## **Lincolnshire Methodist District Trustees Annual Report for the year ended 31[st] August 2020** ## **Objectives and Activities** The Lincolnshire Methodist District (the District) exists to serve the mission of the Methodist Church of Great Britain. The District comprises 128 local Methodist churches grouped into 10 circuits that are served by a ministerial team of some 28 ordained ministers plus a number of part time “active retired” ministers and lay workers. Activities during the year included supporting the work of the circuits through deployment of ministers, ministerial development, training of lay people, provision of retreats for all ministers and making grants to circuits and local churches in support of their mission and ministry. The District was led by a full time District Chair supported by a Personal Assistant, a Safeguarding Officer, Synod Secretary and District Officer. In addition, a large number of voluntary officers, including a District Steward, supported the work of the district. The District Synod met twice in the year to fulfil its governance and oversight responsibilities. As a registered charity, the District takes seriously its responsibilities to the Charity Commissioners and adheres to their guidance concerning public benefit in relation to charitable objectives. ## **2. Achievements and Performance** Given the emergence of the Covid 19 virus the year to which this report relates was a year of two halves with activities carried out after March 2020 largely moving on-line or being temporarily suspended. However much was achieved as detailed below. Work on determining the priorities for the District beyond 2020 was drawn together in the first half of the year. The new vision statement was due to be launched at the Synod planned for April 2020 however this event was postponed due to not being able to meet together face to face. The statement which was called “Faithful and True – Beyond 2020 Vision” outlined eight priorities. It was decided to further delay the launch as it was felt that the impact of the virus may change our priorities going forward. Despite national lockdown the following work has been carried out and achieved: - Equality, Diversity and Inclusion training on the topic of unconscious bias took place on line - Building work started on the Little Retreat at Lea in the Wolds and Trent Circuit; this is a joint project between church and district - An event raising awareness of Islamophobia was held in October. Guest speakers included the local Imam and a survivor from Kosovo. - Insight study meetings have taken place each month either face to face or over the internet. - Four tea parties were held to show support to retired ministers and their spouses. - Four new minsters were welcomed to the District in September and two others moved circuits within the District. - Advanced Safeguarding Training was delivered to approximately 175 people face to face in 7 separate sessions for ministers, lay people and local preachers & worship leaders. - Formal supervision for ministers was launched with Superintendent Ministers completing training and practicing their new skills. - Booklets containing prayers and readings for Advent 2019 and Lent 2020 were published for use in the circuits. - Young people and leaders from the district attended the national Methodist youth event “3 Generate” in November 2019. The District paid for the coach and for district hoodies for the young people. In the summer a 3 Generate working group was formed with the aim of getting young people to participate in 3 Generate 365 during the next year. - The work of the Agricultural Chaplain continued through provision of support to farmers and the agricultural community and strategic thinking. - Representatives of the Lincolnshire Rural Support Network, Lincolnshire Agricultural Society, Diocese of Lincoln and the District have continued to work on an initiative to secure funding to ensure the continuation of the Agricultural Chaplaincy beyond the next few years. - Two Representative Synods and one Presbyteral Synod took place with a variety of input from district officers and external speakers. These took place face to face in the first half of the year and then over the internet. - A retreat for ministers took place but the Superintendents’ retreat had to be cancelled due to Covid 19. - Grants for property, projects and personnel in churches or circuits were agreed by the District Resourcing Mission Group. - The Safeguarding Officer supported many individuals and churches with various safeguarding cases. - Four sessions on mental health and the impact of the Corona Virus were held. These proved helpful on an individual basis and provided ideas for support of members. - Two consultations were held on the topic of marriage and relationships in preparation for debates at Synod and Methodist Conference. Due to the virus the Synod and Conference debates were postponed to 2021. - A new voluntary district chaplain was appointed prior to the previous chaplain moving away. - Guidance for churches relating to how to respond during the pandemic was circulated - The district council spent time considering the impact of the corona virus on churches and circuits expressing concern about the potential permanent closure of churches and the financial stress that churches are experiencing. - Chaplaincy volunteers listened to patients face to face at GP surgeries prior to temporary enforced suspension of the service due to the pandemic. The Lincolnshire Community Healthcare Chaplaincy Executive took the opportunity to review all policies and procedures before launching a pilot telephone service in the summer. Training during the year included a two day course accredited Mental Health First Aid which was valued by all. - A new Wellbeing Policy was approved highlighting the need to care for our staff. - A part time Deacon started to support work with children and young people across the district. ## **2.1 Plans for future years** It was decided to progress with the development of “ _Faithful and True: Beyond 2020 vision_ ” building upon the various work detailed in this document. ## **3. Financial Review** During the year the District received total income of £211k (2018-2019: £216k) and dispersed £238k (2018-2019: £234k), resulting in a deficit of £27k (2018-2019 deficit of £18k). Total reserves carried forward are £338k (201819: £364k). It should be noted that the unrestricted reserves funded the purchase cost of the manse (£230k in 2011) and, as a result, the unrestricted readily available reserves total £65k (2018-2019: £95k) and restricted reserves total £42k (2018-2019:£39k) excluding the restricted District Advance Fund. The trustees of the District have every reason to believe that the District is a going concern, principally because Circuits continue to meet their assessments and the District has adequate reserves to cover any shortfall in anticipated income. There are no subsidiary undertakings. Trustees do not foresee any factors that will significantly affect the financial performance or position in the next few years however some circuits may struggle to meet their assessments due to the reduction in giving at church level as a result of Covid 19 and so this will be kept under review. The District continues to hold one freehold property which is the Chair’s Manse in Lincoln. The District has the following principal sources of funds: - Interest on funds invested - Levies on the Circuit Model Trust Funds of Circuits within the District - Distribution from the Connexional Priority Fund - Assessments on Circuits within the District. These sums are used to administer the District and to provide grants to Circuits, Churches and individuals in the District so that they may embark on or continue with projects that fulfil the mission of the District. ## **Methodist Ministers’ Pension Fund** Trustees are aware that the Methodist Ministers’ Pension Scheme is treated as a group defined benefit plan. The net defined benefit cost is recognised by the sponsoring entity, The Methodist Church in Great Britain, as there is no contractual agreement or stated policy for charging the net defined benefit cost to individual entities, such as the District. The District recognises a cost equal to its contributions payable for the period. Further details in respect of these pension arrangements are disclosed in the accounts of The Methodist Church in Great Britain. ## **3.1 Investment Policy and Performance** To comply with Methodist Standing Orders, monies for long term investment are lodged with the Trustees for Methodist Church Purposes (TMCP). TMCP acts as custodian trustee for all real estate held by Districts and for all large (over £20k) bequests and for the proceeds of sale of any property formerly owned by Districts. These sums are invested in unitised investments or held on deposit. The investment returns are close to tracking the movements in the FTSE100 index. The deposit income mirrors the deposit rates available elsewhere. The District Trustees’ investment policy is aligned with that of the Central Finance Board (CFB) and TMCP because these organisations take into consideration the social, environmental and ethical considerations, both negatively and positively in establishing investment policy. Short term deposits are lodged directly with the CFB and attract good rates of interest compared to the rest of the market. There are no bench marks for the expected returns at TMCP and CFB. It is the District’s policy to manage the cash and investment resources of the District so that a rate of return on investment – both by way of dividend and capital appreciation – is obtained at least as good as market rate considering the District’s low appetite for risk. The total return achieved on the invested funds of the District was between 0.5% and 1% for the year. ## **3.2 Reserves Policy** This Reserves policy relates to the funds operated by the Trustees of the Lincolnshire Methodist District (the District). A bank current account is operated for the District Expenses Fund, and money not immediately required is placed on deposit with the Central Finance Board of the Methodist Church (CFB). ## **UNRESTRICTED FUNDS** ## General (District Expenses) Fund This Fund receives income from Circuit assessments and bank interest and is used for general expenses of the District. The aim of the Trustees is to hold sufficient funds to cover at least two quarters expenditure, in case circuits fail to pay their contributions on time. Accordingly, the Trustees consider that the balance of £50,299 in hand at 31[st] August 2020 is adequate. ## District Advance Fund - Trust No.16017 This Fund is held with The Trustees for Methodist Church Purposes in its Trustee Interest Fund. The use of the Fund is regulated by Standing Order (SO) 963 of the Methodist Church, where its purposes are restricted to the support of personnel serving in the District or any of its circuits, for property schemes approved under SO 93 and where applicable SO 931, and for ecumenical work. The District has also decided that grants should only be given if the relevant scheme is shown to be for, or to assist, mission work and is in accordance with its vision statement. The Fund is administered on behalf of Synod by the District Resourcing Mission Group, and derives its income from an annual levy on Circuit Model Trust Funds within the District, an annual allocation from the Connexional Priority Fund and interest on funds held awaiting distribution. The aim is to hold sufficient reserves to cover grants already awarded for subsequent years in order to comply with “The Statement of Recommended Practice” relative thereto. At 31[st] August 2020 the balance in hand was £112,984, an excess of £1,159 over contingent liabilities for grants promised for future years of £111,825. ## **DESIGNATED FUNDS** ## Chair’s Manse Fund This fund, held on deposit with CFB, receives transfers from the General Fund and interest on the funds deposited and is designed to meet exceptional expenditure incurred on the Chair’s manse. No transfers were made into this fund during the year. This fund should be built up in order to be available for planned maintenance in coming years. ## Relocation Fund This fund, held on deposit with CFB, receives transfers from the General Fund and interest on the funds deposited and is designed to accumulate funds towards the future cost of relocating a new Chair. No transfer was made during the year. It is not considered appropriate to fix a reserve as the cost of the next relocation of a District Chair is unknown however the balance of £2,535 is considered adequate. ## Youth and Children’s Fund This fund is now closed following use of these funds during the year. ## District Officer Fund During the year £20,000 was transferred back to the general fund to meet general running costs. The balance of £12,674 as at 31[st] August 2020 is held on deposit with CFB and receives interest on the funds deposited. It is not considered necessary to fix a reserve. ## Training New Ministers This fund, held on deposit with CFB and receiving interest on the funds deposited, is be used for training new ministers. At 31[st] August 2020 the balance in hand was £172. It is not considered necessary to fix a reserve. ## **RESTRICTED FUNDS** ## District Benevolence Fund (Wellbeing) This fund, which receives interest on funds held on deposit with CFB, is used to support active and supernumerary ministers and widows at the discretion of the Chair of the District. Expenditure during the year related to benevolent care for active ministers and a lay person. It is not considered necessary to fix a reserve, as the balance of £2,029 at 31[st] August 2020 is considered sufficient for the next year. Circuits are to be asked to contribute to this fund in the future in order to support the ongoing wellbeing of ministers and lay officers. ## Youth and Children’s Bursary Fund The purpose of this fund, which receives interest on funds held on deposit with CFB, is to assist financially:- - a) individual leaders to attend courses or conferences which will have some direct benefit to them and to their work amongst children and young people; - b) individual young people to attend courses, conferences, or special youth events, but not including National Weekends; - c) or by the provision of other resources, new work amongst children and young people within the District, where little other support is available. It is not considered necessary to fix a reserve, as the balance of £6,977 at 31[st] August 2020 is considered sufficient for the foreseeable future. ## EDEV and DDE expenses This fund is now closed following use of these funds during the year. ## Agricultural Chaplaincy This fund is specifically for the work of the Agricultural Chaplaincy and is held within a specific District Central Finance Board deposit account. It is not considered necessary to fix a reserve as once the funds are spent there will be no reimbursement. ## Lincolnshire Community Healthcare Chaplaincy Funds within this reserve held with the Central Finance Board are used to fund the work of the Lincolnshire Community Healthcare Chaplaincy. Following a receipt of £20,000 and expenditure during the year the balance on hand at 31[st] August 2020 is £19,002 and it is not considered necessary to fix a reserve as once the funds are spent there will be no reimbursement. ## **Summary** We have considered the District Mission Policy and have decided that we have sufficient reserves in hand. Should our reserves fall below expectations we would firstly seek to reduce expenditure and, failing that, would seek to increase income from other sources to restore the reserves to an acceptable level. This Reserves Policy was adopted by the District Trustees on 15[th] October 2020 ## **3.3 Collaborative arrangements with connected charities** The District’s main source of funding was the assessments obtained from each Circuit within the District which are determined annually by the District by reference to offers made by each Circuit towards meeting the financial requirements of the District and this was used to defray the cost of administering the District. This sum amounted to £62,661 (2018-2019: £68,424). The District also obtained from each Circuit with a reserve, known as a Circuit Model Trust Fund (CMTF), a levy based on the size of the Circuit’s CMTF at the start of the Connexional year (1st September). In 2019-2020 this sum was £63,172 (2018-2019: £104,958) and was credited to the District Advance Fund. A Connexional contribution from the Connexional Advance and Priority Fund of £21k was also received into the District Advance Fund for distribution via grants. The District holds no funds as custodian trustee **.** It does, however, receive each quarter from Circuits within the District the Circuits’ contributions to the Methodist Church Fund (MCF). These sums are collected as agent for the MCF and are passed to the MCF later in the same quarter. Funds received by the District as agent are not recognised as income or as an asset in the financial statements because the funds are not within its control. No fee is earned in respect of this agency arrangement and the District incurs no cost through this arrangement. ## **4. Trustees Responsibilities** For each financial year ending on 31 August the Trustees are required to prepare financial statements that give a true and fair view of the District’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees have: - selected suitable accounting policies and applied them consistently using the accruals method - made judgements and estimates that are reasonable and prudent - followed applicable accounting standards including the FRSSE - prepared the financial statements on the going concern basis - prepared accounts to comply with the Charities SORP 2015 The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the District and which enable them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the District and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the District’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **4.1 Risk** The District is largely risk averse, but, especially in making grants to entities embarking on new and imaginative initiatives, the District is prepared to underwrite considered risks. The Risk Register wasn’t reviewed during the year 2019-2020 so this will be brought to a forthcoming meeting. ## **5. Structure, Governance and Management** The District is an unincorporated association and is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church and was registered with the Charity Commissioners on 9th February 2010. ## **5.1 Structure** Circuits are the coordinating charities for local groups of Churches; Circuits pay the stipends of the ministers and employ lay staff to serve the Churches in the Circuit; most decisions are made at or ratified by the half yearly Circuit Meeting. A District is the coordinating charity for a group of contiguous Circuits and makes its decisions at the half yearly Synods. The Methodist Conference meets once each year as the governing body for all Methodist Churches. 1. Overall control rests with the Methodist Conference. 2. The Connexional Office implements decisions made by Conference and is also responsible for the stationing of presbyters and deacons (collectively known as ministers) in individual Circuits within the District. 3. Connexional decisions are passed to the Chair of the District and the appropriate officers of the District for implementation. 4. The District looks to the circuits for implementation of district policy and Connexional initiatives with authority delegated to the Circuit Meeting for certain matters. 5. The Circuit Meeting looks to Church Councils for local implementation by the presbyter, the Church Stewards, and other officers, and authority is delegated to Church Councils as Managing Trustees. ## **5.2 Purpose of the District** The District is an expression, over a wider geographical area than any Circuit, of the Connexional character of the Church. The purposes of the Methodist Church are and shall be deemed to have been since the date of the union the advancement of: - the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church, and - any charitable purposes for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church, and - any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church, and - any purpose for the time being of any charity being a charity subsidiary or ancillary of the Methodist Church. - The primary purpose of this District is to advance the mission of the Church in Lincolnshire: - By providing support for circuits in matters of mission, administration or ministry - By offering to Circuits resources of finance (grants), personnel and expertise - By facilitating District-wide initiatives, events, worship and training opportunities. ## **5.3 Governance** The District operates within a statutory framework of regulation and seeks to ensure that it follows Methodist Standing Orders. It relies on the Connexional Office at 25 Marylebone Road, London NW1 5JR to provide guidance on changes that could affect the District. The members of the district policy committee (known in this District as District Council) are appointed as trustees annually by a vote of the Synod for a continuous term not normally exceeding six years. The Chair of District is ex-officio Chair of the District Council. Nominations to fill vacant positions are brought to Synod for approval. Trustees may be either ministers or lay people attending churches in the area covered by the District. Safer Recruitment procedures are followed for new trustees. The District Council normally meets four times a year and deals with routine and exceptional matters. Its remit includes the oversight of the work of the District Resourcing Mission Group, finance, property, safeguarding, authorisations to preside at communion, extensions to local preacher training, sabbaticals, manses, lay employment, district youth and children’s work and appointments. It also links with the East Central Region of the Methodist Church Learning Network. ## **5.4 Responsibility of the District Council** The responsibility of the District Council is: 1. to formulate and promote policies which will advance the mission of the Church in the Circuits and Local Churches and, in particular, to supervise the use of resources of personnel, property and finance and to assist Local Churches and Circuits having exceptional problems 2. to encourage inter-Circuit and ecumenical co-operation 3. to act in an executive capacity in matters remitted to the Council by the Synod 4. to keep within its purview all District concerns not dealt with elsewhere 5. to contribute and respond, as the case may be, to the development of Connexional policies as reflected in the work of the Conference and the Methodist Council, and to carry out its other responsibilities with any such development in mind 6. to be aware that the stipend of the Chair of the District is set by the Methodist Conference with all expenses met by the District 7. constantly to be aware of the public benefit guidance issued by the Charity Commission ## **6. Reference and Administrative Details** ## **6.1 Name of the Charity** Lincolnshire Methodist District ## **6.2 Charity Registration Number** 1134228, Registered in England and Wales ## **6.3 Principal Office** Methodist District Office Office 6, 72a Newark Road Lincoln LN5 8PY ## **6.4 Chair of the District** Rev Bruce D Thompson ## **6.5 Secretary of the Synod** Mrs Sue Brumpton ## **6.6 Assistant Secretary of the Synod (Presbyteral)** Rev Angela Long ## **6.7 Acting District Treasurer** Mr Richard Wills ## **6.8 Chair’s PA and District Officer** Mrs Alison Godfrey ## **6.9 Independent Examiner** Mrs Lucy Brown, Capella Bookkeeping Ltd ## **6.10 Names of Trustees** The following served as trustees throughout part or all of the year 2019-2020 or were trustees at the time of this report being approved: Rev Bruce Thompson (Chair) Mrs Sue Brumpton Rev Louise Carr Rev Paul Cockburn Rev Helen Hooley Rev Angela Long Mrs Sally-Ann Robinson Rev Mark Sherman (appointed 1.9.2020) Rev Alan Swann Rev Susan Wilkins Mr Richard Wills **6.11 Bankers** CAF Bank Ltd Central Finance Board of the Methodist Church 25 Kings Hill Avenue 9 Bonhill Street Kings Hill London West Malling EC2A 4PE Kent ME19 4JQ ## **6.12 Investment Managers and Custodian Trustees** Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ ## **Approvals** The Trustees’ Report and the Financial Statements were approved by the District Council on 7[th] December 2020 and will be reported to the Synod on 17[th] April 2021. Signed on behalf of the District Council, as authorised _Signature on original signature on original_ Rev Bruce Thompson Mr Richard Wills District Chair District Trustee Date _7[th] December 2020_ Date: _7[th] December 2020_ **District Accruals Accounts 2019-20** ## **THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2020** **LINCOLNSHIRE District District no 17 Registered Charity - Registration number 1134228 District Chairs Rev. Bruce Thompson - Chair Rev Louise Carr - Assistant Chair Rev Paul Cockburn - Assistant Chair Synod Secretary Mrs. Susan Brumpton Treasurer** Name of District District No **17** **LINCOLNSHIRE** ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2020** |**Notes to**
**the**
**accounts**
**Income from**
1 Donations and legacies
2 Connexional Advance & Priority Fund
3 Income from investments
**Income from charitable activities**
4 Assessments on circuits
2
5 From Circuit Model Trust Funds
6 Contribution to the cost of the Chair
3
7 Other charitable activities
8 Income from other trading activities
9 Other income
17
**Total income**
**Expenditure**
9 Grants and donations
5
10 Salaries and associated costs
6
11 Cost of the Chair
3
12 Property Maintenance
7
13 Office expenses
8
14 Synods, committees, Conference
9
15 Training
16 Professional fees
17 Other outgoings
10
**Total expenditure**
**Net income/(expenditure) before**
**gains and losses on investments**
18 Net gains/(losses) on investments
**Net income/(expenditure)**
19 Transfers between funds
20 Other gains/(losses)
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|
**General Fund**
**(Unrestricted)**
**District**
**Advance Fund**
**(Unrestricted)**
**Designated**
**Funds**
**(unrestricted)**
**Restricted**
**Funds**
**Total**
**2019-20**
£
£
£
£
£
**0**
21,077
**21,077**
453
1,346
240
266
**2,305**
62,661
**62,661**
63,172
20,000
**83,172**
41,962
**41,962**
**0**
**0**
**0**
**105,076**
**85,595**
**240**
**20,266**
**211,176**
3,182
56,890
976
3,500
**64,548**
48,031
**48,031**
46,930
**46,930**
14,446
**14,446**
34,827
256
**35,083**
7,781
**7,781**
7,232
3,148
**10,380**
4,194
**4,194**
6,661
**6,661**
**166,623**
**57,146**
**976**
**13,309**
**238,053**
**-61,547**
**28,449**
**-736**
**6,957**
**-26,877**
**0**
**-61,547**
**28,449**
**-736**
**6,957**
**-26,877**
51,931
-28,000
-20,000
-3,931
**0**
**0**
**-9,616**
**449**
**-20,736**
**3,026**
**-26,877**
289,043
709
36,130
38,535
**364,418**
**279,427**
**1,158**
**15,395**
**41,562**
**337,541**| |---|---| Name of District District No **17** **LINCOLNSHIRE** ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2019** |**Notes to**
**the**
**accounts**
**Income from**
1 Donations and legacies
2 Connexional Advance & Property Fund
3 Income from investments
**Income from charitable activities**
4 Assessments on circuits
2
5 From Circuit Model Trust Funds
6 Contribution to the cost of the Chair
3
7 Other charitable activities
8 Income from other trading activities
9 Other income
**Total income**
**Expenditure**
9 Grants and donations
5
10 Salaries and associated costs
6
11 Cost of the Chair
3
12 Property Maintenance
7
13 Office expenses
8
14 Synods, committees, Conference
9
15 Training
16 Professional fees
17 Other outgoings
10
**Total expenditure**
**Net income/(expenditure) before**
**gains and losses on investments**
18 Net gains/(losses) on investments
**Net income/(expenditure)**
19 Transfers between funds
20 Other gains/(losses)
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|
**General Fund**
**(Unrestricted)**
**District**
**Advance Fund**
**(Unrestricted)**
**Designated**
**Funds**
**(unrestricted)**
**Restricted**
**Funds**
**Total**
**2018-19**
£
£
£
£
£
0
0
0
0
**0**
0
0
0
0
**0**
740
1,492
233
73
**2,539**
68,424
0
0
0
**68,424**
0
104,958
0
0
**104,958**
39,918
0
0
0
**39,918**
0
0
0
0
**0**
0
0
0
0
**0**
0
0
0
0
**0**
**109,082**
**106,450**
**233**
**73**
**215,839**
2,638
53,875
3,771
712
**60,997**
45,863
0
0
0
**45,863**
46,351
0
0
0
**46,351**
23,304
0
0
0
**23,304**
36,458
260
0
0
**36,718**
7,280
0
0
0
**7,280**
7,067
0
0
0
**7,067**
0
0
0
0
**0**
0
0
0
6,553
**6,553**
**168,961**
**54,136**
**3,771**
**7,265**
**234,133**
**-59,879**
**52,314**
**-3,538**
**-7,192**
**-18,294**
**0**
**-59,879**
**52,314**
**-3,538**
**-7,192**
**-18,294**
49,260
-55,000
5,740
0
**0**
**0**
**-10,619**
**-2,686**
**2,202**
**-7,192**
**-18,294**
299,662
3,395
33,928
45,727
**382,712**
**289,043**
**709**
**36,130**
**38,535**
**364,418**| |---|---| Name of District District No **17** ## **LINCOLNSHIRE** ## **Balance Sheet as at 31 August 2020** **----- Start of picture text -----**
General Fund District Designated Restricted Totals 2020
(Unrestricted) Advance Fund Funds Funds
Notes to the (Unrestricted) (Unrestricted)
Accounts £ £ £ £ £
Fixed Assets
Tangible fixed assets 11 230,360 230,360
Investment properties 0
Investments 0
Total fixed assets 230,360 0 0 0 230,360
Current Assets
Debtors 12 7,218 7,218
Loans by the District 0
Trustee Investment Fund with TMCP 13 112,984 112,984
Central Finance Board Deposits 14 47,637 15,395 41,562 104,594
Cash at Bank and in hand 14 2,662 2,662
Total current assets 57,517 112,984 15,395 41,562 227,457
Current liabilities
Creditors (due in under 1 year) 15 8,450 8,450
Grants payable in 2020-21 111,825 111,825
Total current liabilities 8,450 111,825 0 0 120,275
Net current assets/liabilities 49,067 1,158 15,395 41,562 107,182
Total assets less current liabilities 279,427 1,158 15,395 41,562 337,542
Long term liabilities
(due after more than one year)
Grants payable after 2020-21 0
Loans to the District 0
0
Net assets 279,427 1,158 15,395 41,562 337,542
Funds of the District
General Fund (Unrestricted) 16 279,427 279,427
District Advance Fund (Unrestricted) 1,158 1,158
Designated Funds (Unrestricted) 16 15,395 15,395
Total Unrestricted Funds 295,980
Restricted Funds 17 41,562 41,562
Total Funds 279,427 1,158 15,395 41,562 337,542
0 0 0 0 0
Signed
**----- End of picture text -----**
District Treasurer Name of District District No **17** ## **LINCOLNSHIRE** ## **Balance Sheet as at 31 August 2019** **----- Start of picture text -----**
General Fund District Designated Restricted Totals 2019
(Unrestricted) Advance Fund Funds Funds
Notes to the (Unrestricted) (Unrestricted)
Accounts £ £ £ £ £
Fixed Assets
Tangible fixed assets 11 230,360 230,360
Investment properties 0 0
Investments 0 0 0 0 0
Total fixed assets 230,360 0 0 0 230,360
Current Assets
Debtors 12 3,477 0 0 0 3,477
Loans by the District 0
Trustee Investment Fund with TMCP 13 0 128,290 0 0 128,290
Central Finance Board Deposits 14 62,068 0 36,130 38,536 136,733
Cash at Bank and in hand 14 713 0 0 0 713
Total current assets 66,257 128,290 36,130 38,536 269,213
Current liabilities
Creditors (due in under 1 year) 15 7,574 0 0 0 7,574
Grants payable in 2019-20 0 77,580 0 0 77,580
Total current liabilities 7,574 77,580 0 0 85,155
Net current assets/liabilities 58,683 50,710 36,130 38,536 184,058
Total assets less current liabilities 289,043 50,710 36,130 38,536 414,418
Long term liabilities
(due after more than one year)
Grants payable after 2019-20 50,000 50,000
Loans to the District 0
0
Net assets 289,043 710 36,130 38,536 364,418
Funds of the District
General Fund (Unrestricted) 16 289,043 289,043
District Advance Fund (Unrestricted) 710 710
Designated Funds (Unrestricted) 16 36,130 36,130
Total Unrestricted Funds 325,882
Restricted Funds 17 38,536 38,536
Total Funds 289,043 710 36,130 38,536 364,418
**----- End of picture text -----**
Signed District Treasurer **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **1 Accounting framework and accounting policies i Accounting framework** The financial statements have been prepared under the Charities Act 2011 in accordance with the 2019 version of _Accounting and Reporting by Charities: Statement of Recommended Practice (SORP)_ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019) – (the Charities SORP (FRS 102). ## **ii Public benefit entity** The Lincolnshire District (hereinafter referred to as "District") meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below. **iii Basis** These accounts have been prepared on the basis of historical cost on the accruals basis to show a true and fair view of the District’s financial position and activities. **iv Content** The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound. **v Going concern** Based on the monetary assets and human resources available at 31 August 2020, the trustees believe that the District is a going concern. ## **vi FRS102 SORP2019** These accounts are compliant with FRS102 and with the FRS102 SORP 2019. **vii Consolidation** The District oversees the work of ministers and lay workers in Churches and Circuits within the District but does not have control over those Churches or Circuits, ministers or lay workers except in extreme circumstances, none of which were applicable. For this reason, the financial statements of the Churches and Circuits within the District are not consolidated into these financial statements. **viii Income recognition** Income is brought into account when it is more likely than not that the economic benefit of the income will accrue to the District. No attempt is made to measure the value of services donated by volunteers. Details of how the contribution to the cost of the Chair of District has been determined appears in Note 3. A similar figure appears in the Expenditure section of the SOFA. Individual amounts categorised as _Other income_ in the SOFA will be shown separately if they are considered material. The District acts as agent in three matters: 1. the collection of quarterly assessments from circuits which are paid to the Methodist Church Fund (MCF) 2. the payment of expenses of delegates from the District to the Methodist Conference 3. the collection taken at the spring synod on behalf of the Methodist Minsters’ Children’s Relief Fund In all these matters the transactions are not reflected in the SOFA because there is no obligation on the District to make up any shortfall in assessments from Circuits. Sums received as Circuit assessments cannot be recognised as income in the District as they are the income of the MCF. In accordance with the Charities SORP, the time of volunteers is not recognised. ## **ix Expenditure** This is recognised when a 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 District to pay out resources. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ **x Grants** Grants are recognised in full when the award is made once the District accepts that there is a legal or constructive obligation to make the payment and that such payment is probable. **xi VAT** Since the District is not VAT registered, all input VAT is charged with the expenses to which it refers. **xii Tangible fixed assets** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown in the accounts at cost in 2011, of which the land component is deemed to be £90,000. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse building (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its cost to date. The property has been reviewed for impairment. **xiii Debtors and creditors; bank and cash** Debtors are stated at the amounts owed to the District or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or amount advanced to the District. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values. **xiv Methodist Church Fund (MCF)** The District acts as agent for the MCF by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts. **xv Manse costs** The District is required to provide accommodation for the Chair of District and his family. The District bears the cost of repairs, maintenance, building insurance, Council Tax and water charges. These costs are not shown separately as benefits-in-kind for the Chair as HMRC does not seek to tax these receipts in the hands of the Chair. In addition, since February 2017, the District has made a contribution towards the cost of the Manse occupied by the part-time Chaplain, which is provided by the Circuit with which the appointment is shared. ## **2 Assessment on Circuits** All Circuits (see list given below in this note) paid their assessments to the District and to the MCF during the year. An assessment on Circuits is determined annually by the District by reference to offers made by each Circuit towards The District is made up of the following Circuits: Circuit No Circuit Name 17/1 Epworth and Scunthorpe 17/2 Lincoln 17/4 Mid Lincolnshire 17/5 Grimsby and Cleethorpes 17/6 East Lincolnshire 17/7 Wolds and Trent 17/11 Barton and Brigg 17/12 Sleaford 17/15 South Holland 17/22 Boston ## **Contribution to Methodist Church Fund (MCF)** In addition to the assessments on the Circuits to help defray the costs of running the District, the District acted as agent for the MCF which levied assessments on the Circuits in this District totalling £282,328 (2018-19: £288,704) all of which were collected and paid over to the MCF in the year. No balance was held at the end of the year; no fee is received for this service which is performed at nearly nil cost to the District. These sums collected for and remitted to the MCF do not appear elsewhere in these financial statements. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **3 Cost of Chair and trustees** The Chair of District chairs meetings of the District Council (DC). The members of the DC are the trustees of the District. The stipend, employer’s NIC and employer’s pension contributions of the Chair of District are paid by the Methodist Connexion. The Chair’s other costs are met mostly by the District. **----- Start of picture text -----**
2019-20 2018-19
£ £
Stipend to Chair 31,905 30,371
Employer's National Insurance Contribution 3,191 3,011
Employer's pension contribution to the defined benefit scheme 6,866 6,536
Cash cost paid by the Connexion (see, SOFA, line 6) 41,962 39,918
Chair's expenses 4,968 6,433
Total cost 46,930 46,351
**----- End of picture text -----**
Since the stipend-related costs above ( _i.e.,_ £41,962; 2018-19 £39,918) are borne by the Connexion, they appear both in the Income of the District (see SOFA line 6) and the Expenditure of the District (see SOFA line 11). It should be noted that the Chair is required to occupy the District manse. The manse is provided by the District and the District maintains the property. The costs of maintaining the manse for the year were £5,082 (2018-19 £14,155) - see Note 7 below. The Chair of District is the sole paid key management person but is supported by members of the DC. No accrual is made for the Chair’s entitlement to a sabbatical as his functions are undertaken by the Assistant Chairs at minimal extra cost to the District. ## **Payment to Trustees** It is District policy to offer to reimburse members of the District Council (DC) and others involved in the administration of District affairs for expenditure properly incurred in carrying out their duties. The Chair of District undertakes the primary executive role within the District. Apart from the Chair of District and the lay Secretary of Synod, no member of the DC was in receipt of any payment for work undertaken on behalf of the District, although certain travelling and administration costs were reimbursed whenever this was requested. Other than the lay Secretary of Synod, none of the trustees is an employee of the District. Travel expenses have been reimbursed to 4 (2018-19: 6) trustees (members of the DC) who, in aggregate, have received the cost of travel incurred ## **4 Other income** The District does not undertake fundraising. ## **5 Grants, donations and related Support costs** Grants and donations totalling £92,548 were made during the year (2018-19: £115,997) as shown below: |Unrestricted:
- From General Fund
- From Youth Activities Fund
- From DAF
- To Ecumenical and New Communities
**_Sub total_**
Restricted:
- From Benevolence Fund
- From Agricultural Chaplaincy Fund
**_Sub total_**
**Total**|2019-20
2018-19
£
£
1,157
-
976
3,771
84,890
108,875
2,025
2,638
**89,048**
**115,285**
1,500
712
2,000
**_3,500_**
**_712_**
**92,548**
**115,997**| |---|---| Details of grants paid by the District during the year were reported to the District Council. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **5 Grants, donations and related Support costs (cont'd…..)** _**Expenditure on charitable activities through the District Advance Fund**_ This fund receives formulaically determined contributions from the Circuit Model Trust Funds held by Circuits within the District and, from time to time, a grant from the Connexional Priority Fund and redistributes the monies to grantees in the District through relevant grants as assessed by the District Resourcing Mission Group. During the year the following grants were awarded: **----- Start of picture text -----**
2019-20
Given to Amount in £ Analysis of amounts Amount in £
given by type of work
Churches 34,834 Projects 34,834
Circuits 11,500 Ministry 11,500
.................. General 38,556
Institutions 46,334
Individuals
Sub total 46,334
Ecumenical 1,250
District 37,306
Total 84,890 84,890
2018-19
Given to Amount in £ Analysis of amounts Amount in £
given by type of work
Churches 14,200 Projects 26,700
Circuits 24,000 Ministry 24,000
.................. General 58,175
Institutions 38,200
Individuals
Sub total 38,200
Ecumenical 27,750
District 42,925
Total 108,875 108,875
**----- End of picture text -----**
The income of the fund was £85,338 (2018-19: £106,190) (net of costs) during the year, some £15,307 (2018-19: £1,743) short of the total paid out in grants in the year, £100,645 (2018-19: £107,933). This shortfall was drawn from reserves. A full list of the recipients of Grants will be presented to the April Synod. The Resourcing Mission Group is aware that grant applications must demonstrate public benefit. ## **6 Salaries and associated costs** Gross salaries paid to 3 (2018-19 3) part time employees were as follows: |Total weekly contractual hours of 3 (2018-19: 3) part time employees
**Total cost for 3 (2018-19: 3) part time employees**
Gross pay
Employer's National Insurance contribution
Employer's pension contribution to defined contribution scheme|2019-20
2018-19
£
£
39,416
38,037
3,271
3,074
5,344
4,752
**48,031**
**45,863**
64
64| |---|---| No employees received employee benefits that totalled more than £60,000. There is no accrual for holiday pay as it is immaterial. All employees are paid at or above the Living Wage. One of the part time employees was engaged as Secretary to Synod, another provided secretarial and administrative assistance to the District and to the Chair and acted as District Officer and the third is a Chaplain, whose ministerial appointment is shared with one of the Circuits. ## **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **6 Salaries and associated costs (cont'd……..) Pensions** Most ordained presbyters and deacons are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist ministers (which term includes presbyters and deacons) are not employees of the Church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms ‘employer’ and ‘employee’ are used as they would be in an employing body. On the other hand lay employees are contractually employees. One of the part time employees was given, and turned down, the opportunity to join a defined contribution workplace pension scheme to which the District and the employee would contribute. The other part-time employee is a member of that scheme. The Chaplain is a member of the Methodist Ministers' Pension Scheme. The Connexion accounts for both the MMPS and the Pension and Assurance Scheme for Lay Employees of the Methodist Church (PASLEMC) and shows the figures in the annual Methodist Church in Great Britain accounts. The MMPS is in deficit but a plan for removal of the deficit has been proposed and is being implemented. Details of the deficits on these schemes can be found in the Annual Report and Accounts of The Methodist Church at www.methodist.org.uk . ## **7 Property costs** |
Contribution to Chaplains's manse
District office, rent and services
Chair's manse
**Total**|2019-20
2018-19
£
£
1,623
1,529
7,740
7,620
5,082
14,155
**14,446**
**23,304**| |---|---| ## **8 Office expenses** |Telephone
Insurance
Safeguarding
Publicity
Computers and support
Other
Other - Designated Funds
Printing, postage and stationery
**Total charged to General Fund**
TMCP charges - District Advance Fund
**Total**|2019-20
2018-19
£
£
1,419
1,138
296
260
244
175
29,922
30,316
-
184
2,284
2,910
661
1,474
**34,827**
**36,458**
-
256
260
**35,083**
**36,718**| |---|---| None of the remaining individual amounts (aggregated as 'Other' above) is considered material and therefore none is listed separately. ## **9 Synods, Committees, Conference** |Conference
Committees
Agricultural Chaplain
expenses, including
travel
Synods
Other
**Total**|2019-20
2018-19
£
£
1,181
997
81
3,038
4,485
3,562
1,717
-
**7,781**
**7,280**| |---|---| None of the remaining individual amounts (aggregated as 'Other' above) is considered material and therefore none is listed separately. ## **10 Other outgoings** |**Total**
Provision for bad debts
Sundry outgoings
Paid from EDEV and LCHC grants|2019-20
2018-19
£
£
**-**
**-**
6,661
6,553
**6,661**
**6,553**| |---|---| None of the remaining individual amounts (aggregated as 'Sundry outgoings' above) is considered material and therefore none is listed separately. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **11 Manse and other property** The value of the District manse is greater than its historical cost in 2011 shown in the accounts. There is no depreciation on the manse as the Trustees believe that the current residual market value of the building is greater than the carrying Land Buildings Total £ £ £ **Cost or valuation** Balance brought forward at 1 September, at cost 90,000 140,360 230,360 Additions in the year Revaluations in the year _Less:_ Disposals in the year Transfers between categories **Balance carried forward at 90,000 140,360 230,360** ## **12 Debtors and prepayments** All sums shown as Debtors at 31 Aug 2019 were received during the current year. All sums paid in advance at 31 Aug 2019 were for activities (principally deposits for training courses) that have been held during 2019-20. ## Debtors were made up as follows: **----- Start of picture text -----**
2019-20 2018-19
£ £
Trade debtors
Circuit assessments received late
Sundry outgoings
- -
Prepayments and accrued income
7,218 3,477
Payments in advance
7,218 3,477
Other debtors
- -
7,218 3,477
Total (net)
**----- End of picture text -----**
## **13 Trustees for Methodist Church Purposes (TMCP)** The funds that support the District Advance Fund are held by TMCP in Trustees Interest Funds, which is a cash deposit fund on which interest is credited to the account each month. TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference. ## **14 Central Finance Board (CFB) and cash at bank** The District has one current account at CAF Bank Ltd., an authorised institution. The sums held in that account are immediately available. In addition the District has 10 (2018-19: 8) deposit accounts at CFB, a common deposit fund. These accounts are one General Fund, 5 (2018-19: 5) Designated Funds and 4(2018-19: 2) Restricted Funds. Interest is earned on these accounts and credited monthly; the sums deposited can be withdrawn without notice and without loss of interest. These sums are viewed as being liquid. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **15 Creditors and accrued expenses** |Accrued at 1st Sep
2019
Paid this year
£
£
Expenses
-
Unpaid Invoices
12 12
Subscriptions
-
Other
3,686 3,686
Accruals
-
Employers NIC
3,264
PAYE and pension
612 612
**Total staff costs**
**7,574**
**4,310**
**Maturity analysis of basic financial instruments**
PAYE, NI and Pensions contributions
Accountancy fees
_Total accruals_
**Total of creditors and accrued expenses**
Unpaid invoices
Subscriptions
Other - £nil (2019: £3,686) deposits received in advance
_Total creditors_
**Accruals:**
**Creditors:**
Expenses reimbursement|2019-20
2018-19
£
£
-
4,305
12
-
-
3,686
_4,305_
_3,698_
3,545
3,876
600
-
_4,145_
_3,876_
**8,450**
**7,574**
Accruals made this
year
Accrued at the end of 31 Aug
2020
£
£
4,305 4,305
- -
600 600
136 3,400
145 145
**5,186**
**8,450**| |---|---| With the exception of Employers NIC, all sums accrued at 31 Aug 2019 were paid during the year to 31 Aug 2020 but it is expected that all sums accrued at 31 Aug 2020 will be paid during the year to 31 Aug 2021. ## **16 Unrestricted Funds** ## **16.1 General Fund** ## **Balance of £279,427 at 31 Aug 2020 (2019: £289,043)** The purpose of the fund is for use at the discretion of the trustees in the furtherance of the general objectives of the District and which have not been designated for other purposes. About 82% of this fund is held as a freehold property, the District manse for the Chair of District. During the year £2,025 (2018-19: £2,638) was paid out as grants and ## **16.2 Other Designated Funds** ## **Balance of £15,395 at 31 Aug 2020 (2019: £36,130)** These funds are to serve specific purposes but are not restricted by any document or deed to that purpose alone. These funds comprise: The Manse Fund - balance £14 (2019: £14) - is available to meet major repairs and renovations to the District manse. Due to significant expenditure on the Manse last year, the Funds previously set aside were transferred back to the General Fund The Chair's Removal Costs Fund - balance £2,535 (2019: £2,517) - is accumulating funds to meet the future removal costs on a change in Chair of District. The Youth Activities Fund - balance £nil (2019: £975) - is available to finance District events for children, young people and those working with children and young people and attendance at National Methodist Church events for young people. This fund is now closed. The District Office Fund - balance £12,674 (2019: £32,453) - is available to meet unexpected costs of the District Office and the District Officer or such other costs as the DC may decide. **THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 AUGUST 2020**_ ## **17 Restricted Funds** ## **Balance of £41,562 at 31 Aug 2020 (2019: £38,535)** The Benevolence Fund – balance £2,029 (2019: £3,710) - provides financial support to active and supernumerary ministers in the District at the discretion of the Chair of District. The Youth and Children's Bursary Fund – balance £6,977 (2019: £6,928) - is used to assist financially: 1. individual leaders to attend courses or conferences which will have some direct benefit to them and to their work amongst children and young people, 2. individual young people to attend courses, conferences or special youth events but not including National Weekends, and 3. by the provision of other resources, new work amongst children and young people within the District, where little other support is available. EDEV Grant and DDE Expenses - balance £nil (2019: £443) - is used to Extend Discipleship and Explore Vocation. This fund is now closed. Agricultural Chaplaincy - balance £13,554 (2019: £19,000) - is earmarked to support the work of the Agricultural Chaplain. ## **18 Connected organisations and related parties** All of the District trustees are members of one or another Church and Circuit within the District and may be trustees in their Churches and/or Circuits. Connected organisations include the Methodist Connexion, Circuits and Churches within the District, other Methodist Districts in Great Britain, the Methodist Ministers’ Children’s Relief Association, CFB and TMCP. All of these entities have their own trustees or directors and autonomous administration such that the District has no significant influence over any of them, nor they over the District. They are, therefore, not considered related parties. **----- Start of picture text -----**
Name of Connected Organisations Receipts Payments Adjustments
£ £ £
From Circuits within the Lincolnshire District -
To Methodist Church Fund 282,328 282,328
Grant from Connexional Priority Fund 21,077
From Circuits within the Lincolnshire District
(Levy on Circuit Model Trust Funds) 63,172
From Circuits within the Lincolnshire District
(for District Expenses Fund) 62,661
From Circuits within the Lincolnshire District
(contributions to cost of Retreats) 2,110
To Churches within the Lincolnshire District
(grants) 46,334
Total 2019-20 431,348 328,662 -
Name of Connected Organisations Receipts Payments Adjustments
£ £ £
From Circuits within the Lincolnshire District -
To Methodist Church Fund 288,704 288,704
Grant from Connexional Priority Fund -
From Circuits within the Lincolnshire District
(Levy on Circuit Model Trust Funds) 104,958
From Circuits within the Lincolnshire District
(for District Expenses Fund) 68,424
From Circuits within the Lincolnshire District
(contributions to cost of Retreats) 3,219
To Churches within the Lincolnshire District
(grants) 38,200
Total 2018-19 465,305 326,904 -
There were no related party transactions.
**----- End of picture text -----**
## **19 Volunteer contributions** Every entity (Connexion, District, Circuit, Church) within the Methodist Church is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. Principally volunteer contributions to the District are by serving on committees of the District that deal with mission, manses, finance, policy, grants, training, development and safeguarding. The District is grateful to all volunteers for their help and commitment. ## **20 Capital commitments and contingent liabilities** There were no capital commitments or contingent liabilities at the year end (2018-19: nil). THE METHODIST CHURCH- LINCOLNSHIRE oI$TRICT DECLARATIOPIS - cont'd uDtS rffyydj 114140 In¢Jud•g of • y rteml. In n•ttff• or •(* ¢y Ihe •uekty t￿￿￿1￿)￿• Ihe tTr•ttW• Th• undert*ken Oo not •W kne evthce Ihgl ¥iiyj￿ be muired In ￿ wdrt ¥￿1 c￿￿￿er* Iio *# to lh• •cc¢xyts wtts•ni • 4rwJ l*f rewrt o knrt•J lo Iiw ••1 ltydep•nd•nt examln•r's Stst•ffl•iit I have CLybW￿teO my I CQDfim th41 no Maten￿ m0Nern h8v* 10 my •N•ntth In the AC￿u￿￿￿g rectrd5 I4ere rpol kept In accoidance ¥￿th 130 ￿ ih¢Pd. or Ihe *￿unts do not the 3ccounfjng records. or the acl￿￿ do fvJl ihe W1￿&ble Fwuifwtnnts the ftym sei out in the Cthanbes (Accounts and Rtpgrt51 Regulatiolls 2CO8 other Ih8n any requirem•ii that acwnts 9we a true and fair. vwi which is not a nwtter ¢￿￿￿ered as of ￿ indeFW exarrurkalK￿. or Ihe trustees, aTrn￿￿ report Ps not Cons￿lent wih the attoun I ha* nD ¢oncern$ and have c￿e across no other matter5 in COnnertiDn with thè *xwnirbatic￿ to etteniion shcukl be drawn ifj this report in tyderto enable a proper undersi*vJmg ol the *xcxJnts to bÈ I haVe1kaw￿ obtaind independent verifiGalion ofall Invesimenis wth the Trustees for Meth£¥JLSt Chwth PuTPOSes or held In other tnjsts, bank bal8fice5 and funds ai the Centr* Fwce Boar¢J d the Church 31 the baL4nce sheet date "Bease d*le 8$ appropriate Narne Relevant Profewft81 quaifK8tson ofexaminer •r* of fimi l*ttere appropriatel L PcTn&Ét" FftL, Lik￿()￿ L￿1 i • i IndepÈndÈnt Èxamlnerfs reptsrtto the trustees of The Methodlst Church- Lincoln Dlstriet My examination was carried out In accordan￿ with the general directions given by the Charity Commission. An examination 5ncludes a review of the accounting Tecords kept by the charity and a comparison of the accounts with those records. It also includes ionsSderation of any unusual iterns, In nature ot scale, or disclosures in the accounts, seeking explanation5 from the trustees con￿[￿1￿¥ 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 te whether the accounts present a true and fair view. My report 15 limited to those matters set out Sn the statement below. Independent examinerfs staternent I have tompleted my exatnination. I confirm that no material matters have come to my attention in connettion with the examination giving tnÈ tauseto believe that in any tnaterial respett.. accounting retords were not kept in respect of the Trust as required by 5ettion 130 of the Act., or the account5 do not accord with those records; or the accounts do not tomply with the applicable requirements concerningthe fomi and content of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the attounts give a'true and fair view which is not a matter considered as part of an independent examination. 4. The trustees, annual report is not tonsistent with the accounts I have no concerns and have come across no other matters in connection withthe examination to which attention should be drawn in thls report in Order to enable a proper understanding of the accounts to be reached. Signed.. Name.. Lucy Brown Relevant professional qualification or membership of professional bodies.. Fellow of the Institute of Certified Bookkeepers, member number.. 218039 Address- 2 Pottergate, Lincoln, LN2 IPH Date.. 25 March 2021