# **Church Accruals Accounts 2020-2021** # **THE METHODIST CHURCH** # **REPORT AND ACCOUNTS** # **(ACCRUALS BASIS) for the year ended 31 August 2021** **Anlaby Park Methodist Church (incorporating Selby Street Mission)** **Registered Charity - Registration number** **1129171** |**HULL (CENTRE & WEST) CIRCUIT**
**Circuit No:**|**HULL (CENTRE & WEST) CIRCUIT**
**Circuit No:**|**29/37**| |---|---|---| |**Minister**
**Church Stewards**
**Treasurer**
**Secretary**|Revd. Andrew Stead
Carl Gibson
Stephen Saunders
Chris Spry
Vanessa Taylor
Susan Trotter
Jan Polak
Diane Baker|| ||Diane Baker|| 1 ## **ANLABY PARK METHODIST CHURCH** ## **TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## **Introduction** Anlaby Park Methodist Church is a vibrant and diverse church family seeking to serve God and our community from our setting on Anlaby Common. ## **Aims and organisation** Our Church Mission statement is: "To grow and nurture wholehearted followers of Jesus Christ through sharing God’s love in words and actions.” ## **Review of the year** Anlaby Park Methodist Church has continued to uphold the activities as set out in previous years. However, with the Covid-19 lockdown situation from March 2020, all face-to-face church services and the general use of the church premises were suspended and have remained so, in line with guidance from the Methodist Church and the Covid regulations. We have held regular weekly church services on Zoom and these have been very well received and have been very well attended. We kept in touch pastorally with our members and friends who for whatever reason were unable to access Zoom via regular newsletters both posted out and E mailed where possible. We provided worship on CD for these people at Christmas and Easter. We have continued to support our community by offering a helpline number so that people who needed help were able to discuss their needs over the phone. Wherever possible, whilst maintaining Covid-safety, we have provided help with things such as shopping, collecting prescriptions etc. Food parcels were distributed, meals delivered and people were offered counselling during this period of time. - Our Family Outreach Worker continued to carry out sterling work throughout the year, even though this was significantly reduced due to lockdown. Online zoom meetings for children were conducted, email copies of the childrens work were distributed and social media posts used to keep people engaged with church activity. As a church we also participated in the scarecrow competition in Anlaby and saw some really good uptake to create a display. There were lots of activities like hunts, and window events done which were conducted inside for people to look at from outside to show that the church was still in use. ## **Anlaby Park Methodist Church Pre-school overview** During year ending 31/08/2021, the preschool has grown in number of attendant children, the year to come is booked well and income trends are expected to continue to be positive. The pre-school has been resilient at managing the risk of COVID19 and has ensured both staff and children safety has been maintained, the risk management process for this will continue into the forthcoming year. The aims of the pre-school have been worked towards through the course of the year and will continue into the year to come, the focus on safeguarding, British values and ensuring children’s physical and emotional growth will continue. In summary the Pre-school remains a real asset to the community and is financially sustainable to the church. 2 ## **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## **Income trends** Church income is primarily drawn from collections offered by the congregation together with additional donations from the wider community. Tax is reclaimed on offerings and donations, as appropriate, using the Gift Aid Scheme. Trading income is also generated by our Pre-School which is used by the local community. Income during 2021 continued to be significantly affected by the Coronavirus pandemic with the church remaining closed apart from online services and outdoor activities for much of the year. A controlled reopening of the church for services began from May 2021. The Pre-school however, was able to reopen for the entire period with appropriate safeguards in place. - Income from collections and tax recovered via gift aid decreased by a further 9% over 2020 mainly due to the loss of cash offerings whilst the church building remained closed for services during the pandemic. The large number of Church members using standing orders protected the Church from a larger decline in income. - Income for the Pre-School increased by 6.5% in 2021 compared to 2020 due to an increase in cash fees from parents who were able to return their children to Preschool following lifting of some of the restrictions in place due to the pandemic. The closure of the church buildings in line with guidance from the Methodist Church and the Covid regulations resulted in a complete collapse in lettings of the church hall and ancillary buildings. Rental income reduced from £6,600 in 2020 to just £350 in 2021. Although the church reopened for services from May 2021, the Church Council have yet to make a decision on when to recommence external rentals. We continue to receive several donations from individuals and organisations towards the work of Selby Street Mission, which in 2021 totalled £2,100. Donations of £4,092 were received towards the work of Anlaby Park Methodist Church. Grants totalling £5,913 were received from HMRC in relation to the Coronavirus Job retention scheme for furloughed employees. Grants of £1,165 were received from the Hull (Centre & West) Methodist Circuit towards the costs of employing our Family Outreach Worker. ## **Expenditure trends** Due to the ongoing Coronavirus pandemic, efforts have continued to be made to minimise costs where possible. However, significant fixed cost remained. Major items of expenditure during the year were in relation to the following items: - The assessment paid to the Hull (Centre & West) Methodist Circuit which increased by 5.6% from 2020. A significant amount of the Circuit assessment is used to pay the District assessment, stipends and related costs to ministers. - General repairs and maintenance of church property decreased from £11,935 in 2020 to £7,632 in 2021 due to repairs and maintenance costs being minimised because to the pandemic. However, there is now a backlog of repairs required particularly to the buildings at the rear of the church. - Salary costs are for the church cleaner, Family Outreach worker and Pre-School employees. Staff salaries are increased in line with the Living Wage. Both Church employees were placed on furlough as 3 **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** required during the year due to the Coronavirus pandemic. Only two preschool staff were required to be placed on furlough for part of the year with the remaining staff continuing to work full-time. The Job Retention scheme grant mentioned in Income Trends above offset the total salary costs of the Church. Overall salary costs reduced from £193,508 in 2020 to £140,499 in 2021 due mainly to the reduction in staff brought about by the closure of the Ignition Coffee Shop at the end of the 2020 financial year. Costs in 2020 included one-off redundancy payments. ## **Fund balances** As of 31 August 2021, the total assets of the Church were £2,075,605, made up of £1,956,640 in the General Fund, £36,604 in the Ignition Fund, £17,628 In the TMCP G Arridge Fund, £2,200 in the Benevolent Fund and £62,533 held by the Church's Internal Organisations. There was a net surplus for the year ended 31 August 2021 before depreciation of £13,031 (2020: net deficit of £2,560). This is principally due to the high surplus of the Preschool and Internal Organisations (£19,070) offsetting a deficit of £6,039 in the remaining Church Funds. ## **Plans for 2021/2022** For the year commencing Sep 2021 there are several key aims for the church. Firstly, the appointment of a lay pastor to cover a significant set of the pastoral activities within the church. The role will be targeted for approx. 10 hours a week. Secondly the changes from the coffee shop to the treehouse project, this will involve the physical changes to the building and working up the supporting plans for events, and direct outreach work to the community. In addition to these 2 main aims, the church will also be conducting a weekend of mission on 30th and 31st of July in the park. This will involve a fun animal farm, a question panel, a Jazz night and open air services. The rest of the services and events for the church will continue as planned. 4 ## **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## **Aims and organisation** The objective of Anlaby Park Methodist Church are as set out in our mission statement but are also to engage with the local community together with the purposes of the Methodist Church as a whole. 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; and - d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church. The main activities of Anlaby Park Methodist Church are: - Worshiping 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, courses and small groups; - The resourcing of pastoral work including visiting the sick and bereaved; and - Engage with the families, young people and children who attend activities including the support of uniformed organisations. ## **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). Day to day management of the church is undertaken by the Church Leadership team along with the Minister. The stewards and church representatives are appointed at the Annual General Meeting of the church. All other trustees are appointed by the Church Council that meets 3 times annually. ## **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. 5 **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## **Related Parties** Anlaby Park Methodist Church is part of the Hull (Centre and West) Circuit which is part of the Yorkshire North & East District and is also accountable to the Methodist Conference. The internal organisations linked to Anlaby Park Methodist Church are: - Anlaby Park Methodist Church Pre-School - Anlaby Park Lunch Club - Selby Street Lunch Club - Toddlers Group - Wives Group - Youth Club - Ladies Badminton Club - Forget-Me-Nots In addition to the above, two successful Brownie packs, a Rainbow pack, a Girl Guiding and Ranger pack meet regularly on the premises. They are classed as affiliated to Anlaby Park 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 regular 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: - the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. - We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes. - We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation. - We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care. - We will seek to challenge any abuse of power, especially by anyone in a position of trust. 6 **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** **FOR THE YEAR ENDED 31 AUGUST 2021** ## **Safeguarding (continued)** - 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. In all these principles we will follow legislation, guidance and recognised good practice. Anlaby Park 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. Anlaby Park 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** 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. On 31 August 2021 the general fund balance, excluding fixed assets, amounted to £107,585. Based on the 2021/2022 budget the trustees believe that this is sufficient to meet its reserves policy. ## **Investment policy** To comply with Methodist Standing Orders, monies for long term investment are lodged with the Trustees for Methodist Church Purposes (TMCP). TMCP acts as custodian trustee for all bequests and are held on deposit. The capital returns are close to tracking the movements in the FTSE100 index and income mirrors the deposit rates available elsewhere. Both the Central Finance Board (CFB) and TMCP take into consideration social, environmental and ethical considerations, both negatively and positively, in establishing investment policy. Short term deposits are lodged directly with CFB and attract good rates of interest. There are no benchmarks for the expected returns or appreciation on investments at TMCP and CFB. It is the Church's policy to manage cash and investment resources so that the rate of return on investment is obtained at least as good as market rate considering the Church's low appetite for risk. 7 ## **ANLABY PARK METHODIST CHURCH TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## **TRUSTEES' RESPONSIBILITIES** For each financial year ending on 31 August the Trustees are required to prepare financial statements that give a true and fair view of the Church’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees have: - selected suitable accounting policies and applied them consistently using the accruals method - made judgements and estimates that are reasonable and prudent - followed applicable accounting standards, including the FRSSE - prepared the financial statements on the going concern basis - prepared accounts to comply with SORP 2015 The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the Church and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Church’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Church is an unincorporated association and is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church and was registered with the Charity Commissioners on 24 October 2009. ## _**1. STRUCTURE**_ Anlaby Park Methodist Church is one of 17 churches in the Hull (Centre & West) Circuit, which is part of the Yorkshire North & East District. The Methodist Conference meets once each year and is the supreme governing body in the Church. - Overall control rests with the Methodist Conference. - The Connexional Office implements decisions made by Conference and is also responsible for the stationing of presbyters and deacons (collectively known as ministers) in individual Circuits within Districts. - Connexional decisions are passed to the Chair of the District and the appropriate officers of the District for implementation. - The District passes control down to Circuit level for local implementation by the Superintendent Minister, ministerial staff and Circuit Stewards, and authority is delegated to the Circuit Meeting for certain matters. - The Circuit Meeting passes control down to Church Councils for local implementation by the presbyter, the Church Stewards, and other officers, and authority is delegated to Church Councils as Managing Trustees. 8 ## **ANLABY PARK METHODIST CHURCH** ## **TRUSTEES' ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2021** ## _**2. PURPOSE OF THE CHURCH**_ The church is an expression, on a local grassroots level of the Connexional character of the Methodist Church. The purposes of the Methodist Church are as described in the aims and organisation section. The primary purpose of this Church is to advance the mission of the Church in Anlaby Common and Selby Street area of Hull by serving and ministering to the local communities. ## _**3. GOVERNANCE**_ The Church operates within a statutory framework of regulation and seeks to ensure that it follows Methodist Standing Orders. It relies on the Connexional Office, the District and Circuit to provide guidance on changes that could affect the local church. With the exception of the Treasurer, the Church Council Secretary, the Pastoral Secretary and the Team Representatives, the members of the Church Council are annually appointed by a vote of the Church members at Annual General Meeting for a continuous term not normally exceeding six years. The other aforementioned positions are appointed by the Church Council on a similar basis. The Chair is the presiding minister. When a position becomes vacant on the Church Council, nominations are invited from members of the Church. The Chair then shares with nominees what the roles involve. If they wish to be considered for a role, their names are taken to the AGM, or Church Council for appointment. Trustees are lay people attending Church as members of the Anlaby Park and Selby Street Methodist churches'. The Church Council normally meets three times each year and deals with routine and exceptional matters. It oversees the work of the various groups and organisations together with outreach, care, finance, property and safeguarding. 9 ANLABY PARK METHODIST CHURCH TRUStEES' ANNUAI REPORT FOR THEYEARENDED 31 AUGusf 2021 REFEREENCE AND ADMINisfRATIVE D￿All5 Full Name of Church: ANLABY PARK METHODISTCHURCH Reglstratlon CharTrty Number.. 1129171. registered In England and Wales Address: 256 Hull Road Anlaby Common Hull East Yorkshire HU4 7RR The members of the Anlaby Park Methodist Church Council meeting are the Charity Trustees, membership bein8 made up of church office holders. Minlster and representstives appointeij by the church at the Annual general Meets'ng las per appendix Al. A full list of Church Council members and key lay employees are shown at Appendix A to this report. Treasurer: Jan Polak Mr J Polak" actèd as the principal officer overseeing the day to day financial rnanagèment and a¢t<)unting for the church during the year. Independent examiner: Rlehard J. Dlxon FFA Intuitive Accounting Unlt 7.The Bloc 38 Springfield Way Anlaby. HUIO 6RJ Investment bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church purpo$es APPROVALS The trustees, Report and Financial Statement5 were approved by Anlaby Park Methodist Church Council on 30, March 2022. Minister and Chair Treasurer .1.41.20:22 30/¢J/2D22 io ## **ANLABY PARK METHODIST CHURCH** ## - Registered Charity Registration number: 1129171 |**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**|**STATEMENT OF FINANCIAL ACTIVITIES(SOFA) FOR THE YEAR ENDED 31 AUGUST 2021**| |---|---|---|---|---|---|---| ||**Notes to the**
**accounts**|**Unrestricted**
**funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2020-2021**|**Total**
**2019-2020**| |||£|£|£|£|£| |**Income and Endowments from:**||||||| |Donations and legacies|2|58,161|-||58,161|60,216| |Charitable activities|3|6,281|2,849||9,130|37,977| |Other tradingactivities|4|-|163,143||163,143|193,239| |Investment income|5|220|-||220|810| |Other|6|2,606|-||2,606|2,330| |**Total**||**67,268**|**165,992**|**-**|**233,260**|**294,572**| |**Expenditure on:**||||||| |Salaries,NIC & Pension costs|9|13,113|127,386||140,499|193,508| |Circuit Assessment||43,388|-||43,388|41,068| |Maintenance on Church buildings
andproperty||7,632|-||7,632|11,935| |Telephone and Travel||946|-||946|1,247| |Utilities (insurance, heat and light,
water,etc)||8,598|-||8,598|10,217| |Depreciation|12|37,603|-||37,603|37,626| |Loss on disposal of fixed assets||-|-||-|-| |Internal organisations||-|10,226|-|10,226|15,333| |Grants and Donations|10|6,196|-|-|6,196|6,706| |Other expenditure||2,744|-|-|2,744|17,118| |**Total**||**120,220**|**137,612**|**-**|**257,832**|**334,758**| |||||||| |**Net income/(expenditure)**||**(52,952)**|**28,380**|**-**|**(24,572)**|**(40,186)**| |**Transfers between funds**|11|9,310|(9,310)|-|-|-| |||(43,642)|19,070|-|(24,572)|(40,186)| |**Other recognisedgains/ (losses):**||||||| |Gains/(Losses) on revaluation of
fixed assets||-|-|-|-|-| |Gains/(Losses)on investment assets||-|-|-|-|-| |Actuarial gains /(losses) on defined
benefitpension schemes||-|-|-|-|-| |**Net movement in funds**||**(43,642)**|**19,070**|**-**|**(24,572)**|**(40,186)**| |**Reconciliation of funds:**||||||| |Total funds brought forward||2,054,514|45,663|-|2,100,177|2,140,363| |**Total funds carried forward**||**2,010,872**|**64,733**|**-**|**2,075,605**|**2,100,177**| |**For information only, Money received and passed on to External Organisations**
**Balance brought forward from last year**
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
**Balance carried forward**||||||| ||||||**-**|**-**| ||||||**311**|823| ||||||**311**|823| ||||||**-**|**-**| 11 ANLABY PARK METHODIST CHURCH Registered Charity- Registr*k?n number: 1129171 BALANCE SH￿ AS AT 31 AUGusf 2021 Unrestrlcted Restrltted Endowment Fund5 Totals 2021 Totals 2020 Tan ble Flxed Assets Land & Bulldlngs Equipment Investsnents f4otes 12 12 13 1,645,001 204,054 17,628 I￿,683 1.645,001 204.054 17,628 1,866.683 1,673,975 211,533 17,604 903,112 Totsl flxed assets Current Assets Stock on hand Debtors and Prepayments Cash at Bank and in hand: Central Flnance Bo"ard Deposits other 14 14 14 11.557 11,557 11,919 125.480 125,480 116,751 12,382 149,419 64.733 64,733 77,115 214152 74,095 202,765 Total ajrrent assets Credltors and Accruals (due In under l year 15 5,230 5,230 5.700 Net wrrent assets 111￿1￿11e5) 4.189 64733 208,922 197,065 Totsl assets less current Ilablfftles 2.010.872 64.733 2.075.605 2.100,177 Loans and Cr￿ltorS due after I year 17 2.OlQ872 64733 2.075A05 2,140,363 Ftsnds of the thuith Unrestricted funds Restricted fund5 Endowment funds Totsl Funds 18 2,010,872 2,010,872 64,733 2.054.514 45,663 64,733 18 2.010,872 64.733 2,075.605 2,100,177 Signed by.. Signed by- Minister and Chair Treasurer As Authorlsed by the Trustees on: 3tyh March 2022 12 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** **Notes to the Accounts** **Year ended 31 August 2021** ## **1. Basis of accounting and accounting policies** ## **i. Accounting standard** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 2015. See also v Accounting framework, below. ## **ii. Public benefit entity** Anlaby Park 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. The accruals basis has been used and trustees present accounts that show a true and fair view of the Church’s financial position and activities. ## **iv. Content** The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound. Rounding differences should be ignored. Where the content of this year’s accounts is different from that of the previous year, the comparative year’s numbers have been adjusted and restated to be in the same format and on the same basis. ## **v. Accounting framework** The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities applicable in the UK (effective from 1 January 2015) – the Charities SORP (FRSSE) – in replacement for the SORP’s 2005 version specified in its related 2008 Regulations and in accordance with the ‘true and fair override’ provision contained therein. ## **vi. Going concern** To the best of their knowledge and belief the trustees confirm that there are no material uncertainties that would call into question the Church’s financial viability for at least 12 months from the date of approval of these accounts. ## **vii. Income recognition** Income is brought into account when it is more likely than not that the economic benefit of the income will be forthcoming. No attempt is made to measure the value of services donated or time given by volunteers. Further information on this matter is provided in the Trustees' Annual Report. Individual amounts categorised as Other income in the SOFA will be shown separately if they are considered material. The Church acts as agent on the collection for various circuit, national and international appeals. In all these matters the transactions are not reflected in the SOFA because there is no obligation on the Church to make up any shortfall. 13 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** **Year ended 31 August 2021** ## **Notes to the Accounts** ## **1. Basis of accounting and accounting policies (continued)** ## **viii. 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. ## **ix. 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. Incoming grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met, and the grants will be received. Grants are recognised as income when the associated performance conditions have been met. ## **x. VAT** Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers. ## **xi. Tangible fixed assets** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets, other than land, at rates calculated to write off the cost of each asset to its estimated residual value on a straightline basis over its expected useful life, as follows: Buildings Over 50 years Fixtures, fittings and equipment between 4 and 20 years All costs of repairs and maintenance are charges to the SOFA as incurred. ## **xii. Investments** The investments are in monetary assets and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP. The unrealised gains arising on investments at the end of the year are shown in the SOFA and in Note 13 below. ## **xiii. Stock** Stock is included at the lower of cost and net realisable value. ## **xiv. Debtors and Creditors; Bank and cash** Debtors are stated at the amounts owed to the Church or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or amount advanced to the Church. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values. 14 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** **Notes to the Accounts** ## **Year ended 31 August 2021** ## **1. Basis of accounting and accounting policies (continued)** ## **xv. Loans** Where concessionary loans (i.e. free of interest) are made to (or received by) the Church to further its charitable purposes, and are repayable after more than one year, they are initially recognised at the amount paid (or received), with the carrying value adjusted in subsequent years to reflect repayments and any accrued interest, adjusted for any impairment, if necessary. Where there is objective evidence of impairment, an immediate impairment loss is recognised in the Statement of Financial Activities. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in the Statement of Financial Activities. ## **xvi. 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. Details of each material fund are disclosed in note 18. Any funds may be represented by more than just cash. 15 ## **ANLABY PARK METHODIST CHURCH** ## **Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** |**2. Donations and legacies**
Collections
Tax credits
Donations
Legacies
**Total**
**3. Charitable activities**
Fund raising
Lettings
Grants
Baptisms, Weddings & Funerals
Internal organisations
Other
**Total**
**4. Other trading activities**
Ignition Coffee
Pre-school
**Total**
**5. Investment income**
CFB Interest
TMCP Interest
**Total**
**6. Other**
Solar panel income
Utilities & Insurance credits
**Total**|**Unrestricted**
**Restricted**
**2021**
**Total**
**_2020_**
**_Total_**
£
£
**£**
**_£_**
43,288
-
**43,288**
45,203
8,681
-
**8,681**
11,789
6,192
-
**6,192**
3,224
-
-
**-**
-| |---|---| ||**58,161**
**-**
**58,161**
60,216| ||**Unrestricted**
**Restricted**
**2021**
**Total**
**_2020_**
**_Total_**
£
£
**£**
**_£_**
12
-
**12**
-
350
-
**350**
6,660
5,637
1,441
**7,078**
23,434
187
-
**187**
219
-
1,408
**1,408**
7,010
95
-
**95**
654| ||**6,281**
**2,849**
**9,130**
37,977| ||**Unrestricted**
**Restricted**
**2021**
**Total**
**_2020_**
**_Total_**
£
£
**£**
**_£_**
-
-
**-**
38,741
-
163,143
**163,143**
154,498| ||**-**
**163,143**
**163,143**
193,239| ||**Unrestricted**
**Restricted**
**2021**
**Total**
**_2020_**
**_Total_**
£
£
**£**
**_£_**
161
-
**161**
660
59
-
**59**
150| ||**220**
**-**
**220**
810| ||**Unrestricted**
**Restricted**
**2021**
**Total**
**_2020_**
**_Total_**
£
£
**£**
**_£_**
2,015
-
**2,015**
2,141
591
-
**591**
189| ||**2,606**
**-**
**2,606**
2,330| 16 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** ## **7 Payment 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: Reimbursement of expenses incurred
Total amount paid
£|**2021**
-
8
2,658|**2020**| |---|---|---| |||-| |||| |||9| |||| ||2,658|3,611| It is the Church's policy to offer to reimburse members of the church and others involved in the activities of the church for expenditure properly incurred in carrying out their mission or duties. ## **8 Fees for examination or audit of the accounts** |Independent examiner’s or auditors' fees for reporting on the
accounts
£
Other fees (e.g.: advice, accountancy services) paid to the
independent examiner or auditor
£
**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 staff employed during the year were:**|1,020| |---|---| ||-| ||12.3| ## **9 Paid employees** No employees received benefits that totalled more than £60,000. There is no accrual for holiday pay as it is considered immaterial. All staff are paid at or above the living wage. The church paid £43,388 (2020: £41,068) as an assessment to the Hull (Centre and West) Circuit. This is used by the Circuit towards the ministers’ stipend, manse upkeep and other lay worker expenses. ## **10 GRANTS** Grants and donations of £6,196 (2020: £6,666) were made during the year from the general fund. These donations included £1,000 (2020: £1,000) to Methodist Connexion funds as detailed in note 20. Donations of £Nil (2020: £40) were made during the year from the benevolent fund. It is the Church policy to support local, national and international charities by setting aside 10% of its incoming donations each year. The chosen charities as agreed at the annual general meeting of its members were: |ere:|| |---|---| |**2020:**|£| |Christian Aid|2,833| |Eternal Benefits|2,833| |**2019:**|| |RHM Recovery|3,152| |Barnabas Fund|3,152| 17 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** **Notes to the Accounts** **Year ended 31 August 2021** ## **11 Transfers between funds** The transfer between funds shown on the SOFA represents funds that were transferred from one fund to another under the direction of the trustees and members of the individual groups. ## **12 Tangible Fixed Assets Cost or valuation** |**Tangible Fixed Assets**|||||| |---|---|---|---|---|---| |**Cost or valuation**|**Church (non-**
**investment)**
**land**
**£**|**Other non-**
**investment**
**buildings**
**£**|**Other non-**
**investment**
**land and**
**buildings**
**Fixtures,**
**fittings and**
**equipment**
**£**
**£**||**Total**
**£**| |**Balance brought forward**|400,000|1,398,944|19,901|312,958|**2,131,803**| |Additions|-|-|-|1,150|**1,150**| |Disposals|-|-|-|(1,829)|**(1,829)**| |Transfers|-|-|-|-|**-**| |**Balance carried forward**|**400,000**|**1,398,944**|**19,901**|**312,279**|**2,131,124**| |**Accumulated depreciation**|**Accumulated depreciation**|**Accumulated depreciation**|**Accumulated depreciation**|**Accumulated depreciation**|**Accumulated depreciation**| |---|---|---|---|---|---| |**Balance brought forward**|-|139,895|4,975|101,425|246,295| |Depreciation charge for year|-|27,979|995|8,629|37,603| |Disposals|-||-|(1,829)|(1,829)| |Transfers|-|-|-|-|-| |**Balance carried forward**|**-**|**167,874**|**5,970**|**108,225**|**282,069**| |**Net book value**|||||| |Brought forward|400,000|1,259,049|14,926|211,533|1,885,508| |Carried forward|400,000|1,231,070|13,931|204,054|1,849,055| |Method of depreciation
Cost
SL
SL
SL
Rate of depreciation
0%
2%
5%
5%-25%|||||| 18 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** ## **13 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** |**Change in investment values**|**2021**
**2020**
**£**
**£**|**2021**
**2020**
**£**
**£**| |---|---|---| |Carrying (market) value at beginning of year|17,604|17,489| |**Add:**additions to investments at cost|59|150| |**Less:**disposals at carrying value|(35)|(35)| |Net gain/(loss) on revaluation|-|-| |Carrying (market) value at end of year|**17,628**|**17,604**| |**Analysis of current assets**
**Stock on hand**
Raw materials and consumables
**Total stock**
**Debtors and prepayments**
Pre-paid assessments
Accrued income
Other debtors
**Total debtors and prepayments**
**Analysis of cash at bank**
Bank balance held in NatWest Bank
Bank balance held in CFB Deposit
Cash and Bank balance held by Church groups
Cash balances|**2021**
**2020**
**£**
**£**
-
-|| ||**-**
**-**|| ||**£**
**£**
10,371
10,847
-
-
1,186
1,072|| ||**11,557**
**11,919**|| ||**£**
**£**
14,582
30,609
125,480
116,751
62,533
43,463
-
23|| ||**202,595**
**190,846**|| ## **14 Analysis of current assets** The Church has two current accounts at NatWest Bank plc, an authorised institution. The sums held on these accounts are immediately available. In addition, the Church has a deposit account at the Central Finance Board, a common deposit fund. Interest is earned on this account and credited monthly; the sums deposited can be withdrawn without notice and without loss of interest. The Church has no other financial instruments. These sums are viewed as being liquid and are shown as current assets on the balance sheet. 19 ## **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** ## **15 Analysis of creditors and accruals due within one year** |**Analysis of creditors and accruals due within one year**|| |---|---| |Trade Creditors
Other Creditors
Loans (note 17)
**Total Current Liabilities**|**2021**
**2020**
**£**
**£**
-
-
5,230
5,700
-
-| ||**5,230**
5,700| It is expected that all sums accrued at 31 August 2021 will be paid during the year to 31 August 2022. ## **16 Capital commitments and contingent liabilities** At the 31st August 2021 the Church has no capital commitments (2020: £Nil). No Contingent liabilities were identified at 31st August 2021 (2020: £Nil). ## **17 Loans and creditors due after one year** |**Loans**|**Loans**|**Loans**|**Loans**|**Loans**|**Loans**| |---|---|---|---|---|---| |**Source**|**Amount**
**brought**
**forward**
**£**|**New**
**borrowings**
**£**|**Loan interest**
**£**|**Repayable in**
**the year**
**£**|**Balance at**
**year end**
**£**| ||-|-|-|-|-| |**Repayment due**
Totals|||||| |Due within 12 months|||||-| |Due after more than 12 months|||||-| |Total|||||-| ## **Purpose of loans** 20 ## **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** ## **18 Detailed analysis of individual fund movements Unrestricted Funds** |**Unrestricted Funds**||||||| |---|---|---|---|---|---|---| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing**
**Balance**| ||**£**|**£**|**£**|**£**|**£**|**£**| |1
General fund|2,000,353|67,162|(120,185)|9,310|-|1,956,640| |2
Ignition Community|36,557|47|-|-|-|36,604| |3
G Arridge Fund|17,604|59|(35)|-|-|17,628| |||||||| |**Totals**|**2,054,514**|**67,268**|**(120,220)**|**9,310**|**-**|**2,010,872**| |**Restricted Funds**||||||| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing**
**Balance**| ||**£**|**£**|**£**|**£**|**£**|**£**| |5
Benevolent Fund|2,200|-|-|-|-|2,200| |6
Church Groups|43,463|165,992|(137,612)|(9,310)|-|62,533| |**Totals**|**45,663**|**165,992**|**(137,612)**|**(9,310)**|**-**|**64,733**| ## **Endowment Funds** |**Endowment Funds**||||||| |---|---|---|---|---|---|---| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing**
**Balance**| ||-|-|-|-|-|| |**Totals**|**-**|**-**|**-**|**-**|**-**|**-**| ## Fund purposes - All general monies and funds for use at the discretion of the trustees in the - 1 General Fund furtherance of the general objectives of the church and which have not been designated for other purposes. - 2 Ignition Fund - Fund for monies raised and expensed on the Ignition project. - Legacy left by George Arridge to help finance mission, training and capital - 3 G Arridge Fund expenditure. - 4 Benevolent Fund Funds raised to help in the use of benevolent causes. - 5 Church Groups Specific funds held by internal church group (see page 22). ## **Reasons for transfer between funds** Monies have been transferred between funds so that groups and users can contribute towards shared costs. 21 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** ## **18 Detailed analysis of individual fund movements (continued)** |**Church Groups**|**Opening**
**balance**|**Receipts**|**Payments**|**Net**
**Receipts/**
**Payments**|**Adjustments**|**Closing**
**balances**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**£**| |Anlaby Park Lunch Club|1,985|-|(97)|1,888|(400)|1,488| |Ladies Badminton|25|-|-|25|-|25| |Pre-school|39,529|164,584|(136,119)|67,994|(8,607)|59,386| |Forget-Me-Nots|522|-|-|522|-|522| |Selby St Lunch Club|420|1,408|(1,262)|566|(200)|366| |Toddlers|93|-|-|93|-|93| |Wives Group|787|-|(134)|653||653| |Youth Club|103|||103|(103)|-| |**Total**|**43,463**|**165,992**|**(137,612)**|**71,843**|**(9,310)**|**62,533**| Funds held by Church Groups are operated outside of the main general fund by specific groups and organisations which are included under the umbrella of Anlaby Park Methodist Church activities. All groups and organisations report directly and are accountable to the Church Council. ## **19 Volunteer contributions** Every entity within the Methodist Church in the United Kingdom is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. Anlaby Park Methodist Church is no different and we are grateful to each and every one of them for their help and commitment. No attempt has been made by this Church to value the non-monetary contributions to the church in monetary terms. 22 ## **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** ## **Year ended 31 August 2021** ## **Notes to the Accounts** |**20**|**Related party transactions**| |---|---| ||**2021**| |**2021**||||||| |---|---|---|---|---|---|---| |**Name of related party**|**Relationship**|**Description of**
**transaction**|**Income**
**from**
**related**
**party**
**£**|**Payments**
**to related**
**party**
**£**|**Loans to**
**/ (from)**
**related**
**party**
**£**|**Amounts**
**owed by / (to)**
**related party**
**as on 31-Aug-**
**2021**
**£**| |Fund for Support of
Presbyters & Deacons|Methodist
Connexion|Donation|-|500|-|-| |Fund for Property|Methodist
Connexion|Donation|-|500|-|-| |Hull (Centre & West)
Circuit|Methodist
Circuit|Selby St Property
Donation|-|1,000|-|-| |Hull (Centre & West)
Circuit|Methodist
Circuit|Circuit
Assessment|-|43,388||| |Hull (Centre & West)
Circuit|Methodist
Circuit|Book
Subscription|-|40|-|-| |Hull (Centre & West)
Circuit|Methodist
Circuit|Family Worker
Grant|1,165|-|-|-| |North Ferriby
Methodist Church|Methodist
Church|Selby St
Donation|200|-|-|-| |**Total**|||**1,365**|**45,428**|**-**|**-**| |**2020**|**2020**|**2020**|**2020**|**2020**|**2020**|**2020**| |---|---|---|---|---|---|---| |**Name of related party**|**Relationship**|**Description of**
**transaction**|**Income**
**from**
**related**
**party**
**£**|**Payments**
**to related**
**party**
**£**|**Loans to**
**/ (from)**
**related**
**party**
**£**|**Amounts**
**owed by / (to)**
**related party**
**as on 31-Aug-**
**2020**
**£**| |Fund for Support of
Presbyters & Deacons|Methodist
Connexion|Donation||500|-|-| |Fund for Property|Methodist
Connexion|Donation||500||| |Methodist World
Mission Fund|Methodist
Connexion|Donation||76||| |Hull (Centre & West)
Circuit|Methodist
Circuit|Circuit
Assessment||41,068||| |Hull (Centre & West)
Circuit|Methodist
Circuit|Book
Subscription||150|-|-| |Hull (Centre & West)
Circuit|Methodist
Circuit|Family Worker
Grant|1,410|||| |North Ferriby
Methodist Church|Methodist
Church|Selby St
Donation|200|||| |**Total**|||**1,610**|**42,294**|**-**|**-**| 23 **ANLABY PARK METHODIST CHURCH Registered Charity - Registration number: 1129171** **Year ended 31 August 2021** ## **Appendix A** ## CHURCH COUNCIL MEMBERSHIP & KEY LAY WORKERS Superintendent Minister: Revd. Ann Rigby-Jones Minister: Revd. Andrew Stead (chair) Church Stewards: Susan Trotter Evangelism Team Steward: Carl Gibson Worship Team Steward: Vanessa Taylor Discipleship Team Steward: Susan Trotter Facilities Team Steward: Stephen Saunders Prayer Team Steward: Chris Spry Church Treasurer: Jan Polak Church Secretary: Diane Baker Church Safeguarding CoChristine Hornsby Ordinator Human Resources Officer: Denise Robinson Pastoral Secretary: Jean Richardson ## OTHER MEMBERS OF THE CHURCH COUNCIL Church Meeting rep 1 Rachel Pearson Church Meeting rep 2 Vanessa Brown Church Meeting rep 3 Brenda Hammonds Church Meeting rep 4 Keith Robinson Church Meeting rep 5 Jennie Simpson Circuit Steward: Susan Weatherall 24 ANLABY PARK METHooisf CHURCH stered Chari -Re Istrallon number: 1129171 Year •￿ed 31 August 2021 Declarations and Scrutiny Trwurnr I conflrm that these a¢cruals-ba5¥d a¢wunts for the yearto 31 A￿￿$1 2021 ha￿ bé*n pr*par•d from the r8cords of the Chu￿￿ Ifily thatthey Includè all fvnds urrtler thè eomrol of thé Churth tnjsteès. 51gnature of Treasurer Narne of Treasurer Jan Polak Shen¥ood Drfve Hull HU47RQ Addre5S Dalè Ol/#* /aooa Presentation to the Church Coundl Meeting for ¥pfov31. l confirm that the ann5Jal report and accounts for the year eTr4?d 31" August 2021 will be pr•s•nted to Churrh CouncÈl at its ￿￿etIr$ on for approval. 3010311022 51gnature of the Chalrof the meetlng Jloo J Nam9 of the Chalr of tha mè&tlnq Rèv. Andrew Staad Date z2 Independent Examine￿5 Report to the Tru5tee5 of the Anlaby Park Methodist Church (harlty Number 1129171 Responsll)NitiÈs and basis of report I report to the trustses on my examination of the accounts of the Anlaby Park Methodist Church for the yeaT ended 31 AugLF5t 2021 set out cn pages 11 to 23. As the Church's trustees. you are responsible for the preparation of the accounts in actordance with the requirements of the Charitr'es Act 20111'the ACVI. I report in respect of my examlnation of the Church's aecount5 carried ¢wt under section 145 of the Act and, In carrying out my examination. I havefollowed all the applicable Directions given by the Charity Commission under sectlon 14515){b) of the Act. 25 ANiABY PARK MEfHOD15f CHURCH stered Charfi strali¢)n nurnber: 1129171 Year ended 31 AuEust 2021 Independent Examlnerfs ststsment l am qualified to undertake the examination by bein8 a qualified member of the Institute of Financial Accountants. I havecompleted my examination. I confim thatno materol matters have come to myattention in connedion with the examlnatlon (other than that disclosed below'l which give me cause to belleve that In, any materlal respect: the accountlng records were not kept In acwrdan¢e wlth sectlon 130 of the Act; or the account5 do not accord with the accounting records- or the accounts do notcornplywith the applThble requirements con¢erningtheform and contentofaccounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the accounts give a'true and fairf view, whith is not a matter considered as part of an independent exarninatlon the tru5tees' annual report is not cDn5iStent with the accounts I have no concerns and have come across no other matters in connection with the examination to whlch anentlon should be drawn In thls reporr In order to enable a proper understandlng of the accounts to be reached. I havelhave not* obtained independent verifThtion of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church whith arè individually in extess of £IO.000 Iten thousand ptsundsl at the balane? sheet date. Nama of Independent examiner.. Richard J. D￿on FFA SiBnatum of Indapèndont examlnèr Relevant Profèsslonal quallficauon or body.. Fellow of the Institute of Financial Accountants Intuitive Accountin8 Unit7. The Bloc 38 Springfield Way Anlaby HU106KI Nomè of Flrm & Addross.. Date.. / O ¥ delete or circle as appropriate 26