OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-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 2023

Page 1 of 25

St Paul’s Methodist Church, Crawley

CONTENTS of the Report of the Trustees and Financial Statements Year Ended 31 August 2023

Page Reference and Administrative Details .................... 3 Report of the Trustees ............................................ 4 Statement of Financial Activity............................. 14 Balance Sheet ....................................................... 15 Notes to the Financial Statements ....................... 16 Declarations .......................................................... 24 Independent Examiner’s Report .......................... 25

Page 2 of 25

St Paul’s Methodist Church, Crawley REFERENCE AND ADMINISTRATIVE DETAILS Year Ended 31 August 2023

Trustees: Rev G. Baalham Mrs J. Bower (until 30 April 2023) Mr M. Bower Mr A. Brown (from 1 May 2023) Ms V. Collins (from 1 May 2023) Mr I. Conroy (from 1 May 2023) Mrs Y. Ellard Mrs D. Ford Mrs S. Ford Mrs B. Gillet Mrs S. Jones Dr B. Jones Mrs J. Jordan (until 30 April 2023) Mr P. Jordan (until 30 April 2023) Ms R. Lewis (until 30 April 2023) Mrs J. Mason Rev C. McKie Mrs C. Ofield Mr M. Ofield Ms C. Okon Deacon J. Parnell Ms N. Postle (from 1 May 2023) Mr G. Ridgway (until 30 April 2023) 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 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

The Trustees submit their annual report and unaudited financial statements for the year ended 31August 2023. 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’s 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 Tuesday Worship Service Loaves and Fishes (Community Café) A variety of informal Worship and Social Events 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)

Page 4 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

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

St Paul’s Methodist Church has continued to fulfil its mission objectives through the provision of opportunities for its members, and the wider community, to engage in Christian worship, prayer, bible study, fellowship, and a range of social and community activities.

The Church has continued to pursue the aims and strategies of its mission plan (please see the Future Plans section). The church’s achievements and performance are reported in terms of the progress made toward the aims and with the strategies.

Worship

AIM: To develop our worship so that it becomes more accessible, more relevant, and more helpful to our people as they seek to know God and worship Him.

STRATEGY: Make worship more accessible, welcoming, relevant and engaging, particularly for those who are unfamiliar with Church and for young people and families

PROGRESS:

This year, a more intergenerational approach to worship was introduced to engage children and families. This approach is less formal than traditional services, with the children remaining in the service throughout, often having tasks to do to engage them more fully in the service.

The children and young people now often read or sing and often help lead the singing from the front. They sometimes act in short sketches. The sermon is often divided into shorter talks, making it more accessible for the younger people. and involved them more fully in the worship.

Many of the services are now more interactive, with discussions and activities for adults as well as for children. We have also introduced more contemporary music and modern worship songs.

Adult members of the congregation continue to volunteer to read – either from their seats or coming up to the lectern and some now take part in some of the sketches.

We have introduced a quiet, reflective mid-week service on Tuesdays at 11.00 pm. This is a short service and more traditional in approach to provide for those who prefer this approach.

Fellowship, prayer, bible study

AIM: To help our people grow as disciples and to engage them in fellowship based on Bible study, prayer, mutual support and encouragement.

STRATEGY: Extend and enhance the fellowship groups and reshape the pastoral support system.

Page 5 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

PROGRESS:

The church has extended the number of fellowship groups to cover different days times and provide a range of approaches, to better meet the preferences and lifestyles of our congregation and community. More people are now engaged and there are now five groups meeting regularly some focussing more heavily on bible study and prayer and others focussing more on the social side of fellowship, but all including mutual Christian support and encouragement. There is a group on Monday morning, Monday evening, Tuesday lunch time (following the Tuesday service), Wednesday morning, and Friday evening. The Monday evening group meet by Zoom with occasional face to face meetings, as this is a more accessible pattern for some.

Work on reshaping the pastoral system commenced with a review of the pastoral role. Those on the role who have not been seen for a while have been contacted. All members of the congregation have been consulted, using a questionnaire, about their pastoral needs and preferences and about what they can contribute to pastoral support. The results will inform the ongoing development of the pastoral system.

Family and Youth activities

AIM: To reach new people, particularly young people and families, and engage them with us, so that they hear the Gospel message, come to know Jesus Christ as their Saviour, and grow as disciples.

STRATEGY: Expand and enhance the provision for families, children and young people. Promote and share more widely all that St Paul’s offers.

PROGRESS:

The Young People’s Singing Groups have continued to meet weekly during term time. They continue to help lead worship on occasions, with the older group singing from the front when they are in church. In July, they sang in a short concert, which was a part of a celebratory event before the Summer Holidays. This was well attended by many members of the congregation as well as by some new families introduced by the young people themselves.

In March we shifted Sunday School from Sunday mornings to Friday evenings, when there are more children and it is easier to ensure the safety of all. Attendance has consistently been higher as it takes place straight after the Young People’s Singing Group and enables the younger children to engage in teaching and learning about the Gospel, through discussion and watching videos linked to the Gospel message. Children remain in the Sunday services, as we now have an intergenerational approach (see under worship), which engages the children in activities within the service. Parents also enjoy a time of fellowship on Friday evenings, while their children enjoy singing and learning.

The church continues to develop its website and social media to engage with its members and the community, and to advertise and promote all that it offers. Interaction with the Church’s social media has increased. The Church also publishes a regular email newsletter to keep everyone informed and paper copies are sent to those without access to email.

Page 6 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

Volunteering

AIM: To engage a greater proportion of our people in volunteering to help and serve in the church and in the community.

STRATEGY: Help our people recognise and develop the gifts that God has given them and encourage them to respond to the opportunities to use these gifts in the church and in the community.

The church leadership has continued to engage with the congregation to explore opportunities and encourage volunteering. A personal invitational approach has produced some encouraging results in some areas, but there is more work to be done to ensure that there will be sufficient volunteers in the future.

Building and Resources

AIM: To make our building fit for our mission purposes, focussing on reroofing, refurbishing, and remodelling the Sanctuary.

STRATEGY: Progress the Sanctuary Project (reroofing and refurbishment), install new AV systems, and improve other parts of the building.

PROGRESS:

The Sanctuary Project includes replacing the roof and windows, refurbishing and remodelling the interior, and replacing the gas heating with electric heating powered by solar panels. Methodist Church consent for the project and Local Authority planning permission have been received and the contract tendering process is now underway.

This year has also been focused on some larger projects in other parts of the building. The main boiler was replaced, and the heating system was upgraded, including the addition of thermostatic radiator valves and a more effective temperature control system. This will reduce the church’s energy costs and its carbon footprint. Most of the building has been rewired and new distribution boards installed.

The transition to a new and improved audio-visual system in the Sanctuary has commenced with the removal of much of the old analogue equipment and the installation of new digital equipment.

Other Aspects

The following activities and aspects of the church have also contributed significantly to the aims of church’s mission plan.

The Loaves and Fishes community café, which is run entirely by volunteers, has served an increased number of customers this year, both from the congregation and the local community. This increase is reflected in the record financial turnover. The café continues to provide food and drinks, ranging from snacks to light meals, at very affordable prices. It also provides a warm and welcoming place for our church members and the local community to meet.

As a part of its service to the community, the church lets rooms to a variety of groups and organisations. Most of these lettings are to charitable, community, educational, health, and welfare organisations, and are at very affordable rates with significant discounts. This year, we have been delighted to provide space to Crawley’s refugee community for support groups and language classes.

Page 7 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

During the year, we held a number of one-off activities to invite people in from the community, including a harvest roast dinner, soup and bread lunch after the Nativity service, buffet tea after the Carol Service and a buffet for the celebratory event just before the summer holidays. A coffee morning was also held, together with a plant sale in May to raise money for Christian Aid.

Collections have been made for a range of charities, including Action for Children, Methodist Relief Fund, Christian Aid (in which over £1000 was raised), DEC and Refugees Welcome. We also collect clothing for Refugees Welcome throughout the year. Our Harvest Contributions went to Crawley Open House and the Easter Team Food Bank. During the winter months, our building was registered as a Warm Space.

Page 8 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

Financial Review

Overview

A balanced General Fund budget was planned for the financial year ending 31[st] August 2023. The outcome was a General Fund surplus of £41,572. Income was above the budget prediction and expenditure was below the budget prediction. Income from Property Lettings, Loaves and Fishes, and Bank Interest was significantly above budget predictions. The below budget total expenditure results from underspends across several budget headings, and most significantly from 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 2023, it is now 57%. In contrast, income from giving to the General Fund has dropped from 66% of the General Fund income in 2014 to 34% in 2023. 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, but it has now reached the contract tendering stage. 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 lettings.

The income from pledges was £615 above the budget prediction and £4,996 below the previous year. Loose cash offerings have increased but remain below pre-pandemic levels. Donations were £540 above budget predictions and greater than last year. Overall, income from giving to the General Fund (pledges, offerings, donations, contributions from external organisations, and Gift Aid) was £6,624 less than last year and £8,344 less than two years ago. This reduction in income may be partly attributed to the cost of living crisis, but it is probable that the primary cause is the declining trend in active membership.

The income from lettings has continued to grow. The lettings income is at a record level of £84,963, which is £24,963 above the budget prediction and £19,508 more than last year.

The Loaves and Fishes Café had a very successful year. Income was £3,571 above budget predictions and £3,994 more than last year. Despite the increased income from the Café, costs remained in-line with budget predictions.

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.

Page 9 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

Circuit Assessment was in line with budget predictions. Energy expenditure was higher than budget predictions. Property maintenance expenditure was lower than predicted, primarily because significant property works were carried out from the property designated fund. Expenditure on salaries was broadly in-line with predictions. There were significant underspends in the Church Growth and the Junior Church & Youth budgets. There were smaller underspends and overspends in several other budget areas. In total the underspends outweighed the overspends.

Overall, General Fund income was £19,787 more than the previous year and £33,134 above the budget prediction and General Fund expenditure was £5,803 more than the previous year and £8,438 below the budget prediction.

At the end of the year, before transfers, there was a General Fund surplus of £41,572. During, the Church Council agreed to make a transfer of £16,000 from the General Fund to the Redevelopment and Refurbishment Designated Fund, to ensure that there were sufficient designated funds to cover the cost of major heating and electrical works. This transfer reduced the net increase in the General Fund to £25,572.

Designated Funds

The most significant expenditure in the designated funds was from the Redevelopment and Refurbishment Designated Fund . This expenditure was on major property works including: the replacement of the main boiler and other upgrades to the heating system, and the rewiring of the electrical system. There was also a transfer from the General Fund to the Redevelopment and Refurbishment Designated Fund, as detailed above.

A new designated fund, the Youth Fund , was set up for the provision of activities and resources for children and young people.

Restricted Funds

There was income from bank interest and expenditure on architect’s fees resulting in a net decrease of £3,732 in the Redevelopment and Refurbishment Fund.

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 2023 were £131,147, which is in line with the reserves policy.

At 31[st] August 2023 the total net current assets of all the Church funds was £530,896 and the total of all the Church funds (i.e. including fixed assets) was £5,885,472.

Going Concern

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

Page 10 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

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 11 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

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 2023 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.

Page 12 of 25

St Paul’s Methodist Church, Crawley

REPORT OF THE TRUSTEES

Year Ended 31 August 2023

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 13 of 25

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

Year Ended 31 August 2023

Notes Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 4
Pledges and offerings 39,476 — — 39,476 44,405
Donations 1,820 1,200 — 3,020 2,043
Gift Aid tax refunds 9,124 — — 9,124 10,597
Income from charitable activities 5
Fund raising 37 — — 37 49
Loaves and Fishes 9,571 — — 9,571 5,577
Other charitable activities 40 — — 40 130
Other trading activities 6
Lettings 84,963 — — 84,963 65,455
Investments 6 3,387 955 13,596 17,938 2,124
Other income
Total income 148,419 2,155 13,596 164,170 130,380
Expenditure on:
Salaries, NIC and pension costs 8 21,639 — — 21,639 21,414
Circuit Asessment 39,000 — — 39,000 39,000
Maintenance of Church buildings and property 11 18,488 45,265 17,328 81,081 12,582
Utilities (insurance, energy, water, etc) 12 19,345 — — 19,345 15,965
Grants and Donations 13 149 28 — 177 2,469
Loaves and Fishes 2,980 — — 2,980 4,801
Other expenditure 14 5,246 604 — 5,850 5,870
Total expenditure 106,847 45,898 17,328 170,072 102,101
Net income / (expenditure) resources before transfer 41,572 (43,742) (3,732) (5,902) 28,279
Transfers
Gross transfers between funds - in — 16,000 — 16,000 446
Gross transfers between funds - out (16,000) — — (16,000) (446)
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own use 15 568,450 — — 568,450 325,648
Net movement in funds 594,022 (27,742) (3,732) 562,548 353,927
Reconciliation of funds
Total funds brought forward 4,891,701 39,064 392,159 5,322,924 4,968,997
Total funds carried forward 5,485,723 11,322 388,427 5,885,472 5,322,924

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

Page 14 of 25

St Paul’s Methodist Church, Crawley

BALANCE SHEET

Year Ended 31 August 2023

Notes General Designated Restricted At 31/08/2023 At 31/08/2022 At 31/08/2023 At 31/08/2022
Fund Funds Funds
£ £
Fixed assets
Tangible assets 15 5,354,576 — — 5,354,576 4,786,126
Fixed assets 5,354,576 — — 5,354,576 4,786,126
Current assets
Debtors 16 4,198 — — 4,198 5,577
Cash at bank and in hand 16 128,636 40,921 388,445 558,001 533,038
Current assets 132,834 40,921 388,445 562,199 538,615
Liabilities
Creditors: Amounts falling due in one year 17 1,687 29,598 18 31,303 1,817
Net current assets less current liabilities 131,147 11,322 388,427 530,896 536,798
Total assets less current liabilities 5,485,723 11,322 388,427 5,885,472 5,322,924
Total net assets less liabilities 5,485,723 11,322 388,427 5,885,472 5,322,924
Represented by 20
Unrestricted
Unrestricted - General fund 5,485,723 — — 5,485,723 4,891,701
Designated
Designated - Hymn Book Fund — 90 — 90 100
Designated - Outreach Hospitality — 516 — 516 510
Designated - Redevelopment & Refurbishment — 10,116 — 10,116 38,426
Designated - Benevolence — — — — 28
Designated - Youth — 600 — 600 —
Restricted
Restricted - Redevelopment & Refurbishment — — 388,427 388,427 392,159
Funds of the church 5,485,723 11,322 388,427 5,885,472 5,322,924

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

Page 15 of 25

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

Year Ended 31 August 2023

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.

Page 16 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2023

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, broadband, 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
Donations and legacies Totals
1340 - Other Fund Raising
1410 - Loaves & Fishes
1310 - Catering
1400 - Fees - Weddings, Funerals etc
Income from charitable activities
Totals		 Unrestricted
Designated
Restricted
This year
Last year
39,115
—
—
39,115
44,111
361
—
—
361
294
1,040
1,200
—
2,240
783
780
—
—
780
1,260
9,124
—
—
9,124
10,597
50,420
1,200
—
51,620
57,044
Unrestricted
Designated
Restricted
This year
Last year
37
—
—
37
49
9,571
—
—
9,571
5,577
40
—
—
40
—
—
—
—
—
130
9,648
—
—
9,648
5,757

5. Charitable activities

Page 17 of 25

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

Year Ended 31 August 2023

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
84,963
—
—
84,963
65,455
84,963
—
—
84,963
65,455
Unrestricted
Designated
Restricted
This year
Last year
3,387
—
—
3,387
376
—
955
—
955
115
—
—
13,596
13,596
1,633
3,387
955
13,596
17,938
2,124

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

4010 - Salaries - Cleaners
4011 - Salaries -Lettings
Salaries, NIC and pension costs
Totals		 Unrestricted
Designated
Restricted
This year
Last year
12,338
—
—
12,338
11,836
9,301
—
—
9,301
9,578
21,639
—
—
21,639
21,414

The Church has two part-time paid employees.

9. Paid trustees

Nicola, Postle, trustee, is employed as Lettings Manager and Cleaner and was paid £15,956 during the 2022-23 financial year.

10. Fees for examination or audit of the accounts

2021-22 Independent Examination Fee £300 2022-23 Independent Examination Fee £350 (provision)

Page 18 of 25

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 August 2023

11. Maintenance of Church buildings and property

4200 - Property Maintenance
4210 - Property Redevelopment
4225 - Grounds Maintenance
4250 - Window Cleaning
4252 - Cleaning Materials
Maintenance of Church buildings
and property Totals		 Unrestricted
Designated
Restricted
This year
Last year
15,251
45,265
—
60,517
9,066
—
—
17,328
17,328
1,057
1,393
—
—
1,393
1,214
495
—
—
495
—
1,348
—
—
1,348
1,246
18,488
45,265
17,328
81,081
12,582

12. Utilities

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
6,609
—
—
6,609
5,372
4,962
—
—
4,962
4,561
1,020
—
—
1,020
3
1,070
—
—
1,070
1,033
607
—
—
607
503
5,078
—
—
5,078
4,492
19,345
—
—
19,345
15,965

13. Grants and donations

2000 - Gifts & Donations
2300 - Benevolence - Disbursements
6000 - Connexional/Other Contribs
Grants and Donations Totals		 Unrestricted
Designated
Restricted
This year
Last year
97
—
—
97
219
52
28
—
80
—
—
—
—
—
2,250
149
28
—
177
2,469

14. Other expenditure

2100 - Worship Resources
2110 - Presentation Bibles, Candles
2130 - Printing, Postage & Stationery
2200 - Junior Church & Youth
3010 - Other Catering Expenses
3025 - Publicity new
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
1,766
10
—
1,776
1,445
76
—
—
76
114
—
—
—
—
873
224
—
—
224
—
289
—
—
289
215
513
—
—
513
56
774
594
—
1,369
1,273
175
—
—
175
193
650
—
—
650
1,032
200
—
—
200
165
75
—
—
75
75
153
—
—
153
130
350
—
—
350
300
5,246
604
—
5,850
5,870

Page 19 of 25

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

Year Ended 31 August 2023

15. Tangible assets

This Year (2022-2023)

Church (non-investment) Fixtures, fittings, and Total
land and buildings Equipment
£ £ £
Cost or valuation
At beginning of the year 4,786,126 - 4,786,126
Additions - - -
Disposals - - -
Revaluations 568,450 - 568,450
Transfers - - -
At end of the year 5,354,576 - 5,354,576
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 4,786,126 - 4,786,126
Net book value at end of the year 5,354,576 - 5,354,576

Previous Year (2021-2022)

Page 20 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2023

16. Analysis of current assets

Analysis of current assets
Debtors and prepayments This year Last year
Prepayments 3,250 3,274
Accrued income 548 2,303
Other debtors 400 -
Total debtors and prepayments 4,198 5,577
Analysis of cash at bank This year Last year
Bank balance held in HSBC Bank 16,210 9,210
Bank balance held in CFB 541,791 523,828
Total Cash at Bank 558,001 533,038

17. Analysis of current liabilities and long-term creditors

Current Liabilities This year Last year
Trade Creditors 30,796 1,240
Other Creditors 507 577
Total Current Liabilities 31,303 1,817

18. Capital commitments and contingent liabilities

At the 31st August 2023 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2023.

19 . Loans and creditors due after one year

There were no creditors due after one year in the financial year 2022-2023.

Page 21 of 25

St Paul’s Methodist Church, Crawley NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2023

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.

Outreach Hospitality Fund: for refreshments and other hospitality expenses for outreach events and activities.

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.

Youth Fund for provision of activities and resources for children and young people.

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 (2022-2023)

Fund and type Fund balances Incoming Outgoing Transfers Gains and Fund balances
brought forward Resources Resources Losses carried forward
Unrestricted
General fund 4,891,701 148,419 106,847 (16,000) 568,450 5,485,723
Sub-totals 4,891,701 148,419 106,847 (16,000) 568,450 5,485,723
Designated
Hymn Book Fund 100 — 10 — — 90
Outreach Hospitality Fund 510 600 594 — — 516
Redevelopment & Refurbishment Fund 38,426 955 45,265 16,000 — 10,116
Benevolence Fund 28 — 28 — — —
Youth Fund — 600 — — — 600
Sub-totals 39,064 2,155 45,898 16,000 — 11,322
Restricted
Redevelopment & Refurbishment Fund 392,159 13,596 17,328 — — 388,427
Sub-totals 392,159 13,596 17,328 — — 388,427
Totals 5,322,924 164,170 170,072 — 568,450 5,885,472

Page 22 of 25

St Paul’s Methodist Church, Crawley

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 August 2023

Previous Year (2021-2022)

21. Related party transactions

Name of related party Relationship Description of transaction Payments to related Value of gifts to related
party during the year party during the year
Redhill and East Grinstead Methodist Church Payment of Circuit Assessment 39,000 -
Methodist Circuit
Lazer World, Laser Planet Companies owned by Purchase of property and grounds Purchase of property and grounds
2,459
Isaac Conroy, trustee maintenance services
Total Related Party Transactions 41,459 -

22. Donations

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

These donations are included in the total for ‘Gifts and Donations’ in note 13

23. Events after the reporting period

There were no reportable events after the reporting period.

Page 23 of 25

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 26 November 2023 and signed on behalf of the Church Council by

Signature:

Name:

Page 24 of 25

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 2023

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:

Name: Yvette How MAAT Name: Yvette How MAAT Signature: Signature: ‘ CUANDO, |

Relevant Professional qualification or body: MAAT

Relevant Professional qualification or body: MAAT Address: 6 Frailey Close, Maybury, Woking, GU22 8EB Address: 6 Frailey Close, Maybury, Woking, GU22 8EB Date: ZI™ Warch 2624 Date:

Page 25 of 25