STOCKTON HEATH METHODIST CHURCH 1111 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31°, AUGUST 2021 Charity Number 1134148
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 3181 AUGUST 2021 CONTENTS PAGE Trustees Annual Report: Our purposes and adivities Achievements and performance Financial review Plans for fuiure periods Referen and administrative details Strurture, govemance arKI management Trustees, responsibilities relating to the financial statements Independent Examinerfs report to the Trustees Standard Form of Accounts: Church receipts and payments Summary of Churth Accounts and Intemal Organisations statement of Assets and Liabilities DeGlarations Notes to the Financial Statements 10
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 31st AUGUST 2021 The Trustees have pleasure in presenting their report and the financial statements of thè charity for the year ended 31st August 2021. Our purposes and activities The church adopted a vision and mission statement in January 2015. This states.. The mission of st(ktOn Heath Methodist Chuth is to make and nurtur? dispIeS of Jesus Christ and explore and build the Kingdom of God. Wo aim to become." A vibrant church to which all our Membe are pleased to belong and wheTr everyone feels able to contribute for the greater good of all. A church which is grong numerically and spintually in which the love of God is shown to all and ministry Is supportive, challenging and outward looking. Having agreed the above statement the Church Stewards and other groups Vre tasked with setting targets and obj'edives, which could then be measured. Our main activities include:
Holding acts of worship open to all to enable ordinary people to come to know the Lord Jesus-, Meeting together in fellowship,. and Providing space for and facilitating communty activities. We confimi that we have had regard to the Charity Commission's guidan on public benefit, and, specifically, the guidance relating to chartties for the advancement of religion. The Charity wishes to thank all those who volunteer their time to enable the Charity to cary OLrt its activiiies and look after its buildings. Achievements and perforniance Our church's activilies were still severely impacted by the restrictions which the Govemment needed to implement in March 2020 in order to reduce the spread of Covid-19. Atthough our church building reopened on the 6th of September 2020 there were restrictions in place. We closed again during Ihe month of November and opened during Advent. From the 9th January through to the end of March we were once again closed managing to open for Palm Sunday. During both periods of closure services continued to be zoomed . Our Communty Hall had very limited use, again with restrictions in place, and some organisations remained on Zoom. Our main achievements during the year were.. When our thurch building dosed for worship, we stsrted a Zoom Servi each Sunday moming which was attended not only by our ¢win members but members of other Circuit churches. V41hen we were able to open our building we continued Page 1
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 3151 AUGUST 2021 zooming our services for those members vtho still felt unable to attend in person. For those members not able to use Zoom we provided a weekly message from our Minister which was taken out to homes and put on our Church website. Our Minister also put short tslks on the Circuit You Tube channel. During Covid-19 restrictions. our Children's leaders have kept in regular touch with our young people and their families. Sunday Club stsrted to zoom in September 2020. initially starting with weekly meetings however these moved to fortnightly from October. The times they met varied according to the time of year, 4.30pm during the Winter months and then reverting to their original time of 10am from the Spring. They started to meet face to face from July 2021. Sunday Club still managed to hold their annual Carols by Candlelight service although the congregation was restricted to their families. During the year the children have produced decorations for our church windows A Lent Gourse was hèld on Zoom wtth a weekly reflection and spiritual conversation whiGh was well attended and stimulated lots of discussion. The weekly coffee moming on Zoom. started the previous year, continued and various online socials and qu¥zes have taken pla. Bible Studies have also taken pla on Zoom. The leaders of our Theatre Workshop (our young people's drama group) kept in touGh with their members but they Yre unable to meet physically. Our adult dramatic society continued to meet on Zoom for play readings and 'perfomied° at Christmas on zoom. In addition to our support of Methodist Connexional Funds, we continued our ongoing support for our nominated charities, 'Adive Hope" and an °All we Can (Methodist Relief and Development Fund). project. through our Charity Fund. We also support many other Gharities with donations given this year induding the Warrington Foodbank, Action for Children and Medicines sans Frontière We have continued to be involved with CARE UK - a local charity that helps refugees here and in Syria & Greece as well as local people needing help to set up home after prison or homelessness. Financial review Receipts and payments were in balan in the year, which compares with a surplus of £8,000 in the previous year. On our General Fund, Y had a deficit of £4,000 after transferring £1,500 into the Repairs Fund to cover cyclical resurfacing of our car park. This compares to a surplus of £8,000 in 2019120. The cumulative General Fund balan at 31 August 2021 was £42.000. Despite the continuing impart of the pandemic on church services, our collections held up very well due to the high incidence of offerings made by Bank Standing Order. However, there was further redLSCtion in lettings income of £4,000. Making a reduction of £9,000 over two years. At the end of the year, Y held £139,000 in Unrestricted Funds of which £33,000 is in the Memorial Fund and £68,000 in the Repairs Fund (See Note 2 to the Accounts for the purpose of these funds.). A further £78,000 of Unrestncted Funds is invested by TMCP in managed equrty and fixed interest fvnds. Page 2
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 3181 AUGUST 2021 There is in addition, a restricted Caprtal Resetve of £7,000 held in a cash fund with TMCP which can only be used for approved property schemes. and is ear-marked for use in completing our church redevelopment scheme. Princlpal Fundlng Resources The principal funding source of the Charity is voluntary offerings by our members. In addition, the church receives income from OLtside organisations {mainly not-for-profft) for use of its premises. Investmerrt Power5 Under Methodist standing Orders any moneys reiVed from the sale of property must be invested with TMCP. Other funds not immediately required are deposited with the Central Finano Board of the Meth¢>Jist Church. Reserves Policy The Charity requires reserves to ensure that it can cover timing differences between receipts and paymenls and to fund unexpected costs particularly in respect of its property. The Charity is planning to use its Capital Reserves to fund redevelopment works in its church building and the appointment of a family and children's worker. In addition, the Chartty has specific reserves to wver identified repair works to its property and the refurbishment of its organ. The Church Council considers that an appropriate level of General Reserve is between three and six months payments. which equates to £15.000 to £30,000. At 31 August 2021, we held £42.000. The excess will be used to fund a projerted budget deficrt of £15.000 in 2021122 caused by the expected reduction in income due to the Covid 19 pandemic. Our reserves policy is reviewed annually in the light of year end balances and ¢ommitments. Going Concem Basis The Trustees confinn that there is a reasonable expectation that the Charity will continue to receive offerings from its members and can therefore continue in operational existen for the foreseeable future. Accordingly. the going concem basis has been adopted in preparing the Charity's financial statements. Plans for future periods We plan to on putting our serVIS on Zoom for those who do not wish to attend in person because of the risks associated with Covid-19 or are housebound for other reasons. As a growth Church we have benefrted from a grant to enable us to increase our technical equipment and this will enable us to share our services wrthin the Circuit. We are seeking to complete the church redevelopment scheme with new windows, fumishings and upgraded technology. We propose to continue to build our links with our charty partners Active Hope and 'AII We Can. (Methodist Relief and Development Fund). In addition. we will continue to support other local Gharities such as CARE UK and Warrington Foodbank. as well as the Circuit Charity. Other plans indude: Page 3
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 31st AUGUST 2021 Planning for a period of change when the minister with pastoral charge for our church retires in August 2022, particularly as there is a possibility that the Circurt may be unsuccessful in the stationing process in which case there will be one less minister to cover 18 churches. Holding a Lent study course and continuing our veklY bible study group and house group using Zoom where we Gannot meet in person. Reference and administrative detsils stockton Heath Methodist Church Registered charity name Charlty registration number 1134148 Prlncipal Office Stockton Heath Methodist Church Heath Street Stockton Heath Warrington WA4 6LP Our trustees The Trustees as at 31 August 2021 were: Circuit Superintendent Minister (Ex-officio) Circuit Minister (Appted by c1Ult) Circuit Steward (Appointed by Circuit) Church Council Secretary Church Stewards Revd David Easton (Chainnan) Revd Linda Bishop Mr Alan Rogers Mr Alan Rogers Mrs Vivien Palmer (Senior) Mrs Ann Eggboro Mrs Catherine Ardem Mrs Barbara Maddock Mrs Fiona Morton Mr David Maki Mrs Karen Park Mr John Humbles Mrs Angela Huntley Mr John Stott Mr Richard Verrill Mr Geoff Clarf<e Mr Chris Ardem Miss Gillian Rigby Mrs Hazel Bradley Mrs Chris Park Mrs Margot Strong Miss Julia Whittield Church Treasurer Pastoral Secretary Property l Redevelopment Convenor Worship Consultation Convenor Mission and Vision Convenor Health & Safety Safeguarding Elected RepresentatNes (Appointed by General Church Meeting) EXFI where indicated, Trustees are apFK)lntI by the Council. The Trustees for Methojtst Churth Purposes ad as Cust(Mdian Trustees ts the Charty's proFety. Page 4
STOCKTON HEATH METHODIST CHURCH TRUSTEES ANNUAL REPORT YEAR ENDED 31¥t AUGUST 2021 Structure. governance and management Stockton Heath Methodist Church is part of the Sankey Valley Methodist Circuit and is governed by the Deed of Union 1932, Methodist Church Act 1932 and by the Methodist Church's Stsnding Order5. It is a registered charity. The decision making body for the Chanty (who are ils Trustees) is the Church Council which is made up of the Circuit Superintendent Minister. another Circuit Minister. a Circuit Steward. the Church Stewards and Church Treasurer, Pastoral Commtttee Secretary, representatives elected by the General Church Meeting. and others to ensure that all areas of church lrfe are adequately represented. The Church Council is responsible for setting the strategy for the Charity and monitoring its achievement. In addition, there are committees to take forward our work in spectfic areas - Worship. Pastoral. Property and Vision & Mission. Trustees responsibiliti68 relating to the financial statements The Charity's Trustees are responsible for preparing the Tnjstees Annual Report and the financial statements in accordan with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practi}. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charrly and of the incoming resources and application of resources of the charity forthat period. In preparing these financial statements. the trustees are required to-. select suitable accounting policies and then apply them consistenY', observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent", • state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the fjnancial statements., prepare the financial statements on the going COnM basis unless rt is inappropriate to presume that the chartty will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial posrtion of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008_ The Trustees are also responsible for safeguarding the assels of the charity and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Trustees.. Circuit Minister I Chair of Church Council Date: June 2022 Page 5
STOCKTON HEATH METHODIST CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STOCKTON HEATH METHODIST CHURCH YEAR ENDED 31st AUGUST 2021 I report on the accounts of the Charity for the year ended 31st August 2021 set out on pages 7-8and10-11. Respective responsibilities of trustees and independent examiner The Charity's Trustees are responsible for the preparation of the accounts and consider that an audit is not required for this year under sertion 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibilty to: examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5){b) of the 2011 Act- and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the Charity and a comparison of the accounts presented wtih those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees conceming any such matters. The proureS 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 viev/ and the report is limited to those matters set out in the statement. Independent examinerfs 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 accordan with seGtion 130 of the Charities Act 2011- and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. I havelhave not" obtained independent verification of all investments with the Trustees for Methodist Church Purposes ('TMCP") or held in other Trusts. Bank balances and Funds at the Central Finance Board of the Methodist Church ("CFB"}, vthich are individually in excess of £10,orK) (ten thousand pounds) at the balan sheet date. Qualthcation: FCMA (2) (3) Name.. Mr G Pegg Signed: Date.. Address.. Lymm. Cheshire Page 6
STOCKTON HEATH METHODIST CHURCH STANDARD FORM OF ACCOUNTS YEAR ENDED 31st AUGUST 2021 RECEIPTS AND PAYMENTS FOR YEAR Note Unrestricted Funds Restricted Funds Total Funds Previoug Year RECEIPTS Offerings and tax recovered Bank. CFB interest and investment income 40.159 40.159 40,721 1,199 1,199 2.006 Lettings Other receipts Tolal Receipts 9.659 9,6S9 14.581 65,598 16.034 6,893 65,654 3.532 11.049 54,549 11,049 PAYMENTS Circuit assessment 39.350 4.100 39,350 8,230 8.866 7.213 2,019 65.678 28,408 14,494 3,817 Donations 4,130 5.635 Repairs and maintenance Insurance and utilities 3,231 7.213 8.642 1,885 Other payments Total Payments 1.881 138 55.775 9.903 57.246 NET RECEIPTS I PAYMENTS Total fvnds brought forward {1,226) 1,146 (80) 8A08 140.126 15.350 155,476 147,068 SUB-TOTAL 138,900 16,496 155.396 155.476 Transfers between Funds TOTAL FUNDS AT END OF YEAR 138,91K) 16,496 155,396 155.476 Page 7
STOCKTON HEATH METHODIST CHURCH STANDARD FORM OF ACCOUNTS YEAR ENDED 31st AUGUST 2021 SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO CHURCH COUNCIL Recelpts Payments Net receipts I Payments Opening Balances Closing Balances Badminton Club Café 650 170 650 170 1,311 421 Dramatic Society Loving Hearts & Hands Sunday Club Special Fund Tots Time (2.621) 168) (2.621) 243 3,932 178 311 530 530 2,977 464 2,977 290 others Total Intemal Orgs. Funds Churth Accounts TOTAL CASH FUNDS HELO BY CHURCH {174) {2.8631 (65.678} {174} (2.5521 180) 8,901 155.476 6.349 155.396 65,598 164.377 161,745 65.909 168,541) (2,632) STATEMENT OF ASSETS AND LIABILITIES CASH FUNDS HELD As at 1 Sep. 20 As at 31 Aug. 21 Cash in Hand 42 HMRC Giftmd 4,991 31.471 110.016 8.438 HSBC- Current Account CFB- Deposit A¢¢ount TMCP - Trustees Interest Fund Sub Totsl- Church Accounts Funds held by Intemal Organisations TOTAL CASH FUNDS HELD BY CHURCH 38,073 108,843 8.438 155,476 8,901 155.396 6,349 164.377 161.745 OTHER ASss AND LIABILMES As at 1 Sep. 20 As at 31 Aug. 21 Investments {Note 4) Land and Buildings other Assets 69244 3h33.1)00 92.000 78.051 3,683.639 99,082 Loans & Other Liabilities Page 8
STOCKTON HEATH METHODIST CHURCH STANDARD FORM OF ACCOUNTS YEAR ENDED 31st AUGUST 2021 DECLARATIONS Church Treasurer I confim that I have prepared the accounts from the records of the Church and that they include all funds under the control of the Churth Council. Signature of Treasurer Date 29° January 2022 Name J D Humbles CPFA Presentation to Church Council for Approval I confirm that the accounts have been presented to the Stockton Heath Church Council on 14th February 2022 and were approved. Signature of Chair of Meeting Date 14th February 2022 Name of Chair of Meeting Revd David Easton Page 9
STOCKTON HEATH METHODIST CHURCH STANDARD FORM OF ACCOUNTS YEAR ENDED 31st AUGUST 2021 RESTRICTED FUNDS laxcluding investments) Balance Receipts Payments Transfers 14ep20 Balancè 31-Aug-21 Benevolence Fund Capital Reserve Charity Fund Defibrillator Fund Flower Fund Memorial Fund Special Collections Fund Tech Grant Total Restrlcted Funds 213 6,785 2.036 731 693 (130) 83 6,785 1.123 731 731 3,281 1,614 2.148 16,496 1,087 (2,000) (8) (283) (2,130) (5,352) 19,903) 1,328 2,416 7.500 11,049 15,350 ses of Restricted Funds: Benevolence Fund - This fund is maintsined for the relief of poverty and distress in accordance with Standing Order 651 of the Methodist Church. The source of the fund is a separate collection taken at the celebration of the sacrament of Holy Communion. Capltal Reserve - These monies relate to the balance of the sale of some land in 1975, the capital for which can only be used for major works to our property. The monies are being utilised to fund redevelopment of our Church building. Charity Fund - Monies raised by the church for extemal charitable purposes. Charities to be supported from the furKI are agreed by the Annual General Church Meeting. Defibrillator Fund- monies given to purchase a defibrillator. Flower Fund - This fund holds monies given for the purchase of flowers to decorate our church each Sunday which are then taken out to those who are unwell, housebound or bereaved. Memorial Fund - Monies given in memory where the donor has specified either how the money is to be used or that they wish to approve its proposed use. Special Collectlons Fund - This fund holds monies from retiring collections and other fund-raising activities. Most of the balance held at 31st August 2021 related to 'Aclive Hope , one of the charities with which our church is practiVelY working and will be used to support future events arranged by the chanty. Tech Grant- This fund holds monies received from the Circuii which must be spent on upgrading the Church's facilities for streaming its services. The funds held by our Internal Oryanisations are also Restrided Funds. Page 10
STOCKTON HEATH METHODIST CHURCH STANDARD FORM OF ACCOUNTS YEAR ENDED 318t AUGUST 2021 2 UNRESTRICTED FUNDS (excluding invesknents} Balanco Receipts Payments Transfers 1-Sep-20 Balance at 31-Aug-21 Deslgnated Funds: Capital Reserve Memorial Fund Music Fund Refreshments Repairs Fund (7.182) 31,534 387 2,830 66,960 94,529 45,597 140.126 (7.182) 32,796 263 2.895 68,460 97,232 41,668 138.900 1.262 (124) (25) 1.500 1.500 {1,500) General Fund Total Unrestricted Funds 1,352 (149) 53.197 (55,626) 54,$49 (55.775) Pur oses of Unrestricted Desi nated Funds". Capital Reserve- The negative balance at 31$1 August 2021 represents the costs of a Children and Families worker which will be funded from investments. (See Note 4). Memorial Fund - Money grven in memory vthere the donor has not specified how the money is to be spent. The fund is used for purchasing items of furniture and equipment. Music Fund- Monies transferred from the fomier choir account to be used for purchase of music. Refreshments - Monies from individuals and groups towards provision of fair-trade refreshments in the Church and Communty Hall. Repairs Fund - This fvnd is in respect of anticipated major repairs to the church slate roof, the refurbishment of the organ, resurfacing of the car park and various anticipated repairs to the church building. 3 TRANSFERS BETWEEN FUNDS The reasons for the transfers between funds was as follows: From Fund To Fund Reason Amount General Fund Repairs Fund Annual transfer towards anticipated cost of car park resurfacing £1,500 4 INVESTMENTS The Church's investrnents at 31 August 2021 of £78.051 are held by TMCP and relate to the sale of two cottages in 1999 and 2001 and is an Unrestricted Capital Reserve. Page11