## **Central Methodist Church, Chesterfield Registered Charity Number 1128075** ## **Report and Accounts for the Year Ended 31 August 2023** ## **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|7| |Future Plans|
8| |Public Benefits Statement|8| |Exemption From Disclosure|9| |Funds Held as Custodian Trustee|9| |Financial Review|| |Overview|9| |Accounts for the Year Ending 31 August 2023|10| |Declarations|13| |Notes to the Accounts|14| |Cornerstone|16| |Designated Funds|17| |Contingent Liabilities|20| |Commitments|20| |Ex-gratia Payments|20| |Independent Examiners Remuneration|20| 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 2022 – 31 August 2023** |**Name**|**Position**| |---|---| |Rev. Mark Carrick|Minister (Chair)| |Rev. Sean Adair|Superintendent Minister| |Margaret Chinnery|Senior Church Steward| |Gill Ashton|Church Steward
& Representative from Congregation| |Sally Jones|"
& Representative from Congregation| |John Walker|“| |Sue Walker|"| |Angela Walker|"
& Cornerstone Committee Representative| |Richard Gostling (until 30.04.23)|Chair of Finance & Church Treasurer| |Nick Whitworth (wef 1.05.23)|Church Treasurer| |Deborah Andrews|Chair of Finance (wef 1.05.23)
& Representative from Congregation| |Rosemary Eddas (until 6.06.23)|Representative from Congregation| |Reg Rodda|"| |Kay Rodda|“| |Alyson Franks|“| |Lisa Curtis|“| |Gillian King|“| |Judith Gilbert|Pastoral Committee Secretary| |Brian Offiler|Church Council Secretary| |Gill Daly|Circuit Steward| |Enid Pont|Church Secretary| |John French|Chair of Resourcing Mission (Property)| |Will Nightingale|Chair of Church Life Team| |David Humphrey|Chair of Grants Sub-Committee| |Lesley Parkin|Centrepoint Committee Representative| |Helen Briddon|Youth and J Gang Representative| |Roger Jones|Music Representative| |Rev Paul King|Christians Together for Chesterfield
Representative| |Rev Richard Harris|Ex Officio| 2 |Rev Tracey Harris|Ex Officio| |---|---| |Rev Margaret Mwailu|Ex Officio| ## **Bankers:** Trustees for Methodist Church Purposes, Central Buildings Oldham Street MANCHESTER M1 1JQ Lloyds Bank 98 Victoria Street LONDON SW1E 5JL Central Finance Board of the Methodist Church 9 Bonhill Street LONDON EC2A 4PE ## **Independent Examiner** Wilson Howe Chartered Accountants 212A Bocking Lane SHEFFIELD S8 7BP 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, - i. Individual Churches whose governance is exercised by Church Councils; - ii. Circuits (geographical groups of Churches) whose governance is exercised by Circuit Meetings, - iii. Districts (geographical groups of Circuits) whose governance is exercised by Synods (with Policy Committees exercising interim delegated authority); and - iv. A Connexion, directed by the Conference (with the Methodist Council exercising interim delegated authority). 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 Minister, who is appointed by the Circuit, 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 over 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. ## **Staff** Central Methodist Church employs three part time staff: a Caretaker, a Church Secretary and a Cleaner. 4 ## **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: (a) the Christian faith in accordance with the doctrines and the discipline of the Methodist Church; (b) any charitable purpose for the time being of any Connexional, District, Circuit 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. ## **Activities** The activities of Central Methodist Church as specified at registration are: - i. The provision of regular public acts of worship, open to members of the Church and non-members alike - ii. The provision of sacred space in Central Methodist Church, Saltergate, Chesterfield for prayer and contemplation - iii. Commending Christ and the teaching of Christianity through sermons, courses and small group meetings and activities for children and young people - iv. Pastoral work including visiting the sick and bereaved and offering pastoral support to those in need or trouble - v. Promoting Christian outreach and providing opportunities for Christian fellowship to the public through provision of refreshment facilities and a bookshop selling Bibles and other Christian resources such as literature, cards, texts, etc. - vi. Taking religious assemblies in local schools and other such places - vii. Promoting Christianity through the staging of events and services and distributing Christian literature - viii. The provision of facilities and gatherings with a Christian ethos for people of differing ages - ix. Promoting the whole mission of the church through providing recreational and other activities and facilities and thus aiding social wellbeing and cohesion - x. Supporting any charitable purpose for the time being of any organisation (local, regional or national) of the Methodist Church or of any society or institution subsidiary or ancillary to the Methodist Church or of any charity subsidiary or ancillary to the Methodist Church. ## **Achievements and Performance** 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 II listed and is located in Saltergate, Chesterfield. The building contains a sanctuary for worship, a large hall with kitchen, and ten ancillary rooms. 5 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** There are a number of groups intended to assist in developing knowledge of the Christian Faith: House Groups (which meet fortnightly or four weekly), and ‘Women on Wednesdays’. ## **Young People** Work among young people has continued through various groups, including: i. J-Gang - worship and learning for young people ii. 5th Chesterfield Rainbows iii. 5th Chesterfield Guides iv. 5[th] Chesterfield 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: i. Cornerstone - coffee bar and bookshop with a friendly supportive atmosphere, 5 days per week ii. Institute - Snooker group meeting at various times throughout the week iii. Centrepoint - luncheon club for older people one day per week iv. Drop-in centre for Ukrainian refugees - meets weekly v. A ‘Memory Café’ – for those living with dementia and those supporting them – meets monthly vi. A ‘Warm Space’ group – meets weekly during winter months. Additionally Central provides facilities for secular groups including: i. A macular support group ii. A chair exercise group iii. The Chesterfield Philharmonic choir ## **The Wider World** Central is a Fair Trade church. Church Mission and Ministry 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. 6 ## **Meeting One Another** The social cohesion of the Church is ensured by: - i. Pastoral Visitors maintain contact with members and the wider church family - ii. Short Mat Bowling on a Monday evening - iii. Women on Wednesdays - a meeting with a lecture of general interest - iv. Boots and Routes (a walking group which meets monthly in the summer) - v. A Prayer and Healing ministry - vi. JMA - Collecting for mission work - vii. Methodist Women in Britain (MWiB) - viii. Sisterhood - ix. A snooker group (The Institute) ## **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.Mission and Ministry Team (Stewards) 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 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. In the past year, it was possible to instal a replacement for the life expired electronic organ, for which a significant donation had been made. ## **Serious Incidents** No serious incidents have occurred during the year in question 7 ## **Future Plans** Central intends to continue to offer its declared charitable activities, as outlined above, in order to continue to serve our wider neighbourhood. 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 an over 150 year old Grade II listed building. Specific tasks already identified for the coming year are: - Development of a medium-term finance plan in response to a slow downward trend in the financial position; - Replacement of the main kitchen, which is an essential component for many of the church’s activities; - Replacement of the main central heating boilers. ## **Public Benefit Statement** The _Catechism for the use of the people called Methodists_ states that: - i. The Methodist Church is part of the universal Church. - ii. Its doctrines are based on the revelation of God in the Bible. - iii. It has received and preaches the Gospel the apostles preached - iv. It accepts the Creeds of the early church. - v. It accepts the principles of the Protestant Reformation. 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: - i. the importance of lay leadership in preaching, pastoral care, and the administration of the local congregation; - ii. the importance of hymn-singing in worship and in the teaching of doctrine; - iii. the subdivision of congregations into small groups for instruction, pastoral care and fellowship; - iv. the Circuit system, linking local congregations in an area, and the District grouping a number of Circuits; - v. the Connexional system, linking all congregations through the annual Conference. Central Methodist Church exists to make this offer to the people of Chesterfield and so meets the Charity Commission’s “Public Good” criterion. 8 ## **Exemption from Disclosure** No exemptions are claimed. ## **Funds held as Custodian Trustee** No such funds are held. ## **Financial Review** ## **Overview** Central’s financial aim is to live within its means. In the year 2022/23 operational activity resulted in a surplus of £11,511. The full accounts show an overall decrease in funds of £5,392. The main expenditure which contributed to this was the second and third instalments for the delivery and commissioning of the new organ at a cost of £18,200. It has been possible to construct a ‘balanced budget’ in terms of day to day activities. Funding for new initiatives is very constrained. Funding for major maintenance may be eased by receipt of a generous bequest in future years. Overall, the finances are reasonably satisfactory, but implementation of the medium-term finance plan remains essential. 9 THE METHODIST CHURCH STANDARD FORMOFACCOUNrs CENTRAL METHODIST CHURCH CHESTERFIELD 25110 A¢¢ouDts for the year ended 31 Au8USt 2023 Rryistcred Clwity 1128075 Rev8 S Adoir & M C•rrick Chur¢h Sknvords Ang¢lA Walker Sue Wdker Jolm W4lkff Gill Ashton Sally Jones Nick Ivhitwortb 10 Fur Funds Trtdl 3m.22 O J15178 113574 BAnk & (M In*reJt& 3Lf76 32388 24¥r3 11791 2114 16YXI 16JI) 717 76 UtIlit￿$ Otr*r pymenls 28x3 14451 li 471Jll IfA8TJ NetR*/Payn* 132249 19312) Tl￿ dyear 11 n5 U37 218 218 5015 4521 1(M29 4W7 In Ign 12 t.Ja/¢l/A•a* 13 ## **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. A grant of £1,000 was received from Derbyshire County Council for the Warm Spaces initiative. ## **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 non-discretionary costs, together with working capital equivalent to one quarter's expenditure. Based on the years 2022-23, this amounts to £98,169. 14 On 31 August 2023 sufficient funds were available in the agreed funds (General fund, Church Fabric fund and TMCP) to cover this, with a margin of £38,005. The excess of liquid funds over that required to meet the reserves policy will assist in the financing of significant Property renewal projects in the next 2 – 3 years. 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 over 150 years old and is Grade II 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 2022-23, 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 None. ## 7.3 Grants to National Methodist Charities During the year, grants were made to National Methodist Charities (included in the table at explanatory note iv to the accounts). 15 ## **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: 16 ## **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: ## **Explanatory Notes** ## i. **Church Fabric Fund (previously Provision for Capital Renewals):** - The main church building is over 150 years old and is Grade II listed, which imposes liability for conservation of integrity and security for future generations. - ii. **Mission Opportunities Fund & Property Projects Fund:** - These two funds derive from a single Development Fund which had dual purposes: initiatives related to significant internal work to make the building fit for purpose for the 2020s and beyond; and initiatives where the cost was an enabler for a wider Mission opportunity. The two funds reflect both semi-restricted donations and designations for the short and medium term. - iii. **Cornerstone Refurbishment Fund:** Cornerstone is used by the public five days a week, and periodically has to be refurbished. Sums are set aside annually to meet these periodic refurbishments. - iv. **Caring for Others & Outreach Funds** _:_ 17 These reflect the consequences of the Trustees’ policy towards the stewardship of money. Redevelopment of the Church in 1985 was supported generously by the Connexion and the Trustees resolved from then to repay that generosity by allocating 10% of “Freewill Offerings” to Connexional Funds and to Charities. The range of beneficiaries has been expanded, but the principle of helping others remains. Likewise, when the Cornerstone Bookshop was opened in 1985, it was resolved that the Church should not become reliant on any surplus, which should instead be applied to “reaching out” into communities over and above normal Church outreach. 18 Grants made are as follows.. Caring For Others DlstrlrtlCt)nnexlanal Funds Connexional Property Fund Min isters, Housing Fund Sheffield Ministers, Housing Fund Ministerial Retirement Fund Centrailarcult Inltlatlves Minister's BenEvolence Fund 3-Generate Children & Youth Assembly Dernentia friendly church working group Methodlst/Natlonal Charflles All Wecan Christian 1.560 300 350 200 300 540 loo 2,000 200 Methodist Homes 200 loo MWIB Local Charftles Ashgate Hospice 8olsover Freeéom Project Child Contact Centre Elm Foundation 1,000 200 500 1.000 250 300 1.000 500 10.600 HopeHouse Mayor'5 Appeal Pathways Trussell Trust Foodbank TOTAL Outreach Methodlst/Natlonal Charltles Mission in Britain 800 800 Mission in the World Centrai/arcult Inltlatlves Posters- Internal Transfer Publicity- Int￿n31 Transfer Christmas Outreach Easter Outreach Holiday Club/Me55y Church Christian5Together Chesterfield Toddler Group- Internal Transfer Nativity Festival TOTAL 650 loo 200 250 500 50 loo 300 3.750 19 ## **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 charged £468.00 for their services examining the 2022/23 accounts. 20