**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<br>Receipts<br>Collections excluding Gift Aid<br>2<br>Tax recovered under Gift Aid<br>3<br>Legacies/Donations<br>4<br>Property Lettings<br>5<br>Interest and Investment Income<br>6<br>Fund Raising<br>7<br>Other receipts<br>8<br>Internal Organisations<br>18<br>Sub Total General Funds<br>Collections for External Organisations<br>9<br>Total Receipts<br>Payments<br>Circuit Assessment<br>Property Costs<br>Church Repairs and Maintenance<br>Cleaning and Hygeine<br>Insurance<br>Utilities<br>Administration<br>11<br>Donations-Methodist<br>13<br>Donations Others<br>13<br>Fund Raisimng<br>14<br>Publicity<br>Other Payments<br>15<br>Internal Organisations<br>18<br>Sub Total<br>Capital Expenditure<br>10<br>Collections Passed onto External Organisations<br>16<br>Total Payments<br>Net income(Expenditure)for year<br>Transfers from Internal Organisations<br>18<br>Total funds in hand at 1st September 2020<br>Total funds in hand at 31st August 2021<br>Total funds in hand at 1st September 2021<br>Total funds in hand at 31st August 2022|2021/22<br>GENERAL<br>RESTRICTED<br>TOTAL<br>£<br>£<br>£|2020/21<br>TOTAL<br>£|
|---|---|---|
||34,167.06                     -          34,167.06<br> <br>5,501.39                     -            5,501.39<br>|25,981.00<br>6,384.00|
||39,668.45                     -          39,668.45<br> <br>-<br>1,151.00                     -            1,151.00<br> <br>1,017.50                     -            1,017.50<br> <br>189.35                     -               189.35<br> <br>-                       -                       -<br> <br>284.00                     -               284.00<br> <br>3,847.93          3,847.93<br>|32,365.00<br>2,950.00<br>337.00<br>243.00<br>-<br>1,370.00<br>588.00|
||42,310.30          3,847.93        46,158.23<br> <br>286.55             286.55<br>|37,853.00<br>1,558.00|
||42,310.30          4,134.48        46,444.78<br>|39,411.00|
||-<br>29,758.08                     -          29,758.08<br> <br>-<br> <br>1,557.15                     -            1,557.15<br> <br>6,418.92                     -            6,418.92<br> <br>2,632.91                     -            2,632.91<br> <br>2,861.06                     -            2,861.06<br>|27,278.00<br>-<br>1,691.00<br>1,744.00<br>2,454.00<br>1,560.00|
||43,228.12                     -          43,228.12<br>|34,727.00|
||3,216.42                     -            3,216.42<br> <br>345.34                     -               345.34<br> <br>2,612.82                     -            2,612.82<br> <br>-                       -                       -<br> <br>137.15                     -               137.15<br> <br>-                       -                       -<br> <br>3,653.83          3,653.83<br>|2,897.00<br>-<br>37.00<br>-<br>226.00<br>503.00<br>331.00|
||49,539.85          3,653.83        53,193.68<br> <br>3,779.60                     -            3,779.60<br> <br>-               286.55             286.55<br>|38,721.00<br>9,851.00<br>1,558.00|
||53,319.45          3,940.38        57,259.83<br>|50,130.00|
||-<br>-        11,009.15             194.10 -      10,815.05<br>-<br>-             250.00             250.00                     -<br> <br> <br> <br>88,299.00          2,233.00        90,532.00<br>77,039.85          2,677.10        79,716.95|10,719.00<br>-<br>101,251.00<br>90,532.00|



2 



## Elburton Methodist Church _g 2022_ 

|Summary of Funds at 31st August 2022<br>General Fund<br>Restricted Funds<br>17<br>Internal Organisations<br>18<br>External Organisations<br>16<br>TOTAL FUNDS HELD<br>Summary of how funds held<br>Current Assets<br>Deposit with TMCP<br>Deposit Accounts<br>Current Accounts<br>Building Society<br>Cash in hand<br>TOTAL FUNDS HELD|General<br>£|2022<br>Restricted<br>Total<br>£<br>£|2021<br>Total<br>£|
|---|---|---|---|
||£           77,039.85<br>£                        -<br>£                        -<br>£                        -|-    £    77,039.85<br>£<br>1,171.00  £      1,171.00<br>£<br>1,506.10  £      1,506.10<br>£<br>£            -    £                 -<br>£|88,299.00<br>1,171.00<br>1,062.00<br>-|
||£           77,039.85|2,677.10  £    79,716.95<br>£|90,532.00|
||General<br>£|2022<br>Restricted<br>Total<br>£<br>£|2021<br>Total<br>£|
||£           18,259.33<br>£             2,765.26<br>£           26,484.18<br>£           30,702.08<br>£             1,506.10|-    £    18,259.33<br>£<br>-    £      2,765.26<br>£<br>-    £    26,484.18<br>£<br>-    £    30,702.08<br>£<br>-    £      1,506.10<br>£|18,226.00<br>2,765.00<br>38,995.00<br>30,546.00<br>3.00|
||£           79,716.95|-    £    79,716.95<br>£|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<br>3<br>4<br>5|Ofertory<br>Collections<br>Gift Day<br>Gift Aid Tax Recovered<br>Gift Aid<br>Donations<br>Legacies<br>Donations<br>Lettings<br>Room Hire|2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|---|
|||34,167.06                -       34,167.06<br>25,981.00<br>25,981.00<br>-                  -                    -<br>-<br>-|
|||34,167.06                -       34,167.06<br>25,981.00                -       25,981.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||5,501.39                -         5,501.39<br>6,384.00                -         6,384.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||-                  -                    -<br>2,000.00                -         2,000.00<br>1,151.00                -         1,151.00<br>950.00                -            950.00|
|||1,151.00                -         1,151.00<br>2,950.00                -         2,950.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||1,017.50                -         1,017.50<br>337.00<br>337.00|



4 



## Elburton Methodist Church 

Notes to Financial Statements to 31st August 2022 

|6<br>Investment Income<br>Skipton Building Society<br>Lloyds Business Bank Instant<br>TMCP<br>7<br>Fund Raising<br>Cofee Mornings<br>Other Events<br>8<br>Other Receipts<br>Photocopying<br>Sundry<br>Grants<br>Funeral & Weddings<br>Collection S Leigh<br>9<br>Collections for External Organisations<br>Action for Children<br>Nicola<br>Food bank<br>Shekinah<br>MCF World Mission<br>MIB Fund<br>Crumbs from the Table<br>Mercy Ships<br>Send a Cow<br>JaM project<br>JaM Project - NHS<br>MacMillan Cancer Support<br>Shelter Box<br>Routeway|2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|
||155.70               -         155.70<br>106.00               -         106.00<br>0.32               -             0.32<br>76.00               -           76.00<br>33.33               -           33.33<br>61.00               -           61.00|
||189.35               -         189.35<br>243.00               -         243.00|
||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
||-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -|
||-                 -                 -<br>-                 -                 -|
||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
||-                 -                 -<br>35.00               -           35.00<br>-                 -                 -<br>317.00               -         317.00<br>-                 -                 -<br>-         500.00       500.00<br>284.00               -         284.00<br>423.00               -         423.00<br>-                 -                 -<br>-           95.00         95.00|
||284.00               -         284.00<br>775.00       595.00    1,370.00|
||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
||-         196.55       196.55<br>-           50.00         50.00<br>-           90.00         90.00<br>-                 -                 -<br>-                 -                 -<br>-         330.00       330.00<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-         182.00       182.00<br>-                 -                 -<br>-         985.00       985.00<br>-                 -                 -<br>-           11.00         11.00<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -|
||-         286.55       286.55<br>-      1,558.00    1,558.00|



5 



## Elburton Methodist Church 

Notes to Financial Statements to 31st August 2022 

|10<br>11|Capital Expenditure<br>Clavinova & Stool<br>New Windows & Doors<br>New Boiler<br>Air Purifer<br>New Cooker<br>Administration<br>Hire of Equipment<br>Cost of Church Services<br>Stationery, Printing & Copy<br>Telephone / Broadband<br>Link /Courier<br>Music & Licences<br>Organ Service<br>Messy Church<br>Sundries<br>Accountancy<br>Bank /TMCP Charges<br>Jam Expenses<br>Family Activities<br>Website|2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|---|
|||-                 -                 -<br>2,707.00    1,464.00    4,171.00<br>890.00               -         890.00<br>2,360.00       500.00    2,860.00<br>-                 -                 -<br>2,820.00               -      2,820.00<br>1,074.00<br>1,074.00<br>1,815.60<br>1,815.60|
|||3,779.60               -      3,779.60<br>7,887.00    1,964.00    9,851.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||689.00               -         689.00<br>693.00               -         693.00<br>-                 -                 -<br>-                 -                 -<br>292.73               -         292.73<br>258.00               -         258.00<br>398.86               -         398.86<br>358.00               -         358.00<br>-                 -                 -<br>-                 -                 -<br>545.58               -         545.58<br>837.00               -         837.00<br>234.00               -         234.00<br>234.00               -         234.00<br>-                 -                 -<br>-                 -                 -<br>204.25               -         204.25<br>258.00               -         258.00<br>852.00               -         852.00<br>-                 -                 -<br>131.00               -         131.00<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>128.00               -         128.00<br>-                 -                 -<br>-                 -                 -|
|||3,216.42               -      3,216.42<br>2,897.00               -      2,897.00|



## 12 Employees 

_The church had no employees during the year (2021 - Nil).  Total emoluments were: £Nil_ 

|13<br>14|Donations<br>Methodist Charities<br>Church Fund for Home Mission<br>Property Fund<br>Presbyters & Deacons<br>Other Charities<br>Fund Raising Expenses<br>Community Day/150th<br>Big Breakfast|2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|---|
|||345.34               -                 -                 -                 -                 -                 -<br>-                 -                 -<br>-<br>-<br>-                 -                 -<br>-<br>-|
|||345.34               -                 -                 -                 -                 -                 -|
|||2,612.82               -      2,612.82<br>-           37.00         37.00|
|||2,612.82               -      2,612.82<br>-           37.00         37.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||-                 -                 -<br>-                 -                 -<br>-                 -                 -<br>-                 -                 -|
|||-                 -                 -<br>-                 -                 -|



6 



## Elburton Methodist Church 

Notes to Financial Statements to 31st August 2022 

|15<br>16|Other Payments<br>Collection Rev S Leigh<br>Funeral fees paid over<br>Collections for External Organisations paid over<br>Action for Children<br>Nicola<br>Food bank<br>Shekinah<br>MCF World Mission<br>MIB Fund<br>Mercy Ships<br>Crumbs from the Table<br>Send a Cow<br>JaM Project<br>JaM Project - NHS<br>MacMillan Cancer Support<br>Shelter Box<br>Routeway|2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|---|
|||-                   -                   -<br>-           205.00         205.00<br>-                   -                   -<br>298.00                 -           298.00|
|||-                   -                   -<br>298.00         205.00         503.00|
|||2022<br>2021<br>General<br>Restricted<br>Total<br>General<br>Restricted<br>Total<br>£<br>£<br>£<br>£<br>£<br>£|
|||-           196.55         196.55<br>-             50.00           50.00<br>-             90.00           90.00<br>-                   -                   -<br>---<br>-           330.00         330.00<br>---<br>-                   -                   -<br>---<br>-                   -                   -<br>---<br>-           182.00         182.00<br>---<br>-             11.00           11.00<br>---<br>-           985.00         985.00<br>---<br>-                   -                   -<br>---<br>-                   -                   -<br>---<br>-                   -                   -<br>---<br>-                   -                   -<br>---<br>-                   -                   -<br>---<br>-                   -                   -|
|||-           286.55         286.55<br>-        1,558.00      1,558.00|



|17<br>Balance<br>Balance|Restricted Funds<br>at 1st September 2021<br>Grant<br>Income<br>Gift Aid<br>Expenditure<br>Transfer to<br>General Funds<br>at 31st August 2022|Totals<br>Minister's<br>Fund<br>Messy<br>Church &<br>JaM<br>New<br>Keyboard<br>Instument<br>Collection<br>Rev S Leigh<br>Grant fre<br>doors|
|---|---|---|
|||913.00         258.00                 -<br>-                   -        1,171.00<br>-                   -                   -<br>-                   -                   -<br>-                   -                   -<br>-                   -                   -<br>-                   -                   -<br>-                   -                   -|
|||913.00         258.00                 -                   -                   -                   -        1,171.00|
|||-                   -                   -<br>-                   -                   -<br>-                   -                   -<br>-                   -                   -<br>-|
|||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<br>Paid|Funds|Restricted Funds|Balance|
|||£|£<br>£|£|£|£|
||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) di*s 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 Pr￿edureS Sk*cifled 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 $t•t•m•nt
In connection w5th my examlnatlon, no matt•r h15 eome to my att•ntlon:.
10
whlch 8lve5 me reasonable cause to b￿l•ve that In any m•t•rlals r•sp•¢t th• r•qulrements
to keep accountlry record5 In accDrdènce wlth Sectlon 130of th• 2011 Act •nd-
to prepare accounts whlch accord wlth thè accountln8 rIC￿d$ 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