**Registered Charity number 1127744**
# **St Paul’s Methodist Church, Crawley**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2020**
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**St Paul’s Methodist Church, Crawley**
**CONTENTS of the Report of the Trustees and Financial Statements Year Ended 31 August 2020**
Page Reference and Administrative Details .................... 3 Report of the Trustees ............................................ 4 Statement of Financial Activity............................. 11 Balance Sheet ....................................................... 12 Notes to the Financial Statements ....................... 13 Declarations .......................................................... 22 Independent Examiner’s Report .......................... 23
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**St Paul’s Methodist Church, Crawley REFERENCE AND ADMINISTRATIVE DETAILS**
## **Year Ended 31 August 2020**
|**Minister:**|Rev Ralph Ward|
|---|---|
|**Trustees:**|Rev F. Al-Hassan|
||Mrs J. Bower|
||Mr M. Bower|
||Mrs A. Brown|
||Mrs V. Collins|
||Rev M. Cooke|
||Mrs Y. Ellard|
||Mrs D. Ford|
||Mrs S. Ford|
||Mrs B. Gillet|
||Mr R . Gorringe|
||Mrs E. Grant|
||Mrs S. Jones|
||Dr B. Jones|
||Mrs J. Jordan|
||Mr P. Jordan|
||Ms R. Lewis|
||Mrs J. Mason|
||Rev C. McKie|
||Mrs C. Ofield|
||Mr M. Ofield|
||Mr G. Ridgway|
||Rev R. Ward|
|**Full name of the Church:**|St Paul’s Methodist Church|
|**Alternative name:**|Crawley Methodist Church|
|**Registered Charity Number:**|1127744|
|**Principal address**|St Paul’s Methodist Church, Woodfield Road,|
||Northgate, Crawley, West Sussex, RH10 8ER|
|**Independent examiner:**|Yvette How MAAT|
|**Investment Bankers:**|Central Finance Board of the Methodist Church|
Page 3 of 23
**St Paul’s Methodist Church, Crawley REPORT OF THE TRUSTEES**
**Year Ended 31 August 2020**
The Trustees submit their annual report and unaudited financial statements for the year ended 31August 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as amended by the update bulletin (effective 1 January 2015).
## **Objectives and Activities**
## **Objectives**
St Paul’s Methodist Church Mission is to: Unite in Faith, Worship in Faith, Grow in Faith, Share the Good News, Make Disciples, and Serve in Love.
_Note: ‘Faith’ refers to the Christian faith and Good News’ refers to the Gospel of Jesus Christ._
The Church also supports and contributes to the purposes of the Methodist Church which are 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.
## **Activities**
The activities of St Paul’s Methodist Church are designed to meet the objectives of the mission statement and, by doing so, to benefit its members, its congregation and the wider public, by supporting Christians as they seek to worship God and to live out their faith, by sharing the Christian message, by helping those in need, and by working for social justice. A list of the main, regular activities is given below. This list does not include one-off special events. For a fuller description of the activities, please see the church website: www.crawleymethodistchurch.com
## _Activities List_
Sunday Worship Services Choir Messy Church Prayer Meetings Tea Services Loaves and Fishes (Community Café) House Groups Pastoral Visiting Fellowship Groups Friary Lunches Women’s Fellowship Flower Ministry Kings’ Kids and King’s Teens Community Use of the Building Performing Arts Project Fund Raising for others Young Peoples’ Singing Group
Page 4 of 23
**St Paul’s Methodist Church, Crawley REPORT OF THE TRUSTEES**
**Year Ended 31 August 2020**
## **Public Benefit**
The trustees have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives in planning its future activities. In particular, they have considered how planned activities will contribute to the aims and objectives they have set.
## **Achievements and Performance**
## **Senior Steward’s report**
The first half of this year continued in positive and encouraging ways. Attendance at services averaged around 70 as in the previous year. Music plays an important part in our services with new hymns and songs being introduced to the congregation by the choir and the Young People’s Singing Group, both of which continued to flourish. Children and young people are actively involved in our worship through singing, reading the bible and organising monthly collections of loose change from the congregation which contributes to the church building fund.
Sadly, we recognised that our monthly Messy Church sessions would have to cease. Most of the volunteer leaders and helpers were in their 70s and 80s and increasing ill-health and infirmity meant that we could no longer run the sessions. With insufficient younger volunteers coming forward to continue Messy Church, monthly informal afternoon services were introduced in February with familybased Messy Church style activities, a short worship session and tea for all. In March this took the form of a concert involving the Performing Arts Project, Young People’s Singing Group and choir. It was followed by worship led by our minister and was very well received by the congregation.
The Friday evening Performing Arts Project continued to offer instrumental and singing lessons and expanded its activities with a course on the effective use of the speaking voice aimed at people presenting the bible readings during Sunday services and taking part in dramatic performances. This group performed a short drama on Advent Sunday. Another new course on lighting techniques was also started. We began to see successful outcomes; an adult student learning to play drums became the regular drummer with the worship band on Sundays, the Young People’s Singing Group was invited to perform at Horley Methodist Church’s Christmas Tree Festival, parents waiting for their children during the activities got to know each other better and enjoyed playing badminton and table tennis together in the sports hall. Some new volunteers came to help supervise the youngest children and themselves appreciated the Christian fellowship on offer on Friday evenings at St Paul’s.
Room lettings and the Loaves and Fishes café continued to bring the local community onto the premises so fulfilling our promise to serve our community in Christian love and share the Gospel of Christ. Both activities contributed significantly to the finances of the church until they ceased when the Coronavirus lockdown was imposed in March.
Monthly Coffee Stops were held from September 2019 until February 2020 to raise funds for various national and local charities.
Sunday lunches for people in need have for many years been catered by a team from St Paul’s at the Friary in Crawley town centre on the second Sunday of alternate months serving about 40 people at each session. Unfortunately, the Friary had to stop providing premises for these meals so this outreach activity has ceased.
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**St Paul’s Methodist Church, Crawley**
**REPORT OF THE TRUSTEES**
**Year Ended 31 August 2020**
Action for Children and Methodist Homes have been supported by St Paul’s for many years. From September-December 2019, £621.09 was raised for Action for Children and £217.30 for Methodist Homes.
The 15th of March saw our last service in the church before the Coronavirus lockdown was imposed and the building was closed down. Our congregation badly missed celebrating Mother’s Day on 22nd March and later the traditional Easter services. From 22[nd] March Rev Ralph Ward began delivering services, live-streamed on Facebook, to the congregations of St Paul’s and the other church in his care, Trinity Church, East Grinstead. He also streamed Bible studies from his home on Wednesday afternoons. Both very successfully attracted viewers from the regular congregations and from wider afield. These initiatives, along with a new weekly newsletter sent by email and social media to the congregation, with paper copies posted to members without internet access, and many contacts between church members by phone and email, successfully kept the church community informed, supported and connected together during this most difficult of times.
Joyce Jordan, St Paul’s Senior Steward
## **Financial Review**
## **Overview**
The year began well with better than predicted income and on-target expenditure in mission critical areas. This continued until March when the Corona virus pandemic started to have a major impact on the Church finances. The Church building was closed, and all the normal Church activities were cancelled, from the start of the lockdown in March and throughout the remainder of the financial year. This situation reduced both income and expenditure and the outcome was an end of year surplus of £3,300 in the General Fund and a surplus of £4,507 in designated funds.
The Church was able to use the closure as an opportunity to carry out several building repair, redecoration, and refurbishment projects. Some of these projects made parts of the building unusable while the work was in progress and would have resulted in loss of lettings income if the building had been open.
A legacy of £418,438 was received in November, which will enable the Church to repair the Sanctuary roof and carry out major refurbishments to the building. Thus, the legacy puts the Church in a much stronger position in terms of its long-term viability in the current building.
The next financial year may prove more challenging as the Church begins to reopen and return to normality. During a full closure, when all activities cease and the building is closed, the loss of income and the saving in expenditure tend to balance out. However, when the building re-opens and activities resume, the income generated may not cover the costs incurred. This will depend on the extent to which the Coronavirus pandemic, and the measures to control it, affect income streams such as lettings, the Loaves and Fishes Café, and donations made at services. However, the end of year surplus leaves the Church with healthy reserves and in a strong position to cope with the challenges ahead.
The declining trend in active membership remains an issue and if it is not reversed, income from pledges, offerings and donations will continue to drop and the Church will have a shortage of volunteers to run the mission critical activities. The Church’s highest priority is to grow the church by sharing the gospel and making disciples.
Page 6 of 23
**St Paul’s Methodist Church, Crawley**
**REPORT OF THE TRUSTEES**
**Year Ended 31 August 2020**
## **Income and Expenditure**
Most of the Church’s income is from Pledges, Offerings and Donations, and from Property Lettings.
Pledges are normally paid by bank standing order or by enclosing cash or cheque in a pledge envelope and putting this into the collection made at services. It was helpful that some people switched from envelopes to standing order during the closure. However, there remained an overall loss of pledge income because some envelope pledges were not received. There were no loose cash offerings during the closure. The General Fund total from Pledges and Offerings was £3,377 less than the previous year and £2,936 below the budget prediction.
Income from lettings was very promising in the period prior to the closure and well above budget predictions. Lettings stopped during the closure and this resulted in a significant loss of income. The income from lettings was £6,198 less than the previous year and £6,105 below the budget prediction. Without the excellent early performance, the loss of lettings income would have been much greater. The strategy of maximising lettings income to strengthen the financial position, which has been pursued in recent years, has put the Church in a much better position to withstand the financial impact of the pandemic.
The Loaves and Fishes Café was not operational during the closure and this reduced both the yearly income and expenditure. The Café gross surplus was £1,691 less than the previous year and £1,084 below the budget prediction. The Café expenditure shown in the accounts does not include the cleaning and the energy and other utility costs of running the Café, but the surplus was sufficient to cover these additional costs.
Most of the expenditure is incurred on the Circuit Assessment (used by the Circuit to pay Ministers’ stipends and related costs, and to pay the District Assessment); the costs of running the Church building (maintenance, cleaning and lettings salaries, energy and other utilities, etc.) and the costs of running the Church’s activities.
Circuit Assessment and building maintenance expenditure was in line with budget predictions. Expenditure on cleaning and lettings salaries were reduced through furloughing under the Government scheme. There were also significant savings on energy and other utility costs during the period in which the building was not in use.
Overall, General Fund income was £18,563 less than the previous year and £11,358 below the budget prediction and General Fund expenditure was £13,937 less than the previous year and £14,568 below the budget prediction. The impact of the Coronavirus was the cause of these significant variations.
At the end of the year there was a General Fund surplus of £3,300, which was £3,210 above the budget prediction and £4,626 less than the previous year.
## **Assets**
No new assets were added during the financial year. The building has been revalued in accordance with the accounting policy.
## **Funds and Reserves**
The General Fund reserves of the Church (i.e. the net current General Fund assets) at 31[st] August 2020 were £73,504., which is in line with the reserves policy.
At 31[st] August 2020 the total net current assets of all the Church funds was £515,908 and the total of all the Church funds (i.e. including fixed assets) was £4,976,386.
Page 7 of 23
**St Paul’s Methodist Church, Crawley**
## **REPORT OF THE TRUSTEES**
## **Year Ended 31 August 2020**
## **Going Concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern **.**
## **Future Plans**
We plan to worship and serve God, and to share His love with the community, by continuing to pursue the vision expressed in our mission statement.
Our priorities for the year ahead include church growth, fellowship, human resources, and building improvements to our building.
Our aim is to:
- grow the church by sharing the gospel and making disciples
- engage more people in fellowship based on Bible study, prayer, mutual support and encouragement
- address our growing shortage of human resources
- make our buildings fit for purpose
We are seeking to follow where the Holy Spirit leads and at this stage we plan to pursue the following strategies:
- promote more widely all that St Paul’s offers through a variety of advertising media and methods including social media and invitation by the congregation.
- make worship more accessible, welcoming, relevant and engaging, particularly for those who are unfamiliar with Church
- expand and enhance the provision for children and young people
- expand and extend the Performing Arts project
- expand and enhance the Fellowship Groups and further develop fellowship and pastoral support
- maximise human resources by prioritising, recruiting, succession planning
- replace the Sanctuary roof
- refurbish the Sanctuary and other parts of our building
We also plan to continue running all the activities listed in the activities section of this report.
Page 8 of 23
**St Paul’s Methodist Church, Crawley**
**REPORT OF THE TRUSTEES**
## **Year Ended 31 August 2020**
## **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 Constitutional Practice and Discipline of the Methodist Church (CPD) by order of the annual conference.
The members of St Paul’s Methodist Church Council are the Charity Trustees, membership being made up of church office holders, Minister, and representatives appointed by the Church at the General Church Meeting (the Church’s Annual General Meeting).
Day to day management of the church is undertaken by the Church Leadership Team together with the Minister. The Leadership Team is appointed by the Church Council.
A Finance Scrutiny Committee appointed by the Leadership Team, including at least two members from outside the Leadership Team, carried out in-depth scrutiny of the church finances.
## **Basis of preparation and legal framework**
The Charity’s annual report and accounts for the year ended 31 August 2020 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRSSE) 2015
## **Trustee Training**
A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to the Church Trustees at various meetings and / or training sessions.
## **Related Parties**
The Church is part of the Redhill and East Grinstead Circuit which is part of the South East District and is also accountable to the Methodist Conference.
The internal organisation(s) linked to this church are:
St Paul’s Methodist Church Women’s Fellowship
## **Risk Management**
The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded.
Income and Expenditure is being monitored in total and is compared with the approved annual budget on a quarter yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.
## **Safeguarding**
St Paul’s Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches.
St Paul’s Methodist Church commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.
Page 9 of 23
**St Paul’s Methodist Church, Crawley**
## **REPORT OF THE TRUSTEES**
## **Year Ended 31 August 2020**
## **Reserves Policy**
The General Reserves Policy for the Church is to hold a minimum sum equivalent to 6 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the church building and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full expenses including the assessment payable to the Circuit.
## **Investment Policy**
A low risk liquid position is maintained. The Deposit Fund administered by the Central Finance Board of the Methodist Church is utilised to deposit any funds surplus to immediate requirements.
## **Exemptions from Disclosure**
There are no exemptions from disclosure.
## **Funds held as custodian trustee on behalf of others**
The Church holds no funds as a custodian trustee on behalf of others.
Page 10 of 23
**St Paul’s Methodist Church, Crawley STATEMENT OF FINANCIAL ACTIVITY**
## **Year Ended 31 August 2020**
||**Notes**|**Unrestricted**|**Designated**|**Restricted**|**Total**|**Prior year**|
|---|---|---|---|---|---|---|
|||**funds**|**funds**|**funds**|**funds**|**total funds**|
|**_Income and endowments from:_**|||||||
|Donations and legacies|4||||||
|Pledges and offerings||47,164|—|—|47,164|50,561|
|Donations||2,170|3,050|—|5,220|7,247|
|Gift Aid tax refunds||11,227|800|—|12,027|11,757|
|Legacies||—|—|418,438|418,438|—|
|Income from charitable activities|5||||||
|Fund raising||27|162|—|188|390|
|Loaves and Fishes||4,849|—|—|4,849|7,591|
|Traidcraft||—|—|—|—|850|
|Other charitable activities||312|—|—|312|631|
|Other trading activities|6||||||
|Lettings||33,895|—|—|33,895|40,093|
|Investments|7|448|185|2,373|3,006|529|
|Other income|8||||||
|Internal organisations||—|551|—|551|807|
|Miscellaneous income||—|—|—|—|510|
|**Total income**||**100,092**|**4,747**|**420,811**|**525,650**|**120,965**|
|**_Expenditure on:_**|||||||
|Salaries, NIC and pension costs|9|12,219|—|—|12,219|14,101|
|Circuit Asessment||39,000|—|—|39,000|42,500|
|Maintenance of Church buildings & property|12|24,257|—|11,320|35,577|23,223|
|Utilities (insurance, energy, water, etc)|13|11,811|—|—|11,811|12,749|
|Internal Organisations||—|240|—|240|484|
|Grants and Donations|14|90|—|—|90|465|
|Loaves and Fishes||1,433|—|—|1,433|2,484|
|Traidcraft||—|—|—|—|850|
|Other expenditure|15|7,982|—|—|7,982|14,478|
|**Total expenditure**||**96,792**|**240**|**11,320**|**108,352**|**111,332**|
|**Net income / (expenditure) resources before**|**transfer**|**3,300**|**4,507**|**409,491**|**417,298**|**9,632**|
|**_Transfers_**|||||||
|Gross transfers between funds - in||—|—|—|—|500|
|Gross transfers between funds - out||—|—|—|—|(500)|
|**_Other recognised gains / losses_**|||||||
|Gains / losses on investment assets|16|113,044|—|—|113,044|183,230|
|Gains on revaluation, fixed assets, charity's own use||—|—|—|—|—|
|**Net movement in funds**||**116,344**|**4,507**|**409,491**|**530,342**|**192,862**|
|**_Reconciliation of funds_**|||||||
|**Total funds brought forward**||**4,417,638**|**28,406**|**—**|**4,446,044**|**4,253,181**|
|**Total funds carried forward**||**4,533,982**|**32,913**|**409,491**|**4,976,386**|**4,446,044**|
_Note: Components may not sum to totals because of rounding to the nearest pound_
Page 11 of 23
**St Paul’s Methodist Church, Crawley**
## **BALANCE SHEET**
## **Year Ended 31 August 2020**
||**Notes**|**General**|**Designated**|**Restricted**|**At 31/08/2020 At 31/08/2019**|**At 31/08/2020 At 31/08/2019**|
|---|---|---|---|---|---|---|
|||**Fund**|**Funds**|**Funds**|||
||||||**£**|**£**|
|**_Fixed assets_**|||||||
|Tangible assets|16|4,460,478|—|—|4,460,478|4,347,434|
|**Fixed assets**||**4,460,478**|**—**|**—**|**4,460,478**|**4,347,434**|
|**_Current assets_**|||||||
|Debtors|17|1,193|—|—|1,193|11,105|
|Cash at bank and in hand|17|69,269|32,913|415,370|517,552|92,325|
|**Current assets**||**70,462**|**32,913**|**415,370**|**518,745**|**103,429**|
|**_Liabilities_**|||||||
|Creditors: Amounts falling due in one year|18|(3,042)|—|5,878|2,837|4,819|
|**Net current assets less current liabilities**||**73,504**|**32,913**|**409,491**|**515,908**|**98,610**|
|**Total assets less current liabilities**||**4,533,982**|**32,913**|**409,491**|**4,976,386**|**4,446,044**|
|**Total net assets less liabilities**||**4,533,982**|**32,913**|**409,491**|**4,976,386**|**4,446,044**|
|**_Represented by_**|21||||||
|**_Unrestricted_**|||||||
|Unrestricted - General fund||4,533,982|—|—|4,533,982|4,417,638|
|**_Designated_**|||||||
|Designated - Hymn Book Fund||—|100|—|100|100|
|Designated - Outreach Hospitality||—|510|—|510|510|
|Designated - Redevelopment & Refurbishment||—|31,829|—|31,829|27,651|
|Designated - Benevolence||—|28|—|28|11|
|Designated - WF - Internal Organisation||—|446|—|446|135|
|**_Restricted_**|||||||
|Restricted - Redevelopment & Refurbishment||—|—|409,491|409,491|—|
|**Funds of the church**||**4,533,982**|**32,913**|**409,491**|**4,976,386**|**4,446,044**|
_Note: Components may not sum to totals because of rounding to the nearest pound_
Page 12 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS**
**Year Ended 31 August 2020**
_In the following notes the components of tables may not sum to totals because of rounding to the nearest pound_
## **1. Basis of accounting**
The financial statements have been prepared under the Charities Act 2011 in accordance with the 2015 version of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (FRS 102) as amended by the update bulletin (effective 1 January 2015).
## **2. Funds**
The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. Details of each material fund are disclosed in note 21. Any funds may be represented by more than just cash.
## **3. Accounting policies**
## **Basis**
These accounts have been prepared on the basis of historical cost, except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church’s financial position and activities.
## **Income**
Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
## **Expenditure**
This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation 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.
## **VAT**
Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.
## **Tangible fixed assets for use by the Church**
These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown at cost, based on the insurer’s valuation.
Page 13 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2020**
## **Depreciation**
Assets having an initial cost of £1,000 or less are written off in full in the year of acquisition. Furniture and Fittings of a durable nature having an initial cost greater than £1,000 are depreciated at the rate of 10% per annum on a straight-line basis. Computer and Electronic equipment having an initial cost greater than £1,000 are depreciated at 25% per annum on a straight-line basis.
## **Investment Properties**
Investment properties - no property is currently deemed to not be held for the long-term purposes of the charity.
## **Investments**
Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable. Any gains or losses on revaluation at the year-end are shown in the SOFA.
## **Debtors and Prepayments**
Debtors include outstanding lettings invoices in August.
## **Creditors**
Creditors include outstanding items relating to utilities, telephones, etc. in August **.**
## **Volunteers**
A certain amount of time is expended on the charity's activities, which is donated free of charge. lt is not possible to quantify the value of time given and accordingly it is neither recorded as donated income or as expense in the financial statement.
## **4. Donations and legacies**
|**haritable activities**
Envelope Scheme - Pledges
Offering - Loose Cash
Donations
Contributions From Ext Orgs
Tax Reclaimed On Gift Aid
Legacies
**_Donations and legacies Totals_**
Other Fund Raising
Loaves & Fishes
Traidcraft Sales
Catering
Fees - Weddings, Funerals etc
Refreshments At Services
**_Income from charitable activities_**
**_Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
45,428
—
—
45,428
48,365
1,737
—
—
1,737
2,196
1,945
3,050
—
4,995
6,322
225
—
—
225
925
11,227
800
—
12,027
11,757
—
—
418,438
418,438
—|
|---|---|
|||
||60,561
3,850
418,438
482,849
69,565
27
162
—
188
390
4,849
—
—
4,849
7,591
—
—
—
—
850
80
—
—
80
160
—
—
—
—
60
232
—
—
232
411|
|||
||5,188
162
—
5,349
9,462|
## **5. Charitable activities**
Page 14 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 August 2020**
## **6. Other trading activities**
|**nvestment income**
Property Lettings
**_Other trading activities Totals_**
CFB General Dep a/c Interest
CFB Redev Dep a/c Interest
CFB Project Dep a/c Interest
**_Investments Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
33,895
—
—
33,895
40,093|
|---|---|
|||
||33,895
—
—
33,895
40,093
**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
448
—
—
448
354
—
185
—
185
48
—
—
2,373
2,373
128|
|||
||448
185
2,373
3,006
529|
## **7. Investment income**
The Church holds three interest-bearing Methodist Church Central Finance Board (CFB) deposit accounts
1. **CFB General Deposit Account** : used primarily to hold on deposit General and Benevolence funds that are not immediately required.
2. **CFB Redevelopment Deposit Account:** used to hold on deposit Redevelopment and Refurbishment designated funds until they are required
3. **CFB Project Deposit Account:** used to hold on deposit the Redevelopment and Refurbishment restricted funds until they are required.
## **8. Other income**
|**aid employees**
Donations - Internal Organisations
Income - Internal Organisations
Miscellaneous Income
**_Other income Totals_**
Salaries - Cleaners
Salaries - Lettings
Salaries - L&F Cleaners
**_Salaries, NIC and pension costs_**
**_Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
—
—
—
—
250
—
551
—
551
557
—
—
—
—
510|
|---|---|
|||
||—
551
—
551
1,317
**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
7,400
—
—
7,400
9,157
4,819
—
—
4,819
3,790
—
—
—
—
1,154|
|||
||12,219
—
—
12,219
14,101|
## **9. Paid employees**
The Church has two part-time paid employees and the average salary is £6,110 per annum.
Page 15 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2020**
## **10. Paid trustees**
Vanessa Collins, Trustee, is employed as a cleaner and was paid £5,869 during the 2019-20 financial year
## **11. Fees for examination or audit of the accounts**
2018-19 Independent Examination Fee £275 2019-20 Independent Examination Fee £325 (provision)
## **12. Maintenance of Church buildings and property**
|Property Maintenance
Property Redevelopment
Grounds Maintenance
Window Cleaning
Cleaning Materials
Cleaning
**_Maintenance of Church buildings_**
**_and property Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
18,965
—
3,345
22,310
19,097
—
—
5,475
5,475
—
3,219
—
2,500
5,719
2,565
882
—
—
882
795
1,191
—
—
1,191
716
—
—
—
—
50|
|---|---|
|||
||24,257
—
11,320
35,577
23,223|
## **13. Utilities**
|Gas
Electricity
Water
Waste Disposal
Telephone and Broadband
Insurance
**_Utilities (insurance, energy,_**
**_water, etc) Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
2,945
—
—
2,945
3,721
1,572
—
—
1,572
2,626
701
—
—
701
833
823
—
—
823
1,010
608
—
—
608
410
5,162
—
—
5,162
4,148|
|---|---|
|||
||11,811
—
—
11,811
12,749|
## **14. Grants and donations**
|**rants and donations**||
|---|---|
|Gifts & Donations
Benevolence - Disbursements
**_Grants and Donations Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
20
—
—
20
—
70
—
—
70
465|
|||
||90
—
—
90
465|
Page 16 of 23
**St Paul’s Methodist Church, Crawley**
**NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 August 2020**
## **15. Other expenditure**
|**16.**|**Tangible assets**
**This Year (2019-2020)**
Worship Resources
Presentation Bibles, Candles
Choir Expenses
Printing & Stationery
Junior Church & Youth
Performing Arts Project
Benevolence - Friary lunches
Other Catering Expenses
Publicity & Church Growth
Publicity
Messy Church
Church Growth
Web Site development
Property Letting Expenses
Miscellaneous Expenses
Treasurer/Stewardship
Professional Fees
Visiting Preacher Expenses
**_Other expenditure Totals_**|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
1,527
—
—
1,527
7,079
—
—
—
—
13
144
—
—
144
82
317
—
—
317
399
(94)
—
—
(94)
817
2,233
—
—
2,233
—
128
—
—
128
308
—
—
—
—
148
22
—
—
22
2,604
295
—
—
295
—
513
—
—
513
1,171
1,431
—
—
1,431
—
193
—
—
193
191
787
—
—
787
1,127
111
—
—
111
74
75
—
—
75
75
300
—
—
300
345
—
—
—
—
46
7,982
—
—
7,982
14,478
**Church (non-investment)**
**land and buildings**
**Fixtures, fittings, and**
**Equipment**
**Total**
**£**
**£**
£|
|---|---|---|
||**Cost or valuation**
At beginning of the year
Additions
Disposals
Revaluations
Transfers|4,347,434
-
4,347,434
-
-
-
-
-
-
113,044
-
113,044
-
-
-|
||**_At end of the year_**
4,460,478
-
4,460,478||
||**Depreciation and impairments**
At beginning of the year
-
-
-
Disposals
-
-
-
Depreciation
-
-
-
Impairment
-
-
-
Transfers
-
-
-||
||**_At end of the year_**
-
-
-||
||Net book value at beginning of the year
4,347,434
-
4,347,434
**Net book value at end of the year**
**4,460,478**
**-**
**4,460,478**||
Page 17 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 August 2020**
## **Previous Year (2018-2019)**
||**Church (non-investment)**|**Fixtures, fittings, and**|**Total**|
|---|---|---|---|
||**land and buildings**|**Equipment**||
||**£**|**£**|£|
|**Cost or valuation**||||
|At beginning of the year|4,164,204
|-
|4,164,204|
|Additions|-
|-
|-|
|Disposals|-
|-
|-|
|Revaluations|183,230
|-
|183,230|
|Transfers|-
|-
|-|
|**_At end of the year_**|4,347,434|-|4,347,434|
|**Depreciation and impairments**||||
|At beginning of the year|-|-|-|
|Disposals|-|-|-|
|Depreciation|-
|-
|-|
|Impairment|-
|-
|-|
|Transfers|-|-|-|
|**_At end of the year_**|-|-|-|
|Net book value at beginning of the year|4,164,204
|-|4,164,204|
|**Net book value at end of the year**|**4,347,434**|**-**|**4,347,434**|
## **17. Analysis of current assets**
|**_Debtors and prepayments_**|**This year**|**Last year**|
|---|---|---|
|Prepayments|543|4,568|
|Accrued income|(582)|6,536|
|Other debtors|1,231|-|
|**_Total debtors and prepayments_**|**1,193**|**11,104**|
|**_Analysis of cash at bank_**|**This year**|**Last year**|
|Bank balance held in HSBC Bank|10,593|8,194|
|Bank balance held in CFB|506,513|83,996|
|Bank balance held in Nationwide Bank|446|135|
|**_Total Cash at Bank_**|**517,552**|**92,325**|
Page 18 of 23
## **St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2020**
## **18. Analysis of current liabilities and long-term creditors**
|**_Current Liabilities_**|**This year**|**Last year**|
|---|---|---|
|Trade Creditors|2,634|4,468|
|Other Creditors|202|351|
|**_Total Current Liabilities_**|**2,837**|**4,819**|
## **19. Capital commitments and contingent liabilities**
At the 31st August 2020 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2020.
## **20** . **Loans and creditors due after one year**
There were no creditors due after one year in the financial year 2020-2021.
## **21. Detailed analysis of individual fund movements**
_Unrestricted funds_
**General Fund:** for the running costs of the Church and the Church building, including the Church activities, the Circuit Assessment and any costs not covered by the other funds.
## _Designated funds_
**Hymn Book Fund:** for replacing and/or updating hymn books.
**Redevelopment & Refurbishment Fund:** for redeveloping and refurbishing the Church buildings and resources.
**Benevolence Fund:** for disbursements to those in need and support for those in poverty.
**Outreach Hospitality Fund:** for funding refreshments and other hospitality expenses for outreach events and activities.
**Women's Fellowship Fund:** for running the Women’s Fellowship, which is an internal organisation.
## _Restricted funds_
**Redevelopment & Refurbishment Fund:** for redeveloping and refurbishing the Church buildings. All donations given specifically for the purpose of this fund, and any proceeds from fundraising specifically advertised as raising money for this purpose, are placed in this fund. It complements the identically named designated fund above.
Page 19 of 23
## **St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2020**
## **This Year (2019-2020)**
|**Fund and type**|**Fund balances**|**Incoming**|**Outgoing**|**Transfers**|**Gains and**|**Fund balances**|
|---|---|---|---|---|---|---|
||**brought**|**Resources**|**Resources**||**Losses**|**carried forward**|
|**Unrestricted**|||||||
|General|4,417,638|100,092|96,792|—|113,044|4,533,982|
|**Sub-totals**|**4,417,638**|**100,092**|**96,792**|**—**|**113,044**|**4,533,982**|
|**Designated**|||||||
|Hymn Book Fund|100|—|—|—|—|100|
|Outreach Hospitality Fund|510|—|—|—|—|510|
|Redevelopment & Refurbishment Fund|27,651|4,178|—|—|—|31,829|
|Benevolence Fund|11|18|—|—|—|28|
|Womens' Fellowship Fund|135|551|240|—|—|446|
|**Sub-totals**|**28,406**|**4,747**|**240**|**—**|**—**|**32,913**|
|**Restricted**|||||||
|Redevelopment & Refurbishment Fund|—|420,811|11,320|—|—|409,491|
|**Sub-totals**|**—**|**420,811**|**11,320**|**—**|**—**|**409,491**|
||||||||
|**Totals**|**4,446,044**|**525,650**|**108,352**|**—**|**113,044**|**4,976,386**|
## **Previous Year (2018-2019)**
|**Fund and type**|**Fund balances**|**Incoming**|**Outgoing**|**Transfers**|**Gains and**|**Fund**|**balances**|
|---|---|---|---|---|---|---|---|
||**brought**|**Resources**|**Resources**||**Losses**|**carried**|**forward**|
||**forward**|||||||
|**Unrestricted**||||||||
|General fund|4,226,982|118,655|110,729|(500)|183,230|4,417,638||
|**Sub-totals**|**4,226,982**|**118,655**|**110,729**|**(500)**|**183,230**|**4,417,638**||
|**Designated**||||||||
|Hymn Book fund|100|—|—|—|—||100|
|Outreach Hospitality fund|—|510|—|—|—||510|
|Redevelopment & Refurbishment fund|25,918|1,233|—|500|—||27,651|
|Benevolence fund|101|30|120|—|—||11|
|Women's Fellowship fund|81|537|484|—|—||135|
|**Sub-totals**|**26,200**|**2,310**|**604**|**500**|**—**||**28,406**|
|**Restricted**||||||||
|Redevelopment & Refurbishment fund|—|—|—|—|—||—|
|**Sub-totals**|**—**|**—**|**—**|**—**|**—**||**—**|
|||||||||
|**Totals**|**4,253,181**|**120,965**|**111,332**|**—**|**183,230**|**4,446,044**||
Page 20 of 23
**St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 August 2020**
## **22. Related party transactions**
|**Name of related party**|**Relationship**|**Description of transaction**|**Payments to**|**Value of gifts to**|
|---|---|---|---|---|
||||**related party**|**related party**|
||||**during the year**|**during the year**|
||||**£**|**£**|
|Redhill and East Grinstead|Methodist Church|Payment of Circuit Assessment|39,000|-|
|Methodist Circuit|||||
|**_Total Related Party_**|||**39,000**|**-**|
|**_Transactions_**|||||
## **23. Donations**
Donations made to other organisations by the Church from Church funds or from Internal Organisation funds which are not itemised elsewhere.
There were none made this year.
## **24. Events after the reporting period**
There were no reportable events after the reporting period.
Page 21 of 23
**St Paul’s Methodist Church, Crawley**
## **DECLARATION Year Ended 31 August 2020**
This Report of the Trustees and these Financial Statements were approved by the Church Council on 2[nd] March 2021 and signed on behalf of the Church Council by
_Signature:_
_Name:_ Rev Ralph Ward
Page 22 of 23
**St Paul’s Methodist Church, Crawley**
## **INDEPENDENT EXAMINER’S REPORT To the Trustees of St Paul’s Methodist Church**
This Report is on the Church Accounts for the year ended 31[st] August 2020
## **Respective responsibilities of Trustees and Examiner**
The Church's trustees are responsible for the preparation of the accounts. The Church's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (effective January 2015) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011;
- to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities act; and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 130 of the Charities Act 2011.
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Yvette How MAAT
Signature:
Relevant Professional qualification or body: MAAT
Address: 6 Frailey Close, Maybury, Woking, GU22 8EB
Date: 15[th] June 2021
Page 23 of 23