BRAMHALL METHODIST CHURCH
FINANCIAL REPORT
YEAR ENDED 31" AUGUST 2021
BRAMHALL METHODIST CHURCH
FINANCIAL REPORT and ACCOUNTS
YEAR ENDED 31st AUGUST 2021
INDEX
| Page | ||
|---|---|---|
| 1 | Trustees Report | 2 |
| 2 | Independent Examiner's Report | 8 |
| 3 | SummarySOFA and Income and Expenditure Account | 10 |
| 4 | Income Account | 14 |
| 5 | ExpenditureAccount | 15 |
| 6 | BalanceSheet | 16 |
| 7 | Accounting policies | 17 |
| 8 | NotestotheAccounts | 19 |
| 9 | ThriftandCoffeeShopAccounts | 21 |
| 10 | Pre-SchoolAccounts | 22 |
| | | | | ; | | i
Bramhall Methodist Church
Trustees Report
Achievements and Performance
We seek to be a people who love God each other and the World.
We aim to be a church that puts Jesus at the heart of life, where everyone can: belong and feel at home; discover and grow in faith; receive support for dally life; contribute and get involved In church life.
We assess our performance under 4 domains (as set out in the Income and Expenditure account):
Worship Prayer and Christianity Explored; Children and Young people; Fellowship and Supporting Life’s Journey and World Neighbourhood and Community.
The annual report which is filed with these Financial statements sets out in detail the activities of the Church and we set out in this report the key highlights.
The Church has a large suite of buildings, the Church Itself, the Church Centre and the Centrepoint building and is located in the Centre of the Village of Bramhall. Our alm is to be a community hub: key activities are regular worship; service to the Community through the running of a Pre-school (in the Church centre) and a Coffee shop and Thrift shop {in the Centrepoint building);and hiring out our facilities for community activities.
During 2021 the global pandemic significantly curtalled the use of our building and facilities and physical activities, however as can be seen from the rest of this report we managed to maintain the| life of the Church on-line and where possible in person.
Worship Prayer and Christianity explored
We currently have around 320 members, having had around 400 members for many years. We run three regular weekly services, Thursday morning, 10.00 Sunday both at Church and a more contemporary worship at Centrepoint (Praise at the Point/ Connect} and a Sunday evening service held once a month {a reduction from the weekly evening service held pre-pandemic) but hold over 160 services a year.
Our Sunday and Thursday morning services have continued uninterrupted since the start ofthe first lockdown in March 2020, initially delivered via YouTube from people’s homes. Early investment in streaming technology has meant that when in-person church services began again these services could be streamed live to be available on YouTube and by telephone which enabled their continuation during subsequent lockdowns.
Connect with God; Connect with each other; Connect with our community. Connect launched in July 2020 and is a new act of worship replacing Praise@the point, and with a particular focus on growing the Kingdom of God. Initially blending in-person worship in Centrepoint (as we are able) and worship online using Zoom, we seek to establish new ways ofjoining together and putting our faith into action.
a
We regularly meet In small groups to explore our faith with over 100 members attending Life and House Groups regularly, these groups have continued for the most part meeting virtually and more latterly in person.
Worship night provides a monthly time and space for informal worship, reflecting on a particular passage of scripture. It moved successfully on to zoom and has been meeting every four weeks and is now meeting in person.
The Church is regularly open for prayer. Communal prayer continues through Zoom and in person with prayer time on a Tuesday morning. ,
We also run other special classes, notable events In the year were the continuation of the Ultimate Book Club.
Children and Young People
As well as our regular Sunday morning Sunday school we run a monthly Messy Church service attended by over 20 children and their parents. Many activities moved on line during 2020 and some such as the fun club did not take place in 2020 or 2021. We are currently in the process of building back our Children and Young people’s activities.
In addition, the Church runs its own Pre-School, rated Outstanding at its last Ofsted inspection. This has been open throughout the year.
The Church also supports the youth work in the village by giving £1,500 per annum (2020 £10,500) to the Mill, a youth Club project run by Churches together in Bramhall. The money ts some of the money raised through the Thrift shop. Given the lack of face-to-face meeting and that the Thrift shop was closed for much of the period we have had to scale back our support for this venture during 2021.
,
Fellowship and Supporting Life’s Journey
The annual report sets out the many activities of groups that meet to give fellowship to one another. These range from Choirs to rambling and everything In between.
The Church regularly played host to members of the Halle Orchestra who play a series of concerts at the Church although these concerts did not take place in 2021.
World Neighbourhood and Community
The Coffee shop provides a service to the local community where people can meet and chat. In . autumn 2019 the Coffee shop was re-furbished and new furniture bought. In addition the toilets and Centrepoint hall were refurbished.
The coffee shop was closed for some of 2021 and provided a takeaway service at other times, ‘eco’ benches were purchased for outside use and as the year ended the Coffee shop started to return to more normal operation.
The Thrift shop provides an opportunity for re-cycling goods as well as being a point of social contact. As a charity shop It sells goods at reasonable prices and supports other charities with specific goods, e.g. Manchester mission with warm men’s clothing. After a donation to the Church, for use of the premises, money raised by the Thrift shop is distributed to local, national and
23
international charities. The Thrift shop was closed for significant periods in 2021 but is now in full operation.
Communion Collections are held monthly to support a wide range of Charitable and other good causes. Giving continued during the pandemic and, in particular, the Church supported two local foodbanks raising over £9,500.
In the run up to COP 21 the climate emergency was a major theme in Church life, as agreed by Church Council in September 2020. Lent provided a period of Internal reflexion with a series of studies prepared by our Minlster Rev Sarah Parker and lay Pastor Richard Baker. This was followed by a series of external speakers under the banner ‘Praying for Our Planet’ organised by Richard and put on in conjunction with the Manchester Council of Churches and the Methodist Connexion. This culminated in our Eco festival held at Church in October 2021.
The Church also applied for Eco Church accreditation, initially receiving the Bronze award and by October 20214 receiving the Silver award.
Financial Review
The Charity recorded net outgoing resources of £2,904 (2020 incoming £2,390) on the General and Property unrestricted reserve and in total, including designated and restricted funds, a net outgoing £18,532 (2020 outgoing £85,555).
Financially while we have lost income from hiring out our Property our Congregational giving has been maintained and some of[our][running][costs][reduced.][This][has][meant][ that][our][normal][income] has been broadly maintained in line with our Expenditure.
Unrestricted funds have reduced to £70,924 {2020 £101,882). Of these funds £4,281 (2020 £23,050) is reserved for future maintenance, repair and improvement to our suite of buildings.
The reduction occurred because of re-decorating/ replastering parts of the Church during its closure in summer 2020, continuing through into the Autumn of 2021, as set out below Building developments
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|
The Church Council had, during the year 2018/19, approved work on Centrepoint which incorporated re-configured toilets including a compliant disabled toilet, new blinds, new ceiling and lighting to the coffee shop, new entrance door, a fire alarm system and redecoration throughout. This was completed in September 2019 within the agreed budget of £55,000 plus VAT. The money for this was taken from the Property Renovation reserve. This has enhanced the Coffee shop in its mission and service and the building more generally, improving it both for use in Sunday service but also enhancing its attractiveness to outside hirers.
The Trustees have taken the opportunity in summer 2020 to re-decorate the Church, repair damaged plaster and refurbish the organ. The total of these works was £42,693 plus VAT and although there was an appeal for these works which raised £10,745. Of thls some £26,257 was incurred to the year to 31 August 2020 and was reflected in the 2020 Accounts with the balance being spent in the Autumn of 2020 and reflected in these Accounts. These works together with the , works on Centrepoint referred to above have extinguish all but £4,281 of our Property Renovation reserve.
Restricted funds:
The Pre-School is treated as a restricted fund and holds a reserve of £109,240 {2020 £96,814) an increase of £12,426 (2020 £7,718) compared to the previous year.
Policy on reserves
The Church council approves a detailed reserve policy each year for each of the unrestricted and restricted funds,
In summary the General and Property reserve is set at a level to absorb the occasional year where this account Is In deficit.
Other designated reserves for the Thrift shop and Coffee shop are set to provide working capital for those operations.
The Trustees are conscious of the significant suite of buildings that they are responsible for maintaining. In 2020 and 2021 significant spending has taken place from this reserve and the Trustees consider that this reserve needs strengthening to make sure that the buildings can be maintained to their current high standards.
Principal funding sources
Donations from the congregation, donations from Pre-school, coffee shop and thrift shop to reflect premises use and room hire fees from outside organisations.
Investment policy and Objectives
The Charity invests surplus funds with either the Trustees for Methodist Church purposes (TMCP) or the Central Finance Board of the Methodist Church. All investments are cash based.
Plans for the future
People changes
Our minister Philip Berry retired In August 2020. The Rev Sarah Parkin started as our new minister on 4* September 2020.
Our children and family worker Hannah Howard left us tn July 2019 and we were pleased to welcome Clare O’Keefe to that role. On the retirement of Alan Makin and Margaret McKee as church secretaries during April to June 2020 and with the pandemic curtailing the activities ofa children and family worker, Clare took over the role of administration manager. Clare left that role in January 2021 and Rachel Pennells joined us in March 2021 as our administration manager.
Much thought is also being given to how we do ‘Church ‘differently and build back as we emerge from the Pandemic.
During 2021 we tried to recruit both a Children and Family worker and a Youth worker but without success,
Structure, governance and management
The Methodist Church is constituted under the Methodist Church Act 1976. The local Church is part of the national Methodist Church (the Connexion). The local church’s property is held on Model Trusts by the Custodian Trustee, The Trustees for Methodist Church Purposes. Management of that
property, and responsibility for the focal church’s spiritual and financial affairs, is delegated to the local Church Council to act as Managing Trustee.
Bramhall MethodIst Church is a registered Charity number 1130747.
Recruitment and appointment of trustees
Some members are appointed to Church Council by virtue of the office they hold within the life of the church. The Church Councll Is responsible for making such appointments. The Church Stewards and representatives of the congregation are appointed at the Church General Meeting held in early summer each year.
Induction and Training of Trustees
Trustees are periodically reminded of their legal obligation under Charity law.
Organisational Structure
The Managing Trustees administer the charity. They meet at least twice a year. There is a Resources Committee that has delegated powers to deal with finance and property matters, plus other subcommittees that meet regularly. A proportion of the Trustees are appointed each year by those attending the Church General meeting, held usually in April, and which all members are entitled to attend and vote. According to the rules and regulations of the Methodist Church such trustees normally serve for a maximum perlod of 6 years.
In the period March 2020 to October 2020 a Management Committee was formed that had delegated powers from Church Council to respond to the emerging issues arising from the pandemic ina timely fashion. The Management Committee initially met weekly and then fortnightly. tn October 2020 the norma! governance arrangements of the Church resumed.
,
Major Risks and management of those risks
The Church Council has a range of policies, which are updated regularly, covering the following areas.
Safeguarding, working with children and vulnerable adults
Health and Safety
Financial and office systems
Hazards — fire etc,
_ The Trustees in particular take their responsibilities for Safeguarding young people and vulnerable - adults very seriously and have a Safeguarding officer in place who attends the Resources Committee meetings and Church Council meetings.
The Trustees retain a full suite of insurance policies with a specialist Church Insurer — Methodist Insurance td,
:
- ‘More longer-term risks are the Increased age of the congregation and potential for large repalr and maintenance cost to the buildings.
In respect of the former the Church continues to work to spread the gospel and in respect of the latter formal independent inspections are done every 5 years. The next inspection was due in 2021, but was postponed until 2022 and all items from the last inspection have been dealt with.
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Public Benefit
The Trustees confirm that they have complied with section 4 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission for England and Wales. Approved by the Trustees on 21* June 2021 and signed on their behalf by;
Reverend Sarah Parkin - Trustee Sane § Par
4
Independent examiner’s report to the trustees of Bramhall Methodist Church
I report on the accounts of the charity for the year ended 31 August 2021, which are set out on pages 10 to 22.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(the 2011 Act). The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
-
¢ examine the accounts under section 145 of the 2011 Act
-
° to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
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to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the . Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations - from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
8
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with section 130 of the 2011 Act
-
e to prepare accounts which accord with the accounting records and comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008.
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J, P. Roper FCA
Independent examiner 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN
15 July 2022
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BRAMHALL METHODIST CHURCH
Statement of Financlat Actlvitles
SUMMARY
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|31st August 2021|Actual|Actual|Actual|
|12 months|||12|Months | 12|months|
|Incoming|Resources|Unrestricted]31.8.2021|||Restricted34.8.2021|| 31.8.2021Total|
|Income from|donations and|legacles|163,476|163,476|
|Income from|charitable|activities|67,935|221,544|289,479|
|Investment|Income|42|42|
|TOTAL INCOMING RESOURCES|231,453|221,544|452,997|
|TOTAL RESOURCES EXPENDED-|Charitable|Actlvities|262,411|209,118|471,529|
|Not incoming/(outgolng)|resources|before|transfers|~30,958|412,428|-18,532|
|Gross|transfers|between|funds|0|0|0|
|Not|Incoming/outgolng|resources|before|other recognised|galns|and|losses|-30,958|12,426|-18,532|
|Other|recognised|galns/losses|‘|0|0|0|
|Net movement|of funds|~30,958|12,426|-18,532|
|RECONCILIATION|OF|FUNDS|
|FUND BALANCE ist September 2020|101,882|96,814|198,696|
|FUND|
|BALANCE carmed forward 31st|AUGUST|2021|70,924|109,240|180,184|
|31st August 2020|Actual|Actual|Actual|
|12 months | 12|Months | 12|months|
|Incoming|Resources|Unrestricted]31.8.2020|||Restricted31.8.2020|||31.8.2020Total|
|Income from donatlons|and|legacias|169,723|169,723|
|Income from|charitable activities|108,418|201,192|309,610|
|investment Income|489|489|
|TOTAL INCOMING|RESOURCES|’|278,630|201,192|479,822|
|TOTAL RESOURCES|EXPENDED- Charitable|activities|371,903|193,474|565,377|
|Net|Incoming/(outgolng)|resources|before|transfers|-93,273|7,718|-85,555|
|Gross transfers|between|funds|0|0|0|
|Net|Incoming/outgolng|resources|before|other recognised|gains and|losses|-93,273|7,718)|-85,555|
|Other|recognised|galns/losses|0|0|0|
|Net movement|of funds|-93,273|7,718|-85,555|
|RECONCILIATION|OF|FUNDS|
|FUND BALANCE|1st September 2019|195,155|89,096|284,251|
|FUND BALANCE|carried|forward|31st AUGUST 2020|101,882|96,814|198,696|
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j ]
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BRAMHALL METHODIST GHURGH
Statement of Financial Acthvides
UNRESTRICTED FUNDS SUMMARY
|31stAuguat2021
TOTAL
INCOMINGRESOURCES
TOTAL RESOURCES EXPENDED|Actual
Actual
Actual
Actual
Actual
12months| 12 Months | 12Months | 12 Months |12 Months
31,8.2021 | 34.8.2021 | 341.8.2021 | 31.8.2021 | 31.86.2024 |
Unrestricted|Designated|
Designated
|Dealgnated| Designated)
Gené&Prop
Thrift
SpeclalPro | Coffea
Prop Ren
211,047
12,511fl aa
1,587|
213,961
12,467
1,500
14,147
20,356]|Actual
Actual
Actual
Actual
Actual
12months| 12 Months | 12Months | 12 Months |12 Months
31,8.2021 | 34.8.2021 | 341.8.2021 | 31.8.2021 | 31.86.2024 |
Unrestricted|Designated|
Designated
|Dealgnated| Designated)
Gené&Prop
Thrift
SpeclalPro | Coffea
Prop Ren
211,047
12,511fl aa
1,587|
213,961
12,467
1,500
14,147
20,356]|Actual
Actual
Actual
Actual
Actual
12months| 12 Months | 12Months | 12 Months |12 Months
31,8.2021 | 34.8.2021 | 341.8.2021 | 31.8.2021 | 31.86.2024 |
Unrestricted|Designated|
Designated
|Dealgnated| Designated)
Gené&Prop
Thrift
SpeclalPro | Coffea
Prop Ren
211,047
12,511fl aa
1,587|
213,961
12,467
1,500
14,147
20,356]|Actual
|12months
31.8.2021
Total
231,453
262,411|
|---|---|---|---|---|
|Net Incoming/(outgoing) resources beforetransfers|||~18,768}|-30,958|
|Gross transfers betweenfunds
NetIncoming/outgolngresourcesbeforeotherrecognisedgalnsandlosses
Otherrecog isedgalns/losses|0
-1,553
1,500
53
lossesrae
0
0
Q||0
~18,769|
[y|0
—-30,958
)|
|Netmovementoffunds|-2,904
-1,499|0
-7,786|-18,769|-30,958|
|RECONCILIATION OF FUNDS|||.||
|FUND BALANCE ‘1stSeptember2020|39,608
6,592|9,550
23,082|23,050}|101,882|
|FUNDBALANCEcarredforward 31stAUGUST2021|36,704]
5,003]|8550]
15,208] —4,281|||~—-70,924|
|3iatAugust2020
TOTALINCOMING RESOURCES|Actual
Actual
12months |12 Months |
34,8.2020 | 31.8.2020 |
Unrestricted |Dasignated|
Gen& Prop
Thrift
232,427
20,877|Actual
Actual
Actual
12 Months | 12 Months |12 Months
31.8.2020 | 31.8.2020 | 31.86.2020|
Deslgnated |Designated|Destgnated)
Spectal Pro|
Coffee
Prop Ren
13,781
11,745]||Actual
|42months
31.8.2020
Total
278,630|
|TOTAL RESOURCESEXPENDED|230,037
23,332|8,000
16,285|95,249]|371,003|
|Not IncomIng/(outgolng) resourcesbeforetransfers|-2,655|||93,273|
|Gross transfers between funds|-10,500|10,500
-5,000|5,000|0|
|NetincomIng/outgoing resources befora otherrecognisedgalnsandlosses
Otherrecognisedgalns/losses
Netmovement offunds
RECONCILIATIONOFFUNDS|lossesmee
0
0
2,390
13,155
2,500
6,504||-78,504
0
78,504)|-93,273
0
=-93,273|
|FUNDBALANCE 1stSeptember2019|37,218
19,747|7,050
29,586|101,554)|185,155|
|FUNDBALANCEcarrted forward 31stAUGUST2020|6,592]——«—-9,550]
23,082]
23,050]|||101,882|
Ut
BRAMHALL METHODIST CHURCH
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|---|---|---|---|---|---|---|---|
|Statement of Financlal|Activities|RESTRICTED|FUNDS SUMMARY 2019|
|31st August|2021|Actual|
|12|Months|
|31.8.2021|
|Restricted|
|Pre-|School|
|TOTAL INCOMING RESOURCES|221,544|
|TOTAL|RESOURCES EXPENDED|209,118|
|Net|IncomIing/(outgolng)|resources|before transfers|12,426|
|Gross|transfers|between|funds|0|
|Net|Incoming/outgolng|resources|before other recognised|galns|and|losses|12,426|
|Other recognised|galns/losses|0|
|Net movement of funds|12,426|
|RECONCILIATION|OF|FUNDS|
|FUND BALANCE|1st September 2020|96,814|
|FUND BALANCE|carrled|forward|31st AUGUST 2021|109,240|
|3tst August 2020|Actual|
|12|Months|
|31.8.2020|
|Restricted|
|Pre-|School|
|TOTAL INCOMING RESOURCES|201,192|
|TOTAL RESOURCES EXPENDED|193,474|
|Net|IncomIng/(outgolng)|resources|before transfers|7,718|
|Gross|transfers|between|funds|0|
|Net|Incoming/outgolng|resources|before|other recognised|gains and|fosses|7,718|
|Other|recognised|gains/losses|0|
|Net movement|of funds|7,718|
|RECONCILIATION|OF|FUNDS|
|FUND BALANCE|1st September 2019|89,096|
|FUND|BALANCE|carrled forward|31st AUGUST 2020|96,814|
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12,
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BRAMHALL METHODIST CHURCH
INCOME AND EXPENDITURE ACCOUNT
Summary of General and Property Account
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||||||||
|---|---|---|---|---|---|---|
|Actual|Actual|
|12|months|12|months|
|31.8.2021|31.8.2020|
|Total|Income|per detalled|Income and|Expenditure Account|211,047|232,427|
|Total|Expenditure|per detailed|Income and|Expenditure account|213,951|230,037|
|Surplus/Deficit for the year|-2,904|2,390|
|-2,904|2,390|
|Net|Surplus/Deficit for the year|~2,904|2,390|
|—2,004|—|2300|
|2,004|«~*~|
|FUND|BALANCE|1st September 2020|39,608|37,218|
|Transfer|to|Property Renovation|Reserve|0|
|FUND BALANCE|carried forward 31st August 2021|36,704|39,608|
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BRAMHALL METHODIST CHURCH
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|---|---|---|---|---|---|---|
|INCOME AND EXPENDITURE ACCOUNT|General|and|Property Account|
|Notes|Actual|Actual|Actual|Actual|
|12|months|12 months|12 months|12|months|
|INCOME|31/08/2021|31/08/2021|31/08/2020|31/08/2020|
|Worship,|Prayer and Exploring|Christianity|
|Donatlons and|legacies|2,327|6,241|
|Total Other|2,327|6,241|
|Children and Young People|36|
|Fun|Club|802|
|Total Other|0|838|
|Fellowship and Supporting|Life's Journey|
|Halle Concerts|2,592|
|Other|64|
|Living|Life|to|the|full|course|515|
|Sclence|course grant and|other|3,952|
|Total Course and Events|0|7,123|
|Worid Neighbourhood and Community|
|Praying|for our planet|1,096|
|Resources|1,096|0|
|Planned|Glving|127,228|123,962|
|Loose|Cash|3,181|9,679|
|Income|Tax Refund|29,153|29,844|
|Total Offering and Tax Reclaim|159,562|163,482|
|Contributions from|Church|organisations|- Church|Centre|22,000|22,850|
|Contributlons|from|Church organisations|- Centrepoint|14,475|16,800|
|Room|Hire extemal Church|Centre|0|1,580|
|Room|Hire extemal|Centrepolnt|8,233|41,715|
|Fees|514|213|
|Ground|Rent and|Sundry|4,798|1,096|
|Total Property income|48,020|54,254|
|Bank|Interest|42|489|
|Total interest and|investment income|42|489|
|Ofher|
|TOTAL INCOME|211,047|232,427|
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BRAMHALL METHODIST CHURCH
| INCOMEAND EXPENDITUREACCOUNT | Generaland | and PropertyAccount | and PropertyAccount | ||
|---|---|---|---|---|---|
| Notes | Actual 12 months |
Actual 12 montha |
Actual 12months |
Actual 12 months |
|
| EXPENDITURE | 31/08/2021 | 31/08/2021 | 31/08/2020 | 31/08/2020 | |
| Worship,Prayer,Christlanity Explored | 247 | 618 | |||
| CopyrightLicences Alpha |
1,382 | 1,046 313 |
|||
| Cateringand Coffee | 289 | ||||
| Plano, Microphones, Projector | |||||
| Christmas Decoratlons | 48 | ||||
| Palm Crosses | |||||
| Prayerhandbooksand other books | 72 | ||||
| Flowersand Plante Sundry |
62 156 |
208 167 |
|||
| TotalOther | 1,876 | 2,613 | |||
| Children and YoungPeople | 65 | ||||
| JuniorChurch | 33 | ||||
| Fun Club | |||||
| MessyChurch | 193 | ||||
| Youth Events | |||||
| TotalOther | 0 | 291 | |||
| Fellowship andSupportingLife'sJourney | 136 | ||||
| Living Life tothe full | 240 | ||||
| Lent Lectures | |||||
| Sclence Course Harvest Fest |
2,766 | ||||
| Halle LifaGroup material Flyers etc forvarfousevents TotalCourseandEvents |
240 | 1,844 226 |
4,972 | ||
| Pastoral Assistanca | |||||
| TotalOther | 0 | 0 | |||
| WorldNeighbourhoodandCommunity Prayingforourplanet OtherGrants TotalGrantsandDonations Outreach Royal BritishLeglonPoppyAppeal TotalOther |
1 | 40 1,280 228 |
1,548 0 |
228 | 228 0 |
| Resources | |||||
| CrreuttAssessment, PastorandFamilyWorker | 151,345 | 150,107 | |||
| Heat, Lightand Power Water Cleaning Insurance Servicing |
9,084 2,075 16,619 8,247 1,938 |
9,671 1,307 16,662 8,171 1,213 |
|||
| ChlefRentand Security | 9 | ||||
| Maintenanceand Repairs | 13,862 | 16,605 | |||
| TotalPropertyCosts Church Secretaries Printing and Statlonery Publiclty Telsphoneand Intemet Auditandaccountancy Jobadverts |
1,795 495 4,702 1,044 360 |
51,834 | 7,166 3,006 360 1,916 1,200 |
63,629 | |
| BankCharges and Payroll Fees | 1,104 | 1,234 | |||
| MinisterExpenses | |||||
| Streamingand othercomputer Other Sundries ; |
533 86 |
3,227 98 |
|||
| TotalRunningCosts | 7,109 | 18,197 | |||
| TOTALEXPENDITURE | £213,951 | £230,037 |
45
.
BRAMHALL METHODIST CHURCH
BALANCE SHEET 31st AUGUST 2021
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||||||||||
|---|---|---|---|---|---|---|---|---|
|As|At|As|At|As|At|As|At|
|31|August|31|August|Notes|31|August|31|August|
|2021|2021|2020|2020|
|CURRENT ASSETS|
|investments|
|Trust|Funds|2,645|6|10,647|
|Cash|
|Deposit (CFB General}|16,060|30,528|
|Deposit (CFB|Property)|2,725|12,713|
|Deposit (CFB|Centrepoint|Legacy)|67|67|
|Thrift Shop and|Coffee|Shop|20,389|29,674|
|Pre-School|120,580|99,972|
|General|and|Property|25,104|16,329|
|Cash|In|hand|400|100|
|185,025|189,383|
|Debtors|
|General|11,939|4|12,833|
|Pre-School!|304|
|11,939|43,137|
|TOTAL|CURRENT ASSETS|199,609|213,167|
|CURRENT|LIABILITIES|
|CREDITORS|
|General|8,105|3|11,009|
|Pre-School|11,340|19,445|3,462|14,474|
|NETASSETS|£180,164|£198,696|
|REPRESENTED|BY:|
|General|and|Property Account|36,704|85|39,608|
|Property|Renovation|Reserve|4,281|7|23,050|
|Thrift Shop|5,093|10|6,592|
|Special|Projects|Reserve|9,550|9|9,550|
|Coffee|Shop|15,296|10|23,082|
|Memorlal|Fund|8|
|Pre-School|109,240|11|96,814|
|£180,164|£198,696|
|Signed|on|behalf of Church|Council|+|Tashx|rah|Parkin|Minlster|
|John|Sandford|Acting|CFO|
|Dated|LS|Jity ROD|*|
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6
.
:
Bramhall Methodist Church
Accountlng poilcies
1 Basis of Accounting
These accounis have been prepared on the basis of historic cost (except that Investments are shown at market value) In accordance with Statement of Recommended Practice (SORP 2005) and the Charitles Act 1993. There have been no changes in accounting pollctes In the year.
2 Fund Accounting
General funds are Unrestricted funds which are avallable for use at the discretlon of Church Council In furtherence of the general objectives of the charity and which have not been designated for other purposes
Designated funds comprise Unrestricted funds that have been set aside by Church Council for particular purposes. The aim and use of each designated fund ts set out below.
Resticted funds are funds that are to be used In accordance with spectific restrictlons Imposed by donors or which have been ralsed by the Charity for particular purposes. The alm and uses of each Restricted fund is set out below.
Endowment Funds are restricted funds representing gifts where the Capital Is normally unavailable for spending and the Income from which Is elther Restricted or Unrestricted.
Designated Funds
Thrift Shop
The Thrift shop funds shows the activity of the Charity shop run by the Church. The surpluses, after payment of a contribution for the upkeep of the premises and charitable donations made by the Thrift shop Committee, have been designated by Church Council for use in special projects and not for the normal running costs of the Church. Such special projects should have widespread support amongst the membership of the Church and currently Include supporting youth work In the village of Bramhall as well as donations to local and intemational charities as from ilme to tlme determined by Church Council Coffee Shop
The Coffee Shop fund shows the activity of the Coffee shop run by the Church, and staffed by Volunteers from all the Churches in Bramhall. As this Is an ecumenical project the majority of surpluses have been designated by Church Councll to-be given to 'Churches Together in Bramhal! and Woodford’ Property renovation
The Property Renovation fund represents funds set aside from previous surpluses and designated by Church Council for major repairs to the sulte of Church bulidings
Resticted Funds
Pre-School
The Pre-School fund shows the activity of the Pre-School run by the Church. Any surpluses after payment of staff and other costs including a contribution towards premises costs are to be used to support the Pre-School. Memorlal Fund
The Memorial fund was set up from donations for the purpose of providing memorials to Church Members
‘7
Accounting pollcles continued
3 Incoming Resources
All incoming resources are included in the Statement of Financial Actlvities when the charity Is legally entitled to recelve the income and the amount can be quantlfled with reasonable accuracy.
Incoming resources are recelved In cash from donations, church activitles, grants and property income.
Grants receivable are accounted for in the period In which they are awarded and are allocated to the fund to which they relate.
Cash donations, Thriftshop,Coffae shop and Pre-School Income are Included in full in the Statement of Financial Activities on a receivable basis.
Contributions towards premises costs by Thrift shop, Coffee shop, Pre-Schoo! and other Church organisations are treated as Income In the General account and expenditure in the relevent fund or organisation account.
Incoming Resources are allocated to the activity to which they relate, as set out fn the Church Viston document. Incoming resources from general congregational giving and from Premises Income are alocated to the Resources activity.
4 Resources Expended
Al! expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate to the activity to which they relate, as set out in the Church Vision document. Costs that underpin all the vartous activities such as Ministry and Premises costs are shown in the Resources actlvity.
Grants payable are charged in the year that the offer is made except in those cases where the offer Is conditional, such grants belng recognised as expenditure when the conditlons attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure :
5 Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities Includes the net gains and losses arising on revaluations and disposals throughout the year.
6 Tangible Fixed Assete
The Church and associated building are legally owned by the Methodist Connexion.
The local church chartty does therefore not own the bulldings nor are they entitled to any proceeds on sale. Therefore these charity accounts do not Include any value for the Church and assoclated premises. All expenditure on the Church Buildings is therefore considered as malntenance and charged to the appropriate fund account in the year It Is Incurred.
Expenditure on office equipment and other capital Items over £2,000 Is capitalised and written off over Its estimated useful life.
7 Gommunion/Spocial collections
Special Collections are taken regularly for other orgainsations and Charities. Such collectton money does not form part of the Resources of the Church as any money held [s due to be paid over to the organisations collected for. Note 2 gives a memorandum record of the collections during the year. ;
16
BRAMHALL METHODIST CHURCH
YEAR ENDED 31st AUGUST 2021
NOTES TO THE ACCOUNTS
.
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|||||||
|---|---|---|---|---|---|
|Actual|Actual|
|2021|2020|
|4|Grants|World|Neighbourhood|and Community Community|
|Food4hungry|228|228|
|228|228|
|2|Special|Collectlons|
|Wellspring|224|374|
|Actlon|For Chlidren|483|1,633|
|Boaz|Trust|651|
|Christlan|Ald|603|4,210|
|CAP|380|755|
|Foodbanks|9,615|3,570|
|JuM|1,740|
|World|Mission|595|690|
|Macmillan|324|
|Mothodist|Mission|In|Britain|579|559|
|Narrowgate|804|
|Open Arms|105|580|
|Ptayllst|Life|672|
|SNAG|632|
|All We|Can|580|
|Guldedogs|360|
|Macmilfan|404|
|Methodist|Homes|680|
|MIND|655|
|Parkinsons|.|855|
|St Anns|Hospice|695|
|Toy service|1,250|
|Philip|Berry|retirement|gift|3,145|
|18,053|17,358|
|3|~~ Greditors|
|Property Accruals|2,703|3,864|
|Other Accruals|5,402|7,145|
|Pre-school|11,340|3,482|
|PAYEMNI|0|0|
|19,445|14,474|
|4|Debtors|
|Gift|ald|recelvable|40,373|12,608|
|Property and|General|41,251|227|
|Pre|School|0|304|
|Prepayments Eco festival|315|8]|
|14,939|43,137|
|5|General|
|At start of year|38,608|37,218|
|Surplus/(Deflcit} from|General Account|-|2,904|2,380|
|Transfer To|Property|Renovation|Reserve|
|At end|of year|38,704|39,608|
----- End of picture text -----
4 Grants World Neighbourhood and Community Community
During the year the Church bought around £3,000 of monitors, TV's and streaming and other audio visual equipment. No single Item was over £2,000 so the equiment has been-expensed and not capltalised. 6 Trust Funds
:
There are no separate restricted trust Funds. All legacies which are held by TMCP are for general use and therefore have been taken through the general account.
9
BRAMHALL METHODIST CHURCH
YEAR ENDED 31st AUGUST 2020 :
.
;
NOTES TO THE ACCOUNTS)
- ;
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Actual|Actual|
|:|2021|2020|
|7|Property|Renovation|Reserve|
|At|start of year|.|23,050|101,554|
|Donation|for|Centrepoint|Project-|restricted|to|that|project|1,000|
|Cost|of Centrepolnt|project|.|-|68,992|
|Appeal|for|Church|re-decoration-|restricted|to|that|project|600|10,745|
|Cost|of Church|re-decoration/Plastering|~15,954|-|26,257|
|Transfer from|Coffee|shop towards|Centrepoint|Project|5,000|
|Transfer from|Coffee|shop towards|outside|tables|1,087|
|Coffee shop|outside|tables|2,475|
|Centre-point AV equipment|2,227|
|At end|of year|;|,|;|4,281|23,050|
|8|Memorfal|Fund|
|At|start|of year|
|Funds|utlllsed|.|
|At end|of year|0|0|
|9|Special|Projects|Reserve|
|At start|of year|“9,550|7,050|
|Transfer from|Thriit Shop|1,500|10,500|
|The|Mill|{Millennium|Youth|Coffee|Bar)|-1,500|-|7,500|
|Hotshots.|:|:|500|
|At end|of year|:|9,550|9,550|
----- End of picture text -----
.
,
| | | t
BRAMHALL METHODIST CHURCH
THRIFT SHOP AND COFFEE SHOP ACCOUNTS
YEAR ENDED 31st AUGUST 2021
Note 10
| Note 10 | ||||
|---|---|---|---|---|
| THRIFTSHOP | SHOP | COFFEE | SHOP | |
| Actual | Actual | Actual | Actual | |
| 2021 | 2020 | 2021 | 2020 | |
| INCOME | ||||
| Sales | 12,275 | 19,644 | 6,308 | 13,781 |
| Miscallaneous Income | 236 | 1,033 | ||
| TOTAL INCOME | 12,511 | 20,877 | 6,308 | 13,781 |
| EXPENDITURE | ||||
| Occupatlon Charges | 6,975 | 9,300 | 7,500 | 7,500 |
| CoffeeShop Supplies ChurchesTogetherBramhall and Woodford |
ge9 3,500 |
3,728 3,500 |
||
| StrawberryTea | ||||
| Equipment forPremises | 746 | 2,148 | 557 | |
| Miscellaneous Expenditure | 236 | 1,032 | ||
| Contribution to Coffee shopworks | 5,000 | |||
| TOTALEXPENDITURE | 7,957 | 10,332 | 14,147 | 20,285 |
| Surplus/Deficitfor theyear | 4,554 | 10,345 | -7,839 | 6,504 |
| Community Grantsand Donations | 4,500 | 13,000 | 0 | 0 |
| 54 | -2,655 | -7,839 | 6,504 | |
| Transfer | -53 | _____53. | ||
| TransferSpecial ProjectsReserve | 1,500 | 10,500 | 0 | 0 |
| Balanceforyear | -1,499 | -13,155 | -7,786 | -6,504 |
| Balance 1.9.2020 | 6,592 | 19,747 | 23,082 | 29,586 |
| BALANCE 31.8.2021 | 5,093 | 6,592 | 15,296 | 23,082 |
| DONATIONS | £ | £ | ||
| BroughtForward | 4,500 | |||
| Children with Cancer uk | 1,000 | |||
| UK Sepsis Trust Itd | 1,000 | |||
| ShelterBox Trust | 1,000 | |||
| Stockport progress &recovery centre | 1,000 | |||
| EmmausSouthmanchester | 500 |
carry forward 4,500 TOTAL
4,500
5
al
BRAMHALL METHODIST CHURCH PRE-SCHOOL
STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021
Note 114
| £ | £ | £ | £ | ||||
|---|---|---|---|---|---|---|---|
| SMBC Grants:- | Employment costs | 159,029 | 148,109 | ||||
| TotalApplicableforyear | 460,630 | 130,819 | BMC re Room Usage | 21,600 | 20,400 | ||
| Educatlon Resources | 5,874 | 8,212 | |||||
| Stationery& Sundries | 7,293 | 6,761 | |||||
| Children's Materials | 794 | 476 | |||||
| Equipment& Resources | 2,509 | 1,078 | |||||
| Fees Including deposits | 59,460 | 61,386 | Refunds of Deposits & Fees | 320 | 338 | ||
| JRS Grant | 6,264 | StaffTraining | 2,544 | 1,121 | |||
| Outings and Events | 0 | Outings . Events, Gifts | 50 | 1,031 | |||
| Christmas Fair/Fundralsing | 50 | 1,788 | Staff& Chitdren’s uniforms | 669 | 523 | ||
| Chitdren's uniforms | 473 | 520 | Accountant's Fees - Payroll | 2,470 | 4,844 | ||
| Donations | 39 | Autopayexpenses | |||||
| Sundry | 884 | 294 | IT. Materials&Support | 4,451 | 440 | ||
| Bank Interest | 8 | 121 | Ofsted and safeguarding fees | 250 | 330 | ||
| Fish tank | 576 | 576 | |||||
| PettyCash -sundries | 1,044 | 4575 | |||||
| * Net of Floats & expenses | |||||||
| 206,473 | 192,814 | ||||||
| (Deficlt¥Surpluson ordinary actlvitles | 15,071 | 8,378 | |||||
| 221,544 | 201,192 | ||||||
| Surplusonordinary actvities | 15,071 | 8,378 | Capital! Items& Renovations | 2,645 | 660 | ||
| Net surplus foryear | 42,426 | 7,718 | |||||
| 15071] | _ 8,378] |
15,071] | |||||
| FUND | Actua! | Actual | |||||
| 2021 | 2020 | ||||||
| Balance 1stSeptember2020 | 96,814 | 89,006 | |||||
| (DeficitSurplus foryear Balances 31st-.August 2020 |
____12,426 109,240 |
718 98,814 |
, | ||||
| Bank balance | ; | 120,580 | 99,972 | ||||
| Debtors Creditors |
214,340 109,240 |
304 __33,462 96,814 |
ar