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2023-08-31-accounts

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Accruals AccoCh u rchnts 2022-2023

THE METHODIST CHURCH

REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2023

Carshalton Methodist Church

Carshalton Methodist Church

Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2023 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRSSE) 2015

Full Name of Charity: Carshalton Methodist Church

Registration Charity Number: 1128616

Date of registration: 17th March 2009

Main communication address The Church Office, 2 Ruskin Road Carshalton SM5 3DE

Structure, Governance and Management

The governing document for the church is the Deed of Union (1932) and Methodist Church Act (1976).

Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

The members of the Carshalton Methodist Church meeting are the Charity Trustees, membership being made up of church office holders, Minister and representatives appointed by the church at the Annual Church Meeting (ACM).

Day to day management of the church is undertaken by the Church Leadership team and other designated officials along with the Minister.

The Trustees and the Auditor are appointed at the ACM.

The full list of Church Council members is shown as Appendix A to this report.

Treasurer: Mrs Caroline Cook, ACMA

Caroline Cook acted as the principal officer overseeing the day to day financial management and accounting for the Church during the year.

Independent Examiner

Mr Anthony Hallett

Investment Bankers Central Finance Board of the Methodist Church Trustees for Methodist Church purposes

Rep governance

Carshalton Methodist Church TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

Introduction

Carshalton Methodist Church is registered with the Charity Commissioners and its registration number is 1128616. Correspondence should be sent to the Senior Steward at The Church Office, 2 Ruskin Road, Carshalton, SM5 3DE.

Aims and organisation

The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement

of:

Aims of Carshalton Methodist Church:

We subscribe to the broad aims of the Methodist Church of Great Britain:

Our local priorities being:

Worship

We have our regular Sunday morning services attended by between 45 to 60 people. We have a group of members with learning difficulties attending who have made themselves at home with us and enhance our worship. They join in with many of our activities. Our choir sings an anthem two or three times a month and enhances our evening Christmas Carol service which draws a good number to celebrate the birth of Jesus.

Monthly evening meetings offered informal worship and discussion, and the leading of services, both morning and evening has been shared by Circuit Ministers, Accredited Local Preachers, and our own Worship Leaders. The evening prayer service has been meeting regularly on the 2nd Sunday of the month via Zoom. The Junior Church, (Young Explorers), continue to meet each Sunday in an adjoining hall, occasionally joining the services at the end to tell the congregation what they have been learning about. This has included telling the congregation of their findings about the persecuted church, and showing some of their art and craft work.

We have parade services four times a year, with around 50 or 60 from our scouting and guiding groups attending. We also involve them in the festivals, providing displays in the church for harvest. We open the church during their usual meeting times so they can see the displays of other sections. Our minister has made contact with each of the groups and aims to meet with them at least annually. We also have a Christmas Carol service which draws a large number of people from both inside and outside the church.

Rep Ops review

Since the pandemic, we have continued to support those who are unable to come to church by giving them The Vine at Home service sheets along with our notices. We also have an audio recording of each service, which is sent to people who have requested this. In addition, they are visited regularly by members of the congregation and pastoral visitors.

Our church is a member of Churches Together in Carshalton (CTIC), supporting the Week of Prayer for Christian Unity, supporting a midweek evening service, ecumenical Lent House groups and the Walk of Witness on Good Friday. Another annual ecumenical event is the World Day of Prayer in March. In 2023 we hosted the evening service which was prepared by the women of Taiwan. Church members also provided support for the CTIC stall at the local eco fair in August.

A couple of home groups continue to meet monthly, discussing a variety of different topics with a biblical base.

We have a pastoral visiting system in place which met earlier this year to discuss their role.

The Fundraising Team have organised events such as the Christmas Tree Festival, which have enabled us to outreach to the local community particularly with the Salvation Army choir and band, bringing the true meaning of Christmas to the locality. We also opened the church for the Queen's funeral and for the Coronation of King Charles, enabling people to watch in company, not-alone in their homes.

Regular coffee mornings have supported Macmillan cancer appeal and Operation Christmas Child. A charities coffee morning has enabled local charity groups to promote their work.

At Christmas we had an Advent Calendar on the front of our buildings. Each day a different picture or text is added to the board, building up the Christmas story. Many children and parents on their way home from school stop to read the next part of the story.

A considerable investment of time by our webmaster has continued to raise our profile and enables people to contact us easily, giving us a very comprehensive, informative, and frequently updated website: www.carshaltonmethodist.org.uk. There is ‘worshipping at home’ page which gives links to sites which provide material for this purpose. We advertise our events on this and also on our Facebook page.

The church oversees its OFSTED registered Pre-school, which is run on the premises, providing a child development service to local families. They have an Ofsted rating of Good again this year after an inspection.

Our cinema has begun to flourish again, with regular monthly showings on both afternoon and evening. It continues to be well supported and many people from the community look forward to these films.

The Camera Club and Choral Society meeting on our premises have continued drawing visitors to their exhibitions and concerts, respectively. This year, the Annual Camera Club exhibition was held in the church.

Our weekly Mother and Toddler Group continues to draw parents with their children. We havea full range of uniformed organisations from the scout and guides associations.

Through Operation Christmas Child, church members and people from the local area filled shoe boxes with gifts for disadvantaged children around the world. Collections of tins and packet food are donated regularly to the Sutton Foodbank, by our members and from other people who use our premises, to support the needy of the locality. Our annual gift service at Christmas provides Christmas gifts, often in the form of gift vouchers, to families with a member in prison.

Our Welcome cafe has got to know our local community, providing friendship and company and also a warm space during the cold winter months. A number of people come either to chat with their group of friends or to join the general group. The light lunches are very much appreciated.

Time Together meets monthly, for coffee in the café and then for a short Biblical reflection in another hall. This is followed by a hot meal and is well supported, particularly by the elderly and those who live alone.

Knit and Natter meets monthly, providing an opportunity for people in our church and the local community to meet together for a friendly chat whilst pursuing their chosen activity.

Rep Ops review

We engaged with the Friends of Carshalton Park, helping them with their litter picking for the King's Big Help Out and for the art competition, by providing refreshments and a space to judge their competition. In return, they dug a piece of waste ground on our land, transforming it into a lovely garden. Through Facebook we have stocked our garden with plants. People also offered paving slabs and rocks.

We have enrolled with A Rocha and have gained a Bronze eco award and are now working towards silver.

The church aimed, last year, to continue to reach out to our local community and to respond to the need to develop the worship and spiritual life of our church.

Our response to the worshipping community, the outreach opportunities listed above, and our support of various charities are evidence of the way we reach out to our local community, including younger children.

Financial Review

The Church’s income and expenditure accounts for the year ended 31 August 2023 and its balance sheet as at 31 August 2023 form part of this annual report. The Church and Pre School delivered a deficit of (£3,738) compared to a deficit of (£23,705) in the prior year. The Church surplus was £11,605 compared to a deficit of (£22,955) in 2021/22. The Pre-School made a deficit of (£15,344) compared to a deficit of (£750) in 2021/22. The Church has commissioned a refurbishment of the Ruskin Halls toilets towards which we received a 50% Circuit Grant.

As at 31 August 2023 the Managing Trustees had control of local reserves amounting to £156,032 plus reserves held at TMCP in Manchester.

Reserves Policy Statement

The Church updated its reserves policy statement outlining the purpose and processes involved in managing the various monies under the Church Council’s control. The statement forms part of this annual report.

Risk Management

The Leadership Team, the Finance and Property Committees have updated their specific risks and its report was approved at Church Council meeting held on 7 November 2023. An annual review is carried out of the current assessment of the risks impacting on its operations and finances. Plans are formulated to mitigate these risks.

Plans for 2023/24

Our new Deacon has been with us for a year now, and has made great strides in getting to know the local community. She met with the Friends of Carshalton Park, met with many people at the Eco Fair and supported our outreach activities. The Leadership Team is continuing to build up the Church by prayer, Bible study and worship. We continue to embrace the Sutton Circuit Development plan, developing our own aims for the forthcoming year, which also feed into the circuit's aims. We aim to be a welcoming church where people feel at home and have had a number of new people join us and choose to stay.

Caroline Kingsnorth, Senior Church Steward Jacqueline Waite, Steward

Stephen Jordan, Steward 7 November 2023

Rep Ops review

Carshalton Methodist Church

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.

Related Parties

The Church is part of the Sutton (Surrey) Circuit which is part of the London District and is also accountable to the Methodist Conference.

The only internal organisation linked to this church is the Pre-School.

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. Among 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 Carshalton Methodist 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 Carshalton Methodist 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.

Reserves Policy as at 31 August 2023

This statement outlines the Carshalton Methodist Church’s reserves policy and its process for managing the Church’s finances to cover present, ongoing and future liabilities. There are ten designated allocations of the Church's reserves as follows:

Rep train related safe reserves

(f) Ruskin Community Cinema

(g) Arts

(i) Pre-School Employment

(j) The Trustees for Methodist Church Purposes (TMCP)

Genera! Reserves

(a) General - £44k

The Church Treasurer holds the Church’s revenue funds in the Charity Aid Foundation (CAF) bank account. Other funds are held in a Central Finance Board deposit account. Its legacies are held by the Methodist Church Property Division and are used mainly to pay for building projects.

This year the routine and one-off giving, including related gift aid, has covered our key payment of the Church's Circuit Share. The general reserve now covers 100% of the Circuit share annual payment of £35,000 (2023-24) which is an excellent position. This Circuit share payment is made quarterly in advance.

Designated allocations held for specific purposes

(b) Outreach - £3k

The amount in this designated reserve can be used for the Church’s outreach programme.

We have used banners to advertise our special services. We also had an Advent trail, adding a piece of text ora picture from the Christmas story, building up the events throughout Advent, which engaged many people, particularly children stopping on their way from school to see the next stage in the story.

(c) Building and Cottage Development - £50k

Income into this fund came from the cottage rent income as well as a grant from the CMTF (Circuit Model Trust Fund) of £17.5k funding 50% of the Ruskin Hall Toilet refurbishment. No transfer has been made from the General Fund to this fund this year.

The Church has a “rolling maintenance and minor improvement” programme and the ongoing income will be spent in this area. During this financial year the Church has committed to spend a total of £38k on the refurbishment of the Ruskin Hall ladies toilets. Our Property Committee continues to identify the costs of property priorities and will bring them to Church Council in due course but funds, including grants, may need to be identified to carry out this work.

(d)

Organ - £9k

Donations towards repairs, refurbishment, or other improvements to the organ are placed in this reserve. Routine maintenance costs are met from the General Fund. The church organist, taking advice from professional organ builders and others, may from time to time bring proposals to the Church Council as to how this fund should be used. Repair work started in October 2018 and a sum of £8.6k has been spent to date. Further repairs estimated to cost £3.2k are scheduled for Autumn 2023.

(e) Benevolence - £0.3k

This designated reserve is spent at the discretion of the Minister and is used to support people in times of need and for special one off payments that may be required. No payments were made from this fund during 2022/23. Future contributions to this designated reserve will come from the General Fund.

Rep train related safe reserves

(f) Ruskin Community Cinema - £9k

The Church's community cinema has gone from strength to strength and since September 2022 the Community Cinema has shown eleven films with record audience attendance. The most popular film “Mrs Harris goes to Paris” was seen by 150 people. The income for the cinema comes from audience donations and sale of refreshments . Income covers the cinema’s operational costs, including film licences, and builds towards the renewal and improvement of equipment. We try to showa varied range of films -comedy, drama and musicals. Every film has an interval, allowing time for the audience to chat and buy refreshments. We were ticketing to control/restrict audience numbers, however in the last 3 months we have been able to go back to ‘no booking required’. The mailing list continues to grow and another encouraging note is that we regularly run out of ‘Here is the news’ magazines which non church members take home. A small but dedicated team of volunteers continue to give of their time to ensure the cinema days are successful. During the 2022-23 year the Community Cinema made donations to SACCO (Sutton African & Caribbean Cultural Organisation), supporting one of our Scouts towards a Korean Jamboree and Christian Aid.

(g) Arts - £5k

The income for this designated reserve was donated to the Church by the Ruskin Players in 2017/18.

(h) Ruskin Road Pre-School - £24k This restricted reserve supports the cash-flow requirements of the Church’s Pre-School and has decreased by (£15k) due to a deficit driven by a drop in child numbers without the ability to adjust staffing ratios. Unlike the previous financial year the Pre-School has remained open since September 2022. The Church employed up to eight part-time staff during the year and is registered with Ofsted and the London Borough of Sutton. Pupil numbers can rise and fall during the school year and a reasonable balance is needed to maintain liquidity and support continuity in the present economic situation.

(j) Pre-School Employment - £11k This reserve was created in 2011/12 to cover advice and other costs that the Church might incur in respect of staff employed for the Pre-School staff currently and in the future. The amount required to cover any financial liabilities that could arise as a result of employing staff or which might result from changes in the market for pre-school. The figures have been reassessed and uplifted to the appropriate level for the forthcoming financial year.

(k) The Trustees for Methodist Church Purposes (TMCP) - £130k

This reserve consists of legacies left to the Church but it is held on our behalf by the TMCP part of Methodism. It consists of a £15k Endowment Fund and other designated funds of £115k. It is being held for significant building projects.

Adopted by Church Council

7 November 2023

Rep train related safe reserves

Statement of Financial Activities (SOFA) for the year ended 31 August 2023

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|||||||||| |---|---|---|---|---|---|---|---|---| |Notes|to|Designated| |the|General|Fund|Funds|Restricted|Endowment|Total| |accounts|(unrestricted)|(unrestricted)|Funds|Funds|2022-23| |£|£|£|£|£| |Income| |1|Offerings|4|29,777|29,777| |2|Donations|4|1,024|0|80|1,104| |3|Gift|aid|4|7,221|0|0|7,221| |4|Interest|and|investment|income|7|4,497|4,497| |5|Income|from|investment|properties|0| |6|Internal|organisations|8,11|67,715|67,715| |7|Other|charitable|income|5,6,8|66,174|42,530|108,704| |8 Total|income|108,693|42,530|67,795|0|219,018| |Expenditure| |9|Circuit assessment|or share|19|31,000|31,000| |10|Grants|and|donations|19|(part)|1,602|1,602| |11|Property|maintenance|3|20,860|28,008|48,868| |12|Insurance,|utilities|etc|47,432|47,432| |13|Depreciation|0| |14|Office|expenses|10|(part)|1,688|1,688| |15|Other|expenditure|2,700|5,936|470|9,106| |16|Internal|organisations|83,059|83,059| |17 Total|charitable|expenditure|105,283|33,944|83,529|9)|222,757| |18|Gains/(losses)|on|monetary|investments|0| |19|Gains/(losses)|on|investment|properties|0| |20|Net income/(expenditure)|3,410|8,585|(15,734)|0)|(3,738)| |21|Transfers|between|funds|18|0| |22|Other gains/(losses)|13|1,928|1,928| |23|Net movement|in funds|3,410|10,514|(15,734)|0|(1,810)| |24 Total|funds|brought|forward|40,796|180,209|51,971|15,000|287,975| |25|Total funds|carried forward|44,206|190,722|36,237|15,000|286,165|

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2023

Carshalton Methodist Church

Charity No.

1128616

Balance Sheet as at 31 August 2023

||General Fund||Designated|Restricted | Endowment}
Totals2023|Restricted | Endowment}
Totals2023|Totals2022| |---|---|---|---|---|---|---| ||(Unrestricted)||Funds|Funds|Funds|| |Notesto the||(Unrestricted)||||| |Accounts|£||£|£|£
£|£| |Fixed Assets||||||| |a||%|Y|7||| |Cn CC
SO
”~””«S ane ossets| 32 |
|
-]
|
-|||||||-]L——| |Current Assets||||||| |Debtors and prepayments
Pane [asstTT
875|
Loans by theChurches
es
es(OO
investmentswithtmce
|
| S|Sats]
|
15,000|
130,433
Central FinanceBoardDeposits
ee
es ee) ee)
rd||||||| |Current liabilities||||||| |Creditors (due in under 1 year)
303a9[aiaas|
|
S736] |36,359
Totalcurrentliabilities|___—i|——~30,389
aaa]
|
|
7836] |
36,359|
Netcurrentassets/liabilities|__—«|—=—saa,206|
——190,722| —-36,237| _—as,o00|
286,165| |__287,975 |||||||| |Totalassetslesscurrentliabilities||44,206|||190,722]|36,237]|15,000
286,165|| |Longterm liabilities
17||||||| |(due after morethanone year)||||||| |Funds ofthe Church||||||| |General Fund (Unrestricted)
P2086|
DesignatedFunds (Unrestricted)
Fs
Total UnrestrictedFundsaz
RestrictedFunds
||||||190,722
234,928|180,209| |TotalFunds||44,206||190,722|36,237|15,000
286,165|287,975|

Balance Sheet

Carshalton Methodist Church

Notes to the Accounts

1. Basis of accounting & accounting policies

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015 - Charities SORP (FRS 102).

In preparing the accounts consideration has been given as to whether in applying the policies required by the Charities SORP (FRS 102) any comparative figures have needed restatement. No restatements were required.

ii Public benefit entity

Carshalton Methodist Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.

iii Basis These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to showa true and fair view of the Church’s financial position and activities.

iv Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Designated funds set aside for a specified purpose, Church Trustees have discretion on how this is spent, or can transfer back into the general fund. Restricted funds which are held for a narrower purpose including those for internal organisations. There is one Endowment fund. Details of each material fund are disclosed in note 18. Any funds may be represented by more than just cash.

v Going concern

Based on the monetary assets and human resources available 31st August 2023, the Trustees believe that the church is a going concern.

vi 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. In accordance with the Charities SORP (FRS 102), the time of volunteers is not recognised.

vii Expenditure

This is recognised whena liability is incurred, or a constructive obligation arises, where the amount is reliably measurable and it is considered more than likely than not that there will be an outflow of economic benefit.

viii Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

ix VAT

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

x Tangible fixed assets for use by the Church

Fixed Assets are written off on acquisition and not recorded in the Balance Sheet.

xi Investment Properties

Investment properties - no property is currently deemed to be held for the long term purposes of the charity.

xii Investments

investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in Balance Sheet notes.

The Church's monetary investments are deposited with the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP.

2 Receivables

Debtors and Prepayments include £9k Assessment Sept-Nov, and £7k hall rental income.

3 Payables

Creditors include outstanding costs for; £38k Hall Toilet refurb costs, £4k Dementia Café circuit grant prepayment, £7k unbilled gas plus £15k historical unbilled gas meter arrears provision, and other smaller items.

Note 1-3

2023 2022
4. Donationsand legacies .
Unrestieted		 .
Restricted		 Total Total
£ £ £ £
Collections 29,777 29,777 30,731
Tax credits 7,221 7,221 7,659
Legacies . -
Donations 1,024 80 1,104 2,975
Total 38,023 80 38,103 41,365
5.
Charitable activities
Fund raising 3,971 3,971 471
Community Cinema 5,438 5,438 =
Total 9,409 - 9,409 471
6.
Othertrading activities
Lettings 63,515 63,515 28,166
Cottage rent income 14,121 14,121 13,532
Total 77,636 - 77,636 41,698
7.
Investment income
Central Finance Board 1,753 1,753 69
CAF deposit account 921 921 7
TMCP* 3,726 3,726 175
Rental income - - -
Other - - -
Total 6,401 - 6,401 251
8.
Other
internal Organisations 67,715 67,715 77,163
Circuit Grant 17,500 17,500 -
Misc 2,254 2,254 712
Total 19,754 67,715 87,470 77,875

Notes 4-8

Carshalton Methodist Church

9. Paymen t to Trustees Payments made to trustees for additional services provided to the Church by agreement with the Church Council Meeting

Number of trustees who were paid expenses Nature of the expenses: Maintenance related, Music, Fund Raising, Junior Church related, Flowers

Total amount paid

  1. Fees for examination or audit of the accounts independent examiner’s or auditors’ fees for reporting on the accounts auditor Other fees (e.g: advice, accountancy services) paid to the independent examiner or
11. Paid employees
Staff Costs (Pre School) paid during the year were:
Gross wages, salaries and benefits in kind
Employer’s NationalInsurancecosts
Pension costs
Totalstaffcosts

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This year Last year
£
fg
£ 2,417 3,204
£ saat | 3,204
£ 425
£ | r |
£
63,794 68,505
a . |
£
1,318 428
£
65,112 68,933
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Average number of staff employed during the year were:

Notes 9-11

12.
Tangible Fixed Assets
Cost or valuation
investment)
land and
land and
buildings
buildings
£
£
£
£
£
£
£
tatance broughtforward
Accumulated depreciation
palancebrovshtforward
Net book value
eroveretorwars=

Land & Buildings: Revaluation based upon latest Methodist Insurance 'sum insured’ value The cost of building work is written off immediately

Note 12

Carshalton Methodist Church

  1. Investments

The funds that support the various funds are held by TMCP in Trustees interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

This year Prev year

Change in investment values

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||||||||| |---|---|---|---|---|---|---|---| |£|£| |Carrying|(market)|value|at|beginning|of year|128,205|128,092| |Add:|additions|to|investments|at|cost|*|1,928| |Less: disposals at carrying value|hn| |Net gain/(loss) on revaluation|1| |Carrying|(market)|value|at end|of year|130,133|128,205|

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Note 13

Carshalton Methodist Church

14. Analysis of current assets

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This year Last year
Debtors and prepayments £ £
Pre paid assessments 8,750 7,750
Accrued income 6,475 3,142
Other debtors / prepayments 3,550
Total debtors and prepayments 15,775 | 1a,aaa]
Analysis of cash at bank (excluding TMCP Investments)
Bank balance held in CAF Bank 135,686 88,141
Bank balance held in Lloyds (Pre School) 24.194 43.088
Total Cash and Bank | raed 181.688
Analysis of current current liabilities and long term term
Trade Creditors 71.516 32.554
Other Creditors 3.805
Total Current Liabilities 71,836 | sand
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15. Analysis of current current liabilities and long term term

16. Capital commitments and contingent liabilities

At the 31st August 2023, the Church had no capital commitments.

No contingent liabilities were identified at 31st August 2023

17. Loans and creditors due after one year

None due

Notes 14-17

Carshalton Methodist Church

18. Detailed analysis of individual fund movements

Unrestricted Funds

Unrestricted Funds
Opening Expenditure Transfers
Balance gains/losses Balance
a
Buildings&Cottage 42,423 35,592 (28,008)PT
PreSchool Employment 13,190 1,500 (3,698)fT 10,992
Totals 221,005] 153,151) (139,228)Po 234,928

Restricted Funds

|||Opening|Expenditure|Transfers|Expenditure|Transfers|Transfers |Revaluation|Closing| |---|---|---|---|---|---|---| |||Balance|||gains/losses|Balance| |Outreach
PreSchool|||8695]
8738]
39,538]|80}
67,715]|(470)
|(8,225
|Cd
8,818
(83,059)
|
|
24,194||| ||Totals|51,971]|67,795|(33,529,||
||36,237| |Endowment Funds||||||| |Restricted Fund Name||Opening|Expenditure|Transfers||Transfers |Revaluation|Closing| |||Balance|||gains/losses|Balance| |TMCP||EA)||||15,000| ||Totals|15,000]||CU|||15,000|

Fund purposes General Income and payment of general church running costs

Benevolence Assisting financially to those in need (Ministers discretion) Buildings & Cottage Major property repairs/ refurbishments Community Cinema Films shown for local community Pre School Employment Redundancy provision pre school and other employment expenses Arts Donation for the Arts to be determined in due course Outreach Outreach into the community Organ Major organ repairs Pre School Group for pre school children TMCP Legacies held on our behalf by the Trustees of Methodist Church Properties. There are restrictions on spending these sums

Note 18

19. Related party transactions

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |This|year| |Name|of related|party|Relationship|Description|of transaction|Income from|| Payments|to|||Loansto/||Amounts owed| |related|party|| related|party|(from)|by /|(to)|related| |during the|during the|||related|party}|party as on|31-| |year|year|during the|Aug-2022| |year| |a|(S(O|| |Sutton|(Surrey)|Circuit|Connexional|=| Circuit| |Funds|Connexional|funds|(Property|fund,|Auxiliary| |fund,|Methodist|Ministers|Housing|Society)|500| |fenAll We Can|teenyMethodist|PecoCharity|Donations| |SuttonMHA|(Surrey) Circuit|[Circuit[oeMethodist|[AssessmentDonationi-——~—~—~—~—SCSC<S|SSSCSCSC~iT|SCO]|CdTSCC*”Y| |7| |Last|year| |Name|of related|party|Relationship|Description|of transaction|Income from | Payments|to}|Loansto/||Amounts owed| |related|party||related|party|(from)|by /|(to)|related| |during the|during the|||related|party||party as on|31-| |year|year|during|the|Aug-2021| |year| |a|(S(O(OY| |Sutton|(Surrey)|Circuit Connexional|= | Circuit| |fund,|Methodist|Ministers|Housing|Society)| |[SuttonMHA|(Surrey) Circuit|[CircuitMethodistHomes Assoc[AssessmentDonation|||||800]lzS|| |e| |ee|e|e|ee|oe oe|

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Note 19

Carshalton Methodist Church

Appendix A

CHURCH COUNCIL MEMBERSHIP
MINISTER(S) MARIE POOLE Circuit rep
REVHENDRY PONNAIAH Chair (Notavoting Trustee)
LAYWORKERS N/A
CHURCH STEWARDS
CAROLINE ELSIE MARY KINGSNORTH Circuit rep
JACQUELINE MERIELWAITE Circuit rep
STEPHEN HANLEYJORDAN
CHURCH SAFEGUARDING CO-ORDINATOR
ROSALIND SARAH BOXALL
CHURCH COUNCIL SECRETARY
MARGARET VALERIE AUSTEN
CHURCH REPRESENTATIVES (OTHER MEMBERS OFTHECHURCH COUNCIL)
1 CAROLINE JULIE COOK Circuit rep
2 ANDREW STEPHEN DEARDS
3 SUSETTE ANN FORTY Circuit rep
4 KATY FRENKIEL
5 ELIZABETH ANNE GUNTON
6 GEOFFREY PAULGUNTON
7 DEBORAH ANN JORDAN
8 JOHN KINGSNORTH Circuit rep
9 FIONA POTTER
10 CHARLOTTE REBECCA MELANIE RYAN
11 MICHAEL WEBB
12 JOHNALANJAMESON

Appendix A CC members

Carshalton Methodist Church

DECLARATIONS

Treasurer

| confirm that | have prepared the accounts from the records of the Church and that they include all funds under the control of the Church Council.

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Signature of Treasurer Date 12-Oct-23
Name MRS CAROLINE COOK
Address 27 HAWTHORN ROAD
SUTTON
SURREY SM1 4PF
Presentation to the Church Council Meeting for approval.
| confirm that the Accounts were, or will be, presented to the Church Council Meeting on 07-Nov-23
and were approved.
Signature of the Chair of the meeting { ( :
Name of the Chair of the meeting REV HENDRY PONNAIAH
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Independent Examiner’s Report to the Trustees of the

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Carshalton Methodist Church
year ended ended 31" August August 2023
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This Report is on the Church Accounts for the year ended ended 31" August August

Respective responsibilities of Trustees and Examiner

The Church's trustees are responsible for the preparation of the accounts. The Church'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.

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MR ANTHONY HALLETT
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It is my responsibility to:

. examine the accounts under section 145 of the Charities Act 2011;

. 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.

Declaration and IE (1)

Carshalton Methodist Church

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the 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 you as 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 present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

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

have not been met; or

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Name MR ANTHONY HALLETT
Signature ’
Relevant Professional qualification or body
Address Nal”) Omg em nade
AA bth ~exise sune
Date
LS Naw QS
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Declaration and IE (2)

To be retained by Church/Circuit Treasurer

THE METHODIST CHURCH INTERNAL ORGANISATION REPORT FORM FINANCIAL YEAR ENDED 31 AUGUST 2023 Each year every organisation connected with a local Church, Circuit or District is required by Standing Orders to present its accounts to the Church Council/Circuit Meeting/Synod.

The Managing Trustees are annually required to complete the Annual Accounts setting out the financial affairs of the Church/Circuit/District including all its connected internal organisations.

This form (which can be used for a Church/Circuit, District organisation) requires details of the accounts of your organisation so that all responsibilities can be fulfilled. We ask for your co-operation which will ensure proper public accountability and the protection of those who willingly act as treasurers. I I Circuit/District CIRCUIT: SUTTON DISTRICT: London | | I| Group/Organisation RUSKIN ROAD PRE SCHOOL Dc ae See ose SS ei me wee oe es eee eee eeI. , ee ee Oe ee a1 | Signatures section i I |confirm that | have prepared the information overleaf from the accounts and records of the above named Group or Organisation I 7 I Ut cf Treasurereé of Group or Organisation2 !l II 1 (Of) I ace ee ee ee et se eS eS eS Ss yee sy es ms es es ees es ee es ees es es ese ees et ee es es eel ;a| confirm that | have examined the accounts and records of the ;|

RUSKIN ROAD PRE SCHOOL

and that the information overleaf is in accordance therewith.

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1l
l Independent Examiner/RegisteredAuditer- l
I
1WD. Wegrardgas 282aa I
| Date 1
| I
e—ee—e—————E——————————OOO TT
| confirm that the information overleaf has been prepared from independently examined/audited accounts which were/will
| be presented to i
CARSHALTON METHODIST CHURCH COUNCIL
!
I| ata meeting which | chaired/intend to chair on Tt a (Vo V — Fo 2 $ Il
i Date I
l y, I
I \ Z ee por~ I
Signature of Chair of Meeting
I
![2 —Noev —2022 !
I Date |
Ha eh ii i i i hu Ga ik mi i's! i i i i di tl iat al
This form can be used by Church, Circuit and District Internal Organisations who report to their respective Methodist bodies.
Pre School internal org form 2022-23 1 of 2
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This form should be used in conjunction with the STANDARD FORM OF ACCOUNTS (Church, Circuit & District)

INTERNAL ORGANISATIONS' REPORT FORM

A separate Report Form should be prepared for each Internal Organisation

RECEIPTS AND PAYMENTS ACCOUNT

Note

SECTION H RECEIPTS 2 pa13 fonernedps[TOTAL715.29RECEIPTS (o Receipts col page3 inthe ain accounts) | 67715.29

SECTION I PAYMENTS Se (2[3 fonerpamens[roraL86,609.09PAYMENTS (o Payments col page3inthemainaccouns) | $6609.09

SECTION J NET RECEIPTS (PAYMENTS) -18893.8 js [adnantovanonpivenivommeinintey|

SECTION K

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HOW THE FUNDS ARE HELD
0
a
SECTION M
FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO OTHER EXTERNAL ORGANISATIONS
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(These amounts should not be included in total receipts/payments above) Balance brought forward from last year Pf Offerings/Gifts - received for external organisations Pf Offerings/Gifts - passed to external organisations Fo

Pre School internal org form 2022-23

1 of 2