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2022-08-31-accounts

Central Methodist Church, Chesterfield Registered Charity Number 1128075

Report and Accounts for the Year Ended 31 August 2022

Contents

Reference & Administration Details 2
Structure, Governance and Management 4
Structure
Governance
Management
Objectives and Activities 5
Objectives
Activities
Achievements and Performance 5
Resourcing the Activities of the Church 7
Serious Incidents 8
Future Plans
8
Public Benefts Statement 8
Exemption From Disclosure 9
Funds Held as Custodian Trustee 9
Financial Review
Overview 9
Accounts for the Year Ending 31 August 2022 10
Declarations 13
Notes to the Accounts 14
Cornerstone 16
Designated Funds 17
Contingent Liabilities 19
Commitments 19
Ex-gratia Payments 19
Independent Examiners Remuneration 19

1

Reference and Administration Details

Charity name: Central Methodist Church, Chesterfield S40 1UH (‘Central’) REGISTERED CHARITY NUMBER 1128075

Registered Office

Central Methodist Church Saltergate CHESTERFIELD S40 1UH

Trustees: 1 September 2021 – 31 August 2022

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Name Position
Rev. Sean Adair Supt. Minister (Joint Chair)
Rev. Mark Carrick Minister (Joint Chair)
Margaret Chinnery Senior Church Steward
Simon Ingle (until Oct. 2021) Church Steward
Leighann Ingle (until Oct.
2021) Church Steward
Julie Marshall (until May 2022) Church Steward
Gill Ashton Church Steward
Sally Jones "
John Walker “
Sue Walker " & Safeguarding Officer
Angela Walker " & Cornerstone Manager
Richard Gostling Chair of Finance & Church Treasurer
Chair of Resourcing Mission (Property)
John French Team
Deborah Andrews (until Jan.
2022) Church Council Secretary
Brian Offiler (wef May 2022) Church Council Secretary
Enid Pont Church Secretary
Judith Gilbert Pastoral Committee Secretary
Will Nightingale Chair of Church Life Team
Chair of Local Mission (inc. Evangelism)
Paul King Team
Lesley Parkin Centrepoint Committee Representative
Helen Briddon Youth and J Gang Co-ordinator
Ian Sawyer Circuit Steward
Roger Jones Music Representative
Peter Andrews (until Jan. 2022) Local Preachers Representative
Circuit Invitation Committee
Gillian King Representative
Rosemary Eddas Representative from Congregation
David Humphrey “
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2

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Reg Rodda "
Kay Rodda (wef Jul. 2022) “
Alyson Franks (wef Jul. 2022) “
Deborah Andrews (wef Jul.
2022) Representative from Congregation
Lisa Curtis (wef Jul. 2022) “
Rev Richard Harris Ex Officio
Rev Tracey Harris Ex Officio
Rev Margaret Mwailu Ex Officio
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Bankers:

Trustees for Methodist Church Purposes, Virgin Money Central Buildings 681 Chesterfield Road Oldham Street SHEFFIELD Manchester S8 0RY M1 1JQ

Central Finance Board of the Methodist Church 9 Bonhill Street LONDON EC2A 4PE

Independent Examiner

D Walker, Esq., CPFA, 21, Gallery Lane, Holymoorside, CHESTERFIELD, S42 7ER

3

Structure, Governance and Management

Structure

The Church is governed by the laws relating to the Charity Commission and the Methodist Church. The governing documents of the Methodist Church is the Methodist Church Act 1976.

In practice the Methodist Church is governed in accordance with its Constitution, Practice and Discipline (CPD) and is organised in four tiers,

Each Church, Circuit, District and the Connexion is a Charity, depending upon turnover, either registered or exempt. The Connexion determines overall policy, which is administered by Districts and implemented by Circuits and Churches. Financially, the Connexion levies Districts, Districts levy Circuits, and Circuits determine the annual amount that is to be levied upon each constituent Church. Thus for Churches, all three organisational tiers are “related parties”.

Governance

Central Methodist Church is governed by a Church Council consistent with the manner set out above. Members of Church Council either hold an office upon which the Constitution, Practice and Discipline confers membership, or are elected by the Church at the Church Annual General Meeting which consists of full members of the congregation, or are appointed by the Church Council to ensure a breadth of membership. The Circuit Meeting appoints a Circuit Steward to the Church Council.

Management

The Church Council is chaired by the Superintendent Minister, who is appointed by the Circuit in consultation with the District Chair, and routinely meets three times a year.

The members of Church Council are the managing trustees. As well as managing the daily operation of the church and its three paid part-time staff members (one caretaker, one cleaner, one secretary), the Church Council exercises stewardship over the Church building (which is nearly 150 years old and Grade II listed) on behalf of the custodial trustees TMCP (Trustees for Methodist Church Purposes nominees of the Methodist Church of Great Britain (the Connexion)). There is no Chief Executive Office role within the church governance structure.

Staf

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Central Methodist Church employs three part time staff: a Caretaker, a Church Secretary and a Cleaner.

5

Objectives and Activities

Objectives

The purposes of the Methodist Church are, and shall be deemed to have been since the date of union, the advancement of:

(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.

Activities

The activities of Central Methodist Church as specified at registration are:

Achievements and Performance

6

Central Methodist Church is a large religious community worshipping in Chesterfield. In terms of membership numbers, Central is one of the larger Methodist Churches in the country with the largest membership of any single church in the Sheffield District. The main activities take place in a large building which is, in part, Grade 2 listed and is located in Saltergate, Chesterfield. The building contains a sanctuary for worship, a large hall with kitchen, and ten ancillary rooms. As with almost all organisations, Central Methodist Church was severely affected by the Covid-19 pandemic but during the year 2021-22 has gradually recovered, although not yet to pre-pandemic levels.

The activities of Central are grouped under a number of headings:

Worship:

The principle coming together of the Church is in Sunday morning worship; which is live streamed. There is an on-line service on Sunday evenings, a weekday service on Friday lunchtimes.

Christian Development

A number of groups intended to assist in developing knowledge of the Christian Faith have recommenced: House Groups (which meet fortnightly or four weekly), and ‘Women on Wednesdays’.

Young People

Work among young people was maintained on-line during the pandemic, and several groups have recommenced during the year, including:

i. J gang:- worship and learning for young people
ii. 5th Chesterfeld Rainbows
iii. 5th Chesterfeld Guides
iv. 5thChesterfeld Brownies
v. Creche held on Sunday morning
vi. Toddler group: Thursday morning activity for parents, carers and
under 5s
vii. Messy Church: during school holidays

In addition, a good deal of the work developing the faith of the young people of the Circuit takes place on Central premises.

Meeting the Community

Central pursues a policy of voluntary community service through:

Additionally Central provides facilities for secular groups including:

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The Wider World

Central is a Fair Trade church. Church in the World and Mission and Evangelism Teams as well as specifically focussed meetings and worship ensure that Central is aware of and responds to the needs of the wider world locally and globally.

Meeting One Another

The social cohesion of the Church is ensured by:

Resourcing the Activities of the Church

A core aspect of the ethos of Central is that of ‘Stewardship’, i.e. the generous giving of time, talents and money by the worshipping community is the basis for delivering our mission.

The activities of the Church are overseen by four teams, who report to and advise the Trustees:

i.Church Life Team ii.Church in the World Team iii.Resourcing Mission (Finance) Team iv.Resourcing Mission (Property) Team

In turn, these are supported by a number of groups with specific purposes, including the DLO (Direct Labour Organisation), a group of volunteers who help in the general maintenance of the Church building, thus saving significant cost.

Resourcing Church Activity (Stewardship of Money)

A core aspect of the approach to money is that day to day activities are funded to a very large extent through giving from the congregation, rather than by fund raising

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events. In this way, the Church is able to concentrate its energy on delivering the activities listed above, and also to set aside 10% of regular freewill giving for the ‘Caring for Others’, which includes regular donations to national Methodist Charities. Additionally, from its inception, Central resolved that any surplus from “Cornerstone” would be used, not for day to day activities which a Church ought to fund, but for “Outreach” into the community.

Financially, the impact of the pandemic has been ameliorated by continuation of the long-standing stewardship policy, which has meant that congregational giving was largely maintained, with around 80% of the giving income being made through standing orders. Thus, we have been able to maintain the policy of giving away 10% of collections related income to ‘Caring for Others’.

In the past year, it has been possible to enhance our security arrangements, sadly necessary in our town centre location, by installation of CCTV and modification to entrances.

Serious Incidents

No serious incidents have occurred during the year in question

Future Plans

Central intends to continue to offer its declared charitable activities. The range of activities outlined above has gradually been resumed, with significant additions, and suitable modifications are being considered in order to serve better our wider neighbourhood in the post pandemic world.

The town centre location, and the extensive premises, provide for new opportunities, but also require provision for future liabilities consequent upon managing on behalf of TMCP a nearly 150 year old Grade II listed building.

Specific tasks already identified for the coming year are:

Public Benefit Statement

The Catechism for the use of the people called Methodists states that:

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The distinctive features of the Methodist Church is that its message has been summarized as “The Four Alls”:

All need to be saved. All may be saved. All may know themselves saved . All may be saved to the uttermost

The traditional features of the Methodist Church include:

Central Methodist Church exists to make this offer to the people of Chesterfield and so meets the Charity Commission’s “Public Good” criterion.

Exemption from Disclosure

No exemptions are claimed.

Funds held as Custodian Trustee

No such funds are held.

Financial Review

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Overview

Central’s financial aim is to live within its means. In the year 2021/22 operational activity resulted in a deficit of £5,145; steps have been taken to deal with the operational loss in the year ahead.

The full accounts show an overall decrease in funds of £21,069. This resulted from bringing forward expenditure from the ‘Caring for Others’ fund, and from payment of the first instalment of the cost of the new organ, delivery and commissioning of which is scheduled for the end of the calendar year.

After considerable discussion, it has been possible to construct a ‘balanced budget’ in terms of day to day activities, but funding for new initiatives, or for major maintenance, is very constrained.

Overall, the finances are reasonably satisfactory, but implementation of the medium term finance plan remains essential.

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Central Methodist Church, Chesterfield, Accounts for the Year Ended 31 August 2022

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mma FILd ArtG 415 119 M7 2U45211 l81274 18ffj8 8,215 14

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Notes to the Accounts

1. Basis of Preparation

The accounts have been prepared in accordance with the Historic Cost Convention and with, Statement of Recommended Practice (SORP) (FRS 2) on Accounting for Charities except that it does not use the accrual concept.

2. Accounting Policies

Valuation of assets The charity owns no fixed assets.

Depreciatio n Furniture, computers, printers and other such equipment are expensed in the year of acquisition.

Recognition of transactions

Income is recognised upon receipt. Income from endowments is recognised when transferred to Restricted Funds. Income from grants and gifts is recognised upon receipt. Payments under operating leases are charged to expenditure when paid.

A liability is recognised when a commitment is entered into.

Designated Funds Funds are designated for specific planned expenditure.

3. Fixed Assets

The Constitution, Practice and Discipline of the Methodist Church provides that Church (Charity) Trustees may with permission erect buildings from charitable funds and for Custodian Trusteeship to be vested in the Trustees for Methodist Church Purposes (TMCP), with the Charity Trustees acting as Managing Trustees of the building on a basis akin to a peppercorn repairing lease. The Managing Trustees may not alter the building structurally without TMCP authority (which is in some circumstances delegated to District Committees). Permission has to be sought from TMCP to dispose of land and buildings and the proceeds are shared between the Connexional Advance and Priority Fund and the Circuit Advance Fund. Since the Charity Trustees merely manage the church complex and the charity would not benefit from its disposal, its historic cost (which is unknown) is not included in these accounts.

4. Income

The charity’s principal source of income is freewill offerings and associated Gift Aid. Other income is from a miscellany of sources, including lettings.

There have been no grants from Government or the Local Authority

5. Reserves Policy

It is the policy of the Church to maintain liquid funds in the General Fund and some Designated Funds sufficient to cover one year's Assessment and other nondiscretionary costs, together with working capital equivalent to one quarter's

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expenditure. Based on the years 2020-21, this amounts to £104,990. On 31 August 2022 sufficient funds were available in the agreed funds (General fund, Church Fabric fund and TMCP) to cover this, with a margin of £16,623.

As explained in the section on “Achievements and Performance”, the Charity enjoys the use of, and is responsible for, a comprehensive suite of buildings. The main church building is nearly 150 years old and is Grade 2 Listed by virtue of its frontage and sanctuary ceiling. The Trustees therefore maintain a buildings development and maintenance schedule, reflecting specific short and medium term projects, including work on the sanctuary roof. In order to provide for the costs of these as they arise, and to smooth their impact on the charity’s finances, sums are periodically designated to meet those costs.

6. Trustees’ Remuneration

During the Connexional year 2021-22, of the Trustees listed in the Report, no Trustee received remuneration or expenses for their duties as Trustees, although the Rev S Adair and Rev M Carrick received a Ministerial stipend from the Circuit for their services as Ministers; and Mrs E. Pont received a salary as Church Secretary.

7. Related Party Transactions

Transactions with the related parties specified in the note on “Organization” (i.e., other organizationally superior Methodist Church registered charities) are clearly shown in the accounts and, where appropriate, are detailed below.

7.1 Assessment

The Connexional hierarchical organization of the Methodist Church provides for the costs of the Connexion to be met by the Districts; for the costs of Districts (including their share of Connexional costs) to be met by Circuits; and for the costs of Circuits (including their share of inclusive District costs) to be met by churches. In this way, the cost of the overall church organizations bears upon churches.

In addition to the surcharged costs, the costs of the Circuits include the costs of ministerial stipends and manses; the costs of lay workers; and any specific Circuit initiatives. The figure stated in the accounts from the General Fund is the share of these costs paid by Central.

7.2 Grants to the Circuit

Additionally, during the year 2021-22 Central made a grant of £3,000 from its “Caring For Others” Fund towards the costs of the Circuit’s ‘New places for new people’ project.

7.3 Grants to National Methodist Charities

During the year, Grants were made to National Methodist Charities (included in the table at note v to the accounts)

.

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Cornerstone

As an expression of the Methodist Church’s social conscience, the Trustees offer for sale, refreshments, cards with Bible texts, Bibles, and Christian books, five days a week. This outreach venture is known as ‘Cornerstone’ and is staffed by volunteers from the Church, the Circuit, and beyond, and the net surplus is applied to organisations whose charitable purposes “reach out’ into community; and to individuals undertaking projects/training sympathetic with the Christian message.

The summary accounts of this venture are as follows:

2021-22
2020-
2
1
2019-20
£
£
£
Sales 10271.58
2473.2
1
11393.5
5
Cost of Sales -6486.29
-
2
3
0
4
.
8
2
-7365.37
Net Surplus 3785.29
168.39
4028.18
Operating Expenses -1645.65
-171.05
-2259.76
Net Surplus 2139.64
-2.66
1768.42
Transfers to:
Refurbishment Fund -786.16
0.00
-590
Outreach Fund -2358.47
-57.84
-2017.11
Fund Balance at 1
September		 8244.50
8305
9143.69
Fund Balance at 31 August 7239.51
8244.5
8305

Note: Cornerstone was fully refurbished immediately prior to the restrictions imposed by the Coronavirus epidemic. The impact of the pandemic, and the gradual recovery are evident in the summary accounts for the years 2019-20, 2020-21 and 2021-22.

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Designated Funds

As a matter of principle, the Trustees (i) set aside funds for specific purposes and (ii) encourage groups not to maintain accounts separate from the Church. The summarized accounts for those groups that do maintain separate accounts are shown as a sub-set of the accounts, whilst movements on those included in the accounts as “Designated” Funds are shown below:

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Balance Balance
at 1 at 31
Allocatio Expenditu Releas Septemb August
Income ns re es er 2021 2022
£ £ £ £ £ £
-
12,500.0 11,349. 21,494.7 21,902.
Caring for Others Fund 1,557.78 0 86 8 42
-
60,642.7 58,474.
Church Fabric Fund 0.00 2,168.40 0.00 5 35
17,000.0 16,354.
Mission Opportunities Fund 0.00 -645.39 0.00 0 61
- -
10,100.0 10,100.0 35,000.0 14,800.
Property Projects Fund 0 0 0.00 0 00
Short Mat Bowling Fund 100.00 0.00 -200.00 149.59 49.59
Institute Fund 400.00 0.00 -500.00 185.00 85.00
Toddlers Fund 92.82 -55.00 -100.00 216.54 154.36
Cornerstone Refurbishment 1,086.1 4,143.5
Fund 0.00 -441.69 6 3,499.12 9
-
3,795.7
Outreach Fund 0.00 7,937.55 2,358.47 9,374.81 3
-
-
33,848.0 12,436. 147,562. 119,759
7,949.40 3 1,558.47 02 59 .65
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Explanatory Notes

The ‘Mission and Vision’ programme was funded by donations and grants, and part of the pre-existing ‘Development Fund’. On completion of the programme, the Mission and Vision fund was closed, and the opportunity taken to review or re-title other funds to better reflect their purposes:

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reflect both semi-restricted donations and designations for the short and medium term.

Grants made are as follows:

ants made are as follows:
Caring For Others
District/Connexional Funds
Connexional Property Fund 1556
Ministers' Housing Fund 288
Shefield Ministers' Housing
Fund 346
Ministerial Pension Reserve
Fund 1000
Central/Circuit Initiatives
Minister's Benevolence Fund 300
3-Generate Children & Youth
Assembly 210
Methodist/National
Charities
All We Can 3000
Christian Aid 500
Methodist Homes 500
MWiB 250
Local Charities
Ashgate Hospice 1000
Child Contact Centre 500
Elm Foundation 1000
Hope House 250
Mayor's Appeal 500
Pathways 1000
Trussell Trust Foodbank 500
TOTAL 12700
Outreach
Methodist/National
Charities
Mission in Britain 1750
Mission in the World 1750

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Central/Circuit Initiatives
Easter Outreach 250
Holiday Club/Messy Church 400
Christians Together
Chesterfeld 50
Other Outreach 100
Posters 650
Christmas Outreach 300
Publicity 100
Toddler Group 100
New Places for New People
project 3000
TOTAL 8450

Contingent Liabilities

There are no contingent liabilities

Commitments

There are no commitments.

Ex-gratia payments

There were no ex-gratia payments made during the year.

Independent Examiner’s Remuneration

The Independent Examiner made no charge for his services.

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