Trustee Report to the Charity Commission. Year 2022 - 23
Elburton Methodist Church Charity No: 1128726
Elburton Methodist Church has been actively pursuing the aims and objectives of the five year plan. This has, of course, been greatly impacted by the COVID pandemic. This year we have seen a return to activities that were lost during the pandemic. The congregation has started to grow. Interestingly, the congregation is growing among the more mature members of the community. This, I feel, needs to be celebrated and used as a missional indicator. To this end, Elburton Methodist Church Trustees decided to redirect resources to this demographic.
We have seen a change in leadership - in terms of senior steward and the stewarding team. There is a united effort to see Elburton Methodist Church become more community focused. Having said, above, about attracting the elderly within the community, we continue to enjoy and grow the Messy Church Mission and see families attending regularly each month. The Minister - Rev. Darren Middleton - has continued to develop community links with the Primary school, the Elburton residents association and played Father Christmas in the local cafe's Christmas Event and the Village Christmas Fair.
The trustees are hopeful for the future of the Church with an emphasis on community engagement.
Rev'd Darren Middleton - Chair of the Trustees
Elburton Methodist Church
Receipts and Payments - Accounts for the year ended 31 August 2022
| Note Receipts Collections excluding Gift Aid 2 Tax recovered under Gift Aid 3 Legacies/Donations 4 Property Lettings 5 Interest and Investment Income 6 Fund Raising 7 Other receipts 8 Internal Organisations 18 Sub Total General Funds Collections for External Organisations 9 Total Receipts Payments Circuit Assessment Property Costs Church Repairs and Maintenance Cleaning and Hygeine Insurance Utilities Administration 11 Donations-Methodist 13 Donations Others 13 Fund Raisimng 14 Publicity Other Payments 15 Internal Organisations 18 Sub Total Capital Expenditure 10 Collections Passed onto External Organisations 16 Total Payments Net income(Expenditure)for year Transfers from Internal Organisations 18 Total funds in hand at 1st September 2020 Total funds in hand at 31st August 2021 Total funds in hand at 1st September 2021 Total funds in hand at 31st August 2022 |
2021/22 GENERAL RESTRICTED TOTAL £ £ £ |
2020/21 TOTAL £ |
|---|---|---|
| 34,167.06 - 34,167.06 5,501.39 - 5,501.39 |
25,981.00 6,384.00 |
|
| 39,668.45 - 39,668.45 - 1,151.00 - 1,151.00 1,017.50 - 1,017.50 189.35 - 189.35 - - - 284.00 - 284.00 3,847.93 3,847.93 |
32,365.00 2,950.00 337.00 243.00 - 1,370.00 588.00 |
|
| 42,310.30 3,847.93 46,158.23 286.55 286.55 |
37,853.00 1,558.00 |
|
| 42,310.30 4,134.48 46,444.78 |
39,411.00 | |
| - 29,758.08 - 29,758.08 - 1,557.15 - 1,557.15 6,418.92 - 6,418.92 2,632.91 - 2,632.91 2,861.06 - 2,861.06 |
27,278.00 - 1,691.00 1,744.00 2,454.00 1,560.00 |
|
| 43,228.12 - 43,228.12 |
34,727.00 | |
| 3,216.42 - 3,216.42 345.34 - 345.34 2,612.82 - 2,612.82 - - - 137.15 - 137.15 - - - 3,653.83 3,653.83 |
2,897.00 - 37.00 - 226.00 503.00 331.00 |
|
| 49,539.85 3,653.83 53,193.68 3,779.60 - 3,779.60 - 286.55 286.55 |
38,721.00 9,851.00 1,558.00 |
|
| 53,319.45 3,940.38 57,259.83 |
50,130.00 | |
| - - 11,009.15 194.10 - 10,815.05 - - 250.00 250.00 - 88,299.00 2,233.00 90,532.00 77,039.85 2,677.10 79,716.95 |
10,719.00 - 101,251.00 90,532.00 |
2
Elburton Methodist Church g 2022
| Summary of Funds at 31st August 2022 General Fund Restricted Funds 17 Internal Organisations 18 External Organisations 16 TOTAL FUNDS HELD Summary of how funds held Current Assets Deposit with TMCP Deposit Accounts Current Accounts Building Society Cash in hand TOTAL FUNDS HELD |
General £ |
2022 Restricted Total £ £ |
2021 Total £ |
|---|---|---|---|
| £ 77,039.85 £ - £ - £ - |
- £ 77,039.85 £ 1,171.00 £ 1,171.00 £ 1,506.10 £ 1,506.10 £ £ - £ - £ |
88,299.00 1,171.00 1,062.00 - |
|
| £ 77,039.85 | 2,677.10 £ 79,716.95 £ |
90,532.00 | |
| General £ |
2022 Restricted Total £ £ |
2021 Total £ |
|
| £ 18,259.33 £ 2,765.26 £ 26,484.18 £ 30,702.08 £ 1,506.10 |
- £ 18,259.33 £ - £ 2,765.26 £ - £ 26,484.18 £ - £ 30,702.08 £ - £ 1,506.10 £ |
18,226.00 2,765.00 38,995.00 30,546.00 3.00 |
|
| £ 79,716.95 | - £ 79,716.95 £ |
90,532.00 |
3
Elburton Methodist Church
Notes to Financial Statements to 31st August 2022
- 1 Basis of preparation of fnancial statements
These financial statements have been prepared on the historical cost receipts & payments basis of accounting. In accordance with Statement of Recommended Practice (SORP 2005) and Charities Act 2011 and the accounting regulations of the Methodist Church.
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. Details of restricted funds are set out in note 17
Accounting Policies
Income
Income is include in these accounts when received.
Expenditure
Expenditure is recognised when paid.
Reserves
The Church aims to keep reserves amounting to one years running costs.
| 2 3 4 5 |
Ofertory Collections Gift Day Gift Aid Tax Recovered Gift Aid Donations Legacies Donations Lettings Room Hire |
2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|---|---|---|
| 34,167.06 - 34,167.06 25,981.00 25,981.00 - - - - - |
||
| 34,167.06 - 34,167.06 25,981.00 - 25,981.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| 5,501.39 - 5,501.39 6,384.00 - 6,384.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| - - - 2,000.00 - 2,000.00 1,151.00 - 1,151.00 950.00 - 950.00 |
||
| 1,151.00 - 1,151.00 2,950.00 - 2,950.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| 1,017.50 - 1,017.50 337.00 337.00 |
4
Elburton Methodist Church
Notes to Financial Statements to 31st August 2022
| 6 Investment Income Skipton Building Society Lloyds Business Bank Instant TMCP 7 Fund Raising Cofee Mornings Other Events 8 Other Receipts Photocopying Sundry Grants Funeral & Weddings Collection S Leigh 9 Collections for External Organisations Action for Children Nicola Food bank Shekinah MCF World Mission MIB Fund Crumbs from the Table Mercy Ships Send a Cow JaM project JaM Project - NHS MacMillan Cancer Support Shelter Box Routeway |
2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|---|---|
| 155.70 - 155.70 106.00 - 106.00 0.32 - 0.32 76.00 - 76.00 33.33 - 33.33 61.00 - 61.00 |
|
| 189.35 - 189.35 243.00 - 243.00 |
|
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|
| - - - - - - - - - - - - |
|
| - - - - - - |
|
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|
| - - - 35.00 - 35.00 - - - 317.00 - 317.00 - - - - 500.00 500.00 284.00 - 284.00 423.00 - 423.00 - - - - 95.00 95.00 |
|
| 284.00 - 284.00 775.00 595.00 1,370.00 |
|
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|
| - 196.55 196.55 - 50.00 50.00 - 90.00 90.00 - - - - - - - 330.00 330.00 - - - - - - - - - - - - - - - - 182.00 182.00 - - - - 985.00 985.00 - - - - 11.00 11.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|
| - 286.55 286.55 - 1,558.00 1,558.00 |
5
Elburton Methodist Church
Notes to Financial Statements to 31st August 2022
| 10 11 |
Capital Expenditure Clavinova & Stool New Windows & Doors New Boiler Air Purifer New Cooker Administration Hire of Equipment Cost of Church Services Stationery, Printing & Copy Telephone / Broadband Link /Courier Music & Licences Organ Service Messy Church Sundries Accountancy Bank /TMCP Charges Jam Expenses Family Activities Website |
2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|---|---|---|
| - - - 2,707.00 1,464.00 4,171.00 890.00 - 890.00 2,360.00 500.00 2,860.00 - - - 2,820.00 - 2,820.00 1,074.00 1,074.00 1,815.60 1,815.60 |
||
| 3,779.60 - 3,779.60 7,887.00 1,964.00 9,851.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| 689.00 - 689.00 693.00 - 693.00 - - - - - - 292.73 - 292.73 258.00 - 258.00 398.86 - 398.86 358.00 - 358.00 - - - - - - 545.58 - 545.58 837.00 - 837.00 234.00 - 234.00 234.00 - 234.00 - - - - - - 204.25 - 204.25 258.00 - 258.00 852.00 - 852.00 - - - 131.00 - 131.00 - - - - - - - - - 128.00 - 128.00 - - - - - - |
||
| 3,216.42 - 3,216.42 2,897.00 - 2,897.00 |
12 Employees
The church had no employees during the year (2021 - Nil). Total emoluments were: £Nil
| 13 14 |
Donations Methodist Charities Church Fund for Home Mission Property Fund Presbyters & Deacons Other Charities Fund Raising Expenses Community Day/150th Big Breakfast |
2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|---|---|---|
| 345.34 - - - - - - - - - - - - - - - - |
||
| 345.34 - - - - - - | ||
| 2,612.82 - 2,612.82 - 37.00 37.00 |
||
| 2,612.82 - 2,612.82 - 37.00 37.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| - - - - - - - - - - - - |
||
| - - - - - - |
6
Elburton Methodist Church
Notes to Financial Statements to 31st August 2022
| 15 16 |
Other Payments Collection Rev S Leigh Funeral fees paid over Collections for External Organisations paid over Action for Children Nicola Food bank Shekinah MCF World Mission MIB Fund Mercy Ships Crumbs from the Table Send a Cow JaM Project JaM Project - NHS MacMillan Cancer Support Shelter Box Routeway |
2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
|---|---|---|
| - - - - 205.00 205.00 - - - 298.00 - 298.00 |
||
| - - - 298.00 205.00 503.00 |
||
| 2022 2021 General Restricted Total General Restricted Total £ £ £ £ £ £ |
||
| - 196.55 196.55 - 50.00 50.00 - 90.00 90.00 - - - --- - 330.00 330.00 --- - - - --- - - - --- - 182.00 182.00 --- - 11.00 11.00 --- - 985.00 985.00 --- - - - --- - - - --- - - - --- - - - --- - - - --- - - - |
||
| - 286.55 286.55 - 1,558.00 1,558.00 |
| 17 Balance Balance |
Restricted Funds at 1st September 2021 Grant Income Gift Aid Expenditure Transfer to General Funds at 31st August 2022 |
Totals Minister's Fund Messy Church & JaM New Keyboard Instument Collection Rev S Leigh Grant fre doors |
|---|---|---|
| 913.00 258.00 - - - 1,171.00 - - - - - - - - - - - - - - - - - - |
||
| 913.00 258.00 - - - - 1,171.00 | ||
| - - - - - - - - - - - - - |
||
| 913.00 258.00 - - - - 1,171.00 |
The Minister's Fund can be used for any purpose at the discretion of the minister
7
Elburton Methodist Church Notes to Financial Statements to 31st August 2022
| 18 | Internal Organisations | Transfer to | ||||
|---|---|---|---|---|---|---|
| General | Closing | |||||
| Restricted Funds | Opening Balance | Received Paid |
Funds | Restricted Funds | Balance | |
| £ | £ £ |
£ | £ | £ | ||
| Monday Luncheon Club | 46.00 1,285.00 845.72 | 46.00 1,285.00 845.72 | - - 485.28 | - - 485.28 | - - 485.28 | |
| Monthly Luncheon Club | - - - | - - - | - | - | - | |
| Friday Luncheon Club | - - - | - - - | - - - | - - - | - - - | |
| MWiB/ Network | 938.00 2,562.93 2,411.11 | 938.00 2,562.93 2,411.11 | 200.00 - 889.82 | 200.00 - 889.82 | 200.00 - 889.82 | |
| Men's Fellowship | 47.00 - 47.00 | 47.00 - 47.00 | - - - | - - - | - - - | |
| Table Tennis | - - - | - - - | - - - | - - - | - - - | |
| Messy Church | 31.00 - 350.00 | 31.00 - 350.00 | - 450.00 131.00 | - 450.00 131.00 | - 450.00 131.00 | |
| Rainbow Café | - - - | - - - | - - - | - - - | - - - | |
| 1,062.00 3 | 062.00 3,847.93 3,653.83 - 200.00 450.00 1 | 653.83 - 200.00 450.00 1 | 653.83 - 200.00 450.00 1 | 653.83 - 200.00 450.00 1,506.10 |
| 19 | Capital Commitments | |||
|---|---|---|---|---|
| The Church has no capital commitments at the balance date (2021 - Nil) | ||||
| 20 | Other assets and liabilities at 31 August 2022 were | 2022 | 2021 | |
| Church building insured for | 2,085,928.00 | - | ||
| 2 | 2,085,928.00 | 2,085,928.00 | ||
| Fixtures and fittings insured for | 87,148.00 | - | ||
| Organ at insured value (Included in fixture and fittings | ||||
| insurance) | 24,999.00 | - | ||
| 112 | 112,147.00 | 112,147.00 | ||
| Payments in advance and Debtors | ||||
| Church Insurance | 2,632.91 | - | ||
| Trade Refuse | - | - | ||
| Licences | 545.58 | - | ||
| Photocopier Hire | 54.79 | - | ||
| Circuit Assessment | 2,479.84 | - | ||
| Lettings | 1,124.00 | - | ||
| 6 | 6,837.00 | 3,728.00 | ||
| Current Liabilities | ||||
| Utilies - Gas/Electric | 349.51 | - | ||
| Accountants | 85.20 | - | ||
| Telephone / Broadband | 36.55 | - | ||
| Cleaning | 487.34 | - | ||
| South West Water | 141.65 | - | ||
| 1 | 1,100.25 | 667.28 |
8
ELBURTON MEfHODISTCHURCH REPORT OFTHE INDEPENDENT EXAMINER On accounts for the year ended 31 August 2022 R•sp•rtlv• rasponifoNltl•s of trust••s •nd •ximkngr As the charltys trustees you are responslble for the preparatlon of the accounts,. you consld•r that the audit requirement ol sectlcffi 144121 of the Charltle5 Act 2011 (the 2011 Act) dis not apply. It 1$ my responslbility to examine the accounts (under sectlon 145 of the Charitle5 Act 2011 and to state on the basls of PredureS Skcifled In the Genwal Dlrettlons glv•n by th• Charity Commlssloners under sectlon 14515llbl ot the 2011 Act. and to stat• wh•th?r partl¢ul•r m•tt•rs h•v• com• to mv attentlon. B•sli of Ind•p•nd•nt •x•mlnws' r•port My ex•mlnatlon was carrled out sn accordance wlth the General Dlrecttons 8lven by the Charlty Comm5sslon•rs. An ex•mln•tlon Includes a revlew ol the account5w records kept by the charity and comparlson of the accounts wesented wlth those rncords. It also 5ndudes con$5daritlon of any unusual Items or dlsclosures in the accounts. and seeklng explanot5ons for you as trust•es concernln any such matters. The pro¢edur¢5 undertaken do not provtde all the evldence that would be requlred In an aud5t, and consequ•ntly I do not •xpr•s5 on audlt oplnlon on the view 8lven by the accounts. Ind•p•nd•nt •x•mth•r's $t•t•m•nt In connection w5th my examlnatlon, no matt•r h15 eome to my att•ntlon:. 10 whlch 8lve5 me reasonable cause to bl•ve that In any m•t•rlals r•sp•¢t th• r•qulrements to keep accountlry record5 In accDrdènce wlth Sectlon 130of th• 2011 Act •nd- to prepare accounts whlch accord wlth thè accountln8 rICd$ and to ttjmply wlth the accountln8 roqulrem•nts of th• 2011 Act have not been met.. or to whlch, In my oplnlon, attentlon should be dr•wn In ord•r to •n•bl• • prop•r und•rst•ndln8 of the accounts to be reached. Bèst Accountanry Services IPIY 12 Colebrook Road Plymplon Plymouth PL7 4AA uthl Ltd