MACCLESFIELD AND BOLLINGTON UNITED REFORMED CHURCH CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2023
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. 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 2023 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. The period may be extended by special resolution.
The elders are the trustees of the registered charity during their period of service. The Elders’ Meeting held in-person meetings 11 times during 2023. During 2023, we held a Church Meeting every 2 months and our Church Annual General Meeting in March 2023.
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:
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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.
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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:
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weekly worship on Sunday mornings, with provision for young children.
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a weekly Bible Study class.
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a monthly tea gathering and worship for elderly and housebound members and friends of the church.
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A Women’s Friendship Group meeting
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Church-sponsored Scouts groups
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A base for ‘Street Angels’, a Christian group providing a presence and support in the town on Saturday nights.
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a weekly accessible Disco held in the church for people with a disability
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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.
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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 deficit of £1,976. There was a reduction in spending on building maintenance, but fund raising and donations were lower. Increased gift aid tax repayments and interest on our investments helped to reduce the deficit. Our reserves remain substantial.
This report was approved by the Elders on 24[th] March 2024 and is signed on its behalf by Alison Lea (Church Secretary)
Signed:
==> picture [61 x 24] intentionally omitted <==
Date: 24[th] March 2024
Sheet1
| MACCLESFIELD UNITED REFORMED CHURCH | MACCLESFIELD UNITED REFORMED CHURCH | MACCLESFIELD UNITED REFORMED CHURCH | MACCLESFIELD UNITED REFORMED CHURCH | ||||
|---|---|---|---|---|---|---|---|
| FINANCIAL STATEMENTS YEAR ENDED 31 DECEM | MBER 2023 | ||||||
| RECEIPTS AND PAYMENTS ACCOUNT | |||||||
| Note | Unrestricted | Designated | Restricted | 2023 | 2022 | ||
| Funds £ | Funds £ | Funds £ | Total £ | Total £ | |||
| RECEIPTS | |||||||
| Offerings | 31,215 | 31,215 | 30,869 | ||||
| Fund raisingand donations | 8,288 | 8,288 | 10,795 | ||||
| Monies raised for outside causes | 3 | 2,394 | 2,394 | 3,854 | |||
| Gift Aid tax repayments | 8,012 | 111 | 8,123 | 6,460 | |||
| Property– church/hall users | 4 | 23,970 | 23,970 | 23,937 | |||
| Bank interest | 3,896 | 3,896 | 103 | ||||
| Legacies | 1,507 | ||||||
| Insurance claim | 13,204 | ||||||
| Total receipts | 75,381 | 0 | 2,505 | 77,886 | 90,729 | ||
| PAYMENTS | |||||||
| Ministry& Mission Fund | 34,332 | 34,332 | 34,560 | ||||
| Synod levy | 2,760 | 2,760 | 1,848 | ||||
| Missional Partnershiplevy | 2,688 | 2,688 | 2,760 | ||||
| Church runningcosts | 5 | 26,791 | 26,791 | 26,944 | |||
| Support of outside causes | 6 | 2,767 | 2,767 | 3,938 | |||
| Maintenance of church buildings | 7 | 10,786 | 10,786 | 12,748 | |||
| Other | 70 | ||||||
| Totalpayments | 77,357 | 0 | 2,767 | 80,124 | 82,868 | ||
| NET RECEIPTS(PAYMENTS) | (1,976) | (262) | (2,238) | 7,861 | |||
| CASH FUNDS b/fwd1 January | 125,530 | 125,530 | 117,669 | ||||
| Proceeds-sale of schoolrooms | 189,275 | 189,275 | |||||
| CASH FUNDS c/fwd31 December | 312,829 | 0 | (262) | 312,567 | 125,530 | ||
| STATEMENT OF ASSETS AND LIABILITIES | |||||||
| Monetary assets | |||||||
| Bank current account | 218,830 | (262) | 218,568 | 45,427 | |||
| Deposit account | 8,719 | 8,719 | 80,103 | ||||
| Epworth cashplus account | 85,280 | 85,280 | |||||
| Total monetary assets | 312,829 | 0 | (262) | 312,567 | 125,530 | ||
| Other assets | |||||||
| Gift Aid recoverable £5,199 | |||||||
| Epworth investment(formerlyManse Fund)£74,943 | |||||||
| Assets used for churchpurposes | |||||||
| Buildings under statutorytrusts | Church buildings | ||||||
| Church contents | Furnishings and equipment |
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| Sheet2 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| MACCLESFIELD UNITED REFORMED CHURCH | |||||||||
| FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 | |||||||||
| NOTES | |||||||||
| 1 ACCOUNTING POLICIES | |||||||||
| The financial statements have beenprepared in accordance with the Charities Act 1993 Section 42(3), using | |||||||||
| the Receipts and Payments basis available to small charities, and the United Reformed Churchguidance. | |||||||||
| 2 FUND ACCOUNTING | |||||||||
| Unrestricted Fundsmaybe used bythe church for anyof its ordinary purposes. | |||||||||
| Restricted Fundsrepresent income which maybe expended onlyon those restricted objectsprovided in the | |||||||||
| terms of a trust or bequest,or donations orgrants received or invited for a specificpurpose. These funds can | |||||||||
| onlybe spent on the specificpurpose for which theyweregiven. Anybalance remainingunspent must be | |||||||||
| carried forward as a balance on that fund for | future expenditure on that specificpurpose, or returned; it cannot | ||||||||
| be absorbed intogeneral funds. | |||||||||
| Fund name &purpose: | Balance | Receipts in | Payments in | Balances | |||||
| b/fwd £ | year £ | year £ | c/fwd £ | ||||||
| Commitment for Life(incl Gift Aid) | (44) | 639 | (708) | (113) | |||||
| Other outside causes(incl Gift Aid) | 205 | 1,865 | (2,059) | 10 | |||||
| Brownies | 180 | 180 | |||||||
| Wayfarers | 265 | 265 | |||||||
| Traidcraft | 141 | 141 | |||||||
| Guild | 111 | 111 | |||||||
| Babies & Toddlers | 172 | 172 | |||||||
| Totals for restricted funds | 1,030 | 2,504 | (2,767) | 766 | |||||
| 3 MONIES RAISED FOR OUTSIDE CAUSES | |||||||||
| Unrestricted | Designated | Restricted | 2023 | 2022 | |||||
| Funds £ | Funds £ | Funds £ | Total £ | Total £ | |||||
| Commitment for Life | 597 | 597 | 469 | ||||||
| Breadline | 1,135 | 1,135 | 3517 | ||||||
| McMillan Nurses | 110 | 110 | |||||||
| Bible Society | 55 | 55 | 128 | ||||||
| Christian Aid | 220 | 220 | 178 | ||||||
| Other charities | 277 | 277 | |||||||
| 2,394 | 2,394 | 4,292 | |||||||
| 4 PROPERTY INCOME | |||||||||
| Lettings | 23,220 | 23,220 | 22,742 | ||||||
| Weddings and Funerals | 750 | 750 | 1,195 | ||||||
| Totalproperty income | 23,970 | 23,970 | 23,937 |
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Sheet3
| Sheet3 | Sheet3 | Sheet3 | Sheet3 | Sheet3 | ||||
|---|---|---|---|---|---|---|---|---|
| FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 | ||||||||
| NOTES – continued | Unrestricted | Designated | Restricted | 2023 | 2022 | |||
| Funds | Funds | Funds | Total | Total | ||||
| 5 CHURCH RUNNING COSTS | £ | £ | £ | £ | £ | |||
| Gas and electricity | 5,899 | 5,899 | 5,158 | |||||
| Insurance | 3,440 | 3,440 | 4,819 | |||||
| Water | 1,370 | 1,370 | 3,260 | |||||
| Telephone | 605 | 605 | 660 | |||||
| Stationery, advertising&photocopying | 2,574 | 2,574 | 2,307 | |||||
| Licences and music | 1,060 | 1,060 | 746 | |||||
| Worshipexpenses/gifts | 1,296 | 1,296 | 1,552 | |||||
| Cleaning/caretaking | 10,547 | 10,547 | 8,442 | |||||
| 26,791 | 0 | 0 | 26,791 | 26,944 | ||||
| 6 SUPPORT OF OUTSIDE CAUSES | ||||||||
| Commitment for Life | 708 | 708 | 388 | |||||
| Breadline(Moldova) | 1,354 | 1,354 | 3382 | |||||
| Bible Society | 118 | 118 | 65 | |||||
| Christian Aid | 215 | 215 | 103 | |||||
| McMillan Cancer Care | 110 | 110 | ||||||
| Shelter | 202 | 202 | ||||||
| Toilet Twinning | 60 | 60 | ||||||
| Total support of outside causes | 0 | 2,767 | 2,767 | 3,938 | ||||
| 7 MAINTENANCE OF CHURCH BUILDINGS | ||||||||
| Electrical repairs | 75 | 75 | 2,966 | |||||
| Plumbingrepairs | 2,686 | 2,686 | 1,735 | |||||
| Vermin control | 320 | 320 | 410 | |||||
| Otherpropertyrepairs & maintenance | 7,217 | 7,217 | 3,108 | |||||
| Purchase of equipment | 488 | 488 | 4,529 | |||||
| Total maintenance of buildings | 10,786 | 0 | 0 | 10,786 | 12,748 | |||
| 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 appropriatelyover the various funds. | ||||||||
| 9 ASSETS USED FOR CHURCH PURPOSES | ||||||||
| The church buildings are vested in URC MerseySynod Trust | ||||||||
| as Trustees and are not church assets. Theyare held for the benefit of Macclesfield URC in | ||||||||
| accordance with the statutorytrusts applicable to URCproperties under the URC Acts. For insurance | ||||||||
| purposes the church buildings are insured bythe church for £4,514,383 | ||||||||
| The church contents are insured bythe church for £245,817 | ||||||||
| From books and recordsprovided, accounts found correct | ||||||||
| R Fieldhouse, Independent Examiner |
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 Mersey 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 £4,514,383
The church contents are insured by the church for £245,817
From books and records provided, accounts found correct
R Fieldhouse, Independent Examiner
Page 3
Independent examinerfs report to the trustees of Macclesfield and Bollington United Reformed Church I report to the trustees on my examination of the accounts of Macclesfield and Bollin8ton United Reformed Churth for the year ended 31st December 2023. Responsibilities and basis of report A5 the charity trustees of the Trust you are responsible for the preparation of the account5 in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying Out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451511bl of the Act. Independent examinerfs statement I have completed my examination. I confirffl that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. l. accounting records were not kept in re5pert 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 concems and have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Name.. Address.. 17 Ryle5 Park Road Macclesfield SKII 8AH Date.. 11 .1- ZoZLt.