## **BENFLEET METHODIST CHURCH**
## **Registered Charity Number 1127749**
**FINANCIAL STATEMENTS AND TRUSTEES’ REPORT**
**FOR THE YEAR ENDED 31 AUGUST 2023**
**Church Office Benfleet Methodist Church 67 High Road Benfleet Essex SS7 5LH**
## **BENFLEET METHODIST CHURCH**
## **CONTENTS**
||**Page**|
|---|---|
|**Index**|2|
|Trustees’ report|3 - 11|
|Financial statements|12 – 19|
|Declarations and scrutiny|20|
|Basis of Independent Examiner’s Report||
|and Independent Examiner’s Statement|21|
|**Appendix**– Church Council membership|22|
2
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## **Introduction**
This report has been prepared in accordance with the requirements of the SORP applicable to charities. In order to have a better understanding of the nature and activities of the Church readers are advised to go to the web site r Annual Review.
## **Aims and organisation**
## _**Our Mission**_
_Our mission is to be a powerful spiritual influence in the community and a visible expression of God’s inclusive love._
## **OVERVIEW OF THE YEAR**
The past year has seen a period of consolidating activities that all got back up and running post Covid and this was their second year of being back to normal. Probably the most significant addition last year was the opening up of the Welcome Area in the winter months as a Warm Space and mini-foodbank. This was supported by Church members and outside friends and relatives and provided a much needed resource to many in the community. There is a detailed report in the Annual Review.
We have five strands to our activities at the Church as follows:
## **Fellowship**
Sunday Church services numbers have been holding up well especially taking into account the conflicting demands on everyone’s time with families and other commitments. However, there is a good hard core of members and friends who come along each week.
The Bible Study group continues to meet, albeit small in number, and the monthly Light Worship service attracts a small but regular gathering, followed of course by the Light Lunch.
Pastoral visitors keep in touch with their allocated members either by visiting or telephoning or seeing them in Church, and they continue to bring any concerns to the attention of our Minster or the Stewards. Worthy of note is the 8.30 am Communion Service held monthly – this service has increased its numbers in recent months which is encouraging
.
Especially on a summer’s morning when the sun shines and the world is peaceful it is a beautiful time for gentle meditation and partaking in Holy Communion.
## _**Messy Church**_
Starting again after the summer – further details are given in the Annual Review.
3
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## _**Worship Academy**_
Each month Benfleet hosts the circuit Worship Academy. Ministers, local preachers, worship leaders are invited to attend but anyone is welcome.
It has been meeting now for over ten years. Each year there is a program with some very interesting speakers. Some speakers attend physically while some months there is a link up on zoom, thus folk who cannot come to Benfleet they have the opportunity to attend via zoom.
All the churches in the Circuit are very grateful to Benfleet for the use of the church and also to Doreen and Shelagh for their super meals.
## **Youth Work**
## _**Fusion and Fusion+**_
For children and young people has met for most of the year and still attracts high numbers. There is a detailed report on its activities in the Annual Review.
## _**Uniformed Groups**_
Rainbows, Brownies and Guides are all back in operation and there are full reports given in the Annual Review.
## _**Little Bunnies Playgroup**_
This new group which only started in early 2022 is already filled to capacity. Further details are given in the Annual Review.
## _**Benfleet Youth Counselling**_
A new venture about to start under Janet’s guidance – see more details in the Annual Review.
## **Social care**
## _**Music Man Project**_
The music therapy group – returned to regular meeting during term time and continue to provide remarkable support and development for the folk who come to this – their numbers seem to be growing as demand for this kind of help increases. Special mention must be made of the staff and helpers who support this work – they are just amazing.
4
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## _**OACS Counselling**_
This organisation goes back a long way in the life of the Church through the Benfleet Open Door Services, and it is very much an integral part of the Church mission and life. There is a more detailed report given in the Annual Review
## _**Headway Essex**_
Headway opened their Day Centre (Tuesday to Friday) and numbers have increased over the past year.
This is a very valuable activity and there is a more detailed review from the Headway team in the Annual Review.
## _**Hope Group (formerly the Monday Club)**_
This group continues to flourish providing social and recreational activities for many who otherwise might be at home on their own. Further details are given in the Annual Review
## _**Sunday lunches**_
Providing food for the body and friendly company for those who live alone or simply want to share a meal with other people.
## _**Whitechapel Mission**_
We still receive large quantities of clothing which is regularly taken up to the Whitechapel Mission.
## _**Food bank and Warm Space**_
We are now operating the mini-food bank throughout the whole year on Mondays, Wednesdays and Fridays and there is a strong demand from the local community. There is a fuller report on this activity later in the Annual Review.
## **Recreational and sporting activities**
_**Badminton –**_ both the Church Club and the U3A Group continue – further details are given in the Annual Review.
_**Yard Arm Folk Orchestra**_ – this group continues to flourish and provide musical entertainment during the Church Christmas Bazaar which is greatly appreciated. There is a report from them in the Annual Review.
5
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
_**Wesley Art Group**_ – the group is valued by those who attend but sadly the numbers are small. We encourage anyone to come along and see what goes on – see fuller report in the Annual Review.
_**Wives Club, Women’s Fellowship and Ladies Thursday Club –**_ all three groups continue to provide social, spiritual and recreational activities for ladies. Fuller reports appear later in the Annual Review.
## **The Welcome Area**
The first phase of our redevelopment completed in 2005 saw the creation of the Welcome Area – the Church’s window to the world - and the chance for the world passing the Church to see life and activity taking place.
The area is used very extensively by a whole range of groups, as well as being open every day between 10.00 am and 12 noon for tea and coffee and most importantly the chance to meet someone and engage in conversation.
This is part of our Ministry of Hospitality and Welcoming and is at the heart of the fellowship with the worshipping community being at the heart of all we do.
## **Plans for 2023/24**
2023 represents 146 years since the first Methodist Chapel was built in the Endway (now called School Lane) and we have a rich history of achievement. We need to plan for the next four years to take us up to 150 – a sesquicentennial – so there is a challenge to all members and friends to play their part in the maintenance and growth of Benfleet Methodist Church – the living heart-beat of South Benfleet.
## **Income trends**
All groups using the premises have paid their dues. Fund raising continued on a regular basis and grants were received from the District towards the Youth Work.
## **Expenditure trends**
Expenditure on utilities was well controlled although costs will increase once the current contracts expire in 2025. The premises have been well maintained to a very high standard.
## **Fund balances**
As at 31 August 2023 the net current assets of the Church available for general purposes amounted to £70,959 since the greater part of the accumulated funds are invested in the premises. Cash at bank and on deposit at the end of the year amounted to £73,357, down from last year reflecting the repayment of the Circuit grant towards a Mission Enabler.
6
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## **Basis of preparation and legal framework**
The financial statements have been prepared in accordance with the _Accounting and Reporting by Charities: Statement of Recommended Practice (SORP)_ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015) – (Charities SORP (FRS 102)).
7
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
Full name of charity Benfleet Methodist Church Registration Charity Number 1127749 Date of registration 28 January 2009 Main communication address Benfleet Methodist Church 67 High Road Benfleet Essex SS7 5LH
The members of the Church Council are the Charity Trustees, membership being made up of church office holders and representatives appointed by the church council and the annual church meeting. The full membership is shown in the Appendix A to this report (Page 22)
## **Church Ministers and officers**
Minister Rev Zena Smith Church Stewards Mrs Daisy Humphreys Mr Michael Otchere Ms Rosalind Klass Mrs D Norton Mrs V Windsor Church Council Secretary Mr Richard Reeves Church Treasurers Mrs Val Ryall Chairman Property Committee Mr Andy Keyes Chairman Finance Committee Mr Richard Reeves Investment Bankers Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes Bankers CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ Independent examiner Mr G W Dorrington 43 St Marys Road Benfleet Essex SS7 1NN
Mr Richard Reeves FCA acted as the principal officer overseeing the day to day financial management and accounting for the church during the year.
8
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## **Aims and organisation**
The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:
- (a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
- (b) Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of The Methodist Church;
- (c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
- (d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church.
The organisation and resourcing public acts of worship open to members of the church and non-members alike.
The teaching of Christianity through sermons, courses and small groups.
The resourcing of pastoral work including visiting the sick and bereaved.
Taking religious assemblies in local schools.
Provision of Christianity through the staging of events and services.
Provision of chaplaincy services to the local university and other institutions.
## **Public Benefit**
We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Structure, Governance and Management**
The governing document for the Church is the Deed of Union (1932) and the Methodist Church Act (1976).
Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD)
Day to day management of the church is undertaken by the Church leadership team along with the Church Council and the Church Committees.
## **Trustee Training**
A range of guidance produced by the Methodist Connexion to support effective running of the circuit, especially the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all Church Council members as induction to their role a trustees.
## **Related parties**
The Church is part of the Southend and Leigh Circuit which is a part of the Beds, Essex & Herts District. Internal organisations which are accountable to the Church Council are Wives Club, Women’s Fellowship, Badminton Club, Wesley Art Group, Fusion Youth Group, Ladies Thursday Club, Little Bunnies Playgroup, OACS.
## **Risk Management**
The major risks have been identified and recorded by the Property Committee with professional advice taken as required. There is a regular annual review process undertaken and recorded.
Income and expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.
9
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
## **Safeguarding**
Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.
Methodist Connexional practice outlines commitment to the following principles:
- The care and nurture of, and respectful pastoral ministry with all children, young people and adults
- The safeguarding and protection of all children, young people and adults when they are vulnerable
- The establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse
- We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosure and registration with the relevant vetting and barring schemes
- We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed co-operating with the police and local authority in any investigation
- We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care
- We will seek to challenge any abuse of power, especially by anyone in a position of trust
- We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult
- In all these principles we will follow legislation, guidance and recognised good practice
## **Reserves Policy**
The Reserves Policy for the Church is to hold a minimum of six months average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the premises and/or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the required income.
## **Trustees’ responsibilities**
The trustees are required to prepare financial statements each financial year which give a true and fair view of the Church’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees have:
- Selected suitable accounting policies and applied them consistently;
- Made judgements and estimates that are reasonable and prudent;
- Followed applicable accounting standards;
- Prepared the financial statements on the going concern basis.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the Church and hence for taking steps for the prevention and detection of fraud and other irregularities.
10
## **BENFLEET METHODIST CHURCH**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2023**
So far as each of the trustees is aware there is no relevant information that has not been disclosed to the independent examiner and each of the trustees believes that all steps have been taken that ought to have been taken to make them aware of any relevant audit information and to establish that the independent examiner have been made aware of that information.
## **Signed on behalf of the Church Leadership team**
Rev Z Smith Minister
Mr R Reeves Church Council Secretary
Mrs V Ryall Church Treasurer
Mrs D Humphreys Senior Church Steward
11 October 2023
11
## **BENFLEET METHODIST CHURCH**
## **Financial statements for the year ended 31 August 2023**
|**Index:**|**Page**|
|---|---|
|Statement of financial activities (SOFA) for the year ended 31 August 2023|13|
|Statement of financial activities (SOFA) for the year ended 31 August 2022|14|
|Balance sheet as at 31 August 2023|15|
|Notes to the accounts for the year ended 31 August 2023|16– 19|
|Declarations and scrutiny|20|
|Independent examiner’s report|21|
|Membership of the Church Council (Managing Trustees)|22|
12
## Benfleet Methodist Church
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2023**
|**Notes**
**to the**
**ac-**
**counts**
**Income**
1 Offerings
2 Donations
3 Gift aid
4 Interest and investment income
5 Income from investment properties
6 Internal organisations
7 Other charitable income
8**Total income**
**Expenditure**
9 Circuit assessment or share
10 Grants and donations
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17**Total charitable expenditure**
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20**Net income/(expenditure)**
21 Transfers between funds
22 Other gains/(losses)
23**Net movement in funds**
24 Total funds brought forward
**25 Total funds carried forward**|**General**
**Fund (Unre-**
**stricted)**
**Restricted**
**Funds**
**Total**
**2022-23**
£
£
£
27,480
**27,480**
9,573
**9,573**
7,806
**7,806**
2,584
**2,584**
-
**0**
-
21,312
**21,312**
61,839
**61,839**
**109,282 **
**21,312**
**130,594 **|
|---|---|
||44,400
**44,400**
-
**0**
24,134
**24,134**
14,475
**14,475**
3,036
**3,036**
2,468
**2,468**
19,301
**19,301**
10,914
**10,914**
**107,814**
**10,914**
**118,728**|
||
**0**
**0**
**1,468**
**10,398**
**11,866**
**0**
**0**
**1,468**
**10,398**
**11,886**|
||1,743,079
7,680
1,750,759
**1,744,547**
**18,078**
**1,762,625**|
13
## Benfleet Methodist
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2022**
||**Notes to**||||
|---|---|---|---|---|
||**the**|**General Fund**|**Restricted**|
**Total**|
||**accounts**|
**(Unrestricted)**|**Funds**|**2021-22**|
|||£|£|£|
|**Income**|||||
|1 Offerings||25,753||**25,753**|
|2 Donations|13/1|11,276||**11,726**|
|3 Gift aid||7,454||**7,454**|
|4 Interest and investment income||373|
|**373**|
|5 Income from investment properties||-||**0**|
|6 Internal organisations|||18,282|**18,282**|
|7 Other charitable income|13/2|78,446||**78,446**|
|8**Total income**||**123,302 **|**18,282**|**141,584 **|
|**Expenditure**|||||
|9 Circuit assessment or share||37,428||**37,428**|
|10 Grants and donations||450||**450**|
|11 Property maintenance||30,853||**30,853**|
|12 Insurance, utilities etc||11,133||**11,133**|
|13 Depreciation||3,431||**3,431**|
|14 Office expenses||925||**925**|
|15 Other expenditure|13/3|20,761||**20,731**|
|16 Internal organisations|||74,075|**74,075**|
|17**Total charitable expenditure**||**104,981**|**74,075**|**179,056**|
|18 Gains/(losses) on monetary investments||||**0**|
|19 Gains/(losses) on investment properties||||**0**|
|20**Net income/(expenditure)**||**18,321**|**-55,793**|**-37,472**|
|21 Transfers between funds||||**0**|
|22 Other gains/(losses)||||**0**|
|23**Net movement in funds**||**18,321**|**-55,793**|**-37,472**|
|24 Total funds brought forward||**1,724,758**|**63,473**|**1,788,231**|
|**25 Total funds carried forward**||**1,743,079 **|**7,680**|**1,750,759 **|
14
**Church No**
## **Benfleet Methodist Church**
|**Balance Sheet as at 31 August 2023**
**Notes to**
**the**
**General**
**Fund (Unre-**
**stricted)**
**Accounts**
£
**Fixed Assets**|**Balance Sheet as at 31 August 2023**
**Notes to**
**the**
**General**
**Fund (Unre-**
**stricted)**
**Accounts**
£
**Fixed Assets**|**Balance Sheet as at 31 August 2023**
**Notes to**
**the**
**General**
**Fund (Unre-**
**stricted)**
**Accounts**
£
**Fixed Assets**||**Totals 2023**
£
1,673,588
0
0
**1,673,588**
6,662
0
0
68,799
17,990
**93,451**|**Totals 2023**
£
1,673,588
0
0
**1,673,588**
6,662
0
0
68,799
17,990
**93,451**||
|---|---|---|---|---|---|---|
|||**General**
**Fund (Unre-**
**stricted)**
£|**Restricted**
**Funds**
£|**Totals 2023**
£||**Totals 2022**
£|
||||||||
|Churchbuilding and otherproperty|13/4|1,673,588||1,673,588||1,668,387|
|Investment properties||||0|||
|Investments||||0|||
|**_Total fixed assets_**||**1,673,588**|**0**|**1,673,588**||**1,668,387**|
|**Current Assets**|||||||
|Debtors and prepayments|13/5|6,662||6,662||7,323|
|Loans by the Churches||||0||0|
|Investmentswith TMCP||||0||0|
|Central Finance Board Deposits||68,799||68,799||85,556|
|Cash at Bank and in hand||4,558|13,432|17,990||10,983|
|**_Total current assets_**||**80,019**|**13,432**|**93,451**||**103,862**|
|**Current liabilities**|||||||
|Creditors (due in under 1 year)||9,060|-4,646|4,414||21,490|
|Grants payable within 2022-23||||0|||
|**_Total current liabilities_**||**9,060**|**0**|**4,414**||**21,490**|
|**_Net current assets/liabilities_**||**70,959**|**18,078**|**89,037 **||**82,372**|
|||||**1,762,625**
**0**
**0**
**0**
**1,752,227**
1,744,547
0
**1,744,547**
18,078
0
**1,762,625**|||
|**_Total assets less current liabilities_**||**1,744,547**|**18,078**|**1,762,625**||**1,750,759**|
||||||||
|**Long term liabilities**
**(due after more than one year)**|||||||
|Grants payable after 2022-23||||**0**|||
|Loans to the Church||||**0**|||
|||||**0**|||
|**_Net assets_**||**1,744,547**|**18,078**|**1,752,227**||**1,750,759**|
|
**Funds of the Church **|||||||
|General Fund (Unrestricted)||1,744,547||1,744,547||1,743,049|
|DesignatedFunds (Unrestricted)||||0|||
|**_Total Unrestricted Funds_**||||**1,744,547**||**1,743,049**|
|RestrictedFunds|||**18,078**|18,078||**7,680**|
|EndowmentFunds||||0|||
|**_Total Funds_**||**1,744,547**|**18,078**|**1,762,625**||**1,750,729**|
15
## **BENFLEET METHODIST CHURCH**
Notes to the accounts for the year ended 31 August 2023
## **1. Basis of accounting and accounting policies**
## **i Accounting standard**
The financial statements have been prepared in accordance with the _Accounting and Reporting by Charities: Statement of Recommended Practice (SORP)_ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015) – (Charities SORP (FRS 102)).
## **ii Public benefit entity**
Benfleet Methodist Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.
## **iii Basis**
These accounts have been prepared on the basis of historical cost except that investments (including properties) are shown at their market value at the end of the year. The accruals basis has been used and trustees present accounts that show a true and fair view of the Church’s financial position and activities.
## **iv Content**
The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £ sterling, rounded to the nearest pound.
## **v FRS 102 SORP 2015**
These accounts are compliant with FRS102 and with FRS102 SORP 2015. The accounts have been prepared in accordance with applicable charity law in England, this being the Charities Act 2011 and SI 2008/629 *Charities accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to SORP 2015 in accordance with Reg.8(4)(d) of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following SORP (FRS 102) instead of SORP 2005 to the extent necessary to give a true and fair view in the circumstances.
## **vi Going concern**
Based on the monetary assets and human resources available at 31 August 2023, the trustees believe that the Church is a going concern.
## **vii Income recognition**
Income is brought into account when there is entitlement and the amount is reliably measurable once it is more likely than not that the economic benefit of the income will be forthcoming.
Individual amounts categorised as _Other income_ in the SOFA will be shown separately if they are considered material.
In accordance with the Charities SORP (FRS102), the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report. If goods are donated, a value will be shown in the SOFA or Notes where the value is considered material.
16
## **vii Expenditure**
This is recognised when a liability is incurred, or a constructive obligation arises, where the amount is reliably measurable and it is considered more likely than not that there will be an outflow of economic benefit.
## **ix VAT**
Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.
## **x Tangible fixed assets**
These are capitalised if they can be used for more than one year, and individually cost at least £1,000
The freehold property is shown in the accounts at deemed historical cost representing each property’s gross carrying value as at 1 September 2015, being that property’s cost as far as the redevelopments are concerned and an internal valuation of the original premises remaining after the redevelopment plus any additions thereafter at cost.
No depreciation is provided because the trustees have maintained the buildings such that their values have been maintained.
The Church has made use of the deemed cost option on transitioning to FRS102 as outlined above.
## **xi Receivables and Payables; Bank and Cash (Basic Financial Instruments)**
Debtors are stated at the amounts owed to the Church or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their realisable values.
## **xii Funds**
The trustees have adopted a policy for all unrestricted reserves which is attached as a separate document.
## **2. Payments to trustees**
The Church policy is to reimburse members of the CLT and other trustees for expenditure properly incurred in carrying out their duties, including where appropriate travelling expenses, or where they have been requested to undertake certain activities for the Church. The Minister and officers fulfil the primary executive roles within the Church. None of the trustees is an employee of the Church nor was in receipt of any payment for work undertaken on behalf of the Church, other than reimbursement of appropriate expenses incurred on behalf of the Church. During the year the sum of £nil was reimbursed in this regard to trustees (2022 - £nil).
## **3. Premises**
The freehold premises comprise the church and the ancillary halls and facilities. The equipment comprises furniture and fitting acquired at the time of the redevelopment plus addition at cost. Depreciation is provided on a straight line basis over five years commencing in the year after acquisition.
## **4. Debtors and Prepayments**
All sums shown as Debtors at 1 September 2022 were received during the year 2022-23. All sums paid in advance at 1 September 2022 were for activities that have been held during 2022-23. It is expected that payments in advance at 31 August 2023 will be expensed during 2023-24
## **5. Central Finance Board (CFB) and Bank Balances**
Monetary balances held at the Central Finance Board of the Methodist Church and at CAF Bank are all available on demand without loss of interest.
17
## **6. Creditors, Accruals and Income in Advance**
It is expected that all sums accrued at 31 August 2023 will be paid during the year to 31 August 2024.
## **7. Funds**
## **General Fund (unrestricted)**
The purpose of this fund is for use at the discretion of the trustees in the furtherance of the general objectives of the Church and which have not been designated for other purposes. Some 95% of this fund is held as a freehold property, being the church and ancillary premises
## **Restricted Funds**
These represent funds of Church organisations who report to the Church Council together with other accumulated minor funds.
## **8. Related Parties**
Church trustees, being members of the Church, make regular freewill offerings to support the work and activities of the Church. These are made through regular standing orders, weekly envelopes or cash put into the collection plates. It is neither practical nor appropriate to attempt to segregate these amounts that are given voluntarily.
Related parties include the Methodist Conference, the BE&H District and Churches within the Circuit, other Methodist Districts in Great Britain, CFB and TMCP.
## **9. Volunteer Contribution**
Every entity (Connexion, District, Circuit and Church) within the Methodist Church in GB is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. In the Church the principal contribution is by serving on committees of the Church that deal with the mission, property, finance, policy, training and safeguarding. We are grateful to all of them for their help and commitment. No attempt has been made by this Church to value the non-monetary contributions to the Church in monetary terms.
## **10. Capital commitments and contingent liabilities**
There were no capital commitments or contingent liabilities at the year-end (202 – nil)
## **11. Lease commitments**
The Church has no lease commitments
## **12. Independent examiner**
No fees are payable to the independent examiner.
18
## **13 FINANCIAL ANALYSIS**
||||**2023**|**2022**||
|---|---|---|---|---|---|
|**13/1**|**Fund raising and donations**|||||
||Fund raising||9,573|10,074||
||Donations||0|1,202||
||||**9,573**|**11,276**||
|**13/2**|**Other charitable income**|||||
||Use of premises||42,839|43,411||
||Other||0|18,135||
||Grants||19,000|16,900||
||||**61,839**|**78,446**||
|**13/3**|**Other expenditure**|||||
||Youth Work||18,826|19,540||
||Website||427|339||
||Sundry||200|433||
||Performing rights licence||352|449||
||||**19,805**|**20,761**||
|||||**Equip-**||
|**13/4**|**Fixed assets**||**Church**|**ment**|**Total**|
||||**building**|||
||**Cost or valuation**|||||
||Balance brought forward||1,661,778|71,983|1,733,761|
||Additions||5,772|2,466|5,772|
||Disposals||0|0|0|
||||**1,667,550**|**74,449**|**1,741,999**|
||**Depreciation**|||||
||Balance brought forward||0|65,374|65,374|
||Released on disposal||0|0|0|
||Charge for year||0|3,037|3,037|
||||**0**|**68,411**|**68,411**|
||**Net Book Value**|||||
||31 August 20223|2023|1,667,550|6,038|1,673,588|
||31 August 20212|2022|1,661,778|6,609|1,668,387|
|**13/5**|**Debtors and prepayments**||**2023**|**2022**||
||Circuit assessment paid in advance||3,626|3,700||
||Use of premises||1,007|1,340||
||Other||72|273||
||Prepayments||1,657|2,010||
||||**6,362**|**7,323**||
19
## **BENFLEET METHODIST CHURCH**
## **Declarations and Scrutiny**
I confirm that these accruals-based accounts for the year to 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.
Signature of Treasurer Mrs V Ryall
Date 11 October 2023
Name and address of Treasurer
Mrs V Ryall 14 Orchill Road Hadleigh Essex SS7 2LS
## **Presentation to the Church trustees**
I confirm that the annual report and accounts for the year ended 31 August 2023 were presented to the meeting of the Church trustees held on 11 October 2023
Signature of the Chair of the meeting
Rev Zena Smith Name of the Chair of the meeting Rev Zena Smith
Date 11 October 2023
20
## **Independent Examiner’s Report to the Trustees of the**
## **Benfleet Methodist Church**
## **Charity Number 1127749**
## **Responsibilities and basis of report**
I report to the trustees on my examination of the accounts of the Benfleet Methodist Church for the year ended 31 August 2023 set out on pages 11 to 17. As the Church’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Benfleet Methodist Church**
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts do not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination
- the trustees’ annual report is not consistent with the accounts
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
I have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.
Signature of independent examiner G W Dorrington
Name of independent examiner Mr G W Dorrington
Relevant professional qualification of independent examiner
Address 43 St Marys Rad Benfleet Essex SS7 1NN
Date 11 October 2023
21
**APPENDIX**
## **Church Council Membership**
Rev Zena Smith (Chairman) Mrs Doreen Bartlett Mrs Sue Downer Mrs Janice Gray Mr Rob Gray Mrs Stella Holden Mrs Daisy Humphreys Mrs Caroline Huggett Mr Andy Keyes Mrs Ann Keyes Mrs Rosalind Klaas Mrs Diane Norton Mr Michael Otchere Mr Richard Reeves (Secretary) Mrs Marilyn Robinson Mrs Val Ryall Mr John Stokes Mrs Shelagh Stokes Mrs Val Windsor
22