The Charity Registration Number is =_ 1129635 Withington Methodist Church Report and Accounts 31 August 2022 Withington Methodist Church Report and accounts for the year ended 31 August 2022 Contents Page Charity infomiation Trustees. Annual Rèport Statement of trustees. responsibilities Independent Examiners Report Funds Stat•mènts.'. statement of Financial Adivities 10 Statement of Financial Activities- Prior Year statement Balance sheet 13 Notes to the accounts 14 Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 The Trustees present their Report and Accounts for the year ended 31 August 2022. Reference and administrative details The charitynam8. The legal name of the charity is'.- Withington Methodist Churth UK charftable reglstrallon. The Charity is registered wlth the Charlly Commisslon lor England & Wales ICCEWI wlth charlly number 1129635 Legal structure of the charity The Goveming Documents of the Methodist Chur¢h of G￿8t Britain. of which Withington Methodist Church is an integral part, are the Deed of Union1193218nd the Methodist Church Act119761. The Trustee5 are the individual members ol the Church Council. The prln¢lpal operallng addre$$, telephone number, emall and web a￿d￿sseS of the ¢harl¢y a￿..- 439 Wilrnslow Road Withington, Manchester M20 4AN Telephone 0161445 0804 Email Address offI￿@WIth1ngt0nrnethodlstchurch.Or9 Web address Mww.wilhinglonmelhodist¢hur¢h.orgl The Twstees and ¢hur¢h Coun¢ll ICC) Members In offlce durln9 the perlod and on the date the report was approved were:. Ex Offi¢lo Members Revd. Krystyna Kwarciak- Minister- Until 31 August 2022 Revd. Dr. Caroline Wickens- Minister- From 1 September 2022 Papa Andoh-Kweku- Treasurei Gi58118 du Toit- Assistant Treasur8r Don Taylor- Se¢retary- Until 26 June 2022 Nick P£lfreyman- Secretary- Appointed 26 June 2022 K81hl8&n McMorran- Steward - Decea88d 27 Nov8mb8r 2021 He£ther Steward- Steward John Shutlleworth- Steward Jenny Went- steward He18n Fielding Steward Hannan Noel- Steward Sandra Bailey- Circuit Representative. Not a Trustee Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 Church Elected Repre5entatiV85 EIiz8b8lh Acquah Adu Allan PriÈstley- Deceased 13 September 2021 Richard Kiikby Ely¢ia Ormandy Julia Connell Lynette Cawthra- Resigned 26 June 202 Lynne Kirkby Jacquelin8 Kirkby Margaret Clarson Alma Oce£ndy- Resigned 26 June 2022 Lucy Goodman- Appointed 26 June 2022 Don Taylor- Appointed 26 June 2022 Nick Palfreyman- Re8ign8d 26 June 2022 The followln9 persons setved as Tru$tee$ durlng the year ended 31 August 2022:. Th8 trus188s who served in the r8POrting period w8r8 as shown above, and ther8 Were no chang8s during th8 year not shown above. or In the period between the year end and the approval of the accounts. Objects and activit18s of the charity The purposes of the charlty as set out In Its governlng document. All Methodlst Churches The purposes of the Methodist Church are and shall be deemed to have been Sin￿ the dale of union the advancement of- lal the Christian faith in a¢cordance with the doctrinal standards and the discipline of the Methodist Chur¢h., Ibl any charita￿e purpose for the time being of any Connexional. distri¢t. Circuit. local or other organisation of the Methodist Church., Icl 8ny charitable purpose for the time b8ing of any souety or institution subsidiary or anullary io the Metr￿lst Church", Idl any purpose for the titne being of any charity being a charity subsidiary or ancillary to the Methodist Church. Withington Methodist Church Aim and purpose The CC has the ￿SponS[bilitY of promollng the whole mlssSon of the Church. pastoral. evangelS¢al. sodal and ecum8nical. The members of the CC are the managing trnste8s of the property with responsibility for everything to do with ils tnaintenance and upkeep. Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 Obje¢ts"ves and Activities The CC is committed to enabling as many peop￿ as possible to worship al our church and lo become part of the church community. The CC maintains an ov8rvi8w of worship. Our s8rvic88 and worship put faith into practits through prayer and scripture, music and sacrament. When planning our activities for the year the CC considered the Comrnission's guidance on public benefil and, in particular. the guidance on charities for the advan￿ment of religion. In p8rti¢ular. we try to enable ordinary people to live out their faith as part of the local community through.. Worship and prayer, study and fellowship Pastoral care for our rnembets and Gommunity roll Mission and outre8ch work Service to the local community. To facilitate this work it is important that we maintain the fabric of the church building (which had a £1.4 million redevelopment in 19981. Restrided funds are he￿ for this purpose. The main activities undertaken and achievements and performance of th8 charity during the year to further the charit￿$ purpose for the public benefit. Worship and prayer The CC in conjundion with the Superintendent Minister and local leadership arrange5 Sunday serwces and other weekly activities. These include.. Sunday morning worship, Bible study. midweek prayer and additional Servi￿5 to reflect the Christian year. We continue to welcome a nutnber of university 5ludents and other yout¥J adults coming to study or work in Nlan¢hester. including many from overseas. The Congregation on a Sunday moming has a wide ethnic mix. As a Methodist Church we hold a list ol members and a community roll. At p￿sent we have approximately 52 m8rnb8rs and a community roll of over 400. As well as our ￿gUlar services. we enable our community lo Celebrate and thank God at the milestones ol the joumey through life. We welcome children for baptism and ke8p in touch with th8 f8mili8s, inviting them to appropriate worship. Through funeral services we are able to support families through our prayers and share th them thanks to God for the life of their loved ones. As a local ¢hur¢h we are linked with the other Methodist ¢hur¢hes in the Manchester Circuit, to which we pay an annusl Assessm8nt. Our Minister serves as Superint8ndent and h85 pastoral charge of on8 Other local ¢hur¢h as well as Withington Methodist Church. Pastor81 Car8 Th8 Church has a system of pastoral car8 through pastoral visitors who undergo appropriat8 saf8gu8rding check5 and tiaining and work in conjunction with the minister to ensure the ￿￿e of those connected with the church either by membership or who are on our community roll. We Corne into contact with a great number of people as we run a preschool group, Monday Monkeys. support the Brownies who me8t on the premises, and hav8 groups for men and women, the Men's Club 8nd the Wednesday Fellowship. We provide a base for two a￿dI￿10n groups. Narcotics Anonymous and the Friends of the Brian Hore Unit. We 81so provide facili118s for Wilhington Assist. Al th8se activities are adv8rtis8d in our weekly notices and monthly magazine, which is distributed widely not only to our present membership but to others interested, and is being added to the information available on our website- www.withingtonrnethodistchurch.oig Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 The Church Premises Our church premises are open seven days a week, demonstrating to the local cornmunity an active Christian presence in their midst. The church office is open to th8 public every weekday. In addition lo the use by the church the premises promde a¢¢ommodation and facilities for the Heart Help Support Group (for p80ple with heart prob18m8 r8ferr8d by th8 heahh 88rvicel, He8d Forward C8ntre, a day care serviTr for people who have suFFered head injuries1sUPPOrted by the health servi￿1. and Ass151. community care 0ry8nis8tion which links volunte8rs with people who need occasional or r￿Ular inforrnal help. Ezch of these serwces contributes to the cost of running the premises and we maintain good contacts with them. Other local charitable and commercial groups also use our premises. Child Contscl Centre The Contact Centre celebrates its 30th anniversary in 2022 and is open every other Saturday moming to provide facilities for Separated parents to have contact with their children, 88 directed by the courts. It is run entirely by volunteers, a mix of church members and comtnitted helpers frorn the local comtnunity. It is a membèr of the Nation81 Association of Child Cont8Ct Centres from which it receives accreditation, advice, guidance and training. Refeiials are made through local solicitors. A high prowrtion of families referred corne from minority Èthnic communities. The Contact Centre oper8tes under the direction of the CC and conforms 5tricdy to the Methodist Church's safeguarding policies. All volunteers undergo DBS checks and safeguarding During the y8ar we proMd8d a service for 17 f8mili88 r8pr888nting 25 childr8n. Mission and Evangelism Our Church operates within a large diverse community of South Manchester and aims to serve th8t community in providing a spiritual context for comtnunity activity and practical care. We are also committed to support Christian Aid and various charitable organisations of the Methodist Church as a whole. We also give financially lo disaster appeals as and when they occur We have good ecumenical relationships with other local churches. especially our Anglican Colleagues at the local Anglic8n church. We are developing a supportive relationship with the lo¢al L'Ar¢he ¢ommunity via an initiative known as Bread Church. The church is a corporate member of Withinglon Civic Society and church tnernbers support their activities. We provide p￿rnIses for some of their events and a base for some of their a¢livilies in the local a￿8. Our a¢livitles were suspended in March 2020 and the years since have seen 8 gradual ￿0p￿rning. Worship on Sunday mornings sees congregations of 25- 30, now meeting mainly without masks, and we 8re altracting nev4 members. Sunday evening services ¢ontlnue to be provided via an online plattorm lor the whole ¢ir¢ult. P8striral t2re is provided face to face and over the telephone. The organisations using our church are now also back lo pre-pandemi¢ patterns of activity. and our offi manager and staff are working rnainly back on the premises. Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 Th8 charity& organi5ationalstructur8. The Wilhington Methodist Church Council ICC) is made up of ex officio members and tnernbers elected at the AGM. All members are eligible. All others who 8tlend our services or who a￿ members of the congreg81ion ar8 81igibl8 to attend th8 CC as obs8rv8rs. Th8 CC is r8sponsibl8 for the d8ci5ions of g8ner81 concern and irnportan￿ to the church including how the funds a￿ spent. They delegate clear osponsibilities to the Building Manag8ment T88m and the Fin8nee T88m who rewrt back to the CC. The CC Meets thr88 tim88 year and organises the Church AGM. Circuit Meeting Five members of th8 CC and the Church Treasurer ar8 members of the Circuit Meeting, and therefore Trustees for the Manchester Circuit of the Methodist Church of Great Britain. This provides links between our lo¢al ¢hur¢h and the wider ¢hur¢h structures. Bankers Natwest PLC, 699 Wilmslow Road, Didsbury, Manchester, M20 6NW Financial review The charity& financialposition 8t the end of the year ended 31 August 2022 The financial position of the charity St 31 August 2022 and cornparatiV8s for the prior period, as mor8 fully detailed In the a¢¢ounts. can be summarised as follows:_ 2022 2021 NÈt (expend1¢u￿)lIn¢Qme 116,5491 7,789 Unrestricted Revenue Fund5 available for the general purposes of the charity Designated Revenue Funds Total Unrestrl¢ted Funds 574,261 586,284 8,030 582.291 19,688 605.972 Reslri¢led Revenue Funds 209.727 202.594 Tot81 RestrlctedFunds 209,727 202,591 Endowment Revenue Funds 8,412 8,413 Total Endowment funds 8,412 8,413 Total Funds 800,430 816,979 Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 Flnan¢lal revlew of the posldon at the reportlng date, 31 August 2Q22. The accounts reflect an asset Value of £800,430. It should be noted that £630,000 of this value is the Church building itse￿, £209,727 of the iesetves are restricted for specific purposes and £8,412 are endowment fvnds. Total receipts on unrestricted funds were £89,976. Restrict8d funds frorn South Manchester Universities Hospital Trust We￿ £10.000 In ac¢tydan¢e with the tems of their lease. plus £￿￿ bank interest and £16 donations. Th8 plann8d giving through bank8r's ord8rs and env81op8s 8how8d a d8cr8858 of £3,469. £99,609 was sp8nt to provid8 Christian ministry from Wilhington Methodist Church including £25,000 to th8 Circuit as our assessment. Our contribution rernains a high priority to help tDaintain church zclivities throughout Manchester. The Circuit Assessment b81ance outstanding for 2019120 and 2021122 was £45,600. The Assessment for 2020121 was reduced to £20,000 and was paid in full. The Covid-19 crisis 8ffected the church's abilily to raise funds via lettings in both 2019120 and 2020121. Leltings Income iuncreased by £18.028 In the year ending 31 August 2022. compa￿￿ wth the previous year. Poli¢ie$ on reserve$. Genersl fund We relain in this fund sufficient to m88t 6 months of norrn818XP8nditure in th8 running of the church, upk88p of the building and the payment5 tnade to the Circuit as our share of the assesstnent. All other funds are held a5 designated funds for the maintenance and expansion of the mission of the Withington Methodist Church in the Withlngton and Ladybarn area. Reslri¢led funds These include.. Development Fund As no specific us8 was defined during the y88r, th8 bequ8St from Miss Connie Hersee for furth8r p8Stor81 work amounts to £34,446. Benevolent Fund. This is held tts enable the Minister to respond to request5 for chaiitable assistance. Expenditure lotalled £302 In the year 8nd the balance remaining on the fund is £168. Aileen Hargreaves legacy was bequeathed to enable members ol the cOng￿gatIon to have a holiday or to travel io festivals, conferenc8 and courses stands at £12,958. Sekondi Methodist Church. Donations receiv8d w8re forward8d in full to Sekondi Methodist Church in Ghana. The Repairs and Maintenance fund The CC agreed when the church reopened after redeveloprnent that it should establish a separate reserve fund to meet future major expenditu￿ on the fabric and plant of the building. We We￿ also able to secure a contribution from the H8ahh Authority of £10,000 annum for the 25 y8ars of the lease. This reslricled Contribution would meet 25.10 of the costs as specified in the lease. In 1996 the CC agreed that major Capitsl expenditure relating lo the fabric or plant of the building even when it relat8d only lo church use should be met by the Church's contribution to this fund. Minor costs, e.g. under £400. and equipment for church use should continue to be mel from the general fund. The amount in the Designated Repairs and Maintenance fund, as of August 2022, was £8,030 and in the Restricted Repairs and maintenan￿ ISMUHTI fund was £162,155. Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 Endowment funds C8rnell8ys b8quest for the benefit of the poor £227. Higginbothams legacy for the support of the chapel £247. Edward Sherlock legacy £7.941 for musical seNi¢es or general purwses. Employees Th8 CC employs a part-tim8 church adrnini81rator who stsffs th8 office 8very weekday afternoon and manag8S the cotnputer inputllng of the church a¢¢ounls. room booklngs. weekly ¢hur¢h notlces and other responsibilities allocated to him. In addition w8 8rnploy a deaner and 8 number of st8ff who act 88 door stewards for church and outside bookings St various limes during the week. They include people entitled to th8rap8Utic eamings to assist their rehabilitation after illness or disability. The commitment of th8 church to this policy continues and has been ￿warded by a ￿al and Corresponding ￿SpOnSetrtsm all individuals involved. Availability and 8dequ8cy of assets of each of the funds The CC as Trustees a￿ satisfied that the charity's assets in each fund are available and adeouate to fuffil its obligations in respect of each fund. Details of The Indep8nd8nl Examiner Eric Langer Bsc FCA Chartered Accountant and Independent Examiner 8-10 Galley Road Chesclle Cheshire SK8 1PY Statement of Trustees's Responsibilities The charitls trustees are responsible lor the preparation ol the accounts in accordan￿ with the temis of the Chari1185 Act 2011 and th8 Charities (Accounts and Reports) Regulations 2008. Nolwithstanding the explicit requirement In the extant statutory regulations.the Charities IAc¢ounts and Rewrtsl Regulations 2008. to prepare the financial 5tat8rnents in accordanc8 Wlth the SORP 2005, in view of th8 f8Ct thal the SORP 2005 has been withdrawn. the Trustees determined to interpret this responsibility as requiring them to folbw current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting pÈriods beginning on or after 1$1 January 20191. (The SORPI. In particular, ¢harity18w requi￿$ the Trustees, If ￿eY p￿pare a￿Ount$ on an a¢¢ruals basis. to p￿pare financial stat8rn8nts for each financial year which give 8 tru8 and fair view of the state of affairs of the chsrity as 81 the end of the financial year and of the surplus or deficit of the ¢harity. In preparing those financial stst8mentS the Trust&8S 8r8 r8quir8d to:_ to prepare the a¢counts in a¢¢ord8nce ￿th United Kingdom Generally A¢¢epted Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl. S8lect suitable accounting poliues and apply them consistently., make judgements and estimates that are reasonable and prudent". prepare the financi81 statements on the going concem basis unles5 It is inappropriste to presume that the charity will ¢ontinue in business.. state whether appIl￿ble accounting standard5 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial ststements", Wlthlngton Methodl$t ch￿￿h Trustees. Annual Report for the year ended 31 August 2022 The law ￿ul￿$ that the trustees must not approve the a￿OUnts unless they a￿ satisfied that they give a true and f8ir view of the stst& of affairs of th8 charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any titne the financial position of the charity and which are sufficient 10 show and exp18in the charity's Iransaclions and enable them lo ensure that the financi81 slalemenls comply with regulations tnade under the Charities Acl 2011. They are also responsible for safeguarding the assets of the charity 2nd hence for taking reasonable steps for the prevention and dete¢tion of fraud and other irregularities. The Trustees a￿ also responsible for the ¢onlents of the Trustees, ￿￿rt. and the statutory ￿spOnSIbilIty of the Independent Exarniner in relation to the Truslee5' report is limited to exsmining the report 8nd ensuring that. on the face ol the ￿pOrt. there are no material Inconsislen¢ies with the figures disdosed in the fin8ncial stst8m8nts. 1510612023 This report was approved by the board of trustees on . Revd. Dr. Caroline Wickens Trustee Withington Methodist Church Report of the Independent Examiner to the Trustees of the charity on the a¢¢tsunts for the year ènded 31 Au9llSt 2022 I report lo the trustees on my examination of the accounts of Withington Methodist Church (the Trust) for the year ended 31 August 2022. Re5P8Ctiv8 r8spon5ibilitie5 of the Trust8e5 and the Independent Examiner As the Chsrily trustees of the Trust you are reswnsible for the preparation of the acwunts in a¢wrdan¢e with the r8quir8m8nts of th8 Charit188 Act 20111'th8 Acl'l. I report in respect of my examination of the Trust'5 accounts carried out under section 145 of the 2011 Act and in ¢arrying out my examination I have followed 811 the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent Examiner's Ststement I have completed rny examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect". accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those re¢ords.' or the accounts do not comply with the applicab18 r8quir8m8nts conc&ming the form and cont8nt of accounts S81 out in the Charities (Accounts 2nd Reports) Regul3tion5 2008 other than any requiretnent that the accounts give a 'tru8 and fair view, which 18 not a matt8r consid8r8d 8s part of an independ8nt examination. I have no concerns and have cotne acros5 no other matters in connection wth the exatnination to which attention should be drawn in this ￿port in order to enable proper understanding of the accounts to be ￿aChed. £/ Eric Langer BS¢ FCA Charte￿d A¢¢ountant 8-10 Gadey Road Cheadle Cheshire SK8 1PY 27 June 2023 ThIS￿pOrtwass19ne￿on.................... Wlthlngton Methodlst chU￿h- Ststement of Flnan¢lal Actlvllles for the year ended 31 Augu$¢ 2022 St8tement of Flnanclal Actlvltles for the ye8r ended 31 August 2022 SORP Ref Current year Current year Current year Unre5tric18d R8Stricted Endowm8nt Fund5 Funds Funds Current year Prior Year Total Funds Totsl Funds 2022 2022 2022 2022 2021 Income & Endowments from: Donations & Legacies Charitable actimties Other trading activities Investments other A1 29.623 3,215 55.997 962 179 16 29,639 3,215 65,997 1,302 179 45.503 2,874 51,745 A3 10.000 296 A5 Total Income 89,976 10,312 100,332 100.987 Expenditure on- Charitable actimties B2 99.609 3,194 23 102,826 91,423 Total expenditure 99,609 3,194 23 102,826 91.423 Net gains on investments B4 114.0381 114,0551 11.7751 Net lèxpenditurellineome ftsr the year 123,6711 7,118 116,5491 7,789 Transfers between funds 15 151 Net incom8 after transfers A-B-C 123,6811 7,133 116,5491 7,789 Net movement in funds 123,6811 7,133 116,5491 7.789 Re¢on¢lllallon of fund$:. Total fund5 brought forward 605.972 202.594 8,413 816,979 809,190 Total funds carried forward 582,291 209,727 8,412 800,430 816.979 The'SORP Ref indicated above is th8 classificabon of incom8 set out in the formal SORP documents. A8 r8quir8d by paragraph 4.60 of the SORP, brought forward and ￿[ried fotward fvnds above have been agreed to the Balance Sh88t. A Statement of Totsl Re￿nised Gains and Losses is included as a primary statement in these accounts. l activities derive from continuing operations The notes attached on pages 14 to 28 ftsrrn an integral part of these ae¢tsunts. 10 Wlthlngton Methodlst chU￿h- Ststement of Flnan¢lal Actlvllles for the year ended 31 Augu$¢ 2022 Wlthlngton Methodlst Church- Analysls of prlor year total funds. as requlred by paragraph 4.2 of the SORP SORP Ref Prlor Year Unrestricted Fund5 2021 Prlor Year Restricted Funds 2021 Prlor Year Endowment Funds 2021 Prlor Year Total Funds 2021 Income & Endowments from: Donations & Legacies Charitable a¢tivities Other trading actimties Investment5 Other A1 45,367 2.874 41,745 712 136 45,503 2,874 51,745 865 A3 A4 A5 10,000 122 31 Total in¢omÈ 90,698 10,258 31 100,987 Expenditure on= Ch8ritabl8 actiMt188 B2 89,177 2,230 16 91,423 Totsl expendlture 89,177 2,230 16 91,423 Net incomo for th8 year 1,521 8,028 15 9,564 Net gains on investments B4 41 11,7751 Transf8r5 b8tween funds Net income after transfers 12901 8,028 51 7,789 Net movement in funds 12901 8,028 51 7,789 Reconclllatlon of funds:. Totsl fvnds brought fotward e(b.262 194.566 8.362 809,190 Total funds carried forward 605,972 202,594 8,413 816,979 All activities derive from continuing operations A St8tem8nt of Total Recconised Gains and Losses is included in these accounts as a separate primary st8tem&nt The notes attached on page8 14 to 28 form an integral part of these accounts. Wlthlngton Methodlst chU￿h- Ststement of Flnan¢lal Actlvllles for the year ended 31 Augu$¢ 2022 Statement of Total Rocognised Gains and Losses for the year ended 31 August 2022 2022 2021 IDeflclty$ury)lu$ for the year Net ex￿$$ of income over expenditure from operations before tsx 12,4941 Income from operations before tax in the Statement of FinancialActivites 12,4941 Add/(dedu¢t) non I￿oMe and expendlture Items... Unrealised105ses on investments 114,0551 11,7751 Net Movement in fund5 before taxation 116,5491 7.789 Funds generated In the year as shown on Statement of Flnanclal Actlvltles 116,5491 7.789 12 Withington Methodist Church - Balanee Sheet as at 31 August 2022 SORP Note Ref 2022 2021 Fixed assets Tangibl8 ass81s Investments held as fix8d assets 11 A2 12 A4 630,000 112.658 630,000 126.662 Total fixed as5et5 742.658 756.662 Current assets D8btors Cash at bank and in hand 13 B2 B4 24,077 104.054 23,356 89.383 Total current assets 128,131 112.739 ¢redllor$.' amounts falllng due wlthln one year 14 C1 170,3591 152,4221 Net current assets 57.772 60.317 The total net 888ets of the charity 800,430 816,979 The total net assets of the charity are funded by the funds of the charity, a8 follows'.- Endowment funds Endowment Revenue Funds 17 01 8,412 8,413 Restri¢teil funds Restricted Revenue Funds 17 D2 209.727 202.594 Unrestrlcted Funds Unrestrided Revenue Funds 17 03 574,261 586,284 De$l9nateil Funds Designated Revenue Funds 17 D3 8.030 19.688 Total eharity funds 800,430 816,979 The'SORP Ref Indi¢aled above is the classification of Balance Sheet items as set out in the formal SORP dttumenls. A8 required by paragr8ph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA. The Trust88S acknowledge th8ir responsibilities for compl5qng with the requir8ments of charily18gi51ation with respect lo 8¢counting ￿¢0[￿$ and the preparation of accounts. The ch8rily is subject to Independenl Examin81ion under charity I￿lsIation, and the report of the Independent Examiner is on page 9. The Trustees are satisfied that, atthough the charity is not regislered under the Companies Acts, if it were so registered, it would be eligible lo prepa￿ accounts In accordan￿ with the provlslons in Part 15 of the Companles Act 2006. applicable to companies subject to the small companies regime. Revd. Dr. Carollne Wl¢ken$ Trustee Approved by the tx)ard ol trustees on . 1510612023 The notes attached on pages 14 to 28 fomi an Integral part of these a¢¢ounts. 13 Wlthlngton M6thodlst Church Notss to the Accounts for the ￿ar ended 31 August 2022 1 A¢¢ountlng poll¢le$ Pollcles rel&dng to the pmductlon of the accounts. B8sl$ of preparatlon and attountlng conventlon The accounts have been prepared on the accruals basis. underthe historical cost convention, 8nd in accorLlance V¢ilh the FinanGidl Reporting Stsndard Hpplicable in the UK and RepubliG of Ireland IFRS 10213nd Accounling and Reporting by Charities St3temenl of Recotntnended Practice applicable to charities preparing their accounts in accordance Mlh the Financial Reporting Standard applicabl? In the UK and R&public of Ireland IFRS 1021, Charities SORP IFRS1021, as amended by Upd8te Bulletin 1. The accounts have been prepared in accordance vAth applicable charity law in England this being the Charities Act 2011 and Sl 20081629 ICh8ritl88 Accounting and Reporting Regulation81 and, pending th8 making of replac8m8nt R8gulations specific to Ch3ritie5 SORP IFRS1021 in accordance wlh Reg.814lldl of Sl 20081629. the charily trustees have departed from th& requirèment of RÈg.8151 by following Charities SORP IFRS1021 instead of Charities SORP IFRSSEI lo th& extent n8C88sary to giv8 a true and fair vi8w in the circum8tanc8S. The charity conslitul&s a public b8ntfil entity as defined by FRS102. The charity is an unincorporated trust registered in England. The principal address of the charity is 439 Wilmslow Road. Withington. Manchester. M20 4AN Going Concem The Tru81e&8 ar8 satl8fied that, at the lime of approving the financial statements, il is appropriate to adopt the going concem basis in preparing the finan￿al statements. Policies relating to categories olincome end income recognition. Income recognition All incoming reSoUr￿S are included in the statement of financial activities vthen the charity is enlilled lo the income and the atnount can be quantified with reasonable a¢cura¢y. The following speGrfIG poli¢ies are applied to parti¢ular tAt8gories of income.. Voluntsry income is received by way of grants, don3tlOns gifts and is included in full in the statetnent of finanGi31 activities wh&n r8c8ivabl&. Grants wher& ÈntillÈm8nt is not conditional on the d&livery of a specific p&rfomanc& by th8 charity, ar8 recogni88d when the charity b8comes uncondilion8lly 8ntitl8d to th8 grant. Donated sÈrvlces and fadlltles are Intluded at the value to tho tharlty whÈrÈ th[8 can be quantified. The value of $8rvie88 provid8d by volunteers has not b8en included. Grants, including grants for the purchase of fixed assets. are recogni5ed in full in the statement of financial acliwties in the year In whlch they are recelvable. Income from investrnent5 15 included in the year in whith il is receivable. Lagaues are induded when the tharily is advised by the P8rsonal repr888ntative of an estate that payment will b8 made or propety transferred and the Smount involved can be quantified. Accounting fordeferred income and incorne received in advance Where lertn5 and conditions relating lo incotne have not been mel or uncertainty exists as lo whether the charity Gan meet any terms or conditions olheNrt8e Within Its control, income is not r￿c￿nISed but Is deferred a8 8 liability until it is probable that the terms or conditions imposed can be mel. 14 Wlthlngton M6thodlst Church Notes to the Accounts for the year ended 31 August 2022 PoliGie5 relating to expendItu￿ on goods 4nd 5erviGe5 provided to the Gharity. ReGognition of liabililie5 and expendilure Exp8nditure is recognised on an accrual basis as a118bilily 18 incurred. Expenditure includes any VAT vthith cannot be fully recovered, and is reported as part of the expenditure to thich il relates. C08t8 of generating funds compris* the costs assocl8t8d with allractlng voluntary Income and th8 t08t8 of tradlng for fundraising purp0888. Ch3ritsble expenditure comprises those Gosls incurred by the charity in the delivery of its aGti¥ities and se￿l¢eS for ils benefiaaries. It includes both costs that can b& alktated directly to such activit1&8 and those costs of an indirect nature necessary lo support them. Governance costs are tho8& Incurred in ￿nneCtIon wlh admini8lralion of the charity and compliance wth constitutional and stalulory requir8m8nts. Poli¢fts relating to as$ets, li4biliti¢s andprovisions and oth¢rm&tters. Flxed k$et Investments Fix8d ass81 investm8nls in quoted shares, traded bonds, investment propertl8S 8nd 8imi18r investments 8r8 shown initially at Cost upon acquisition and al their market value at the balance Sheet date at the end of the financial period. Investment propertlÈs are not depretlated. Fixed asset investments in unlisted equities are shown at the balance Sheet date at the best estimate of their market value. where practiGable. Where valuation techniques are GOnSidered unreliable orwhere. in the opinion of the twstees, the costs outweigh th& benefits to the users of the accounts. the investment is Included al cost, and 8 revl&w Is undertaken 8t each year end as to thether the asset should be WTitten down. All gains on fixed asset investments. whether realised or unrealised. are included in row B4 of the Statement of Financial AGtivities. Tangibk fixedassets Tangible fixeLI assets are measured al their original c05t value. or subsequent revaluation. Cost value indudes all costs expended in bringing the asset into its intended working condition. No d8pr8ciation is provided on fr8ehold prop8ty and improvements b8cau88 it is the practice to maintain th@ property in a continual stste of sound repair. Accordingly. the life is so long and the residual value so high that the Tru5tee5 consider that depre¢ialion GalGuldted in aGGordance wth aGGepted aGGounting stsndards would be imtnaterial. Cash and bank balances Cash held by the charity 18 included 8t th8 amount aclu811y h8ld and wunted al th8 year end. Bank balances, wh8lh8r in credit or overdrawn. are shown at the arllounts properfy r￿on¢lled to the bank statements. P¢n$ion$. defined ¢0nlribut10n $¢heme$ The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of financial activities a8 they betomé payable in accordancè ￿th the rule8 of th8 sch&m8. 15 Wlthlngton M6thodlst Church Notes to the Accounts for the ￿ar ended 31 August 2022 Fund Accountlng Unrestricted funds ar& availabl8 for us8 at the discretion of the trustees in furth&ranc8 of th8 genèral obj8ctiv&8 of th8 charity. Designated funds are unreslricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrittions on their expènditure imposèd by the donor or through the tems of an appeal or as implied by law. Endowmentfunds are funds donated to the charity, wh&re the funds shall be invested and the charity shall enjoy the benefit of th8 incom8 from the capital fund, but wher8 r88trictions are placed on th8 U88 of the capital. 2 Llablllty to taxatlon The Trustees consid8r that the charity satisfi88 the lesls 8&t out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporalion tsx purposes. Accordingly. the Charity Is Potentially exempt from lax3tion in respect of income or capital gains received ￿thIrt categories covered by chapter 3 part 11 of thè Corporation Tax Act 2010 or Section 256 of the Taxation of Charg8abl8 Gains Act 1992. to the extent that 8uch income or gains are appli8d exdusiv8ly on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity. and is therefore included in the relevant costs in the Statement of Financial Activities. 3 Wlndlng up or dl$solutlon Of the charfty If upon winding up or dissolution of Ihe charity Ihere remain any assets. 3fter the satisfa¢iion of all debts and liabilrties. the a88e18 represented by th8 accumulated fund 8hall b& tran8ferred to som8 Oth&r charllabl8 body or bodl88 having simil8r objects to the charity. 4 Significance of financial in5trurnents to the charity's position There are no signifiG3llt ltnp1iG3t￿ns of 5uGh matters. 5 Net Idoflclt)Isurplu8 before tsx In the flnanclal year 2022 2021 Th8 nel Idefieilysurplus before tax in the finanaal year is stated aft8r charying'.- Trustees. remuneration and pension costs 10,792 10.238 6 Invèstment galn8 Current year Current year Curr•nt year Currènt y•ar Prlor Year Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2022 2022 2022 2022 2021 Unreali5911 gains l(Ios5e$) and writing down of carrying values TMCP Investments- Unr88li88d 114.0381 1171 114.0551 11,7751 Total unrealised gainslllossesl et¢ 114.0381 11n 114,0551 11,7751 Total r881186d and unreall8ed galns 14.038 17 14.055 1,775 16 Wlthlngton M6thodlst Church Notes to the Accounts for the year ended 31 August 2022 7 Staff costs and ernoluments Salary costs 2022 2021 Gross Salari88 8xcluding trus188s and k8y man8g8m8nl p8r80nnel Employerts operating costs of defined contribution pension schemes Trustees, Remuneration as detailed in note 9 Other ben&fil8 paid to trustees, as detailed in not& S 14,115 556 10.238 1,695 442 10,792 1,748 Totsl salarles. wage8 and related costs 24.094 26,604 Nurnber5 of fvll lin￿ employees orfull time equivalents 2022 2021 The average nutnber of total siaff etnployed in the year was The details of retnuneration paid to trustees is shovm in note 9 No employees received etnolutnents lexduding pension costs) in exGess of £60.000 per annuTn. 8 D8flned contrlbutlon ponslon 8cheme8 The tharily oporates a dÈfinÈd contribution pension scheme, thÈ costs of which are shown abDVÈ. Any liabilile5 and 355et5 a550ciatecl with the scheme are shown under debtors and creditor5. 9 Remuneration and payments to TnJ$tee$ and per$on$ ¢tynn¢￿ed with Ihem 2022 2021 Remunetr¥tlon payable to ttvstees or connecledpetsons Richard Kirkby 10,792 10,238 Total remuneration 10,792 10.238 Richard Kirkby 18 Èmployed as the part time thurch administrator. The Churd) Council complies with MÈlhodisl Church Standing Orders 919 and 019A regarding conflicts of inl8r881. No other trustees received remuneration or expenses. 2022 2021 Pénsion poymènts relating to tru$ieès orcortrtectedpÈrsons Rich8rd Kirkby 1,746 1.695 1,746 1.695 17 Wlthlngton M6thodlst Church Notes to the Accounts for the year ended 31 August 2022 10 D8f6rred Incom8- Unrestrlcted and Do8lgnat?d fvnd8 Opening Deferrals Released Rocoived Deferrod from prlor les8 released at year end years In year CTIL Mobile Telecomrnunicalions Rent 17.060 117.0601 17,010 17.010 Total 17.060 17.060 17,010 17.010 2022 2021 These deferrals are included in creditors 17,010 17.060 The deferrals includ8d in credilors rela18 10 incomt relating to specific periods and r8presenl those parts of unr881ric18d funds which relate to periods subsequent to the accounting year end. 11 Tangibl8 fixed assets Land and Bulldlnas Total Cost Al 1 Sepl8mb8r 2021 630,000 630,000 At 31 August 2022 630,000 630,000 D8proci8tion At 31 August 2022 Net botsk value Al 31 August 2022 630,000 630,000 At 31 August 2021 630,000 630,000 12 Investments held d5 fixed a55ets Other Classes of Total Investrnent Carrying value5 of inve$trnents Al 1 Sepl&mber 2021 AdditlOnS R8valualion at 31 August 2022 Disposals 126,662 955 114,0551 19041 126.662 955 114.0551 19041 At 31 August 2022 112,658 112,658 18 Wlthlngton M6thodlst Church Notss to the Accounts for the ￿ar ended 31 August 2022 Anatysis betsv8en fair value and historical cost Investments as above held al fair value 112,658 112,658 Totsl at 31 August 2022 112.658 112,65 Anatysis of OtherCla55es of Investment Included at falr value Total Summary of tsther¢la$$e$ tyf investments at 31 August 2022 Ca8h or cash equiva18nts 112,658 112.658 112,658 112,658 13 Debtors 2022 2021 Prepayrnen15 and accrued income Other debtors 4,708 19,369 4.412 18.944 24.077 23,356 14 Credltors.. amounts falllng due wlthln one year 2022 2021 Accruals Deferred Income- Unrestricted & designated funds 53.349 17.010 35,362 17,060 70.359 52,422 15 No related party transactions There w8re no transactions wth related parties in th8 year, except with regard to trustees. remuneration, which are fully di￿105ed in notes above. 19 Wlthlngton M6thodlst Church Notes to the Accounts for the year ended 31 August 2022 16 Partlculars of how partlcular funds are represented by 88sets and Ilabllltles At 31 August 2022 Unrostrlctod D6slgnat6d Endowment funds funds funds Restrlcted funds Totsl Funds Tangible Fixed Assets Investments at valuation:_ Fixed asset inveslrnpnts Current Assets Currenl Liabilities 630,000 630,000 91,289 176,6691 170,3591 8.412 12,957 196,770 112,658 128,131 170,3591 8.030 574.261 8,030 8,412 209.727 800,430 At 1 September 2021 Unrestricted Designated Endowment funds funds funds Restricted fvnd5 Total Funds Tangible Fixed Assets Inv881m8nts at valualion:_ Fixed a8S@l investm8nls Current Assets Current Liabilities 630,000 630,000 105,31S 196,6091 152,4221 8,413 12,934 189,660 126,662 112,739 152,4221 19.688 586,284 19,688 8,413 202,594 816,979 17 Change In total funds over the year as shown In Note 16, analysed by Indlvldual fund8 Fund5 brought forward from 2021 Movemont In fund8 In 2022 Transfers bètween funds in Funds carried forward to 2022 See Nots 18 See Note 1tr 2023 Un￿$th¢ted and de$i9n8ted funds... Unrestricted R8V8nue Funds D88ignat8d R8venu8 Funds 586,284 19,688 120,3131 13.3581 8.290 18.3001 574,261 8,030 Total unrgstrictod and designated funds 605,972 23,671 10 582,291 Restricted funds... Aileen Hargreave5 Legacy Benevolent Development Repairs & Maintenante ISMUHTI S&kondl Methodlst Church 12.934 470 34.303 154.203 24 13021 143 7.952 16991 12,958 168 34,446 162,155 Totsl restrlcted funds 202,594 7,118 15 209,727 Endowmertt funds... Carnell8ys ￿￿queSt Edward T SheAock Legacy Higginbotham Legacy 223 7,926 264 7,941 247 151 Total endowmgnt funds 8,413 8,412 Total charity fund5 816,979 116,5491 800,430 20 Wlthlngton M6thodlst Church Notes to the Accounts for the ￿ar ended 31 August 2022 18 Anatysis of movements in funds overthe yoar as shown in Nots 17 othèr Galns & Losses 2022 Income Expendlture Movement In funds 2022 21J22 2022 Unrestricted and designated funds... Unrestricted Revenue Funds Designated Revenue Funds 86,658 3,318 192,9331 16,6761 114.0381 120,3131 13,358 Restrict8d funds... Aileen Hargreave5 Legacy Benevolent Development Repairs & Maintenance ISMUHTI Sekondi Methodist Church 61 1371 13021 24 13021 143 7.952 16991 143 10,092 16 12,1401 17151 Endowment funds... Carnell8ys B&qu8sI Edward T Shertock Legacy Higginbotham L8gacy 37 15 100,332 102,826 14,055 16,549 Gains and losses are detailed in note 6. 19 Dètalls of transfers between funds In the year as shown In Note 17 The transfers 5h¢)wn in note 17 above 8re:_ 2022 Tollfrotnl Unrestricted Revenue Funds in acGordanTr wth the aGGOUnting tK)liGy'AGGounting for ￿pital grants and fix&d as8&t funds.. TollfroMI Designated Revenue Funds Tollfroml Endowment Revenue Fund5 8,290 18.3001 Net transfers 20 The purposes for whlch the funds as detslled In note 17 are held by the charlty are:. Unrestricted and designat8d funds... Unrestricted Revenue Funds Th&s& funds are held for thè meeting the obl&dives of the charlty. and to provid& r888rw88 for futur8 acliviti8s, and , subj8Ct lo charity ￿lS18th0n, are free from all reslriclions on their use. Designated lo record the incorne and expenditure of the contact centre. Contsct Cent Moira Nixon Opportunity Fund Designated fund to be held primarily for the r&developm&nt of Area 3 lex CAB offices) 88 Opportunity arises. Monday Monk&y8 D8signaled lo r8cord the income and expenditure Df the mother and toddler group. Repairs & Maintenan Designated lo record the GhurGhes annual ¢ontribution towards repairs and mainl&n8ne8 and p8rmi118d expenditure in aecordanc* vAth th8 agr88ment with SMUHT. Th8 Club Dasignated lo record incom8 and eKp8nditure of the Club. 21 Wlthlngton M6thodlst Church Notes to the Accounts for the ￿ar ended 31 August 2022 Flower Fund Designated for decoration of church 8&rvic88 and sub88qu8nt distribution or as appropriate. Thursday Night Group Designated held on behalf of ladies soaal group. Church Magazine Designated fund to be used to provide a church magazine to promote church services. Tuesday Tots Designated lo record the incorne and expenditure of the Toddler and Carer Group. Reslrlcted funfls... Aileen Hargreaves Legacy This fund is lo enable members to have 3 holid3y. or lo assist member5 with Irav&l, accomt￿at10n and other fees when allÈnding festivals, cours&s and CDnf8r8neces. Benevolent The fund is used for benevolent purposes. D8v&lopm8nt This fund is us8d for dev8k)pm8nt work within the church. Repairs & Maint8nance ISMUHTI This is South Manchester Univ8rsity Hospital Trust's annual contribution lowsrds the repairs and maintenance, and alk>cation of permilled eKpenditure. Funds to be donated to the S&kondi Methodist Churth in Ghana. Sekondi Methodist Church Endowmenl funds... Carnelleys B&qu8st Income from this fund is to be used for the benefit of th8 poor. Edward T Sherfod( Legacy Th& Incom& from this fund can b& used for thè upkÈ&p and maintenance of th8 chureh, the improvement ol musical 88r4ic8s and g8nÈral purposes of the church. Higginbotharn Legacy Income from this fund is used lo support the chapel. 22 Wlthlngton Methodlst ch￿￿h Detailed analysis of income and 8xp8nditure for the year ended 31 August 2022 as required by the SORP This analysis is classified by convention81 nominal descriptions and not by activity- 21 Donations and Lega¢ie$ Current year Current year Current year Current year Prior Year Unrestricted R8Strictsd Endowment Total Funds Total Funds Fund5 Funds Funds 2022 2022 2022 2022 2021 Donations and gift5 from individuals Small donations individually less than £1000 28.779 16 28,795 31.758 Total donations 8nd gifts from individuals 28,779 16 28,795 31,758 Revenue grants from government and public bodies CJRS Gr8nt $94 594 13.080 Total public sector revenue grants 594 594 13,080 Revenue grants and donations from non public bodies Small grant5 individually less than £1(K)O 250 250 665 Totsl private sector revenue grants 250 250 665 Total Donations and Legacies A1 29,623 16 29,639 45,503 Last year £136 of Small donatlon$ Indlvldually le￿ than £1.000 wa$ ￿$trICted. 22 Income from Charitable activities- Trading Activities Current year Current year Current year Current year Prior Year Unrestricted Restricted Endowment Total Funds Total Funds Fund5 Funds Funds 2022 2022 2022 2022 2021 Primary purpose and ancillary trading Traidcraft W88kday coff88 Sund8y coff88 Contact centre Monday Monkeys Flower fund Church tnagazine Tuesday Tots 275 2.500 710 2,500 710 2.599 Totsl Prlmary purpose and anclllary trading 3,215 3,215 2,874 23 Wlthlngton Methodlst ch￿￿h Detailed analysis of income and 8xp8nditure for the year ended 31 August 2022 as required by the SORP 23 Totsl In¢ome from ¢harltable adlvltles Current year Current year Current year CU￿nt year Prior Year Unre5trict8d Restricte