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2022-08-31-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 2022

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St Paul’s Methodist Church, Crawley

CONTENTS of the Report of the Trustees and Financial Statements Year Ended 31 August 2022

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 .......................................................... 22 Independent Examiner’s Report .......................... 23

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St Paul’s Methodist Church, Crawley

REFERENCE AND ADMINISTRATIVE DETAILS

Year Ended 31 August 2022

Trustees: Rev G. Baalham Mrs J. Bower Mr M. Bower Rev E. Brookes Mr A. Brown Mrs V. Collins (until 8 December 2021) Rev M. Cooke Mrs Y. Ellard Mrs S. Ford Mrs B. Gillet 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 Deacon J. Parnell Mr G. Ridgway Mrs L. Tazob (from 6 February 2022) 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 2022

The Trustees submit their annual report and unaudited financial statements for the year ended 31August 2022. 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 A variety of informal Worship and Social Events Loaves and Fishes (Community Café) House Groups Pastoral Visiting Fellowship Groups Flower Ministry Sunday School Groups Community Use of the Building Young Peoples’ Singing Groups Fund Raising for others Fun Friday (Children, Youth and Family evening)

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

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

Staffing

In September 2021, Rev Melvyn Cooke, Circuit Superintendent, took on pastoral oversight of St Paul’s and in October we welcomed Deacon Jenny Parnell to our circuit. Her focus is on community work with St Paul’s and Horley Methodist Churches.

Worship

Over the course of the year, as Covid restrictions eased, Sunday services gradually took on a more familiar feel. Members of the regular congregation gradually returned although numbers of people attending worship have not recovered to the pre-Covid level. It is noticeable that previously regular attenders are now coming irregularly, particularly families with children who seem only to attend if the children are actively participating. We have re-introduced refreshments after the service which has helped to re-ignite the fellowship and friendships between people.

During this year St Paul’s has joined the Methodist churches in Horley and Redhill in a quarterly combined service hosted at the three churches in turn. Members of the three congregations are getting to know each other better and are learning to draw on each other’s gifts and strengths.

We have begun holding occasional informal afternoon church events, which are aimed at reaching out to the community, as well as providing fellowship and company for members of our own congregation. At the first two of these events, the Young People’s Singing Groups sang, bringing in their families. The second event, a concert by the Young People’s Singing Groups followed by a barbeque was very successful, bringing in members of Crawley’s refugee community, who felt they were welcomed and treated as ‘real people’.

We continue to live-stream our services for the benefit of those unable to attend in person.

Work with children and young people

This year has been mixed. Fewer families are returning to church on a weekly basis, making it difficult to plan activities for the children. Since the return to church, there have been fewer occasions when children go out to a group, due to the very low numbers of children in church. Children and young people are encouraged to participate in worship by delivering the bible reading or leading singing. At the end of the summer, the children’s work leader moved away from the area so Sunday children’s groups are on hold until September 2022.

The Young People’s Singing Groups are meeting on Friday evenings. There are now two groups, one for primary school ages and one for secondary school ages. This has proved very successful and there have been a total 8 younger children singing at any one time and 5 young people. The older group have sung a range of different styles and are beginning to ask to sing certain songs! Parents also seem to enjoy Friday evenings, as a time to chill out and relax. A church member and Deacon Jenny come to help look after the younger children, making Friday evenings fun!

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

Church property

During this last year our Property Manager took the majority of the year off for personal reasons. Although there were people willing to take on some property responsibilities roles, this meant some of the usual works and renovations did not take place as planned. Various minor works took place. The fire exit doors in the hall were mended to allow easy access. Various servicing took place to ensure the safe running of the building. Work regarding the sanctuary roof has continued and we eventually passed planning permission with some amendments that the council required. We have gained Circuit approval and are awaiting District approval. Lettings have recovered well after Covid, leading to a record breaking year thanks to our Lettings Manager who deals with the majority of this. Thanks are also due to some other church members who help with dealing with some aspects of the property maintenance.

Fellowship and pastoral care

There are currently two active Fellowship Groups at St Paul’s; a Tuesday evening Zoom Fellowship and a Wednesday morning group which meets face to face at the church. Ways are being investigated to start more fellowship groups to fulfil the need to support each other in our faith and in our everyday lives.

We have 103 members and 79 adherents on the Pastoral Roll. During the Covid crisis, visiting was not routinely carried out. At present, we have 6 pastoral visitors but we have 12 neighbourhoods. Several of the pastoral visitors have asked to stand down. A meeting has been fixed to plan the future of pastoral work at St Paul’s. It is expected that a model based on friendship groups will be needed, with people using the phone as a means to contact and befriend.

Communications

A fortnightly newsletter is sent to most people by email, with paper copies posted to 20 households without email. Between issues, email and word of mouth are used to disseminate information. St Paul’s website and Facebook page are also used as a communication channels.

Community use of the church

The number of room bookings has returned to normal following the drop-off during Covid. Many community support groups meet on the premises as well as some commercial organisations. This brings in considerable income as well as bringing church and community into contact. We have been pleased to offer space to Crawley’s refugee community for support groups and language classes.

Local outreach and charitable fund-raising

A community outreach barbeque in July 2022 was attended by about 100 people, including refugees who live in local accommodation.

The church café, Loaves & Fishes , is now open Monday to Thursday 10.30am-1.00pm staffed by volunteers. We have not been able to restart monthly coffee mornings due to lack of volunteers.

The Hub – Love Your Neighbour ; this charity is for signposting and outreach. Two volunteers from St Paul's have recently joined The Hub team. The Easter Team Food Bank is also attached to The Hub where there is one volunteer from St Paul's.

Action for Children and Methodist Homes Support Groups have not been able to have any fund-raising events since March 2020. It is hoped that supporters have donated on-line.

A fund-raising plant sale was held during Christian Air week in May which raised £794.50. We have not been able to hold services for World Missions Sunday this year.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

Looking ahead

During the coming year we will focus on growing our church by encouraging people to return to worship and the other church activities they were engaged in prior to Covid. We will also find ways of sharing the love of God to the community outside our walls, both by telling the Good News of the gospel and by serving people in need at this time of concern for many because of the increasing burden of the cost of living.

Financial Review

Overview

A balanced General Fund budget was planned for the financial year ending 31[st] August 2022. The outcome was a surplus of £27,588. Income was above the budget prediction and expenditure was below the budget prediction. The above budget income is primarily attributable to increased lettings income. The below budget expenditure results from underspends across several budget headings, and most significantly in the Property Maintenance budget and the mission critical Church Growth and Youth budgets.

The makeup of the Church’s income has shifted significantly over time. After adjusting for inflation, the last ten years show a downward trend in giving (pledges, offerings, donations and Gift Aid tax refunds) and an upward trend in lettings. In 2014 lettings accounted for 22% of the General Fund income whereas, in 2022, it is now 51%. In contrast, income from giving to the General Fund has dropped from 66% of the General Fund income in 2014 to 44% in 2022. The increase in lettings income is very encouraging but the lettings market can be volatile and there are risks in becoming over-dependent on this income stream.

The progress of the project to replace the Sanctuary roof and refurbish the Sanctuary has been slow, because of the pandemic, but it has now passed the planning permission stage and is awaiting consent from the Methodist Church District. The project will be funded from the Redevelopment & Refurbishment Restricted Fund.

The Church’s ‘recovery’ from the impact of the pandemic has been slow and the declining trend in active membership remains an issue. If this trend is not reversed, income from pledges, offerings and donations will continue to drop, leading to a reduction in total income, and the current shortage of volunteers to run the mission critical activities will become more acute. 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 Lettings.

The income from pledges was £1,889 below the budget prediction and £2,100 below the previous year. loose cash offerings remain low because collections have been constrained by Covid prevention measures. Donations were also lower than last year. Overall, income from giving to the General Fund (pledges, offerings, donations, and Gift Aid) was £1,720 less than last year and £3,514 less than two years ago. This reduction in income from giving may be partly attributed to the ongoing impact of the pandemic, but it is probable that the primary cause is the declining trend in active membership.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

After the significant drop in lettings income last year, caused by the building closures during the height of the pandemic, the lettings have recovered exceptionally well and grown to exceed pre-pandemic levels. The lettings income is at a record level of £65,455, which is £15,455 above the budget prediction.

The Loaves and Fishes Café has successfully resumed operation and the income has been returning towards pre-pandemic levels.

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. Property maintenance expenditure was much lower than predicted, primarily because maintenance has been delayed by the pandemic and other factors. Expenditure on salaries was broadly in-line with predictions. There were significant underspends in the Church Growth and Junior Church & Youth budgets. There were smaller underspends and overspends in several other budget areas with the underspends outweighing the overspends. The Church also made a donation of £2,250 to the Methodist Church Pension Fund, which had not been included in the budget.

Overall, General Fund income was £38,881 more than the previous year and £11,532 above the budget prediction and General Fund expenditure was £15,777 less than the previous year and £16,056 below the budget prediction. Compared to the pre-pandemic 2018-19 financial year figures, the 2020-2022 General fund income was £9,977 higher and the expenditure was £9,685 lower.

At the end of the year there was a General Fund surplus of £27,588.

Designated Funds

There was a small amount of income from bank interest. There was no expenditure in the Designated Funds. There was a net increase of £115. The Women’s Fellowship, which was an internal organisation, closed down and donated its funds to the church. The balance of the Women’s Fellowship Designated Fund was therefore transferred to the Redevelopment and Refurbishment Designated Fund.

Restricted Funds

There was some income from bank interest and some expenditure on architect’s fees resulting in a net increase of £576.

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 2022 were £105,575, which is in line with the reserves policy.

At 31[st] August 2022 the total net current assets of all the Church funds was £536,798 and the total of all the Church funds (i.e. including fixed assets) was £5,322,924.

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St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

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 and discipleship, human resources, and building improvements.

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 to achieve our priority aims:

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

Page 9 of 23

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2022

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) and by the Church Council.

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 2022 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.

Risk Management

The major risks have been identified and recorded by the Trustees with professional advice taken as required. A regular annual review process is 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 2022

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 2022

Notes Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 4
Pledges and offerings 44,405 — — 44,405 46,539
Donations 2,043 — — 2,043 1,520
Gift Aid tax refunds 10,597 — — 10,597 10,707
Legacies — — — — 6,000
Income from charitable activities 5
Fund raising 49 — — 49 23
Loaves and Fishes 5,577 — — 5,577 205
Other charitable activities 130 — — 130 7
Other trading activities 6
Lettings 65,455 — — 65,455 30,672
Investments 7 376 115 1,633 2,124 693
Total income 128,632 115 1,633 130,380 96,366
Expenditure on:
Salaries, NIC and pension costs 8 21,414 — — 21,414 11,003
Circuit Asessment 39,000 — — 39,000 39,000
Maintenance of Church buildings and property 11 11,525 — 1,057 12,582 34,094
Utilities (insurance, energy, water, etc) 12 15,965 — — 15,965 16,058
Grants and Donations 13 2,469 — — 2,469 371
Loaves and Fishes 4,801 — — 4,801 —
Other expenditure 14 5,870 — — 5,870 3,229
Total expenditure 101,044 — 1,057 102,101 103,754
Net income / (expenditure) resources before transfer 27,588 115 576 28,279 (7,388)
Transfers
Gross transfers between funds - in — 446 — 446 —
Gross transfers between funds - out 0 (446) — (446) —
Other recognised gains / losses
Gains on revaluations, fixed assets, charity's own use 15 325,648 — — 325,648 —
Net movement in funds 353,236 115 576 353,927 (7,388)
Reconciliation of funds
Total funds brought forward 4,538,465 38,950 391,583 4,968,997 4,976,386
Total funds carried forward 4,891,701 39,064 392,159 5,322,924 4,968,997

Note: Values are in British pounds sterling (GBP). 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 2022

Notes General Designated Restricted At 31/08/2022 At 31/08/2021 At 31/08/2022 At 31/08/2021
Fund Funds Funds
£ £
Fixed assets
Tangible assets 15 4,786,126 — — 4,786,126 4,460,478
Fixed assets 4,786,126 — — 4,786,126 4,460,478
Current assets
Debtors 16 5,577 — — 5,577 5,504
Cash at bank and in hand 16 101,539 39,064 392,434 533,038 520,714
Current assets 107,117 39,064 392,434 538,615 526,218
Liabilities
Creditors: Amounts falling due in one year 17 1,542 — 275 1,817 17,698
Net current assets less current liabilities 105,575 39,064 392,159 536,798 508,519
Total assets less current liabilities 4,891,701 39,064 392,159 5,322,924 4,968,997
Total net assets less liabilities 4,891,701 39,064 392,159 5,322,924 4,968,997
Represented by 20
Unrestricted
Unrestricted - General fund 4,891,701 — — 4,891,701 4,538,465
Designated
Designated - Hymn Book Fund — 100 — 100 100
Designated - Outreach Hospitality — 510 — 510 510
Designated - Redevelopment & Refurbishment — 38,426 — 38,426 37,865
Designated - Benevolence — 28 — 28 28
Designated - WF - Internal Organisation — — — — 446
Restricted
Restricted - Redevelopment & Refurbishment — — 392,159 392,159 391,583
Funds of the church 4,891,701 39,064 392,159 5,322,924 4,968,997

Note: Values are in British pounds sterling (GBP). Components may not sum to totals because of rounding to the nearest pound.

Page 13 of 23

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

Year Ended 31 August 2022

In the following notes, values are in British pounds sterling (GBP). 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 20. 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 more than £3,000. 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 2022

Depreciation

Assets having an initial cost of £3,000 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 £3,000 are depreciated at the rate of 33.33% per annum on a straight-line basis. Computer and Electronic equipment having an initial cost greater than £3,000 are depreciated at 50% 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

Charitable activities
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
1340 - Other Fund Raising
1410 - Loaves & Fishes
1400 - Fees - Weddings, Funerals etc
1420 - Refreshments At Services
Income from charitable activities
Totals		 Unrestricted
Designated
Restricted
This year
Last year
44,111
—
—
44,111
46,211
294
—
—
294
328
783
—
—
783
1,100
1,260
—
—
1,260
420
10,597
—
—
10,597
10,707
—
—
—
—
6,000
57,044
—
—
57,044
64,766
Unrestricted
Designated
Restricted
This year
Last year
49
—
—
49
23
5,577
—
—
5,577
205
130
—
—
130
—
—
—
—
—
7
5,757
—
—
5,757
235

5. Charitable activities

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

Year Ended 31 August 2022

6. Other trading activities

nvestment 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
65,455
—
—
65,455
30,672
65,455
—
—
65,455
30,672
Unrestricted
Designated
Restricted
This year
Last year
376
—
—
376
79
—
115
—
115
36
—
—
1,633
1,633
578
376
115
1,633
2,124
693

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. Paid employees

Salaries, NIC and pension costs
4010 - Salaries - Cleaners
4011 - Salaries -Lettings
Salaries, NIC and pension costs
Totals		 Unrestricted
Designated
Restricted
This year
Last year
11,836
—
—
11,836
6,547
9,578
—
—
9,578
4,456
21,414
—
—
21,414
11,003

The Church has two part-time paid employees and the average salary was £10,707 per annum.

9. Paid trustees

Vanessa Collins, Trustee, is employed as a cleaner and was paid £4,184.70 during the 2021-22 financial year.

10. Fees for examination or audit of the accounts

2020-21 Independent Examination Fee £300 2021-22 Independent Examination Fee £300 (provision)

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

Year Ended 31 August 2022

11. Maintenance of Church buildings and property

Utilities
Maintenance of Church buildings and property
4200 - Property Maintenance
4210 - Property Redevelopment
4225 - Grounds Maintenance
4250 - Window Cleaning
4252 - Cleaning Materials
4255 - Cleaning
Maintenance of Church buildings
and property Totals
4220 - Gas
4230 - Electricity
4240 - Water
4245 - Waste Disposal
4260 - Telephone and Broadband
5050 - Insurance
Utilities (insurance, energy,
water, etc) Totals		 Unrestricted
Designated
Restricted
This year
Last year
9,066
—
—
9,066
19,914
—
—
1,057
1,057
13,832
1,214
—
—
1,214
(1,175)
—
—
—
—
198
1,246
—
—
1,246
863
—
—
—
—
462
11,525
—
1,057
12,582
34,094
Unrestricted
Designated
Restricted
This year
Last year
5,372
—
—
5,372
7,261
4,561
—
—
4,561
2,066
3
—
—
3
857
1,033
—
—
1,033
1,029
503
—
—
503
572
4,492
—
—
4,492
4,273
15,965
—
—
15,965
16,058

12. Utilities

13. Grants and donations

Other expenditure
2000 - Gifts & Donations
2300 - Benevolence - Disbursements
6000 - Connexional/Other Contribs
Grants and Donations Totals
2100 - Worship Resources
2110 - Presentation Bibles, Candles
2130 - Printing, Postage & Stationery
3010 - Other Catering Expenses
3025 - Publicity
3040 - Church Growth
3050 - Web Site development
4205 - Property Letting Expenses
4300 - Miscellaneous Expenses
5000 - Treasurer/Stewardship Expenses
5001 - Bank charges
5010 - Professional Fees
Other expenditure Totals		 Unrestricted
Designated
Restricted
This year
Last year
219
—
—
219
—
—
—
—
—
371
2,250
—
—
2,250
—
2,469
—
—
2,469
371
Unrestricted
Designated
Restricted
This year
Last year
1,445
—
—
1,445
868
114
—
—
114
—
873
—
—
873
1,109
215
—
—
215
—
56
—
—
56
—
1,273
—
—
1,273
23
193
—
—
193
175
1,032
—
—
1,032
672
165
—
—
165
32
75
—
—
75
75
130
—
—
130
—
300
—
—
300
275
5,870
—
—
5,870
3,229

14. Other expenditure

Page 17 of 23

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

Year Ended 31 August 2022

15. Tangible assets

This Year (2021-2022)

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 325,648 - 325,648
Transfers - - -
At end of the year 4,786,126 - 4,786,126
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 4,786,126 - 4,786,126

Previous 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 23

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2022

16. Analysis of current assets

Analysis of current assets
Debtors and prepayments This year Last year
Prepayments 3,274 3,250
Accrued income 2,303 1,995
Other debtors - 258
Total debtors and prepayments 5,577 5,504
Analysis of cash at bank This year Last year
Bank balance held in HSBC Bank 9,210 14,937
Bank balance held in CFB 523,828 505,331
Bank balance held in Nationwide Bank - 446
Total Cash at Bank 533,038 520,714

17. Analysis of current liabilities and long-term creditors

Current Liabilities This year Last year
Trade Creditors 1,239 17,108
Other Creditors 577 590
Total Current Liabilities 1,817 17,698

18. Capital commitments and contingent liabilities

At the 31st August 2022 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2022.

19 . Loans and creditors due after one year

There were no creditors due after one year in the financial year 2021-2022.

Page 19 of 23

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2022

20. 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: the Women’s Fellowship, which was an internal organisation, closed down and donated its funds to the church Redevelopment and Refurbishment designated fund. ( This is shown as a transfer in the fund movement table for 2021-2022 below)

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.

This Year (2021-2022)

Fund and type Fund balances Incoming Outgoing Transfers Gains and Fund balances
brought forward Resources Resources Losses carried forward
Unrestricted
General fund 4,538,465 128,632 101,044 — 325,648 4,891,701
Sub-totals 4,538,465 128,632 101,044 — 325,648 4,891,701
Designated
Hymn Book Fund 100 — — — — 100
Outreach Hospitality Fund 510 — — — — 510
Redevelopment & Refurbishment 37,865 115 — 446 — 38,426
Benevolence Fund 28 — — — — 28
Women's Fellowship Fund 446 — — (446) — —
Sub-totals 38,950 115 — — — 39,064
Restricted
Redevelopment & Refurbishment Fund 391,583 1,633 1,057 — — 392,159
Sub-totals 391,583 1,633 1,057 — — 392,159
Totals 4,968,997 130,380 102,101 — 325,648 5,322,924

Page 20 of 23

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2022

Previous 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

21. 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

22. Donations

Donations made to other organisations by the Church from Church funds or from Internal Organisation funds which are not itemised elsewhere.

A Donation of £2,250 was made to the Methodist Church Pension Fund (Please see note 13, Connexional and Other Contributions)

23. 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 2022

This Report of the Trustees and these Financial Statements were approved by the Church Council on 13 November 2022 and signed on behalf of the Church Council by

Signature:

Name:

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 2022

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: 12 May 2023

Page 23 of 23