## SALISBURY METHODIST CHURCH FINANCIAL STATEMENTS For the Year Ended 31 August 2022 ## SALISBURY METHODIST CHURCH FINANCIAL STATEMENTS For the Year Ended 31 August 2022 |Contents|Page| |---|---| |Independent Examiner's Report|1| |Treasurer'sApproval Certificate|2| |Balance Sheet|3| |Income and ExpenditureAccount|| |Income|4| |Expenditure|5| ## SALISBURY METHODIST CHURCH ## FINANCIAL STATEMENTS For the Year Ended 31 August 2022 # 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 2022 ## Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 ofthe Charities Act 2011 (the Charities Act) and that an independent examination is needed. ## It is 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 ofthe 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 2022 ## 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 ofthe 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 **----- Start of picture text -----**
(2) to which, in my opinion, attention should be drawn in order
understanding ofthe accounts to be reached. to enable a proper
| HARDY SS Date; w.\v. R092
Bower Haven me : y Nex
Mount Pleasant aaa a
Stoford
Salisbury
SP2 OPP
**----- End of picture text -----**
## TREASURER'S APPROVAL CERTIFICATE | approve the financial statements for the year ended 31 August 2022 and confirm that | have made available all relevant records and information for their preparation. H J Thorne MAAT Date: 10-\4 2022 61 Lindford Road Hampton Park Salisbury SP1 3WX Page2 SALISBURY METHODIST CHURCH BALANCE SHEET as at 31 August 2022 2022 2021 |EndowedAssets|||||||| |---|---|---|---|---|---|---|---| |SalisburyMethodistChurch|||||||| |Premises|||||||| |-atcost||||1,016,279||1,016,279|| |EquipmentatWDOV||||0||0|| |InvestmentProperties|||||||| |~atmarketvalue
as atMarch2006|||||||| |24StEdmund'sChurchStreet
Improvementsto24a
51Greencroft|Street|||290,000
64,728
210,000||290,000
64,728
210,000|| |Improvementsto51 Greencroft||||35,613||35,613|| |InvestmentProperties||||1,616,620|||1,616,620| |~at revaluationasatAugust2022||||37,626|||37,586| |BankBalances||||1,654,246|||1,654,206| |CurrentAccount
Cash
Floats
CentralFinanceBoard|Co-op|||135,009
39
30
13,037||103,658
38
30
12,983|| |||||148,115|||116,709| |Prepayments/Accruals|||||||| |IncomeAccrued||||0||0|| |Less: PaymentsDue||||0||0|| |ReceivedinAdvance
DepositsHeld||||600
4,150||-600
0|| |||||4,750|||-600| |||||1,797,611|||1,770,315| |Financed by:|||||||| |Non-distributable Reserve||||1,654,246|||1,654,206| |Distributable Reserves|||||||| |-asat1September2021
prioryearadjustments||General
Designated|116,109
0|116,109|95,419
0|95,419|| |Income(Page
4)
Expenditure (Page 5)
Surplus/(Deficit)fortheperiod
Tonon-distributable(capital)
General Reserve
Designated Funds|||168,285
-141,029|27,256
143,365
143,365|182,671
-125,001|57,670
~~453,089
-36,980
116,109|| |||||ae ||||—| |||||—_—_—_—_—|||—$—————| Page3 SALISBURY METHODIST CHURCH ## INCOME ACCOUNT as at 31 August 2022 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |2022|2021| |Envelopes & Standing Orders|65,570|64,528| |Gift Aid|Refund|15,043|13,906| |Cash Collections|4,537|1,615| |Sundry Donations Income|6,396|13,838| |Group Income|1,575|1,673| |Legacies and|Funeral|Gifts|12,277|36,888| |Outreach Worker Income|14,000|14,000| |Miscellaneous Income|21|0| |Service Fees|0|8)| |Newsletter Donations/Use of Photocopier|10|0| |Coffee and Lunch|1,600|0| |Room|Lettings|12,313|919| |Rent|34,010|33,546| |Feed-in Tariff income|868|1,641| |Central|Finance|Interest|54|18| |Bank Interest|0|0| |TMCP|Interest|11|99| |Total Income|168,285|182,671| **----- End of picture text -----**
Page4 ## SALISBURY METHODIST CHURCH EXPENDITURE ACCOUNT as at 31 August 2022 ||2022|2021| |---|---|---| |Church RepairsandMaintenance|4,014|2,049| |PropertyRepairs24ChurchStreet&51Greencroft|8,824|9,308| |Rental Commission|2,887|2,887| |Rates|0|0| |Assessment|60,559|59,704| |WorshipExpenses|397|1,410| |OutreachWorkerSalary|16,967|12,007| |Outreach WorkerExpenses|201|0| |OfficeAdministrator|7,967|3,092| |MusicCoordinator|4,782|4,821| |Caretaker|5,128|1,367| |JuniorChurch/YouthClub|104|0| |Heat, LightandWater|9,800|4,874| |Insurance|4,845|4,397| |Donations|572|0| |General OfficeExpensesincludingTelephones|6,502|4,175| |OfficeChurchEquipment(includingdepreciation)|967|9,484| |Miscellaneous Purchases|3,778|627| |GroupExpenses|1,413|0| |MinibusCosts|0|0| |Legal and Professional|0|0| |BankCharges|0|0| |Mission|947|4,800| |Pastoral|68|0| |Training|307|0| ||_141,029|~_
125,001| Page5