2022-08-31-accounts

Lincolnshire Methodist District Trustees Annual Report for the year ended 31[st] August 2022

Objectives and Activities

Lincolnshire Methodist District (the District) exists to advance the mission of the Methodist Church throughout the majority of the geographic county of Lincolnshire and the areas of North Lincolnshire and North East Lincolnshire (hereafter known as Lincolnshire) by providing support for the ten circuits in line with Connexional priorities. The District comprises 116 local Methodist churches grouped into ten circuits served by a ministerial team of 25 ordained ministers plus a number of part time active retired ministers, lay workers and volunteers.

The District is led by a full time District Chair working with a personal assistant, a safeguarding officer, synod secretary and district officer. In addition, a large number of voluntary officers, including a district steward, support the work of the District.

The District Synod, which met twice during the year, sets the policy for the District, serving as a link between the Methodist Conference and the Connexional team on the one hand and the circuits and local churches on the other. It has oversight of all District affairs, formulating and promoting policies, through its various officers and committees to assist the mission of the Church, to give inspiration to the leaders in the circuits and to ensure the interrelation of all aspects of the Church’s life throughout the District.

The day to day work of the Synod is carried out by the District Council who are the trustees of Lincolnshire Methodist District. 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

Whilst most churches, circuits and District activities were largely back to normal during the past year following the removal of Covid restrictions the impact of the pandemic was still felt. Apart from Synod the majority of District meetings are now held online which helps cut costs, time and carbon emissions. Unfortunately the pandemic seems to have accelerated the closure of some chapels and so District Trustees received and approved several applications to cease worship in particular places.

The following activities took place during the year:

• Three new ministers were welcomed to the District in September 2021 with their induction to the District taking place online. A further three new ministers were identified in the stationing process in the autumn of 2021 ready for arrival in the District in September 2022.

• There was one new local church pastor applicant who together with a new volunteer from last year attended the Certificate in Pastoral Care course at Cliff College. The appointment was subsequently approved.

• Ten meetings of the District Council (trustees) took place; Zoom enabled more frequent meetings to take place.

• Two ministerial synods and two representative synods took place drawing together ministers and lay people from all the circuits to ratify decisions and vote on important issues.

• Regular regional meetings took place with colleagues from other Districts. A growing amount of committee work is now being undertaken regionally e.g. probationers committee. There was an expectation that the Methodist Conference

held in June 2022 would vote for Districts to merge however the vote didn’t go in the way anticipated.

• The District Agricultural Chaplain now works with a team of part time Anglican colleagues which both extends the reach of the chaplaincy and starts the process of succession planning. He is supported by a District management group.

• A stationing briefing was held in May to help prepare the circuits for the process of applying for a new minister. Follow up training consisted of a session on unconscious bias led by the Learning Network.

• The Chair of District provided cover for the Boston Circuit Superintendent for a period of three to four months.

• An online event was held with guest speaker Carolyn Custis James joining from America.

• A weekend of events for lay people with the title “The people who inspired our lives” took place on Zoom and was appreciated by all who attended.

• Several District quiet days were held at the Little Retreat at Lea which held its official opening and dedication service in the autumn of 2021. This followed the extensive building work which took place in previous months.

• Meetings with circuit stewards and superintendent ministers took place to help share information and good practice.

• Nine meetings of the Insight Group which includes Bible study, prayer and conversation took place online.

• A safeguarding conference followed by a fortnight of follow up events on the topic of The Theology of Safeguarding took place. Guest speakers gave key note speeches and in 14 sessions topics such as trauma, pastoral care, supporting and understanding survivors were explored.

• There was a Connexional requirement to get all local preachers and worship leaders up to date with their advanced safeguarding training. This resulted in the District Safeguarding Officer running 13 courses with attendance of 161 people in total.

• The District Safeguarding Officer supported many churches and individuals in a variety of case work and with the development of policy and procedure.

• Following Covid restrictions retreats were again allowed to happen and so the Superintendent Ministers went to Launde Abbey in January and the other ministers to the same venue in April 2022.

• The Lincolnshire Community Healthcare Chaplaincy wrote a development plan and held a training day for all those involved in the chaplaincy. Eight chaplains were actively taking appointments and were pleased to be able to make the gradual return to seeing people in person at the various GP practices.

• The District Resourcing Mission Group met twice to decide upon grant applications. There were fewer applications than in previous years which enabled the group to designate some funds for potential future eco projects.

• The Chair of District met with ecumenical leaders from the main denominations. Once such meeting resulted in the church leaders composing a letter about the cost of living crisis. This was sent to all church members in the area via the circuits

2.1 Plans for future years

The statement “ Faithful and True: Beyond 2020 vision ” was launched at Synod in September 2021. The eight priorities will be the focus of work and funding in the coming years.

Circuits were asked to identify the areas that they felt should be the focus out of the eight categories so that grant funding could be focussed in these areas.

3. Financial Review

During the year the District received total income of £261,317 (2020-2021: £243,191) and dispersed £274,258 (2020-2021: £226,517), resulting in a deficit of £12,940 (20202021 surplus of £16,614). Total reserves carried forward are £341,215 (£354,155 in 2021) and, as a result, the unrestricted readily available reserves total £61,289 (20202021: £73,181) and restricted reserves total £41,171 (2020-2021:£43,873k) 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 are very aware of the increasing pressure on circuit finances due to the cost of living crisis and diminishing church membership and recognise that the next few years could be extremely difficult for individuals, churches, circuits and the District given that District income is a by-product of local giving.

The District continues to hold one freehold property which is the Chair’s Manse in Lincoln.

The District has the following principal sources of income:

• Assessments on Circuits within the District.

• Distribution from the Connexional Priority Fund

• Levies on the Circuit Model Trust Funds of Circuits within the District

• Interest on funds invested

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.

A donation of £11,000 was contributed by the District to the Pension Scheme during this financial year following a difficult triennial evaluation and subsequent appeal for funds from Methodist Connexion.

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 rates of interest comparable 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 funds invested with the CFB was between 0.01% and 1.38% with an average monthly rate of 0.42% 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

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 payment in subsequent years in order to comply with “The Statement of Recommended Practice” relative thereto. At 31[st] August 2022 the balance in hand was £147,009, an excess of £8,487 over contingent liabilities for grants promised for future years of £138,521.

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 readily available funds to cover at least two quarters expenditure (2022-2023: approx. £57,500) and redundancy costs. If it were necessary to make all employees redundant in 2023 payments of a minimum of around £7,500 would be due. Accordingly, the Trustees consider that the balance of £65,232 in hand at 31[st] August 2022 is adequate and should be maintained at this level.

DESIGNATED FUNDS

Chair’s Manse Fund

This fund, held on deposit with the Central Finance Board (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. The balance of £14 is considered inadequate and should be built up to a target level of £15,000 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 of District. The cost of the next relocation of a District Chair is unknown however it is considered prudent to increase the current balance of £3,553 to a target reserve of £4,500.

District Ofcer Fund

During the year 2021-2022 £2,500 was transferred to the general fund to meet general running costs. The balance of £202 as at 31[st] August 2022 is held on deposit with CFB and receives interest on the funds deposited. The costs relating to the District Officer are now part of the general budget and so it is not considered necessary to keep this fund

open. The remainder of this fund will therefore be transferred to the general fund and this account be closed.

Training New Ministers

This fund, held on deposit with CFB and receiving interest on the funds deposited, is to be used for training new ministers. At 31[st] August 2022 the balance in hand was £173. 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. There was one grant of £200 paid during the last year resulting in a balance of £1,840 at 31[st] August 2022. The balance is considered low and so ways of building up the fund over the coming years needs to be considered. The target is £5,000.

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 a courses or conference which will have some direct benefit to them and to their work amongst children and young people;

• b) individual young people to attend a course, conference, or special youth event.

• c) or by the provision of other resources, new and existing 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 £6,514 at 31[st] August 2022 is considered sufficient for the foreseeable future.

Agricultural Chaplaincy

This fund is specifically for the work of the Agricultural Chaplaincy and is held within a District CFB deposit account. It was received following the closure of another related organisation. The balance at 31[st] August 2022 was £11,347 and this will be used over the next few years alongside internal and external grants which will need to be sought to fund the annual costs of the agricultural chaplaincy.

Lincolnshire Community Healthcare Chaplaincy

Funds within this reserve held with the CFB are used to fund the work of the Lincolnshire Community Healthcare Chaplaincy. The balance on this fund on 31[st] August 2022 was £11,427. Active fundraising through grant applications is now underway in order to be able to implement the plans outlined in the development plan for this chaplaincy.

Emergency Welfare Fund

This fund was created during 2020-2021 using a grant of £10,000 from the District Advance Fund. The purpose of the fund is to be able to respond quickly and flexibly, via churches, to situations of emergency need in the community. The balance at 31[st] August 2022 was £8,536 and it is not considered necessary to fix a reserve. It is anticipated that there will be more demand for this fund in the coming year due to the cost of living crisis.

Youth Activities Fund

A donation of £1,500 was received during the financial year 2021-2022 for the purpose of supporting young people attending the 3 Generate national youth event. It is not considered necessary to set a reserve for this fund.

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 2nd February 2023.

3.3 Collaborative arrangements with connected charities

The District’s main source of funding was the assessments obtained from each Circuit within the District. Assessments are determined annually by the District in consultation with circuits. Offers are made by each circuit in order to meet the financial requirements of the District. This sum amounted to £93,765 (2020-2021: £95,424).

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 2021-2022 this sum was £66,732 (2020-2021: £57,230) and was credited to the District Advance Fund. A Connexional contribution from the Connexional Advance and Priority Fund of £50,534 (2020-2021: £37,722) 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 churches, circuits and ecumenical projects embarking on new and imaginative initiatives, the District is prepared to underwrite considered risks.

There has been a continual reduction in the availability of ministers to serve in circuits and this, along with the reduction in the number of lay people available to serve as office holders is a cause for concern for the whole District. Several circuits are also known to be struggling financially and this could pose a risk for the District if those circuits are not able to contribute to the running costs of the District via the assessment. Other risks include reputational risks, operational risks such as failure of IT systems and risks arising from safeguarding cases.

Steps taken to mitigate against such risks include relevant training, engagement of a professional IT company, review of policies and procedures and purchase of insurance. These are detailed in the risk register which is currently under review.

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 (such as chaplaincies), 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.

There were ten trustee meetings (District Council), held via Zoom, during 2021-2022.. The group’s remit includes the oversight of the work of the District Resourcing Mission Group, finance, property, safeguarding, authorisations to preside at communion, chaplaincy projects, sabbaticals, manses, lay employment, district youth and children’s work and appointments. It also links with the Eastern Region of the Methodist Church Learning Network; one of the Learning Network’s officers attends meetings of the District Council.

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 5, 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 District Treasurer

Vacancy

6.8 Chair’s PA and District Officer

Mrs Alison Godfrey

6.9 Independent Examiner

Capella Bookkeeping Ltd (2021 accounts), Keith May Accountancy Services Ltd (2022 accounts)

6.10 Bookkeepers:

Forrester Boyd, Grimsby

6.11 Names of Trustees

The following served as trustees throughout part or all of the year 2021-2022 or were trustees at the time of this report being approved:

Rev Bruce Thompson (Chair) Rev Jade Bath Mr Paul Boucher (appointed 13.12.22) Mrs Sue Brumpton Rev Angela Long Mrs Sally-Ann Robinson Rev Mark Sherman Rev Luke Smith (appointed 21.3.22) Rev Alan Swann Mr Richard Wills (resigned 21.3.22)

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 2[nd] February 2023 and will be reported to the Synod on 25[th] March 2023.

Signed on behalf of the District Council, as authorised

Rev Bruce Thompson District Chair Date:

Rev Jade Bath Assistant Chair Date:

District Accruals Accounts 2021-22

THE METHODIST CHURCH

STANDARD FORM OF ACCOUNTS

ACCRUALS BASIS

for the year ended 31 August 2022

LINCOLNSHIRE District District no 17 1134228 District Chairs Rev. Bruce Thompson - Chair Rev Jade Bath - Assistant Chair Synod Secretary Mrs. Susan Brumpton Treasurer

Registered Charity - Registration number

Name of District

District No 17

LINCOLNSHIRE

Statement of Financial Activities (SOFA) for the year ended 31 August 2022

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 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 2021-22 £ £ £ £ £ 0 55,319 55,319 252 809 27 174 1,262 93,764 93,764 66,732 66,732 42,740 42,740 1,500 1,500 0 0 136,756 122,860 27 1,674 261,317
	2,280 86,035 1,200 89,515 49,920 49,920 45,455 45,455 14,648 14,648 52,903 364 53,267 11,520 11,520 1,223 908 2,131 5,071 5,071 2,731 2,731 183,019 86,399 0 4,839 274,258
	-46,263 36,461 27 -3,165 -12,940 0 -46,263 36,461 27 -3,165 -12,940 36,637 -34,600 -2,500 463 0 0 -9,626 1,861 -2,473 -2,702 -12,940 297,239 6,627 6,416 43,874 354,155 287,613 8,487 3,943 41,171 341,215

Name of District

District No 17

LINCOLNSHIRE

Statement of Financial Activities (SOFA) for the year ended 31 August 2021

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 2020-21 £ £ £ £ £ 0 37,722 37,722 92 493 21 58 663 95,424 95,424 57,230 10,000 67,230 42,151 42,151 0 0 0 137,667 95,445 21 10,058 243,191
	2,533 59,750 1,000 63,283 48,650 48,650 45,113 45,113 14,665 14,665 39,145 226 39,371 5,367 5,367 2,364 300 2,664 3,750 3,750 3,713 3,713 161,588 59,976 0 5,013 226,577
	-23,921 35,469 21 5,045 16,614 0 -23,921 35,469 21 5,045 16,614 41,733 -30,000 -9,000 -2,733 0 0 17,812 5,469 -8,979 2,312 16,613 279,427 1,158 15,395 41,562 337,541 297,239 6,627 6,416 43,874 354,155

Name of District

17

District No

LINCOLNSHIRE

Balance Sheet as at 31 August 2022

Fixed Assets	Notes to the Accounts	General Fund (Unrestricted) £	District Advance Fund (Unrestricted) £	Designated Funds (Unrestricted) £	Restricted Funds £	Totals 2021 £	Totals 2021 £
Tangible fixed assets	11	230,360				230,360
Investmentproperties						0
Investments						0
Total fixed assets		230,360	0	0	0	230,360
Current Assets
Debtors	12	2,754				2,754
Loans bythe District						0
Trustee Investment Fund with TMCP	13		147,009			147,009
Central Finance Board Deposits	14	52,253		3,943	41,171 97,367
Cash at Bank and in hand	14	6,282				6,282
Total current assets		61,289	147,009	3,943	41,171	253,412
Current liabilities
Creditors (due in under 1 year)	15	4,036				4,036
Grantspayable in 2022-23			114,521			114,521
Total current liabilities		4,036	114,521	0	0	118,557
Net current assets/liabilities		57,253	32,488	3,943	41,171	134,855
			32,488 3,943 41,171 365,215
Total assets less current liabilities		287,613	32,488	3,943	41,171	365,215

Long term liabilities (due after more than oneyear)
Grantspayable in 2022-23			24,000			24,000
Loans to the District						0
						0
Net assets		287,613	8,488	3,943	41,171	341,215

Funds of the District

Funds of the District
General Fund(Unrestricted)	16	287,613				287,613
District Advance Fund (Unrestricted)			8,488			8,488
Designated Funds(Unrestricted)	16			3,943		3,943
Total Unrestricted Funds						300,044
Restricted Funds	17				41,171	41,171
Total Funds		287,613	8,488	3,943	41,171	341,215
					Signed

District Treasurer

Name of District

District No 17

LINCOLNSHIRE

Balance Sheet as at 31 August 2021

Fixed Assets	Notes to the Accounts	General Fund (Unrestricted) £	District Advance Fund (Unrestricted) £	Designated Funds (Unrestricted) £	Restricted Funds £	Totals 2020 £	Totals 2020 £
Tangible fixed assets	11	230,360				230,360
Investmentproperties						0
Investments						0
Total fixed assets		230,360	0	0	0	230,360
Current Assets
Debtors	12	6,881				6,881
Loans bythe District						0
Trustee Investment Fund with TMCP	13		127,868			127,868
Central Finance Board Deposits	14	64,208		6,416	43,873	114,497
Cash at Bank and in hand	14	2,092				2,092
Total current assets		73,181	127,868	6,416	43,873	251,338
Current liabilities
Creditors (due in under 1 year)	15	6,302				6,302
Grantspayable in 2021-22			73,241			73,241
Total current liabilities		6,302	73,241	0	0	79,543
Net current assets/liabilities		66,879	54,627	6,416	43,873	171,795
						402,155 48,000 0 0 354,155 297,239 6,627 6,416 310,282 43,873 354,155
Total assets less current liabilities		297,239	54,627	6,416	43,873	402,155
Long term liabilities (due after more than oneyear)
Grantspayable in 2021-22			48,000			48,000
Loans to the District						0
						0
Net assets		297,239	6,627	6,416	43,873	354,155
Funds of the District
General Fund(Unrestricted)	16	297,239				297,239
District Advance Fund (Unrestricted)			6,627			6,627
Designated Funds(Unrestricted)	16			6,416		6,416
Total Unrestricted Funds						310,282
Restricted Funds	17				43,873	43,873
Total Funds		297,239	6,627	6,416	43,873	354,155

Signed

District Treasurer

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

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 2022, 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 2022

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 Lincoln 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 meeting the financial requirements of the District.

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 £285,988 (2020-21: £276,364) 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 2022

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.

Stipend to Chair Employer's National Insurance Contribution Employer's pension contribution to the defined benefit scheme Cash cost paid by the Connexion (see, SOFA, line 6) Chair's expenses Total cost	2021-22	2020-21
	£ 32,451 3,343 6,947	£ 32,074 3,211 6,866
	42,740 2,715	42,151 2,961
	45,455	45,113

Since the stipend-related costs above ( i.e., £42,740; 2020-21 £42,151) 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 £5,151 (2020-21 £5,082) - 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 primar y 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. Due to meetings taking place on Zoom during 2021/22 no trustees claimed any expenses. (2020-21: No trustees claimed any expenses.)

4 Other income

The District does not undertake fundraising.

5 Grants, donations and related Support costs

Grants and donations totalling £120,635 were made during the year (2020 -21: £92,283) as shown below:

Unrestricted: - From General Fund - From Youth Activities Fund - From DAF - To Ecumenical and New Communities Sub total Restricted: - From Emergency Welfare Fund - From Youth Bursary - From Benevolence Fund - From Agricultural Chaplaincy Fund Sub total Total	2021-22	2020-21
	£ 120,635 -	£ 89,750 2,533
	120,635	92,283
	1,000 200	500 500
	1,200	1,000
	121,835	93,283

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 2022

• 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:

2021-22
Given to Churches Circuits .................. Institutions Individuals Sub total Ecumenical District Total	Amount in £ 10,000 800		Analysis of amounts given by type of work Projects Ministry General	Amount in £ 58,600 62,035
	10,800
	10,800 5,235 104,600
	120,635			120,635
2020-21
Given to Churches Circuits .................. Institutions Individuals Sub total Ecumenical District Total	Amount in £ 9,000		Analysis of amounts given by type of work Projects Ministry General	Amount in £ - 9,000 80,750
	9,000
	9,000 32,750 48,000
	89,750			89,750

The income of the fund was £122,496 (2020-21: £95,219) (net of costs) during the year, some £19,141 (2020-21: £14,885) short of the total paid out in grants in the year, £103,355 (2020-21: £80,334). 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 (2020-21 3) part time employees were as follows:

Total cost for 3 (2020-21: 3) part time employees Gross pay Employer's National Insurance contribution Employer's pension contribution to defined contribution scheme Total weekly contractual hours of 3 (2020-21: 3) part time employees	2021-22 £ 40,842 3,505 5,573	2020-21 £ 39,868 3,313 5,469
	49,920	48,650
	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 Lincoln Circuit

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 Lincoln Circuit

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

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 Chaplain's manse District office, rent and services Chair's manse Total	2021-22 £ 1,744 7,752 5,151	2020-21 £ 1,922 7,740 5,003
	14,648	14,665

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	2021-22 £ 709 230 246 37,229 434 1,963 12,090	2020-21 £ 602 343 650 35,024 587 1,728 211
	52,903 364	39,145 - 226
	53,267	39,371

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	2021-22 £ 579 2,299 5,157 3,485	2020-21 £ 673 166 4,528
	11,520	5,367

None of the remaining individual amounts (aggregated as 'Other' above) is considered material and therefore none is listed separately.

10 Other outgoings

Provision for bad debts Sundry outgoings Paid from LCHC grants Total	2021-22 £	2020-21 £
	- 2,731	- 3,713
	2,731	3,713

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 2022

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 value of that part of the asset’s cost to date.

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 31 August

12 Debtors and prepayments

All sums shown as Debtors at 31 Aug 2022 were received during the current year. All sums paid in advance at 31 Aug 2022 were for activities, (principally deposits for training courses). It is expected that payments in advance at 31 August 2022 will be expensed in 2022-23.

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Debtors were made up as follows:
2021-22 2020-21
£ £
Trade debtors
Circuit assessments received late
- 615
Sundry outgoings
- 615
Prepayments and accrued income
2,754 6,266
Payments in advance
2,754 6,266
Other debtors
- -
Total (net) 2,754 6,881
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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 11 (2020 -21: 10) deposit accounts at CFB, a common deposit fund. These accounts are one General Fund, 4 (2020-21: 4) Designated Funds and 6 (2020-21: 5) 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 2022

15 Creditors and accrued expenses

Creditors and accrued expenses
Creditors: Expenses reimbursement PAYE, NI and Pensions contributions Accountancy fees Total accruals Total of creditors and accrued expenses Unpaid invoices Subscriptions Other Total creditors Accruals:	2021-22 £ - 1,169 - -	2020-21 £ - 2,094 - -
	1,169	2,094
	12 - 2,880 2,868	2,708 1,500 4,208
	4,036	6,302

Maturity analysis of basic financial instruments

Maturity analysis of basic financial instruments	Maturity analysis of basic financial instruments	Maturity analysis of basic financial instruments	Maturity analysis of basic financial instruments	Maturity analysis of basic financial instruments
Expenses Unpaid Invoices Subscriptions Other Accruals Employers NIC PAYE and pension Total staff costs	Accrued at 1st Sep 2021 £ - 2,580 - 1,500 2,563 145	Paid this year £ 2,580 - 1,500 2,563 145	Accruals made this year £ - 1,169 - - 2,880 - - 12	Accrued at the end of 31 Aug 2022 £ 1,169 - 2,880 - - 12
	6,788	6,788	4,037	4,037

All sums accrued at 31 Aug 2021 were paid during the year to 31 Aug 2022 and it is expected that all sums accrued at 31 Aug 2022 will be paid during the year to 31 Aug 2023.

16 Unrestricted Funds

16.1 General Fund

Balance of £287,613 at 31 Aug 2022 (2021: £292,239)

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 78% of this fund is held as a freehold property, the District manse for the Chair of District. During the year £2,280 (2020 -21: £2,533) was paid out as grants and donations from the General Fund.

16.2 Other Designated Funds

Balance of £3,943 at 31 Aug 2022 (2021: £6,416)

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 (2021: £14) - is available to meet major repairs and renovations to the District manse. The Chair's Removal Costs Fund - balance £3,554 (2021: £3,539) - is accumulating funds to meet the future removal costs on a change in Chair of District.

The District Office Fund - balance £202 (2021: £2,691) - is available to meet unexpected costs of the District Office and the District Officer or such other costs as the DC may decide.

The Training new Ministers Fund - balance £172 (2021: £172) - is held to meet costs of the training of new Ministers.

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

17 Restricted Funds

Balance of £41,171 at 31 Aug 2022 (2021: £43,873)

The Benevolence Fund – balance £1,840 (2021: £2,032) - 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 £6,514 (2021: £6,487) - is used to assist financially:

1. individual leaders to attend a courses or conference which will have some direct benefit to them and to their work amongst children and young people;

2. individual young people to attend a course, conference, or special youth event.

3. or by the provision of other resources, new and existing work amongst children and young people within the District, where little other support is available.

Agricultural Chaplaincy - balance £11,347 (2021: £10,838) - is earmarked to support the work of the Agricultural Chaplain.

Lincolnshire Community Healthcare Chaplaincy - balance £11,427 (2021: £15,015) - is earmarked to support the work of the Lincolnshire Community Healthcare Chaplaincy scheme.

Emergency Welfare Fund - balance £8,536 (2021: £9,501) - The purpose of this fund is to be able to respond quickly and flexibly, via churches, to situations of emergency need in the community.

Youth Activities fund - balance £1,506 (2021: £nil) - is earmarked to support youth group in attending future "3 Gen" Conferences.

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.

Name of Connected Organisations Total 2021-22 From Circuits within the Lincolnshire District - To Methodist Church Fund Grant from Connexional Priority Fund From Circuits within the Lincolnshire District (Levy on Circuit Model Trust Funds) From Circuits within the Lincolnshire District (for District Expenses Fund) From Circuits within the Lincolnshire District (contributions to cost of Retreats) To Churches within the Lincolnshire District (grants)	Receipts £ 285,988 55,319 66,732 93,764 -	Payments £ 285,988 10,800	Adjustments £
	501,803	296,788	-
Total 2020-21 From Circuits within the Lincolnshire District - To Methodist Church Fund Grant from Connexional Priority Fund From Circuits within the Lincolnshire District (Levy on Circuit Model Trust Funds) From Circuits within the Lincolnshire District (for District Expenses Fund) From Circuits within the Lincolnshire District (contributions to cost of Retreats) To Churches within the Lincolnshire District (grants) Name of Connected Organisations	Receipts £ 276,364 37,722 57,230 95,424 -	Payments £ 276,364 9,000	Adjustments £
	466,740	285,364	-
There were no related party transactions.

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

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2022

There were no capital commitments or contingent liabilities at the year end (2020 -21: nil).

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2022 have been prepared from the records of the District and that they include all funds under the control of the District Council.

Signature of Treasurer Date Name of Treasurer Address

Presentation to the District Council for approval.

I confirm that the annual report and accounts for the year ended 31 August 2022 were presented to the District Council at its meeting on and were approved.

Signature of the Chair of the meeting Rev. Bruce Thompson Name of the Chair of the meeting Date

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Independent Examiner’s Report to the Trustees of the

LINCOLNSHIRE District Charity No. 1134228

Responsibilities and basis of Report

I report to the trustees on my examination of the accounts of the Lincolnshire District for the year ended 31 August 2022. As the District’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 District’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.

THE METHODIST CHURCH - LINCOLNSHIRE DISTRICT DECLARATIONS - cont'd

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a true and fair view. My report is limited to those matters set out in the statement below.

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 (other than that disclosed below*) 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; or

the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination; or

the trustees’ annual report is not consistent with the accounts

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 at the balance sheet date.

* Please delete as appropriate

Name Keith May Signature Relevant Professional qualification of examiner

Name of firm (where appropriate)

Keith May Accounting Services Ltd

Address Aura Business Centre, Heath Road, Skegness PE25 3SJ

Date

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THE PAEfHODIST CHURCH. LINCOLNSHIRE DISTRICT DECLARATIONS . confd