## **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** b. Any charitable purpose for the time being of any **of the charity set out in** connexional, district, circuit, local or other organisation **its governing document** 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. |**Summary of the main**
**activities undertaken**
**for the public benefit in**
**relation to these**
**objects (include within**
**this section the**
**statutory declaration**
**that trustees have had**
**regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|**Summary of the main**
**activities undertaken**
**for the public benefit in**
**relation to these**
**objects (include within**
**this section the**
**statutory declaration**
**that trustees have had**
**regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|| |---|---|---| ||**Summary of the main**
**activities undertaken**
**for the public benefit in**
**relation to these**
**objects (include within**
**this section the**
**statutory declaration**
**that trustees have had**
**regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|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 to challenge injustice.
d. The Church exists to make more followers of Jesus
Christ.
2] Charity Commission guidance on public benefit and in
particular specific guidance on charities for the advancement
of religion.
In particular, we try to enable people to practice their faith
through the provision of worship, bible study and prayer. We
endeavour to provide pastoral care both to our church
members and to the wider community. We work to serve our
local community through the availability of our premises for
use by local groups. We also support local charities,
international charities and worldwide disaster areas.
**During the period 1 September 2022 to 31 August 2023**
**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 You **may choose** to Trustees are grateful to all church members who work include further tirelessly in many capacities to ensure that the church is run statements, where well, and its buildings are kept in good repair. The Trustees relevant, about: would also like to thank those church members who give  freely of their time so that the church can continue to serve policy on grant making the local community. These volunteers are too many to mention by name, but their contribution is essential to the  policy programme ministry of the church and much valued. related investment - contribution made by The Trustees welcomed Rev Ian Smart as their new minister volunteers. in charge from 1[st] September 2022. They wish to record their gratitude to the Leadership Team for their continuing work during this period. 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, is available , 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. . 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 continues to be such a vital role to those who are permanently housebound or suffering from illness. 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. 2) Worship & Study From September 2022, worship continued as follows: a weekly 10.30 am Sunday worship, a monthly 9am _Contemplative Communion_ and evening _Mindful Church_ , as well as a quarterly _Café Church_ and _All Age_ services. Some All Age services were Parade services involving the Church Scout and Guide groups. Once a month the morning service is a combined one sharing with St Mary’s Handforth and Styal with the rotating location. The service in Wimslow continues to be lived streamed providing vital spiritual encouragement and contact with those unable to worship in the building. Opportunities for adult study were provided by Christine Goddard (Church Comm. Support Worker) and Rev Ian Smart as follows: _Mindfulness & Christian Spirituality_ courses exploring contemporary mindfulness, alongside the ancient Christian contemplative tradition; an ecumenical Advent and Lent book study and group meetings. The _Daily Bread WhatsApp_ bible study group provides an option for personal home study of the same Advent & Lent topics. Once a month on a Sunday evening Rev Ian Smart leads a Bible study with cake group in the church. There is also a _Reading group_ that meets in members’ homes once a month, studying books recommended by the group. The group has recently contributed to the new _Bag-a-Book_ re-cycled books display in the Coffee Lounge which provides donations to our Charity of the Month. ## 3) Witness Our Family and Outreach work continues to spread in the community, under the able leadership of Emma Coe (Family Outreach Worker). Volunteers help Emma to run regular weekly groups, such as _Songs & Rhymes and Tiddlywinks._ In addition, a programme of family friendly events was offered during term-time, including _SK Club_ , celebrating the main Christian festivals and occasional film club sessions. Just before Easter we were able to have the Knitted bible displayed in the church which drew the church and wider communities into the building. Emma also regularly leads school assemblies for Key Stage 2 (juniors) at Lacey Green School once a term and for the whole school at the major Christian Festivals. 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 premature babies and chicks for Francis house children’s hospice. The outdoor display boards were part of the Wilmslow in Bloom entry on the theme of new beginnings. Flowers were knitted and pompoms made for that display. The _InTogether_ group continued to provide hospitality, activities, and a safe space for those living with dementia. Added to that, we have connected to many more people through our live-streamed Services*, Facebook and church website (* see 2. Worship and Study above). Sadly, the on-site Preschool closed after 57 years. There were issues with staffing, having an economic number of children and hours of opening. This facility had given vast numbers of local children a strong start in play and education including a link to a local church. Throughout the year, the church makes regular contributions to a variety of local and national charities, through members’ giving, special services and coffee lounge proceeds. ## **REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2023** ## **Wilmslow Methodist Church** **----- Start of picture text -----**
Registered Charity - Registration number (if applicable) 1129459
Circuit No 19/15
Minister Reverend Ian Smart
Church Stewards
ChurchTreasurer Mr Bill Deverell
**----- End of picture text -----**
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2023** |**Notes to**
**the**
**accounts**
**Income**
1 Offerings
2 Donations and legacies
3 Gift aid
4 Interest and investment income
5 Lettings
6 Internal organisations
7 Other charitable income
8**Total income**
**Expenditure**
9 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**
**2022-23**
£
£
£
£
£
61,634
**61,634**
665
**665**
14,177
**14,177**
2,112
**2,112**
22,506
10,200
-
**12,306**
91,954
**91,954**
5,435
**5,435**
**106,528**
**-**
**81,754**
**-**
**188,282**
51,334
**51,334**
-
**-**
11,726
**11,726**
14,491
**14,491**
-
**-**
**-**
29,614
**29,614**
116,619
**116,619**
**107,165**
**-**
**116,619**
**-**
**223,784**
**-**
**-**
**637**
**-**
**-**
**34,865**
**-**
**-**
**35,502**
**-**
**-**
151,531
**151,531**
**637**
**-**
**-**
**116,666**
**-**
**116,029**
53,650
24,521
3,199,887
**3,278,058**
**53,013**
**24,521**
**3,316,553**
**-**
**3,394,087**|**Total**
**2021-22**
**59,853**
**15,681**
**13,614**
**159**
**11,720**
**123,809**
**4,227**
**229,063**
**54,036**
**21,777**
**10,771**
**35,751**
**119,375**
**241,709**
**12,647**
**-**
**350,831**
**338,184**
**2,939,873**
**3,278,056**| |---|---|---| ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2022** |**Notes to**|**General**|**Designated**||||| |---|---|---|---|---|---|---| |**the**|**Fund**|**Funds**||||| |**account**|**(Unrestricted**|**(unrestricted**|**Restricted**||**Endowment**|
**Total**| |**s**|**)**|**)**|**Funds**||**Funds**|**2021-22**| ||£|£|£||£|£| |**Income**||||||| |1 Offerings|59,853|||||**59,853**| |2 Donations and legacies|15,681|||||**15,681**| |3 Gift aid|13,614|||||**13,614**| |4 Interest and investment income|159|||||**159**| |5 Lettings|21,920|-|10,200
|||**11,720**| |6 Internal organisations|||123,809|||**123,809**| |7 Other charitable income|4,227|||||**4,227**| |8**Total income**|**115,454**|**-**|**113,609**||**-**|**229,063**| |**Expenditure**||||||| |9 Circuit assessment or share|54,036|||||**54,036**| |10 Grants and donations|10,001|||||**10,001**| |11 Property maintenance|21,777|||||**21,777**| |12 Insurance,utilities etc|10,771|||||**10,771**| |13 Depreciation|-|||||**-**| |14 Office expenses|802|||||**802**| |15 Other expenditure|24,948|||||**24,948**| |16 Internal organisations|||119,376|||**119,376**| |17**Total charitable expenditure**|**122,334**|**-**|**119,376**||**-**|**241,710**| |18 Gains/(losses) on monetary investments||||||**-**| |19 Gains/(losses) on investment properties||||||**-**| |20**Net income/(expenditure)**|**6,880**
**-**|**-**
**-**||**5,767**
|**-**|**12,647**
**-**| |21 Transfers between funds|3,440
-|440||3,000||**-**| |22 Other gains/(losses)|||350,832|||**350,832**| |23**Net movement in funds**|**10,320**
**-**|**440**|**348,065**||**-**|**338,185**| |24 Total funds brought forward|63,970|24,081|2,851,822||-|**2,939,873**| |**25 Total funds carried forward**|**53,650**|**24,521**|**3,199,887**||**-**|**3,278,058**| **----- Start of picture text -----**
Balance Sheet as at 31 August 2023
General Fund Designated Restricted Endowment Totals 2023 Totals 2022
(Unrestricted) Funds Funds Funds
Notes to the (Unrestricted)
Accounts £ £ £ £ £ £
Fixed Assets
Church building and other property 1 3,308,531 3,308,531 3,157,000
Investment properties 0
Investments 0
Total fixed assets 0 0 3,308,531 0 3,308,531 3,157,000
Current Assets
Debtors and prepayments 2 7,420 7,420 7,506
Other 0 38,530
Investments with TMCP 0
Central Finance Board Deposits 35,078 24,521 4,356 63,955 70,126
Cash at Bank and in hand 10,872 3,666 14,538 5,431
Total current assets 53,370 24,521 8,022 0 85,913 121,593
Current liabilities
Creditors (due in under 1 year) 3 357 357 536
Grants payable within 2022-23 0 0
Total current liabilities 357 0 0 0 357 536
Net current assets/liabilities 53,013 24,521 8,022 0 85,556 121,057
Total assets less current liabilities
53,013 24,521 3,316,553 0 3,394,087 3,278,057
Long term liabilities
(due after more than one year)
Grants payable after 2022-23 0
Loans to the Church 0
0
Net assets 53,013 24,521 3,316,553 0 3,394,087 3,278,057
Funds of the Church
General Fund (Unrestricted) 5 53,013 53,013 53,649
Designated Funds (Unrestricted) 5 24,521 24,521 24,521
Total Unrestricted Funds 77,534 78,170
Restricted Funds 5 3,316,553 3,316,553 3,199,887
Endowment Funds 0 0
Total Funds 53,013 24,521 3,316,553 0 3,394,087 3,278,056
**----- End of picture text -----**
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** ## **Investment Properties** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. 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 include outstandings relating to utilities, telephones, etc in August. ## **1. Tangible Fixed Assets** Cost or valuation **----- Start of picture text -----**
Church (non investment)
Building at insurance valuation land and buildings
£
Balance brought forward 3,157,000
Additions
Revaluations (+/-) 151,531
Disposals (-)
Transfers (+/-)
Balance carried forward 3,308,531
Accumulated depreciation
Balance brought forward 0
Depreciation charge for year (-)
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 0
Net book value
Brought forward 3,157,000
Carried forward 3,308,531
**----- End of picture text -----**
|**Name of Church**
**Wilmslow Methodist**
**This year**
**Debtors and prepayments**
**£**
Pre paid assessments
Nil
Accrued income
7,420
Other debtors
Nil
**Total debtors and prepayments**
7,420
Trade Creditors
0
Other Creditors
357
**Total Current Liabilities**
357
**2. Analysis of current assets**
**3. Analysis of current liabilities and long term creditors**|**Last year**
**£**
Nil
7,506
Nil
7,506
536
536| |---|---| ## **4. Capital commitments and contingent liabilities** At the 31 st August 2022 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2022 ## **Name of Church Wilmslow Methodist** ## **5. Detailed analysis of individual fund movements** ## **Unrestricted Funds** **----- Start of picture text -----**
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
General Fund 53,649 106,528 -107,165 53,012
Designated Funds
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
Major Gifts 2,838 0 0 2,838
Property 21,332 0 0 21,332
C&F Worker 350 0 0 350
Totals 24,521 0 0 0 0 24,521
**----- End of picture text -----**
## **Restricted Funds** **----- Start of picture text -----**
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
Benevolent Fund 356 0 0 356
Legacies Fund 4,000 0 0 4,000
Fixed Assets 3,157,000 0 0 151,531 3,308,531
Internal Organisations 38,531 81,754 -116,619 3,666
Totals 3,199,887 81,754 -116,619 0 151,531 3,316,553
**----- End of picture text -----**
Fund purposes **See Reserves Policy** ## **Wilmslow Methodist 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. **----- Start of picture text -----**
Signature of Treasurer Date
Name W A R Deverell
Address
12 Thorngrove Hill
WILMSLOW
SK9 1DF
**----- End of picture text -----**
## **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 2022 ## **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 ## **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; and - to prepare accounts which accord with the accounting records and comply with the accounting 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. **----- Start of picture text -----**
Name Peter de la Wyche
Signature
Relevant Professional FCA
qualification or body
Address 16 Lindow Fold Drive
WILMSLOW
SK9 6DT
Date
**----- End of picture text -----**
## **REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2023** ## **Wilmslow Methodist Church** **----- Start of picture text -----**
Registered Charity - Registration number (if applicable) 1129459
Circuit No 19/15
Minister Reverend Ian Smart
Church Stewards
ChurchTreasurer Mr Bill Deverell
**----- End of picture text -----**
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2023** |**Notes to**
**the**
**accounts**
**Income**
1 Offerings
2 Donations and legacies
3 Gift aid
4 Interest and investment income
5 Lettings
6 Internal organisations
7 Other charitable income
8**Total income**
**Expenditure**
9 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**
**2022-23**
£
£
£
£
£
61,634
**61,634**
665
**665**
14,177
**14,177**
2,112
**2,112**
22,506
10,200
-
**12,306**
91,954
**91,954**
5,435
**5,435**
**106,528**
**-**
**81,754**
**-**
**188,282**
51,334
**51,334**
-
**-**
11,726
**11,726**
14,491
**14,491**
-
**-**
**-**
29,614
**29,614**
116,619
**116,619**
**107,165**
**-**
**116,619**
**-**
**223,784**
**-**
**-**
**637**
**-**
**-**
**34,865**
**-**
**-**
**35,502**
**-**
**-**
151,531
**151,531**
**637**
**-**
**-**
**116,666**
**-**
**116,029**
53,650
24,521
3,199,887
**3,278,058**
**53,013**
**24,521**
**3,316,553**
**-**
**3,394,087**|**Total**
**2021-22**
**59,853**
**15,681**
**13,614**
**159**
**11,720**
**123,809**
**4,227**
**229,063**
**54,036**
**21,777**
**10,771**
**35,751**
**119,375**
**241,709**
**12,647**
**-**
**350,831**
**338,184**
**2,939,873**
**3,278,056**| |---|---|---| ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2022** |**Notes to**|**General**|**Designated**||||| |---|---|---|---|---|---|---| |**the**|**Fund**|**Funds**||||| |**account**|**(Unrestricted**|**(unrestricted**|**Restricted**||**Endowment**|
**Total**| |**s**|**)**|**)**|**Funds**||**Funds**|**2021-22**| ||£|£|£||£|£| |**Income**||||||| |1 Offerings|59,853|||||**59,853**| |2 Donations and legacies|15,681|||||**15,681**| |3 Gift aid|13,614|||||**13,614**| |4 Interest and investment income|159|||||**159**| |5 Lettings|21,920|-|10,200
|||**11,720**| |6 Internal organisations|||123,809|||**123,809**| |7 Other charitable income|4,227|||||**4,227**| |8**Total income**|**115,454**|**-**|**113,609**||**-**|**229,063**| |**Expenditure**||||||| |9 Circuit assessment or share|54,036|||||**54,036**| |10 Grants and donations|10,001|||||**10,001**| |11 Property maintenance|21,777|||||**21,777**| |12 Insurance,utilities etc|10,771|||||**10,771**| |13 Depreciation|-|||||**-**| |14 Office expenses|802|||||**802**| |15 Other expenditure|24,948|||||**24,948**| |16 Internal organisations|||119,376|||**119,376**| |17**Total charitable expenditure**|**122,334**|**-**|**119,376**||**-**|**241,710**| |18 Gains/(losses) on monetary investments||||||**-**| |19 Gains/(losses) on investment properties||||||**-**| |20**Net income/(expenditure)**|**6,880**
**-**|**-**
**-**||**5,767**
|**-**|**12,647**
**-**| |21 Transfers between funds|3,440
-|440||3,000||**-**| |22 Other gains/(losses)|||350,832|||**350,832**| |23**Net movement in funds**|**10,320**
**-**|**440**|**348,065**||**-**|**338,185**| |24 Total funds brought forward|63,970|24,081|2,851,822||-|**2,939,873**| |**25 Total funds carried forward**|**53,650**|**24,521**|**3,199,887**||**-**|**3,278,058**| **----- Start of picture text -----**
Balance Sheet as at 31 August 2023
General Fund Designated Restricted Endowment Totals 2023 Totals 2022
(Unrestricted) Funds Funds Funds
Notes to the (Unrestricted)
Accounts £ £ £ £ £ £
Fixed Assets
Church building and other property 1 3,308,531 3,308,531 3,157,000
Investment properties 0
Investments 0
Total fixed assets 0 0 3,308,531 0 3,308,531 3,157,000
Current Assets
Debtors and prepayments 2 7,420 7,420 7,506
Other 0 38,530
Investments with TMCP 0
Central Finance Board Deposits 35,078 24,521 4,356 63,955 70,126
Cash at Bank and in hand 10,872 3,666 14,538 5,431
Total current assets 53,370 24,521 8,022 0 85,913 121,593
Current liabilities
Creditors (due in under 1 year) 3 357 357 536
Grants payable within 2022-23 0 0
Total current liabilities 357 0 0 0 357 536
Net current assets/liabilities 53,013 24,521 8,022 0 85,556 121,057
Total assets less current liabilities
53,013 24,521 3,316,553 0 3,394,087 3,278,057
Long term liabilities
(due after more than one year)
Grants payable after 2022-23 0
Loans to the Church 0
0
Net assets 53,013 24,521 3,316,553 0 3,394,087 3,278,057
Funds of the Church
General Fund (Unrestricted) 5 53,013 53,013 53,649
Designated Funds (Unrestricted) 5 24,521 24,521 24,521
Total Unrestricted Funds 77,534 78,170
Restricted Funds 5 3,316,553 3,316,553 3,199,887
Endowment Funds 0 0
Total Funds 53,013 24,521 3,316,553 0 3,394,087 3,278,056
**----- End of picture text -----**
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** ## **Investment Properties** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. 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 include outstandings relating to utilities, telephones, etc in August. ## **1. Tangible Fixed Assets** Cost or valuation **----- Start of picture text -----**
Church (non investment)
Building at insurance valuation land and buildings
£
Balance brought forward 3,157,000
Additions
Revaluations (+/-) 151,531
Disposals (-)
Transfers (+/-)
Balance carried forward 3,308,531
Accumulated depreciation
Balance brought forward 0
Depreciation charge for year (-)
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 0
Net book value
Brought forward 3,157,000
Carried forward 3,308,531
**----- End of picture text -----**
|**Name of Church**
**Wilmslow Methodist**
**This year**
**Debtors and prepayments**
**£**
Pre paid assessments
Nil
Accrued income
7,420
Other debtors
Nil
**Total debtors and prepayments**
7,420
Trade Creditors
0
Other Creditors
357
**Total Current Liabilities**
357
**2. Analysis of current assets**
**3. Analysis of current liabilities and long term creditors**|**Last year**
**£**
Nil
7,506
Nil
7,506
536
536| |---|---| ## **4. Capital commitments and contingent liabilities** At the 31 st August 2022 the Church has no capital commitments. No Contingent liabilities were identified at 31st August 2022 ## **Name of Church Wilmslow Methodist** ## **5. Detailed analysis of individual fund movements** ## **Unrestricted Funds** **----- Start of picture text -----**
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
General Fund 53,649 106,528 -107,165 53,012
Designated Funds
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
Major Gifts 2,838 0 0 2,838
Property 21,332 0 0 21,332
C&F Worker 350 0 0 350
Totals 24,521 0 0 0 0 24,521
**----- End of picture text -----**
## **Restricted Funds** **----- Start of picture text -----**
Fund Name Opening Income Expenditu Transfers Revaluation Closing
Balance re gains/losses Balance
Benevolent Fund 356 0 0 356
Legacies Fund 4,000 0 0 4,000
Fixed Assets 3,157,000 0 0 151,531 3,308,531
Internal Organisations 38,531 81,754 -116,619 3,666
Totals 3,199,887 81,754 -116,619 0 151,531 3,316,553
**----- End of picture text -----**
Fund purposes **See Reserves Policy** ## **Wilmslow Methodist 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. **----- Start of picture text -----**
Signature of Treasurer Date
Name W A R Deverell
Address
12 Thorngrove Hill
WILMSLOW
SK9 1DF
**----- End of picture text -----**
## **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 2022 ## **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 ## **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; and - to prepare accounts which accord with the accounting records and comply with the accounting 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. **----- Start of picture text -----**
Name Peter de la Wyche
Signature
Relevant Professional FCA
qualification or body
Address 16 Lindow Fold Drive
WILMSLOW
SK9 6DT
Date
**----- End of picture text -----**