_**Charity Registration No: 1129451**_ 

# **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH** 

**Financial Statements for the year ended 31st August 2022** 

1 



## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH CONTENTS** 

|Title Page and Name of the Charity|1|
|---|---|
|Contents|2|
|Legal and Administrative Details of Charity   3||
|The Report of the Trustees|4-8|
|Statement of Trustees’ Responsibilities|9|
|Auditors’ Report to the Trustees|10-13|
|Statement of Financial Activities|14|
|Balance sheet|15|
|Notes to the accounts|16-18|



2 



## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH LEGAL AND ADMINISTRATIVE DETAILS** 

## **Trustees** 

The Trustees are appointed by the Representative Session of the East Anglia District Synod.  The following Trustees have served during the period covered by this report: 

**District Chair** Revd. Julian M. Pursehouse **Deputy District Chair** Revd. Andrew King Revd. Peter Goodhall **Secretary of Synod** Mrs. Susan Eldridge **Assistant Secretary of Synod** Mr Chris Finbow (appointed 01/09/2021) **District Group Co-ordinators** Mrs. Lorna Burroughes Mr. Richard Dean Mr. Phil Howie Revd. Sharon Thraves Revd. Andrew King **Representative to the** Revd. Alison Walker **Methodist Council** 

**District Treasurer** Mr. Shaun Cushion **District Property Secretary** Mr. Roger Pauley **District Development Enabler** Dr. Yasmin Finch 

## **Trust Address** 

Chapel Field Road Methodist Church Chapel Field Road, Norwich, NR2 1SD 

## **Auditors** 

Moore Green Chartered Accountants & Registered Auditors 22 Friars Street, Sudbury, CO10 2AA 

## **Bankers** 

Barclays Bank plc 1 Princes Street, Ipswich, IP1 1PB 

3 



## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH REPORT OF THE TRUSTEES** 

The Trustees have pleasure in presenting their report for the year ended 31st August 2022.The financial statement have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. 

The Trust was registered on 7th May 2009 in accordance with the Charities Act 2011.  Particulars of the charity’s Trustees and professional advisers are given on page 3. 

## **Structure, Governance and Management** 

The charity is operated under the regulations of the Methodist Church as stated in _`The Constitutional Practice and Discipline of the Methodist Church`_ with advice from Officers of the Methodist Church. At all times the charity will implement the decisions and policy directions of the Annual Methodist Conference. 

## **Aims, Objectives and Activities** 

The objectives of the East Anglia District are those as set out for the Methodist Church of Great Britain in the Deed of Union 1932 and the 1976 Methodist Church Act. 

The charitable objects are the purposes of the Methodist Church and these are the advancement of: 

- (a) the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church; 

- (b) any charitable purpose for the time being of any Connexional, district, circuit, local or other organization 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. 

The District Synod has also agreed a policy for the District (adopted in April 2014), which states that: 

The East Anglia District aims to enable, encourage and enthuse the people of God.  We seek to do this by creating and sustaining hospitable Christian communities in which people can: 

- come to faith 

- grow in faith 

- own their faith 

- share their faith 

- celebrate faith 

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## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH REPORT OF THE TRUSTEES (continued)** 

These objectives will be developed over the next ten years through: 

1.  Inspirational leadership in churches, Circuits and the District that will lead to: 

   - sharing the love of Christ in word and action so that more people seek to be disciples of Jesus Christ 

   - increased attendance at worship 

   - increased commitment 

   - increased engagement with Synod and other District events 

2.  The imaginative use of resources and buildings that prioritises innovation with the expectation that there will be an increase in: 

   - church mission and outreach projects 

   - the enrichment of the life of the wider community 

   - new disciples 

   - building schemes 

   - ecumenical, community and world partnerships 

   - the development of churches as communities in which God is experienced 

3.  The development of District programmes that nurture discipleship, learning, mission and an understanding of our heritage.  For example, _`Journey into Faith, Gateways to God?,`_ material for use by small groups, etc.  This will also include engagement with the Discipleship & Ministries Learning Network. 

4.  The District Officers and District Staff Team providing good and relevant services so that: • District contacts are known 

   - District roles are understood 

   - churches and Circuits are able to access the support and resources they need 

5.  Effective networking and communicating across the District such that: 

   - people know where to turn for answers and support 

   - there is consistent, complete and relevant information on the website 

   - electronic communication is the primary source of networking 

6.  Shared knowledge and experience such that we: 

   - build and share an effective knowledge base 

   - enable people to access the knowledge base and feed into it 

   - highlight and share good practice 

   - exercise better care of our natural resources 

   - publicise knowledge base through the District website, _`grapevine`_ and word of mouth 

   - • support the District web administrator 

7.  Shared responsibility in meeting the requirements of the Methodist Church and statutory authorities such that all requirements are communicated, understood and met. 

- All of the above is intended to develop confidence in God that, in turn, leads to: 

- the transformation of people and communities through the presence of the Holy Spirit 

- imaginative risk-taking, with a commitment to learn from failure 

- prayer support for new ventures 

5 



## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH REPORT OF THE TRUSTEES (continued)** 

## **Achievements and Performance** 

The East Anglia District has sought to advance its aims and objectives during the year under review by continuing its life of worship and mission within communities in Norfolk, Suffolk and Cambridgeshire and by providing support to local churches and Circuits.  Particular highlights include: 

- developing closer links with partner churches in other parts of the world in consultation with the WCAG – in particular the District has received a delegation / visit from representatives from West Harare District Zimbabwe. 

- ensuring that the theme of _**‘Becoming a Community of Witness’**_ continues to shape the way we understand church life and mission across the East Anglia District. Fresh objectives were determined for the year ahead. 

- continuing to support the Circuits so that resources can be more effectively shared, local churches are assisted and greater economies of scale realised. This has resulted in a more innovative and mixed approach to the nature of Circuit staffing across the whole District. 

   - providing resources to Circuits and local churches by enabling the deployment of appropriate ordained and lay staff and by making specific grants in order to support pieces of work that advance our charitable objects and District Policy. 

   - plans were agreed for a District initiative called Pray23 to encourage people to recover the significance of prayer in the spirituality. 

   - ensuring that the District is sufficiently resourced for its mission by reviewing the annual budget and preparing a budget for 2022-23. This includes the recognition that rising employment costs for District Staff need to be subsidised by grants from the District Advance Fund. 

   - holding a number of special events and bespoke training opportunities. This work is undertaken in collaboration with colleagues in the LN Regional Team with whom we enjoy a good working relationship. This includes bespoke training for ordained ministers through study days. 

   - ensuring that we continue to develop the practise of pastoral supervision across the whole District and maintain the effective roll-out of the District Implementation Plan for Supervision. 

- continuing to oversee the Ministry among the Deaf Community by appointing Revd. Anne Richardson on a voluntary basis. The District have agreed to pay expenses, mileage and provide a structure of management and accountability. 

- providing a revised and updated Welcome Pack for incoming ministers who are new to the East Anglia District 

- engaging in wise and strategic reflection about the deployment of ordained ministry across the District at a time of acute shortage of ordained ministry in the wider Methodist Church of Great Britain. 

- providing regular & intentional line-management for three of our employed District Staff. 

- the preparation of a recruitment process to appoint a paid District Property Secretary as a member of the District Staff. 

6 



## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH REPORT OF THE TRUSTEES (continued)** 

- the District will take part in a national Safeguarding Audit by the Methodist Church 

- ensuring that officers of the District think strategically about the balance between online & in presence meetings and make appropriate decisions about how we shall meet to do our work. 

- building a culture of Lay Testimony to increase confidence in faith and discipleship. 

- A new NPNP Guiding Team has begun its work in the District. 

## **Financial review** 

During the year the District received total income of £985,374, which is made up mainly from donations, assessment income and receipts from other circuits. The expenditure for the year amounted to £865,227. Included within this was donations and grants made of £167,288, consisting of payments made to local churches and circuits, An overall gain was made in the year amounting to £283,089 after non-financial gains on revaluations of assets and investments. 

## **Risk Assessment and Management** 

During the year under review, the Trustees have maintained oversight of the major risks to which the charity is exposed, resulting in risk management strategies being implemented. 

Risks to which the organisation may be exposed are identified by the Trustees and kept under regular review. 

## **Reserves** 

It is the policy of the charity to hold reserves in its unrestricted funds which have not yet been committed or designated for any particular purpose.  The Trustees have set aside these reserves in order to protect the future operations of the charity from the effects of any unforeseen variations in its income as part of a policy of good financial practice. 

The District Reserves Policy was reviewed during the year. 

## **Public Benefit** 

The Trustees have reviewed the activities of the past year in line with the Charity Commission guidance on public interest benefit.  The aims and objectives of the East Anglia District are within those guidelines and are interpreted by the District as providing specific benefit to those who are members of the Methodist Church within Norfolk, Suffolk and Cambridgeshire. 

## **Governing Body** 

The Trustees are the Governing Body of the Trust. 

## **Recruitment and Training of Trustees** 

The Charity Trustees are appointed to the roles identified on page 3, for a designated period, by the Representative Session of the East Anglia District Synod.  The District Chair and Secretary of Synod offer training to new Trustees on appointment in the form of personal induction. 

7 



EAST ANGLIA DISTRICT OF THE METHODIST CHURCH
REPORT OF THE TRUSTEES (continued)
Organisational Managemenl
The managemenl of the Trust is the responsibility of the Trustees through the executive
responsibilities ot the District Policy Commtttee. It is condL￿ed through a Finance and Propety
Committee, a Grants and Personnel Committee and three other Management Committees. District
employees assist in the irnplementalion of policies. Each Commlttee includes Truslees among its
membership, as well as co-apted experts in relevant lields and representatives of the fifteen
Circuits that make up the East Anglia DistrÈct.
The day to day administration ol the District is the responsibilty ol the Dislrict Chair. the Secretary
of Synod, the District Treasurer and the District Propety Secretary.
Auditors
A resolution proposing that Moore Green be rwinted as audilors ol Ihe char¢ty will be put to
the Annual General Meeting.
The Iruslees report was approved by the Trustees and swJned on their behalf by-
Revd. Julian Pursehouse
Trustee
Revd. Andrew King
Trustee
Date-.
01-0&-14

## **EAST ANGLIA DISTRICT OF THE METHODIST CHURCH STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), and that they show a true and fair view of the state of the East Anglia District's affairs.  In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently. 

- observe the methods and principles in the Charities SORP 

- make judgements and estimates that are reasonable and prudent. 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the East Anglia District will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. 

9 



## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH EAST ANGLIA DISTRICT** 

## **Opinion** 

We have audited the financial statements of The Methodist Church East Anglia District (the ‘charity’) for the year ended 31 August 2022 which comprise the statement of financial activities, the balance sheet and the related notes to the financial statements, including a summary of significant accounting policies.  The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _`The Financial Reporting Standard applicable in the UK and Republic of Ireland`_ (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charity’s affairs as at 31 August 2022, and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or 

- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

10 



## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH EAST ANGLIA DISTRICT** _**(continued)**_ 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.  If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

- the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 9, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

11 



## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH EAST ANGLIA DISTRICT** _**(continued)**_ 

## **Auditor’s responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.  Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. 

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included obtaining an understanding of the legal and regulatory frameworks applicable to the entity and the sector in which they operate. We determined that the most significant laws and regulations were the Charities Act 2011 and general UK laws relating to religious public interest bodies. 

We assessed and concluded that the entity’s key area was in relation to disclosure of transactions by type of fund to ensure restricted income was treated as such. Specific audit tests were undertaken to review this and ensure transactions were correctly allocated. 

We assessed the susceptibility of the entity’s financial statements to material misstatement, including how fraud might occur. Audit procedures by the engagement team included identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud; understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; challenging assumptions and judgements made by management in its significant accounting estimates; identifying and testing unusual value entries, in particular any entries posted with unusual account combinations; and assessing the extent of compliance with the relevant laws and regulations. The size of the entity and value of transactions indicated a low level of material risk. 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 

12 



## **INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH EAST ANGLIA DISTRICT** _**(continued)**_ 

## **Use of our report** 

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008.  Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. 


Moore Green Statutory Auditor 22 Friars Street Sudbury Suffolk CO10 2AA 

## 27.03.2023 

```
Moore Green is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
```

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## ������������������������������������������������������������������� 

|**Income**<br>Donations and Legacies<br>**Income from Charitable Activities**<br>Assessment Income<br>Other receipts from Circuits<br>Income from Investments<br>Other<br>**Total Income**<br>**Expenditure**<br>**Costs on raising funds**<br>Salaries and associated costs<br>**Charitable Activities:**<br>Grants and Donations<br>Assessments Paid<br>**Other:**<br>Travel<br>Office Costs<br>Maintenance & expenses on manses<br>Other Expenditure<br>**Total Expenditure**<br>Disposal of assets profit/(loss)<br>Gains/(losses) on fixed asset revaluation<br>Gains/(losses) on investment assets<br>Net Income/expenditure<br>Transfers between Funds<br>**Net Movement in Funds**<br>Total funds brought forward last year<br>**Total funds carried forward at year end**|General<br>Fund|District<br>Advance<br>Fund|Youth and<br>Children's<br>Work|Fund for<br>Mission|Travel Fund|Benevolent<br>Fund|Treasurers'<br>Bureau|Totals this<br>year|Totals last<br>year||
|---|---|---|---|---|---|---|---|---|---|---|
||£|£|£|£|£|£|£|£|£||
||65650<br>575255<br>472<br>0|237006<br>2385|8|21111<br>4189|73520<br>170<br>4|2748<br>1|2855|326515<br>575255<br>73520<br>7225<br>2859|252981<br>582803<br>51371<br>4290<br>1879||
||641377<br>70639<br>3235<br>511549<br>7952<br>11605<br>6303<br>12465|239391<br>111650<br>1106|8|25300<br>48728<br>496|73694<br>73043<br>126|2749<br>3675<br>490|2855<br>1525<br>57<br>132<br>451|985374<br>72164<br>167288<br>511549<br>81052<br>11737<br>6303<br>15134|893324<br>69847<br>143211<br>516696<br>35420<br>9533<br>12001<br>8071||
||623748<br>175000|112756|0|49224<br>-12058|73169|4165|2165|865227<br>175000|794779<br>27350||
|||||||||-12058|||
||192629|126635|8|-35982|525|-1416|690|283089|125895<br>0||
||192629<br>646651|126635<br>388185|8<br>1897|-35982<br>166951|525<br>36487|-1416<br>10865|690<br>1271|283089<br>1252307|125895<br>1126412||
||839280|514820|1905|130969|37012|9449|1961|1535396|1252307||
||||||||||||



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