EMSWORTH METHODIST CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31rtAugust 2021
Contents Trustees Annual Report Statement of Financial Activities Balance Sheet Notes to the Accounts 10-14 Independent Examiners Report
Trustees, Report for 2020-21 1. Introduction Emsworth Methodist Church & Pastoral Centre {EMCPC} is a serving and worshipping Christian Church in the heart of Emsworth, working closely with other churches and with the local community. This report year has inevitably been greatly affected by the Coronavirus Pandemic, but our ongoing aims and purpose remain the same. We seek to offer a variety of different styles of Sunday Worship during the rnonth and during the week we are open as a Pastoral Centre and welcome all for refreshment, friendship or just to offer a quiet space. For further details see.. www.emsworthmelhodislchurch.or We hope all who come will feel part of this supportive and Caring church family as we seek to serve God in this place. 2. Administrative Information Emsworth Methodist Church is r8gislered with the Charity Commission as Charity Number 1127747. Correspondence should be addressed to either The Minister or Senior Steward or Treasurer at Emsworth Methodist Church & Pastoral Centre, 19 High Street, Emsworth. P010 7AQ. The Trustees are the members of the Church Council of Emsworth Methodist Church. The following are the Trustees at the date of this report, and served as Trustees during the year.. Ex officio members Superintendent Minister Ministers Revd David Muskelt Revd Stephen Wright Revd Bill Stillwell (to 31.8.211 Deacon Laura Evans (to 31.8.21 } Matthew Thomas Circuit Steward Church Stewards David Sawyer, Dot Warren Peter Gregory Diana Harris Treasurer Pastoral Secretary Church Council Secretary Other members Alan Hickox Rosemary Baker. Ruth Beechey, Marian Coles, Gill Cooper, David Cornelius, Sue Dudman, Geoffrey Eardley, Pamela Eardley, Diana Elliott, Veronica Hickox, Marian Hughes, Margaret Sawyer, Amy Senior (to 31.8.21 }, Alison Vaughan, Vivien Walson Anglican PCC obseNer James Mant
- Purpose and Mission EMCPC is part ofthe Methodist Church of Great Britain whose purposes are the advancement of= al the Christian faith in accordance wlh the doclrinal standards and discipline of The Methodist Church., b} any charitable purpose for the time being of any Connexional. District, Circuit. local or other organization of The Methodist Church.. ) any charitable purpose for the time being of any society or institution subsidiary or anci1Sary lo The Methodist Church., and dl any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church. The calling of The Methodist Church is to respond lo the gospel of God's love in Christ and to live out Its discipleship in worship and mission. It does this through.. worship learning and caring seNice evangelism EMCPC is in the Southampton District whose Vision states 'We will be a District where Circuits, Local Churches and individuals of all ages are accompanied and encouraged to respond to the gospel of Jesus Christ and participate in God's mission in the power of the Holy Spirit. EMCPC'S mission is to be a setving and worshipping Christian Church in the heart of Emsworth, working closely with other churches and with the local community. To achieve this mission we will.. provide regular opportunities for worship and prayer, and explore new and different ways of worshipping., provide opportunities for people lo explore and grow in the Christian faith and to enter into an experience that meets their needs., express the Christian gospel's servant role through the work of the Pastoral Cenlre, offering to all users a welcome, friendship and refreshment without prejudice or expectation,. explore new community links and widen our network of volunteers- provide well-maintained prernises, ensuring maximum flexibility of use, and make multifunctional use of the worship area, particularfy as a Pastoral Centre., be a member of Christians Together in Emsworth, promoting ecumenical activity and seeking to strengthen our links with other Ernsworth Churches., provide an enriching pasloral network for members and friends, and develop the provision of similar support for users of the Pastoral Centre.,
encourage community use of our premises., support Christian mission both at home and overseas-, express Christian social responsibility in response lo human need. and promote both education and support for the fight against world povety. 4. Structure and Governance The Trustees are appointed either by the General Church Meeting or the Church Council as defined in the Constitutional Practice and Discipline of the Methodist Church. EMCPC is governed by the Church Council whose membership is listed in Section 2 of this report. The Council met on three occasions during the year, two of the meetings being through Zoom. During the year, the Church Council paid due diligence to its statutory responsibilities for areas such as the protection of children, young people and vulnerable adults (Safeguardingl, Data Protection, Health and Safety, and Environmental Health. We confirm that the Trustee$ have had regard to the Charity Commission's guidance on public benefst. The Church Council has identified and recorded major risks and adopted management actions to mitigate these. These include Covid-19 risk assessments, which have been undertaken prior to the church building being re-opened for worship and other activities following their suspension during the Coronavirus pandemic. Professional advice has been taken as required. The internal organisalions linked to this church are The Emsworth Methodist Church Ladies Group and The Wesley Guild although neither met during this year. 5. Review of the Year's Activities This year has been very different. There have been periods when our premises have had to be closed, both for worship on Sundays and for other activities during the week. However, even when the premises were closed, we were able to provide seNices 'virtually' enabling people lo share in worship from their homes. This also gave us an opportunity lo link with other churches in the area. The Pastoral Centre has continued, when our premises have been open, to provide a place of welcome, friendship and refshment to all comers with lea, coffee and light refreshments. We have been wilhoul a paid manager for the second half of this report year, so our opening hours have been limited to three mornings a week from late May onwards. We are very grateful to our volunteers from all the churches of Emsworth and the wider community who staff the Centre 2nd
support its work with prayer. With a new manager in post next year, we plan to increase the hours of operation, to enable us to continue to fulfill this part of our outreach. In addition lo the regular services of worship. the church. as always, marked the passing of the Christian year by appropriate celebrations, particularly at Harvest and Christmas. Al Harvest we donated to our local Beacon Food Bank, and over the Christmas period there were donations to Stop Domestic Abuse and Portsmouth Homeless, and a collection for Action for Children. Other causes lo benefit from special collections and donations during the year included Methodist Home5 for the Aged IMHAI, Methodist Missions (Home and Overseas), Methodist Ministers Housing Society, The Fund for the Support of Presbyters and Deacons, Methodist Church Fund for Property, The Methodist Church Fund for Human Need, Leaders ofworship & Preachers Trust, Leprosy Mission, Christians Together in Emsworth and Traidcraft Exchange. We are a collection point in Emsworth receiving donations for the local Beacon Food Bank, which operates throughout the Borough of Havant. We have maintained this as and when we were able. We continue to be an active member of Chrislians Together in Emsworth. Events have been different this year, some offered 'virtually' and some 'in person,. This last year, with the impact of the Coronavirus Pandemic, has been a real challenge, but W8 have responded creatively and in different ways. Worship has been offered in alternative formals including via Zoom. Pastoral care has been offered by our network of pastoral carers, and others, in a variety of ways including personal visits, regular telephone calls and the distribution of printed material. It has been a real challenge for us in terms of the future work of the Pastoral Centre but we are optimistic that we will be able to continue with our mission of service in our local community. 6. Financial Revlew Income trends Because of the Covid pandemic, income from hall lettings and sales at the pastoral centre was severely reduced {to about £7,400) with only a few months Of opening. However, offerings were largely unaffected because a high proportion are given via standing order, and we benefilled from the Government's furloLJgh scheme {£4,844) for support for the Pastoral Centre Manager until she left al the end of December. As in previous years, income was derived from four main sources.. offerings1£33,594} and associated gift aid {£8,415), lettings of the buildings and flats (£18,765)
and much reduced sales in the Pastoral Centre (£1.7531. These, together with donations and other assorted income, gave a total income for the year of£70,869. Expenditure trends The major item of expenditure was the assessment paid to the East Solent and Downs Cir¢uit of £40,944 and was 58.1 OA of the total èxpenditure - up from 42.3Qh the previous year. The other major items of expenditure relate lo the employment of the Pastoral Centre Manager (£6,884) and maintenance and services for the property1£14,881). Total expenditure for the year was £70,603, $0 there was a positive balance at year end of £266. Assets and reserves Al the year end, the unrestricted assets in the General Fund arnounted to £94,840. This fund is significantly more than the 6 months specified in the r&serves policy (see section 7}. Designated Funds (development, pastoral Centre support) remained almost unchanged at £41,631 compared with the end of August 2020. Insurance values of the buildings and contents are £2,294,605 and £165,875 respectively. Budget for 2021-22 A budget showing a deficit of about £15,000 was approved by the Church Council. There are marked uncertainties in the likely level of income to be received from pastoral Gentre sales and leltings of the buildings. The Church Council also approved a payrnent of £15,000 to the Methodist Ministers, Pension Fund. Any shortfa15 at year end will be met from the General Fund. 7. ReseNes Policy The Reserves Policy of the Trustees is to hold a minimum sum equivalent to six months, average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the ¢hurch building andlor to sustain payment of the assessment payable to the Circuit. 8. Trustees. Responsibilities in relation to the A¢¢ounts The Trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AGcepted Accounting Practice). The law applicable to Charities in England and Wales requires the charity trustees to prepare financial statements for each year that give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing the financial statements the Trustees are required to.. select suilable accounting policies and then apply them consistently., observe the methods and principles in the applicable Charities SORP., make jud9ements and estimates that are reasonable and prudent; stale whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial staterrents., prepare the financial statements on a going concem basis unless it is inappropriate to assume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charilies Act 2011. the applicable Charities {A¢counts and Reports) Regulations, and the provisions of the trusl deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for th8 maintenance and integrity of the charity and financial information on the charity's website in accordan with legislation in the United Kingdom. During the year, the recorded donations from Trustees lo the general funds of EMCPC totalled £18,837. Signed on behalf of the Trustees, following acceptance of this report at their meeting on 23 November 2021. .Minisler & Chair of the Church Council .Treasurer .Senior Steward
EMSWORTH METHODIST CHURCH Statement of Financial Activities For The Year Ended 313t August 2021 Note Unrestricted Restricted Funds Funds Total Funds 2021 2020 Incoming Resources Pastoral Centre Sales Offerings & Donations Miscellaneous Bank Interest Tax Rebates 121 121 121 121 121 1,753 35,355 25,068 278 8,415 1,753 35,355 25,068 278 8,415 12,369 40,801 26,823 1,005 10.342 Totsl Incomin9 Resources 70,889 70,869 91,340 Resources Used Circuit Assessment Property General Expenses 131 131 131 40.944 9,128 20,531 40,944 9,128 20,531 40,836 21,393 34,400 Total Recourses Us&d 70,603 70,603 96,629 Net Incomlng Resourc0¥ 266 266 5,289 Net Movement on Funds Transfers beeen Funds Other GainsllLosse51 Balances Brought Foard as al 01.09.20 266 266 (5,2891 42,784 42,784 33.31JS (41 2.388,026 2,388.026 2,360,009 Balance CarrSed Forward at 31.08.21 2,431.076 2,431,076 2,388,026
EMSWORTH METHODIST CHURCH Balanco Sht ag at 31st August 2021 Note 2021 2020 Flxed Assots Church Bulldlngs 2.294,605 2,251,821 Currant Ass•ts Stock Debtors Cash al Bank Cash in H8nd (Pastorall Short T8rm Depo3lt8 244 10,112 9,809 148 117,293 171 151 9.301 18,870 148 112,505 161 140,824 137,606 Curr•nt Ilabllltl•8 Amounts Falllng Due Within One Year 181 14,3531 11.4011 Not Curr•nt A8Jots 136,471 136,205 Llabllltles F8lllng du& In more than ona year N•t As••t8 2,431,076 Represented by Unr8strlcted Funds General Pastoral C•ntro Support D8velopment Fund Prtsperty Fund 141 141 141 141 94,840 14,3S1 27,2eo 2,294,605 94,851 14,303 27.251 2,251,e21 2,431, 2,3e8,026 Int•rn41 Organlsatlons Op•nlng balanc•s Closlng balances R•e•lpt• Payments Wesley Guild Womens Group 47 900 47 875 12SI 947 1251 922 Signed Ch*Jrd) Treasurer....
EMSWORTh METHODISY CHURCH Notes to the Financial Ststements foi the Year Ended 31st August 2021 10 1 AGcountin Policie8 The financial slalements have been prepared in accorf8nce with Ac¢ounliNyg and IFeporting by Charities.. St8t@ment of Recomrnend8d Fratrte (SORP) applicable to charities pr&paring Iheif account5 In aCGordance with the Financial Reporting Standard applica@ in UK and RepubliG of IlaLI IFRS 1021 (effective from l January 20151- the Charities SORP IFRS 1021. P blicB Emsworth Methodi51 Church meets the definition of a public nefit entity under FRS 102, Assets ar liabilitie8 are initially recognised al historical c051 or Ir8n$aclion value Un$$ Otherwise stated in the relevant a¢¢ounting policy note below. These accounts have been prepad on the b8318 of hi8tortcal cost except that InvestntS are shown at their market value at the end of the year, on the accruals b8SIs lo show a true and fair view of the Church'$ financial posits'on and activitie8. ased on menetlry ass# and hum8n resources avallable at 31st August 2021 the trustees [18¥6 that the Church is a going concern. Income18 5ncluOed in the Statement of Flnanelal ACtfvIeS ISOFAI whèn thè Chureh becomes ?ntille(J lo the resources, and th& trustees are rea$onably certain they will receiv? the resources,. and the rnonelary value can be mea$ur8d wllh sufflcieni reliability. The Church a¢t$ as a9enl for certain monies eolleGt•d for other charities and related partN?s. Thes8 Iransa¢tlgn8 gre not refleeted In th• SOFA a¥ Ihey a not income ofthe Church, Inste8d the tronsacllons I deialled In nots 10 below. ndilur This is recognis8d when a liabillty 1$ Incurred. or a conslwdivo obligation ari68$, that results in the payrn8nl b?ing unavoid8ble. Liabilities ar8 r8cognised as $oon as an outnpw of economi¢ benefit 1$ considemd rnore Ilkely than not rer legal or con51ructiv8 obligation ¢ommitting th8 Chur¢h lo pay re$ource$. Grants made by th• Chureh trom Its own funds are recogni88d In full at the tlm¢ of ageMent or when the Church accepts that there 18 81èg8l or owrational obli9ation to m•ké the p•yment. When the grant is r8currenl over mora than ene year the balance payabe in future years 1$ treated 8$ a provl$ion for future ¢omrnltments in the Balance Sheet gg8in$l Ihtr appropriate fund, th• provision b•ng rnlaased in future years a$ in8talment$ are paid in accordanGe with the originally agwd tem)$. Sinca the Church 1$ not VAT re918tered. •ll input VAT 18 ch#rg•d with th• •xpansas to which it r•f•rs. No valu• is placed on church fumiture 8n¥ fithngs held by the Church Covn¢il on special trust for the Church. Any expenditure on such iterns whether rnainlen8nce or improvement is written off al the time of the expenditure. The fr¢¢hold prwerty 1$ shown at intsurvd valu•. No property 1$ cUrny deemed to llDt be held for the long term purposes of the charity. nv Investments are valued In the balance Sheet at the rnarkel value at the year end. Investment Income is included in the occounts when CeIv3b1e and any gains or losses on revaluation at the year en¢ ore shown in the SOFA lors and Pre ments Debtors include outstanding lèttings invoiees in August. Credito Creditors include outstandings relati to utilities. telephones etc in August.
EMSWORTH METHODIST CHURCH Notes to the Flnancial statements for the Year Ended 31$t August 2021 Unrestrlcted FLtnds Pastoral Support Totsl 2020 General Development comin Res ral Centre Sale 1,753 1,753 12,369 Offerings Donations Lega¢ies 33,594 556 1,205 35,355 33,594 556 1,205 35,35S 38,784 2,017 40,801 Rent lflalsl Use ol Premises Photo¢opi&r Govemment Grants Other 13.052 5.713 26 4,844 1,433 25,068 13.052 5.713 2S 10,856 11,340 1,433 25,068 4,627 26,823 CFB Deposit Fund Trustee$ Interest Fund 90 90 188 278 524 481 1.005 117 117 71 71 Rebate Offering5 Pastoral Support Fundraising Development 8,415 8,415 9,386 956 8,415 8,415 10,342 in Resources 70,681 117 71 70.869 91.340
12 EMSWORTH METHODIST CHURCH Nates to the Financial Statements for the Yèar Ended 31¥t August 2021 Unrestricted Funds Total 2P20 Pastoral Support General Development source il Assessment 40,944 40.944 40,836 Pro Ex Light and Heal Water Repairs and Renewals Cleaning Insurance 2,913 363 1,892 2,255 1,705 9,128 2,913 363 1,892 2,255 1,705 9,128 4,848 995 .623 4,246 1,881 21,393 Pastoral Centre Manager Telephone Office supplies Subscriptions and DonatSons (see note 91 P8slor81 Centre Food elc Ropairs and Renewals Bank Chargés Independent Examiners Foe TMCP A*Jmin. Charge Miscellaneous 6,884 438 631 2.942 6,884 436 631 2.942 20,688 405 1,078 2,905 737 5,753 254 1,020 737 5,753 254 1,020 3.228 2,305 407 1,350 111 1,923 34,400 69 42 1,763 20,420 1,763 20.531 69 42 70,492 69 42 70,603 96,629
13 EMSWORTH METHODIST CHURCH Notes to the Flnancial Statements for the Year Ended 31st August 2021 4 Anal sis f Movement of Fun -unrestricted Funds- Pastoral Centre Development General Fund Support Fund Fund Property Fund Balance Brought Forward 01.09.2020 94,651 14.303 27,251 2,251,821 Incoming Resources Outgoing Resources Rèvaluation Transfers tseeen Funds 70,681 170,4921 117 1691 71 1421 42,784 Balance Carrled Forward 31.08.2021 94,840 14.351 27,280 2,294.605 £2,431,076 2021 2020 al sisofca h Barclays Bank General A¢¢ounl Barclays Bank SO Account 16,239 2,631 18,870 7,007 2,802 9.809 rm Central Finance 8oard of the Methodist Church TMCP Trustees Interest Fund 56.062 56,443 112,505 60,927 56,386 117,293 7An of Debtors Prepayments - General Fund Tax Repayments Cireuit Assessment in Advance Other Debtors 2,149 3.740 3,412 2,148 4,552 3,412 9,301 10,112 8 Anal sis ble in One Year Independent Examiners Fees Acruals Other Creditors 1.020 200 3,133 4,353 1,020 225 1.401
14 EMSWORTH METHODIST CHURCH Notes to the Finan¢ial Statemgnts for the Year Ended 31$t August 2021 9 Anal sis of bscri nd Donations Pa nts 2021 Portsmoutr) Homeless pcc Leaders Worship Methodist Fund Propety Melhodisl Ministers Housing FSPD All We Can MHA Traidcraft Exchange A¢lion For Children Fund For Human Need Leprosy Mission Slop Domestic Abuse Christians in Emsworth 200 132 100 120 125 135 200 200 200 300 520 100 200 410 2942 10 en men Brought forward 1 Sgp 20 Carried forward 31 Payments Aug 21 Receipts All We Can Home Mission Action for Children Beacon Food Bank Methodist Homes 234 293 463 430 12411 13051 14631 14301 12 20 1420 1440
15 Independont Examinerfs Report to the Trustees of Emsworth Methodist Church For the Year Ended 31 August 2021 This report on the accounts of the Church for the year ended 31 August 2021, which is set out on pages 8 10 14, is in respect of an examination carried out in accordance with Section 145 of the Charities Act 2011 (the Act). Res eclive R onsibililies of the Trustees and Examiner As Trustees you are responsible for the preparation of the accounts,. you consider that the 8udil requirement of the Regulations and Section 14412} of the Act do not apply. 11 is my responsibility to Is8ue this report on those accounts in accordance with the terms of the Regulations. Basis of In endent Examin r'sR ort My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 14515llbl of the Act. That examination includes a review of the accounting records kept by the Church and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Inde en enl Ex iner, Statement In connection with my examination, no matter h88 come to my allenlion.. 111 which gives me any reasonable cause lo believe that in any material respect the requirements lo keep accounting r&cords in accordance with Section 130 of the Act., and lo prepare accounts which accord with the accountin9 records and lo comply with the requirements of the Act, as also contained in the Church Accounting Regulations 2006 have not been mel., or 121 lo which, in my apinion. attention should be drawn in order lo enable a proper understanding of the accounts to be reached. l D Shaw FCCA Hughes Spencer 12 Acorn Business Park Northarbour Road Portsmouth Hampshire P03 6TH 11 Oootsef