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2021-08-31-accounts

Registered Charity number 1127744

St Paul’s Methodist Church, Crawley

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2021

Page 1 of 24

St Paul’s Methodist Church, Crawley

CONTENTS of the Report of the Trustees and Financial Statements Year Ended 31 August 2021

Page Reference and Administrative Details .................... 3 Report of the Trustees ............................................ 4 Statement of Financial Activity............................. 12 Balance Sheet ....................................................... 13 Notes to the Financial Statements ....................... 14 Declarations .......................................................... 23 Independent Examiner’s Report .......................... 24

Page 2 of 24

St Paul’s Methodist Church, Crawley REFERENCE AND ADMINISTRATIVE DETAILS

Year Ended 31 August 2021

Minister: Rev Melvyn Cooke
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
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 24

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

The Trustees submit their annual report and unaudited financial statements for the year ended 31August 2021. 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:

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 Prayer Meetings Tea Services Loaves and Fishes (Community Café) House Groups Pastoral Visiting Fellowship Groups Flower Ministry Kings’ Kids and King’s Teens (Sunday Schools) Community Use of the Building Fun Friday (Children, Youth and Family evening) Fund Raising for others Young Peoples’ Singing Group

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

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

Worship

Services at St Paul’s were suspended from the start of the Covid lockdown in March 2020. As the lockdown started to ease in September 2020, we began a mix of short services with no singing and a small socially distanced congregation in the church, livestreamed services with some music but no congregation and pre-recorded services with singing by a small choir and no congregation. Children and young people participated as much as was possible in the recorded services, by singing in the Young People’s Singing Group, presenting the Bible readings, and being recorded welcoming viewers to the livestream.

Since Covid restriction were greatly eased in July 2021, we have held short Sunday services in church with limited singing. The congregation are still asked to maintain social distance and to wear face coverings. These services are streamed live on Facebook. The number of people attending live services has remained below pre-Covid numbers. Services will continue to be streamed each week.

We said farewell to our minister at the end of July 2021 as he moved to a new appointment. We look forward to the present Circuit Superintendent becoming our minister in September 2021, and to welcoming a Deacon to the ministerial team from October.

Supporting children and young people

From April 2020 to February 2021 a monthly activity sheet was sent by email to church families with young children. Zoom worship services for young people were held twice a week from February to midMay. After that, groups of young people were permitted to meet again on church premises and ‘Fun Friday’ evenings were started so that the children and young people could get to know each other and their leaders again by joining in a short service and having social time.

Church property

Plans for essential replacement of the Sanctuary roof continued through discussions with the architects and are now ready for submission for planning permission. Whilst the premises were largely empty and unused, the sports hall and several other rooms were re-decorated.

Caring for the people of the church and holding meetings

From the time lockdown came into effect in March 2020, a weekly newsletter called Extraordinary News was produced to keep the congregation connected together. As well as church news it included articles and items to inform, entertain and amuse. It was circulated by email to everyone with an email address. Printed copies were posted to those without.

Whilst visiting people at home was restricted, our Pastoral Carers and many others kept in touch with everyone by email and telephone, particularly with those living alone.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

The business of church committees was conducted via Zoom meetings and email. A Fellowship Group meeting via Zoom for bible study, prayer, mutual support and encouragement was started in February 2021 and is still going strong.

Community use of the church

All room bookings were cancelled when we entered the first Covid lockdown in March 2020, which continued through to the end of August. From September to mid-December 2020, when Covid Rules & Regulations were relaxed, a number of well-being, exercise and support groups were able to return to the Church and take up their room bookings once more.

When further restrictions were introduced in December 2021 all of the groups that fell within the Support Group category were able to continue meeting on a weekly basis. We then had a large increase in bookings when lockdown was once again eased.

From September 2021, we expect bookings to increase considerably. as everyone becomes more confident and able to see the additional cleaning measures put in place for their well-being.

Local outreach and charitable fund-raising

The church café had to close from mid-March 2020 until August 2021 due to Covid restrictions. We expect to re-open the café in September 2021.

Our usual annual fund-raising events for Action for Children and Methodist Homes could not take place due to Covid. We encouraged supporters of these charities to donate online. Monthly fund-raising coffee mornings for many different charities also ceased.

We were able to raise £617 for Christian Aid during May 2021 by asking supporters to donate via Christian Aid’s own e-envelope scheme.

Looking ahead

This very unusual year, dominated by the Covid pandemic, has brought us new challenges. We had to quickly embrace new ways of using technology, such as recording and live-streaming worship and holding meetings via Zoom. We greatly increased our use of email and social media as channels of communication to keep the church family informed and connected together. We see value in the continued use of these technologies in the future and will continue learning to better utilise them.

Joyce Jordan, Senior Steward

Page 6 of 24

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

Financial Review

Overview

At the start of the year, the Covid pandemic was having a significant impact on the Church, and it was difficult to predict how this would play out during the financial year. As a precautionary response, the Church set two budgets, a worst-case ‘austerity’ budget with a £20,000 deficit and a ‘normal’ budget with a £4,000 surplus. Initially the Church worked to the austerity budget, transitioning gradually towards the normal budget as the pandemic impact eased and the financial position improved.

As a result of the two lockdowns in the first half of the year, the Church building was closed, and many of the normal Church activities were cancelled for a considerable proportion of the year. This situation reduced both income and expenditure and the outcome was an end of year surplus of £4,484 in the General Fund and a surplus of £6,037 in the Designated Funds.

The Church was able to use the closure periods 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.

The progress of the project to replace the Sanctuary roof and refurbish the Sanctuary has been slowed down by the pandemic but it is now at the planning permission stage. The project will be funded from the Redevelopment & Refurbishment Restricted Fund, which holds the legacy received last year. As a part of this project, the Hall was redecorated so that it can be used for worship while the work on the Sanctuary is taking place.

The declining trend in active membership remains an issue and has been exacerbated by the pandemic and the unavoidable cancellations of many activities. If this trend 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.

Income and Expenditure

General Fund

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 placed into the collection made at services. As a result of the pandemic, most of our congregation now use standing order or direct bank transfer. This has helped to ensure that pledges continue to be received. The income from pledges was in line with the budget and marginally above the previous year. Loose Cash Offerings were greatly reduced because collections were not taken when the Church was closed and have been constrained by Covid prevention measures. Donations were also lower than last year. Overall, income from giving to the General Fund was £1,795 less than last year and £10,262 less than two years ago. The primary cause of this reduction in income from giving may be the pandemic but it is also probable that the declining trend in active membership is beginning to have an impact.

Lettings stopped during the lockdowns and this resulted in a significant loss of income. However, income from lettings recovered rapidly after the closures and was very promising in the second half of the year. Without the excellent second half of year 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 enabled the Church to withstand the financial impact of the pandemic.

Page 7 of 24

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

The Loaves and Fishes Café was not operational for almost the entire year and this reduced both the yearly income and expenditure.

Most of the General Fund 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 was in line with budget predictions and building maintenance expenditure was lower than predicted. Expenditure on cleaning and lettings salaries was reduced through furloughing under the Government scheme. There were also significant savings on energy and other utility costs during the periods in which the building was closed.

Overall, General Fund income was £10,341 less than the previous year and £32,249 below the normal budget prediction and General Fund expenditure was £11,525 less than the previous year and £33,195 below the normal budget prediction. The impact of the Coronavirus pandemic was the cause of these significant variations.

At the end of the year there was a General Fund surplus of £4,484, which was in line with the normal budget prediction and £1,184 higher than the previous year General Fund surplus.

Designated Funds

The Church received a legacy of £6,000, which has been allocated to Redevelopment and Refurbishment Designated funds. There was no expenditure in the Designated Funds.

Restricted Funds

Expenditure on decorating the hall and other refurbishments to the building reduced the Restricted Funds balance by £17,909, after taking into account the small amount of income from interest.

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 £77,987., which is in line with the reserves policy.

At 31[st] August 2021 the total net current assets of all the Church funds was £508,519 and the total of all the Church funds (i.e. including fixed assets) was £4,968,997.

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern .

Page 8 of 24

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

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:

We are seeking to follow where the Holy Spirit leads and at this stage we plan to pursue the following strategies:

We also plan to continue running all the activities listed in the activities section of this report.

Page 9 of 24

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

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.

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2021 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.

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.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2021

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 11 of 24

St Paul’s Methodist Church, Crawley STATEMENT OF FINANCIAL ACTIVITY

Year Ended 31 August 2021

Notes Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 4
Pledges and offerings 46,539 — — 46,539 47,164
Donations 1,520 — — 1,520 5,220
Gift Aid tax refunds 10,707 — — 10,707 12,027
Legacies — 6,000 — 6,000 418,438
Income from charitable activities 5
Fund raising 23 — — 23 188
Loaves and Fishes 205 — — 205 4,849
Other charitable activities 7 — — 7 312
Other trading activities 6
Lettings 30,672 — — 30,672 33,895
Investments 7 79 36 578 693 3,006
Other income 8
Internal organisations — 0 — 0 551
Miscellaneous income — — — — —
Total income 89,751 6,037 578 96,366 525,650
Expenditure on:
Salaries, NIC and pension costs 9 11,003 — — 11,003 12,219
Circuit Asessment 39,000 — — 39,000 39,000
Maintenance of Church buildings and proper 12 15,607 — 18,487 34,094 35,577
Utilities (insurance, energy, water, etc) 13 16,058 — — 16,058 11,811
Internal Organisations — — — — 240
Grants and Donations 14 371 — — 371 90
Loaves and Fishes — — — — 1,433
Other expenditure 15 3,229 — — 3,229 7,982
Total expenditure 85,267 — 18,487 103,754 108,352
Net income / (expenditure) resources before transfer 4,484 6,037 (17,909) (7,388) 417,298
Transfers
Gross transfers between funds - in — — — — —
Gross transfers between funds - out — — — — —
Other recognised gains / losses
Gains / losses on investment assets 16 — — — — 113,044
Gains on revaluation, fixed assets, charity's own use — — — — —
Net movement in funds 4,484 6,037 (17,909) (7,388) 530,342
Reconciliation of funds
Total funds brought forward 4,533,982 32,913 409,491 4,976,386 4,446,044
Total funds carried forward 4,538,465 38,950 391,583 4,968,997 4,976,386

Note: Components may not sum to totals because of rounding to the nearest pound

Page 12 of 24

St Paul’s Methodist Church, Crawley

BALANCE SHEET

Year Ended 31 August 2021

Notes General Designated Restricted At 31/08/2021 At 31/08/2020 At 31/08/2021 At 31/08/2020
Fund Funds Funds
£ £
Fixed assets
Tangible assets 16 4,460,478 — — 4,460,478 4,460,478
Fixed assets 4,460,478 — — 4,460,478 4,460,478
Current assets
Debtors 17 5,504 — — 5,504 1,193
Cash at bank and in hand 17 76,048 38,950 405,717 520,714 517,552
Current assets 81,552 38,950 405,717 526218 518,745
Liabilities
Creditors: Amounts falling due in one year 18 3,564 — 14,134 17,698 2,837
Net current assets less current liabilities 77,987 38,950 391,583 508,519 515,908
Total assets less current liabilities 4,538,465 38,950 391,583 4,968,997 4,976,386
Total net assets less liabilities 4,538,465 38,950 391,583 4,968,997 4,976,386
Represented by 21
Unrestricted
Unrestricted - General fund 4,538,465 — — 4,538,465 4,533,982
Designated
Designated - Hymn Book Fund — 100 — 100 100
Designated - Outreach Hospitality — 510 — 510 510
Designated - Redevelopment & Refurbishment — 37,865 — 37,865 31,829
Designated - Benevolence — 28 — 28 28
Designated - Youth — — — — —
Designated - Choir - Internal Organisation — — — — —
Designated - WF - Internal Organisation — 446 — 446 446
Restricted
Restricted - Redevelopment & Refurbishment — — 391,583 391,583 409,491
Funds of the church 4,538,465 38,950 391,583 4,968,997 4,976,386

Note: Components may not sum to totals because of rounding to the nearest pound

Page 13 of 24

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

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 14 of 24

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2021

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

1200 - Envelope Scheme & Direct bank receipts
1220 - Offering - Loose Cash
1230 - Donations
1260 - Contributions From Ext Orgs
1250 - Tax Reclaimed On Gift Aid
1255 - Legacies
Donations and legacies Totals		 Unrestricted
Designated
Restricted
This year
Last year
46,211
—
—
46,211
45,428
328
—
—
328
1,737
1,100
—
—
1,100
4,995
420
—
—
420
225
10,707
—
—
10,707
12,027
—
6,000
—
6,000
418,438
58,766
6,000
—
64,766
482,849

5. Charitable activities

Charitable activities
1340 - Other Fund Raising
1410 - Loaves & Fishes
1310 - Catering
1420 - Refreshments At Services
Income from charitable activities Totals		 Unrestricted
Designated
Restricted
This year
Last year
23
—
—
23
188
205
—
—
205
4,849
—
—
—
—
80
7
—
—
7
232
235
—
—
235
5,349

Page 15 of 24

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

6. Other trading activities

7. Investment income
1300 - Property Lettings
Other trading activities Totals
1510 - CFB General Dep a/c Interest
1511 - CFB Redev Dep a/c Interest
1514 - CFB Project Dep a/c Interest
Investments Totals		 Unrestricted
Designated
Restricted
This year
Last year
30,672
—
—
30,672
33,895
30,672
—
—
30,672
33,895
Unrestricted
Designated
Restricted
This year
Last year
79
—
—
79
448
—
36
—
36
185
—
—
578
578
2,373
79
36
578
693
3,006

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

Other income
1610 - Income - Int Org
Other income Totals		 Unrestricted
Designated
Restricted
—
Last year
—
—
—
—
551
—
—
—
—
551

9. Paid employees

4010 - Salaries - Cleaners
4011 - Salaries -Lettings
Salaries, NIC and pension costs Totals		 Unrestricted
Designated
Restricted
This year
Last year
6,547
—
—
6,547
7,400
4,456
—
—
4,456
4,819
11,003
—
—
11,003
12,219

The Church has two part-time paid employees and the average salary was £9,759 per annum including furlough scheme payments, and £5,502 per annum excluding furlough payments.

10. Paid trustees

Vanessa Collins, Trustee, is employed as a cleaner and was paid £9,549.39 during the 2020-21 financial year, which included furlough scheme payments of £3206.60.

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St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

11. Fees for examination or audit of the accounts

2019-20 Independent Examination Fee £300 2020-21 Independent Examination Fee £300 (provision)

12. Maintenance of Church buildings and property

Unrestricted Designated Restricted This year Last year
4200 - Property Maintenance 12,759 — 7,155 19,914 22,310
4210 - Property Redevelopment — — 13,832 13,832 5,475
4225 - Grounds Maintenance 1,325 — (2,500) (1,175) 5,719
4250 - Window Cleaning 198 — — 198 882
4252 - Cleaning Materials 863 — — 863 1,191
4255 - Cleaning 462 — — 462 —
Maintenance of Church buildings and property Totals 15,607 — 18,487 34,094 35,577
Utilities
Unrestricted Designated Restricted This year Last year
4220 - Gas 7,261 — — 7,261 2,945
4230 - Electricity 2,066 — — 2,066 1,572
4240 - Water 857 — — 857 701
4245 - Waste Disposal 1,029 — — 1,029 823
4260 - Telephone and Broadband 572 — — 572 608
5050 - Insurance 4,273 — — 4,273 5,162
Utilities (insurance, energy, water, etc) Totals 16,058 — — 16,058 11,811

13. Utilities

14. Grants and donations

Grants and donations
2000 - Gifts & Donations
2300 - Benevolence - Disbursements
Grants and Donations Totals		 Unrestricted
Designated
Restricted
This year
Last year
—
—
—
—
20
371
—
—
371
70
371
—
—
371
90

Page 17 of 24

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

15. Other expenditure

2100 - Worship Resources
2120 - Choir Expenses
2130 - Printing, Postage & Stationery
2200 - Junior Church & Youth
2201 - Performing Arts Project
2310 - Benevolence - Friary lunches
3020 - Publicity & Church Growth
3025 - Publicity new
3030 - Messy Church
3040 - Church Growth
3050 - Web Site development
4205 - Property Letting Expenses
4300 - Miscellaneous Expenses
5000 - Treasurer/Stewardship
5010 - Professional Fees
Other expenditure Totals		 Unrestricted
Designated
Restricted
This year
Last year
868
—
—
868
1,527
—
—
—
—
144
1,109
—
—
1,109
317
—
—
—
—
(94)
—
—
—
—
2,233
—
—
—
—
128
—
—
—
—
22
—
—
—
—
295
—
—
—
—
513
23
—
—
23
1,431
175
—
—
175
193
672
—
—
672
787
32
—
—
32
111
75
—
—
75
75
275
—
—
275
300
3,229
—
—
3,229
7,982

16. Tangible assets

This Year (2020-2021)

Church (non-investment) Fixtures, fittings, and Total
land and buildings Equipment
£ £ £
Cost or valuation
At beginning of the year 4,460,478 - 4,460,478
Additions - - -
Disposals - - -
Revaluations - - -
Transfers - - -
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 4,460,478 - 4,460,478
Net book value at end of the year 4,460,478 - 4,460,478

Page 18 of 24

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

Previous Year (2019-2020)

Church (non-investment) Fixtures, fittings, and Total
land and buildings Equipment
£ £ £
Cost or valuation
At beginning of the year 4,347,434
 -
 4,347,434
Additions -
 -
 -
Disposals -
 -
 -
Revaluations 113,044
 -
 113,044
Transfers - - -
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

17. Analysis of current assets

Analysis of current assets
Debtors and prepayments This year Last year
Prepayments 3,250 543
Accrued income 1,995 (582)
Other debtors 258 1,231
Total debtors and prepayments 5,504 1,193
Analysis of cash at bank This year Last year
Bank balance held in HSBC Bank 14,937 10,593
Bank balance held in CFB 505,331 506,513
Bank balance held in Nationwide Bank 446 446
Total Cash at Bank 520,714 517,552

Page 19 of 24

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2021

18. Analysis of current liabilities and long-term creditors

Current Liabilities This year Last year
Trade Creditors 17,108 2,634
Other Creditors 590 202
Total Current Liabilities 17,698 2,837

19. Capital commitments and contingent liabilities

At the 31st August 2021 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2021.

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 20 of 24

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2021

This Year (2020-2021)

Fund and type Fund balances Incoming Outgoing Transfers Gains and Fund balances
brought forward Resources Resources Losses carried forward
Unrestricted
General - General fund 4,533,982 89,751 85,267 — — 4,538,465
Sub-totals 4,533,982 89,751 85,267 — — 4,538,465
Designated
Hymn Book Fund 100 — — — — 100
Outreach Hospitality Fund 510 — — — — 510
Redevelopment & Refurbishment Fund 31,829 6,036 — — — 37,865
Benevolence Fund 28 — — — — 28
Women's Fellowship Fund 446 — — — — 446
Sub-totals 32,913 6,037 — — — 38,950
Restricted
Redevelopment & Refurbishment Fund 409,491 578 18,487 — — 391,583
Sub-totals 409,491 578 18,487 — — 391,583
Totals 4,976,386 96,366 103,754 — — 4,968,997

Previous 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

Page 21 of 24

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2021

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 22 of 24

St Paul’s Methodist Church, Crawley

DECLARATION Year Ended 31 August 2021

This Report of the Trustees and these Financial Statements were approved by the Church Council on 22[nd] January 2022, via email because of the Covid pandemic. This approval was confirmed and the accounts signed at the Church Council Meeting on 6[th] February 2022 on behalf of the Church Council by

ne Signature: Signature: Name: Name: ME yn/ Compre

Page 23 of 24

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 2021

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:

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:

have not been met; or

Name: Yvette How MAAT Signature:

Relevant Professional qualification or body: MAAT

Address: 6 Frailey Close, Maybury, Woking, GU22 8EB

Date: 30 March 2022

Page 24 of 24