EMSWORTH METHODIST CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31" August 2024
Contents Trustees Annual Report Statement of Financial Activrties 10 Balance Sheet Notes to the Accounts 12-16 Independent Examinerfs Report 17
Trustees. Report for 2023-24 1. Introduction Emsworth Methodist Church & Pastoral Centre {EMCPC) is a serving and worshipping Christian Church in the heart of Emsworth. working Glosely wth other churches and with the local communily. We seek lo offer a variety of different styles of Sunday Worship durin9 the month and during the week we are open as a Pastoral Cenlre and welcome all for refreshment, friendship or just to offer a quiet space. For further details see.. ww.emsworthmethodistchurch. We hope all who come will feel part of this suppotb've and caring church family as we seek to serve God in this place. 2. Administrative Inforniation Emsworth Methodist Church is registered with the Charity Commission as Charity Number 1127747. Correspondence should be addressed to etther The Minister or Senior Steward or Treasurer at Emsworth Methodist Church & Pastoral Centre, 19 High Streel, Emsworth, POI 0 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 membeT5 Ministers Revd David Muskett Deacon Stephen Richardson Circuit Steward Elizabeth Wade (to 30.6.24) ison RI {from 1.9.24) Veronica Hickox, Marilyn ca011, Gillian Richardson Peter Gregory Diana Harris Alan Hickox Church Stewards Treasurer Pastoral Secretary Church Council Secretary Olher members Ruth Beechey, Marian Coles. Gill Cooper, Sue Dudman, Geoffrey Eardley,Diana Elliott, Marian Hughes, David Sawyer, Margaret Sawyer. Alison Vaughan. Vivien Watson, Dot Warren Tony Hines AngliGan PCC observer
- Purpose and Mission EMCPC is part of the Methodist Church of Great Britain whose purposes are the advancement of.. a) the Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church.. b) any charttable purpose for the time being of any Connexional. Distrtct. Circuit, local or other organization of The Methodist Church: c) any charitable purpose for the time being of any society or institution subsidiary or ancillary lo The Methodist Church; and d) 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 lo respond to the gospel of God's love in Christ and to live out ils discipleship in worship and mission_ It does Ihis Ihfough." worship learning and caring service evangelism EMCPC is ir7 the SoLrthampton District whose Vision states We will be a District where Circuits, Local Churches and individuals of 211 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 Spirii., EMCPC'S mission is lo be a serving and worshipping Christian Church in the heart of Emsworth, working closely with other Ghurches and with the local communty. To achieve this mission we will.. provide regular opportuniiies for worship and prayer. and explore new and different ways of worshipping.. provide opportunities for people to explore and grow in the Christian farth and to enter into an experience that meets their needs.. express the Christian gospel's servant role through the work of the Pastoral Centre, offering to all users a welcome. friendship and refreshment thout prejudice or expectation", explore new community links and widen our network of volunteers". provide well-maintained premises, ensurlng maximum flexibilrty of use. and make multifunctional use of the worship area, particulady as a Pastoral Centre.. be a member of Christians Together in Emsworth. promoting ecumenical activity and seeking to strengthen our links wth other Emsworth Churches.. provide an enriching pastoral 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 Chrrstian social responsibilty in response lo human need,. and promote both educalion and support for the fight against worfd poverty. 4. Structure and Governance The Trustees are appointed either by the General Church Meeting or the ChurGh Council as defined in the ConstitLrtional Practice and Discipline of the Methodist Church. EMCPC is govemed by the Church Council vthose membership is listed in Section 2 of this report. The Council met on three occasions during the year. During the year, the Church Council paid due diligen to its statutory responsibilities for areas such as the protection of children. young people and vulnerable adults {Safeguarding), Data Protection, Health and Safety, and Environmental Health. We confimi that the Trustees have had regard to the Charity Commission's guidan on public beneftt. The Church Council has identtfied and recorded major risks and adopted management actions to rnitigate these. Professional admce has been taken as required. The internal organization linked to this church is The Emsworth Methodist Church Wednèsday Group {formerly the Emsworth Methodist Church Ladies Group) whiGh met regularly during the year. 5. Rev4ew of the Yearfs Activities In September we welcomed Rev David Muskett as our presbyter with pastoral oversight, replacing Rev Stephen Wright who retired in August. The Pastoral Centre, as the main focus of the Church's mission and outreach, is open 10.00am to 1.00pm every weekday. It offers refreshment, a vmmi space and a listening ear. and advice and support when needed, including to the homeless. The Police Community Support Officers have a regular surgery, and wilh the support of Home Instead and Right at Home, the Centre has hosted monthly talks on topics such as Falls Awareness. and also an Intemet Café and a Dementia Choir. Fun and Friendship meets weekly. offering a moming of conversation, games, craft activtties and mutual support, and helping others by knitting hats for the Special Care Baby Unit and the Mission to Seafarers. School visits have been welcorned to the Centre, and also a student doing work experience. A Macmillan coffee moming and a cream tea in aid of a local hospice attracted a
number of new visitors as well as raising funds for these chanties. A legacy has enabled the purchase of additional kitchen equipment, so a greater variety of hot food is now offered as well as cold snacks, with an increasing emphasis on healthier options. Ingredients are purchased locally as far as possible. thus supporting and building relationships with local shops. We are very grateful to our volunteers from local churches and the wder community who staff the Centre and support its work through prayer, and to the Pastoral Centre Manager. Worship has continued to be offered in several formats, including Café Church on the first Sunday morning of eaGh month. and a Reflective Service on the second Sunday evening of each month when our Anglican friends Join us. We are invited to share evening services with the Anglicans at St. James, on the first Sunday evening of each month, and at St. Thomas a Becket on the third Sunday evening. During the year, the practice has evolved of an Anglican minister sharing in leading the evening service at the Methodist Church once a quarter, and a Methodist minister similarty participating in the Anglican evening services_ Christians Together in Emsworth (CTIE) has continued the practice of usually holding an ecumenical evening service when there is a 51n Sunday in the month, these seNices rotating around the fwe churGhes in CTIE. On Good Friday we again hosted the serving of refreshments followng the CTIE Walk of Wrtness around Emsworth. The opportunity to join moming services on Zoom continues, except on Café Church Sundays, and a weekly Circuit Digital Service is made available to members of our church family The Church has marked the passing of the Christian year by appropriate lebratIOnS, particularly at Harvest, Christmas and Easter. During Lent and Advent. groups met in the Pastoral Centre, offering an opportunity for refreshments followed by Bible study and discussion. At Harvest we shared lunch together, as we did at our Church Anniversary in April. on that occasion we were pleased to welcome as our preacher Rev Andrew de Wille. our fom)er minister and retiring Chair of the Southampton District. In May, our Methodist Homes representative used their materials lo lead a morning service, and in June. Rev Rosemary Fletcher, a fomier Mission Partner. led a World Church morning selv1. In Christian Aid Week our Worship Leader led a morning Servi focusing on the work of Christian Aid. We remain a Gollection point to recetve donalions for the One Church Food Bank, and OLtI Harvest gifts and monetary donations were also gtven to the food bank. At Christmas we donated to Stop Domestic Abuse and to A[On for Children. Other causes to benefrt from donations and special collections during the year included the Middle East Crisis Appeal, All We Can, Methodist Homes, the World Church Fund, Methodist Ministers, Housing Society, Fund for the Support of Presbyters and Deacons, The Fund for Property. Fund for Human Need, Leaders of Worship & Preachers Trust, Christians To9ether in Emsworth, Waterd UK, Transform Trade and Portsrnouth Family
Welfare Association. The ecumenical Christian Aid Wotking Party has again held several fundraising events at our premises, including coffee momings and an autumn sale of produce. Pastoral care continues to be offered by our network of Pastoral Carers and others through visits, telephone calls, emails, letters and cards. and the distribution of printed material such as our newsletter. The prayer chain. and the prayers offered, support those going through difficuk times. The ngwsletter and regular emails keep people infomied and strengthen their links to the Church. Wednesday Group, meeting twi a tnonth th a broad range of speakers, attracts both Church members and people from the wider community. Whilst not meeting during the summer months, contact and pastoral Gare are maintained, this year with a cream tea, a fish-and_chip lunch and a tea-and-cake aftemoon. An additional highlight was a visit to a wild-life meadow being developed a5 an educational resource by members of our Church and their family. During the year we have been delighted and encouraged to welcome a number of regular new worshippers. With the enthusiastic leadership of our ministers and Pastoral Cenlre Manager, and the commitment Df all involved in the life of our Church and Pastoral Centre, we look fotward with optimism to continuing our mission of seNice lo the cornmunity. 6. Financial Review As in previous years, income was derived from four main sources.. offerings and donations (£38.741) and associated gift aid (£9,735), lettings of the buildings and flats {£38,777) and sales in the Pastoral Centre (£19.702). These, together wth donations and other assorted income, gave a total income for the year of £115,287. Rental of the premises by extem21 individuals and organizations has seen several new customers. and sales in the Pastoral Cenlre are greater than the previou5 year. Expenditure trends The major rtem of expendtture was the assessment paid to the East Solent and Downs Circuit of £37,488. The other major items of expenditure relate to the employment of the Pastoral Centre Manager (£16,974) and maintenanGe and services for the property {£24.242}. Electricity and gas expenditure (£7,700) under a new contract was less than the previous year by about £4,000. Total expenditure for the year was £96,362 results'ng in a surplus for the year of £18,925. Assets and reserves
At the year end, the unrestricted assets in the General Fund amounted lo £93,708. This fund is significantly more than the 6 months specrfied in the reserves policy (see section 7). Designated Funds (development, pastoral ontre support) increased by nearly £3.000 to £46,369. Insurance values of the buildings and contents are £2.852.461 and £206,202 respectively. Budget tor 2024-25 A budget showng a surplus of about £2,500 was approved by the Church Council in June 2024. The major uncertainly was in the allocation for utilities (mainly electncity and gas) which will be weather-dependent. 7. Reserrfes Policy The Reserves Policy of the Trustees is to hold a minimum sum equivalent to six months. average expenditure. This should be Slrfficient to meet any unforeseen item of major expenditure on the chur¢h building andlor lo sustain payment of the assessment payable to the Circuit. 8. Trustees, Responsibilities In relation to the Accounts The Trustees are responsible for preparing a trustees, annual report and financial stalements in accordan with applicable law and United Kingdom Accounting Standards {United Kingdom Generally ACpted Accounting Practi). The law applicable to charities in England and Wales requires the chartty 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 resour of the charity for that period. In preparing the financial statements the Trustees are required to". • select suitable accounting policies and then apply them consistently. • observe the methods and principles in the applicable Charities SORP- • make judgements and estimates that are reasonable and prudent,. • State whether applicable accounting standards have teen followed, subject lo any material departurots disfjlo3ed and explained in the firbanciai Sialements- prepare the financial statements on a going cOnM basis unless it is inappropriate to assume that the charity will continue in business. The Trustees are responsible for keeping proper accountirKJ records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charilies (Accounts and Reports) Regulations, and the provisions of the trusl deed. They are also responsible for safeguarding the
assels of the chartty and laking reasonable steps for the prevention and detection of fraud and other irregularilies. The Trustees are responsible for the rna1ntenan and integrity of the charity and financial information on the charity's website in accordance with legislalion in the United Kingdom. During the year, the recorded donations from Trustees to the general funds of EMCPC totalled £23,984. Signed on behalf of the Trustees, following aCptance of this report at their meeting on 12th November 2024. -minister & Chair of the Church Council Ff. ..Treasurer .Senior Steward
EMSWORTH METHODIST CHURCH Statement of Financial Actlvitie$ For The Year Endod 31st August 2024 10 Note Unrestricted Rèstricted Funds Funds Totsl Funds 2024 2023 Incomlng R8sources Pastoral Centre Sales Offerings & Donations Miscellaneous Bank Interest Tax Rebates 12) {21 (21 121 {21 19,702 41.285 38.777 5,788 9.735 19,702 41.285 38,777 5,788 9,735 16,102 35.889 34,075 3,497 8,862 Totsl Incoming Resources 115,287 115,287 98,425 Resour¢es Used Circuit Assessment Property General Expenses {31 (3) 13) 37,488 24.242 34.632 37,488 24,242 34,632 36,852 34.091 31,686 Total Recourses Used 96,362 ,362 102,S29 Net Incoming Resources 18,925 18.925 {4,2041 Net Movement on Fund8 Transfers been Funds Other GainsllLossesl Balances Brought Foard as al 01.09.23 18.925 18,925 14,2041 96.490 96,490 213.562 {41 2.877.123 2,877,123 2,667,765 Balanc8 Garrled Forward at 31.08.24 2.992.538 2,992,538 2,877,123
EMSWORTH METHODIST CHURCH Balan¢e Sh¢et as èt 31st August 2024 71 Note 2024 2023 Fixed A$5ets Church Buildings 2,852.461 2.755,971 Current Assèts Sto Debtors C83h al BÈnk Cash in Hand IPastoral} Short Tenn Dewsts 407 9,607 8.292 197 103.574 {51 7.225 201 124.057 161 141,259 122.256 Current Ilabllities Arnounts Fallirg Due Wthin One Year 181 11,1041 Net Current Assets 140.077 121,152 LiabileS Falling due in rnore than one year Net Assets 2.W2.538 2,877,123 Represented by Unrestrided Funds General Pastoral Centre SLrpport Development Fund Property Fund 141 {41 141 141 93.708 17.2 29.079 2.852.461 77,762 15.442 27,948 2.755,971 2,992.538 2.877, 123 Internal Organisations Opening balance5 Recèipts Closlng balances Payments Vvednesday Group 499 (433} 834 768 499 14331 834 Signed Church Treasuw....................
12 staThJ apr* LIKawJ IFRS 102) leffethpfrm 1 jar15). the Chartt5 SORP IFFIS 102). Pu IrKxxn8 In4str
13 EMSWORTH METHOOIST CHURCH Notes to the Financral Ststements for the Year Ended 315t AugUSt 2024 Unrestri¢ted Funds Pastoral Support Total 2023 General Development in Resour P loral Centre Sal 19,702 19,702 16,102 s & Donations Offerings Donations Lega¢ies Fundraising 38,051 38,051 33.726 2,1e3 2.163 2,5(X) 2.500 41,285 41.285 35,889 Miscell neous Renl lfiatsl 14,463 24,314 Use of Premises Phtstocopier Government Grants Other 14,463 24.314 13.220 20,224 631 34.075 38,7T7 38.777 Interest R ed CFB Deposrt Fund Trustee5 Interést Fund 2.698 2,698 3,090 5.788 1,671 1,826 3.497 1.917 1.917 1,173 1.173 2,698 T Rebates Offerings Pastoral Support Fundraising Development 9.735 9,735 8.862 9.735 9,735 8.862 Total Incomin Resources 112,197 1,917 1.173 115.287 98.425
EMSWORTH METHODIST CHURCH Notas to tho Finaneial Statements for th8 Year Ended 31st August 2024 74 Unrestricted Funds Total 2023 Pastoral Support Generdl Dgvglopmant 3 Resources Used Circvil Assessment 37,488 37,488 36,852 Pro Ex nses Light and Heal Water Repairs and Renewals Cleaning Insurance 7.700 630 10.341 3,515 2.056 24.242 7,700 630 10,34fj 3.515 2,056 24,242 11,711 436 16,920 3,111 1,913 34,091 General Ex ensès Pastoral Centre Manager Telephone Office supplies Subscriptions and Donations 15ee note 91 Pastoral Centre Food elc Repairs and Renevrals Bank Charges Independent Examiners Fee TMCP Admin. Charge Miscellaneous 16.974 673 959 3.495 16,974 673 959 3.495 15.280 477 915 3.260 5.264 3.827 522 1.206 5,264 3.827 522 1.206 111 1,601 34.632 5,264 2,639 501 1,146 111 2.093 31,686 69 42 1,601 34,521 69 42 Total resources Used 96,251 6g 42 96,362 102,629
EMSWORTH MEfHODIST CHURCH Notes to the Financial Statements for the Year Ended 31st August 2024 15 4Ana sis of Movement of Funds -Unr¢str5cted Funds- Pastoral Cèntro Development General Fund Support Fund Fund Proporty Fund Balance Brought FoThvard 01.09.2023 77.762 15.442 27.948 2,755,971 Incoming ResourGes Outgoing Resources Revaluation Transfers beeen Funds 112.197 1%,2511 1.917 (69) 1,173 1421 96,490 Balance Carrred Forward 31.08.2024 93.708 17,290 29,079 2.852,461 £2,992,538 5 Anal sis of Cash al Bank 2024 2023 Barclays Bank General Accourt Barclays Bank SO AGGounl 6,903 322 7,225 7,397 8Q5 8.292 6 Anal sis of Short Tem) De osrts Central Finance Board of the Methodist Church TMCP Trustees Interest Fund 62,877 61,180 124,057 45,367 58,207 1 Q3,574 7 Anal sisofD Prepayments - General Fund Tax Repayments Circuit Assessment in Advance 2,450 4,133 2,786 9,359 2,453 4,030 3.124 9.807 8 Anal of Credttors Pa bl in Orte Year Indepèndent Examiners Fees Acruals Other Creditors 1,182 1.104 1.182 1.104
EMSWORTH METHODIST CHURCH Notes to the Flnanclal Statements for the Year Ended 31st August 2024 1S 9 Anal sis of Subscri lion5 and t)onalions Pa ents 2024 Chnstians Together pcc Action lor Children All We Can Fund For Human Need Leader5 01 Worship & Preachers Fund MHA Methodist Ministers Housrng Society One Chur¢h Food Bank Portsmouth Family WeKare Association Stop Domestic Abuse Transform Trade Water Aid Fund for the Support ol P$bYterS & Dea¢ons The Methodist Church Fund for Property 55 180 310 400 750 100 250 100 450 250 100 200 250 50 50 3495 10A en Collections & P ents Brought forward 1 Sep 23 Carrled forward 31 Payrnents Aug 24 Rèceipts One Church F(y)d Crisis ndiddle East Action foT Children Melhodisl Women Hoffle miss MHA Methodist Wortd ms1On 305 290 595 295 410 213 {3051 (2901 15951 1295) {4101 12131 2108 121081
17 Independent Examinerfs Report to the Trustees of Emsworth Methodist Church For the Year Ended 31 August 2024 This report on the accounts of the Church for the year ended 31 August 2024, which is set out on pages 10 to 16, is in respect of an examination Carried out in accordan with Section 145 of the Charities Act 2011 (the Act) Res ctive Res onsibilities of the Trustees and Examiner As Trustees you are responsible for the preparation of the accounts.. you consider that the audit requirement of the Regulations and Section 144(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the temis of the Regulations. Basis of Inde ndent Examinerfs Re My examination was carried out in accordan wth the General Directions given by the Charity Commission under Section 14515){b) 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 accoLJnls 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 ndent Examinerfs Statement In connedion with my examination. no maller has come to my attention.. (1) which gives me any reasonable cause to believe that in any malertal respect the requirements to keep accounting records in accordan with Section 130 of the Act" and to prepare accounts which accord with the accounting records and to comply with the requirements of the Act. as also contained in the Church Accounting Regulations 2006 have not been met., or (21 to which, in my opinion. attention should be drawn in order to 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 2k Ct*fy Z) L4-