CHURCH RECEIPTS AND PAYMENTS ACCOUNTS THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS The Avenue Methodist Church, Sale Church FOR THE YEAR ENDED 31 August 2024 Trafford Circuit Circuit no. 01137 Registered Charity- Charity Registratlon number If not a registered charity His Majesty's Revenue and Custom5 Gift Aid number (The HMRC number is equivalent to a registered charity number in terms of evidence of charitable ststus and may be used to give to donors or grant funders wshing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242) 1130117 Minister.. Rev G12yne Worgan Church Steward5'. Colin Norman Valma Jeffries Treasurer.. Cynthia Fowler ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 The Avenue Methodist Church, Sale Church Unrestricted Restricted Totsls this Funds Funds year Ttstals last year SECTION A a1 RECEIPTS Nota 82 Offerings and Tax ￿COVered Bank and CFB interest and Investment income 88.365 88,365 71.648 a3 12.835 75,319 428 12,835 75.319 428 5.523 84 Lellings Other receipts TOTAL RECEIPTS 67.773 42,392 187,336 a5 a6 176,947 176,947 la71 SECTION B b1 PAYMENTS b2 Circuit Assessment or Share 75.600 75,600 82.200 b3 Donations 2,400 2,400 2,400 b4 Repairs and Maintenance utilities {lnsuran￿$, water charges. healing & lighting) 67,026 67.026 14,942 b5 37,817 37.817 14.520 b6 b7 Other payments TOTAL PAYMENTS 6.591 189,434 6,591 189,434 8,631 122,693 b8 b91 SECTION C NET RECEIPTSIPAYMENTS FOR THE YEAR c1 a6-b81 112.4871 112,4871 64,643 Total funds brought forward from last year c2 348,206 348,206 <¢61 283,563 c3 Sub total Ic1 +c21 335,719 335.719 348,206 ¢4 Transfers and adjustments Ic7 ¢5 TOTAL FUNDS AT END OF YEAR Ic3+¢41 335,719 335,719 Ic8} 348.206 (¢6) SECTION D FOR INFORMATION ONLY.. MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS (these amounts are not to be included In total receiptslpayments figures above) d1 Balance brought forward from last year 22 22 d2 OfferingslGifts- received for external organisalions 328 2.076 d3 OfferingslGifts passed to exlemal organisations 328 2,076 d4 BALANCE STILL TO BE PAID Id1+d2-d31 22 22 The Avenue Methodist Church. Sale ChU￿h OUNTS ANO NTERNAL ORGANISATIONS REPORTING TO THECHURCH COUNCIL SECnON E Pl•asefollowthÈ Guid*nc• Notè$ toeom Summary ollhe Church acc¢untsfor Ihe year ended31 AuguS12024 8nd Iniemal Oiganisalions reporting lo Churth CountiVChvr¢Jl Meebn9. Noie th81 ￿e lunds Df an Iniemèl OrggniSat￿n would Drymally b8 Resl(iciedfund5 unhss ilLYJuld be deady shLwlhal they could be US￿ IOT any methL￿lSt pur￿￿￿. Thi5 seLliOD musl be complelea 10 arnve at ihe9ross inwme 8nd expenditure lotals tyl Iho Church. ff gtoss income ex¢8eds ￿PAc￿313 ihrf5l￿￿. then ihPA¢eru￿¥ Inel￿￿￿¥¢¢￿Inti￿g AND A DIFFERENT FORM mu51 beused to report th? accoun1515ee meth0d15twebsi￿I. Please rderto Iheguiaartt nDies reg3Mlng iran5fers between IhB DIsiricL and Conne￿e￿ Disinci OrgaNsa￿OnI. INTERNAL ORGANISATIONS NeiRecelpisl Paym￿15 Openlna bal￿re5 RFceip13 Payrnenls AaiU51men15 Closing balaKe5 Wednesday Ffiendshlp 7S1 721 40 72D Badrnlnton Worn¢D% Fellts¥wANp 85 65 ¢7 em Organisations funds es 731 30 758 788 Chureh accounts (totals browhtfoyward from pag• 2-totals colurnnl e9 176.947 189,434 {1zA871 348,206 335,719 BY CHURCH 177.70e 190.146 348.964 336,507 Continue on a separate sheèt rfngcp555ry and bring ias fU￿ard TOTAL RECEIPTS TOTAL PAYMENTS SECJION F TATEMENT OFASSETSAND LMgILITIES OPENING BALAACES CLOSNG BALANCES ¢HUR¢H.¢AgH FUNDS HELO at31 Augusi 2024 C8Yh in hand Note 10 Bank Curr2nlAccount Npte 11 91,756 69.995 Bank Dgp05il AccDunl Centrd Finante Board 162.291 165.7 Trusipg5 forMethDdist Churth Purp05BS 94.174 100,033 Other lund5 Notv 11 SUB T0TAL-Chu￿h accounts 348,228 It61 335.741 Toial funds hÈld by Irtotn4 Organisabons Ilhedosing baLance toial from above) le121 758 788 TofAL CASM FUNDS HELD BYCHURCH Note 12 348.986 336.529 SECTION G Al 1 Seplwnber2023 OTHER ASSETS and UABIUTIES 31 AugU512024 Invesimerts Ilndude E￿0￿Ments] Land & eukling5155q n¢tss tp Insuranrnval￿l g3 OlherAs5els Loanlsl-show 3mouni outstsnthn9 81 yèarend 70,000 70.000 Iyhsr Liabibtiè5 14 Indude only Fund5 held at the Ceniral Financè Boar4 Includg only Funds held atTwsieps formeihodist C￿reh PurFKlSeS 91 I￿￿￿a8 any atherinvéstrnenls InDlthg (ash efement of TMCP trU51s arcoun151his is incJud2d in line IS Name of Church . No........... Declarations and Scrutiny I confirm that these Receipt and Payment based accounts for the year to 31 August 2024 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. Signature of treasurer . Date..x.- L - Ir Name and address of treasurer .tyK.S c4. N.•1 l.IA- .FoOv LT- ! i. rfi. !1VnlV .aO. S Post Codeth.3.3...¥. C5 Presentation to the Church trustees I confirm that the annual report and accounts for the year ended 31 August 2024 werelwill be" presented to the meeting of the Church trustees held on Signature of the Chair of the meeting Name of the Chair of the meeting Independent Examiner's Report to the Trustees of the The Avenue Methodist Church, Sale Charity Number 1130117 Responsibilities and basis of report I report to the trustees on my examination of the accounts of The Avenue Methodist Church for the year ended 31 August 2024 set out on pages to 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. delete or circle as appropriate Name of Church.. The Avenue Methodist Church, Sale No.. 01137 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 (other than that disclosed below.) 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. 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. obtained independent verification of all investments with the Trustees for Met odist 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 Relevant professional qualification of independent examiner Name of firm (where appropriate) Address Date delete or circle as appropriate FormRevie Aug-24 The Avenue Methodist Church, Sale Notes to Standard Form of Accounts for the year ended 31 August 2024 Note1: a2 Offerings & Tax Recovered Donations & Bequests Envelopes Other Gift Aid et¢ Standing Order Loose Cash Fund 2023-24 2022-23 M&W M&W M&W M&W M&W 43,055.00 1,889.04 11,408.70 29,025.00 2,986.79 88,364.53 12, 230.00 2, 528.20 21,946. 70 32, 586.00 2,357.42 71,647.72 Note 2: a3 Bank and CFB interest and Investment income Bank Interest CFB Interest TMCP Interest (note 2.1) M&W M&W TMCP 102.03 7,605.33 5,127.69 12,835.05 248.69 5,274.61 5,523.30 Note 2.1.. TMCP interest was not included in this figure for 2022-23. See note 9.1. Note 3: a4 Lettings Ad-hoc Lets Church Groups MAC Regular Lets Baby GrouplMis¢ Propety 11,309.30 Property 2,004.00 Property 22,872.00 Property 38,931.41 Property 201.95 75,318.66 11.224.85 1,870.00 18, 139.00 36,579.30 20. 00 67,773.15 Note 4: a5 Other Income Coffee Photocopier InGome Profit from Events Sundry ABC Baby Group Baptisms weddings funerals Catering Interest Free Loan Receipt M&W M&W M&W M&W M&W Propety Propety Property 373.75 54.74 47.00 4, 695.38 75.50 1, 7Q2. 70 500.00 155.00 216.06 35. 000.00 42.391.64 428.49 Note 5: b2 Circuit Assessment or Share Circuit Assessment M&W 75,600.00 82,200. 00 Note 6: b3 Donations Non Recurring Donalions M&W 2,400.00 2,4L￿.Oo Note 7: b4 Repairs and Maintenance Non Recurring Projects Cleaning Materials (note 7.1 } Cleaning Services (note 7.11 Repair Materials Repairs by Subcontractors Routine Maintenance Property 33,890.00 Propety 546.69 Propety 9,380.23 Property 161.47 Property 13,842.72 Property 9.204.70 67,025.81 211.26 7,938.20 6, 792.77 14,942.23 Note 7.1.. in 2022-23. Cleaning Costs were included under b7- Other payments Note 8: b5 Utilities (Insurances, water charges, heating & lighting) Electricity Property Gas Property Insurance Propety Water Propety 10,420.94 19,647.61 6.848.62 899.56 37,816.73 3, 443.04 3,628.31 6, 797.00 651.94 14,520.29 Note 9: b7 Otherpayments Non Profrt Events M&W Leases {photocopier) M&W Materials (photocopier) M&W Administration M&W HSBC Bank Charges M&W Telephone M&W Worship Misc M&W Non-Recurring Projects (expenses for a one-off event) Propety Catering Property Cleaning Materials Property Cleaning SeNices Property Various Admin exp Propety Licences Propety Youth Work Expenses Ellen Altr, Transfer from M&W to TMCP M&W Paymentsltransfers into TMCP TMCP TMCP Charges TMCP TMCP Charges minus Interest (note 9.1} TMCP Adjustment for TMCP misreported balance {note 9.2} TMCP 983.00 1,540. 80 286.56 t96.49 162.48 1.338.17 691.38 1,000. 00 121.50 487.24 9,071.04 348.40 1,540.80 615.08 144.05 159.24 1,360.41 706.21 1,206.31 5.00 369.95 215.50 1.000.00 1.000.00 268.40 36.60 2, 000.OQ 7,000. 00 2.833.51 200. 00 8,630.15 6,590.95 Note 9.1-. In 2022-23. TMCP interest was not accounted for under a3 in the Standard Form of Accounts. Instead. the total for b7 includes an adjustment which amounts to the TMCP admin charge minus interest gained Note 9.2: In August 2023, the closing balance with TMCP was misreported as 94,374 when the statement shows 94.174. Therefore a £200 adjustment has been included in 'b7- Other payments, to correct the opening balances for the 2023-24 accounls. Note 10: In the Standard Form of Accounts for 2022-23, a Cash in hand figure (f1) of £108 was declared. However, more detailed internal accounts showed that of this, £90.77 was petty cash belonging to Wednesday Friendship Group and £10 lo the Badminton Group. These amounts are also included in the balances shown for these groups in section E so should not have appeared again under church cash funds held. Note 11: In the Standard Form ofAccounts for 2022-23, the Bank Current Account (f2) closing balance was reported as 69.232 with a further 22.423 listed as Other funds (f61. However, bank statements show that the total held in current accounts on 31st August 2023 was 91.756.. HSBC Charitable Bank Account 86,422.39 HSBC Business Money Manager 5,230.38 Barclays Playgroup Current Account 102.91 91,755.68 less 'Other Funds, total {f61 less incorreclly reported £101 from Cash in hand {f1) 22,423.00 100.77 69,231.91 The 'Other Funds, total is the balance of the 'Ellen Altree Fund, held in the current account but designated for Youth Work expenditure. Note 12: There is a £22 discrepancy Total Cash Funds Held as shown in f9 and that shown in e10 this is the £22 shown in section D as a balance still to be paid to external organisations. These funds were retained in the church current account after the charity it was collected for closed down before the payment could be made. The trustees will nominate an alternative charity to send this balance to in 2024-25. ¢OOOCD tnrooinDJ -OtsJtslrLn IXJ ff) CO IJ) o tr)oJo U? ffi Lri rlD tn 0> tsj rCOOrN f7JOrLntrr ooio)o *rO Lri Lfi ￿- Wi ¢5)0￿￿ ¢7JLnr￿￿o ¢7) (7) 17) N (D O oi r£> Di ￿ Ln ¢ri O)NOrO COO)rinw Lfj (o Tr- OJ 0> q) O ¢D W a) a) oooooo zzzzzz zzzz zzz THE AVENUEMETHODISTCHURCH Notes lo Balance Sheet 31stAugust Financial Year 202>24 2022-2023 Flnanclal Year 2023.2024 Flnancial Y••r 2022-2023 0ts1-Ba HSBC Current Account (Generall HSBG Current Account IRe$ervel Playgroup Barclays Current Account £64.560.28 £5,332.41 £102.91 £86,422.39 £5.230.38 £102.91 £69,995.60 £91,756.68 Note 2- CFB Do Gpneral Account 51tAccount £165.705.46 £162,291.43 £165.705A6 162.291.43 Note 3- Cash In Hand Office Petty Cash Adju51menl £7.18 £7.06 £012 £7.18 £7.18 Balance Brought Forward £94,173.71 £84,540.20 Bequests paid in Interest eamed Admin Charges Expenditure Adjuslmenl £1,000.00 £5,127.69 268.40 £0.00 £0.00 £7,oriJ.00 £2,833.51 £0.00 zooo -£2tMJ 00 breakdown not known £5,859.29 £9.633.51 Balance carried forward £100,033.00 £94,173.71 Nots S- Min15 & Worshl Fund Balance Brought Forward £29,914.40 £37,521.88 Income forthe period Expenditure forthe perio(S Surplus of incom? over expendibjre £96.500.38 83.525.79 £84,191.60 -£91,798.88 £12.974.59 -£7,607.28 Balance Carried Fer￿ard £42W88.99 £29,914.40 Note 6- Pro Furbd Balance Brought Forward £131.082.09 £103,428.62 IncDme for Ihe period Expendrture for the period Surplus of income over expenditure £75,318.e6 -£106.423.80 £68.144.21 -£40.490.74 -£31.105.14 £27,853.47 Transfers to Buk1ing Fund alance CarrEd Fotward £99.976.95 £131.082.09 Nol• 7. Pla Grou Flbnd Balance Brought Forward Fee5 CFB balan¢e lo main ¢fb al¢ pl¢ to Main Church cla £1Q2.91 £102.91 Balance Garrfed FoFward £102.91 £102.91 Club F Balance Srought Forward £512.28 £512.26 Income forthe period Expenditure forlhe Period Surplus of income over expenditure £0.00 £O.OD Balance Carried Forward £512.28 £512.28 Balance 8rought Ferward £22,421.11 £22.457.71 Income forthe period Exppnditure forlhe ￿[lod Surplus of income over expenditure £0.00 -£36.60 215.50 -£215.50 38.60 Balance Carried Forward 22.205.6 £22,421.11 Note10.Th1 Funds Balance Brought Forward £21.50 £21.50 Action fer Children (from Carol Service) Christian Aid House C¢llÈ¢lion Attrincham Food Bank St Annsl Carel Service WellSprin9lCarol SeNice Christian Al(￿UrkeY Donations 10 nominated Charities £328.08 £1,166.00 £166.00 £306.35 £308.35 £128.00 -£2,076.70 -£328.08 £0.00 £0.00 Balance Carried Forward £21.50 £21.50 Note 11-In Free Lo n5 Balanc8 Brought Forward £70,OW.LKI £35,0Tr).00 Income for Ihe period Expenditu￿ for the period £0.00 £0.00 £35.0￿.00 £0.00 £o.oD £35.0(M).00 Balance Carried Forward £70,000.00 £70,000.00 12.Wednesda Frfend hi Balance Brought FO￿ard £679.91 £75.86 Incomefor the perits Expenditureforthe pertod Adjustment plc £760.90 -£721.02 £818.79 214.84 £0.10 £39.88 £604.05 alance Carried FoMard £719.79 £679.91 - B*dmlnton Balance Brought Forward £13.29 £243.29 Income forthe per￿d Expenditure forlhe period £0.09 -£10.00 £110.00 -£340.00 -£230.00 -£10.00 Balance Carried Forward £3.29 £1329 Nots 14- Wom8n5 Fellowshl Internal Balance brought Fomrd £65.00 £336.59 Income for Ihe period Expenditure for the period £0.00 £271.59 Balance Carried Forward 65.0 £65.00 -oLnT￿l7}0Vrn1nO o u)0) oai¢D o o) ffj (rj ZtYUL) o) o) o UU>WCJCattC£tY> Ir)￿￿0 inro 017JU)O rOJCQ(N (W O) r (fj 17J L() ¢£1 ¢3) ¢ )rU) u)GJ l£• O ( *X>fO ou) o(0 OLr) 0 v)