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2022-08-31-accounts

The reserves held at the end of the year were as follows:
Unrestricted funds
General Fund756,600
District Advance Fund245,435
Designated funds
2,151
Training Fund
2,248
Mission Fund
1,006,434
Total unrestricted funds
Restricted funds
172,385
Overseas Students Dev Capital
959
Overseas Students Dev Revenue
2,786
Benevolence Fund
368
Higher Education Chaplaincy
1,149
Neighbourhood Project
7,291
CASAI
Total restricted funds184,938
Total endowment funds33,887
Total funds1,225,259
Available Reserves
Total undesignated and unrestricted funds1,006,434
Less: invested in the manse(458,855)
Less: contingent liabilities grants from DAF(251,405)
Uncommitted reserves, readily available 296.174

No
tes th ac
ounts		 Gen
eral Fud(Unr
esticd)		 Distrc
Adva
nc
e Fu(Unr
esticd)		 Designatd Fun
ds
(Unr
estic
d)		 Restricd
Fun
ds		 En
dowm
et
Fun
ds		 Totals Totals
2022 2021
Incoming Resources
Investments & Interest 986 1,173 37 4,277 846 7,319 5,862
Charitable activities 5 60,580
Assessment on circuits 3 113,837 113,837 110,466
From Circuit Model Trust Funds 122,913 122,913 80,957
Contribution to the cost
of the Chair		 4 42,741 42,741 41,961
Grants/Donations
Received		 34,101 34,101 -
Connexional Advance &
Property Fund & MAPJ		 162,359 162,359 42,671
Other Income Received 181 181 -
Total 157,745 286,445 37 38,378 846 483,451 340,561
Expenditure on:
Grants and Donations 6 7,700 71,139 310 79,149 50,539
Salaries and assoc.
costs		 7 84,416 77,798 162,214 143,702
Property costs 8 7,657 3,496 11,153 7,858
Office Expenses 9 13,086 11,734 24,820 7,975
Synods, committees,
conferences		 10 642 1,118 1,760 7,752
Secondment Costs and Expenses 25,236 25,236 0
Other Outgoings 11 19,015 359 2,509 611 22,495 9,061
Total 132,517 71,498 0 93,338 611 327,179 226,887
Net income /
(expenditure)		 25,228 214,947 37 (86,516) 234 156,623 113,674
Transfers between
funds		 13 108,174 (95,424) (7,754) (4,996) - 113,674
Adjustments 1,786 1,323 456 3,565
Other recognised
gains / (losses):		 (7,463) (7,463)
Gains and losses on investment assets (10,979) (2,158) (13,137) 32,432
Net movement in funds 127,724 120,846 37 (102,101) (6,919) 139,557 146,106
Reconciliation of funds:
Total funds brought forward 628,876 124,588 4,362 287,039 40,806 1,085,671 939,565
Total funds carried forward 756,600 245,435 4,399 184,938 33,887 1,225,259 1,085,671
LIVERPOOL DISTRICT METHODIST CHURCH LIVERPOOL DISTRICT METHODIST CHURCH LIVERPOOL DISTRICT METHODIST CHURCH LIVERPOOL DISTRICT METHODIST CHURCH LIVERPOOL DISTRICT METHODIST CHURCH Number 18
Balance Sheet as at 31 August 2022
Gen
eral Fud(U
nr
es
ticd)		 Adv
ance Fu (Un
res
ticd)		 Designatd (Unr
es
ticd)		 Restricd Endo
wmet
Notes th Distrc Fun
ds		 Fun
ds		 Fun
ds
ac
oun
ts
Total Total
2022 2021
Tangible Fixed Assets
Manse and other property 14 458,855 458,855 458,855
Investments 163,784 32,204 195,988 209,126
Total fixed assets 485,855 163,784 32,204 654,843 667,981
Current Assets
Debtors and Prepayments 15 27,207 27,207 98,575
Central Finance Board and
Trustees for Methodist
Church Purposes Deposits 17 133,726 245,435 4,399 116,408 6,679 506,647 349,324
Cash at Bank and in hand 14,921 14,921 17,402
Total current assets 157,854 245,435 4,399 116,408 6,679 548,775 465,301
Current liabilities
Creditors and Accruals (due
in under 1 year) 18 21,642 21,642 47,611
Net current assets/liabilities 197,496 245,435 4,399 280,192 6,679 570,417 417,690
Total assets less current
liabilities 656,351 245,435 4,399 280,192 38,883 1,225,259 1,085,671
Net assets 656,351 245,435 4,399 280,192 38,883 1,225,259 1,085,671
Funds of the District
General Fund (Unrestricted) 20 656,351 656,351 628,876
District Advance Fund
(Unrestricted)		 19 245,435 245,435 124,588
Designated Funds
(Unrestricted)		 20 4,399 4,399 4,362
Total unrestricted funds 656,351 245,435 4,399 906,185 757,826
Restricted Funds 21 280,192 280,192 287,039
Endowment Funds 38,883 38,883 40,806
Total Funds 656,351 245,435 4,399 280,192 38,883 1,225,259 1,085,671

2021-22 2020-21
Stipend of Chair of District,Rev Dr Sheryl Anderson 32,451 31,905
Employer's National Insurance contributions 3,343 3,190
Employer's pension contributions 6,947 6,866
Cash cost paid by the Connexion (see SOFA) 42,741 41,961
Notional estimate of cost of providing manse 12,000 12,000
Chair's expenses 2,052 1,624
Total cost 56,793 55,585

The CASAI Restricted fund received donations of 2,545 for its work. These funds are
available for all CASAI purposes, none were limited to particular sub-projects.
Grants and donations and related support costs
Grants and donations totalling 71,139 were made during the year (2020-21: 50,539).
2020-21
2021-22
46,139
71,139
From DAF (see Note 19)
4,400
0
From Overseas Students Income Fund
50,539
71,139
Total
To
Churches 30,000
Circuits 41,139
Liverpool District 70,242
Total 141,381

2021-22 2020-21
Gross pay - Lay Staff 97,130 90,476
Employer's National Insurance contributions 18,608 6,543
Employer's pension contributions to defined
contribution schemes 3,743 4,722
Total costs of 8 staff 119,473 101,741
Cost of Chair of District (see note 4) 42,741 41,961
Total staff costs 162,214 143,702
Average weekly contractual hours for 8 staff 169 136

roperty costs
2021-22 2020-21
Chair's manse repairs 2,114 288
Council tax and water rates 3,714 2,961
Insurance 1,873 1,827
Total charged to General Fund 7,701 5,076
CASAI office, rent and services 3,415 2,782
Total charged to CASAI Restricted Fund 3,415 2,782
Total 11,153 7,858
Office expenses
2021-22 2020-21
Printing, postage and stationery 8,512 950
Telephone 3,237 3,031
Total charged to General Fund
Staff training		 14,479
2,910		 3,981
0
Total charged to District Advance Fund
TMCP charges		 359
359		 90
90
CASAI Printing, postage and stationery 120 531
CASAI Telephone 1,107 1,105
CASAI Training and supervision
CASAI Legal expenses		 749
0		 799
Total charged to CASAI Restricted Fund 1,976 2,345
Chaplaincy equipment 670
Chaplaincy Resources and Expenses
Chaplaincy Telephone		 761 0
0
Total Charged to Chaplaincy Fund 761 670
Neighbourhood Printing, Postage and stationery 352
Neighbourhood Resources and Expenses
Neighbourhood Telephone		 3,863
56		 0
89
Total Charged to Neighbourhood Restricted
Neighbourhood Staff Training		 4,559
640		 441
Fund
301
512
TMCP charges
301
612
Total charged to Students Dev RestrictedFund
57
100
TMCP charges
57
100
Total charged to Endowment Funds
7,975
22,723
Total
Office expenses (General Fund) have increased on last year's lower costs, largely due to
greater activity post Covid limitations - in particular it has been possible to resume regular
Chair's and Superintendent's retreats after a 2-year gap. CASAI expenses (Restricted
Fund) have reduced due to changes in work activity during the Covid pandemic.
Neighbourhood project costs have increased due to the project moving from pilot to full
project with increased staff and activity.

ynods, Committees, Conference
2021-22 2020-21
Synod expenses 11 143
Skelmersdale Infocus Project 586
Web Design Costs - 200
Conference 360 750
Committees 83 -
Chairs Travel 1349 624
3Generate 6900 -
Covid Support 825
Mission and evangelism facilitator travel 1061 -
Safeguarding officer travel - -
Other 881
Total charged to General Fund 9,764 4,009
Training (charged to Designated Fund) 4,299 1,250
Total charged to Designated Fund 4,299 1,250
CASAI project 1,592 50
CASAI travel 2,904 990
CASAI other 1,693 951
Total charged to CASAI Restricted Fund 6,189 1,991
Chaplaincy Training 155
Charged to Chaplaincy Fund 0 155
Neighbourhood Project Conference 241
Neighbourhood Project Travel 148 106
Total Charged to Neighbourhood Fund 148 347

2021-22 2020-21
Churches Together Merseyside Region 3,860 5,147
Mission in the Economy 11,013 3,564
Churches Together in Cheshire 0 350
Total charged to General Fund 14,873 9,061
TCC contribution 5,000 5,000
Total charged to Mission Fund 5,000 5,000
Total 18,973 14,051

Land Buildings Total
Cost or valuation
Balance brought forward at 1 September, at cost 150,000 308,855 458,855
Balance carried forward at 31August 2022 150,000 308,855 458,855
Debtors were made up as follows:
2021-22 2020-21
Trade debtors
Circuit assessments received late 0 11,644
0 11,644
Prepayments and accrued income
Payments in advance 27,207 3,884
27,207 3,884
Total (net) 27,207 15,528

Creditors were made up as follows: 2021-22 2020-21
Trade creditors
Methodist Church fund assessments - 16,683
Circuit assessments overpaid - 22,974
Total trade creditors - 39,654
Various accruals 9,300 5,687
Total Accruals: 9,300 5,687
PAYE and pension contributions - 2,267
Taxation and Social Security - 2,267
Total 9,300 47,611
Maturity analysis of financial liabilities
Accrual
Accrued at made Accrued at
31-Aug-21 Paid in year in year 31-Aug-22
Trade creditors
Methodist Church Fund Assessments 16,683 16,683 0 0
Circuit assessments overpaid 22,974 22,974 - -
Total trade creditors 39,657 39,657 0 0
Various accruals 5,687 16,683 20,296 9,300
Total Accruals: 5,687 16,683 20,296 9,300
PAYE and pension contributions 2,267 608 - 1,659
Taxation and Social Security 2,267 608 - 1,659
Total 47,611 56,948 20,296 10,959
19 Grant Commitments and the District Advance Fund
Expenditure on charitable activities: District Advance Fund
Where grants are payable in annual instalments it is necessary for the grantee to provide a
satisfactory report on the achievements of activities funded by previous instalments of the
multi-year grant award before any further instalments will be paid. The commitment for
unpaid grants amounts 164,569 (2020-21 - 118,504) as covered by the DAF is shown as
a contingent liability. This amount includes allocations within District initiatives where match
funding is contingent on the district contributions but excludes allocations for District
Projects which are accounted for in the years that they are expended in.

Balance at Balance at
Transfers/
Adjustmnt Gains/
Fund 31-Aug-21 Income Expenditure s Losses 31-Auq-22
General Fund 628,876 157,745 (132,517) 109,959 (7,463) 756,600
District Advance Fund
(Designated) 124,588 286,445 (71,497) (95,424) 1,323 245,435
Training (Designated) 2,151 2,151
Mission (Designated) 2,211 37 2,248
Total other designated 4,362 4,399
Total unrestricted 757,826 444,227 (204,014) (85,702) 6,170 1,006,434
Overseas students Dev
Fund Capital 174,764 (2,379) 172,385
Overseas students
Revenue (Restricted) 16,425 6 (4,000) (11,472) 959
Benevolence
(Restricted) 3,243 (457) 2,786
Higher Education
Chaplaincy (Restricted) 33,763 26,188 (7,207) 2,786
Neighbourhood Project
(Restricted)		 48,622 29,443 (79,916) 1,149
MWIB Liverpool District
^		 6,634 (6,634) 0
CASAI 3,546 7,545 (37,245) 33,445 7,291
Total restricted 286,997 7,551 (44,624) -64,986 184,938
Powell Fund 6,438 3 - - - 6,441
T A Turney Benevolent
Fund (Trust 10343) 4,484 229 (13) (-) (282) 4,418
Edgar W P Meredith
Trust (Trust 7942)		 24,038 1,240 (70) (-) (1,510) 23,698
Various Charities Trust
(Trust 849) 2,095 110 (6) (-) (130) 2,069
Jas Gilkes Bequest
Trust (Trust 2561)		 1,709 88 (5) (-) (107) 1,685
Wm Ashcroft Memorial
Other
(Trust 1221)		 725
1,317		 39
70		 (D
(4)		 (6,441)
(-)		 (46)
(83)		 (5,724)
1,300
Total endowment 40,806 1,779 (99) (6,441) (2,158) 33,887
Total Funds 1,085,629 453,557 (248,737) (56,892) (8,298) 1,225,259
Other designated Funds: During this financial year, with the transition of Treasurers, it
had not been noted that these funds were separately accounted for,and all transactions
were dealt with through the General Fund. The requirement to maintain a separate fund
been reconsidered.

Names of Connected Organisations Receipts Payments
Donee: Methodist Church Fund (338,237)
Donor: Circuits within Liverpool District (assessments on
Circuits} 330,774
Donor/Donee: Circuits within Liverpool District (CMTF
levies/grants) 122,913 (41,139)
Donor/Donee: Churches within Liverpool District (grants) (30,000)