2022-08-31-accounts

QUINTON METHODIST CHURCH

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Registered Charity No 1128423

CONTENTS

Page	1	-	4	Annual report
	5			Independent examiner’s report
	6			Statement of fnancial activities
	7			Balance sheet
	8	-	13	Notes to the fnancial statements

QUINTON METHODIST CHURCH

ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2022

Administrative information

Quinton Methodist Church (“QMC”) forms a part of the Birmingham (West) & Oldbury Circuit (5/6) of the Methodist Church. It is located at the conjunction of three local authorities (Dudley Metropolitan Borough, Sandwell Metropolitan Borough and the City of Birmingham) in Ridgeway Avenue, Halesowen, West Midlands, B62 9AU (Tel: [phone]).

Previously an Excepted Charity under Statutory Instrument 2655 of 2007, Quinton Methodist Church was registered with the Charity Commission for England and Wales on 5 March 2009 as Registered Charity No: 1128423.

Governing document

The Church is governed by the Deed of Union (1932) and the Methodist Church Act of 1976.

Charitable objects

The purpose of the Methodist Church is 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 the 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.

Trustees

Members of the Church Council represent the trustees of the Church. The Council Members and office holders throughout the year and up until the signing of these statements were as follows:

Ministers: Rev Mucha Chisvo Rev Ilidio de Cristiano Oliveira Rev Nutan Suray Rev Brian Taylor - Supernumerary (safeguarding) Lay Minister: John Cowan Leadership Team: Tony Burridge Pastoral Chris Haynes Property Laurence Parkes Treasurer Sharon Sutton Retired October2022 Mary Barker Sue Harrold Carolyn Gaunt Karen Hayden Outreach Secretary: William Whiting Died 29 January 2023 Representing the wider interests of the Church: Pamela Burridge Pastoral Zoe Brailsford Girls’ Brigade Anne Chaplin Booking Secretary (non-voting) Andres Senior Boys’ Brigade Mark Smith Gardening Allan Lane Magazine Editor Helena Taylor Safeguarding Dr Michael Hall Kevin Jones Retired October 2022

By election:

Elected to serve until 31 August 2024

Tim Ding Elizabeth Hayden Dan Sidaway Rachel Walker

Ross Spencer

QUINTON METHODIST CHURCH

ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2022

Trustees - continued

Elected to serve until 31 August 2023 Elected to serve until 31 August 2025 Martin Hayden Jenny Tolley John Overton Roy Paget David Housley

Five trustees are elected each year at the Annual General Meeting to serve for three years. No elected member can serve for more than six consecutive years.

Any individual member will be eligible for re-election after a gap of one year unless insufficient members are nominated to fill the five vacancies at the Annual Church Meeting. In this case, at the Annual Church Meeting such members will be eligible for nomination and re-election.

Membership of Church Council is from 1 September in any year to 31 August in the following year.

In addition to the elected members there are those who serve by dint of office e.g. the Minister and others to represent the wider interests of the church. Members of the Leadership Team normally serve for a maximum of four years.

The Church Council meets every six months and receives reports from internal committees.

Public benefit

The Church Council is aware of the Charity Commission’s guidance on public benefit in “The Advancement of Religion for the Public Benefit” and has regard to it in the activities of the church. The Church Council believes that the Church provides a benefit to the public by:

• Providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers.

• Promoting Christian values, and service by members of the Church to the benefit of individuals and society as a whole.

Activities and achievements

Our Mission

We will respond to the calling of the Methodist Church through: Worship; Learning and Caring; Service; Evangelism.

We have a Mission and Growth Plan and implement this through our Mission Action Plan which embraces our intentions to be a Church Without Walls.

Our Church

We are an Eco Church with bronze status with an action plan to achieve silver status in 2022 and gold status in 2024.

We aim to be a Dementia Friendly Church and a Fairtrade Church.

We draw our congregation from 3 districts: Dudley, Sandwell and Birmingham as we are situated close to the boundaries of all three local authorities.

The Peace Garden, has commemorative plants, and is used for informal meetings and Worship.

Not all activities have restarted after Coronavirus restrictions and limitations, and we are proceeding with caution in opening up fully Worship and Church Life.

QUINTON METHODIST CHURCH

ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2022

Activities and achievements - continued

Worship

Weekly: Sundays 11am to 12 noon.

Pre Church 10.30am to 10.45am: held monthly and on special occasions. Family Creative Service with The Boy’s and Girl’s Brigades: 11am held on the 2[nd] Sunday of the month. Holy Communion: once a month usually during the morning service at 11am. Breakfast Church: held on the 5[th] Sunday of the month when sufficient volunteers.

Family Creative Service with Brigades: this is an expansion of our traditional Family Parade Service that we have held for many years and we have now started to include into this Service. This idea cam from the creation of a Messy Church that was attracting further young people to attend a separate afternoon event, and the idea is to expand our Family Service with a linked craft activity rather than have separate arrangements.

Our Worship Area space is flexible, and the layout can be changed to suit the Worship.

The Children’s Area is at the front near the focus of Worship.

Light refreshments are provided after most Morning Worship Services and depending on the time of year and numbers expected these are held either in the Church Hall or the Parlour.

Congregation

Since we resumed Services in the building on Palm Sunday, attendance has ranged between 45 and 60; prior to the original Coronavirus lockdowns it was 75 to 85. Demographically the majority are of retired age, when the Brigades come there are around a dozen or more young people.

Financial review

The results for the year are set out in the Statement of Financial Activities on page 6.

General funds

General Funds are held to meet the ordinary running expenses of the Church . At £41,606 (2021 - £48,095), this balance is deemed to be sufficient cover for three months (2021 - six months) of projected annual outgoings, including the assessment payable to the circuit.

Restricted funds

An analysis of Restricted Funds is given on page 10. Funds held by Internal Organisations not at the disposal of the Church Council amounted to £13,643 (2021 - £14,883).

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to the Church Trustees at various meeting and training sessions.

Related Parties

The Church is part of the Birmingham (West) & Oldbury Circuit which is part of the Birmingham District and is also accountable to the Methodist Conference.

The internal organisations linked to this church are:

Outreach Committee (Church Project) Boys’ Brigade Girls’ Brigade Badminton Club Luncheon Club Quinton Ladies Rambling Group Stitch Group Thursday Forum Youth Club, including Stay & Play

Risk Management

The major risks have been identified and recorded by the Trustees 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.

QUINTON METHODIST CHURCH

ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2022

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. Amongst 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 disclosures 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, cooperating with the police and local authority in any investigation.

• We will seek to work with anyone who has suffered abuse, developing in 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.

The Church commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the Circuit and in the churches.

The Church commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

Statement of trustees’ responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

The Charities Act 2011 requires the Trustees of the Charity to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period.

In preparing those financial statements the Trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• follow applicable accounting standards, disclosing and explaining any material departures in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Charity will continue in operation.

The Trustees are responsible for keeping accounting records which are such as to disclose, with reasonable accuracy, the financial position of the Charity at any time, and to enable them as Trustees to ensure that the financial statements comply with charity law. The Trustees are also responsible for safeguarding the Charity’s assets, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Church Council on 12 February 2023 and signed on its behalf by

.................................................. A BURRIDGE Acting Church Secretary REPORT OF THE INDEPENDENT EXAMINER

TO THE TRUSTEES OF QUINTON METHODIST CHURCH

I report on the financial statements of the Church for the year ended 31 August 2022 which are set out on pages 6 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

• examine the financial statements under section 145 of the Charities Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and

• to state whether particular matters have come to my attention.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the financial statements did not accord with the accounting records; or

• the financial statements did not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and I 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 financial statements to be reached.

MALCOLM H J WILLCOX FCCA

Malcolm Willcox & Co Chartered Certified Accountants and Statutory Auditors Birmingham

13 February 2023

QUINTON METHODIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 AUGUST 2022

		Notes	General
			Fund	Restricted	2022
			(Unrestricted)	Funds	Total
			£	£	£
Income from:
Donations and legacies			54,799	-	54,799
Charitable activities			17,164	-	17,164
Investments			36	372	408
Other			5,048	13,542	18,590
			_	_	_
		( 3 )	77,047	13914	90,961
Expenditure on:
Charitable activities		( 4 )	( 83,536)	( 14,782)	( 98,318)
			_	_	_
Net movement in	funds		( 6,489)	( 868)	( 7,357)
Reconciliation of funds:
Total funds brought	forward		48,095	87,144	135,239
			_	_	_
Total funds	carried	( 5 )	41,606	86,276	127,882
forward
			_	_	_
		Notes	General
			Fund	Restricted	2021
			(Unrestricted)	Funds	Total
			£	£	£
Income from:
Donations and legacies			95,589	500	99,089
Charitable activities			2,092	-	2,092
Investments			49	217	266
Other			2,349	3,396	5,745
			_	_	_
		( 3 )	103,079	4,113	107,192
Expenditure on:
Charitable activities		( 4 )	( 79,866)	( 4,233)	( 84,099)
Net movement in	funds		23,213	( 120)	23,093

Reconciliation of funds: Total funds brought forward 24,882 87,264 112,146 _ _ _ Total funds carried ( 5 ) 48,095 87,144 135,239 forward _ _ _

QUINTON METHODIST CHURCH

BALANCE SHEET
31 AUGUST 2022
	Notes		General			General
			Fund	Restricted	Total	Fund	Restricted	Total
		(Unrestricte		Funds	2022	(Unrestricte	Funds	2021
		d)				d)
			£	£	£	£	£	£
Current assets:
Debtors	( 6 )		3,422	-	3,422	2,002	-	2,002
Investments	( 7 )		-	61,681	61,681	-	61,559	61,559
Cash at bank and in hand			38,514	24,595	63,109	46,888	25,585	72,473
			_	_	_	_	_	_
			41,936	86,276	128,212	48,890	87,144	136,034
Current liabilities:
Creditors – amounts falling
due within one year	( 8 )			-	( 330)	( 795)	-	( 795)
		(	330)
			_	_	_	_	_	_
Total net assets			41,606	86,276	127,882	48,095	87,144	135,239
			_	_	_	_	_	_
The funds of the Church:
Repairs and maintenance	( 5 )		-	72,133	72,133	-	71,761	71,761
Benevolent Fund	( 5 )		-	500	500	-	500	500
Internal Organisations	( 5 )		-	13,643	13,643	-	14,883	14,883
			_	_	_	_	_	_
Total restricted funds			-	86,276	86,276	-	87,144	87,144
Unrestricted funds	( 5 )		41,606	-	41,606	48,095	-	48,095
			_	_	_	_	_	_
Total church funds			41,606	86,276	127,882	48,095	87,144	135,239
			_	_	_	_	_	_

Approved by the Church Council on 12 February 2023 and signed on their behalf by

………………………………………….... …………………………………………....

A BURRIDGE Acting Secretary

L E PARKES Church Treasurer

QUINTON METHODIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

1 ACCOUNTING POLICIES

(a) Basis of accounting

The financial statements have been prepared under the Charities Act 2011 and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) and the Financial Reporting Standard 102 (FRS102), effective 1 January 2019; also known as Charities SORP (FRS102).

The Charity meets the definition of a public benefit entity under FRS102.

• (b) Basis of preparation

These financial statements have been prepared on the basis of historical cost on the accruals basis to show a true and fair view of the Church’s financial position and activities.

• (c) Funds The funds held constitute: General Funds held for any purpose of the Church which are unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. Any funds may be represented by more than just cash.

• (d) Income

Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

• (e) Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

(f) Value added tax

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

• (g) Tangible fixed assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. Replacement of existing assets is treated as repairs expenditure.

• (h) Debtors and prepayments

Debtors include outstanding lettings invoices.

• (i) Creditors

Creditors include outstandings relating to utilities, telephones etc.

2 LAND & BUILDINGS

In 1976 the Church property was transferred, without consideration, and legal ownership was vested in the Trustees for Methodist Church purposes.

Under the terms of the transfer QMC is responsible for the management, upkeep and insurance of the property.

QUINTON METHODIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

3	INCOME	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	2022	Funds	Funds	2021
		£	£	£	£	£	£
	Donations and legacies:
	Oferings and tax recoverable	54,799	-	54,799	62,489	-	62,489
	Bequests	-	-	-	36,100	500	36,600
		_	_	_	_	_	_
		54,799	-	54,799	98,589	500	99,089
		_	_	_	_	_	_
	Charitable activities:
	Church lettings	17,164	-	17,164	2,092	-	2,092
		_	_	_	_	_	_
	Investment income:
	Trustees for Methodist
	Church purposes	-	297	297	-	202	202
	Central Finance Board	-	75	75	-	15	15
	Barclays Bank	36	-	36	49	-	49
		_	_	_	_	_	_
		36	372	408	49	217	266
		_	_	_	_	_	_
	Other income:
	Sundry income	1,888	-	1,888	1,449	-	1,449
	Internal organisations	3,160	13,541	16,701	900	3,396	4,296
		_	_	_	_	_	_
		5,048	13,541	18,589	2,349	3,396	5,745
		_	_	_	_	_	_
4	EXPENDITURE
	Charitable activities:
	Circuit assessment	53,060	-	53,060	57,000	-	57,000
	Repairs and maintenance	14,376	-	14,376	11,782	-	11,782
	Utilities	9,596	-	9,596	5,410	-	5,410
	Other church expenses	6,204	-	6,204	5,174	-	5,174
	Grants – stewardship	300	-	300	500	-	500
	Internal organisations	-	14,782	14,782	-	4,233	4,233
		_	_	_	_	_	_
		83,536	14,782	98,318	79,866	4,233	84,099
		_	_	_	_	_	_

No expenses were paid to trustees.

QUINTON METHODIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

5 RESERVES

Balances at

5 RESERVES	Balances at
Balances at
	1 September 2021 Income Expenditure				Transfers
31 August 2022
	£		£	£	£
Church funds
Unrestricted:
General fund	48,095	77,047	( 83,536)	-	41,606
Restricted:
Repairs fund	71,761	372	-	-	72,133
Benevolence fund	500	-	-	-	500
	_	_	_	_	_
	120,356	77,419	( 83,536)	-	114,239
	_	_	_	_	_
Internal organisations
Restricted:
Outreach committee	4,072	2,017	( 3,500)	550	3,139
Boys’ Brigade	1,527	3,464	( 2,915)	( 250)	1,826
Girls’ Brigade	4,089	2,481	( 2,816)	-	3,754
Church departments	5,195	5,580	( 5,551)	( 300)	4,924
	_	_	_	_	_
	14,883	13,542	( 14,782)	-	13,643
	_	_	_	_	_
Total reserves	135,239	90,961	( 98,318)	-	127,882
	_	_	_	_	_
	Balances at
Balances at
	1 September 2020 Income Expenditure				Transfers
31 August 2021
	£	£	£	£	£
Church funds
Unrestricted:
General fund	24,882	103,079	( 79,866)	-	48,095
Restricted:
Repairs fund	71,044	717	-	-	71,761
Benevolence fund	500	-	-	-	500
	_	_	_	_	_
	96,426	103,796	( 79,866)	-	120,356
	_	_	_	_	_
Internal organisations
Restricted:
Outreach committee	3,091	981	-	-	4,072
Boys’ Brigade	2,130	1,131	( 1,734)	-	1,527
Girls’ Brigade	4,640	773	( 1,324)	-	4,089
Church departments	5,859	511	( 1,175)	-	5,195
	_	_	_	_	_
	15,720	3,396	( 4,233)	-	14,883
	_	_	_	_	_
Total reserves	112,146	107,192	( 84,099)	-	135,239
	_	_	_	_	_

QUINTON METHODIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

5 RESERVES - continued

Notes:

General fund

General fund is held to meet the ordinary running expenses of the Church.

The balance of £41,606 (2021 - £48,095) is at a level that would fund projected annual outgoings for approximately six months (2020 three months).

Restricted funds

A repairs fund was established to cover anticipated replacement and maintenance costs of a specialized nature relating to the building. A quinquennial report has identified essential repairs to be carried out over the next five years.

Restricted funds include the accumulated funds of £ 13,643 (2021 - £14,883) held by internal organisations not at the disposal of the Church Council.

		2022	2021
		£	£
6	DEBTORS
	Prepayments	1,091	1,025
	Gift aid recoverable	931	567
	Lettings and donations	1,400	410
		_	_
		3,422	2,002
		_	_
7	INVESTMENTS
	The Trustees for Methodist Church Purposes
	At 1 September 2021	61,559	60,979
	Bequest	-	500
	Interest received	297	202
	Fund charges	( 175)	( 122)
		_	_
	At 31 August 2022	61,681	61,559
		_	_

The above represents various bequests held in a Model Trust Fund.

8 CREDITORS – amounts falling due within one year

Trade creditors	330	624
Apprenticeship Levy	-	171
	_	_
	330	795
	_	_

QUINTON METHODIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2022

9 CAPITAL COMMITMENTS AND CONTINGENT LIABILIITES

At 31 August 2022 the Church had no capital commitments (2021 £Nil).

No contingent liabilities were identified at 31 August 2022 (2021 Nil).

		2022	2021
		£	£
10	RELATED PARTY TRANSACTIONS
	Donations made to other Methodist Church organizations:
	Fund for Support of Presbyters & Deacons	300	300
		_	_
	Included in Stewardship	300	300
payments
		_	_
	No amounts were due to or from any of the above at either	balance
	sheet date.

QUINTON METHODIST CHURCH

EXPENDITURE FOR THE YEAR ENDED 31 AUGUST 2022

Expenditure

Expenditure
		2022		2021
	£	£	£	£
Assessments		53,060		57,000
Ofce	851		952
Bank charges	496		492
Cleaning	482		417
Covid – 19 expenses	-		21
Telephone & internet	590		882
Copier rental & copy charge	548		575
Copier paper	184		-
Organists & pianists	1,039		175
Piano & organ repairs	235		145
Flowers	-		100
Funeral stewards	1,450		100
Gardening	9		422
	_		_
		5,884		4,281
Electricity	2,155		1,638
Gas	4,233		700
Insurances	3,208		3,072
	_		_
		9,596		5,410
Quinton Youth for Christ	620		600
Apprenticeship Levy	-		171
	_		_
		620		771
Repairs and renewals	13,901		11,782
Stewardship	300		500
TMCP fees	175		122
	_		_
		14,376		12,404
		_		_
Total Church		83,536		79,866
		_		_
Departments		14,782		4,233
		_		_
Total		98,318		84,099
		_		_