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2024-08-31-accounts

Church Accruals Accounts 2023 - 2024

THE METHODIST CHURCH TRUSTEES’ REPORT AND ACCOUNTS

(ACCRUALS BASIS) For the year ended 31[st] August 2024

SOLIHULL METHODIST CHURCH

Charity Registration number 1127682 BIRMINGHAM Circuit No 5.1 eeee

Minister REVEREND MOLLY CHITOKWINDO ~~eT~~ Church Stewards Mrs Karen Robertson (until 28.04.24) Mr Peter Austin (until 28.04.24) Mrs Elizabeth Pickles Mr Glen Mullineux Mrs Alison Faulkner Mrs Yan Yeung (from 28.04.24) Mr Ade Gbadebo (from 28.04.24) Mrs Jacki Lancaster (from 28.04.24) Mrs Christine Burr (from 28.04.24) Caroline Hinchliffe Church Treasurer ~~eT~~

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

Contents

Section 1 Overview Report .................................................................................................................... 4 1.1 Introduction ................................................................................................................................. 4 1.2 Mission Statement ...................................................................................................................... 4 1.3 Worship, Care and Mission in 2023-2024 .................................................................................... 4 1.4 Groups run by Solihull Methodist Church .................................................................................. 5 1.5 Groups from the wider community ............................................................................................ 7 1.6 Further service to the community and beyond .......................................................................... 8 1.7 Ministerial Plans for 2024-2025 .................................................................................................. 8 Section 2: Finance and Governance .................................................................................................... 10 2.1 Basis of preparation and Legal Framework ...................................................................... 10 2.2 Aims and Purposes ............................................................................................................. 11 2.3 Public Benefit ..................................................................................................................... 11 2.4 Structure, Governance and Management ......................................................................... 11 2.5 Trustee Training ................................................................................................................. 12 2.6 Related Parties ................................................................................................................... 12 2.7 Income trends .................................................................................................................... 12 2.8 Expenditure trends ............................................................................................................. 12 2.9 Fund balances including Reserves Policy .......................................................................... 13 2.10 Risk Management .............................................................................................................. 14 2.11 Safeguarding ...................................................................................................................... 14 Section 3: Accounts .............................................................................................................................. 16 3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2024 ........................ 16 3.2 Balance Sheet as at 31 August 2024 ......................................................................................... 17 3.3 Notes to the accounts for the year ending 31/08/24 ............................................................... 18 1. Accounting policies ...................................................................................................... 18 2. Interest & Investment Income ..................................................................................... 20 3. Other Charitable Income .............................................................................................. 20 4. Income from use of Premises ....................................................................................... 20 5. Other Income ................................................................................................................ 21 6. Fees for examination or audit of the accounts ............................................................ 22 7. Payment to Trustees .................................................................................................... 22 8. Paid employees ............................................................................................................. 22 9. Tangible Fixed Assests. ................................................................................................. 23 10. Investments .................................................................................................................. 24

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

11. Leasing Commitments ................................................................................................ 24 12. Analysis of current assets (all funds) ......................................................................... 25 13. Analysis of current liabilities and long term creditors .............................................. 25 14. Detailed analysis of individual fund movements 2022/23 ....................................... 26 15. Related party transactions ......................................................................................... 27 Appendix A ........................................................................................................................................... 28 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SOLIHULL METHODIST CHURCH ................................................................................................ 30

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2024

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 2023-2024

Reverend Molly Chitokwindo continues to be the minister in charge of SMC, and she is also in charge of two other nearby churches in the Birmingham Circuit. It has been wonderful to deepen our relationship with Molly, knowing that in her loving hands our faith will grow.

The number of worshippers, who have emigrated from Hong Kong to the Solihull area continues to grow. We continue to have the Bible readings in both Cantonese and English at our Sunday morning family services.

The Hong Kongers are gradually becoming more involved in Church: One has become a church steward; two are vestry assistants stewards; others have become welcome stewards, some are helping with the children in Young Church; and one regularly plays the piano for Sunday morning services. In addition, many from the Hong Kong community do voluntary work in the church and beyond.

We have been pleased to welcome five additional members to the Church: three are new members, the other two have transferred membership from elsewhere.

The numbers of children and young people regularly attending Young Church on Sunday mornings and the Youth Club on Friday evenings continues to grow (particularly the older ones). On each Sunday morning we have 20-35 young people, Young Church come to join the main congregation towards the end of the service and share their morning’s activities with the congregation. Babies and very small children are welcome to use the creche during the service and this is now situated at the front of the Church.

Some of the teenagers attending the Youth Club have expressed an interest in doing more serious things. In response, two discussions sessions were organised looking at aspects of Bible study and the Christian life, and it is planned to continue these with the organisation being undertaken by the young people themselves.

Some Sunday morning services are still streamed live on You Tube – usually two services per month. A small number of people watch these live, but many tens of viewers “catchup” and watch the service online in the days after recording.

Every Tuesday morning at 9.30am, there is a service of Holy Communion. On the fourth Sunday in each month, the evening service of Holy Communion with prayers for healing has continued; this was resumed last year after its discontinuation during the Covid crisis. On the second Sunday in each

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SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

month, a new form of worship has been started. This is “Prayer Space” in which individual prayer and reflection by those attending is encouraged and stimulated via prompts from those leading.

The Prayer Group meets via Zoom every Wednesday morning. Prayers for the world and current issues are offered. Anyone can request prayers for specific people and situations and each such request is considered prayerfully.

There continues to be a number of very active house groups. These meet for fellowship and worshipful study and they are organised according to the wishes of the members: some meet weekly, fortnightly or monthly.

A series of breakfasts was held in the Community Hall on the six Saturdays in Lent. At each, a speaker talked on a selected subject. The first two of these were organised by the Churches Together in Central Solihull (of which SMC is a part), and the last four by SMC itself. The speaker at the first breakfast was the founder of ENTRAIDE, a local charity supporting asylum seekers, and this has now been proposed as the charity which the church project in 2024/5 will support.

The church project for 2023/4 has organised a number of fund-raising events to support the Matthew Rusike Children’s Home (MRCH) in Zimbabwe (via the UK charity, the Friends of MRCH). It is planned that the funds will support a new classroom equipped with solar panels for the improvement of the Early Child Development Centre in the Home.

The Church newsletter, The Messenger, is provided by personal delivery to church members and wider afield by e-mail to those who have requested it. This newsletter contains a message from our Minister; news of the Church’s activities; and articles and encouragement about local, national and international matters.

The weekly church notices can also be received by e-mail. Currently 188 copies are sent out each week. This keeps recipients informed about church services and other activities.

The Greener Church group has continued to work towards gaining a Gold Eco-award, and it provides useful green tips each month in The Messenger.

The church now has three lay workers and these require office space within the Community Hall. It was decided to move the office to a larger room in the Hall and refurbish it so that better interaction could be achieved with users (and potential users) of the facilities.

The Community Hall is a significant part of the outreach of SMC to the local area. We use it for our own outreach activities and rooms are available for hire by local groups. Sadly, one of the key players in the lettings organisation died suddenly in January 2024. The church is very grateful to those who stepped in to fill the void. The opportunity has also been taken to review the lettings procedures and the associated paperwork. New approaches have been proposed and are being accepted and implemented.

1.4 Groups run by Solihull Methodist Church

Our Church building and Community Hall continue to be used, both by ourselves and by outside organisations. There are currently over 60 regular groups using the facilities.

Shall We Talk

Shall We Talk remains a vibrant and popular group, bringing together over 80 Cantonese-speaking attendees and English-speaking volunteers each week. Together, they explore and share British history and culture alongside their own, fostering meaningful integration within our church and

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

community. Topics have ranged from the King’s coronation and gardening to navigating services like the post office, visiting the doctor, and going to the dentist.

Recently, the group, joined by members from other church groups, visited the Black Country Living Museum, offering a hands-on look at British history from the Industrial Revolution through to the post-World War II era. Additionally, they’ve shared insights into the Lunar New Year celebrations, explaining the significance of each year’s associated animal, further enriching the cultural exchange

Bible Study

Bible study sessions continue to be offered on Tuesday mornings in both English and Cantonese.

Classic Cantonese Club

This group was started in March 2023 as an offshoot from Shall We Talk. It is intended for the more senior members of the Cantonese community and gives an opportunity for them to learn and practise English as they play games such as table tennis and mah jong and also sing songs in English. It also helps members with making friends, with their well-being and with learning about the local community.

Pushchair Club

This is a stay and play group for parents (and grandparents and carers) of toddlers and preschool children. It offers opportunities for everyone to chat and play in a safe friendly environment. It meets every Monday morning (during term time) and is run by a volunteer member of the Church. Other church members help with the sessions and with providing refreshments.

Men’s Coffee Club

This group of (mainly 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, enjoy a cup of tea/coffee and a cake/biscuit, 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.

Youth Club

The Church Youth Club 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 April 2024, SMASH performed “The Farndale Avenue Housing Estate Townswomen’s Guild Operatic Society’s Production of The Mikado” – a musical about a somewhat disastrous staging of a Savoy Opera.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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.

Rambling Club

Rambles are held on the third Thursday of each month. This normal includes a picnic lunch or a stop at a suitable establishment. All church members and friends are welcome.

Bookworms: Book Club

Books for reading are chosen by members and the club meets approximately every six weeks to discuss the latest choice.

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.

Support Groups

Alzheimers Activity Group : A weekly group, run by the Alzheimers Association and RVS, which meets weekly in the Church building.

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.

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.

Sandant Care : A drop in session for people with mental health issues. They meet on Saturdays.

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.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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.

Other groups meeting regularly include: The National Trust, Solihull Photographic Society, Sans Souci Speakers Club, Solihull and District Beekeepers, Chai and Chat, and some choirs and exercise groups.

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.

During Advent, members of the congregation are asked for monetary donations to work of the Sweet Project which is a social enterprise not-for-profit venture supporting children, families and vulnerable adults.

Members of the congregation also support the Teams4U Shoebox Appeal by providing simple presents which go as Christmas gifts to poor communities in Eastern Europe.

This year’s Church Project raised over £10k for the Matthew Rusike Children’s Home (see section 1.3).

Pastoral visiting has continued with a large team of visitors each of whom goes to see a small number of church members (and some others) each month, partly to deliver a copy of The Messenger. This ensures that people are kept in touch with the Church and allows possible welfare needs to be identified and solutions sought.

One of our lay workers maintains links with local care homes and organises and conducts simple services at these on a regular basis.

1.7 Ministerial Plans for 2024-2025

a. Faith and Spiritual Growth

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

b. Focused Sermons and Guest Speakers

c. Youth and Family Programs

d. Cultural Engagement

e. Practical Support Workshops

f. Expanding Outreach and Welcoming New Members

g. Emphasizing Financial Health and Sustainability

.

These initiatives aim to strengthen integration, foster mutual understanding, and enhance the sense of belonging for both newcomers and long-standing church members. This comprehensive plan focuses on expanding outreach, enhancing community engagement, and fostering spiritual development, ensuring Solihull Methodist Church grows in 2024-2025 while deepening connections within the community.

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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 2024 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 (until 26/02/24), 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 2024

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 2024

2.5 Trustee Training

The 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.

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. Youth Club (ENRG), 6. Men’s Coffee Club, 7. Contact Choir. 8. JMA (Junior Mission for All) 9. Shall We Talk (Support for BNO newcomers) 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 despite an awareness raising campaign which resulted in many members increasing their giving. The loss of members who pass away has been noticeable this year and this has had a significant impact on our income. External lettings have had a 10% increase in charges applied from January but an increased use of the buildings has added further income from this source. Interest rates remained high and interest has resulted in a welcome contribution to overall income. The increased income from lettings and interest rates has allowed us to have a small surplus for the 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, and related costs to Ministers and Family and Community workers. £127,300 was paid in 2023/24 representing 53% of our general fund expenditure.

Energy costs have continued to be high but have remained under a fixed contract and so were budgeted for accurately. The electricity supply contract change in April 24 will mean a lower expenditure on electricity in the coming year. A change of cleaning company has resulted in higher costs but should provide better service moving forward. A finance assistant is also now being paid to assist with bookkeeping, an addition of around £2,600 to this year’s expenditure.

33% (£81,090) 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. This is an increase since last year as work that has been delayed due to Covid is undertaken. 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 2024/25 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 the church is budgeting for a deficit, i.e. expenditure is more than the income. The Ways and Means Committee have made a decision to fund one third of the Family and Youth Worker Salary from General Funds to allow legacy funds to continue over a longer period. The Circuit Assessment has been cut to £110,000 in order to

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

reduce the potential deficit for 2024-25. If lettings income and interest rates continue at a high level we may be able to add to our Circuit Assessment later in the year, as has been done in the past.

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. It has enabled the appointment of a full time Family and Youth 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. A first step has been taken as the church has included one third of the salary in the budget for 24/25. There has also been a Pastoral worker appointed using these Funds. Unfortunately, the first appointee left within the probationary period and the post is currently vacant.

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 2024 General fund reserves (without Model Trust funds) were £124,073. This represents 6.2 months of expenditure.

Model Legacy Unrestricted Fund balance as at 31.08.24 of £109,011 is classed as unrestricted funds.

Designated funds

Balance at 31.08.24 of £160,877 relates to

Details are given in Note 14 of these accounts.

Restricted funds

Balance at 31.08.24 of £22,930 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 2024

Endowment fund

Balance at 31.08.24 of £5,138 is restricted. The accumulated interest (£819 at 31.08.24) is restricted to fund children's and youth work. The capital has been invested in a Managed Fixed Interest Fund through TMCP. The valuation at 31.08.24 was £4,315 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.

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:

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

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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 2024

Section 3: Accounts

3.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2024

Notes to
the
accounts		 General Fund
(Unrestricted)		 Designated
Funds
(unrestricted		 Restricted
Funds
Endowment
Funds		 Total
2023-24		 Total
2022-23
£ £ £ £ £ £
Income
1 Weekly Collections & Standing orders 111,666
111,666
26,897
15
1,444
28,356
2,891
432
200
3,523
15,288
23
15,311		 112,516
2 Gift aidincluding GASDS 32,105
3 Donations 3,615
4 Legacies 16,200
5 Interest andinvestmentincome 2,2a 19,674
186
19,860		 12,521
6 Internalorganisations 34,277
34,277
18,265
18,265
92,092
92,092
869
869		 20,974
7 Other charitable income-collections,
donations & charity fundraising activities		 3,3a 28,345
8 Incomefromuse ofpremises 4,4a 73,570
9 Other Income 5,5a 1,235
10 Total income 269,377 470 54,186 186 324,219 301,081
Expenditure
11 Circuit assessment orshare 127,300
127,300
20,123
36,317
56,440
100
800
15,797
16,697
59,801
979
60,780
21,289
21,289
4,400
4,400
11,474
39
135
12
11,660
2,730
691
6,160
9,581
25,926
25,926		 125,000
12 Salaries,N.I.&PensionCosts 8 25,309
13 Donations to Methodist connexional
Funds and otherCharities		 31,570
14 Propertyrepairs andmaintenance 44,615
15 Insurance, utilities etc 19,204
16 Depreciation 4,400
17 Office expenses including advertising,
marketing & legal requirements eg
copyrightlicence & audit		 6,11 9,158
18 Other expenditure-including Christian
teaching, worship, activities and fund
raising costs		 13,905
19 Internalorganisations 21,433
20 Total charitable expenditure 247,217 38,826 48,018 12 334,073 294,594
21 Gains/(losses) on monetaryinvestments 2,842
217
3,059
0		 -3,475
22 Gains/(losses) on investment properties 0
23 Net income/(expenditure) 25,002 -38,356 6,167 391 -6,796 3,011
24 Transfers between funds -99,540
99,540
0
0		 0
25 Othergains/(losses) 0
26 Net movement in funds -74,538 61,184 6,167 391 -6,796 3,011
27 Total funds broughtforward 4,505,223
99,693
16,763
4,747
4,626,426		 4,623,415
28 Total funds carried forward 4,430,685 160,877 22,930 5,138 4,619,630 4,626,426
For information only
Moneyreceived and passed ontoExternalOrganisations		 2024 2023
Balance broughtforwardfrom last year 0 190
Money/Gifts etc- receivedfor ExternalOrganisations 5,279 2,858
Money/Gifts etc-passed toExternalOrganisations 4,205 3,048
Balance carried forward 1,074 0

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

3.2 Balance Sheet as at 31 August 2024

SOLIHULL METHODIST CHURCH

Balance Sheet as at 31 August 2024

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accounts|General Fund
(Unrestricted)|Designated
Funds
(Unrestricted)|Restricted
Funds|Restricted
Endowment
Funds|Totals
2024|Totals
2023|| ||||£|£|£|£|£|£|| ||||||||||| ||Fixed Assets||||||||| ||Churchbuildings &Equipment
~~|r~~
~~rt—“‘i‘iLS~~|9
~~rt—“‘i‘iLS~~|4,197,600
~~nlC|Yffff,~~|~~C|Yffff,~~|~~C|Yffff,~~
~~|~~||4,197,600
~~rT~~|4,202,000
~~rT~~|| ||Investment properties
~~|r~~
~~rt—“‘i‘iLS~~|~~rt—“‘i‘iLS~~|~~nlC|Yffff,~~
~~I~~|~~C|Yffff,~~
~~I~~|~~C|Yffff,~~
~~|~~||0
~~rT~~|0
~~rT~~|| ||Investments
~~|r~~
~~rt—“‘i‘iLS~~
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|10
~~rt—“‘i‘iLS~~
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~nl C|Yffff,~~
~~nD~~
~~I~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~C|Yffff,~~
~~nD~~
~~I~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~C|Yffff,~~
~~|~~
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|4,315
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC(NWO~~|4,315
~~rT~~
~~nD~~
~~(NWO~~|77,276
~~rT~~
~~nD~~
~~(NWO~~|| ||Total fixed assets
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|4,197,600
~~nD~~
~~I~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|0
~~nD~~
~~I~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|0
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|4,315
~~nD~~
~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC(NWO~~|4,201,915
~~nD~~
~~(NWO~~|4,279,276
~~nD~~
~~(NWO~~|| ||~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC~~|~~T”~‘“‘SCSOSOSO;C;C;COC”CSSSCOCSC‘RNNWCN’”-—C-«dNSC“C‘(BiCLCNC(NWO~~|~~(NWO~~|~~(NWO~~|| ||Current Assets||||||||| ||Debtors and prepayments|12
~~ee~~|44,306
~~ee~~|~~ee~~|321
~~ee~~|~~ee~~|44,627
~~ee~~|44,215|| ||Trustees for Methodist Church
Purposes-(TMCP)-Model Trust
~~ee~~|~~ee~~
~~ee~~|109,011
~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|109,011
~~ee~~
~~ee~~|117,975
~~ee~~|| ||TMCP|~~ee~~
~~es~~|~~ee~~
~~es~~|~~ee ~~
~~eee~~|~~ee ~~
~~es~~|4
~~ee ~~|4
~~ee~~|4|| ||Central Finance Board Deposits
~~es~~|~~es~~
~~es~~
~~rn~~|77,312
~~es~~
~~es~~|160,877
~~es~~
~~eee~~
~~Ce~~|16,160
~~es~~
~~es~~
~~Ce~~|819
~~es~~
~~Ce~~|255,168
~~es~~|177,152
~~es~~|| ||CashatBankandin hand
~~Rs~~|12
~~es~~
~~Rs~~
~~rn~~|17,955
~~es ~~
~~Rs~~|~~eee ~~
~~Rs~~
~~Ce~~|~~es~~
~~Rs~~
~~Ce~~|~~Rs~~
~~Ce~~|17,955
~~Rs~~|4,625
~~Rs~~|| ||-Other- InternalOrganisations
~~Rs~~
~~ss~~|12
~~Rs~~
~~rn~~
~~ss~~
~~es~~|~~Rs~~
~~ss~~|~~Rs~~
~~Ce~~
~~ss~~
~~CC~~|17,990
~~Rs~~
~~Ce~~
~~ss~~
~~CC~~|~~Rs~~
~~Ce~~
~~ss~~
~~CC~~|17,990
~~Rs~~
~~ss~~
~~CC~~|9,639
~~Rs~~
~~ss~~|| ||Total current assets
~~ss~~
~~es~~|~~ss~~
~~es~~
~~es~~|248,584
~~ss~~
~~es~~|160,877
~~ss~~
~~es~~
~~CC~~|34,471
~~ss~~
~~es~~
~~CC~~|823
~~ss~~
~~es~~
~~CC~~|444,755
~~ss~~
~~es~~
~~CC~~|353,610
~~ss~~
~~es~~|| ||Current liabilities|~~es~~||~~CC~~|~~CC~~|~~CC~~|~~CC~~||| ||Creditors & accruals (due in
under 1year)|13|15,500||11,541||27,041|6,461|| ||Grantspayable within 2022-23||||||0|0|| ||Total current liabilities||15,500|0|11,541|0|27,041|6,461|| ||Net current assets/liabilities||233,085|160,877|22,930|823|417,715|347,149|| ||||||||||| ||Total assets less current
liabilities||4,430,685|160,877|22,930|5,138|4,619,630|4,626,425|| ||||||||||| ||Long term liabilities
(due after more than one year)|Long term liabilities|||||||| ||Grants payable after 2022-23||||||0|0|| ||Loans to the Church||||||0|0|| ||||||||0|0|| ||Total Net Assets||4,430,685|160,877|22,930|5,138 |4,619,630 |4,626,425|| ||||||||||| ||||||||||| ||Funds of the Church|14|||||||| ||General Fund (Unrestricted)||4,430,685||||4,430,685|4,505,222|| ||DesignatedFunds (Unrestricted)|||160,877|||160,877|99,693|| ||Total Unrestricted Funds||||||4,591,562|4,604,915|| ||RestrictedFunds||||22,930||22,930|16,763|| ||Endowment Funds|||||5,138|5,138|4,747|| ||Total Funds||4,430,685|160,877|22,930|5,138|4,619,630|4,626,425*|| ||||||||||| ||The financial statements were approved and authorised for issue bythe Church Council on ..10/02/2025...............||||||||| ||Signed on behalf of the board of Trustees||||||||| ||||||||||| ||||||||||| ||||Chairperson||Caroline Hinchliffe - Church Treasurer|||||

The financial statements were approved and authorised for issue by the Church Council on ..10/02/2025............... Signed on behalf of the board of Trustees

Chairperson Caroline Hinchliffe - Church Treasurer

17 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

3.3 Notes to the accounts for the year ending 31/08/24

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.

18 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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 considered for capitalisation by the Ways & Means committee if they can be used for more than one year, and individually cost at least £2,500. (Fixed by Ways & Means committee Sept 2024)

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.

19 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2024

2. Interest & Investment
Income
Central Finance Board
Bank Account CAF A/c
Dividends/Interest -TMCP-
Corporate Bond/TIF £4
TMCP - Interest on Model
Trust Legacy
2a. Interest & Investment
Income
Central Finance Board
Bank Account CAF A/c
Dividends/Interest -TMCP-
Corporate Bond/TIF £4
TMCP - Interest on Model Trust
Legacy
3. Other Charitable
Income
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
2024
Total
£
£
£
£
10,256
10,256
146
146
1,114
186
1,304
8,158
8,158
19,674
0
0
186
19,864
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
2024
Total
£
£
£
£
£
0
18,265
18,265
0
0
18,265
0
18,265
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
£
5,000
5,000
23,345
23,345
0
0
28,345
0
28,345
General
Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
66,905
66,905
10,527
10,527
13,249
13,249
1,411
1,411
92,092
92,092

20 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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
Sales
Miscellaneous receipts
Total
5a. Other Income
Sponsorship of Church magazine
Sale of Projector
Miscellaneous receipts
Total		 General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2023
Total
£
£
£
£
52,559
52,559
9,626
9,626
10,831
10,831
805
805
73,820
73,820
General Fund
Unrestricted
Designated
Funds
Restricted
Funds
Endowment
Funds
2024
Total
£
£
£
£
100
100
0
0
769
769
869
0
869
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

21 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

This
year
2024		 Last
year
2023
6. Fees for examination or audit of the
accounts
Independent examiner’s or auditors' fees for reporting on the
accounts		 £ 2,880 2,760
Other fees (eg: advice, accountancy services) paid to the
independent examiner or auditor		 £ 0 0
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:
£		 _ _
Number of trustees who were paid expenses
There were no trustees who were paid
expenses
Total amount paid £
8. Paid employees
Staff Costs paid during the year were:
Gross wages, salaries and benefits in
kind		 £ 49,775 22,433
Employer’s National Insurance costs £ 3,689 1,430
Pension costs £ 2,658 836
Pension accrual £ 475
Salary admin.costs- Apprentice Levy &
Payroll administration costs		 £ 318 135
Total staff costs £ 56,440 25,309
Average number of staff employed
during theyear were:		 2 1
No employee received total employee benefits (excluding employer pension costs) of more
than £60,000 (€70,000) upwards.

22 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2024

9. Tangible Fixed Assests.

(General Fund Unrestricted)

----- Start of picture text -----
Church (non Other non Investment Other fixed Fixtures, Payments on
investment) investment properties assets fittings and account and
land and land and (land and including equipment assets under
buildings buildings buildings) pipe organ construction
Total
Cost or valuation £ £ £ £ £ £ £
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 21,996 21,996
Depreciation charge for year 4,400 4,400
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 26,396 26,396
Net book value
Brought forward 3,697,000 - - 415,000 90,000 - 4,202,000
Carried forward 3,692,600 - - 415,000 90,000 - 4,197,600
----- End of picture text -----

23 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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. These were sold during the year with proceeds entering the Trustees Interest Fund.

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. This investment was merged into the TMCP Manged Fixed Interest Fund during the year.

Change in investment values

----- Start of picture text -----
£ £ £
Unrestricted Endowment Total of
Fund Fund Investments
Carrying (market) value at beginning of year 73,178 4,098 77,276
Add: additions to investments at cost
Less: disposals at carrying value 76,020 76,020
N et gain/-loss on revaluation 2,842 217 3,059
Carrying (market) value at end of year 4,315 4,315
----- 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:
2024
2023
Expiring within 1 year
117
Between 2 and 5 years
117
During the year 2023/24 £117 was expensed through the SoFA in relation to this operating lease
A new 5 year lease was taken out on a Ricoh phocopier/scanner commencing 01/12/2023
Committed to be paid:
2024
2023
Expiring within 1 year
472
Between 2 and 5 years
1534
2006		 2024
2023		 2024
2023
117
117
472
1534
2006

During the year 2023/24 £354 was expensed through the SoFA in relation to this operating lease

24 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2024

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 HSBC
Bank balance held in CAF
Bank
(£464 in transit)
Total Cash at Bank		 This year
2024
£
27,500
3,037
14,091
44,628
17,955
17,955		 Last year
2023
£
30,000
2,880
11,335
44,215
654
17,955 3,971
17,955 4,625
Internal Organisations Opening
balance
01/09/23		 Receipts Payments Net
Receipts/
Payments		 Closing
balances
31/08/24
SMASH 6868 9157 9563 -406 6,462
Pushchair Club 1059 1568 1254 314 1,373
Soupa Talks 913 6633 6373 260 1,173
Badminton 63 845 850 -5 58
Men's Coffee 41 1701 1682 19 60
Contact Choir 695 500 850 -350 345
Shall We Talk 13362 4843 6033 8,519
Junior Mission for All (JMA) 511 511
TOTAL 9,639 34,277 25,926 5,865 17,990

13. Analysis of current liabilities and long term creditors

Trade Creditors
Accruals
Agency Collections		 This year
2024
£
21,762
4205
1074
27,041		 Last year
2023
£
21,762 2,341
4205 4120
1074
27,041 6,461

25 | P a g e

SOLIHULL METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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 4,505,222 269,377 247,217 -99,540 2,842 4,430,685 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 31.08.24 of
£109,015.42 which is classed as unrestricted
Funds
Totals 4,505,222 269,377 247,217 -99,540 2,842 4,430,685
Designated
Unrestricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Youth and Family
Worker		 24,232 33,411 75,000 65,821 To fund new salaried worker for young
people & families
Pastoral Worker 3,150 34,000 30,850
Tofundnewsalaried pastoral worker
Youth & Children's 3,919 447 1,175 3,191 For Youth & Children's work.
Legacies Unrestricted 19,904 23 346 19,581 Fund combining R. Bywell, B. Ellis & M. Bryan
and any unrestricted legacies.
Streaming Online
Services and		 9,501 634 8,867 Small adjustments to current scheme.
Remaining funds any electronic upgrades.
Small mission projects
Fund		 4,795 110 4,685 Provision for small mission/community projects
Property Reserve Fund 37,342 -9,460 27,882 Unspent property budget c/fwd to next year.
Totals 99,693 470 38,826 99,540 160,877
Restricted Funds
Fund Name Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Church Internal
Organisations		 9,639 34,277 25,926 17,990 Social, Learning & Devotional Groups within the
Church. Detailed breakdown Note 12
Easter Offering 337 337 Collection for the Methodist church world
mission fund
YouthClub/ENRG 348 580 442 486 Activities fund for Youth Club
Fellowship Lunch &
CateringFund		 1,674 1,460 1,614 1,520 Catering at Church events such as Church
lunches etc
Green Church Fund 484 506 447 -214 329 Promoting a greener Church & Community
Benevolence Fund 1,562 4,753 3,342 -650 2,323 To respond to appeals/emergencies/natural
disasters for help both local & international
Shall We Talk 2,486 725 3,211 Group supporting BNO families relocating from
HK
NetZero 212 125 162 175 To support carbon offsetting
Sweet Project 230 637 760 107 Works with children, families and vulnerable
adults to provide protection, safeguarding,
empowerment, problem-solving skills and
support.
Church Project Fund
2023/24		 8,370 11,503 3,133 0.07 Supporting the Matthew Rusike Children's
Home
Building4 Hope 129 129 Finalpayment topreviousyearsproject.
Church Christmas Card
Donations		 2,415 145 -2,270 Donations received for entry in Church
Christmas card and money raised given to the
Church Project
Totals 16,763 54,185 48,018 22,930
Endowment Funds
Restricted Fund
Name		 Opening
Balance		 Income **Expenditure ** Transfers Revaluation
gains/losses		 Closing
Balance		 Fund Purpose
Lambert Youth Bequest 4,747 186 12 217 5,138 Youth work
Totals
4,747
186
12
217
Total of all funds		 4,747 186 12 217 5,138.06
4,619,630
Reasons for transfer between funds

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

26 | P a g e

SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION

For the year ended 31[st] August 2024

15. Related party transactions

----- Start of picture text -----
2023/24
Name of related Relationship Description of Income from Payments to Loans to / Amounts owed
party transaction related party related (from) related by / (to) related
during the party during party during party as on 31-
year the year the year Aug-2021
£ £ £ £
Birmingham One of the churches Annual
Circuit within the Donation/
127,300
from General Birmingham Circuit Assessment
fund
from Easter Methodist 337
Offering Fund World Mission Connexional Fund Collection made
Fund
Donation to
from Methodist Connexional Fund 650
work in Sri Lanka
Benevolence Ministers
Fund Housing Society
Total 0 128,287 0 0
2022/23
Name of related Relationship Description of Income from Payments to Loans to / Amounts owed
party transaction related party related (from) related by / (to) related
during the party during party during party as on 31-
year the year the year Aug-2022
£ £ £ £
from General Birmingham One of the churches Annual 125,000
fund Methodist within the Donation/
Circuit Birmingham Circuit Assessment
from Easter Methodist 366
Offering Fund World Mission Connexional Fund Collection made
Fund
All We Can Donations for 2,500
(Methodist Ukraine,
Relief & Dev Turkey/Syria
Connexional Fund
from Fund) earthquake
Benevolence appeals and an
Fund unassigned gift.
from Methodist
Benevolence Ministers Connexional Fund Donation 500
Fund Housing society
Total 0 128,366 0 0
----- End of picture text -----

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

Appendix A

CHURCH COUNCIL MEMBERSHIP

MINISTER(S) Rev Molly Chitokwindo (Also Superintendents of Circuit - Rev Farai Mapamula, Rev Cleopas Sibanda) COMMUNITY WORKER Mrs Diane Webb CHURCH STEWARDS Mrs Karen J. Robertson (until 28.04.24), Mr Peter J. Austin (until 28.04.24), Mrs Elizabeth J. Pickles, Mr Glen Mullineux Mrs Alison Faulkner, Mr Ade Gbadebo (from 28.04.24), Mrs Yan Yeung (from 28.04.24), Mrs Jacki P. Lancaster (from 28.04.24), Mrs Christine M Burr (from 28.04.24).

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

Mrs Abi R Godfree (Children, youth and family worker) 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) Mr Jonathan Tuckey (Property Committee Officer) Mr Richard G. Burr (Property Committee Representative) Mr Lawrence J. Day (Health & Safety Officer) Mrs Jane Garnett (Young Church Council) Mrs Pamela M. Beattie (Catering Committee Representative) Mrs Marjorie A. Roper (Churches together in Solihull) Mrs Sue K. Kelley (Greener Church Representative) Mrs Fiona Beadle (Church Life and Mission Committee) Mr Peter A. Farndon (Worship Committee Representative) REPRESENTATIVES ELECTED BY THE GENERAL CHURCH MEETING Mr Ian R Hancock (from 28.04.24), Mrs Cathy Coleman Mr Alan Faulkner Mrs Sian L. Musgreave-Spiby Mr Andrew D. Hunt Mrs Deborah M Install Mrs Karen J Handford (from 28.04.24), Mr Peter J Austin (from 28.04.24), Mrs Sandra Ker (until 28.04.24), Mrs Karen Robertson (from 28.04.24), Mrs Ann M. Polson Mr Roger Wellings Mrs C. Joy Wadsworth (until 28.04.24), Mr Derek R. Giles Mrs Judy A. Lingard Mr Graham S. Mackenzie Mrs Judith Farndon (from 28.04.24), Mrs Susan V Bates (until 28.04.24). CIRCUIT STEWARD REPRESENTATIVE Mrs Sharon Clutterbuck (until 28.04.24).

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2024 have been prepared from the records of the Church and that they include all funds under the control of the Church Council

Signature of Date Treasurer 10/02/2025 ~~Coli Gedo~~ Name and address Caroline Hinchliffe of Treasurer ~~— pT~~ 445 Streetsbrook Road, Solihull, B91 1QZ

Presentation to the Church Council for approval.

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

Signature of the Chair of the meeting Name of the Chair of the meeting Rev. Molly Chitokwindo ~~ee~~ Date of meeting ~~OO~~ 10[th] February 2025

Date of meeting 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 2024

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 2024 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 2024

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

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. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud through designing and implementing appropriate responses and to respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary responsibility of trustees, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Based on our understanding of the charity, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2011, and we considered the extent to which noncompliance might have a material effect on the financial statements. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries and management bias in key accounting judgements and estimates. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to

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SOLIHULL METHODIST CHURCH TRUSTEES’ ANNUAL REPORT TO THE CHARITY COMMISION For the year ended 31[st] August 2024

become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 Chartered Accountants & Registered Auditors 20 Birmingham Road Walsall West Midlands WS1 2LT

Date:

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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