pil Church rd ee. Accruals Accounts2020-21
## THE METHODIST CHURCH
## ANNUAL REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2021
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CHURCH ROAD METHODIST Church
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Registered Charity - Registration number (if applicable)
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Minister
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Church Stewards Janette Farley
Ben Derbyshire
Catherine Irving
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CHURCH ROAD METHODIST CHURCH
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2021
## Introduction
Welcome to the 11th Trustees’ Annual Report of Church Road Methodist Church which covers the year to 31st August 2021, a year in which Church activity and attendance has continued to be seriously affected by the Covid 19 Pandemic.
Despite this, we are a Church with a renewed vision that is working and we are optimistic about the future after the completion of our new development and progress with the Wesley Cafe and Wesley Pantry community projects.
## Aims of the organisation
At Church Road we have adopted the strategic aim of making disciples and transforming lives and communities with the priority to become a sustainable Church by: a) Reversing the trend of declining congregations experienced in recent years and developing growth in membership and numbers attending worship through relevant worship and pastoral support to all. b) Developing Community Ministry that combines the transforming love of God with the needs of our community, working within and without the building, while maintaining a high level of work with families and young people with a focus on faith development as well as social interaction. c) Developing a high quality, sustainable and comfortable suite of premises which will meet current and anticipated needs of the Church in fulfilling its mission and ministry for the next chapter of its life. d) Increasing the profile of the Church and developing good working relationships with individuals, agencies and authorities who share our aim.
## Review of the year 2020/21.
The rationalisation of the Church site has been completed within budget, creating a warm and welcoming modern suite of premises appropriate to our needs and activities. The new Community Hub was officially opened in June 2019 and has become fully operational until the Covid 19 Pandemic closed all activity from March to September 2020. The provision of pastoral ministry and worship has been maintained by telephone, online platforms and working with other Churches in the South Fylde Circuit to ensure ministry was maintained. The Church re-opened for worship and the provision of food through the Wesley's Larder and Cafe has resumed. Community use of the premises is resuming slowly.
## Income trends
Total income for the year to 31st August 2021 was £84,083, representing an increase of 9% over last year. This was mainly due to the receipt of a significant legacy and various grants to support Wesley's.
Collections, gift aid credits and donations totalled £65,583, representing 78% of our income. The high proportion of members who donate by standing order continues to support a sound financial structure and was the key reason for the relatively high level of annual income being retained throughout 2020/21 in spite of the Covid problems and other external factors.
.
.
Collections, gift aid credits and donations totalled £65,583, representing 78% of our income. The high proportion of members who donate by standing order continues to support a sound financial structure and was the key reason for the relatively high level of annual income being retained throughout 2020/21 in spite of the Covid problems and other external factors.
## Expenditure trends
Total charitable expenditure for the year to 31st August 2021 was £76,229, which generated a surplus (£84,083-£76,229) of £7,854, partly offset by a loss on the revaluation of assets of £388, making a total surplus of income over expenditure of £7,466. The major expenditure was the Circuit Assessment paid to the South Fylde Methodist Circuit. This was £35,400 or 45% of Expenditure which was very similar to last year.
The Circuit Assessment is used to pay Ministers' stipends and expenses, manses expenses and the District Assessment from the Lancashire District. The other major expenditure is Insurance, Utilities and Cleaning (£18,906) which represents 24% of expenditure.
## Fund balances
As at 31 August 2021, the net current assets of the Church were £70,089 on the General Fund, giving ten months' cover for expenditure, and £65,371 on the Legacies Fund which incorporates the "Various Bequests Model Trust Fund" (£55,934) and the "Bernard Leather Gift in Memorial" (£4,802) plus small sums in the Benevolence Fund and Internal Organisations, as follows:-
||Unrestricted|Restricted|Total|
|---|---|---|---|
||£|£|£|
|General Fund|70,089||70,089|
|Legacies Fund|60,562|4,809|65,371|
|Benevolent Fund||886|886|
|Internal Organisations||3,691|3,691|
||130,651|9,386|140,037|
## Plans for 2021/22
The Church financial plans for the year ending 31st August 2022 on the General Fund have been prepared on the basis of a break-even budget. We have planned for income and expenditure of £74,330, on the assumption that both will again be lower due to the continuing impact of the pandemic. Two property projects have been included, the replacement of the worn out cookers in the kitchen and a new sound system in the Church.
## CHURCH ROAD METHODIST Church
## Trustees’ Annual Report on Finance and Governance
## Basis of preparation and legal framework
The Charity’s Annual Report and Accounts for the year ended 31 August 2021 have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts under FRS 102, the Charities’ SORP, and taking account of the update bulletin 1 issued in 2016.
Full Name of Charity / Church: Church Road Methodist Church
|Registration Charity Number:|1134109|
|---|---|
|Dateofregistration:|5thFebruary2010|
Main communication address: Church Road Methodist Church, Church Road, St Annes-on-Sea, Lytham St Annes, Lancashire. FY8.3NQ
The members of the Church Road Methodist Church Council are the Charity Trustees , membership being made up of the Minister, Church office holders, Committee representatives and representatives appointed by the Church at the Annual General Meeting.
Full membership is shown as Appendix A to this report.
Treasurer: Mr Andrew Whitley Andrew Whitley acted as the principal officer overseeing the day to day financial management and accounting for the church during the year. Independent Examiner: Messrs Whitehead and Howarth, 327 Clifton Drive South, Lytham St Annes. FY8.1HN
investment Banker: Central Finance Board of the Methodist Church
Trustees for Methodist Church purposes Banker: Natwest Bank PLC
CHURCH ROAD METHODIST Church
## AIMS AND ORGANISATION
## Key objectives for 2020/21
(i) To minimise the impact of the Covid panademic and to provide a Covid-safe and compliant approach and facility to all activities. (ii) To work with the various groups in the Church to restart the wide range of activities. (iii) To continue to review our mission activities and to develop realistic plans for the future, taking account of the needs of our local community, our human and financial resources, and different ways of working in a post-Covid environment. {iv) To plan, with the South Fylde Circuit, for a smooth transition when our Minister retires
in August 2021 and hands over to his successor.
(v) To continue to welcome, guide and inspire our children and young people, helping them to grow in faith. To provide activities appropriate to their needs across the five age groups which range from under 3's to 14+.
(vi) To seek to ensure full compliance with Methodist Safeguarding Policy and Procedures, including training for staff and volunteers.
## Purposes of the Methodist Church
The purposes of the Methodist Church are and shall be deemed to have
been since the Date of Union the advancement of:
a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
- b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;
c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church
## Main Activities undertaken for the Public Benefit
Working together with the South Fylde Methodist Circuit, Church Road Methodist Church carries
out a range of activities in the community, in particular:the provision of regular acts of worship open to Church members and non-members alike; the provision of sacred space (a building) for prayer and contemplation; the teaching of Christianity through sermons, courses and small groups; the resourcing of pastoral work including visiting the sick and bereaved;
the promotion of Christianity through the staging of events and services;
the provision of social activities with a focus on particular age groups which are open to all; the provision of space and facilities for a range of community activities.
## Public Benefit
The Trustees confirm that they have complied with the duty under the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
## Structure, Governance and Management
The governing document for the church is the Deed of Union (1932) and Methodist Church Act
(1976)
Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual Conference (CPD).
Day to day management of the church is undertaken by the Minister, Church Stewards and Church Officers.
The Trustees are appointed at the Church AGM.
: Trustee Training
A range of guidance produced by Methodist Connexion to support the effective running of the Church and "The Role of Trustees" is given to the Church Trustees at various meetings.
## Related Parties
The Church is part of the South Fylde Methodist Circuit which is part of the Lancashire Methodist District and is also accountable to the Methodist Conference.
The Church works with the other five Churches in the South Fylde Methodist Circuit and with the Circuit Officers and staff.
The internal organisations linked to this church are:-
Church Road Methodist Church Ladies’ Fellowship (MWiB)
Church Road Methodist Church Flower Fund
Church Road Methodist Church "Movement to Music" Group
CHURCH ROAD METHODIST Church
## Risk Management
The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded.
income and Expenditure is monitored against the approved annual budget on a quarterly basis to identify trends and problem areas as part of the risk management process to avoid unforeseen calls on reserves. Significant abnormal expenditure is considered by the Resources Committee and authorised by the Church Council before any contractual commitment is made. Quarterly reports are reviewed by the Church Council.
## Safeguarding
Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.
## Methodist Connexional practice outlines commitment to the following principles:
- e the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
- ¢ the safeguarding and protection of all children, young people and adults when they are vulnerable e the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.
- ¢ We carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.
- e We respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.
- ¢ We seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
- ¢ We seek to challenge any abuse of power, especially by anyone in a position of trust.
- e We seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.
- ¢ In all these principles we follow legislation, guidance and recognised good practice
The Church Road Methodist Church commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the Circuit and in the churches.
The Church Road Methodist Church commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.
Reserve
## Reserves Policy
The Reserves Policy for the Church General Fund is to hold a minimum sum equivalent to six months’ average expenditure, ie around £39,000 based on our budgeted expenditure for 2021/22. At 3ist August 2021, the Church held £75,100 in the General Fund, ie £36,100 in excess of the target reserve. A portion of this sum is held to ensure we have funds available when required, for example, Wesley's had a cumulative operating surplus of around £8,000 at 31st August 2021 which could have been needed anytime. Another example is the income from last year's Gift Day which will be used to help fund the scheme to upgrade our Church Sound System. It's important that this money is kept in reserve pending the works taking place.
The Church holds a further £55,000 in the Legacies Fund (Various Bequests Model Trust) and this money is held in reserve for the following purposes:-
|||£|
|---|---|---|
|Tofund|fund major unplanned and unavoidable expenditure||
|on|the Church building that may arise|30,000|
|To|investinourmissionobjectives|25,000|
55,000
The Church also holds £4,808 in the Bernard Leather Gift in memorial fund which was established to support youth work in the Church. However, we can only withdraw and use the interest received on this investment, so we intend to explore how the total sum of £4,808 can be released for the development of our work in this area.
## Appendix A
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CHURCH COUNCIL MEMBERSHIP
as at 31st August 2021
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## MINISTER
Revd. Stephen N. Heath
## CHURCH STEWARDS
Janette Farley Ben Derbyshire Hazel Hawkins Colin Hird Jonathan Livesey Christopher Jones
SECRETARY TO THE COUNCIL
Anita Bullock
## CHURCH TREASURER
Andrew Whitley
COMMITTEE REPRESENTATIVES Pastoral Mission Judith Smith Elaine Watts JKids (Sunday School) MwiB Rebekah Derbyshire Joan Hollows Safeguarding Co-ordinator Resources Dilys Currie Mike Bennett Church Life Linda Butcher
## REPRESENTATIVES ELECTED BY THE GENERAL CHURCH MEETING
1 Valerie Ball 2 Monica Bissett
3 Marion Brett
4 Sadie Bridge
5 Alison Dow
6 Shirley Grundon
7 Irene Harrison
8 Jonathan Irving
9 Barbara Knowles
10 Anne Mayes
11 John Mayes 12 Catherine Peak 13 Rosemary Wells
14 Elaine Westmacott-Sturdy
Church Road Methodist Church
## DECLARATIONS
## Treasurer
| confirm that | have prepared the accounts from the records of the Church and that they include all funds under the control of the Church Council.
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Al a
Signature of Treasurer N CNY Date
RIEa, 2b Fay 2022
Name Andrew Whitley
Address
161, St Annes Road East, Lytham St Annes, Lancashire. FY8.3HP
Presentation to the Church Council Meeting for approval.
| confirm that the Accounts were, or will be,presented to the Church Council Meeting on 22nd February 2022
and were
Signaturemeeting of the Chair of the “ v O) UR MM.Olen:5
Name of the Chair of the meeting Rev Louise Makin
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## Independent Examiner’s Report to the Trustees of the
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Church Road Methodist Church
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This Report is on the Church Accounts for the year ended 31° August
## Respective responsibilities of Trustees and Examiner
The Church's trustees are responsible for the preparation of the accounts. The Church's Trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011({the Charities Act) and that an independent examination is needed.
It is my responsibility to: ° examine the accounts under section 145 of the Charities Act 2011;
e to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities act; and
8 to state whether particular matters have come to my attention.
## Church Road Methodist Church
## Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## Independent Examiner’s Statement
## In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
* to keep accounting records in accordance with Section 130 of the Charities Act 2011.
* to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
## have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Name Genes Mermncot
Signature > ; :
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## Relevant Professional qualification or bod
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## Notes to the Accounts
## 1 Basis of accounting
The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 —the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.
## 2 Funds
The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose . There are no Endowment funds. Details of each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash.
## 3 Accounting policies
## Basis
These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to showa true and fair view of the Church’s financial position and activities.
## Incoming Resources
Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
## Resources Expended
This is recognised whena liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Church to pay out resources. Grants
Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment.
## VAT
Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.
## Tangible fixed assets for use by the Church
:
Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1,000.
## Investments
Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.
## Debiors and Prepaymenis
Debtors relate to Gift-aid Tax refunds totalling £21,010 (2020: £13,400).
Prepayments are the First Quarter payment of the 2021/22 Circuit Assessment paid in August 2021 (£8,017). Creditors
Creditors include sums outstanding relating to utilities as at 31st August 2021 (£2,288), the fee for the Independent Examination for 2020/21 (£700) and the outstanding balance due to the contractor for the Development Project (£2,160).
## 4 Payment to Trustees
There were no payments made to trustees for additional services provided to the Church by agreement with the Church Council,
## Trustee expenses
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2020/21 2019/20
Z
Number of Trustees 0 0
Total amount [ £0 | £0
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Expense payments primarily relate to reimbursement for travel and computing costs
## 5 Fees for examination or audit of the accounts
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2020/21 2019/20
£
—
Independent examiner's or auditors’ fees for reporting on the accounts 690 | | 660 |
Other fees (eg: advice, accountancy services) paid to the independent
examiner or auditor NIL NIL
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## 6 Paid employees
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Staff Costs paid during the year were: 2020/21 2019/20
Gross wages, salaries and benefits in kind £ 0 0
Employer's National Insurance costs £ 0 0
Pension costs fg 0 |
Total staff costs £ NIL NIL
Average number of full-time equivalent employees in the year
were: 0 0
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## 7 Capital Commitments and Contingent Liabilities
At the 31st August 2021 there are no capital commitments.
No Contingent liabilities were identified at 3ist August 2021.
|8 Money received and passed on to External Organisations|2020/21|
2]|||‘2019/20|
|e|
|---|---|---|---|
|Balance broughtforward from lastyear|0)||0|
|Offerings/Gifts - received for External Organisations|484||1382|
|Offerings/Gifts - passed to External Organisations|— 484||1382|
|Balance carried forward|0|||0|
## 9 Tangible Fixed Assets
## Cost or valuation
||||||.
Payments
Fixtures, | oniecourt
fittings
and assets|.
Payments
Fixtures, | oniecourt
fittings
and assets||
|---|---|---|---|---|---|---|---|
|||||Other|and|under||
|||Land|Manses|buildings|equipment| construction||Total|
||||£|£|£|£|£|£|
|‘pinoy
frances|Ss|
Ss||S|
||S|
ST||
CT
TT||||
|Accumulated depreciation||||||||
|ear
(-||||||||
|jpisposasty|Ss|||||||||||
|Netbookvalue||||||||
## 10 Investment assets
The Church has no invesiment properiies
The Church has no common investment fund holdings
## 11 Loans
The Church currently has no loans
2020-21
## 12 Analysis of restricted funds
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Restricted|Fund|| Opening|||Incoming|||Resources ||Transfers|| Closing|Purpose|of the|
|Name|Balance|| Resources|||Expended|Balance|fund|
|||
|Benevolent|Fund|1186|-300|886|||Support|for|world-|
|wide|disasters|and|
|individuals|in|
|specific|need.|
|Bernard|Leather|4802|16|-10|4808|
|Youth|Work|Fund|Funding|for Youth|
|work.|
|Internal|3576|261|-145|3692|||Ladies’|Fellowship;|
|organisations|Movem’'nt|to|Music|
|Ft tT|_|
|Totals|[9664 ||77|||[CABS]|CCSC*d;C«t|
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## Comparative analysis of restricted funds
2019-20
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Restricted|Opening|||Incoming|||Resources ||Transfers|| Closing|Purpose|of the|
|Fund|Name|Balance|| Resources|||Expended|Balance|fund|
|Benevolent|846|340|1186|Support|for world-|
|Fund|wide|disasters|and|
|individuals|in|
|specific|need.|
|Bernard|4771|41|4802|
|Leather|Youth|
|Work|Fund|Funding|for Youth|
|work.|
|internal|2806|2995|-2225|3576|||Ladies’|Fellowship;|
|organisations|Movem’nt|to|Music|
|Flower|Fund|
|—|Youth Fellowship;|
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|BS|||CHURCHROADMETHODISTCHURCH|CHURCHROADMETHODISTCHURCH|CHURCHROADMETHODISTCHURCH|CHURCHROADMETHODISTCHURCH|CHURCHROADMETHODISTCHURCH|
|---|---|---|---|---|---|---|---|
|13
Donations and||||||||
|Legacies||||||||
||||Unrestricted|||Restricted|2020/21|2019/20|
|||||||Total|Total|
|PoC
ee
ae)«|
a2682|386
Tax credits||||||||
||||7,610|||7,610|8,609|
|[Donations||||tz|||||10,281 ||8,910||
|Total||||||||
||||||||62,905|
|14. Other Charitable||||||||
|Income||||||||
||||Unrestricted|||Restricted|2020/21|2019/20|
|||||||Total|Total|
|(|
ee) ee)
Fundraising
AB]|
780
Room lettings
2,020;
|
2,020|
1,880 |
WesleyCae
a2
Zara||||||||
|Sale of Land|||0|||0||
|Grants|||13,938|||13.938||
|Other||||||||
||||1,018|||1,018|891|
|Total||||||||
||||17,937|||17,937|10,666|
||||Unrestricted|||Restricted|2020/21|2019/20|
|||||||Total|Total|
|Central Finance Board||ee 2|||ee ||ee ||eee7|
|Rentatincome
‘Otherincome
Leas|286
16
-
|TS
|
dT
eli
ied|||||||
2020/21 2019/20 ee ursumenmmes |tmnt mepedasemens —| | | || fmevedinonejones | atono,|n] froatdenorsanterepamens| || feanatme ||| asm] | ans anki en nats|| ange || ant snktonncehadinmandonautingsocey| | | | ee ‘wra[anayisotcurentushies] =| |( | ee Other Creditors - Independent Examination 700 660 Other Creditors - Development Project 2,160 4,018 ss ptsae | sa
## Church Road Methodist Church
## 18. Detailed analysis of individual fund movements
## Unrestricted Funds
|Fund Name|||Opening|||Expenditure | Transfers|||Revaluation|ClosingBalance|
|---|---|---|---|---|---|---|---|---|---|
||||Balance|||||gains/losses||
|General Fund|||67,073|78,540|||-75,662|||70,089|
|Various Bequests|M.T.Fund||55,934|5,266||||-388|60,562|
||Totals|||123,007|es
$3,806||eeee
-75,774|||eee
-388|ee
130,651|
## Restricted Funds
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/
Fund Name Opening Income | Expenditure | Transfers | Revaluation | Closing Balance
Balance gains/losses
Benevolent Fund 1,186 | 0) -300 ee
Internal organisations 3,575 ee eee 3,691
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