2022-08-31-accounts

Brighouse Central Methodist Church

Trustees’ Annual Report and Financial Statements

31st August 2022

Commercial Street Brighouse West Yorkshire HD6 1AQ Registered Charity No. 1129462

Contents

Our Calling	2
Our Work	3
Review of Activities 2021-22	5
Our Plans for the Future	7
Financial Review	8
Governance Information	10
Organisational Policies	11
Declarations	12
Independent Examiner’s Report	13
Statement of Financial Activities	14
Balance Sheet	15
Notes to the Financial Statements	16 - 26

1 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Our Calling

Our statement of call is based upon Central’s core belief from Mark 12: 28-31

• “Love the Lord your God with your passion, prayer, intelligence and energy – and love others as you love yourself”.

A Church which gathers to worship and scatters for mission, where Christ is central.

Who are we?

Central is a Methodist Church that welcomes all, worships passionately, challenges the status quo, and seeks to transform the world through God's love. Central is innovative and pioneering in its efforts to be a place of positive change within ourselves, within our community, and within our denomination. Central is a Christian community whose members are motivated by their faith to use their resources, including time and premises, to apply the values of the gospel through worship and service.

Our Mission

Central's mission is based on its statement of call to deepen faith through worship and challenging study, to create an engaged community through inclusiveness and caring, and to transform the world through active service and prophetic leadership.

Our Vision

The vision of Central is to reach more people, touch more lives locally and globally, and continue growing and building our resources in order to be a catalyst for change and possibility by responding to God's call.

Our Worship Objective

Central's objective in worship is to be welcoming to all; to provide spiritual guidance, acceptance, inspiration and support to all; to be a place where we can tell our stories and listen to God; and to offer uplifting and intelligent worship.

We seek to develop and broaden our worshipping experience using the talents, gifts and skills of God’s people in this place.

Our Outreach Strategy:

➢To welcome ALL regardless of race, colour, national origin, gender, sexual orientation, marital or economic status, age, physical or mental condition

➢To reach the non-­­church goers (through sharing community events and offering non-traditional worship at untraditional times)

➢To reach the spiritually hungry, regardless of background

➢To carry on mission-focused ministries to serve our neighbourhood and the global community

➢To help our own members and regular attendees grow in their faith and involvement at Central

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

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Our Work

The Methodist Church reminds us that “Church” can be wherever we gather or scatter, conscious of our calling as disciples of Jesus. We already knew this, but lockdown brought it into sharp focus. There was a great desire to “return to normal” but that was not practically possible or missionally necessary at the time. Our task at that time was to consider what use of our buildings and what pattern of worship would best serve the discipleship of our people and the needs of our local community.

We have had to be creative and remain open-minded to new ideas and approaches.

This report will highlight changes we have made and the small steps that have been embraced to find our way back to some sort of normality as we enter the post Covid stage.

We are once again looking to support:

Families

We are aiming to build upon our work with families in the Brighouse area. Our Children & Families Worker launched a Toddler session on a Tuesday morning called ‘Small World Play’. This gives young children the chance of roleplay by being a person they may see in the community e.g. Hairdresser, Optician, Police Officer, Shopkeeper etc. This has been widely embraced by families in the community.

Sunday morning worship has welcomed children back. Our Junior Church coordinator has made up activity bags which the children have access to at the back of church.

Music

Although the Music Academy no longer runs lessons at Central there is still a wealth of talent. The Worship Band work closely together to lead music in worship and have played outside the building on local community event days. New members have been welcomed into the band.

Community

Brighouse Central was approached by local MP Craig Whittaker to host a Pensioners Fair. This proved to be a popular and busy event with various stalls advertising different services to which pensioners could obtain information from. We also provided refreshments.

Support

Friday lunches have been invaluable for people who are homeless, hungry or lonely. Since starting this service again numbers have been quite low but there are initiatives as to how we can build this up again.

It is important to the members of Brighouse Central to hold that vision of playing our part in the transformation of society by sharing the gifts we have been given - and sharing a smile!

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Review of 2021-22

Church Life:

• Sunday morning services are still being streamed live on Facebook. Better cameras and equipment have helped us overcome some of the issues we had, particularly with the sound quality. Towards the end of the year, we were able to run longer ‘in person’ services and invite other preachers into the pulpit. The Worship Band continued to lead our music along with occasional contributions from a small number of the choir.

• The weekly ‘Time for God’ slot on Friday mornings has continued on Facebook. This short meditative service continues to be part of our weekly worship and is a welcome time of reflection for many. Thanks go to the ministers and local preachers who prepare and deliver these meditations.

• Jodi, our Children & Families Worker continued to engage with the older children and young people, usually midweek through Facebook.

• Junior Church have continued to be part of our church family every Sunday morning being ably led by our Junior Church coordinator.

• House Groups and Prayer Groups have continued to meet through the ‘Zoom’ platform. This seems to be meeting the needs of those wishing to engage in these activities and for the time being at least, will continue in this way.

• The weekly notice sheet has continued to be distributed by email, or by hand for those who cannot access it on line.

• Pastoral visitors play an important role within our church community. Their diligence and caring support has meant that each church member and adherent has received regular visits. They have been the link for each person to be part of our church family as a whole. Each Pastoral Visitor offers a monthly Prayer Card to each person on their list.

• The Church Family Weekend was once again held in Scarborough. This weekend, held in January 2022, was the first one post Covid. Those who attended were able to share fun and fellowship together. The children enjoyed flying kites on the beach.

• Brighouse Central has always tried to reach out to the wider community in Brighouse. This was difficult during Lockdown but post Covid we have made our Worship Centre available on some important days we felt needed to be marked.

• Ukraine. When the war started in Ukraine we opened the Worship Centre for private prayer. Children from local Primary schools were invited to write prayers and a vigil was held on the grass outside church for which one school choir came along to sing.

• Queen’s Platinum Jubilee. Window displays in the Worship Centre depicted floral tributes and memorabilia of the Queen’s 70 year reign. The space was open to the public for quiet prayer and contemplation and appreciated by many.

• Queen Elizabeth’s funeral. Those who didn’t wish to spend this occasion on their own were invited to share the time together and watch the service together in the Worship Centre.

• Community Weekend. Engaging in a Brighouse Community weekend has always been an important part of our mission. Sharing in this occasion in June 2022 meant we were able to offer refreshments and children’s lunch boxes to all visitors and our worship centre was open to ‘Soul Space’.

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 4 Registered Charity No1129462

People:

• Rev Dr Mark Cheetham, minister at Brighouse Central since 2014, ended his appointment as minister in the Calderdale Circuit in August 2022. His final service at the end of July gave us, the members and friends, an opportunity to thank him for the continuous time and effort he put into encouraging us to move forward and find new visions. We wish Mark and his family well as he moves into a new appointment in Salisbury. We welcomed our new minister, Rev Vicky Atkins, in September 2022.

• Jodi Paige-Hurst has worked as our Children & Families Worker since 2018. Sadly her contract came to an end in August 2022 as further funding for this role was not available. As well as working with children and young people from Central her extended role in the community was a vital part of her work. She had launched a role play group for pre-school children known as ‘Small World Play’. This was run on Tuesday mornings and proved very popular. She also managed to achieve funding to run an Autism Group on Sunday afternoons. We also wish Jodi every blessing in her new venture and thank her for the work she has undertaken at Central over the past four years.

• Rebecca Snow is our dedicated and very committed Food Bank Manager. She organises rotas, liaises with community food providers and seeks funding through grants and fundraising activities for this important work. Along with her many helpers she has been very busy throughout and after the pandemic in providing food parcels for the most vulnerable.

• Two new interns were appointed in 2021. Robbie Freeman became a Worship Intern encompassing music and as well as writing new Christian songs he was involved in helping to plan Sunday morning worship. He would quite often lead prayers and share his thoughts on a Bible reading. He would also give a children’s address on occasions. Robbie has now taken on the role of leading the Worship Band. Rebecca Snow became a Ministries Intern which linked to her work with the Food Bank. Although Rebecca has had links with Brighouse Central Church she was not a worshipper. During lockdown she came to Faith and was baptised, making a commitment to become a member of the Methodist Church. Her work with Brighouse Food Bank continues.

• Brighouse Central was fortunate to have three young people take part in the ONE Opportunity Programme run by the Yorkshire West District of the Methodist Church. The scheme is designed to encourage, recognise and reward participation of young people within the District in the Church’s life and Mission. They were each assigned a mentor and did work for our church. Leah became a fundraiser, raising money through different events to re-decorate the Church Hall. Lucy was interested in researching the history of Methodism and produced an interesting booklet which she launched at an event. She was keen to set up small groups where young and old could interact together, the older generation sharing their experiences with the younger generation. Adam was keen to improve his communication skills and offered IT help in various areas. They were able to share weekends away with other young people in the District who had embarked on the same programme in different churches. They were each presented with a certificate when they completed their course.

• The Calderdale Methodist Circuit have employed a Lay Pastor to work alongside Rev Vicky, who has responsibility for Stones Methodist Church situated in the Upper Valley and our own church here in Brighouse. Laura Braime is a huge support and is involved in much of our church life. She is constantly looking at new ways of supporting those in our local community.

• Once again we have been reminded that our life on earth is but for a short time. We give thanks for those we have lost but loved, giving thanks for their earthly life and entrusting them into God’s loving care. A Book of Remembrance is kept reminding us of all who have been connected to our church and where we can remember them with love.

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Stewards & Leadership Teams:

• The team of Church Stewards continued to support Rev Mark and the Church as a whole through their oversight, administration, stewardship and many hours of voluntary time to ensure the church runs smoothly. They are always ready to listen to concerns and ideas from the church family and will try to help wherever possible.

• The Stewards Team meet every month to discuss important issues in church leadership.

• Pippa Lipton has become a valuable member of the Stewards Team. Richard Holmes, a former church steward, has given invaluable help and input into meetings as well as taking his turn on the stewards rota. He has now stepped back. Lucy Yates (Junior Steward) turned 18 and is planning her further education at University. She no longer qualifies as Junior Steward but we hope the experience she has gained in this role will be of benefit in future years.

• I myself (Susan Yates) completed my 6 years as church steward in August 2022. I thank my colleagues for their help and support, particularly over the past 2 years. We have a good team of six stewards on hand as we move forward into the next year.

• The Stewards are part of the Leadership Team which consisted of the following roles over the last year; Minister; appointed Stewards; Church Treasurer; Pastoral Secretary; Junior Church Team Representative; Worship Consultation Representative; Associate Pastor Children & Families; Property Team Representative; Former Senior Steward; Interns; Lay Pastor. This is an important decision­making Team who refer relevant matters to Church Council for decisions to be ratified. Leadership Team meetings are held every alternate month to Stewards meetings.

Church Premises:

• Many difficult decisions have constantly had to be made regarding the proposed re-development of our premises. The original scheme proved too expensive to proceed with and so a modified second scheme was proposed. Unfortunately, the continuity of rising costs in all areas of building work alongside the withdrawal of some external grants has meant that once again any significant building work has been put on hold.

• Conversations are being had into the completion of roofing works outstanding from the Quinquennial Report undertaken in 2018.

• The church trustees are kept up to date with changing plans and situations and have to give their approval for any decisions necessary to move forward.

• The Circuit Property and Finance Group are kept up to date with the current situation and regular meetings are held between representatives from the Circuit’s Property & Finance group and Brighouse Central.

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Our Future Plans

• Brighouse Central is at a crossroads in terms of its future development. The hopes and dreams we had, for a functional building being used to accommodate community groups and provide a hub for the town of Brighouse, have sadly not been realised. The church continues to move forward in other ways and remains committed to engaging with the local community. It is still hoped that access into the building can be improved and toilets for the disabled can be improved. The remaining roof works will be completed in the next year.

• Brighouse Central is keen to help people engage again in conversation and in social gatherings. In March 2022 Saturday Coffee mornings were reinstated under the heading ‘Coffee & Chat. It was felt that the effect the Pandemic had on people’s well-being needed to be addressed. It has become a social activity where people feel comfortable to enjoy being together over a hot drink and piece of homemade cake. We have been pleased to welcome visitors from the town.

• We have been pleased to welcome the Fellowship International church to share our building. They hold their own service on a Sunday afternoon in our Worship Centre and hold meetings at other times during the week.

• The Worship Band have been invaluable in leading music for our services and through the Pandemic managed to cover every service. The choir have joined them on several occasions, and it is hoped that this will continue on a more regular basis.

• A key component of our work at Central is to engage with our children and young people. We aim to further develop this vital work and make our children feel part of our church family and not a separate unit. We are keen to build strong links between our youngsters and older members who are still ‘young at heart’.

• Our community and mission focused activities will continue and we hope be developed further, particularly our Open Door Lunches and Food Bank service. This is where we have made our niche and where we feel we are needed. We hope to continue providing hot lunches for many more people by providing warm hospitality in a safe and warm environment.

• We remain focused on achieving the best possible outcome for making Brighouse Central part of our wonderful community.

Open to God - Open to All .

Susan Yates Senior Church Steward

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Financial Review

The summary financial figures below are taken from the full independently examined financial statements which follow on pages 14 to 26.

Extracted from Statement of Financial Activities:-

Total Church Funds: Deficit of £84,053 (Surplus of £1,551 in 2020-21)

General Church Funds: Deficit of £4,896 (Deficit of £599 in 2020-21)

Extracted from Balance Sheet:-

	At 31/8/22	at 31/8/21
Fund Balances:	£	£
General Church Funds:	20,818	25,714
Facilities Manager	9,397	9,397
Major Building Project Fund:	144,833	228,716
Foodbank:	47,199	39,904
Other funds:	21,477	24,046
Total Church Funds:	243,724	327,777(excluding value of fixed assets)
Cash in Bank:	£	£
Central Finance Board:	171,877	227,179
Virgin Money	42,488	46,239

The pandemic continued to affect our financial performance during 2021-22, with our first major fundraising event since 2018, a concert, being drastically cancelled at the last minute due to a further period of social distancing restrictions. A disappointment to all concerned which was reflected in the financial outcome.

There has been some improvement in room bookings in the last year though this has been more from oneoff bookings rather than regular weekly bookings. We reintroduced our Open Door lunches in April. Uptake at the beginning was very slow leaving us wondering if we should continue. However I am pleased to report the decision to carry on is proving to be the right one. Our income from activities gradually increased as more and more social events such as coffee mornings, table tennis etc became regular features once again in our Church’s life.

Improvements to the building continued to be hampered by planning permissions, high building costs and shortage of supply, but, on a positive note, scaffolding to carry out essential roof repairs to the school hall finally appeared during August.

This report will focus on the main charitable funds and their respective activities during the last year.

General Church Fund:

This unrestricted fund covers the day-to-day operations of the Worshipping Church and its premises.

The budget for 2021-22 projected a deficit of £1,032, based on income of £109,625, expenditure of £113,907, and net transfers from other funds of £3,250. The budgeted income included a grant of £19,000 from Calderdale Methodist Circuit as financial support. Due to lower than expected income in the year, Central actually drew down £21,000 from the Circuit, although this was higher than budgeted it was a

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reduction on the £23,500 received the previous year, and a step in the right direction. Central has been most grateful for this support from the Circuit over recent years.

Total income came to £108,381 and expenditure was £112,379; after net transfers out of £898, this gave a deficit of £4,896 for the year. This deficit reduced the funds held to £20,818 at the end of the financial year.

The majority of Central’s income, £74,7421, has come from church members through regular giving, donations, and income from various events and activities. Room letting income was below budget due to the unavailability of some rooms due to the leaking roof and other repairs required. It is expected that once the repairs are complete lettings income will increase to pre-Covid levels.

Expenditure was slightly below budget, by £1,528, due to a range of savings across budget headings. The largest single cost item remains Central’s contribution to the Calderdale Circuit’s running costs, at £74,214 for the year.

Major Building Project Fund:

This fund held £228,716 at the start of the financial year. Expenditure during the year amounted to £82,438, which was spent on a combination of architect’s fees, quantity surveyor’s fees, and roofer’s bills. Income for this fund is shown as minus £1,445, which included a £10,000 grant, £842 of interest and small donations, and the recall of a £12,500 donation due to the original scheme not being able to go ahead. The closing balance on this fund was £144,833.

Interest rates have started to improve, however as we are now using these funds for roof repairs, we will not have the same opportunity to benefit, as our cash funds will be much reduced in the coming year.

Central Foodbank:

Funds and stock for the foodbank are shown in a restricted fund, ensuring they are used solely for this purpose. At 31st Aug 2022, the Foodbank held food stock both purchased and donated to the value of £23,604 along with cash held of £23,595 bringing the total held in this Restricted Fund to £47,199. Whilst the Foodbank has continued to operate it has seen an increase in demand, as the community tries to cope with the cost of living crisis following fast on to the lingering effects of the pandemic. It has been fortunate that grants and donations have been forthcoming.

The Future – Financially:

Moving forward, it is unlikely that we will look to appoint a Facilities Manager at this stage. There is still a lot of work to be done before such an appointment would be viable. We will look to the Worship Centre as being one of the more attractive room hire spaces. In addition to being a popular venue for concerts, we have already had a Pensioners Fair in that space and have bookings for similar events The roof repairs and imminent refurbishment of the toilets give confidence in what we can offer, as we continue to improve the fabric of the building so that we can achieve its full room hire potential. We are mindful that our utility charges are set to increase but hope that our ‘Let there be Light’ appeal to replace bulbs with LED lights will offset that somewhat along, with other cost-effective improvements.

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Governance Information

Church Address: Central Methodist Church, Commercial Street, Brighouse, HD6 1AQ

Governance:

Act of Parliament - The Methodist Church Act 1976. Brighouse Central Methodist Church operates under the Constitutional Practice and Discipline of the Methodist Church (CPD).

Our Objectives:

As a member church of The Methodist Church of Great Britain our objectives are:-

• The advancement of the Christian faith in accordance with the doctrinal standards and discipline of the Methodist Church.

• Any charitable purpose for the time being of any connexional, district, circuit, local or other organisation of the Methodist Church.

• Any charitable purpose for the time being of any society or institution being a society or institution subsidiary or ancillary to the Methodist Church.

• Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

Recruitment of Trustees:

The Church Council is the Trustee body for the Church. All members of the Church Council are therefore Trustees of the Charity. The constitution of the Church Council is set out in CPD which outlines a range of ex-officio members of Church Council to ensure that all areas of the Church’s life are represented on the Council. CPD also details the processes for appointing and electing other persons as members of the Church Council.

Trustees as at 31[st] October 2022

Rev Vicky Atkins (chair), Christine Cliffe (secretary)

Jennifer Blackburn, Peter Blackburn, Laura Braime, David Carter, Val Clarkson, Helen Clayton, Val Eggleton, Linda Freeman, Sheila Hoodlass, John Holmes, Richard Holmes, David Ingram, Pippa Lupton, Val McLeod, Janet Ratcliffe, Carolyn Stafford, Susan Yates.

The following also served as trustees during the period 1[st] Sept 2021 to 31[st] August 2022:Lee Carnley, Jodi Paige-Hirst, Rachel Rae, Jill Roughton, Mary Samuel, Lucy Yates,

Independent Examiners: Sleigh & Story, Thornhill Brigg Mills, Thornhill Beck Lane, Brighouse, HD6 4AH

Bankers: Virgin Money, 12 Bradford Road, Cleckheaton, BD19 3RJ

Central Finance Board of the Methodist Church, 9 Bonhill St, London, EC2A 4PE

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Organisational Policies

Pay Policy:

Central follows The Methodist Church of Great Britain’s pay policies and guidance for all posts. Rates of pay are reviewed annually, and all staff are paid at least the Real Living Wage as issued by the Living Wage Foundation.

Investments:

Central invests any cash funds which are surplus for day-to-day cashflow requirements into a deposit fund held by the Central Finance Board of the Methodist Church.

The funds that support the Model Trust Bequests and Golden Wedding funds are held by the Trustees for Methodist Church Purposes in Trustees Interest Funds on which interest is credited to the accounts each month. The Armitage Bequest is held in the CFB Managed Mixed Fund. These are regarded as medium and long-term investments.

Reserves:

Central’s reserves policy is reviewed annually and was last reviewed in October 2021. The current policy is to hold unrestricted free reserves within an ideal range of £40,000 to £60,000, and a minimum target level of £30,000. The minimum figure was calculated with reference to the monthly and annual cash-flow cycles to ensure cash balances in the General Church Fund remain positive throughout the year, specifically in relation to the quarterly payment of the Circuit Assessment. The ideal range was agreed as being suitable when considering loss of income contingency planning. In light of the Church’s experience in the recent pandemic the ideal range has been reduced to reflect that giving and donations continued, and that the largest risk to income related to room lettings and event income.

As at 31[st] August 2022 the unrestricted free reserves totalled £20,877 (2021: £25,773). These reserves are below the ideal range. It is part of Central’s long-term financial strategy to increase reserves through increasing unrestricted income and moving back to annual surpluses rather than deficits.

Central also held £9,397 (2021: £9,397) of freely accessible funds in a designated fund for future expenditure on the proposed Facilities Manager post.

Funds held in restricted funds are by nature held for specific purposes or projects within the church and are not included with the reserves policy. As at 31[st] August 2022 restricted funds included the Major Project Fund (£144,833), Central Foodbank (£47,199), and other restricted funds (£21,418).

Fundraising activities:

Central does not use any professional fundraiser or commercial participator to carry out activities on the charity’s behalf.

Due to the low level of fundraising the charity undertakes, the charity is not a participant of a voluntary scheme for regulating fundraising, or any voluntary standard of fundraising for the activities carried out on behalf of the charity. Should the charity at some point in the future undertake a specific fundraising campaign or start to generate more income through fundraising, the trustees will look to sign up to a voluntary fundraising code.

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Public Benefit Statement:

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit ‘Charities and Public Benefit’. This Trustees’ report clearly sets out Central’s charitable objects, our current activities and how they benefit the public.

Tangible fixed assets for use by the charity:

Details of movements in fixed assets are set out in note 12 to the accounts.

Recognition of Liabilities:

Liabilities are recognised when there is a legal or constructive obligation committing the organisation to the expenditure.

Declarations

I confirm that these accruals-based accounts for the year to 31st August 2022 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.

Treasurer, Val Clarkson

Date: 31[st] October 2022

Presentation to the Church trustees

I confirm that the annual report and accounts for the year ended 31st August 2022 were presented to the meeting of the Church trustees held on 31[st] October 2022

Chair of the meeting, Rev Vicky Atkins

Date: 31[st] October 2022

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Independent Examiner’s Report

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Brighouse Central Methodist Church for the year ended 31 August 2022 set out on pages 15 to 26. As the Church’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Act; or

• the accounts do not accord with the accounting records; or

• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination

• the trustees’ annual report is not consistent with the accounts

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

I have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner:

Name of independent examiner: Jonathan Stead

Relevant professional qualification of independent examiner: Chartered Certified Accountant

Name of firm: Sleigh & Story, Thornhill Brigg Mills, Thornhill Beck Lane, Brighouse, HD6 4AH

Date: 11[th] June 2023

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Statement of Financial Activities for the year ended 31[st] August 2022

(Incorporating the income and expenditure account)

Income Notes Offerings 4 Donated Goods and Services 4 Donations 4 Grants 4 Gift Aid 4 Interest and investment income 5 Internal organisations 6 Other charitable income 7 Total income Expenditure Circuit assessment Grants and donations Property maintenance Insurance, utilities etc Office expenses Other expenditure Internal organisations Total expenditure Net income / (expenditure) before transfers Gains/(losses) on monetary investments Gross transfers between funds Other gains/(losses) Net movement in funds for the year Total funds brought forward at 1stSept Total funds carried forward at 31st Aug	General Fund Unrestricted funds Designated funds Restricted Funds Total 2022 £ £ £ £ 48,389 - - 48,389 476 - 27,676 28,152 8,478 - 11,405 19,883 23,761 - 29,997 53,758 11,272 - 1,548 12,820 - - 871 871 - - 7,266 7,266 16,005 - 1,427 17,432
	108,381 - 80,190 188,571
	74,214 - - 74,214 1,200 - 1,150 2,360 2,897 - 79,355 82,252 14,310 - - 14,310 590 - - 590 19,168 - 70,321 89,489 - - 9,151 **9,151 **
	112,379 - 159,987 272,366
	(3,998) - (79,797) (83,795)
	- - (258) (258) (898) - 898 - - - - -
	(4,896) - (79,157) (84,053)
	5,853,700 9,397 292,607 6,155,704
	5,848,804 9,397 213,450 6,071,651

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Balance Sheet as at 31[st] August 2022

Notes Fixed assets Church building and other property 12 Current assets Stock in hand 13 Debtors and prepayments 14 Investments with TMCP 15 CFB deposits 16 Cash at bank and in hand 18 Liabilities Creditors: amounts falling due within one year 19 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Loans to the Church Net assets Funds 23, 24 &	Unrestricted Funds Designated Funds Restricted Funds £ £ £ 5,827,927 - - - - 23,604 40,452 - 5,187 59 - 3,838 - 9,397 162,480 (17,558) - 60,860	Totals 2022 £ 5,827,927 23,604 45,639 3,897 171,877 43,302	Totals 2021 £ 5,827,927 16,456 40,198 4,155 227,179 47,585
	22,9533 9,397 255,969 (2,076) - (42,519)	288,319 (44,595)	335,573 (7,796)
	20,877 9,397 213,450 5,848,804 9,397 213,450 - - - - - -	243,724	327,777
		6,071,651	6,155,704
		- -	- -
	5,848,804 9,397 213,450	6,071,651	6,155,704
	25 Unrestricted funds General funds Designated funds Restricted funds Total funds carried forward at 31st August	5,848,804 9,397 213,450 6,071,651	5,853,700 9,397 292,607
			6,155,704

The financial statements were approved Church Council on 31[st] October 2022 and signed on their behalf by:

Rev Vicky Atkins Val Clarkson Chair of Trustees Treasurer

The notes on pages 16 to 26 form part of these financial statements.

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Notes to the Financial Statements for the year ended 31st August 2022

1. Accounting framework and policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a, Accounting framework

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

b, Public benefit entity

Brighouse Central Methodist Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

c, Preparation of the accounts on a going concern basis.

Based on the monetary assets and human resources available at 31[st] August 2022 the trustees believe that the Church is a going concern. At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

d, Fund accounting Unrestricted funds are available for the use at the discretion of the Trustees in furtherance of the charitable objectives of Central

Designated funds comprise unrestricted funds that have been put aside at the discretion of the trustees for particular purposes (see note 23).

Restricted income funds are funds subject to specific restrictions imposed by the donors, funders, or by the purpose of the appeal. The purpose and use of the restricted funds are set out in the notes to the financial statements. Expenditure which meets these criteria is charged to the fund, including where appropriate a fair allocation of overheads and support costs.

e, Income

Income is recognised when Central has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

f, Deferred income

Any income received in this accounting period which relates to activities to be undertaken in future accounting periods is deferred.

g, Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

h, Donated services

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

i, Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

j, Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities on a straight line basis over the term of the lease.

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 16 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

k, Tangible fixed assets -

Freehold property is shown in the accounts at the insured value as calculated by Methodist Insurance PLC.

Individual fixed assets costing £1,000 or more are capitalised over their estimated useful economic lives on a straight line basis as follows:-

Category Annual Rate Major structural improvements 10% Other premises improvements 20% Computers and other equipment 33.3%

One full year’s depreciation is charged in the year of purchase.

l, Stock

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m, Investments

Current asset investments include any deposit funds which are not readily accessible within one week.

n, Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments which are accessible within one week.

o, Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p, Pension contributions

Central operates a pension scheme in compliance with the workplace pension requirements. In line with the regulations employees are auto-enrolled into a workplace pension when the necessary requirements are met. At present no employees meet the necessary requirements.

Contributions due to employees’ pensions are charged to the Statement of Financial Activities in the period to which they relate. Details of the contributions in this financial year can be seen in the notes to the financial statements.

q, Taxation

Central is exempt from payment of income and corporation tax on its charitable activities.

Central’s activities are exempt under VAT regulations; therefore it is not VAT registered. All irrecoverable input VAT incurred is included on the relevant cost line.

r, Capital commitments

Central had no capital commitments on the date the accounts were approved.

2 Glossary of terms

CFB: Central Finance Board of the Methodist Church manages a Common Deposit Fund and a series of pooled investment funds for Methodist entities in Great Britain and provides investment advice to those entities

Church: a group of members from fewer than 10 to more than 300

Circuit: a group of Methodist Churches near each other, typically between 10 and 30

Connexion: The Methodist Church in GB which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and Churches in Great Britain

District: a group of contiguous Circuits, usually between 15 and 30

FRS: Financial Reporting Standard

SOFA: Statement of Financial Activities

SORP: Statement of Recommended Practice

TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds

17 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

3 Statement of Financial Activities for previous year

Income Notes Offerings 4 Donated Goods and Services 4 Donations 4 Grants 4 Gift Aid 4 Interest and investment income 5 Internal organisations 6 Other charitable income 7 Total income Expenditure Circuit assessment Grants and donations Property maintenance Insurance, utilities etc Office expenses Other expenditure Internal organisations Total expenditure Net income / (expenditure) before transfers Gains/(losses) on monetary investments Gross transfers between funds Other gains/(losses) Net movement in funds for the year Total funds brought forward at 1stSept Total funds carried forward at 31st Aug	General Fund Unrestricted funds Designated funds Restricted Funds Total 2021 £ £ £ £ 52,619 - - 52,619 21 - 18,963 18,984 8,462 2,400 38,135 48,997 27,426 7,000 61,089 95,515 11,434 - 5,510 16,944 - - 397 397 - - 2,254 2,254 5,636 - 2,535 8,171
	105,598 9,400 128,883 243,881
	74,221 - - 74,221 1,150 - 2,596 3,746 3,018 4,653 33,841 41,512 12,577 - - 12,577 1,024 - - 1,024 19,014 3 89,133 108,150 - - 1,735 1,735
	111,004 4,656 127,305 242,965
	(5,406) 4,744 1,578 916
	- - 635 635 4,847 - (4,847) - - - - -
	(559) 4,744 (2,634) **1,551 **
	5,854,259 4,653 295,241 6,154,153
	5,853,700 9,397 292,607 **6,155,704 **

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Notes to the Financial Statements for the year ended 31st August 2022

4. Donated income

Offerings Donated services and goods Equipment Food for foodbank Storage for foodbank Donations Donations Legacies Grants Arnold Clarke Autos British Food and Allied Workers Union Calderdale Circuit Calderdale MDC Community Foundation for Calderdale HMRC – CJRS Sainsburys Sir George Martin Trust Triangle Wholefoods Yorkshire West Methodist District Gift Aid Total	Unrestricted funds Designated funds Restricted Funds Total 2022 Total 2021 £ £ £ £ £ 48,389 - - 48,389 52,619 476 - - 476 21 - - 27,676 27,676 18,963 - - - - -
	476 - 27,676 28,152 18,984 8,478 - 11,405 19,883 47,997 - - - - 1,000
	8,478 - 11,405 19,883 48,997 - - 2,500 2,500 - - - - - 200 23,761 - 7,310 31,071 37,700 - - - - 28,600 - - 4,000 4,000 4,680 - - - - 1,926 - - 500 - 11,272 - - 500 500 3,000 - - - - 200 - - 5,187 5,187 7,937
	23,761 - 29,997 53,758 95,515 11,272 - 1,548 12,820 16,944
	92,376 - 70,626 163,002 233,059

5. Interest and investment income

Central Finance Board TMCP Total	Unrestricted funds Designated funds Restricted funds Total 2022 Total 2021 £ £ £ £ £ - - 771 771 333 - - 100 100 64
	- - 871 871 397

19 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

6. Internal organisations income

Flower fund Founders Music Ladies Afternoon Fellowship Scarborough Weekend Total	Unrestricted funds Designated funds Restricted funds Total 2022 Total 2021 £ £ £ £ £ - - 1,776 1,776 828 - - 196 196 1,426 - - 266 266 - - - 4,870 4,870 -
	- - 7,266 7,266 2,254

7. Income from other charitable activities

Church room lettings Weddings and funeral Events and activities Total	Unrestricted funds Designated funds Restricted Funds Total 2022 Total 2021 £ £ £ £ £ 7,630 - - 7,630 3,292 2,253 - - 2,253 2,017 6,122 - 1,427 7,549 2,862
	16,005 - 1,427 17,432 8,171

8. Staff costs, staff numbers, and trustee remuneration and expenses.

Employee costs during the year were:

	2022 2021
	£ £
Gross wages and salaries	42.618 40,134 1,351 1,057 665 720
Social security costs
Pension contribution
	45,347 41,911

The charity does not hold or administer any pension fund or defined benefit pension scheme for employees, it does operate a defined contribution pension scheme. The charity makes defined contributions of 6% of a qualifying employee’s gross salary into a workplace pension scheme held and administered by The Pension’s Trust.

No employees received employee benefits that totalled more than £60,000

The average monthly head count was 5 staff (2021: 7 staff).

Payments made to trustees for additional services provided to the Church by agreement with the Church Council Meeting:-

	2022	2021
	£	£
Carolyn Stafford – organist wages and music tuition fees	210	78
Jodi Paige-Hirst – Associate Pastor	11,309	11,996
Pamela Hales – Associate Pastor	-	149
Pippa Lupton - Intern	-	2,902

No expenses were paid for reimbursing travel costs for attending meetings (2021: nil).

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

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Notes to the Financial Statements for the year ended 31st August 2022

9. Volunteer contributions

The value of volunteers’ time is not included in the accounts, however it should be noted that Central can only undertake it’s work due to the many hours of volunteering that our Church members and many others from our community contribute on a daily basis.

10. Net income / (expenditure)

These are stated after charging:

stated after charging:
	2022	2021
	£	£
Independent examiners fees	612	594

11. Valuation of donated goods and services

Central Foodbank relies upon the donations of food and other items from members of the public, local businesses and supermarkets. The amount of food distributed during the year was valued at £20,428. At 31[st] August 2021, the value of food held in stock was estimated at £23,604.

£23,604.
	2022	2021
	£	£
Food and other items distributed through the foodbank	20,428	27,007

12. Tangible fixed assets

Cost At 1st Sept 2021 Additions At 31st Aug 2022 Depreciation At 1st Sept 2021 Charge for year At 31st Aug 2022 Net Book Value At 31st Aug 2022 At 31st Aug 2021	Church (non investment ) land and buildings Other non investment land and buildings £ £ 5,597,368 - - -	Investment properties £ - -	Other fixed assets including vehicles £ - -	Fixtures, fittings and equipment Total £ £ 230,559 5,827,927 - -
	5,597,368 -	-	-	230,559 5,827,927
	- - - -	- -	- -	- - - -
	- -	-	-	- -
	5,597,368 -	-	-	230,559 5,827,927
	5,597,368 -	-	-	230,559 5,827,927

The freehold property consists of the Church premises on Parsonage Lane, Brighouse, including Wesley House. As functional fixed assets the properties and fixtures are shown at their deemed cost, which was their insurance replacement value in 2015.

21 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

13. Stock

	2022	2021
	£	£
Donated food	23,604	16,456

14. Debtors: amounts falling due within one year

Trade debtors Prepaid Circuit Assessment Other prepayments Accrued income	2022 2021 £ £ - - 19,017 16,698 - - 26,622 23,500
	45,639 40,198

15. Investments held with TMCP

The funds that support the Model Trust Bequests and Golden Wedding funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. The Armitage Bequest is held in the CFB Managed Mixed Fund. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.

19014 - Model Trust Bequests 1585- Golden Wedding 1479 – Armitage Bequest	2022 2021 £ £ - - 59 59 3,838 4,096
	3,897 4,155

16. Investment management

During the year the Church paid £12 (2021 £7) to TMCP, the custodians of the Church’s investment, as management fees.

17. Change in investment values

Carrying (market) value at beginning of year Additions to investments at cost Disposals at carrying value Net gain/(loss) on revaluation Carrying (market) value at end of year	2022 2021 £ £ 4,096 3,460
	- - (258) 636
	3,838 4,096

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

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Notes to the Financial Statements for the year ended 31st August 2021

18. Cash at bank and in hand

	2022	2021
	£	£
Petty cash	455	-
Nochex donation account	359	1,346
Virgin Money – church	20,019	23,215
Virgin Money – foodbank	22,469	23,024
Central Finance Board	171,877	227,179
Total	215,179	274,764

19. Creditors: amounts falling due within one year

Bank loan and overdrafts Trade creditors Taxation and social security Pension contributions Accruals Deferred income	2022 2021 £ £ - - - - 412 314 141 61 44,042 7,420 - -
	44,595 7,796

20. Contingent liabilities

No contingent liabilities were identified at 31[st] August 2022 (2021: £nil)

21. Capital Commitments

There were no capital commitments at 31[st] August 2022 (2021: £nil).

22. Operating leases

At 31[st] August the Church had commitments under non-cancellable operating leases as set out below.

Operating leases which expire: Less than 1 year Between 1 to 5 years	2022 2021 Land & buildings Plant & Machinery Land & buildings Plant & Machinery £ £ £ £ - - - 386 - - - -
	- - - 386

23 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

23. Purposes of funds

Fixed Assets: This holds the value of the premises, equipment and all other fixed assets.

General Church Fund: These are the free reserves available to the charity for use without any restriction.

Model Trust Bequests & TMCP 1585: These are free reserves managed by TMCP, but available to the Church for use without any restriction

Designated Funds: These are unrestricted funds specifically designated for a purpose by the Trustees.

Facilities Manager : Holds funds allocated for the development of a new post managing the premises.

Restricted Funds: These are funds which have clearly defined conditions for their specific use stated in either a grant agreement, contract, or when the funds were donated.

Associate Pastors & Interns: Funds received from the General Church Fund, Calderdale Methodist Circuit, and Yorkshire West Methodist District, to fund the associate pastors and interns working at Central.

Benevolence Fund: Funds to be spent on individuals in need of support due to personal financial hardship.

Central Foodbank: Funds received and held for the work of the Central Foodbank

Major Building Project: Funds specifically raised for the planned major redevelopment of Central’s premises.

Music Academy: Funds, income and grants, received for the work of Brighouse Central Music Academy.

TMCP 1479 – Armitage Bequest: Funds held to support the work of Methodist local preachers in Brighouse.

Internal Organisations: This holds funds raised by specific groups or activities within Central to fund the ongoing work of these groups. The individual groups are:- Choir; Flower Committee; Ladies Afternoon Fellowship; Outreach events; Toddlers; Worship Band. At the end of each financial year these groups review their future financial needs and transfer surplus funds to the General Church Fund.

Funds raised for other charities : This holds monies raised by Central, mainly through coffee mornings and retiring collections for other Methodist causes and external charities. This money is transferred to the other organisations on an ongoing basis, the balance at 31[st] August reflects recently raised funds due to be transferred.

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

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Notes to the Financial Statements for the year ended 31st August 2022

24. Movement in funds – current year

	Opening balance 1stSept 21 Income Expenditure Transfers Revaluations Closing balance 31st Aug 22
	£ £ £ £ £ £
Unrestricted funds
Fixed Asset Fund	5,827,927 - - - - 5,827,927
General Church Fund	25,714 108,381 (112,379) (898) - 20,818
Model Trust Bequests	- - - - - -
TMCP – 1585 – Golden Wedding	59 - - - - 59
	5,853,700 108,381 (112,379) (898) - 5,848,804
Designated funds
Facilities Manager	9,397 - - - - 9,397
	9,397 - - - - 9,397 5,026 22,174 (25,265) 2,989 - 4,924 872 - - - - 872 39,904 48,529 (40,034) (1,200) - 47,199 228,716 (1,445) (82,438) - - 144,833 10,261 808 (928) (2,250) - 7,891 4,314 100 (12) - (258) 4,144 3,514 7,266 (9,151) 1,351 - 730 - 2,758 (2,159) 8 - 607
Restricted funds
Associate Pastors & Interns
Benevolence Fund
Central Foodbank
Major Building Project
Music Academy
TMCP – 1479 – Armitage Bequest
Internal Organisations
Funds raised for other charities
	292,607 80,190 (159,987) 898 (258) 213,450
Totals	6,155,704 188,571 (272,366) - (258) 6,071,651

Transfers between funds:

The £898 of net transfers from the General Church Fund consists of the following; £3,090 transferred to the Associate Pastors & Interns fund as Central’s contribution to these posts; £8 transferred to Funds Raised for Other Charities; £1,200 from Central Foodbank for premises costs; £1,000 of surplus funds transferred from the Internal Organisations.

The £2,989 net transfer to the Associate Pastors & Interns Fund consists of £3,090 from the General Church Fund and £101 transferred to the Internal Organisations,

The £1,351 net transfer to Internal Organisations costs of £2,250 from the Music Academy, £101 from the Associate Pastor & Interns Fund less £1,000 transferred to General Church Funds

25 Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

Notes to the Financial Statements for the year ended 31st August 2022

25. Movement in funds – previous year

	Opening balance 1stSept 20 Income Expenditure Transfers Revaluations Closing balance 31st Aug 21
	£ £ £ £ £ £
Unrestricted funds
Fixed Asset Fund	5,827,927 - - - - 5,827,927
General Church Fund	26,273 105,597 (111,003) 4,847 - 25,714
Model Trust Bequests	- - - - - -
TMCP – 1585 – Golden Wedding	59 - - - - 59
	5,854,259 105,597 (111,003) 4,847 - 5,853,700
Designated funds
Church Development Fund	4,653 0 (4,653) - - -
Facilities Manager	- 9,400 (3) - - 9,397
	4,653 9,400 (4,656) - - 9,397 2,251 18,537 (18,512) 2,750 - 5,026 872 - - - - 872 53,477 53,401 (65,774) (1,200) - 39,904 217,496 47,164 (35,944) - - 228,716 6,364 6,636 (2,739) - - 10,261 3,622 64 (7) - 635 4,314 9,392 2,254 (1,735) (6,397) - 3,514 1,767 828 (2,595) - - -
Restricted funds
Associate Pastors
Benevolence Fund
Central Foodbank
Major Building Project
Music Academy
TMCP – 1479 – Armitage Bequest
Internal Organisations
Funds raised for other charities
	295,241 128,884 (127,306) (4,847) 635 292,607
Totals	6,154,153 243,881 (242,965) - 635 6,155,704

26 Connected organisations and related parties

Connected organisations include The Methodist Church of Great Britain, Yorkshire West Methodist District; Calderdale Methodist Circuit and other Methodist charities and funds within the Connexion.

Connected Organisations	Receipts £	Payments £
The Methodist Church of Great Britain		(1,200)
Yorkshire West Methodist District	5,187
Calderdale Methodist Circuit	31,071	(74,214)

Related Party Transactions:-

There were no other related party transactions, other than the payments to trustees for services detailed in Note 8.

27 Post Balance Sheet Event

There are no post balance sheet events to report.

Brighouse Central Methodist Church Annual Report and Financial Statements 2021-22 Registered Charity No1129462

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