**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 

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**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|



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**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: 

- 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 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 

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**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. 

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**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 **.** 

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## **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: 

- 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 families, children and young people 

- 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. 

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**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. 

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**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_ 

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**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_ 

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**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. 

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**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<br>1220 - Offering - Loose Cash<br>1230 - Donations<br>1260 - Contributions From Ext Orgs<br>1250 - Tax Reclaimed On Gift Aid<br>1255 - Legacies<br>**_Donations and legacies Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>46,211<br>—<br>—<br>46,211<br>45,428<br>328<br>—<br>—<br>328<br>1,737<br>1,100<br>—<br>—<br>1,100<br>4,995<br>420<br>—<br>—<br>420<br>225<br>10,707<br>—<br>—<br>10,707<br>12,027<br>—<br>6,000<br>—<br>6,000<br>418,438|
|---|---|
|||
||58,766<br>6,000<br>—<br>64,766<br>482,849|



## **5.  Charitable activities** 

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



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

**Year Ended 31 August 2021** 

## **6.  Other trading activities** 

|**7.  Investment income**<br>1300 - Property Lettings<br>**_Other trading activities Totals_**<br>1510 - CFB General Dep a/c Interest<br>1511 - CFB Redev Dep a/c Interest<br>1514 - CFB Project Dep a/c Interest<br>**_Investments Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>30,672<br>—<br>—<br>30,672<br>33,895|
|---|---|
|||
||30,672<br>—<br>—<br>30,672<br>33,895<br>**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>79<br>—<br>—<br>79<br>448<br>—<br>36<br>—<br>36<br>185<br>—<br>—<br>578<br>578<br>2,373|
|||
||79<br>36<br>578<br>693<br>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<br>**_Other income Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>—<br>**Last year**<br>—<br>—<br>—<br>—<br>551|
|||
||—<br>—<br>—<br>—<br>551|



## **9.  Paid employees** 

|4010 - Salaries - Cleaners<br>4011 - Salaries -Lettings<br>**_Salaries, NIC and pension costs Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>6,547<br>—<br>—<br>6,547<br>7,400<br>4,456<br>—<br>—<br>4,456<br>4,819|
|---|---|
|||
||11,003<br>—<br>—<br>11,003<br>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. 

Page 16 of 24 



**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<br>2300 - Benevolence - Disbursements<br>**_Grants and Donations Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>—<br>—<br>—<br>—<br>20<br>371<br>—<br>—<br>371<br>70|
|||
||371<br>—<br>—<br>371<br>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<br>2120 - Choir Expenses<br>2130 - Printing, Postage & Stationery<br>2200 - Junior Church & Youth<br>2201 - Performing Arts Project<br>2310 - Benevolence - Friary lunches<br>3020 - Publicity & Church Growth<br>3025 - Publicity new<br>3030 - Messy Church<br>3040 - Church Growth<br>3050 - Web Site development<br>4205 - Property Letting Expenses<br>4300 - Miscellaneous Expenses<br>5000 - Treasurer/Stewardship<br>5010 - Professional Fees<br>**_Other expenditure Totals_**|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**This year**<br>**Last year**<br>868<br>—<br>—<br>868<br>1,527<br>—<br>—<br>—<br>—<br>144<br>1,109<br>—<br>—<br>1,109<br>317<br>—<br>—<br>—<br>—<br>(94)<br>—<br>—<br>—<br>—<br>2,233<br>—<br>—<br>—<br>—<br>128<br>—<br>—<br>—<br>—<br>22<br>—<br>—<br>—<br>—<br>295<br>—<br>—<br>—<br>—<br>513<br>23<br>—<br>—<br>23<br>1,431<br>175<br>—<br>—<br>175<br>193<br>672<br>—<br>—<br>672<br>787<br>32<br>—<br>—<br>32<br>111<br>75<br>—<br>—<br>75<br>75<br>275<br>—<br>—<br>275<br>300|
|---|---|
|||
||3,229<br>—<br>—<br>3,229<br>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<br>|-<br>|4,347,434|
|Additions|-<br>|-<br>|-|
|Disposals|-<br>|-<br>|-|
|Revaluations|113,044<br>|-<br>|113,044|
|Transfers|-|-|-|
|**_At end of the year_**|4,460,478|-|4,460,478|
|**Depreciation and impairments**||||
|At beginning of the year|-<br>|-<br>|-|
|Disposals|-|-|-|
|Depreciation|-|-|-|
|Impairment|-|-<br>|-<br>|
|Transfers|-<br>|-<br>|-|
|**_At end of the year_**|-<br>|-<br>|-|
|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: 

- 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:   30 March 2022 

Page 24 of 24