MACCLESFIELD AND BOLLINGTON UNITED REFORMED CHURCH CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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 2022 and during the period of this report are:
Heike Chapman Barbara Davis George Eccleston Ron Gould Rev’d Fleur Houston Alison Lea (Secretary) Nick Teagle Lisa Teagle Anne Watson Jo Wilkie Gill North (Treasurer)
In 2022, the church building was vested in the North Western Synod Trust as trustees and held for the benefit of Macclesfield and Bollington URC in accordance with the trusts applicable to URC properties. (We moved from the North Western Synod to the Mersey Synod in May 2023.)
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 in-person meetings 11 times during 2022. Committees established for Property and Church and Society provided assistance in the administration of the church and its mission. During 2022, we held a Church Meeting every 2 months and our Church Annual General Meeting in March 2022.
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:
The church provides:
-
weekly worship on Sunday mornings, with provision for young children.
-
a weekly Bible Study class.
-
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 base for ‘Street Angels’, a Christian group providing a presence and support in the town on Saturday nights.
-
a weekly accessible 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.
The church and its buildings are available to the community at very reasonable rates to accommodate adult education classes, art classes, choirs, self-help groups and occasional events. We offer rooms without charge to groups who accord with our mission e.g. Just Dop-In (providing free and friendly services for children and young people from Macclesfield and surrounding areas to provide support to those who are struggling with their emotional health and wellbeing) The Hope Centre, East Cheshire Hospice, Bereavement Counselling and Citizens Advice.
.
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
The accounts show a surplus of £7,335, due entirely to the payment of £13,204 received from our insurers in respect of loss of income due to Covid.
There was a small reduction in offerings, more than compensated for by a reduction in payments to central funds. Lettings of the church halls have recovered to pre-pandemic levels and now account for almost one third of our income.
Our reserves remain substantial and have been further boosted in 2023 by the proceeds of the sale of the schoolrooms.
This report was approved by the Elders on 12[th] March 2022 and is signed on its behalf by Alison Lea (Church Secretary)
Signed: Date: 12[th] March 2022
MACCLESFIELD UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 RECEIPTS AND PAYMENTS ACCOUNT
| Note | Unrestricted | Designated | Restricted | 2022 | 2021 | |
|---|---|---|---|---|---|---|
| Funds £ | Funds £ | Funds £ | Total £ | Total £ | ||
| RECEIPTS | ||||||
| Offerings | 30,869 | 30,869 | 32,402 | |||
| Fund raising and donations | 10,795 | 10,795 | 9,210 | |||
| Monies raised for outside causes | 3 | 3,854 | 3,854 | 3,527 | ||
| Gift Aid tax repayments | 5,850 | 610 | 6,460 | 7,519 | ||
| Property – church/hall users | 4 | 23,937 | 23,937 | 8,898 | ||
| Bank interest | 103 | 103 | 0 | |||
| Legacies | 1,507 | 1,507 | 1,000 | |||
| Insurance claim | 13,204 | 13,204 | 8,000 | |||
| HMRC CJRS payments | 0 | 0 | 7,137 | |||
| Total receipts | 86,265 | 0 | 4,464 | 90,729 | 77,693 | |
| PAYMENTS | ||||||
| Ministry & Mission Fund | 34,560 | 34,560 | 37,080 | |||
| Synod levy | 1,848 | 1,848 | 2,130 | |||
| Missional Partnership levy | 2,760 | 2,760 | 3,270 | |||
| Church running costs | 5 | 26,944 | 26,944 | 31,604 | ||
| Support of outside causes | 6 | 3,938 | 3,938 | 4,756 | ||
| Maintenance of church buildings | 7 | 12,748 | 12,748 | 9,730 | ||
| Church building improvements | 0 | 0 | 14,629 | |||
| Legal fees (sale of schoolrooms) | 0 | 0 | 10,786 | |||
| Other | 70 | 70 | 15 | |||
| Total payments | 78,930 | 0 | 3,938 | 82,868 | 114,000 | |
| NET RECEIPTS (PAYMENTS) | 7,335 | 526 | 7,861 | (36,307) | ||
| CASH FUNDS b/fwd1 January | 117,669 | 117,669 | 153,976 | |||
| CASH FUNDS c/fwd31 December | 125,004 | 0 | 526 | 125,530 | 117,669 | |
| STATEMENT OF ASSETS AND LIABILITIES | ||||||
| Monetary assets | ||||||
| Bank current account | 44,901 | 526 | 45,427 | 117,669 | ||
| Deposit account | 80,103 | 80,103 | ||||
| Total monetary assets | 125,004 | 526 | 125,530 | 117,669 |
Other assets Gift Aid recoverable 6,353 Manse Fund 69,904 Assets used for church purposes Buildings under statutory trusts Church buildings Church contents Furnishings & equipment
FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 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: Commitment for Life (incl Gift Aid) Other outside causes (incl Gift Aid) Brownies Wayfarers Traidcraft Guild Babies & Toddlers Totals for restricted funds 3 MONIES RAISED FOR OUTSIDE CAUSES Commitment for Life Breadline McMillan Nurses Bible Society Christian Aid Other charities 4 PROPERTY INCOME Lettings Weddings and Funerals Total property income |
Balance Receipts in Payments in Overpayments Balance b/fwd £ year £ year £ written off £ c/fwd £ (789) 469 (388) 664 (44) (1,335) 3,823 (3,550) 1,267 205 180 180 265 265 141 141 111 111 172 172 |
|---|---|
| (1,427) 4,464 (3,938) 1,931 1,030 |
|
| Unrestricted Designated Restricted 2022 2021 Funds £ Funds £ Funds £ Total £ Total £ 469 469 546 3,517 3,517 1128 1473 128 128 436 178 178 495 71 |
|
| 4,292 4,292 4,149 |
|
| 22,742 6,525 1,195 260 |
|
| 23,937 6,785 |
| FINANCIAL STATEMENTS YEAR ENDED 31 | DECEMBER 2022 | DECEMBER 2022 | |||
|---|---|---|---|---|---|
| NOTES – continued | Unrestricted | Designated | Restricted | 2022 | 2021 |
| Funds | Funds | Funds | Total | Total | |
| 5 CHURCH RUNNING COSTS | £ | £ | £ | £ | £ |
| Gas and electricity | 5,158 | 5,158 | 6,557 | ||
| Insurance | 4,819 | 4,819 | 4,448 | ||
| Water | 3,260 | 3,260 | 1,842 | ||
| Telephone | 660 | 660 | 713 | ||
| Stationery, advertising & photocopying | 2,307 | 2,307 | 1,610 | ||
| Other admin expenses | 600 | ||||
| Licences and music | 746 | 746 | 703 | ||
| Worship expenses/gifts | 1,552 | 1,552 | 1,204 | ||
| Cleaning/caretaking | 8,442 | 8,442 | 13,927 | ||
| 26,944 | 0 | 0 | 26,944 | 31,604 | |
| 6 SUPPORT OF OUTSIDE CAUSES | |||||
| Commitment for Life | 388 | 388 | 671 | ||
| Breadline (Moldova) | 3,382 | 3,382 | 1112 | ||
| Bible Society | 65 | 65 | 436 | ||
| Christian Aid | 103 | 103 | 574 | ||
| McMillan Cancer Care | 1837 | ||||
| Toilet Twinning | 126 | ||||
| Total support of outside causes | 3,938 | 3,938 | 4,756 | ||
| 7 MAINTENANCE OF CHURCH BUILDINGS | |||||
| Electrical repairs | 2,966 | 2,966 | 4,833 | ||
| Plumbing repairs | 1,735 | 1,735 | 1,203 | ||
| Vermin control | 410 | 410 | 435 | ||
| Other property repairs & maintenance | 3,108 | 3,108 | 3,124 | ||
| Purchase of equipment | 4,529 | 4,529 | 135 | ||
| Total maintenance of church | |||||
| buildings | 12,748 | 12,748 | 9,730 |
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 £5,118,213
The church contents are insured by the church for £364,443
From books and records provided, accounts found correct
R Fieldhouse Independent Examiner
ndopondffl MInerf5 report tothe Ivu5tees ot MaecIesfd and Bollin8toN Unlled Reformed Church I repon ro the trustees my examination of the accounts of Macclesfield Bollino Uoiied Refoime¢ Church lor ihe year ended 31st DecembEr 2022. Respofi$lbllttles •nd b*sSs of report As the charity rru5tees of the Trust ytsu are responsib for the preparation of the accouTht5 in accordance with the requirernent5 of the Charities Act 20111'the ACVI. I report in res of my examination of the Trusts account5 carried out under 5ertion 145 of the 2011 Act and in carryin8 Out my examination I have followod all the applicable Direciions 8iven by the Charity Cornmi5$1on under section 145ISllbl ot the Act. I have completed rny txamiTraiion. I conflrm that no material matter5 have come lo mv attention In connertion wlth the ex3mSnatlon 8ivSn8 me cause to believe that In any material respect.. l. arc¢vntln8 records wert noi kept in respect of theTru5t 35 required by 5ertion 130 of the Act.. Z. or Z. the accounrs do not accord wilh those re¢ord& I have no concern5 and have tome across no other matter5 in connection with the e¥aFninatiori to whirh attention should be drawn in ihis Teport in order to enable a proper understanoing of the accounts to be reached. 14Jme'. F ILLfj14(IL• S&. Address.. 17 RWes Park Road Macclesfield SKII 8A Datt.. K_s-tsLI.