2021-12-31-accounts - Macclesfield United Reformed Church Charity

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

MACCLESFIELD AND BOLLINGTON UNITED REFORMED CHURCH CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2021

This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.

ADMINISTRATIVE INFORMATION:

Macclesfield United Reformed Church Charity is a local church of the United Reformed Church in Great Britain and is a member church of North West Synod of the Church. It was registered on 4[th] February 2010 as Charity Number 1134087.

Macclesfield & Bollington United Reformed Church meet at 20 Park Green, Macclesfield, SK11 7NA and at Shrigley Court, Church Street, Bollington, SK10 5PY. The church halls belonging to the church are behind the church in Townley Street, SK11 6HZ

The members of the Elders’ Meeting for the time being are recognised as the charity trustees.

Those who served from 1[st] January 2021 and during the period of this report are:

Barbara Davis Vic Breeze Chris Embrey Liz Embrey Ron Gould Rev’d Fleur Houston Alison Lea (Secretary) Rachel Tugwood Nick Teagle Anne Watson Brian Woodhall Gill North (Treasurer)

The church building is vested in North West Synod Trust as trustees and held for the benefit of Macclesfield and Bollington URC in accordance with the trusts applicable to URC properties.

STRUCTURE, GOVERNANCE AND MANAGEMENT:

The activities of Macclesfield and Bollington United Reformed Church are overseen by the Elders’ Meeting in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules of Macclesfield and Bollington church. The governing document of the registered charity is a statement adopted by the Church Meeting on 15[th] November 2009. The Elders’ Meeting is responsible for the spiritual oversight of the church, its financial administration and the care and maintenance of the church premises. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the church.

According to our constitution, there shall be a maximum of twelve elders, who, with the Church Treasurer, constitute the Elders’ Meeting. Elders are elected initially for three

years. They may stand for re-election for a period of one year up to a maximum of five years. After five years’ service, an elder shall not be eligible for appointment again for a period of twelve months.

The elders are the trustees of the registered charity during their period of service. The Elders’ Meeting held online Zoom meetings 15 times during 2020. Committees established for Property and Church and Society provided assistance in the administration of the church and its mission. In usual times, we would hold a Church Meeting in our building every 2 months. However, due to the pandemic we held our Church Annual General Meeting in March 2021 on Zoom. In line with advice of the NW Synod, the decision was taken in 2020 that Church Meeting delegate authority to the Elders to make decisions on its behalf over this period. This continued until we resumed Church Meetings in our building in November 2021.

OBJECTIVES AND ACTIVITIES:

As a local congregation of the United Reformed Church, Macclesfield and Bollington United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement. ‘We aim to be a welcoming church, open to all, working with and for our local community in active service, and to share the love of Christ through word and deed.’

The Elders’ Meeting is aware of the Charity Commission’s guidance on public benefit in ‘The Advancement of Religion for the Public Benefit’ and has regard to it in the administration of the church and its mission. Through a system of pastoral groups, each with a designated leader, the elders exercise a duty of care for the welfare of members and associates. The Elders’ Meeting believes that, the church provides benefit to the public by:

Providing resources and facilities for public worship, spiritual and pastoral care, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the church offers.
Promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS:

We have still been experiencing the resulting effects of the pandemic during 2021. In more normal times the church provides:

weekly worship on Sunday mornings, with provision for Children and Young People’s worship groups
a weekly Bible Study class.
weekly worship on Sunday evenings at Shrigley Court, Bollington
a monthly tea gathering and worship for elderly and housebound members and friends of the church.
A Women’s Friendship Group meeting
Church-sponsored Scouts groups
a weekly coffee morning, which is open to the community
a weekly Disco held in the church for people with a disability
a ‘Fun & Friendship Time’ in August, designed for people who would be at home during the summer holidays

Due to the pandemic and the national lockdown, worship and church groups were suspended. However, we continued to worship and meet for groups online and we returned to our church building for worship and some activities on 23[rd] May 21.

In usual times, the church and its buildings are available to the community at very reasonable rates to accommodate adult education classes, art classes, Tai-Chi, dog-training classes, self-help groups and occasional events. Due to the pandemic, the number of hirers using the halls dropped dramatically however, a few more of our regular hirers began to return in the Autumn of 2021.

The church is also part of WHAM (Winter HOPE Assistance in Macclesfield) providing winter accommodation for homeless people in the community and is the base for ‘Macclesfield Street Angels’, a group of volunteers from local churches working closely with the local Police. However, due to the continuing pandemic, these organisations did not use our premises in 2021.

As a church, we continued with charitable activities, donating to national and international causes and provided Easter eggs for the local Foodbank and charities, Christmas presents for a young people’s hostel and also Christmas Shoeboxes for the charity, Samaritan’s Purse.

FINANCIAL REVIEW

This has been a difficult year financially. Income from offerings increased slightly, but this was more than offset by a reduction in fundraising and donations.

Running costs were also down, mainly due to the church being closed for some time over the colder months. Building maintenance costs were boosted by essential electrical and drainage repairs.

Income from hiring of the halls picked up when restrictions eased, and hopefully will return to something closer to pre-pandemic levels in 2022. There was an interim payment from our insurance company of £8,000 in respect of loss of income due to covid.

This report was approved by the Elders on 20[th] March 2022 and is signed on its behalf by Alison Lea (Church Secretary)

Signed:

Date: 12.10.21

Sheet1

----- Start of picture text -----
MACCLESFIELD UNITED REFORMED CHURCH
FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021
RECEIPTS AND PAYMENTS ACCOUNT
Note Unrestricted Designated Restricted 2021 2020
Funds £ Funds £ Funds £ Total £ Total £
RECEIPTS
Offerings 32,402 32,402 30,768
Fund raising and donations 9,080 9,210 11,780
Monies raised for outside causes 3 3,657 3,527 561
Gift Aid tax repayments 7,027 492 7,519 7,962
HMRC CJRS payments 7,137 7,137 5,198
Manse Fund 0 0 16,000
Legacies 1,000 1,000 147,744
Property – church/hall users 4 8,898 8,898 6,785
Insurance claim 8,000 8,000
Total receipts 73,544 4,149 77,693 226,798
PAYMENTS
Ministry & Mission Fund 37,080 37,080 39,300
Synod levy 2,130 2,130 2,172
Missional Partnership levy 3,270 3,270 3,480
Church running costs 5 31,604 31,604 35,424
Support of outside causes 6 4,756 4,756 1,869
Maintenance of church buildings 7 9,730 9,730 3,459
Church building improvements 14,629 14,629 0
Legal fees (sale of schoolrooms) 10,786 10,786
Other 15 15 0
Total payments 109,244 0 4,756 114,000 85,704
NET RECEIPTS (PAYMENTS) (35,700) (607) (36,307) 141,094
CASH FUNDS b/fwd 1 January 153,976 153,976 12,882
CASH FUNDS c/fwd 31 December 118,276 0 (607) 117,669 153,976
STATEMENT OF ASSETS AND LIABILITIES
Monetary assets
Bank current account 118,276 (607) 117,669 52,976
Deposit account 101,000
Total monetary assets 118,276 0 (607) 117,669 153,976
Other assets
Gift Aid recoverable 5,160
Manse Fund 71,913
Assets used for church purposes
Buildings under statutory trusts Church buildings and manse
Church contents Furnishings and equipment
----- End of picture text -----

Page 1

Sheet2

----- Start of picture text -----
MACCLESFIELD UNITED REFORMED CHURCH
FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021
NOTES
1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Charities Act 1993 Section 42 (3), using
the Receipts and Payments basis available to small charities, and the United Reformed Church guidance.
2 FUND ACCOUNTING
Unrestricted Funds may be used by the church for any of its ordinary purposes.
Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust
or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific
purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for
future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.
Fund name & purpose: Balance b/fwd Receipts in Payments in Transfers fBalance c/fwd
£ year £ year £ year £ £
Commitment for Life (incl Gift Aid) (664) 546 (671) (789)
Other outside causes (incl Gift Aid) (853) 3,473 (4,085) (1,465)
Brownies 180 180
Wayfarers 265 265
Traidcraft 141 141
Guild 111 111
Totals for restricted funds (820) 4,019 (4,756) 0 (1,557)
3 MONIES RAISED FOR OUTSIDE CAUSES
Unrestricted Designated Restricted 2021 2020
Funds £ Funds £ Funds £ Total £ Total £
Commitment for Life 546 546
Breadline 1,008 1,008
McMillan Nurses 1,593 1,593 360
Bible Society 436 436
Christian Aid 495 495 110
Shelter 0 73
Other charities 71 71 18
4,149 4,149 561
4 PROPERTY INCOME
Lettings 8,878 8,878 6,525
Weddings and Funerals 20 20 260
Total property income 8,898 8,898 6,785
----- End of picture text -----

Page 2

Sheet3

----- Start of picture text -----
MACCLESFIELD UNITED REFORMED CHURCH
FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021
NOTES – continued Unrestricted Designated Restricted 2021 2020
Funds Funds Funds Total Total
5 CHURCH RUNNING COSTS £ £ £ £ £
Gas and electricity 6,557 6,557 8,933
Insurance 4,448 4,448 4,204
Water 1,842 1,842 4,114
Telephone 713 713 1,783
Stationery, advertising & photocopying 1,610 1,610 1,614
Other admin expenses 600 600 0
Licences and music 703 703 775
Worship expenses/gifts 1,204 1,204 561
Cleaning/caretaking 13,927 13,927 13,440
31,604 31,604 35,424
6 SUPPORT OF OUTSIDE CAUSES
Commitment for Life 671 671 0
Breadline (Moldova) 1,112 1,112 0
Bible Society 436 436 0
Christian Aid 574 574 115
McMillan Cancer Care 1,837 1,837 0
Shelter 0 0 285
Toilet Twinning 126 126
Other charities 0 1469
Total support of outside causes 0 4,756 4,756 1,869
7 MAINTENANCE OF CHURCH BUILDINGS
Electrical repairs 4,833 4,833 0
Plumbing repairs 1,203 1,203 0
Vermin control 435 435 0
Other property repairs & maintenance 3,124 3,124 1354
Purchase of equipment 135 135 2105
Total maintenance of church buildings 9,730 0 0 9,730 3,459
8 MONETARY ASSETS
The church monies are not held in segregated accounts, but for the sake of this financial statement the
total of each account is allocated appropriately over the various funds.
9 ASSETS USED FOR CHURCH PURPOSES
The church buildings are vested in URC North West Synod Trust
as Trustees and are not church assets. They are held for the benefit of Macclesfield URC in
accordance with the statutory trusts applicable to URC properties under the URC Acts. For insurance
purposes the church buildings are insured by the church for £4,626,388
The church contents are insured by the church for £351,646
From books and records provided, accounts found correct
R Fieldhouse
Independent Examinerpendent Examinerendent Examiner
----- End of picture text -----

Page 3

Sheet3 Page 4

Independent examlnerfs report to the trustees of Macclesfield a1 Bolllngton United Refofmed Church I report to the trustees on my examination of the accounts of Ma¢clesfield and 8011Sngton United Refomied Church for the year ended 31st December 2021. Re5ponslbllltles and basls of report As the charty trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'}. I report in respert of my examination of the Trusys accounts carried out under sertlon 145 of the 2011 Art and In Carrying out my examination I have followed all the applicable Dlrertions given by the Charity Commission under sertion 1451511bl of the Act. Independent examlnerfs statement I have completed my exarnination. I conflrm that no material mètter5 have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting record5 were not kept in respect of the Trust as required by section 130 of the Act- 2. or 2. the accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understandin8 of the accounts to be reached. Name: Richard Fieldhouse Addre55: 17 Ryles Park Road Macclesfield SKII 8AH Date.. Zo I