## SALISBURY METHODIST CHURCH 

FINANCIAL STATEMENTS For the Year Ended 31 August 2021 



## SALISBURY METHODIST CHURCH 

FINANCIAL STATEMENTS For the Year Ended 31 August 2021 

|Contents|Page|
|---|---|
|Independent Examiner's Report|1|
|Treasurer'sApproval Certificate|2|
|Balance Sheet|3|
|Incomeand Expenditure Account||
|Income|~|
|Expenditure|5|





## SALISBURY METHODIST CHURCH 

## FINANCIAL STATEMENTS 

For the Year Ended 31 August 2021 

## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SALISBURY METHODIST CHURCH 

This Report is on the Church Accounts for the year ended 31 August 2021 

## Respective responsibilities of Trustees and Examiner 

The charity's trustees are responsible for the preparation ofthe accounts. 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 indeoendent examination is needed. 

Itis my responsibility to: ‘ Examine the accounts 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. 

## Basis of Independent Examiner's Report 

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts presenta ‘true and fair’ view and the report is limited to those matters set out in the statement below. 

Page 1 



## SALISBURY METHODIST CHURCH 

## FINANCIAL STATEMENTS 

For the Year Ended 31 August 2021 

## Independent Examiner’s Statement 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act: 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met: or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

| HARDY Bower Haven Mount Pleasant : Stoford Salisbury SP2 OPP 

Date; “A%&.\A. “RRS 

## TREASURER'S APPROVAL CERTIFICATE 

| approve the financial statements for the year ended 31 August 2021 and confirm that | have made available all relevant records and information for their preparation. 


**----- Start of picture text -----**<br>
H J Thorne MAAT U7 Date: 29-1! 202\<br>61 LindfordRoad = ©<br>Hampton Park<br>Salisbury<br>SP1 3WX ;<br>**----- End of picture text -----**<br>


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SALISBURY METHODIST CHURCH 

BALANCE SHEET as at 31 August 2021 

|||||2021|||2020||
|---|---|---|---|---|---|---|---|---|
|EndowedAssets|||||||||
|Salisbury MethodistChurch|||||||||
|Premises|||||||||
|-atcost||||1,016,279|||1,016,279||
|Equipment atWOV||||0|||0||
|investmentProperties|||||||||
|-atmarketvalueasatMarch2006|||||||||
|24StEdmund'sChurchStreet|Street|||290,000|||290,000||
|improvementsto24a||||64,728|||64,728||
|51Greencroft||||210,000|||210,000||
|Improvementsto$1Greencroft||||36,613|||35,613||
||||||1,616,620|||1,616,620|
|InvestmentProperties|||||||||
|-atrevaluation asatAugust2021|||||37,586|||606|
|Bank Balances|||||1,654,206|||1,617,226|
|CurrentAccount<br>Cash<br>Floats|Co-op|||103,658<br>38<br>3|||82,985<br>39<br>30||
|Central FinanceBoard||||12,983|||12,965||
||||||116,709|||96,019|
|Prepayments/Accruals|||||||||
|Income Accrued||||0|||0||
|Less: PaymentsDue||||a|||0||
|Received inAdvance||||400|||600||
|DepositsHeld||||0|||0||
||||||600|||600|
||||||1,770,315|||1,712,645|
|Financed by:|||||||||
|Non-distributableReserve|||||1,654,206|||1,617,226|
|DistributableReserves|||||||||
|-asat 1September2020||General|95,419|||76,753|||
|||Designated|0|95,419||0|76,753||
|prioryearadjustments|||||||||
|Income(Page4)|||182,671|||157,363|||
|Expenditure (Page 5}|||-125,001|||‘138,697|||
|Surplus/(Deficit)fortheperiod|period|||67,670|||18,666||
|||||153,089|||95,419||
|Tonon-distributable(capital)||||36,980|||0||
|General Reserve|||||116,109|||95,419|
|DesignatedFunds|||||||||
||||||i)||||
||||||1,770,315|||1,712,645|



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## SALISBURY METHODIST CHURCH 

## INCOME ACCOUNT as at 31 August 2021 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|2021|2020|
|Envelopes & Standing Orders|64,528|59,643|
|Gift Aid Refund|13,906|17,454|
|Cash Collections|1,615|6,012|
|Sundry Donations Income|13,838|8,785|
|Group Income|1,673|0|
|Legacies and Funeral|Gifts|36,888|0|
|Outreach Worker income|14,000|14,000|
|Miscellaneous Income|0|7|
|Group Income|0|1,980|
|Service Fees|0|
|Newsletter Donations/Use of Photocopier|0|15|
|Coffee and Lunch|0|3,119|
|Room|Lettings|919|10,487|
|Rent|33,546|33,750|
|Feed-in Tariff Income|1,641|2,010|
|Central|Finance Interest|18|92|
|Bank|Interest|0|0|
|TMCP Interest|99|9|
|Total Income|182,671|157,363|

**----- End of picture text -----**<br>


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## SALISBURY METHODIST CHURCH 

## EXPENDITURE ACCOUNT 

## asat 31 August 2021 

||2021|2020|
|---|---|---|
|ChurchRepairsandMaintenance|2,049|3,132|
|PropertyRepairs24 ChurchStreet&51Greencroft|9,308|15,059|
|RentalCommission|2,887|2,856|
|Rates|0|0|
|Assessment|59,704|67,606|
|WorshipExpenses|1,410|1,250|
|OutreachWorkerSalary|12,007|11,693|
|OutreachWorkerExpenses|0|95|
|OfficeAdministrator|4,458|9,206|
|MusicCoordinator|4,821|4,688|
|Junior Church/Youth Club|0|19|
|Heat, LightandWater|4,874|6,953|
|Insurance|4,397|4,523|
|Donations|0|813|
|GeneralOfficeExpensesincludingTelephones|4,175|7,332|
|OfficeChurchEquipment(includingdepreciation)|9,484|0|
|Miscellaneous Purchases|627|2,927|
|GroupExpenses|0|545|
|MinibusCosts|0|0|
|Legaland Professional|0|0|
|BankCharges|0|0|
|Mission|4,800|0|
|Pastoral|0|0|
|Training|0|0|
||125,001|138,697|



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