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2022-08-31-accounts

Church

2021-22

Accruals Accounts

THE METHODIST CHURCH

REPORT AND ACCOUNTS

for the year ended 31 August 2022

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Lindley Methodist Church
Registered Charity - 1129166
No. 27/35
Huddersfield Circuit
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Minister Church Stewards

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Reverend Sue Taylor
David Schofield
Hilary Wilson
Sue O'Neil
Ann Emery
Gifford Brown (until May 2022)
Shona Malcolm ( until May 2022)
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Lindley Methodist Church

Trustees Annual Report on Finance and Governance

The Charity’s annual report and accounts for the year ended 31 August 2022 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

Lindley Methodist Church

Registration Charity Number: 1129166

Date of Registration: 16[th] April 2009

Address: East Street, Lindley, Huddersfield HD3 3ND

The members of the Lindley Methodist Church Council are the Charity Trustees, membership being made up of church office holders, Minister and representatives appointed by the church at the Annual General Meeting.

Treasurer: Mr Stuart Rudd

Mr Rajan Beadle acted as the principal officer overseeing the day-to-day financial management and accounting for the church during the year.

Independent examiner: Mr Robin Schofield

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

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Lindley Methodist Church

Aims and Organisations:

The vision statement of Lindley Methodist Church (LMC) is to be “Open to Jesus and Open to People”. We are committed to enabling as many people as possible to worship and take part in the active life and fellowship of our church and through this engagement to become active members of our church community.

The LMC Church Council (CC) maintains an overview of all the activities of the Church ensuring they encourage the full participation of all members in the life of the church and that in particular the worship, fellowship and groups of the church are open to all and actively encourage those outside the church to become involved in LMC.

In planning the activities of LMC for the year the CC understands the formal requirement to ensure the Charity Commission Guidance on the advancement of religion is considered. In particular the Church Council following our guiding principle of Open to Jesus, Open to People seeks to enable the public and in particular those who live in our neighbourhood to live out their faith as part of our church community through:

To facilitate this work, it is important that we maintain the fabric of both our Church and the Church Centre

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

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church; b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church

Worshipping God through prayer, song, and other acts of worship

The organisation and resourcing of regular public acts of worship open to members of the church and non-members alike.

The teaching of Christianity through sermons, courses and small groups. The resourcing of Pastoral work including visiting the sick and bereaved. Taking religious assemblies in local schools.

Promotion of Christianity through the staging of events and services.

Provision of chaplaincy services to local schools, care homes and other institutions as appropriate and when able.

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Public Benefit:

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

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).

Following the Methodist Church CPD, members of the Church Council (CC) are trustees of the charity. The Church Council is made up of senior office holders of the charity (elected to their office), and further elected members without other offices.

The CC is responsible for making decisions on all matters of general concern and importance including deciding how the funds of Lindley Methodist Church (LMC) are to be spent. It meets four times in the year and an Annual Church Meeting was held in May 2022. The work of the CC is wide ranging and as such Church Life is dealt with on a day-to-day basis by a number of constituted sub-committees which in turn report back to CC on a regular basis.

The CC is also responsible for the servicing and maintenance of the LMC Centre situated on the same site as the church building and the grounds and graveyard on this site too. A dedicated Resources Committee is responsible for these day-to-day activities

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 at various meetings and / or training sessions.

Related Parties:

The Church is part of the Huddersfield Circuit which is part of the West Yorkshire District and is also accountable to the Methodist Conference.

The internal organisations linked to the church and reporting to Church Council are:-

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(B) Groups not having separate finances

In addition, the Church reaches out to the community through provision of space within its buildings and these range from single use for parties to regular multi-room users.

These groups include:

Comments specific to 2021 – 2022

The Financial year 2021-2022 has been a year of some uncertainty following on from the impacts of the Covid-19 pandemic. There has been a lot of consideration and thought regarding income and expenditure, made worse by the large increases in energy costs some of which have already occurred and others to come in the coming financial year. However, lettings have increased, through a lot hard work by the team responsible and this has helped reduce the impact of other costs.

The Church has been open for Services throughout the last 12 months, a welcome return to prepandemic life. Services have been “live” in Church, but have also continued using Zoom to stream the services and which has proved a real benefit to some who either cannot attend in person or who would rather use this remote system.

Many Church groups are now meeting in person and increased use of the Church building has happened. For some Groups, including the Supper Club, which is now open to all, Zoom exists hand in hand with an in-person meeting and other Groups, including the Nature Group continue to use Zoom only.

As with many Churches and Groups, considerations have been given to the future life of the Church, with involvement of all members of the Church who wished to contribute. This has provided some key ideas, a number of which have now been actioned. The Monthly “Marketplace” involving various

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ethical stalls, prayer opportunities, re-cycling of products has been a success with increasing numbers of people not directly involved with the Church.

A success story has been the Eco Award which the Church has received during the year and which adds to its continuing objectives of Fair Trade and Social Responsibility.

There is as with many other groups difficulties in filling all posts, but up to now we have achieved what is needed to maintain the functioning at all levels.

LINDLEY METHODIST CHURCH

Risk Management:

The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded.

Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

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:

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Reserves Policy:

The Reserves Policy for the Church is to hold a minimum sum equivalent to 6 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the church building and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full expenses including the assessment payable to the Circuit.

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Church No 27/35

Lindley Methodist Church

Statement of Financial Activities (SOFA) for the year ended 31 August 2022

Notes to
the
accounts
Income
1 Offerings
4
2 Donations - special collections
4
2.1 Grants
4
2.2 Legacies
4
3 Gift aid
4
4 Interest and investment income
7
5 Rentals
6
6 Internal organisations
8
7 Other charitable income
5
8Total income
Expenditure
9 Circuit assessment or share
9.1 Salaries
11
10 Grants and donations
10.1 Special collections
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2021-22
£
£
£
£
£
51,187
51,187
1,629
1,629
1,700
1,700
0
10,264
10,264
277
277
60,252
60,252
14,565
14,565
4,805
4,805
143,050
-
1,629
-
144,679
48,052
48,052
15,343
15,343
3,158
3,158
1,629
1,629
2,159
2,159
30,231
30,231
-
0
569
569
9,076
9,076
14,743
14,743
123,331
1,629
124,960
-
672
-672
0
19,047
19,047
0
0
19,047
19,047
65,947
65,947
84,994
-
-
-
84,994

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Church No 27/35

Lindley Methodist Church

Statement of Financial Activities (SOFA) for the year ended 31 August 2021

Notes to
the
accounts
Income
1 Offerings
2 Donations - special collections
2.1 Grants
2.2 Legacies
3 Gift aid
4 Interest and investment income
5 Rentals
6 Internal organisations
7 Other charitable income
8Total income
Expenditure
9 Circuit assessment or share
9.1 Salaries
10 Grants and donations
10.1 Special collections
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2020-21
£
£
£
£
£
44,707
44,707
995
995
9,250
9,250
1,000
1,000
9,626
9,626
178
178
38,892
38,892
7,443
7,443
3,600
3,600
114,696
-
995
-
115,692
48,052
48,052
15,211
15,211
600
600
995
995
4,227
4,227
27,423
27,423
0
674
674
20,320
20,320
8,054
8,054
124,561
0
995
0
125,556
1,647
1,647
0
-8,218
0
0
0
-8,218
0
0
-8,218
0
0
0
-8,218
74,164
74,164
65,946
-
-
-
65,946

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**Balance ** Sheet as at 31 August 2022 Sheet as at 31 August 2022 Sheet as at 31 August 2022 Sheet as at 31 August 2022
Notes to the General Fund
(Unrestricted)		 Designated
Funds
(Unrestricted)		 Restricted
Funds		 Endowment
Funds		 Totals 2022 Totals 2021
Accounts £ £ £ £ £ £
Fixed Assets
Church buildingand otherproperty 0
Investmentproperties 0
Investments 0
Total fixed assets 0 0 0 0 0 0
Current Assets
Debtors andprepayments 13,908 13,908 13,566
Loans bythe Churches
Investments with TMCP 35,226 35,226 35,898
Central Finance Board Deposits
Cash at Bank and in hand 43,123 43,123 22,355
Total current assets 13 92,257 0 0 0 92,257 71,819
Current liabilities
Creditors (due in under 1 year) 7,263 7,263 5,872
Grantspayable within 2021-22
Total current liabilities 15 7,263 0 0 0 7,263 5,872
Net current assets/liabilities 84,994 0 0 0 84,994 65,947
Total assets less current liabilities 84,994 0 0 0 84,994 65,947
Long term liabilities
(due after more than oneyear)
Grantspayable after 2021-22 0
Loans to the Church 0
0
Net assets 84,994 0 0 0 84,994 65,947
Funds of the Church
General Fund(Unrestricted) 84,994 84,994 65,947
Designated Funds(Unrestricted) 0 0
Total Unrestricted Funds 84,994 65,947
Restricted Funds 0 0
Endowment Funds 0 0
Total Funds 84,994 0 0 0 84,994 65,947

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Lindley Methodist Church

Notes to the Accounts

1. Basis of accounting

The financial statements have been prepared with SORP (FRS102) as updated, being the current version of Accounting and Reporting by Charities: Statement of Recommended Practice.

2. 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 including those for internal organisations. There are no Endowment funds as listed. Details of each material fund are disclosed in note 18 . Any funds may be represented by more than just cash.

3. Accounting policies

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 show a true and fair view of the Church's financial position and activities.

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.

Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

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.

VAT

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

Tangible fixed assets for use by the Church

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown at cost..

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

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 the SOFA.

Debtors and Prepayments

Debtors (if any) include outstanding lettings invoices in August.

Creditors

Creditors include outstanding items relating to utilities, telephones, etc in August.

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Lindley Methodist Church

4. Donations and Legacies
Collections
Gift Aid
Donations
Legacies
Grants received
Total
5. Charitable activities
Fund Raising
Other
Total
6. Other trading activities
Lettings
Total		 Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£		 Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£		 Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£		 Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£
51187 51187 44707
10264 10264 9626
1629 1629 995
0 1000
1700 1700
63151 1629 64780 56328
Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£
0
4805 4805
4805 4805 0
Unrestricted Restricted 2022 Total
2021
Total
£
£
£
£
60252 60252 37479
60252 60252 37479

7. Investment income

2021 Unrestricted Restricted 2022 Total Total

Central Finance Board Other Total

277 277 178
0
277 277 178

8 Other

2021 Unrestricted Restricted 2022 Total Total

Internal Organisations Total

14565 14565 7443
14565 14565 7443

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Lindley Methodist Church

9. Payment to Trustees

t to Trustees
There were no payments to trustees
£
r examination or audit of the accounts
There were no payments to the
independent examiner or for accountancy
advice
£
mployees
Staff Costs paid during the
year were:
Gross wages, salaries and
benefits in kind
£
Employer’s National
Insurance costs
£
Pension costs
£
Total staff costs
£
Average number of part time
employees during the year		 2021-22
Nil
Nil

14,875

Nil

468

15,343
3		 2021-20
Nil
Nil
14,815
Nil
396
13,020
3 3

10. Fees for examination or audit of the accounts

11. Paid employees

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Lindley Methodist Church

12. Tangible Fixed Assets

Cost or valuation nil

13. Investments

The 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

Change in investment values
Carrying (market) value at beginning of
year
Add:additions to investments at cost
Less:disposals at carrying value
Net gain/(loss) on revaluation
Carrying (market) value at end of year
Analysis of current assets
Pre-paid assessments
Accrued income
Debtors & Prepayments
Total debtors and prepayments
Analysis of cash at bank
Bank balance held by Cooperative Bank
Bank balances of Internal groups
Bank balance held by TMCP
Petty cash
Total cash and bank		 2021/22
£
35898
-672
35226
12013
1895
13908
40363
2760
35226
0
78349		 2020/21
£
34251
1647
35898
12013
1553
13566
40363 18482
2760 3838
35226 35,898
0 35
78349 58253

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Lindley Methodist Church

15. Analysis of current liabilities and long term creditors

Trade Creditors
Other Creditors
Total Current Liabilities		 2022
7,264
7,264		 2021
7,264 5,872
7,264 5,872

16. Capital commitments and contingent liabilities

At the 31 st August 2020 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2020.

17. Money received and passed on to external organisations

Balance brought forward from last year
Offerings received
Offerings passed on to External
organisations
Balance carried forward		 Nil Nil
1,629 995
1,629 995
0 0

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Lindley Methodist Church

No 27/35

Appendix

Trustees

16

Name ofchurch . . Lindley Methodist Church No 27135 Declarations and Scrutiny I confirm that these accruals-based accounts for the year to 31 August 2022 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. Signature of treasurer . Name and address oftreasurer.. Mr Stuart Rudd............ Post Code. Presentation to the Church trustees I confimi that the annual report and accounts for the year en presented to ttte meeting of the Church trustees held on .g* 31 August 2022 xxtelwill be. Signature of the Chair of the meeting.. Name of the Chair of the meeting.. ..g.6Y .S.v.&.. I Date . Independent Examin&rfs Report to the Trustees of the Lindley Methodist Church Charlty Number 1129166 Responsibillties and basis of rèport I report lo Ihe trustees on my examination of the accounts of the Lindley Methodist Church for the year ended 31 August 2022. As the Church's trustees, you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities Acl 2011 I'lhe Act'l. I report in respect of my examination of the Church's accoLtnts carried out under section 145 of the Ael and, in ¢arrying out my examination, I have followed all the applicable Directions given by the Charrty Commission under section 14515}{bl of the Act.

Name of Church Lindley Methodist Church No 27135 Indepgndént Examiner's Statement I have completed my examination. I confirm that no material rratters have come lo my attention in connection with the examination {olher than that disclosed below") which give me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Act,. or the accounts do not accord with the accounting records., or the accounts do not comply with the applicable requirements concerning the form and conlenl of accounts sel out in the Charities IAccounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view, which is not a matter considered as part of an independent examination the trustees, annual report is not consistent with the accounts I have no COn￿rn$ and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I havelhave not. obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held In other Ifusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 {len thousand pounds} at the balance sheel date. Signature of independent examiner Name of independent examiner .Mr Robin Schofield. Relevant professional qualification of independent examiner /re Name of fimi {where appropriate) Address Post Code Date