned in section 2.2 above by building relationships with all members of our community. That includes those who worship with us regularly, those who make use of our premises, those who commute past our grounds, and those who live in the neighbourhood.

2.4 Structure, Governance and Management

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

Day to day management of the church is undertaken by the Church Leadership Team, consisting of Stewards and other officers along with the Minister.

The Trustees are appointed ex officio in accordance with Standing Order 610 of CPD, or at the annual General Church Meeting.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

2.5 Trustee Training

A range of guidance produced by the Methodist Church of Great Britain to support the effective running of the church and the role of Trustees is given to the Church Trustees when they are asked to complete the declaration of eligibility for newly appointed trustees and at meetings.

2.6 Related Parties

"The Church is part of the Birmingham Circuit which is part of the Birmingham District and is also accountable to the Methodist Conference.

  1. SMASH (Solihull Methodist Acting & Singing in Harmony), 2. Pushchair Club, 3. Soupa Talks, 4.Badminton Club, 5. ENRG (Youth Club), 6. Men’s Coffee Club, 7. Contact Choir. 8. JMA (Junior Mission for All) 9. Shall We Talk (Support for newcomers from Hong Kong) 10. Greener Church Group

2.7 Income trends

The Church income is primarily drawn from the giving of the congregation in weekly offerings in the context of worship and by regular bank standing orders. The later have seen a steady small decline over recent years and this year that trend has continued. However new people coming to the church predominantly give cash offerings during the service and these have increased with a resultant small increase in the total offerings compared to last year. The most significant change in income has been caused by changes in interest rates which have resulted in a welcome contribution to overall income. External lettings are still significant, raising a similar amount to last year. There has been a reluctance to increase the rates at what has been a difficult time for many, but the plan is to increase lettings rates in the next financial year.

2.8 Expenditure trends

Monitoring expenditure is done using the General fund figures (excluding the depreciation of fixed assets and the interest/charges associated with the Pam Brown legacy). The major item of expenditure is in relation to the assessment paid to the Birmingham Circuit. A significant amount of the Circuit assessment is used to pay the district assessment, Ministers stipends, related costs to Ministers and Family and Community workers and also Youth Workers within the Circuit. £125,000 was paid in 2022/23 representing 60% of our general fund expenditure. As last year, the commitment was to give £120,000 but later in the year Ways and Means Committee approved payment of an additional £5,000.

Energy costs have continued to be high but have remained under a fixed contract and so were budgeted for fairly accurately. The electricity supply contract will need renewing in April 2024 and so budgeting for 2023-24 was more difficult. Wage costs have increased more than could be anticipated at the time of budgeting and this has impacted on cleaning costs as well as office salaries.

27% (£56,019) of the church's expenditure relates to property expenses i.e., heating, lighting, water, insurance, maintenance of grounds, pianos, and organ as well as other repairs and renewals to keep the buildings in good repair. Property expenditure has been more than covered by the total lettings including car park and contributions from church internal organisations enabling the premises to be kept in good order. Other Church expenditure is used firstly to provide and communicate, within the community, the Christian teaching and worship of the Church, and secondly to maintaining an office with all its associated costs.

The budget for 2023/24 starts with a healthy reserve but is set against a background of increasing costs and general giving that has not kept pace in recent years. Again in 2023/24 the church is budgeting for a deficit, i.e. expenditure is more than the income. The Circuit Assessment has been returned to £127,300 and wage increases are also likely to be high. The situation will require careful

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

monitoring and already there are thoughts that this may be a year to try to encourage an increase in the offering from the congregation.

2.9 Fund balances including Reserves Policy

Model Trust Legacy

The use of the Model Trust Legacy has continued to support the ministry of the church. Developments with communications within the church have continued with the replacement of the main digital projector and screen with a large monitor and the upgrading of another monitor. It has also enabled the appointment of a full time Youth and Family worker for the church over a 3 year time period. The Church Council have agreed that this legacy should form a guarantor of funds that might be needed but that the church will also aim to encourage giving to increase so that the post may become a permanent one in future.

There are clear needs for future funding to develop buildings and have another person to support the newcomers from Hong Kong so further funds are likely to be allocated in 2023-24.

Unrestricted Funds

The church has substantial property and believes ( as stated in it’s Reserves Policy ), that it is prudent to maintain between 3 and 5 months of expenditure in its general unrestricted fund reserves to provide for normal, planned and reactive maintenance costs, in addition to paying the circuit assessment which according to CPD (Constitution, Practice and Discipline of the Methodist Church) is the first call on our reserves. On 31st August 2023 General fund reserves (without Model Trust funds) were £112,069. This represents 6.4 months of expenditure. The original budget for 2023/24 is by the 31.08.23 seen as flawed. However even if revised to be more conservative with a £15,000 deficit, it should be possible to maintain reserves within our Reserves Policy.

Model Legacy Unrestricted Fund balance as at 31.08.23 of £191,153 is classed as unrestricted funds.

Designated funds

Balance at 31.08.23 of £99,693 relates to

Details are given in Note 14 of these accounts.

Restricted funds

Balance at 31.08.23 of £16,763 relate to gifts/legacies and other monies that are only used within the terms attached to them.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

  - skills training, help in gaining employment and life skills development. A cheque for £19,668.36 has been handed over and remaining funds (£129) will be transferred soon.

Endowment fund

Balance at 31.08.23 of £4,747 is restricted. The accumulated interest (£644 at 31.08.23) is restricted to fund children's and youth work. The capital has been invested in a corporate bond through TMCP. The valuation at 31.08.23 was £4,098 with a balance of £4 held by TMCP.

2.10 Risk Management

The major risks have been identified and a Health & Safety officer sits on the Church Council and regularly reviews all aspects of risk management and reports to the Trustees. This position has been filled during the year and a number of proposals for improvements have been made. Stewards continue to work with the Council to prevent/mitigate access issues that may be caused by the development of the Solihull Integrated Transport Hub.

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

A biannual financial review is undertaken to help minimise risks in the income and expenditure processes.

2.11 Safeguarding

Every person has a value and dignity which comes directly from the creation 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 them from harm.

Methodist Connexional practice outlines commitment to the following principles:

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

In all these principles we will follow legislation, guidance and recognised good practice

Solihull Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice within our Church premises.

Solihull Methodist Church commits itself through its safeguarding officer and team to the provision of support, advice and training for all volunteers, 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.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Section 3: Accounts

3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2023
3.1 Statement of Financial Activities(SOFA) for theyear ended 31 August 2023
Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(unrestricted		 Restricted
Funds
Endowment
Funds		 Total
2022-23		 Total
2021-22
£ £ £ £ £ £
Income
1 Weekly Collections & Standing orders 112,516
112,516
27,468
2,750
1,887
32,105
865
1,000
1,750
3,615
16,200
16,200		 110,188
2 Gift aidincluding GASDS 29,081
3 Donations 6,316
4 Legacies 0
5 Interest andinvestmentincome 2,2a 12,407
114
12,521		 3,094
6 Internalorganisations 20,974
20,974
28,345
28,345
73,570
73,570
1,162
73
1,235
227,988
20,023
52,956
114
301,081		 17,807
7 Other charitable income-collections,
donations & charity fundraising activities		 3,3a 20,105
8 Incomefromuse ofpremises 4,4a 70,471
9 Other Income 5,5a 1,040
10 Total income 227,988 20,023 52,956 301,081 258,102
Expenditure
11 Circuit assessment orshare 125,000
125,000
16,217
9,092
25,309
31,570
31,570
36,815
7,800
44,615
19,204
19,204
4,400
4,400
8,680
350
116
12
9,158
3,695
2,121
8,089
13,905
21,433
21,433		 127,300
12 Salaries,N.I.&PensionCosts 8 13,675
13 Donations to Methodist connexional
Funds and otherCharities		 14,049
14 Propertyrepairs andmaintenance 38,005
15 Insurance, utilities etc 15,676
16 Depreciation 4,400
17 Office expenses including advertising,
marketing & legal requirements eg
copyrightlicence & audit		 6,11 9,020
18 Other expenditure-including Christian
teaching, worship, activities and fund
raising costs		 5,802
19 Internalorganisations 20,811
20 Total charitable expenditure 214,011 19,363 61,208 12 294,594 248,739
21 Gains/(losses) on monetaryinvestments -3,246
-230
-3,475
0		 -5,369
22 Gains/(losses) on investment properties 0
23 Net income/(expenditure) 10,731 660 -8,252 -128 3,011 3,995
24 Transfers between funds -42,620
42,620
0
0		 0
25 Othergains/(losses) 0
26 Net movement in funds -31,889 43,280 -8,252 -128 3,011 3,995
27 Total funds broughtforward 4,537,112
56,413
25,015
4,875
4,623,415		 4,619,421
28 Total funds carried forward 4,505,223 99,693 16,763 4,747 4,626,426 4,623,415
For information only
Moneyreceived and passed ontoExternalOrganisations		 2023 2022
Balance broughtforwardfrom last year 190 0
Offerings/Gifts etc- receivedfor ExternalOrganisations 2,858 2,104
Offerings/Gifts etc-passed toExternalOrganisations 3,048 1,914
Balance carried forward 0 190

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

3.2 Balance Sheet as at 31 August 2023

SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023		 SOLIHULL METHODIST CHURCH
TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION
For the year ended 31[st] August 2023
3.2 Balance Sheet as at 31 August 2023gust 2023ust 2023
Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(Unrestricted)		 Restricted
Funds		 Restricted
Endowment
Funds		 Totals
2023		 Totals
2022
£ £ £ £ £ £
Fixed Assets
Churchbuildings &Equipment
~~		 ~~
~~ttCTU~~		 9
~~CTU~~		 4,202,000
~~lCYfvpyy,-—s—~~		 ~~lCYfvpyy,-—s—~~ ~~lCYfvpyy,-—s—~~ 4,202,000
Investment properties
~~		 ~~
~~ttCTU~~
~~a~~		 ~~CTU~~
~~GD~~		 ~~lCYfvpyy,-—s—~~
~~GQ~~		 ~~lCYfvpyy,-—s—~~
~~GQ~~		 ~~lCYfvpyy,-—s—~~
~~GQ~~		 ~~GQ~~ 0
~~GQ~~
Investments
~~		 ~~
~~tt CTU~~
~~a~~		 10
~~CTU~~
~~GD~~
~~es~~		 73,178
~~lCYfvpyy,-—s—~~
~~GQ~~
~~GG~~		 ~~lCYfvpyy,-—s—~~
~~GQ~~
~~GG~~		 ~~lCYfvpyy,-—s—~~
~~GQ~~
~~GG~~		 4,098
~~GQ~~		 77,276
~~GQ~~
Total fixed assets
~~a~~
~~es~~		 ~~GD~~
~~es~~
~~es~~		 4,275,178
~~GQ~~
~~es~~
~~GG~~		 0
~~GQ~~
~~es~~
~~GG~~		 0
~~GQ~~
~~es~~
~~GG~~		 4,098
~~GQ~~
~~es~~		 4,279,276
~~GQ~~
~~es~~		 4,287,151
~~GQ~~
~~es~~
~~es~~ ~~es~~
~~es ~~		 ~~es~~
~~GG~~		 ~~es~~
~~GG~~		 ~~es~~
~~GG~~		 ~~es~~ ~~es~~ ~~es~~
Current Assets
Debtors and prepayments
~~ee~~		 12
~~ee~~		 43,947
~~ee~~		 ~~ee~~ 268
~~ee~~		 ~~ee~~ 44,215
~~ee~~		 47,069
~~ee~~
Trustees for Methodist Church
Purposes-(TMCP)-Model Trust
~~ee~~		 ~~ee~~ 117,975
~~ee~~		 ~~ee~~ ~~ee~~ ~~ee~~ 117,975
~~ee~~		 61,095
~~ee~~
TMCP
~~ee ~~
~~a~~		 ~~ee ~~
~~ee~~		 ~~ee~~
~~ee~~		 ~~ee ~~
~~ee~~		 ~~ee~~
~~ee~~		 4
~~ee~~
~~ee~~		 4
~~ee~~
~~ee~~		 4
~~ee~~
~~ee~~
Central Finance Board Deposits
~~a~~		 ~~ee~~ 69,682
~~ee~~		 100,168
~~ee~~		 6,658
~~ee~~		 644
~~ee~~		 177,152
~~ee~~		 112,097
~~ee~~
CashatBankandin hand
~~a~~
~~eG~~		 12
~~ee ~~
~~eG~~		 4,368
~~ee~~
~~eG ~~		 ~~ee ~~
~~GG~~		 257
~~ee ~~
~~GG~~		 ~~ee ~~
~~GG~~		 4,625
~~ee~~
~~GG~~		 110,809
~~ee~~
-Other- InternalOrganisations
~~GO~~
~~a~~		 12
~~GO~~		 ~~GO~~
~~eG~~		 ~~GO~~
~~eG~~		 9,639
~~GO~~		 ~~GO~~ 9,639
~~GO~~		 10,098
~~GO~~
Total current assets
~~ss~~
~~a~~		 ~~ss~~ 235,972
~~ss~~
~~eG~~		 100,168
~~ss~~
~~eG~~		 16,822
~~ss~~		 648
~~ss~~		 353,610
~~ss~~		 341,172
~~ss~~
Current liabilities
~~a~~		 ~~eG~~ ~~eG~~
Creditors & accruals (due in
under 1year)
~~a~~		 13 5,927
~~eG~~		 475
~~eG~~		 59 6,461 4,908
Grantspayable within 2022-23
~~po~~
~~ee~~		 ~~po~~
~~GG~~		 ~~po~~
~~GG~~		 ~~po~~
~~GG~~		 ~~po~~
~~GG~~		 ~~po~~
~~GG~~		 0
~~po~~
~~GG~~		 0
~~po~~
Total current liabilities
~~ee~~		 ~~GG~~ 5,927
~~GG~~		 475
~~GG~~		 59
~~GG~~		 0
~~GG~~		 6,461
~~GG~~		 4,908
Net current assets/liabilities
~~ee ~~
~~a~~		 ~~GG~~
~~Ge~~		 230,045
~~GG~~
~~Ge~~		 99,693
~~GG~~
~~Ge~~		 16,763
~~GG~~
~~Ge~~		 648
~~GG~~
~~Ge~~		 347,149
~~GG~~
~~Ge~~		 336,264
~~Ge~~
~~D~~ ~~D~~ ~~D~~ ~~DO~~ ~~O~~ ~~O~~ ~~O~~ ~~O~~
Total assets less current
liabilities
~~a~~		 4,505,222 99,693 16,763 4,747 4,626,425 4,623,415
~~a~~
Long term liabilities
(due after more than one year)
~~a~~		 Long term liabilities
Grants payable after 2022-23
~~ss~~
~~Re~~		 ~~ss~~ ~~GG~~ ~~GOO~~
~~GG~~		 ~~GOO~~
~~GG~~		 ~~GOO~~ 0 0
Loans to the Church
~~Re~~		 ~~es~~ ~~GG~~
~~GG~~		 ~~GG~~
~~GG~~		 ~~GG~~
~~GG~~		 ~~GG~~ 0 0
~~Re~~
~~ee~~		 ~~ee~~
~~es~~
~~es~~		 ~~GG~~
~~ee~~
~~GG~~
~~GQ~~		 ~~GG~~
~~ee~~
~~GG~~
~~GQ~~		 ~~GG~~
~~ee~~
~~GG~~
~~GQ~~		 ~~ee~~
~~GG~~		 0
~~ee~~		 0
~~ee~~
Total Net Assets
~~ee~~
~~es~~		 ~~ee~~
~~es ~~
~~es~~
~~es~~		 4,505,222
~~ee~~
~~GG~~
~~es~~
~~GQ~~		 99,693
~~ee~~
~~GG~~
~~es~~
~~GQ~~		 16,763
~~ee~~
~~GG~~
~~es~~
~~GQ~~		 4,747
~~ee~~
~~GG~~
~~es~~		 4,626,425
~~ee~~
~~es~~		 4,623,415
~~ee~~
~~es~~
~~es~~ ~~es~~
~~es ~~		 ~~es~~
~~GQ~~		 ~~es~~
~~GQ~~		 ~~es~~
~~GQ~~		 ~~es~~ ~~es~~ ~~es~~
Funds of the Church
~~ee~~		 14 ~~ee~~ ~~ee~~
General Fund (Unrestricted)
~~ee~~
~~ee~~		 ~~ee~~ 4,505,222
~~ee~~
~~		 ~~ ~~ ~~
DesignatedFunds (Unrestricted)
~~ee~~
~~ee~~
~~po~~		 ~~ee~~
~~po~~		 ~~ee~~
~~		 ~~ 99,693
~~		 ~~
Total Unrestricted Funds
~~ee ~~
~~po~~
~~ee~~		 ~~ee~~
~~po~~		 ~~ee~~
~~		 ~~ ~~ ~~
~~fe~~		 ~~fe~~
RestrictedFunds
~~po~~
~~ee~~
~~ee~~
~~pO~~		 ~~po~~
~~ee~~		 ~~ee~~ ~~fe~~ 16,763
~~fe~~		 ~~ee~~ 16,763
~~a~~
~~a~~
~~ee~~
~~ee~~		 25,015
~~a~~
~~a~~
~~ee~~
~~ee~~
Endowment Funds
~~ee~~
~~ee~~
~~pO~~		 ~~ee~~ ~~ee~~ ~~fe~~ ~~fe~~ 4,747
~~ee~~		 4,747
~~a~~
~~ee~~
~~ee~~		 4,875
~~a~~
~~ee~~
~~ee~~
Total Funds
~~ee~~
~~pO~~		 ~~ee~~ 4,505,222
~~ee~~		 99,693 16,763 4,747
~~ee~~		 4,626,425
~~ee~~
~~ee~~		 4,623,415
~~ee~~
~~ee~~
~~pO~~
~~thefinancialstatementswereapproved~~		 ~~approvedand~~ ~~andauthorisedfor~~ ~~issuebytheChurch~~ ~~ChurchCouncilon~~ ~~onQi-).02.\ 2p~~ ~~ee ~~
~~2p~~		 ~~ee~~
The financial statements were approved and authorised for issue bythe Church Council on ........................
~~thefinancialstatementswereapprovedandauthorisedforissuebytheChurchCouncilonQi-).02.\ 2p~~
Signed on behalf of the board of Trustees
~~the financial statements were approved and~~
Signed on behalfof the board ofTrustees		 ~~and authorised for ~~ ~~issue by the Church~~ ~~Church Council on~~ ~~on Qi-).02.\ 2p~~ ~~2p~~
…………………………………………………………………………………………………………………… ……………………………………………………………………………………………………………………
Chairperson
Chairperson		 Caroline Hinchliffe - Church Treasurer
Caroline Hinchliffe - Church Treasurer

16 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

3.3 Notes to the accounts for the year ending 31/08/23

1. Accounting policies

Basis of preparation

These accounts have been prepared based on 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.

Solihull Methodist Church is a Charity registered in England. The address of the registered office is given in the charity information of these financial statements. The nature of the charity's operations and principal activities are detailed in section 1 of this report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 committing the Church 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.

17 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

VAT

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

Tangible fixed assets

The Trustees for Methodist Church Purposes are the custodian trustees for the Church land and premises which is a Model Trust property and they hold the freehold title. Solihull Methodist Trustees are the managing trustees of the buildings and as such they are in the financial statement.

The Church, Church Hall and their contents are shown in the accounts at 2015 deemed values. No depreciation is provided on these assets because the trustees consider the current residual fair values to be not less than their current value. Any depreciation would not be material. The assets have been reviewed for impairment.

In 2018/19 a lift was installed and the total cost of this was capitalised and will be depreciated over 10 years.

Tangible fixed assets are capitalised if they can be used for more than one year, and individually cost at least £2,500. (Fixed by Ways & Means committee May 2023)

Investment Properties

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

Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Funds

The funds held constitute: Unrestricted Funds comprising of a General Funds held for any purpose of the Church and a Model Trust Legacy held by the Trustees for Methodist Church Purposes (TMCP): Designated Funds which are unrestricted funds set aside for a future purpose or reserve e.g. Property reserve which is any unspent budget transferred to the next year's property budget. Restricted funds which are held for a narrower purpose including those for internal organisations. There is also an Endowment Fund as listed. Details of each material fund are disclosed in Note 14. Any of the funds may be represented by more than just cash.

18 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

2. Interest & Investment
Income
Central Finance Board
Bank Account CAF Cash A/c
Dividends/Interest -TMCP-
Corporate Bond/TIF £4.01
TMCP - Interest on Model
Trust Legacy
2a. Interest & Investment
Income
Central Finance Board
Bank Account CAF Cash A/c
Dividends -TMCP--Corporate
Bond
TMCP - Interest on Model Trust
Legacy
3. Other Charitable Income
Café Connect payments
Other collections, donations &
charity fundraising activities
Total
3a. Other Charitable Income
Café Connect payments
Other collections, donations &
charity fundraising activities
Total
4. Income from use of
Premises
External lettings of Church &
Church Hall
Car Park licence
Contributions from Church
Organisations
Donations for Car Park discs
from members		 General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
5,788
5,788
107
107
2,254
114
2,368
4,257
4,257
12,407
0
0
114
12,521
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2022
Total
£
£
£
£
558
558
19
19
78
78
2,439
2,439
3,016
0
0
78
3,094
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
£
5,000
5,000
0
23,345
23,345
0
0
28,345
0
28,345
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2022
Total
£
£
£
£
£
5,000
5,000
15,105
15,105
0
0
20,105
0
20,105
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
52,309
52,309
9,626
9,626
10,831
10,831
805
805
73,570
73,570

19 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

4a. Income from use of
Premises
External lettings of Church &
Church Hall
Car Park licence
Contributions from Church
Organisations
Donations for Car Park discs from
members
5. Other Income
Sponsorship of Church magazine
Sale of
Miscellaneous receipts
Total
5a. Other Income
Sponsorship of Church magazine
Money received from Car Parking
Solutions for restricting parking
Miscellaneous receipts
Total		 General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2022
Total
£
£
£
£
52,292
52,292
9,640
9,640
7,338
7,338
1,201
1,201
70,471
70,471
General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
150
150
0
60
60
1,012
13
1,025
1,162
73
1,235
General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2022
Total
£
£
£
£
690
690
0
350
350
1,040
0
1,040

20 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

6.
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
£
7. Payment to Trustees
Payments made to trustees for additional services provided to the
Church by agreement with the Church Council Meeting
Names of trustees remunerated for other services:
£		 This
year
2023
2,760
-
_		 Last
year
2022
2,634
-
_

Number of trustees who were paid expenses There were no trustees who were paid expenses

Total amount paid
£
aid employees
Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
£
Employer’s National Insurance costs
£
Pension costs
£
Pension accrual
£
Furlough paymts reimbursed
£
Salary admin.costs- Apprentice Levy &
Payroll administration costs
£
Total staff costs
£
Average number of staff employed
during the year were:
12,350
486
741
98
13,675
1 1

8. Paid employees

No employee received total employee benefits (excluding employer pension costs) of more than £60,000 (€70,000) upwards.

21 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

9. Tangible Fixed Assets (General Fund Unrestricted)

Cost or valuation Church (non
investment)
land and
buildings
£		 Other non
investment
land and
buildings
£		 Investment
properties
(land and
buildings)
£		 Other fixed
assets
including
pipe organ
£		 Fixtures,
fittings
and
equipment
£		 Payments
on account
and assets
under
construction
£		 Total
£
Balance brought forward 3,718,996 415,000 90,000 4,223,996
Additions
Revaluations(+/-)
Disposals(-)
Transfers(+/-)
Balance carried
forward		 3,718,996 415,000 90,000 4,223,996
Accumulated depreciation
Balance brought
forward		 17,596 17,596
Depreciation charge
foryear(lift)		 4,400 4,400
Revaluations(+/-)
Disposals(-)
Transfers(+/-)
Balance carried
forward		 21,996 21,996
Net book value
Brought forward 3,701,400 - - 415,000 90,000 - 4,206,400
Carried forward 3,697,000 - - 415,000 90,000 - 4,202,000

22 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

10. 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

The Model Trust held by TMCP holding the Unrestricted funds of the Pam Brown Legacy has an investment purchased through TMCP, a CFB Managed Fund Bond.

Within the Lambert Trust which is the only endowment fund that the Church has an investment - a Corporate Bond purchased through TMCP in the year 2014/15.

Change in investment values

----- Start of picture text -----
£ £ £
Unrestricted Endowment Total of
Fund Fund Investments
Carrying (market) value at beginning of year 76,423 4,328 80,751
Add: additions to investments at cost
Less: disposals at carrying value
N et gain/-loss on revaluation -3,246 -230 -3,475
Carrying (market) value at end of year 73,178 4,098 77,276
----- End of picture text -----

11. Leasing Commitments

A 5 year lease was taken out on a Ricoh phocopier/scanner commencing 01/12/2018

Committed to be paid:
Expiring within 1 year
Between 2 and 5 years		 2023
2022		 2023
2022
117 468
117
117 585

During the year 2022/23 £468 was expensed through the SoFA in relation to operating leases

23 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

12. Analysis of current assets (all funds)

Debtors and prepayments
Pre paid assessments
Prepayments on insurance etc
Other debtors
Total debtors and
prepayments
Analysis of cash at bank
Bank Balance held in MCA
Bank balance held in HSBC
Bank balance held in CAF Bank
Total Cash at Bank		 This year
2023
£		 This year
2023
£		 Last year
2022
£
30,000
2,880
11,335
44,215		 30,000
2,690
14,378
47,068
654 84,000
6,085
3,971 20,724
4,625 110,809

----- Start of picture text -----
Internal Organisations Opening Receipts Payments Net Closing
balance Receipts/ balances
01/09/22 Payments 31/08/23
SMASH 7065 10274 10471 -197 6,868
Pushchair Club 1343 1215 1499 -284 1,059
Soupa Talks 295 5890 5272 618 913
Badminton 59 820 816 4 63
Men's Coffee 61 1534 1554 -20 41
Contact Choir 1195 520 1020 -500 695
ENRG 80 80 -80
Junior Mission for All (JMA) 721 721
TOTAL 10,098 20,974 21,433 -459 9,639
----- End of picture text -----

13. Analysis of current liabilities and long term creditors

Trade Creditors
Accruals
Agency Collections		 This year
2023
£
2,341
4120
6,461		 Last year
2022
£
2,341 741
4120 3977
190
6,461 4,908

24 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

14. Detailed analysis of individual fund movements 2022/23

Unrestricted Funds

Unrestricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
General 4,537,112 227,987 214,011 -42,620 -3,246 4,505,222 The main fund for the running and maintaining a
place of worship and fellowship within the
community. There is a Model Trust legacy (held
at TMCP) with a balance at 31.08.23 of
£191,153.06 which is classed as unrestricted
Funds
Totals 4,537,112 227,987 214,011 -42,620 -3,246 4,505,222
Designated
Unrestricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Youth and Family
Worker		 1,000 9,768 33,000 24,232 To fund new salaried worker for young
people & families
Youth & Children's 2,129 411 2,201 3,919
For Youth & Children's work.
Byles Legacy 384 26 -359 Closed for fund simplification
A. Carrington Gift 2,197 -2,197 Closed for fund simplification
Blue Cross 1,041 13 1,000 -54 Completed function. £1,000 towards Sring
Harvest then fund closed.
S. Bailey Gift 280 -280 Closed for fund simplification
Mullineux Legacy 2,201 -2,201 Closed for fund simplification. Transferred to
Youth & Childrens with the samepurpose
Legacies Unrestricted 18,950 1,936 2,889 19,904 New fund combining R. Bywell, B. Ellis & M.
Bryan legacies and closed unrestricted funds.
Streaming Online
Services and		 15,664 60 6,223 9,501 £6,223 in continuing upgrades. Mainly new
screens.
Small mission projects
Fund		 4,795 4,795 Provision for small mission/community projects
Property Reserve Fund 27,722 9,620 37,342 Unspent property budget c/fwd to next year.
Totals 56,413 20,023 19,363 42,620 99,693
Restricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
SpecialCollection 1000 1000 Sent to All we Can for Ukraine
Church Internal
Organisations		 10,098 20,974 21,433 9,639 Social, Learning & Devotional Groups within the
Church. Detailed breakdown Note 13
Easter Offering 366 366 Collection 4 Methodist church world mission
fund
ENRG 393 46 348 Activities fund for Enrg
Fellowship Lunch &
CateringFund		 99 2,552 977 1,674 Catering at Church events such as Church
lunches etc
Green Church Fund 558 354 428 484 Promoting a greener Church & Community
Benevolence Fund 1,559 6,609 6,607 1,562 To respond to appeals/emergencies/natural
disasters for help both local & international
Shall We Talk 1,991 5,999 5,504 2,486 Group supporting new migrants from HK
NetZero 79 313 180 212 To support carbon offsetting
Sweet Project 230 230 Works with children, families and vulnerable
adults to provide protection, safeguarding,
empowerment, problem-solving skills and
support.
Church Project Fund
2018/19		 3,832 3,832 0 Final installment made to a charity which has
brought a Syrian family to Birmingham
Church Project.
Building4 Hope		 5,798 12,831 19,668 1,167 129 Supporting people into work.
Church Christmas Card
Donations		 2,335 1,167 -1,167 Donations received for entry in Church
Christmas card and money raised given to the
Benevolent Fund & B4Hope
Totals 25,015 52,956 61,208 16,763
Endowment Funds
Restricted Fund
Name		 Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Lambert Youth Bequest 4,875 114 12 -230 4,747 Youth work
Totals
4,875
114
12
-230
Total of all funds		 4,875 114 12 -230 4,747
4,626,425
Reasons for transfer between funds

The transfers are between the different classes of funds and balance each other out in total.

25 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

15. Related party transactions

2022/23
Name of related
party		 Relationship Description of
transaction		 Income from
related party
during the
year		 Payments to
related
party during
theyear		 Loans to /
(from) related
party during
theyear		 Amounts owed
by / (to) related
party as on 31-
Aug-2022
£ £ £ £
from General
fund		 Birmingham
Methodist
Circuit		 One of the churches
within the
Birmingham Circuit
Annual
Donation/
Assessment		 125,000
from Easter
Offering Fund		 Methodist
World Mission
Fund		 Connexional Fund Collection made 366
from
Benevolence
Fund		 All We Can
(Methodist
Relief & Dev
Fund)		 Connexional Fund Donations for
Ukraine,
Turkey/Syria
earthquake
appeals and an
unassignedgift.		 2,500
from
Benevolence
Fund		 Methodist
Ministers
Housing society		 Connexional Fund Donation 500
Total 0 128,366 0 0
2021/22
Name of related
party		 Relationship Description of
transaction		 Income from
related party
during the
year		 Payments to
related
party during
the year		 Loans to /
(from) related
party during
the year		 Amounts owed
by / (to) related
party as on 31-
Aug-2021
£ £ £ £
from General
fund		 Birmingham
Circuit		 One of the churches
within the
Birmingham Circuit
Annual
Donation/
Assessment		 127,300
from Easter
Offering Fund		 Methodist
World Mission
Fund		 Connexional Fund Collection made 589
from
Benevolence
Fund		 All We Can
(Methodist
Relief & Dev
Fund)		 Connexional Fund Donation to
Haiti Appeal		 500
from
Benevolence
Fund		 Methodist
World Mission
Fund		 Connexional Fund Donation to
work in Sri Lanka		 500
Total 0 128,389 0 0

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Appendix A

CHURCH COUNCIL MEMBERSHIP

MINISTER(S) Rev Molly Chitokwindo (Also Superintendents of Circuit - Revs. A. Richards (until 1.06.23), Rev Farai Mapamula (from 1.09.22), Rev Cleopas Sibanda (from 1.09.22) COMMUNITY WORKER Mrs Diane Webb CHURCH STEWARDS Mr N. Howard Pitman Staight (until 11.06.23) Mrs Catherine Coleman (until 11.06.23) Mrs Karen J. Robertson, Mr Peter J. Austin, Mrs Elizabeth J. Pickles, Mr Glen Mullineux Mrs Alison Faulkner (from 11.06.23) SENIOR OFFICERS CHURCH TREASURER Miss Caroline E. Hinchliffe COUNCIL SECRETARY Mrs Helen J. Banks SECRETARY OF PASTORAL COMMITTEE Mrs Christine L. Cooke

OFFICERS, AND REPRESENTATIVES OF COMMITTEES

Ade Gbadebo (Vestry Assistant) (from 30.07.23) Yone Shein Yan (Vestry Assistant) (from 30.07.23) Mrs Abi R Godfree (Children, youth and family worker) (from 11.06.23) Mrs Jennifer Kitson (Church Safeguarding Officer) Rev. Christine Giles (Pastoral Co-ordinator) Mrs Margery Benson (Pastoral Committee Representative) Mr Christopher Tucker (Ways & Means Committee Officer) Mr David A. Grey (Ways & Means Committee Representative) (from 01.06.22) Mr Jonathan Tuckey (Property Committee Officer) Mr Richard G. Burr (Property Committee Representative) (from 11.06.23) Mr Lawrence J. Day (Health & Safety Officer) (from 06.02.23) Mr Kevin D. Allen (Communications Committee Representative) (from 06.02.23) Mrs Jane Garnett (Young Families Representative) Mrs Pamela M. Beattie (Catering Committee representative) Mrs Judith Farndon (Other Interests Representative) Mrs Marjorie A. Roper (Churches together in Solihull) Mrs Sue K. Kelley (Greener Church Representative) (from 01.06.22) Mrs Fiona Beadle (Church Life and Mission Committee) (from 01.06.22) REPRESENTATIVES ELECTED BY THE GENERAL CHURCH MEETING Mrs Abi R Godfree (until 11.06.23) Mrs Cathy Coleman (from 11.06.23) Mr Alan Faulkner Mrs Susan V. Bates Mr Andrew D. Hunt Mrs Deborah M Install (from 11.06.23) Mr Tim J. Weatherup (until 11.06.23) Mr Richard G. Burr (until 11.06.23) Mrs Sandra Ker Miss Jackie M. Farmer (until 11.06.23) Mrs Ann M. Polson Mr Roger Wellings (from 11.06.23) Mrs C. Joy Wadsworth Mr Derek R. Giles Mrs Judy A. Lingard Mr Graham S. Mackenzie Mr Lawrence J. Day (until 06.02.23) Mrs Sian L. Musgreave-Spiby CIRCUIT STEWARD REPRESENTATIVE Mrs Sharon Clutterbuck (from 01/09/22)

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church Council

Presentation to the Church Council for approval.

I confirm that the annual report and accounts for the year ended 31 Aug 2023 were, presented to the Church Council at its meeting on 5[th] February 2024 and were approved.

Trustees' responsibilities statement

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of Disclosure to the Independent Auditor

a) So far as the trustees are aware, there is no relevant information of which the independent examiner is unaware and:

b) The trustees have taken all steps that ought to have been taken as trustees in order to make themselves aware of any relevant information and to establish that the independent auditor is aware of that information.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2023

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF

SOLIHULL METHODIST CHURCH

Opinion

We have audited the financial statements of Solihull Methodist Church (the 'charity') for the year ended 31 August 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2023

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Wallace Crooke is eligible for appointment as auditor of the Trust by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006

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