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2022-08-31-accounts

NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 AUGUST 2022

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

______________

The trustees present their report and the financial statements of the charity for the year ended 31 August 2022.

Reference and Administrative Information

Registered charity number 1128514

Minister

Rev D Mallett

Church Stewards

Richard Lancaster Alan Emery (to 17[th] July 2022) Jane Powell Diane Todd Mark Mallett Ceri Bowen Lesley Rogers (from 17[th] July 2022)

(For full list of trustees see page 7)

Principal office

Chapel Precinct 74 Silver Street Nailsea Bristol BS48 2DS

Tel: 01275 854304 e-mail: methodist-church@outlook.com

Independent Examiner

Geoffrey Speirs Haines Watts Chartered Accountants Bath House 6-8 Bath Street Bristol BS1 6HL

Bankers

HSBC Portishead

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

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Structure, Governance and Management

Nailsea Methodist Church is part of the Gordano Valley Circuit (No.15), in the Bristol District (No.7) within the Methodist Church in Great Britain (The Connexion). In all matters Nailsea Methodist Church is governed by "The Constitutional Practice and Discipline of the Methodist Church". All property is owned on Model Trusts controlled by the Managing Trustees (The Church Council), who govern all areas of Nailsea Methodist Church's activity. Membership of the Church Council is recorded in its minutes.

Nailsea Methodist Church was registered as a charity on 12th March 2009.

The purposes of the Methodist Church are defined in Section 4 of the Methodist Church Act of 1976:

Purposes. The Purposes of the Methodist Church are and shall be deemed to have been since the 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 being a 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.

This report seeks to define the specific activities of Nailsea Methodist Church within the greater structure of the Methodist Connexion. All the activities of the Church are intended for public benefit, both spiritual and in service to the local community.

Trustees

The trustees who served the charity during the period are the Members of the Church Council, shown on Page 7. New trustees are voted on by the General Church Meeting normally held in July each year. They are made aware of the financial position of the Church and of their responsibilities as trustees. Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Organisation

The Church Council of Nailsea Methodist Church holds the responsibility of running its financial affairs. It is assisted in this role by the Property Management Team and the Church Stewards, operating within a budget approved by the Church Council.

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

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Related Parties

One trustee, Corinne Day, was employed on a part time basis Church Office Co-ordinator. During the year, aggregate donations from trustees amounted to £34,554 (2021 - £32,627) of which £8,520 (2021 - £8,520) related to restricted funds. Six loans, totalling £14,000 were made in previous years by trustees for refurbishment of the worship hall. £3,500 was repaid in 2021-22, leaving £10,500 to be repaid over the next 2-3 years.

Volunteers

Almost all the activities of the Church involve substantial work by volunteers, for example as Church Council members (trustees), office holders, committee members, activity group leaders and helpers.

Grant Making

The Church Council delegate the power to make grants and donations to the Mission Committee. This committee allocates grants of the order of £1,500 to various bodies and reports back to the Church Council.

Risks

The trustees have identified the major risks to which the charity is exposed. These risks are reviewed annually, and systems have been established to mitigate the risks.

Review of Developments, Activities and Achievements 2021 – 2022

Over the past year we have undertaken a journey of recovery and reorientation following the disruption caused by the Covid 19 pandemic. In our first cafe church since February 2020, we considered what it has been like to live through this immense ‘storm’, and we recognised with gratitude that God has been with us throughout.

This year has seen a gradual return to a normal worship pattern with coffee served in Room 1 except for the 4th Sunday when it is served in the worship area. We have also been able to arrange bring and share lunches for the Jubilee and for Harvest. The music groups have been able to reconvene. Tuesday Fellowship has resumed its fortnightly meetings and has welcomed a variety of speakers. Other Church Groups, ranging from House Groups and Girls’ Brigade to Bookmark, Hobby Horse and Films4U, are now meeting regularly in person.

We have a long history of commitment to sustainable living in creation and held climate related worship in the lead up to COP26. With this and completion of work on the land surrounding the church we achieved our eco-church silver award this year. We have also largely completed a much-needed update of our worship hall.

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

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In October we welcomed Patty-Lou from Canada as our new Families Worker, and she has bought immense energy to her role. Junior Church has recommenced during the morning service except for the 4th Sunday of the month when families join together to worship at Cafe Church accompanied by our instrumentalists. Messy Church has also resumed once a month with a regular group of families coming to worship and enjoy the activities and share a time of tea and fellowship. A new initiative during the Summer months was Muddy Church, an opportunity to engage with other families outside the church and focus on God’s creation.

In November we were able to hold our Craft Fair again, albeit with fewer stalls to give more space. It is a real community event and was well supported with a lovely atmosphere.

For many years we have sought to be a welcoming and inclusive community and at the end of June we received confirmation that the church could offer same-sex marriage on our premises.

The church is also working towards becoming recognised as a ‘Church of Sanctuary’ and has signed up to the Christians Together in Nailsea and District Welcome Hub. Our main contribution to this is our ‘Let’s Talk’ English conversation group meeting weekly during term time. We ran a welcome course for new arrivals from Hong Kong and have taken fresh steps to befriend and support newly arrived refugees in our community.

Financial Review

2021-22 saw the beginning of a recovery in activity following the previous two years disruption due to the Coronavirus lockdowns. At the start of the year, a deficit of some £10,000 was anticipated, but this was turned around with the benefit of non-recurring income additional donations of £6,000, additional government restart grants of £3,000 and savings of some £5,000 on property running costs, leaving a surplus of some £4,000 for the year. Lettings income recovered to some £40,000 from the low figure of £16,000 in 2020-21. The year also saw the beginning of the energy crisis, the effect of which will have a major impact towards the end of 2022-23 and into 2023-24

The accounts are divided into separate funds and accounts.

1. General Account

This includes the church's main source of income - weekly and monthly "collection". Expenditure is principally the "assessment" paid to the Gordano Valley Circuit to cover Ministers' stipend and central Methodism and Circuit costs, together with the church's non-property related administration expenses.

2. Property Account

The income is made up of rent and room hire charges arising from the use of the Silver Street premises, balanced by expenditure on the maintenance, upkeep and administration of the premises. The property account is kept in balance, with any shortage of income transferred from the general account.

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

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3. Designated and Restricted Funds

Within the general funds the Church Council has designated income from the installation of solar panels towards further energy efficiency initiatives and towards the refurbishment of the worship hall dais and lighting etc. The refurbishment project has additionally been financed grants from the District and All Churches Trust and loans from members. The funding for the families worker comes from specific donations. These funds have been treated as being restricted. The cost of the post to date has been largely met from restricted funds, with the remainder met from general (unrestricted) church funds. The Church Membership (together with Backwell) committed to fund the post on a full-time basis from December 2017.

A number of internal organisations within the Church organisation hold separate funds, i.e., the Film Club, Tuesday fellowship, Girls Brigade, and the Community Drug Misuse Forum, which exists to research the problem of drug abuse in Nailsea and surrounding areas and provides advice to relevant bodies. Some of these organisations have their own bank accounts and their transactions have been recorded separately in the accounts.

4. Outreach

Income from Mission and Outreach comes partly from general church funds and partly from specific church collections or collections from church affiliated organisations that usually pass income directly through the church accounts and on to nominated charities. Expenditure is by way of cash payments to nominated charities and Methodist organised charities, and by way of room hire subsidy to selected charitable organisations using the premises.

5. Accounting Policy

The accounts are presented on a receipts and payments basis using the Methodist Church standard form of accounts.

6. Reserves and Covid 19

Reserves are held to cover general or designated purposes and the general risks of unforeseen expenditure or a fall in anticipated income. Each year the trustees review the level of reserves. The trustees consider the church’s exposure to major risks in terms of their likely impact on its income resources and expenditure. In recent years, the trustees have adopted a policy of seeking to maintain a minimum reserve of around £40,000 based on a sum advised by the Circuit in respect of the annual assessment and 50% of other expenditure. The trustees have also designated certain funds for family work, energy efficiency and repairs. On 31[st] August 2022, the reserves comprised:

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

______________

Designated Restricted Unrestricted Total
£ £ £ £
General Reserve 60,997 60,997
Property Reserve 23,250 23,250
Funds for Worship Hall
refurbishment 4,746 4,746
Funds to finance the
family worker post 13,046 14,606 27,652
Funds designated for future energy
efficiency work and refurbishment*
1,141
1,141
Total 37,437 19,352 60,997 117,786
Funds held on behalf of others:
Year end balances of internal organisations 7,523 7,523
Community Drug Misuse Forum balance 6,109 6,109

*£14,000 was loaned towards the Worship Hall refurbishment, of which £3,500 was repaid in 2021-22, leaving £10,500 to be repaid over the two - three years.

While activities have largely recovered after the various Covid 19 lockdowns the trustees face significant cost increases over the next two years arising from the recent energy crisis, which will impact on reserves.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the trustees

Rev D Mallett Mrs E Rose Chairman of the Meeting Church Council Secretary

Approved by the trustees on 6[th] February 2023

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NAILSEA METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

______________

Trustees Church Stewards: Representatives: 1. Richard Lancaster 1. Trevor Bowen

  1. Alan Emery (to 17[th] Jul 2022) 2. Eleanor Espley 3. Jane Powell 3. Mike Poxon 4. Diane Todd 4. Meryl Markall

  2. Mark Mallett 5. Joy Shipway

  3. Ceri Bowen

  4. Peter Todd

  5. Lesley Rogers (from 17[th] Jul 2022) 7. Lesley Rogers (to 17[th] July 2022) 8. Alan Emery (from 17[th] July 2022) 9. Anita Dale

Ex-officio & Church Council Membership:

Trustees Trustees
Church Stewards:
1. Richard Lancaster
2. Alan Emery (to 17thJul 2022)
3. Jane Powell
4. Diane Todd
5. Mark Mallett
6. Ceri Bowen
7. Lesley Rogers (from 17thJul 2022)
Representatives:
1. Trevor Bowen
2. Eleanor Espley
3. Mike Poxon
4. Meryl Markall
5. Joy Shipway
6. Peter Todd
7. Lesley Rogers (to 17thJuly 2022)
8. Alan Emery (from 17thJuly 2022)
9. Anita Dale
Ex-officio & Church Council Membership:
1. Secretary
2. Treasurer
3. Pastoral Secretary
4. Families Worker
5. Centre Manager
6. Circuit Steward
Representatives:
7. Worship Planning
8. Mission
9. Property Management Team
10. Local Preacher
11. Junior Church
12. Girls Brigade
13. Administration
14. ICT Manager
15. Eco-Congregation representative
16. Christians Together in Nailsea
17. Safeguarding
Liz Rose
David Markall
Marian Emery
Patty-Lou Bryant (from 11thOct 2021)
Mike Rose
Nigel Hardman
Felicity Gibb
David Sharp
Mike Rose
Marian Emery
Rose Lancaster
Jane Powell / Officers on rotational basis
Corinne Day
Richard Lancaster
John Silvester
Marjorie Sharp
Judith Payne (to 17thJuly 2022)
Ministers:
19. Russell Herbert
20. Deborah Mallett

CHURCH RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS

Nailsea Methodist Church

FOR THE YEAR ENDED
31 August 2022
FOR THE YEAR ENDED
31 August 2022
District 7 Circuit 15
Registered Charity - Charity Registration number
If not a registered charityHer Majesty's Revenue and
Customs Gift Aid number
Minister:
1128514
Rev Deborah Mallett
Church Stewards:
Richard Lancaster
Alan Emery (to 17th July 2022)
Jane Powell
Diane Todd
Mark Mallett
Ceri Bowen
Lseley Rogers (from 17th July 2022)
Treasurer:
David Markall

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ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

Nailsea Methodist Church

SECTION A Unrestricted
Funds
Restricted
Funds
Unrestricted
Funds
Restricted
Funds
£
61,118
9,700
20,906
403
40,195
3,339
13,975
Totals this
year
£
61,118
9,700
20,906
403
40,195
3,339
13,975
Totals this
year
Totals last
year
£ £ £ £
a1 RECEIPTS Note
a2 Offerings and Tax recovered 61,118 61,118 63,319
a3 Ad Hoc donations 7,043 2,657 9,700 13,594
a4 FamilyWorker contributions 20,906 20,906 43,034
a5 District Grant 6,000
a6 Bank and CFB interest and
Investment income
403 403 71
a7 Lettings 40,195 40,195 15,958
a8 Government furlough, additional
restrictions and restartgrants
3,339 3,339 18,501
a9 Other receipts 13,975 13,975 8,303
a10 SUB-TOTAL (AR) 126,073 23,563 149,636 (a10) 168,780
a11 Loans 13,500
a12 TOTAL RECEIPTS 126,073 23,563 149,636 (a12) 182,280
SECTION B SECTION B SECTION B 52,139
26,299
1,900
19,752
11,861
33,463
52,139
26,299
1,900
19,752
11,861
33,463
b1 PAYMENTS
b2 Circuit Assessment or Share 52,139 52,139 46,641
b3 FamilyWorker 26,299 26,299 26,831
b4 Donations 1,900 1,900 2,000
b5 Repairs and Maintenance 8,447 11,305 19,752 21,109
b6 Utilities (Insurances, water
charges,heating& lighting)
11,861 11,861 7,754
b7 Otherpayments 33,463 33,463 23,045
b8 SUB-TOTAL 107,810 37,604 145,414 (b9) 127,380
b9 Loans repaid 3,500 3,500
b10 TOTAL PAYMENTS 111,310 37,604 148,914 (b10) 127,380
722
SECTION C
c1 NET RECEIPTS (PAYMENTS)
FOR THE YEAR
(a12-b10)
14,763 (14,041) 722 54,900
c2 Total funds brought forward from
last year
83,671 33,393 117,064 (c6) 62,164
117,786
c3 (c1+c2)
Sub total
98,434 19,352 117,786 117,064
c4 Transfers and adjustments (c7)
c5 TOTAL FUNDS AT END OF YEAR
(c3+c4)
98,434 19,352 117,786 (c8) 117,064 (c6)
SECTION D
d £
FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS
(these amounts are not to be included in total receipts/payments figures above)
£
d1 Balance brought forward from last year 54 125
d2 Offerings/Gifts - received for external organisations 8,691 10,755
d3 Offerings/Gifts - passed to external organisations 8,745 10,826
d4 BALANCE STILL TO BE PAID (d1+d2-d3) 54

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Nailsea Methodist Church

SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL

SECTION E

Summary of the Church accounts for the year ended 31 August 2021 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the District and connected District Organisations.

SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL
SECTION E
Summary of the Church accounts for the year ended 31 August 2021 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the funds of an
Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be
completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals method of accounting AND
A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the District and
connected District Organisations.
INTERNAL
ORGANISATIONS
Receipts
£
Payments £ Net Receipts/
Payments
£
Adjustments
£
Opening balances
£
Closing balances
£
e1 Film Club 112 110 2 13 15
e2 Hobby Horse 300 (300) 425 125
e3 Tuesday Fellowship 956 577 379 321 700
e4 Girls Brigade 2,931 2,163 768 5,915 6,683
e5 Community Drug Misuse
Forum
7 7 6,102 6,109
e6 Sub total of Internal
Organisations funds
4,006 3,150 856 12,776 (e11) 13,632 (e12)
e7 Church accounts (totals
brought forward from page
2 - totals column)
149,636 148,914 (b10) 722 (c7 )
117,064
(c6) 117,786 (c8)
e8 TOTAL CASH FUNDS HELD
BY CHURCH
153,642 152,064 1,578 129,840
(x)
129,840 (x) 131,418 (y)
TOTAL RECEIPTS TOTAL
PAYMENTS

SECTION F

STATEMENT OF ASSETS AND LIABILITIES

STATEMENT OF ASSETS AND LIABILITIES
Cash in hand
Bank Current Account
Bank Deposit Account
CHURCH - CASH FUNDS HELD at 31 August 2022
Central Finance Board
Trustees for Methodist Church Purposes
Other funds
SUB TOTAL - Church accounts
Total funds held by Internal Organisations (the closing
balance total from above) (e12)
TOTAL CASH FUNDS HELD BY CHURCH
OPENING
BALANCES
1st Sept 2021
Unrestricted
funds
Restricted
Funds
Endowment
Funds
19,352
19,352
13,632
32,984
CLOSING BALANCES
Total 31st Aug
2022
f1 Cash in hand 50 50 50
f2 Bank Current Account 19,085 13,319 13,319
f3 Bank Deposit Account 58,002 3,006 3,006
f4 Central Finance Board 39,927 82,059 19,352 101,411
f5 Trustees for Methodist Church Purposes
f6 Other funds
f7 SUB TOTAL - Church accounts 117,064 (c6) 98,434 19,352 117,786 (c8)
f8 Total funds held by Internal Organisations (the closing
balance total from above) (e12)
12,776 (e11) 13,632 (e12)
f9 TOTAL CASH FUNDS HELD BY CHURCH 129,840 (x) 98,434 131,418 (y)
SECTION G
OTHER ASSETS and LIABILITIES
Investments
Land & Buildings(note 1)
Buildings Contents(Insured Value)
Other Assets - Debtors and Prepayments
Liabilities - Loans(repayable in more than oneyear)
Other Liabilities - Creditors
1st Sept 2021
674
3,837,505
238,354
11,280
14,000
514
Unrestricted
funds
Restricted
Funds
Endowment
Funds
631
Total 31 Aug
2022
631
4,117,671
255,756
13,728
10,500
768
g1 Investments 674 631 631
g2 Land & Buildings(note 1) 3,837,505 4,117,671 4,117,671
g3 Buildings Contents(Insured Value) 238,354 255,756 255,756
g4 Other Assets - Debtors and Prepayments 11,280 13,728 13,728
g5 Liabilities - Loans(repayable in more than oneyear) 14,000 10,500 10,500
g6 Other Liabilities - Creditors 514 768 768

Notes:

1 Land and Buildings and Contents are shown at the insured value which was last assessed by Methodist Insurance in October 2021

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DECLARATIONS

Treasurer

I confirm that I have prepared the accounts set out on pages 1-3 from the records of the Church and that they include all funds under the control of the Church Council

----- Start of picture text -----
Signature of Treasurer Date 25th November 2022
Name David Markall
Address 3 Huntley Grove, Nailsea, Bristol BS48 2UQ
----- End of picture text -----

Presentation to the Nailsea Methodist Church Council for approval

I confirm that the Accounts have been presented to the Church Council on 6th February 2023 and were approved. Signature of the Chair of the meeting Name of the Chair of the meeting Rev D Mallett Date 6th February 2023

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Independent examiner's report on the accounts

On accounts for the year
ended
Set out on pages
Report to the trustees/
members of
Nailsea Methodist Church Nailsea Methodist Church Nailsea Methodist Church
31st August 2022 Charity
no
1128514
8-11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2022

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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

Independent examiner's statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Name:

Relevant professional qualification(s) or body Address:

24th February 2023
Andrew Jordan
ICAEW
Haines Watts, Bath House, 6 - 8 Bath Street, Bristol BS1 6HL

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