OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-08-31-accounts

Church

Accruals Accounts 2023-24

THE METHODIST CHURCH

REPORT AND ACCOUNTS

for the year ended 31 August 2024

Minister Church Stewards
Lindley Methodist Church
Registered Charity - 1129166
Huddersfield Circuit No. 27/35
Reverend SueTaylor
HilaryWilson
Ann Emery
Liz Froom
LindaBairstow
SueO’Neill
NicWimpenny

1

Lindley Methodist Church

Trustees Annual Report on Finance and Governance

The Charity’s annual report and accounts for the year ended 31 August 2024 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 Independent examiner: Mr Timothy Wilkes Investment Bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church purposes

2

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 nonmembers alike.

The teaching of Christianity through sermons, Junior church (for children), Minor Prophets (for young people), 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.

3

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 Church Council 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 three or four times each year, and a General Church Meeting, for the whole congregation, is held annually. The work of the Church Council 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 Church Council on a regular basis.

The Church Council 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:-

4

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 2023 – 2024

The Financial year 2023-2024 has been a year of revaluation including the reappointment of our current Minister for the next 4 years. There has continued to be a lot of consideration and thought regarding income and expenditure due to the continued high price of energy and the cost-of-living crisis. However, lettings have continued to increase, through a lot of hard work by the team responsible and this has helped reduce the impact of other costs.

The Church has continued to be fully open for services but has also continued using Zoom to stream the services which has proved a real benefit to some who either cannot attend in person or who would rather use this remote system. The installation of up-to-date TV screens and microphones in church and the lounge area has enhanced the worship experience both for those participating in the live in church services and also those accessing the services on Zoom. In addition, the screens have proved beneficial for tenants such as the choirs and other community groups who meet in church. Our local schools have found this an asset.

Church groups continue both to meet in person and on Zoom.

The Church continues to participate in community events including the Heritage weekend and the local Scarecrow festival.

The Monthly community “Marketplace” involving various ethical stalls, prayer opportunities, re-cycling of products and refreshments, continues to be a success with increasing numbers of people not directly involved with the Church. There is increasing support for our Fair Trade stall from our local community.

5

Having received a Bronze Level Eco award last year, Church is very mindful of the need to consolidate and build on this, in the face of the worsening climate emergency and our responsibility to future generations and God’s creation. The Eco energy report has been completed and suggestions are being considered in line with our financial situation. We hope to be able to apply for our Silver award within the next year.

Church responded to the cost-of living and energy price crisis again by participating in the Warm Space initiative from November 2023 through to the end of March 2024, offering hot drinks, soup and light refreshments on Thursday afternoons. This was well received and the Church will participate again, now called Welcome Space, in this venture November 2024 to March 2025. The day has been changed to a Wednesday as our local village Library is shut on a Wednesday meaning new and different attendees popped in.

Along with many other churches, filling all the posts continues to be a challenge, but up to now we have achieved what is needed to maintain the functioning at all levels, thanks to the great commitment of all those involved.

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 quarterly 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:

• We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.

6

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.

7

Church No 27/35

Lindley Methodist Church

Statement of Financial Activities (SOFA) for the year ended 31 August 2024

Notes Designated
to the General Fund Funds Restricted Endowment Total
Accounts
(Unrestricted)		 (unrestricted) Funds Funds 2023-24
£ £ £ £ £
Income
1 Offerings 4 43,410 43,410
2 Donations and Grants 4 4,161 2,652 6,813
3 Gift aid 4 9,409 9,409
4 Interest and investment income 5 2,422 2,422
5 Rental Income 6 69,667 69,667
6 Internal organisations 7 19,170 19,170
7 Other charitable income 8 5,277 5,277
8Total income 153,516 - 2,652 - 156,168
Expenditure
9 Circuit assessment or share 38,441 38,441
9.1 Salaries 11 20,001 20,001
10 Donations and Grants 20 1,850 2,652 4,502
11 Property maintenance 12 37,410 37,410
12 Insurance, Utilities, etc. 13 19,826 19,826
13 Depreciation - -
14 Office expenses 14 1,388 1,388
15 Other expenditure 15 9,814 9,814
16 Internal organisations 18,110 18,110
17Total charitable expenditure 146,841 - 2,652 - 149,493
18 Gains/(losses) on monetary
investments 17 734 734
19 Gains/(losses) on investment
properties -
20Net income/(expenditure) 7,409 - - - 7,409
21 Transfers between funds -
22 Other gains/(losses) -
23Net movement in funds 7,409 - - - 7,409
24 Total funds brought forward 86,953 86,953
25 Total funds carried forward 94,362 - - - 94,362

8

Church No 27/35

Lindley Methodist Church

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

Notes Designated
to the General Fund Funds Restricted Endowment Total
Accounts
(Unrestricted)		 (unrestricted) Funds Funds 2022-23
£ £ £ £ £
Income
1 Offerings 4 47,243 47,243
2 Donations and Grants 4 4,396 2,273 6,668
3 Gift aid 4 10,149 10,149
4 Interest and investment income 5 995 995
5 Rental Income 6 61,578 61,578
6 Internal organisations 7 20,620 20,620
7 Other charitable income 8 4,965 4,965
8Total income 149,947 - 2,273 - 152,219
Expenditure
9 Circuit assessment or share 43,247 43,247
9.1 Salaries 11 18,185 18,185
10 Donations and Grants 19 1,799 2,273 4,072
11 Property maintenance 12 29,529 29,529
12 Insurance, Utilities, etc. 13 17,520 17,520
13 Depreciation - -
14 Office expenses 1,200 1,200
15 Other expenditure 14 17,732 17,732
16 Internal organisations 18,353 18,353
17Total charitable expenditure 147,566 - 2,273 - 149,838
18 Gains/(losses) on monetary investments (421) (421)
19 Gains/(losses) on investment properties -
20Net income/(expenditure) 1,960 - 0 - 1,960
21 Transfers between funds -
22 Other gains/(losses) -
23Net movement in funds 1,960 - 0 - 1,960
24 Total funds brought forward 84,994 **84,994 **
25 Total funds carried forward 86,953 - 0 - 86,953

9

27/35

Lindley Methodist Church

Balance Sheet as at 31 August 2024

Notes to
the
Accounts
Fixed Assets
Church buildingand otherproperty
Investmentproperties
Investments
Totalfixed assets
Current Assets
Debtors andprepayments
17
Loans bythe Churches
Investments with TMCP
17
Central Finance Board Deposits
17
Cashat Bankandin hand
17
Total currentassets
Current liabilities
Creditors (due<1 year) and Provisions
18
Grantspayable within 2023-24
Total current liabilities
Net currentassets/liabilities
Total assets less current liabilities
Long term liabilities
(due after more than one year)
Grants payable after 2023-24
Net assets
Funds of the Church
General Fund (Unrestricted)
DesignatedFunds (Unrestricted)
RestrictedFunds
EndowmentFunds
Total Funds
General Fund
(Unrestricted)		 Designated,
Restricted and
Endowment Funds		 Totals 2024
£
£
0
0
0
0 0
11,298 11,298
0
35,539 35,539
20,895 20,895
41,386 41,386
109,118 109,118
14,756 14,756
14,756 14,756
94,362 94,362
94,362 94,362
94,362 0 94,362
General Fund (Unrestricted) 94,362 94,362
DesignatedFunds (Unrestricted) 0
RestrictedFunds 0
EndowmentFunds 0
Total Funds 94,362 0 94,362

10

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. 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

As fixed assets belong to the Trustees for Methodist Church Purposes and are not owned by the local church, fixed assets have not been denoted separately on the church's balance sheet.

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 include outstanding lettings invoices at the financial year end.

Creditors

Creditors include outstanding items relating to utilities and suppliers.

11

Lindley Methodist Church

4. Donations and Legacies
Collections
Gift Aid
Special Collections including Welcome Centre
Legacies
Donations
Grants
Total
5. Investment income
Central Finance Board / TMCP
Total
6. Other trading activities
Lettings
Total
7. Other
Internal Organisations
Total
8. Charitable activities
Fund Raising - Market Place
Fairtrade
Other charitable income
Total
TOTALS		 Unrestricted
Restricted
2024 Total
£
£
£
43,410
43,410
9,409
9,409
2,652
2,652
-
3,161
3,161
1,000
1,000
56,980
2,652
59,632
Unrestricted
Restricted
2024 Total
£
£
£
2,422
2,422
2,422
2,422
Unrestricted
Restricted
2024 Total
£
£
£
69,667
69,667
69,667
69,667
Unrestricted
Restricted
2024 Total
£
£
£
19,170
19,170
19,170
19,170
Unrestricted
Restricted
2024 Total
£
£
£
2,610
2,610
2,427
2,427
240
240
5,277
5,277
Unrestricted
Restricted
2024 Total
£
£
£
153,516
2,652
156,168		 Unrestricted
Restricted
2024 Total
£
£
£
43,410
43,410
9,409
9,409
2,652
2,652
-
3,161
3,161
1,000
1,000
56,980
2,652
59,632
Unrestricted
Restricted
2024 Total
£
£
£
2,422
2,422
2,422
2,422
Unrestricted
Restricted
2024 Total
£
£
£
69,667
69,667
69,667
69,667
Unrestricted
Restricted
2024 Total
£
£
£
19,170
19,170
19,170
19,170
Unrestricted
Restricted
2024 Total
£
£
£
2,610
2,610
2,427
2,427
240
240
5,277
5,277
Unrestricted
Restricted
2024 Total
£
£
£
153,516
2,652
156,168		 Unrestricted
Restricted
2024 Total
£
£
£
43,410
43,410
9,409
9,409
2,652
2,652
-
3,161
3,161
1,000
1,000
56,980
2,652
59,632
Unrestricted
Restricted
2024 Total
£
£
£
2,422
2,422
2,422
2,422
Unrestricted
Restricted
2024 Total
£
£
£
69,667
69,667
69,667
69,667
Unrestricted
Restricted
2024 Total
£
£
£
19,170
19,170
19,170
19,170
Unrestricted
Restricted
2024 Total
£
£
£
2,610
2,610
2,427
2,427
240
240
5,277
5,277
Unrestricted
Restricted
2024 Total
£
£
£
153,516
2,652
156,168		 2023 Total
£
47,243
10,149
1,270
-
2,696
1,700
**64,061 **
2023 Total
£
995
995
2023 Total
£
61,578
61,578
2023 Total
£
20,620
20,620
2023 Total
£
2,171
2,528
266
4,965
2023 Total
£
153,516 2,652 156,168 152,219

12

Lindley Methodist Church

9. Payment to Trustees

There were no payments to Trustees

10. Fees for examination or audit of the accounts

There were no payments to the independent examiner or for accountancy advice

11. Paid employees

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

12. Property Maintenance

Building Repairs and Maintenance Gardening Cleaning and Trade Waste Total Property Maintenance Costs

13. Insurance, Utilities, etc.

Insurance Electricity Gas Water Total Insurance and Utilities Costs

14. Office Expenses

Printing, Stationery, Computer Telephone, Broadband, Mobile Total Insurance and Utilities Costs

15. Other Expenditure

Equipment Outreach, Publicity, Licences Fairtrade / Ethical Goods Pastoral Expenses Land Sale Costs Sundry Expenses Bank Charges Total Other Expenditure

2023/24

Nil
£

Nil
£

19,569
£

0
£

432
£

20,001
£
3

15,953
£

6,441
£

15,016
£

37,410
£

4,822
£

3,593
£

8,769
£

2,641
£

19,826
£

649
£

739
£

1,388
£

2,015
£

2,757
£

2,379
£

1,147
£

1,190

319
£

7

9,814
£		 2022/23
Nil
Nil
17,825
Nil
360
18,185
3
13,642
3,719
12,168
29,529
4,510
2,521
8,671
1,819
17,520
581
619
1,200
2,015 11,585
2,757 2,511
2,379 2,812
1,147 728
1,190
319 97
7
9,814 17,732

13

Lindley Methodist Church

16. Tangible Fixed Assets

Cost or valuation nil

17. Investments

The funds are held by TMCP within three investments (Trustees Interest Fund, Managed Mixed Fund, Trust Income Fund). Interest is credited to the church's current account periodically. The investments are revalued monthly and changes in investment values are recorded below.

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 policy as determined by 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
£
Bank balance held by CFB
£
Petty cash
£
Total cash and bank
£		 2023/24

34,805
£

20,000
£

-
£

734
£

55,539
£

48
£

-
£

11,250
£

11,298
£

37,149
£

4,237
£

35,539
£

20,895

-
£

97,820
£		 2022/23
35,226
-
-
(421)
34,805
540
-
11,633
12,173
37,149 47,372
4,237 4,227
35,539 34,805
20,895
- -
97,820 86,405

14

Lindley Methodist Church

18. Analysis of current liabilities and long-term creditors

is of current liabilities and long-term creditors
Trade Creditors
£
Accruals
£
Building Provision
£
Total Current Liabilities
£		 2023/24

779
£

986
£

12,991
£

14,756
£		 2022/23
779 1,895
986 0
12,991 9,730
14,756 11,625

19. Capital commitments and contingent liabilities

At the 31st August 2024 the Church has no capital commitments No contingent liabilities were identified as at 31st August 2024

20. Money received and passed on to external organisations (held as Restricted Funds)

Balance brought forward from last year
£
Offerings received
£
Offerings passed on to External organisations
£
Balance carried forward
£		 0 £
£
£
£		 0
2,652 2,273
2,652 2,273
0 0

15

No 27/35

Lindley Methodist Church

Appendix

Trustees (as at 31[st] August 2024)

16

L• Iletx)Yist Church No 27135 Declarations and Scrutiny I confimi that Itese •x￿￿-baSed a¢￿Unts for the year to 31 August 2024 have been prepared from the reLxth Cl￿r¢h and that they include all funds under the control of the Church trustees. Svna&RdT￿SVrer.... .. .. .................................................. Date..... JJdress of Treasurer.. Mr Stuart Rudd 46 Manor Heath Road Halifax West Yorkshire HX3 OBE Presentation to the Church trustees l confirm that the annual report arKI accounts for the year ended 31 August 2024 were presented to the meeting of the Churth trustees held on 21st January 2025. Signature of the Chair ofthe meeting: ......... Name of the Chair of the meeting: Mr Stuart Lee 'Revd Sue Taylof was on compassionate leave at the time of the meeting and unable, chair. Stuart Lee. who is one of the church trustees, chaired the meeting in heiabse. 17

Independènt Examlner's Report to the Trustees of Lindley paethodist Church - Charity Number 1129166 Respon8lbllltl8s and basls of roport I report to the trusl98s on my examination of the accounts of the Lindley Methodist Church for the year endwj 31 August 2024. As the Churth's trustees. you are responsibte for the preparation of the accounts in accordan￿ with the requirements of the Charities Acl 2011 Ad,). I report In respect of my examination of the Church's acc¢)unts carrled oul under section 145 of the Act and. in carrying out my examination. I have followed all the applicabfe DirectKins given by the Charity Commission under section 145(5)Ib> of the ACL Name of Churd) Lindley Methodist Church No 27r35 IndoW￿nt Exrnlnoe8 Ststement I have completed my examination. I confim that no matefi81 matters have wme to my attention in connection wth the examination (olhw than Ihat di8dos8d gr¥e me cause to believe that in. any malerial respect.. the accounb'ng records V•ere not kept in ac£ordance with sticti￿ 130 of the Act: or the accounts do not accord wryth the accounting records., or the accounts do not compty wilh the applicabte requirements concerning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view. whith ￿ not a matter consmlered 88 part of an indeperKl8nt examination the truste88' annual report 18 nol consisleni wilh a¢￿ul I have no concom8 and have come acro86 no other mattoys in c￿neCtIon with tho Oxaminalion lo which attention Should be drawn in this report to enablg a proper understanding ol Ihe ac¢ounts to I havelhave nol. obtained independent verrficabon of all inveslments wilh the Trustees for Methodist Church Purposes or hekj in othèr Irusts, bank balances and funds at the Central Finance Board of the Methodtst Church vthich are irKJivKJualty in éxcess of£10.OCK) (ten thousand pounds) at the balanca 8heet date. Signature of indep8rKlenl examiner .Ii/i>./wYr Name of indeP￿mIent examiw: Mr TwTK)thy WI￿08 Relevant professional qualific4tk)n of independent examiner. ..... ........ Name of fimi (vA)8r8appropriate).' ....................... Address: 87 Laith8 Him, N•hwne. H￿Ideror*kl. HD4 6RF 18