Registered Charity number 1130274
Trustees’ Report and Financial Statements
For the year ended 31[st] August 2022
Registered Charity Number 1130274
District Trustees Rev David Hinchliffe (Chair) Rev Deborah Cornish (Assistant Chair) Rev Helen Hollands (Assistant Chair) Rev Samantha Funnell (Assistant Chair) Mrs Pauline Newton (District Treasurer) Rev Nicholas Oborski (Synod Secretary) (appointed 7 September, 2021) Mrs Shelagh Morgan (Synod Secretary) (resigned 30 April, 2022) Rev Daniel Balsdon Mr Jack Delbridge (resigned September, 2022) Rev Anne Ellis (resigned August, 2022) Mrs Jennifer Gandy (appointed 16 September, 2020) Ms Jenny Jackson (appointed 18 September, 2021) Rev Sydney Samuel Lake Rev Bonni-Belle Pickard (appointed 18 September, 2021) Miss Bridget Quint (appointed September, 2022) Rev Andrew Reed Deacon Bryanell Rop (resigned April, 2022) Mrs. Linda Weedon (appointed 7 September, 2022) Mr Alan Wood (resigned September, 2022) Mr Michael Barton Woodhouse (resigned September, 2021) Principal Office District Office, Unit 4b Basepoint Business Centre Metcalf Way, Crawley, West Sussex RH11 7XX Independent Examiner Azets Audit Services 2[nd] Floor, Regis House, 45 King William Street, London, EC4R 9AN Bankers Lloyds Bank plc, PO Box 1000, BX1 1LT Central Finance Board of the Methodist Church 9 Bonhill Street, London EC2A 4PE Investment Managers Trustees for Methodist Church Purposes and Custodian Trustees Central Buildings, Oldham Street, Manchester M1 1JQ
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Report of the Trustees for the year ended 31[st] August 2022
The Trustees submit their annual report and financial statements for the year ended 31[st] August 2022. These are presented annually to the District Synod. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP 2015) Accounting and Reporting by Charities issued on 16[th] July 2014 and Update Bulletin 1 issued 2[nd] February 2016, in preparing the annual report and financial statements of the Charity.
Objectives and Activities
The District is constituted to advance the mission of the Church in the South-East District by providing opportunities for circuits to work together and support each other, by offering them resources and finance, personnel and expertise which may not be available locally. The District also serves the local churches and circuits in the support, deployment and oversight of the various ministries of the Church in programmes of training.
Objectives
The District came into being as a new Methodist District on the 1[st] September 2006. The main objectives set out were:
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To support and encourage the circuits in mission and worship as members of a world-wide church and global community;
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To develop pastoral care of lay and ordained staff living and working in the circuits and of the lay officers of the District;
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To work together to share ministry, leadership and responsibility and encourage these ways of working in the circuits.
Activities and Achievements
The Trustees confirm that they have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.
In April 2016, the Synod agreed the District Development plan for 2016-20 in which we stated our purpose: ‘The Methodist Church believes that the Church is called to serve the purpose of the reign of God through its worship, learning and caring, service and evangelism. Within this purpose the South-East Methodist District will concentrate on what it can uniquely and best do to promote excellence and creativity in worship, mission, ministry, oversight and governance in local churches, circuits and their communities.’
We affirmed that we intend to achieve this by encouraging and resourcing local churches and circuits and “connecting the Connexion”. This work is on-going. In June 2020, following on from the District Development Plan 2016-20, the District Council initiated a District Mission Plan review in order to
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ensure the District’s mission plan is appropriate and effective;
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to reflect upon the impact of Covid-19 upon the mission of the District, Circuits and Churches in the South-East District, and to
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reflect on the report God For All which was accepted by the Methodist Conference of 2020 and to begin to explore whether the District’s grant-making criteria might need to be rewritten in the light of the Connexional mission priorities expressed in God For All.
This work has now been completed and in April 2022, the Representative District Synod approved a new Mission Plan entitled “Inspire – Encourage – Enable”. In summary, the Mission Plan affirms that: “In playing its part in seeking to fulfil Our Calling as Methodist people, and inspired by the Methodist ” Way of Life, the purpose of the South-East District is to Inspire , Enable and Encourage.
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Report of the Trustees for the year ended 31[st] August 2022
Activities and Achievements (continued)
Inspire
The South-East Methodist District seeks to inspire us to be faithful disciples, bearing witness to God’s love for the sake of the transformation of the world.
Enable
The South-East District seeks to enable our calling to be a people faithful to God in mission through offering good governance.
Encourage
The South-East District wants to encourage circuits, churches and individual disciples to live out their calling as followers of Jesus Christ.
The South-East Methodist District therefore commits itself in the following ways:
Our Commitment
The Methodist Church invites us to recognise that in God for all:
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All need to be Centred in God
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Everyone is an Evangelist
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Our desire is to develop Transformational Leadership
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We have the opportunity to cultivate New Places for New People
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We take seriously our missional need to be a Church at the Margins
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We seek for Every Church a Growing Church
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We commit to Developing Young Evangelists, Pioneers, and Leaders
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We need to create an effective Digital Presence: Mission for the Digital Age
The Next Steps
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Develop our work amongst refugees, migrants , displaced persons
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Develop an international twinning relationship with the Methodist Church’s Global Relationships team
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Ensure the development of an effective digital strategy for mission
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Continue to encourage and support churches and circuits developing new housing mission
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Identify and support the opportunities to develop new places for new people
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Support the development of children and youth work in the District by advocacy for 3Generate and for Methodists to engage with schools in their communities
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Enable the District, circuits and churches to promote, celebrate and inhabit the call to equality, diversity and inclusion within the life of the Church for the sake of the world
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Seek to inspire , enable and encourage the Methodist people to be the people God calls us to be!
In the fulfilling of this revised District Mission Plan, we have appointed to voluntary roles:
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An officer for Refugees, Migrants and Displaced Persons, who has been creating a network of knowledge and volunteers through Church, NGOs and statutory authorities across the South-East in recognition of the significant numbers of cross-Channel migrants coming into the District, as well as a significant number of British Overseas Nationals arriving from Hong Kong which has, in one case in the District, trebled the size of a congregation in one year.
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Two officers for Equality, Diversity and Inclusion – who are helping the District, Circuits and Churches reflect on how to effectively implement the Methodist Church’s Justice, Dignity and Solidarity strategy.
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Report of the Trustees for the year ended 31[st] August 2022
Activities and Achievements (continued)
General
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Covid-19. Through the course of this year the government has removed all Covid-related restrictions. This means that local churches have been able to re-open. However, churches and circuits continue to be impacted by Covid-19. The impact is felt in lower congregational numbers, less activities and on finances at circuit and church levels. Churches and circuits continue to reflect on what the future shape of mission and ministry will be.
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Worship life . As churches have re-opened they have reflected on the value of online presence and many churches have continued to live-stream or pre-record for streaming acts of worship. The District itself continues to review its own digital resources and policy;
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Pastoral care – remains at the heart of being a caring, Christian community. The District remains indebted to its ministers, and to the many lay workers and pastoral visitors who offer pastoral care across the churches and circuits.
*** Finance -** where income has dramatically dropped for many churches (and rental income in particular), churches and circuits have continued to work through the financial impact. The District, churches and circuits continue to monitor their finances in the light of the need for robust reserves policies and the need for wealthier churches and circuits to support their poorer neighbours. Nevertheless, the District is pleased that it has continued to be able to award grants from the District Advance Fund to ministers, churches and circuits – reflecting the vibrancy of mission and witness across the District, and the willingness of God’s people to be adventurous in their plans for mission and service.
*** Community service –** As churches have re-opened following the lifting of government Covid-19 restrictions, the use of premises and consequent rental income remains impacted. Churches have nevertheless been active in supporting vulnerable members and neighbours, as well as supporting increasingly needed foodbanks. Given the rising cost of living (food and energy costs, for example), many churches are exploring how they might support the most vulnerable in the months ahead.
- Training – this has been offered online, and in person, with the Southern and Islands Learning Network offering many imaginative online training opportunities. The numbers attending online training has been significantly higher than the numbers pre-pandemic attending training in person. Safeguarding ‘Training the Trainers’ has been offered online and the Safeguarding “Foundation” and “Advanced” modules are now available for online delivery. The District Safeguarding Team along with the Learning Network Team have been working hard to ensure that those required to undertake Safeguarding Advanced Module Training have been able to complete it by the Connexionally-set deadline. We continue to be very grateful for their hard work and imagination.
*** Mutual support.** The District’s superintendents have continued to meet weekly with the Chair and Assistant Chairs via Zoom in order to share best practice and offer mutual support and encouragement to each other. The Superintendents have also met twice residentially during this year. The District “Under Fives Group” (those in early years in ministry) has continued to meet regularly via Zoom and now in person for mutual support and encouragement. Joining with the London District, the “Under Fives Group” were able to meet for a residential retreat in January, reflecting on the challenges of ministry in these times.
*** District Meetings. Now that the government has lifted Covid-19 restrictions, the District Leadership Team and the District Council have been able to assess which meetings helpfully and of necessity need to meet in person, and which meetings can now meet online. The emerging pattern of meetings has led to a reduction in costs (especially of travel). It has also made a contribution to the reduction in the District’s carbon footprint** as a result of the reduction in travelling.
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Report of the Trustees for the year ended 31[st] August 2022
Activities and Achievements (continued)
- District Advance Fund. As noted above, the District Advance Fund has been able to offer training grants, as well as grants to mission projects in churches and circuits. The District Council has set aside funds from the District Advance Fund to create three new posts in partnership with circuits, where each post will be 2/3 time working in an area of new housing as a missional practitioner developing a new initiative and 1/3 time as a consultant and advocate for mission in new housing areas around the District. The funding will be initially for three years, potentially extended to five years. The South Kent Circuit’s New Housing Missioner commenced his post on 1[st] September 2020. This is already bearing fruit in the relationships he is building up with new arrivals on the Chilmington Green estate in Ashford, Kent. The District is keen to partner in such schemes with two other circuits, and is in conversation with at least one circuit as they explore the possibilities. Grants have also been made available for young people to attend the Methodist Church’s national youth assembly, “3 Generate.”
*** District Officers and Support Teams.** The policy for Releasing Property for God’s Mission is being implemented within the work of the Resourcing Mission Officers across the district, to whom we express our thanks. We were delighted that Roy Hollands was appointed as District Property Officer on 1[st] January 2022. The Southern and Islands Learning Network team have continued to offer a breadth of online resources to churches, circuits and across the District. The Fresh Ways Hub supports and encourages those involved in pioneering new expressions of church, mission and ministry. Consideration of the role and place of Local Lay Pastors is being explored. In partnership with the Regional Learning Network, the District Council has ensured that opportunities for learning and professional development are offered to all lay employees and that training for line managers is available. The District continues to be grateful for the work of the District Resourcing Mission Officer, District Safeguarding Officer, and District Administrator.
The District Reconciliation Panel remains able to offer advice and early intervention in situations where relationships are breaking down. The group will also meet the requirements set out for it in the complaints and discipline procedures of the Methodist Church. The strengthening of the Complaints Support Group (whose members stand alongside those who have made complaints and those who have been complained against) remains a key priority going forward.
The District Safeguarding Officer continues to be a valued resource for churches, circuits and the District, as she responds to a variety of situations and cases, as well as overseeing Safeguarding training for the District. The District Safeguarding Group’s aims and objectives and membership has been reviewed and the formation of a new District Safeguarding Group is in process. The Independent Chair is in post to lead this group. A key priority will be to learn from the IICSA report and any forthcoming recommendations.
The implementation of GDPR is an on-going piece of work in line with guidance from TMCP. The time has come to review the role of the District Data Champion, now that the GDPR regulations have been embedded, to ensure that all remain GDPR-compliant.
The ongoing activity of the District includes work such as: vocational work with candidates for ordained ministry; oversight of probationers; re-invitation and stationing; complaints and discipline; property consents and grant making. We continue to work through the impact of the decisions of the Methodist Conference in relation to oversight and trusteeship, Equality, Diversity and Inclusion and marriage and relationships – amongst many other decisions. Through it all, we will seek to serve the present age, as a Christian presence across the South East of England and in Malta and Gibraltar. Finally, The District Chair wishes to honour and celebrate the skill, imagination, grace and commitment of so many faithful servants of Christ across the District who have enabled the Church
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Report of the Trustees for the year ended 31[st] August 2022
Activities and Achievements (continued)
to flourish even amidst a pandemic. He is especially grateful to the District’s Assistant Chairs, and to his PA, and to the remarkable number of District Officers who, in spite of the times, continue to serve the Church faithfully, imaginatively and with good cheer.
Fundraising
The District does not actively fundraise from the general public.
Financial Review
Investment Policy
The surplus funds of the District’s General Funds are held in a deposit account of the Central Finance Board of the Methodist Church, which is a separate body reporting directly to Conference. The surplus funds of the District Advance Fund are held in an account with The Trustees for Methodist Church Purposes.
Reserves Policy
The Trustees’ objective is to maintain net current assets in Unrestricted Reserves equivalent to approximately four months’ Resources expended. The Trustees maintain the Restricted Reserves at a sufficient level to enable each Fund to carry out its objectives.
District Expenses Account
The Net Resources showed an excess of Income over expenditure of £24,024 (2021 £2,539 excess expenditure over income) after setting aside a sum of £3,000 towards future repairs to the District Manse. This now includes the balance in hand for the Benevolent Fund.
Chair’s Benevolent Fund
This is a small fund which relies on donations from Churches, Circuits and individuals, which allows the District Chair to make payments to those the Chair feels are deserving of a Grant. Donations totalling £740 were received during the year and £700 was paid out in grants. The Fund only spends monies which it has available to it and at 31[st] August 2022 the balance carried forward was £1,317. (2021 £1,277). These funds were previously held in a separate account with HSBC but are now accounted for as restricted funds within the District Expenses bank account at Lloyds Bank.
District Advance Fund
After receiving Circuit levies of £245,997, £9,936 from the Connexional Priority Fund, grants and donations of £79,921 and Interest and Investment income of £3,430, the Trustees were able to make Grants totalling £169,255 and also transfers totalling £42,897 to the Expenses Account as follows: £16,349 relating to Training, £8,860 to District Safeguarding expenses, £328 to Refugee & Inter-faith expenditure and £17,360 to our Resourcing Mission Officers.
Many of the Grants agreed relate to future years and under the accounting requirements, £466,369 has been set aside for this purpose. £166,517 (2021 £14,949 shortfall) is carried forward into the new Connexional Year. The funding from the London Mission Fund (LMF) continues to be channelled through our District Advance Fund and £62,355 has been received and passed on to Circuits.
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Report of the Trustees for the year ended 31[st] August 2022
Financial Review (continued)
Plans for Future Periods
Due to changes put in place due to COVID 19 there continues to be a reduction in the amount of travel expenses incurred by District officers as a number of meetings are still held on line. We continue to review our Budget and will reduce the Assessment imposed on Circuits in future years if our Reserves exceed the 4 months resources expended figure. As mentioned under District Advance Fund, the new arrangements continue for the way the London Mission Fund makes grant payments and we anticipate a grant allocation of £71,145 in the year 22/23. The District Advance Fund will continue to receive Circuit Levies and a Grant from the Connexional Priority Fund when the District is eligible. This will enable the Grants Committee to offer Grants in year 2022/2023 depending on the quantity of the requests received. The Benevolent Fund will continue to consider requests to spend the resources available.
Structure, Governance and Trustees’ Responsibilities
Statement of Trustees’ responsibilities
Charity Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its financial activities for that period, together with its assets and liabilities at the end of the period, and adequately distinguish any material special trust or other restricted fund of the Charity. In preparing those financial statements the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable Accounting Standards, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
Legal and administrative information
The governing body of the District is the Methodist Church and the governing body of the Methodist Church is the Conference. The Methodist Church Act 1976 gives the authority under which the Methodist Church acts. The Constitutional Practice and Discipline of the Methodist Church governs the activities of the District. The District is a Registered Charity and was registered with the Charity Commission on 10[th] June 2009.
Trustees
The Trustees who have served during the year and those appointed since are set out on page 1. Trustees are appointed by the Autumn Synod.
The Trustees are responsible for the detailed examination of the financial statements and for recommending their adoption to Synod.
The District is one of twenty nine Districts of the Methodist Church in the United Kingdom. The South-East District brings together seventeen Circuits, their Chapels and Manses based in the south
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Report of the Trustees for the year ended 31[st] August 2022
Structure, Governance and Trustees’ Responsibilities (continued)
eastern segment of England including the whole of Kent, most of Surrey and Sussex, and small areas of Berkshire and Hampshire and includes the Circuits in Malta & Gibraltar. They are contactable via the principal office of the District.
Internal Financial Controls
The Trustees have overall responsibility for ensuring that there is in place an appropriate system of controls, financial and otherwise, to provide reasonable confidence and assurance that:
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the District’s administration is operating effectively and efficiently;
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the assets of the District are properly safeguarded against unauthorised loss or damage;
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proper records are maintained and information produced for management control, fiscal and statutory reasons; and
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the District complies with the relevant laws and guidelines.
Risk Management
The Trustees have examined the major strategic business and operational risks which the charity faces, and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to monitor these risks.
District Independent Examiner
Azets Audit Services was appointed Independent Examiner of District Funds by the District Council.
This report was approved by the Trustees on 8[th] December, 2022.
Rev David Hinchliffe District Chair and Trustee
Mrs. Pauline J Newton District Treasurer and Trustee
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Independent Examiner’s Report to the Trustees of The Methodist Church South-East District
Independent Examiner's Report to the Trustees of The Methodist Church South-East District
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022, which are set out on pages 10 – 19.
Responsibilities and basis of report
As the charity’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 charity’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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
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.
John Howard FCA
Azets Audit Services 2[nd] Floor Regis House 45 King William Street London EC4R 9AN
Date: 13[th] December, 2022
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Statement of Financial Activities (SOFA) for the year ended 31[st] August 2022
| Notes | Unrestricted | Restricted | Funds | Total | Funds | |
|---|---|---|---|---|---|---|
| Funds | ||||||
| Expenses | Advance | Benevolent | 2022 |
2021 | ||
| Account | Fund | Fund | ||||
| Incoming Resources | £ | £ |
£ | £ | £ | |
| Assessments | 204,772 | - |
- | 204,772 | 186,866 | |
| Dormant Funds HSBC Area 4 LSW Dist. | - | - |
- | - | 241 | |
| Interest & Investment Income | 360 | 3,430 | - | 3,790 | 2,311 | |
| Circuit Levies | - | 245,997 | - | 245,997 | 275,353 |
|
| Grant/Donations | - | 79,921 | 740 | 80,661 | 177,998 | |
| CPF Distribution received | _- | 9,936 | - | 9,936 | - | |
| Total incoming resources | 205,132 | 339,284 | 740 | 545,156 | 642,769 | |
| Resources expended on managing | ||||||
| and administering the Charity | ||||||
| District Administration |
5 | 78,724 |
- |
- | 78,724 | 75,119 |
| Contributions to Circuits for | ||||||
| Assistant Chairs | 42,570 | - | - | 42,570 | 41,580 | |
| District Safeguarding expenses | 6 | 35,442 | 8,860 | - | 44,302 | 43,106 |
| Resourcing Mission Officer |
7 | - | 17,360 | - | 17,360 | 20,469 |
| Refugee &Inter-faith exp. | - | 328 |
- | 328 | 2,589 | |
| Synod Meeting expenses | 8 | 1,230 | - |
- | 1,230 | 1,780 |
| Manse Expenditure | 9 | 7,513 | - | - | 7,513 | 5,516 |
| Provision for Manse repairs | 10 | 3,000 |
- |
- | 3,000 | 3,000 |
| District Committee Expenses | 6,966 | - | - | 6,966 | 5,833 |
|
| Training Grants & Expenses | 11 | - |
16,349 | - | 16,349 | 4,061 |
| Methodist Conference | 894 | - | - | 894 | 481 |
|
| Ecumenical payments | 12 | 534 | - |
- | 534 | 534 |
| Computer exp. | - | - | - | - | 108 | |
| Other expenditure |
13 | 5,552 | - |
- | 5,552 | 27,976 |
| 182,425 | 42,897 | - | 225,322 | 232,152 | ||
| Grants and payments made in furtherance | ||||||
| of the Charity’s Objects | ||||||
| Grants & donations | - | 169,255 | 700 | 169,955 | 393,325 | |
| Increase (Reduction) in Provision | for | |||||
| future years payments | - | (55,805) | - |
(55,805) | (47,554) | |
| Miscellaneous | - | 1,471 | - | 1,471 | 1,002 | |
| Total Resources Expended | 182,425 | 157,818 | 700 | 340,943 | 578,925 | |
| Net Incoming (Outgoing) Resources | ||||||
| before Transfers | 22,707 | 181,466 | 40 | 204,213 | 63,844 | |
| Transfer between Funds | - | - |
- | - | - | |
| Unresolved gains & losses on investments | - | - | - | - | - | |
| Net Incoming (Outgoing) Resources | 22,707 | 181,466 | 40 | 204,213 | 63,844 | |
| after Transfers | ||||||
| Funds brought forward | 567,010 | (14,949) | 1,277 | 553,338 | 489,494 | |
| Total Funds carried forward | 589,717 | 166,517 |
1,317 | 757,551 | 553,338 |
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Statement of Financial Activities (SOFA) for the year ended 31[st] August 2021 (prior year)
| Notes | Unrestricted | Unrestricted | Restricted Funds | Total Funds | |||
|---|---|---|---|---|---|---|---|
| Funds | |||||||
| Expenses | Advance | Benevolent | City Centre | 2021 | |||
| Account | Fund | Fund | Funds | ||||
| Incoming Resources | £ | £ |
£ | £ | £ | ||
| Assessments | 186,866 | - | - | - | 186,866 | ||
| Dormant Funds HSBC Area 4 LSW Dist. | 241 | - | - | - | 241 | ||
| Interest & Investment Income | 110 | 1,891 | - | 310 | 2,311 | ||
| Circuit Levies | - | 275,353 | - | - | 275,353 | ||
| Grant/Donations | - | 177,668 | 330 | - | 177,998 | ||
| CPF Distribution received | - | 0 | - | - | - | ||
| Total incoming resources | 187,217 | 454,912 | 330 | 310 | 642,769 | ||
| Resources expended on managing | |||||||
| and administering the Charity | |||||||
| District Administration |
5 | 75,119 | - | - | - | 75,119 | |
| Contributions to Circuits for | |||||||
| Assistant Chairs | 41,580 | - | - | - | 41,580 | ||
| District Safeguarding expenses | 6 |
27,829 | 15,277 | - | - | 43,106 | |
| Resourcing Mission Officer |
7 | - | 20,469 | - | - | 20,469 | |
| Refugee &Inter-faith exp. | - | 2,589 | - | - | 2,589 | ||
| Synod Meeting expenses | 8 | 1,780 | - | - | - | 1,780 | |
| Manse Expenditure | 9 | 5,516 | - | - | - | 5,516 | |
| Provision for Manse repairs | 10 | 3,000 | - | - | - | 3,000 | |
| District Committee Expenses | 5,833 | - | - | - | 5,833 | ||
| Training Grants & Expenses | 11 | - |
4,061 | - | - | 4,061 | |
| Methodist Conference | 481 | - | - | - | 481 | ||
| Ecumenical payments | 12 | 534 | - | - | - | 534 | |
| Computer exp. | 108 | - | - | - | 108 | ||
| Other expenditure |
13 | 27,976 | - | - | - | 27,976 | |
| 189,756 | 42,396 | - | - | 232,152 | |||
| Grants and payments made in furtherance | |||||||
| of the Charity’s Objects | |||||||
| Grants & donations | - | 286,205 | - | 107,120 | 393,325 | ||
| Increase (Reduction) in Provision | for | ||||||
| future years payments | - | (47,554) | - | - | (47,554) | ||
| Miscellaneous | - | 788 | - | 214 | 1,002 | ||
| Total Resources Expended | 189,756 | 281,835 | - |
107,334 | 578,925 | ||
| Net Incoming (Outgoing) Resources | |||||||
| before Transfers | (2,539) | 173.077 | 330 | (107,024) | 63,844 | ||
| Transfer between Funds | - | - | - | - | - | ||
| Unresolved gains & losses on investments | - |
- | - | - | - | ||
| Net Incoming (Outgoing) Resources | (2,539) | 173,077 | 330 | (107,024) | 63,844 | ||
| after Transfers | |||||||
| Funds brought forward | 569,549 | (188,026) | 947 | 107,024 | 489,494 | ||
| Total Funds carried forward |
567,010 | (14,949) | 1,277 |
- | 553,338 |
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Balance Sheet as at 31[st] August 2022
| Unrestricted | Unrestricted | Restricted | Restricted | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Advance | Benevolent | Totals | |||||||
| Notes | Fund |
Fund | 2022 | 2021 | |||||
| Tangible Fixed Assets | £ | £ | |||||||
| District Manse |
2 | 501,663 | - | - | 501,663 | 501,663 | |||
| Current Assets | |||||||||
| Debtors & Prepayments |
3 | - | - | - | - | - | |||
| Trustees for Methodist Church Purposes | - | 632,886 | - | 632,886 | 507,225 | ||||
| Cash at Bank and Central Finance Board | 98,674 | - | 1,317 | 99,991 | 74,244 | ||||
| Total current Assets | 98,674 | 632,886 | 1,317 | 732,877 | 581,469 |
||||
| Creditors and Accruals | |||||||||
| District Advance Fund – provision for amounts | |||||||||
| Falling due in future years | 4 | - | (466,369) | - | (466,369) | (522,174) | |||
| Creditor | - | - | - | - | - | ||||
| Provision for Manse repairs | 10 | (10,620) | - | - | (10,620) | (7,620) | |||
| Total current assets less current | liabilities | 88,054 | 166,517 1,317 | 255,888 | 51,675 | ||||
| Total Net Assets | 589,717 | 166,517 1,317 | 757,551 | 553,338 | |||||
| Funds of the District | |||||||||
| General Fund (Unrestricted) | 589,717 | - | - | 589,717 | 567,010 | ||||
| District Advance Fund (Restricted) | - | 166,517 | - | 166,517 | (14,949) | ||||
| Other Funds (Restricted) | - | -1,317 | 1,317 | 1,277 | |||||
| Total Funds |
21 | 589,717 | 166,517 1,317 | 757,551 | 553,338 |
The notes on pages 15 to 19 form part of these accounts.
Approved by the Trustees on 8[th] December, 2022 and signed on their behalf by:
David Hinchliffe District Chair and Trustee
Mrs. Pauline J Newton District Treasurer and Trustee
12
Balance Sheet as at 31[st] August 2021 (prior year)
| Unrestricted | Restricted | Restricted | |||
|---|---|---|---|---|---|
| Advance | Totals | ||||
| Notes | Fund |
Other Funds | 2021 | ||
| Tangible Fixed Assets | £ | ||||
| District Manse |
2 | 501,663 | - | - | 501,663 |
| Current Assets | |||||
| Debtors & Prepayments |
3 | - | - | - | - |
| Trustees for Methodist Church Purposes | - |
507,225 | - | 507.225 | |
| Cash at Bank and Central Finance Board | 72,967 | - | 1,277 | 74,244 | |
| Total current Assets | 72,967 | 507,225 | 1,277 | 581,469 |
|
| Creditors and Accruals | |||||
| District Advance Fund – provision for amounts | |||||
| Falling due in future years | 4 | - | (522,174) | - | (522,174) |
| Creditor | - | - | - |
- | |
| Provision for Manse repairs | 10 | (7,620) | - | - | (7,620) |
| Total current assets less current | liabilities 65,347 | (14,949) | 1,277 | 51,675 |
|
| Total Net Assets | 567,010 | (14,949) | 1,277 | 553,338 | |
| Funds of the District | |||||
| General Fund (Unrestricted) | 567,010 | - | - |
567,010 | |
| District Advance Fund (Restricted) | - | (14,949) | - |
(14,949) | |
| Other Funds (Restricted) | - |
- | 1,277 | 1,277 | |
| Total Funds |
21 | 567,010 | (14,949) | 1,277 | 553,338 |
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Cashflow Statement as at 31[st] August 2022
| Statement of Cashflows Note Net cash generated from/(used by) operating activities 23 Cashflows from investing activities: Interest from investments Net movement in cash and cash equivalents Cash & cash equivalents at beginning of year Cash & cash equivalents at end of year Cash at bank and in hand Short term deposits |
2022 £ 147,618 3,790 151,408 581,469 732,877 99,991 632,886 732,877 |
2021 £ 18,683 2,311 20,994 560,475 |
|---|---|---|
581,469 |
||
74,244 507,225 |
||
581,469 |
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Notes to the Financial Statements for the year ended 31[st] August 2022
1. Basis of Preparation
The financial statements have been prepared under the Charities Act 2011 in accordance with the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16[th] July 2014 and Update Bulletin 1 issued on 2[nd] February 2016.
Going Concern
Based on the monetary assets and human resources available at 31[st] August 2022 the Trustees believe that the District is a going concern.
Funds
The funds held constitute General Funds held for any purpose of the District and are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and Restricted Funds which are held for a narrower purpose.
Fixed Assets and Depreciation
Depreciation has not been provided on freehold land and buildings because the trustees consider the residual value of the manse is not less than cost and the depreciation would be immaterial.
Incoming Resources
These are included in the SOFA when the District becomes entitled to the resources; the Trustees are virtually certain that they will receive the resources; and the monetary value can be measured with sufficient reliability.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the District to make the payment. With regard to the District Advance Fund, a note of the Contingent Liability is set out in Note 4 to these Accounts.
Provisions
An annual provision is made for major expenditure on manse repairs, with such expenditure being deducted from the accumulated provision when it is incurred.
Debtors
Debtors are stated at the amounts owed to the District or prepaid.
Gains/(losses) on investments
The investments are in monetary assets and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value are those provided by TMCP. Realised and unrealised capital gains and losses on investments are dealt with in the SOFA in the year in which they arise, based on the brought forward valuations or cost of subsequent additions.
Estimates and judgements
The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound.
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Notes to the Financial Statements for the year ended 31[st] August 2022
| 2022 2. Fixed Assets £ Freehold land and building Deemed Cost District manse – as at 31stAugust 2022 501,663 Land £167,221 Building £334,442 3. Debtors and Prepayments None - 4. Creditors and Accruals District Advance Fund Provision for Grants committed or payable in future years, balance as at 31stAugust 522,174 Increase (reduction) in provision for future payments (55,805) Payable Payable 2022-23 2023 onwards £269,751 £196,618 Total Provision as at 31stAugust466,369 5. District Administration Chair’s travel and miscellaneous expenses 2,993 Secretarial and Administration 40,768 - Salary - £35,024 - Social security - £3,731 - Pension - £2,013 District Office rent 28,220 District Office expenses, printing, stationery, post, Phone, etc 6,743 78,724 6. District Safeguarding Expenses District Officer 42,864 - Salary - £36,691 - Social security - £3,972 - Pension - £2,201 Training costs, including travel, refreshments etc1,438 44,302 Reimbursed from District Advance Fund(8,860) Cost to District Expenses35,442 |
2021 £ 501,663 - 569,728 (47,554) 522,174 640 38,758 27,331 8.390 75,119 42,236 870 43.106 (15,277) 27,829 |
|---|---|
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Notes to the Financial Statements for the year ended 31[st] August 2022
7. Resourcing Mission Expenses District Officers, P/T Job-Share - Salary - £15,246 - Social security - £189 - Pension - £915 Expenses including travel, phone calls etc Reimbursed from District Advance Fund 8. Synod Expenses District Directory & miscellaneous printing and stationery Miscellaneous costs Miscellaneous travel and Ministerial Synod expenses 9. District Manse Expenses Council tax Water rates Insurance Telephone Miscellaneous expenses, boiler, security, etc 10. Provision for Manse Repairs Balance as at 31stAugust 2021 Amount transferred in the year Balance as at 31stAugust 2022 Major expenditure during the year 11. Training expenditure Total paid out for Training Grants Residential Conferences, Training courses etc Less: Contribution from attendees Reimbursed from District Advance Fund Cost to District Expenses 12. Ecumenical payments Churches Together in Surrey |
2022 £ 16,350 1,010 17,360 (17,360) (2 - 760 - 470 1,230 3,105 635 1,373 682 1,718 7,513 7,620 3,000 10,620 - 10,620 182 16,167 16,349 1,496 14,853 (14,853) - 534 |
2021 £ 19,654 815 20,469 0,469) - 1,695 85 - 1,780 3.009 105 1,368 583 451 5,516 6,000 3,000 9,000 (1,380) 7,620 497 3,564 4,061 - 4,061 (4,061) - 534 |
|---|---|---|
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Notes to the Financial Statements for the year ended 31[st] August 2022
| 2022 13. Other expenditure £ Youth Conference – 3Generate 1,944 Copyright 237 Website 299 Employment advice 1,345 Independent Exam. fee 1,200 Apprenticeship Levy 434 Administration and bank charges 93 Assessment refunds - 5,552 14. Reimbursements No employee earned £60,000 per annum or more. The average number of employees, analysed by function, was: 2022 F/T Administration of the charity 1 F/T District Safeguarding Officer 1 Half-time District Resourcing Mission Officer 1 |
2021 £ - 230 - 2,726 1,140 439 82 23,359 27,976 2021 1 1 1 |
|---|---|
The Chair of S E District chairs meetings of the District Council and provides key management of the charity. The stipend, employer’s NIC and employer’s pension contributions of the Chair of District are paid by the Methodist Connexion. Members of the District Council are the Trustees of the Charity and work with the Chair of District to manage the Charity.
15. Payments to Trustees
| 15. Payments to Trustees |
15. Payments to Trustees |
15. Payments to Trustees |
15. Payments to Trustees |
|---|---|---|---|
| Expenses were reimbursed to Trustees for their travelling and out of pocket expenses. | |||
| No. of | Trustees | Amount | Reimbursed |
| 2022 | 2021 | 2022 |
2021 |
| 14 | 5 |
£7,657 | £1,469 |
16.
Ultimate controlling party
The ultimate controlling party of the District is considered to be the Annual Conference of the Methodist Church.
17. Related parties
The related parties of the District are seventeen Circuits, their Chapels and Manses, which are all based in the south-eastern segment of England including the whole of Kent and most of Surrey and Sussex and includes small areas of Berkshire and Hampshire and the Circuits in Malta and Gibraltar. They are contactable via the principal office of the District. Funds are transferred from Circuits to the District on a quarterly basis.
During the year, no transactions took place with related parties (as defined by Financial Reporting Standard No. 33).
18. Capital commitments
2022 2021 At 31[st] August 2022 the District had the following Capital Commitments: Nil Nil
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Notes to the Financial Statements for the year ended 31[st] August 2022
19. Synod collection
Spring Synod was held in person this year and £97.75 was collected for the Methodist Ministers’ Children’s Relief Association.
20. Expenses related to Malta & Gibraltar
Each year all District expenses incurred relating to Malta & Gibraltar are paid for by Methodist Church Fund so are not included in our SOFA. The amount for year 2022 is £5,020 (2021 nil).
21. Funds
| Unrestricted | Restricted | TOTAL | |
|---|---|---|---|
| Brought forward | 567,010 | (13,672) | 553,338 |
| Income | 205,132 | 340,024 | 545,156 |
| Expenditure |
(182,425) |
(158,518) |
(340,943) |
| Other gains/losses | - |
- | - |
| Carried forward | 589,717 | 167,834 | 757,551 |
District Advance Fund (included in Restricted Funds)
Many of the Grants agreed relate to future years and under the accounting requirements funds have been set aside for this purpose.
22. Funds (prior year)
| Funds (prior year) | |||
|---|---|---|---|
| Unrestricted | Restricted | TOTAL | |
| Brought forward | 569,549 | (80,055) | 489,494 |
| Income | 187,217 | 455,552 | 642,769 |
| Expenditure |
(189,756) |
(389,169) |
(578,925) |
| Other gains/losses | - |
- | - |
| Carried forward | 567,010 |
(13,672) | 553,338 |
23. Reconciliation of net cash provided by/(used by) operating activities
| Net expenditure for the reporting period Interest received (Increase)/decrease in debtors Increase/(decrease) in creditors |
2022 £ 204,213 (3,790) - (52,805) 147,618 |
2021 £ 63,844 (2,311) 3,084 (45,934) 18,683 |
|---|---|---|
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