2020-08-31-accounts - Brighton And Hove Methodist Circuit.

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Suggested framework for a Circuit Annual report

Introduction

A brief introduction welcoming readers to the report, don't forget the document is in the public domain on the Charity commission web site and could include a specific message from the Circuit Superintendant

Aims and organisation

Include the Circuit Mission statement

Brief financial review of the year

This should reflect circuit achievements against published plans from previous year.

Brief financial performance review, comment on spending in comparison to budget and any exceptional items, a possible framework is suggested below but could include a financial summary table within the section.

Income trends

Circuit income is primarily drawn from the assessment paid by the circuit churches.

The rental income relates to the rental of a manse……………... and income generated from ……...

Expenditure trends

Stipend expenditure has increased each financial year in line with conference approved

` increases, …………………………..add any other specific changes. xx.x% of expenditure is the Circuit contribution to the District annd Connexion, of which a

significant part is used to fund the work of the wider Methodist Church. The other expenditure includes ………………reference any specifics for the

year.

Fund balances

As at 31 August 2017 the net current assets of the Circuit were £xxxk, giving approximately x

months cover for expenditure.

Plans for 2017/18

Circuit financial plans for the coming year have been prepared on the basis that there remains x full time ordained staff with anticipated cost of living stipend increases combined with an increase in the assessment paid to the district such that on average a x.x% assessment increase has been requested from the circuit churches.

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2017 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard(FRS) 102

Full Name of Charity: ……………………………………………………..

Registration Charity Number: …………………..

Date of registration ……………………..

Main communication address ( Circuit office )

The members of the …………………………………… Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.

Fully membership is shown as Appendix A to this report.

"Circuit Ministers and officers

Active Circuit Ministers Rev ..............

Rev........................... Rev ................................. Rev..................................... Deacon ..................................

Circuit Lay Workers Mr ......................

Ms ...................., Circuit Stewards Mrs....................,

Mr ......................... Mr ......................... Mr...........................

Administrator: Mrs..........................

Name of treasurer acted as the principal officer overseeing the day to day financial management and accounting for the circuit during the year.

Independent examiner Name and address

Investment Bankers Central Finance Board of the Methodist Church

Trustees for Methodist Church purposes Give bank details and also name other professional service advisors

Aims and organisation

Charity objective is to act as a Resource provider within the area around …………………….. for 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

"The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.

The teaching of Christianity through sermons, courses and small groups.

The resourcing of pastoral work including visiting the sick and bereaved.

Taking religious assemblies in local schools.

Promotion of Christianity through the staging of events and services.

Provision of chaplaincy services to the local university and other institutions.

Public Benefit

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Structure, Governance and Management

"The governing document for the circuit 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 circuit is undertaken by the Circuit Leadership team along with the Local Preachers meeting, the Circuit Finance and Property Committee and the Circuit Policy Committee.

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the circuit , specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all new Circuit meeting members as induction to their role as trustees.

Related Parties

"The Circuit is part of the .............. District and is also accountable to the Methodist Conference.

The following Methodist Churches are linked to the circuit………………….

Any other specific organisations with specific linkage." "

Risk Management

"The major risks have been identified and recorded by the Circuit Finance and Property Committee with professional advice taken as required.

There is a regular annual review process undertaken and recorded.

Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

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:

• 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

• the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.

• We will 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.

• We will 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 will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.

• We will seek to challenge any abuse of power, especially by anyone in a position of trust.

• We will 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 will follow legislation, guidance and recognised good practice

The …………………………….. Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches.

The ................................. Circuit 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.

Reserves Policy

The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 4 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches.

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CIRCUIT RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH

STANDARD FORM OF ACCOUNTS

BRIGHTON AND HOVE Circuit FOR THE YEAR ENDED 31 AUGUST 2020 SOUTH EAST District Circuit no 3 Registered Charity - Charity Registration number 1134137 If not a registered charity Her Majesty's Revenue and Customs Gift Aid number (The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242 ) Ministers: Rev. Andrew Lowe - Superintendent Rev Deborah Cornish Rev Daniel Woodhead Rev Heather Leake Date Rev Cynthia Park (Supernumary) Circuit Stewards: Ann Collins (Senior Steward) Richard Fletcher Stella Goddard John Patching Treasurer: Stella Goddard

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20	ACCOUNTS FOR THE Y	EAR ENDED 31	AUGUS	T 2020	T 2020	BRIGH	TON AND HOVE	TON AND HOVE	Circuit		Page 2

				Un - restricted Funds	Circuit Model Trust Fund	Restricted Funds	Totals thisyear		Totals last year
	SECTION A
a1	RECEIPTS		Note	£	£	£	£		£
a2	Assessment/Share			172,529			172,529		171,884
a3	Capital receipts						0
a4	Bank and CFB interest income	and Investment		589	683		1,272		1,409
a5	Grants			13,269			13,269		11,114
a6	Other receipts						0				check totals down and across(a8)
a7	TOTAL RECEIPTS			186,387	683	0	187,070	(a8)	184,407		TRUE

	SECTION B
b1	PAYMENTS
b2	Stipends, salaries, NIC, travel costs	Pension and		120,809		10,774	131,583		118,367
b3	Manse Costs			26,299			26,299		23,589
b4	Administration etc			7,154			0 7,154		8,498
b5	District Assessment			42,135			0 42,135		39,014
b6	Grants & donations						0 0		402
b7	Levy TCMP				2,839		0 2,839		3,379
b8	Otherpayments			321			0 321		1,388		check totals down and across(b9)
b9	TOTAL PAYMENTS			196,718	2,839	10,774	210,331	(b9)	194,637		TRUE

	SECTION C
c1	NET RECEIPTS/PAYM YEAR	ENTS FOR THE	(a7-b9)	(10,331)	(2,156)	(10,774)	(23,261)		(10,230)

c2	Total funds brought forw	ard from lastyea	r	120,518	106,782	8,808	236,108	(c6)	246,338		check c6=c6	TRUE

c3	Sub total		(c1+c2)	110,187	104,626	(1,966)	212,847		236,108		check totals down and across		TRUE

c4	Transfers and adjustme	nts					0	(c7)

c5	TOTAL FUNDS AT EN	D OF YEAR	(c3+c4)	110,187	104,626	(1,966)	212,847	(c8)	236,108	(c6)	check totals down and across		TRUE

	SECTION D
d	FOR INFORMATION O	NLY: MONEY RE	CEIVED	AND PASSED ON TO EXT		ERNAL ORGA	NISATIONS
	(these amounts shoul	d not be include	d in tota	l receipts/payments above)
d1	Balance brought forwar	d from lastyear
d2	Offerings/Gifts - receiv	ed for external or	ganisatio	ns			12,873		13,487
d3	Offerings/Gifts -passed	to external orga	nisations				12,873		13,487
d4	BALANCE STILL TO B	E PAID(d1 + d2	- d3)				0		0		check lastyear's b/fwd		TRUE

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										BRIGHTON		AND HOVE		Circuit
	SUMMARY OF CIRCUIT ACC	O	UNTS AND INTERNAL O			RGANISATION REPOR		TING TO THE CIRCUIT M		EETING
	SECTION E	P	lease follow the Guidan			ce Notes to complete		this page
	Summary of the Circuit acco Organisation would normally to arrive at the gross receipt AND A DIFFERENT FORM and connected Circuit Orga	u b s m ni	nts for the year ended 3 e Restricted funds unle and payments totals of ust be used to report th sations.			1 August 2020 and In ss it could be clearly the Circuit. If gross in e accounts (see Meth		ternal Organisations rep shown that they could be come exceeds the Accru odist website). Please r		orting to the Circuit Me used for any Methodis als threshold of £250,0 efer to the guidance not		eting. Note that the funds t purpose. This section m 00, then the Accruals met es regarding transfers be		of an Internal ust be completed hod of accounting tween the Circuit		=+'P1 Frontpage		'!C10


	INTERNAL ORGANISATIONS			Receipts		Payments			Net Receipts/ Payments	Adjustments		Openingbalances		Closingbalances		BRIGHTON AND		HOVE
e1									0					0
e2									0					0
e3									0					0
e4									0					0
e5									0					0
e6									0					0
e7									0					0		check Int. Org. totals down & across(e12)
e8	Sub total of Internal Organisations funds			0		0			0	0		0	(e11)	0	(e12)	TRUE
e9	Circuit accounts (totals brought forward from page 2- totals column)			187,070	(a8)	210,331	(b9)		(23,261)	0	(c7)	236,108	(c6)	212,847	(c8)	check (c8) totals	TRUE
e10	TOTAL CASH FUNDS HELD BYCIRCUIT			187,070		210,331			(23,261)	0		236,108	(x)	212,847	(y)	check cash funds totals	TRUE
	Continue on a separate sheet if necessary and bring the totals forward			TOTAL RECEIPTS		TOTAL PAYMENTS


	SECTION F
	STATEMENT OF ASSETS AN	D	LIABILITIES
	CIRCUIT -CASH FUNDS HEL	D	at 31 August 2020									OPENING BALANCES		CLOSING BALANCES
f1	Cash in hand
f2	Bank Current Account											36,735		53,010
f3	Bank Deposit Account
f4	Central Finance Board											85,052		56,680
f5	Trustees for Methodist Church	P	urposes									122,441		112,879
f6	Other funds											(8,110)				check totals (c6)	check totals (c8)
f7	SUB TOTAL											236,118	(c6)	222,569	(c8)	FALSE	FALSE
f8	Total funds held by Internal Org balance totals above) (e12)	a	nisations (the closing									0	(e11)	0	(e12)	check totals (x)	check totals (y)
f9	TOTAL CASH FUNDS HELD	BY	CIRCUIT									236,118	(x)	222,569	(y)	FALSE	FALSE


	SECTION G											At		At
	OTHER ASSETS and LIABILI	TI	ES									1 September 2019		31 August 2020
g1	Investments(include Endowme	nt	s)
g2	Land and Buildings(see notes	re	Insurance value)
g3	Other Assets
g4	Loan(s)- show amount outstan	di	ngatyear end
g5	Other Liabilities

	f4 Include onlyFunds held at th	e	Central Finance Board
	f5Include only CFB Funds hel	d a	t Trustees for MethodistC			hurch Purposes
	g1 Include any other investmen	ts	(not the cash element of			TMCP trust accounts th		is is inserted in line f5)

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----- Start of picture text -----
Name of Circuit ……BRIGHTON AND HOVE
Declarations and Scrutin
y
I confirm that these Receipt and Payment based accounts for the year to 31 August 2020 have been
prepared from the records of the Circuit and that they include all funds under the control of the Circuit
meeting.
Signature of treasurer ……… Stella Goddard
Name and address of treasurer ………………………………………………………………………….
Stella Goddard, 28 Crest Way, Portslade,
…………………………………………………………………………………. Post Code………Brighton BN41 2EY
Presentation to the Circuit meeting
I confirm that the annual report and accounts for the year ended 31 August 2020Were
presented to the Circuit meeting held on ……………..18th March 2021
Signature of the Chair of the meeting …Andrew Lowe
Name of the Chair of the meeting ………Reverend Andrew Lowe.
Independent Examiner’s Report to the Trustees of the
Brighton & Hove Methodist Text Circuit
Charity Number … 1134137
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the …… Brighton and Hove Methodist
Circuit for the year ended 31 August 2020 set out on pages … 1 - 3 …. As the Circuit’s trustees, you are
responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011
(‘the Act’).
I report in respect of my examination of the Circuit’s accounts carried out under section 145 of the Act and, in
carrying out my examination, I have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
----- End of picture text -----

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Name of Circuit ……Brighton & Hove Methodist Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
• the accounts do not accord with the accounting 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 understanding of the accounts to be reached.

I have/have not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner …………………………………………………………………. Name of independent examiner ……… S J Neate Relevant professional qualification of independent examiner …………Fmaat retired Name of firm (where appropriate) ………N/A Address 23 Surrenden Lodge Surrenden Road Brighton ……………………………………………………………………………….. Post Code …………BN1 6QB Date ……24th January 2021

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Name of Circuit ……Brighton & Hove Methodist Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
• the accounts do not accord with the accounting records.

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