# ## ## ## ## ## ## ## |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| ## ## ## ## ## ||N**o**
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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|||||||||| ||||Ge**n**
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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)| ## ## ## ##