**Trustees' Annual Report for the period** Period start date Period end date **From 1 Sep 2020 To 31 Aug 2021** ## Section A Reference and administration details **Charity name Wilmslow Methodist Church Other names charity is known by Registered charity number (if any) 1129459 Kings Close Water Lane Charity's principal address WILMSLOW, Cheshire Postcode SK9 5AR** ||**Charity's principal address**|**Charity's principal address**|**Kings Close**|**Kings Close**|**Kings Close**|**Kings Close**|| |---|---|---|---|---|---|---|---| ||||**Water Lane**||||| ||||**WILMSLOW, Cheshire**||||| ||||**Postcode**||**SK9 5AR**||| |1
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19|**Names of the charity trustees who**|||**manage the charity**|||| ||**Trustee name**|**Office**
**(if any)**||**Dates acted if**
**not for whole**
**year**||**Name of person (or body)**
**entitled to appoint trustee**
**(if any)**|| ||THOMAS Rev Katy|**Minister and**
**Chairperson**||||Methodist Conference|| ||FALLOWS Mrs Jocelyn|**Trust Secretary**||||Trustees|| ||BOURNE Mrs Pat|||||Member's Meeting|| ||COE Mrs Emma|Children and Family Worker||||Trustees|| ||COWARD Mrs Heather|||||Member's Meeting|| ||DEAN Ann|||||Member's Meeting|| ||DEVERELL Mr Bill|Church Treasurer||||Trustees|| ||DEVERELL Mrs Jenny|Church Administrator||||Trustees|| ||EVANS Mrs Margaret|||||Member's Meeting|| ||GODDARD Mrs Christine|CCSW||||Member's Meeting|| ||GODDARD Mr Roger|Property & Finance Committee
Chair||||Trustees|| ||HASSELL Mrs Julie|Pastoral Secretary||||Trustees|| ||HOLT Mrs Gwyn|Leadership Team||||Trustees|| ||HOUGHTON Mrs Joan|Choir||||Trustees|| ||KENNEDY Mr Ian|Property Steward
and Scouts||||Trustees|| ||KENNEDY Mrs Christine|Safeguarding Officer||||Trustees|| ||PEACOCK Rev Philip|Circuit Superintendent Minister||||Methodist Conference|| ||PERRY Mr Simon|Gift Aid Co-ordinator||||Trustees|| ||SAXTON Mrs Janet|Former Steward||||Member's Meeting|| |20
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25|SINGER Mrs Christine|Pre School Manager||Trustees| |---|---|---|---|---| ||THOMPSON Mrs Ann|Churches Together||Trustees| ||TONKS Dr David|||Member's Meeting| ||TUCKER Ms Avril|||Leadership Team| ||WELTON Mrs Barbara|||Members Meeting| ||WOOD Mrs Jackie|||Members Meeting| ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Type of governing document (e.g. trust deed, constitution) ## **Act of Parliament** DEED OF UNION (1932) AND METHODIST CHURCH ACT (1976) How the charity is constituted (e.g. trust, association, company) Trust All members of the Church Council are Trustees. Appointments are made Trustee selection methods to Church Council in accordance with the list at Section A and to be (e.g. appointed by, elected by) eligible the appointee must have been received into the membership of the church or have had his membership transferred from another church. The Church Council meets three times a year and is responsible for making decisions on all matters of general concern and importance to the church and on how the church funds are to be spent. The Church Council receives reports from a number of committees including finance, property, worship, pastoral, children and family worker, missions, URC/Methodist covenant steering group and circuit. An annual meeting is held to which all members of the church are invited. **Section C Objectives and activities** The Methodist Church Act 1976 provides that; 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 the discipline of the Methodist Church. **Summary of the objects of the** b. Any charitable purpose for the time being of any connexional, **charity set out in its** district, circuit, local or other organisation of the Methodist **governing document** 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. When planning activities to further the purposes of the church the Church Council takes into account the:1] Methodist Calling This is to respond to the gospel of God’s love in Christ and to live out discipleship in worship. This is underpinned by the belief that:a. The Church exists to increase awareness of God’s presence and to celebrate God’s love. b. The Church exists to help people to grow and learn as Christians through mutual support and care. c. The Church exists to be a good neighbour to people in need and **Summary of the main** to challenge injustice. **activities undertaken for the** d. The Church exists to make more followers of Jesus Christ. **public benefit in relation to** 2] Charity Commission guidance on public benefit and in particular **these objects (include within** specific guidance on charities for the advancement of religion. **this section the statutory** In particular we try to enable people to practice their faith through the **declaration that trustees have** provision of worship, bible study and prayer. We endeavour to provide **had regard to the guidance** pastoral care both to our church members and to the wider community. **issued by the Charity** We work to serve our local community through the availability of our **Commission on public** premises for use by local groups. We also support local charities, **benefit)** international charities and worldwide disaster areas. **During the period 1 September 2020 to 31 August 2021 the Church family continued a commitment to focus time and resources on the following 3 areas:** 1) Welcome/Pastoral Care 2) Worship & Study 3) Witness ## **Additional details of objectives and activities (Optional information)** The work of the church could not be undertaken without the dedicated and enthusiastic support of its volunteers. The Trustees are grateful to You **may choose** to include all church members who work tirelessly in many capacities to ensure further statements, where that the church is run well, and its buildings are kept in good repair. The relevant, about: Trustees would also like to thank those church members who give freely of their time so that the church can continue to serve the local  policy on grant making; community. These volunteers are too many to mention by name but their  contribution is essential to the ministry of the church and much valued. policy programme related investment; The Trustees wish to record their immense gratitude to Rev Katy  contribution made by Thomas for 9 years of dedicated work and ministry here among us at volunteers. Wilmslow. She has been a much-valued leader and presbyter of our church community. Rev Thomas moved to a new post in August 2021. Section D Achievements and performance ||**Summary of the main**
**achievements of the charity**
**during the year**|As well as our weekly Sunday worship programme, Wilmslow Methodist Church
provides many weekly activities and groups for all ages, throughout the year. Full
details can be found on our website:www.wilmslowmethodists.org.uk
A full report of all that has happened this year, plus copies of recent Annual Reports
are available on request, by emailing our Church Office via
admin@wilmslowmethodists.org.uk
Listed below is a summary of the more recent initiatives in our 3 areas of focus: 1.
Welcome/Pastoral Care; 2. Worship & Study; 3. Witness.
It should be noted that many areas of church life continued to be affected by
Coronavirus restrictions. However, we have been grateful that several groups have
been able to continue via online groups, using Zoom online conferencing.
1) Welcome/Pastoral Care
We are especially grateful to our loyal team of pastoral visitors, organised by our
Pastoral Secretary, who support and share in the joys and sorrows of our church
community. Our ‘flower ministry’ plays a vital role, bringing joy to worshippers and to
those who receive flower deliveries from our team. This has been such a vital role
during the periods of national lockdown. Our Church Office is the information hub of
the church, along with our Coffee Lounge, providing hospitality and a welcome to
visitors from our busy town centre community. Both are staffed most weekday
mornings, providing an open door to those participating in the various weekly church
and community group meetings, who have returned to activities as Covid protocol
allowed. Whilst return to normal activities was cautiously embraced by some, a
Saturday Morning Coffee chat on Zoom proved to be a welcome opportunity for stay-
at-home members to keep in touch with one another.
During the lockdown period, the Property and Visions groups took the opportunity to
improve the AV and lighting quality in the sanctuary, by installing a new overhead
projector, sound desk and new energy efficient LED track lighting.
2) Worship & Study
From September 2020, within the parameters of Covid guidelines, worship continued
as follows: a weekly 10.30 am Sunday worship, a monthly 9am_Contemplative_
_Communion_and evening_Mindful Church_via Zoom, as well as a quarterly Café
Church. Since the beginning of the pandemic, Rev Thomas and a dedicated worship
team also continued to deliver a 20-minute service via YouTube once a week. The
service has contributions from members of 3 churches, Wilmslow, Styal and
Handforth. This has been extremely well received and has provided vital spiritual
encouragement and hope to 300+ viewers each week, during the most challenging
time in a generation.
Opportunities for adult study were provided by Rev Katy Thomas and Christine
Goddard (CCSW) as follows:_Mindfulness & Christian Spirituality_courses exploring
contemporary mindfulness, alongside the ancient Christian contemplative tradition;
an Advent book study and group meeting, including Ignatian scripture reading. The
_Daily Bread_ _WhatsApp_bible study continued throughout the year, providing an option
for personal home study via resources from the Methodist daily_A Word in Time,_
_#LiveLent_and_The Kingdom Come_. In addition, a Lent Bible Study group met online
to study_A Methodist Way of Life._These groups have been especially appreciated
during periods of lockdown.
3) Witness
Our Family and Outreach work continues to spread in the community, under the able
leadership of our lay worker, Emma Coe. Volunteers help Emma to run regular
weekly groups, such as_Songs & Rhymes, Tiddlywinks and Baby Massage._In
addition, a programme of family friendly events was offered during term-time,
including_SK Club_, celebrating the main Christian festivals, and_Muddy Church._
Emma also regularly takes school assemblies for Key Stage 2 (juniors) at Lacey
Green School once a term and for the whole school at the major Christian Festivals.
Several of these activities have been delivered online and videos made to send out
to the school. Our_Craft & Chatter_group continued making a variety of crafts to
decorate the church and noticeboards, as well as providing knitted items for charity
groups. These included hats for the homeless and twiddle-mits for dementia groups
at Macclesfield Hospital. The_In-Together_group continued to provide hospitality,
activities, and a safe space for dementia clients, when Covid guidelines permitted.
Both these groups found ways to meet online during lockdown, which has been
greatly appreciated. Added to that, we have connected to many more people
through our weekly YouTube Service (see 2. Worship and Study above).
Throughout the year, the church makes regular contributions to a variety of local and
national charities, through members’ giving and special services.| |---|---|---| **Section E Financial review** **Brief statement of the** The Reserves Policy is attached to the Accounts **charity’s policy on reserves** ## **Section F Other optional information** ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** _**Bob Richards**_ **Full name(s) Rev Bob Richards Position (e.g. Secretary, Chair, etc) Chair Date** _**17 Feb 2022**_ **Church Accruals Accounts** ## **THE METHODIST CHURCH** # **REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2021** ## **Wilmslow Church** ## **Registered Charity - Registration number (if applicable)** **1129459** ||**Circuit No**|**19/15**| |---|---|---| |**ChurchTreasurer**
**Church Stewards**
**Minister**|Mr Bill Deverell
Mrs Jocelyn Fallows|| ||Mr Bill Deverell|| ## Name of Church ## **Wilmslow Methodist** ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2021** |**Notes to**
**the**
**accounts**
**Income**
1 - 8
1 Offerings
2 Donations
3 Gift aid
4 Interest and investment income
5 Income from investment properties
6 Internal organisations
7 Other charitable income
8**Total income**
**Expenditure**
9 Salaries,NIC & Pension costs
9a Circuit assessment or share
10 Grants and donations
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17**Total charitable expenditure**
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20**Net income/(expenditure)**
21 Transfers between funds
22 Other gains/(losses)
23**Net movement in funds**
24 Total funds brought forward
**25 Total funds carried forward**|

**General Fund**
**(Unrestricted)**
**Designated**
**Funds**
**(unrestricted)**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2020-21**
**Total**
**2019-20**
£
£
£
£
**£**
61,237
**61,237**
**62,988**
2,209
**2,209**
**1,815**
14,088
**14,088**
**14,430**
10
**10**
**543**
**0**
**0**
109,151
**109,151**
**90,343**
17,739
-10,465
**7,274**
**18,598**
**95,283**
**0**
**98,686**
**0**
**193,969**
**188,717**| |---|---| ||27,149
86,098
**113,248**
**103,242**
54,036
**54,036**
**52,718**
0
**0**
**0**
7,026
**7,026**
**11,086**
9,736
**9,736**
**12,647**
**0**
**0**
772
**772**
**2,284**
-62
**-62**
**1,849**
13,868
**13,868**
**8,416**
**98,657**
**0**
**99,966**
**0**
**198,622**
**192,242**| ||**0**
**0**
**0**
**0**
**-3,374**
**0**
**-1,279**
**0**
**-4,653**
**‐3,525**
-930
930
0
**0**
**0**
102,418
**102,418**
**29,396**
**-4,304**
**930**
**101,139**
**0**
**97,765**
**25,871**| ||68,274
23,150
2,750,684
2,842,108
**2,816,237**
**63,970**
**24,081**
**2,851,822**
**0**
**2,939,873**
**2,842,108**| ## **Name of Church** ## **Wilmslow Methodist** ## **Balance Sheet as at 31 August 2021** |**.**
**Notes**
**Tangible Fixed Assets***|**.**
**Notes**
**Tangible Fixed Assets***|**Unrestricted**
**£**|**Designated**
**(Unrestricted)**|**Restricted**
**£**|**Endowment**
**Funds**
**£**|**Totals this year**
**£**|**Totals this year**
**£**|**Totals last year**
**£**| |---|---|---|---|---|---|---|---|---| |||||||||| |Land & Buildings|9|||2,806,169||2,806,169||2,703,751| |||||||||| |||||||||| |||||||||| |**_Totalfixed assets_**||||2,806,169||2,806,169||2,703,751| |**Current Assets**||||||||| |Debtors and Prepayments|10|10,093||||10,093||8,807| |Cash at Bank and in hand|10|3,475||356||3,831||14,466| |Trustees for Methodist Church
Purposes deposits||||||||| |Central Finance Board Deposits||51,181|24,081|1,000||76,261||75,112| |Other||||44,297||44,297||45,576| |**_Total current assets_**||64,748|24,081|45,653||134,482||143,962| |**Creditors and Accruals (due in**
**under 1yr)**|11|778||||778||5,605| |**Net current assets(liabilities)**||63,970|24,081|45,653||133,704||138,357| |**_Total assets less current liabilities_**||63,970|24,081|2,851,822||2,939,873||2,842,108| |||||||2,939,873
63,970
24,081
2,851,822
2,939,873
Adjustments||| |**Loans and creditors due after 1**
**year**||||||||| |Provisions for liabilities and charges||||||||| |**_Net assets_**||||||||| |||63,970|24,081|2,851,822||2,939,873||2,842,108| |**Funds of the Church**
12||||||||| |Unrestricted funds||63,970|24,081
2,851,822|||63,970||68,274| |Designated funds|||24,081|||24,081||23,150| |Restricted funds||||2,851,822||2,851,822||2,750,684| |Endowment funds||||||||| |**_Total Funds_**||63,970|24,081|2,851,822||2,939,873||2,842,108
,
,| |||||||||| |Internal Organisations||Opening balance|Receipts|Payments|Net Receipts/
Payments|Adjustments||Closing
balances| |Fri LC||199|66|41|25|||224| |Pre‐school||40,566|107,935|104,429|3,507|||44,073| |In Together||4,811|1,150|5,961|‐4,811|||| |||0||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||45,576|109,151|110,431|‐1,279|||44,297| Signed Church Treasurer ## **Name of Church** ## **Wilmslow Methodist** ## **Notes to the Accounts** ## **1. Basis of accounting** The financial statements have been prepared under the Charities Act 2011 in accordance with FRS102 (Charities SORP (FRS102)) and the Charities Act 2011 ## **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 also the following Endowment funds as listed. Details of each material fund are disclosed in the Reserves Policy . Any funds may be represented by more than just cash. ## **3. Accounting policies** ## **Basis** These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church'’s financial position and activities. ## **Income** Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability. ## **Expenditure** This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources. ## **Grants** Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms. ## **VAT** Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers. ## **Tangible fixed assets for use by the Church** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. ## **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 in August. ## **Creditors** Creditors includeoutstandings relatimng to utilities, telephones, etc in August. ## **Name of Church Wilmslow Methodist** |**4. Donations and legacies**
Collections
Tax credits
Donations
Legacies
**Total**
**5. Charitable activities**
Fund raising and grants
Other
**Total**
**6. Other trading activities**
Letting
FITS|**Unrestricted**
**Designated**
**Restricted**
**2021**
**Total**
**2020**
**Total**
**£**
**£**
61237
**61237**
62988
14088
**14088**
14430
2209
**2209**
1815
0
**0**
0| |---|---| ||**77534**
**0**
**0**
**77,534**
**79232**
**Unrestricted**
**Designated**
**Restricted**
**2021**
**Total**
**2020**
**Total**
**£**
**£**
0
**0**
1683| ||**0**
**0**
**0**
**0**
**1683**
**Unrestricted**
**Designated**
**Restricted**
**2021**
**Total**
**2020**
**Total**
£
£
**£**
**£**
13622
‐10,465
**3157**
12695
4118
**4118**
4220
**0**
0
**0**
0| |**Total**
**7. Investment income**
Central Finance Board
CAF fees
RBS|**17739**
**0**
**‐10,465**
**7274**
**16915**
**Unrestricted**
**Designated**
**Restricted**
**2021**
**Total**
**2020**
**Total**
£
£
**£**
**£**
106
**106**
549
‐97
**‐97**
‐20
1
**1**
14| |**Total**
**8. Other**|**10**
**0**
**10**
**543**
**Unrestricted**
**Restricted**
**2021**
**Total**
**2020**
**Total**
£
£
**£**
**£**
**0**
0
**0**
0
**0**
0
**0**
0
**0**
0| |**Total**|**0**
**‐**
**0**
**0**| ## **9. Tangible Fixed Assets** Cost or valuation |**Insurance Valuation used**
**Building Only**|**Church (non**
**investment)**
**land and**
**buildings**
**£**|**Other non**
**investment land**
**and buildings**
**£**|**Investment**
**properties (land**
**and buildings)**
**£**|**Other fixed**
**assets including**
**motor vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---|---| |**Balance brought forward**|2,703,751||||||2,703,751| |Additions|||||||| |Revaluations(+/‐)|102,418||||||102,418| |Disposals(‐)|||||||| |Transfers *(+/‐)|||||||| |Balance carried forward|2,806,169||||||2,806,169| ## **Accumulated depreciation** Balance brought forward Depreciation charge for year (‐) Revaluations (+/‐) Disposals (‐) Transfers* (+/‐) **Balance carried forward** ## **Net book value** |**Net book value**|||||||| |---|---|---|---|---|---|---|---| |Brought forward|2,703,751|‐|‐|‐|‐||2,703,751| |Carried forward|2,806,169|‐|‐|‐|‐||2,806,169| ## * The "transfers" row is for movements between fixed asset categories. ** Indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also indicate the rate of depreciation: for straight line, depreciation is based on the anticipated life of the asset (in years); for reducing balance, a percentage annual deduction is made each year. **10. Analysis of current assets** |**Debtors and prepayments**
Other debtors
**Total debtors and prepayments**
**Analysis of cash at bank**
Bank balance held in RBS
Bank balance held in NatWest etc (for Pre School)
Bank balance held in CFB
Petty Cash & Int. Orgs. Cash
Pre paid assessments
Accrued income
**Total Cash and Bank**|**This year**
**£**
Nil
10,093
Nil
10,093
3,823
44,026
76,261
117
124,227|**Last year**
**£**| |---|---|---| |||Nil| |||8,807| |||Nil| |||8,807| |||| ||3,823|14,446| ||44,026|40,319| ||76,261|75,112| ||117|304| ||124,227|130,181| ## **11. Analysis of current liabilities and long term creditors** Trade Creditors Other Creditors **Total Current Liabilities** |292||298| |---|---|---| |486||5,307| |778||5,605| ## **Capital commitments and contingent liabilities** At the 31 st August 2021 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2021 **Wilmslow Methodist** ## **Name of Church** ## **12. Detailed analysis of individual fund movements** **Unrestricted Funds** |**Unrestricted Funds**||||||| |---|---|---|---|---|---|---| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing Balance**| |General Fund|68,274|95,283|‐98,657|‐930||63,970| |||||.||| |||||||| |||||||| |||||||| |Totals|68,274|95,283|‐98,657|‐930||63,970| ## **Designated Funds** |**Designated Funds**||||||| |---|---|---|---|---|---|---| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing Balance**| |Major Gifts|2,438|||||2438| |Property|20,462|||830||21,292| |C&F Worker|250|||100||350| |||||||| |||||||| |Totals|23,150|||930||24,081| ## **Restricted Funds** |**Restricted Funds**||||||| |---|---|---|---|---|---|---| |**Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing Balance**| |Benevolent Fund|356|||||356| |Legacies Fund|1,000|||||1000| |Fixed Assets|2,703,751||||102,418|2,806,169| |Internal Orgs|45,576|109,151|‐110,431|||44,297| |||||||| |Totals|2,750,684|109,151|‐110,431||102,418|2,851,822| ## **Endowment Funds** |**Endowment Funds**||||||| |---|---|---|---|---|---|---| |**Restricted Fund Name**|**Opening**
**Balance**|**Income**|**Expenditure**|**Transfers**|**Revaluation**
**gains/losses**|**Closing Balance**| |||||||| |||||||| |||||||| |||||||| |||||||| |Totals||||||| ## Fund purposes ## **See Reserves Policy** **Reasons for transfer between funds** **See Detailed Notes** ## **Wilmslow Church** ## **DECLARATIONS** ## **Treasurer** I confirm that I have prepared the accounts from the records of the Church and that they include all funds under the control of the Church Council. Signature of Treasurer _**W Deverell**_ Date _**30-Oct-21**_ Name W A R Deverell Address 12 Thorngrove Hill WILMSLOW SK9 1DF **Presentation to the Church Council Meeting for approval.** I confirm that the Accounts were, presented to the Church Council Meeting on and were approved. Signature of the Chair of the meeting Name of the Chair of the meeting Date ## **Independent Examiner’s Report to the Trustees of the** ## **Wilmslow Methodist Church** I report on the Church Accounts for the year ended 31[st] August 2021 ## **Respective responsibilities of Trustees and Examiner** The Church's trustees are responsible for the preparation of the accounts. The Church's Trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011(the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act 2011; - to follow the procedures laid down in the general Directions given by the Charity Commission under Section - 145(5)(b) of the Charities act; and - to state whether particular matters have come to my attention. ## **Wilmslow Church** ## **Basis of Independent Examiner’s Report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s Statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 130 of the Charities Act 2011. - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name Peter de la Wyche Signature _**Peter de la Wyche**_ Relevant Professional qualification or body FCA Address 16 Lindow Fold Drive WILMSLOW SK9 6DT Date _**30-Oct-21**_ ## **RESERVES POLICY** ## **Report on behalf of** ## **WILMSLOW Methodist Church** ## **(*Church Council/** ~~**Circuit Meeting/District)**~~ ## **To** ## **BRAMHALL AND WYTHENSHAWE** ## **(*Circuit Meeting/** ~~**District/Resourcing Mission Office)**~~ We submit our annual report in accordance with the requirements of the Methodist Conference and the Charities SORP. - (I) The trustees have established their mission aims taking into account all of the resources available in terms of people, property and money - (ii) Mission initiatives/projects have been costed or estimates made of projected future costs which take into account the needs of the buildings and the requirements of the Quinquennial Inspection Report/s - (iii) We have agreed a Reserves Policy which is set out overleaf and is recorded in the trustees’ minutes and our Annual Report - (iv) We recognise the need to be accountable as charity trustees for all the money which comes into our hands and will provide further information as required by the Circuit/District/Connexion - (v) Our Report is attached overleaf - please delete as appropriate ## To be completed by Receiving Body **----- Start of picture text -----**
The BRAMHALL AND WYTHENSHAWE
* Circuit Meetin g/District/Resourcing Mission Office received the RESERVES POLICY of
WILMSLOW Methodist Church
* Church Council/ Circuit Meeting/District
Policy accepted and acknowledgement sent to the trustees YES /NO
Policy noted and the following enquiries made of the trustees
Responses received and any further action taken
*Circuit/ District/Resourcing Mission Office
Signatures ……………………………………. ……………………………………. Date…………
* Please delete as appropriate
**----- End of picture text -----**
## **RESERVES POLICY** of **WILMSLOW Methodist Church** ## **(*Church Council/** ~~**Circuit Meeting/District)**~~ |1.
**General Funds**held at Y/E 31/08/21|**£63,970**| |---|---| ||| |2.
**Restricted and Designated Funds**held at Y/E 31/08/21|**£25,437 **| ||| |3.
**Endowment Funds**held at Y/E 31/08/21|£**0**| The Reserve Funds held by the Church are set out below. The Funds are described as Unrestricted where they can be used for any Church purpose, designated where the Church Council has determined they should be applied for a particular purpose or Restricted where the use of the funds is proscribed by some form of legally binding rules. The level of individual Reserves and of the total Reserves held is monitored by the Finance Committee on an ongoing basis. The Finance Committee seeks to ensure that adequate but not excessive Reserves are held for the anticipated needs of the Church. They then make recommendations from their review to the Church Council which determines any actions to be taken as a result. ## 4. **General Fund** (Unrestricted) The General Fund comprises the accumulated surpluses and deficits on our normal income and expenditure. We aim to hold around four months’ average expenditure (about £30,000) to allow for variations in cash flows and the risk of loss of short-term letting income from church rooms. At the year end the balance was **£** 63,970. ## 5. **Benevolent Fund** (Restricted) The Benevolent Fund is held to allow the Minister to make small payments to needy persons who approach the Church for urgent assistance. We aim to hold around £100 in this fund. At the year end the balance was £356. There was no activity on this fund during the year. ## 6. **Property Fund** (Designated) The Property Fund is held to provide for major repair and refurbishment expenditure for the building. We aim to hold £20,000 in this fund to ensure such work can be undertaken promptly. At the year end the balance was £21,292 following a donation of £820. Where relevant costs arise, we seek to utilize other restricted funds first to maximize the funds available for designated or unrestricted purposes within the Church Council’s control. If required, this Fund would be topped up by either special fundraising activity or a transfer from the General Fund. There was no activity on this fund during the year. ## 7. **Legacies** (Restricted) The Legacy Fund comprises bequests to the Church whose use is determined by either Methodist Church Model Trust rules or by the terms of the Will. We seek to utilize these funds for major one-off expenditure such as the purchase of expensive equipment for use in the building. By its nature there is no target level for this fund. The fund currently holds £1,000. There was no activity on this fund during the year. ## 8. **Major Gifts** (Designated) The Major Gift Fund comprises significant one-off gifts to the Church where it is felt appropriate to hold them outside the General Fund and utilize them for significant one-off expenditures, including support for emergency appeals. By its nature there is no target level for this fund. The fund currently holds £2,438. There was no activity on this fund during the year. 9. **Children and Family Work** (Designated) This fund was opened in September 2019 by the donation of £250 to support work with children and families. There was no activity on this fund during the year other than a further £100 donation. 10. **Internal Organisations** (Restricted) This money comprises all the reserves of Internal Organisations. These reserves are small except for Pre-School. At year end the total was 44,297 of which £ 44,073 related to the Pre-School and. and £224 to Lunch Club. The Pre-school balance is approximately six months’ operational costs 11 Land and Buildings Reserve - The Church building is included in the annual Church Accounts as an asset at its insurance valuation. This reserve matches that valuation and changes over time as the insurance valuation changes. It is a restricted fund and, in the event the building was ever sold, the proceeds would revert to The Connexion and not be part of the individual Church funds. ## This Reserves Policy has been approved by ## **WILMSLOW Methodist Church** ## **(*Church Council/** ~~**Circuit Meeting/District**~~ **)** |Treasurer|Trustee| |---|---| |Full name
**William A R Deverell**|Full Name| |Signature
**_W. Deverell_**|Signature|