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2022-08-31-accounts

Charity number Charity number 1134265
Principal address Brunswick Methodist Church
Brunswick Place
Newcastle upon Tyne
Tyne and Wear
NE1 7BJ
Independent examiner Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
NE1 2TJ
Bankers Lloyds Bank pic
102 Grey Street
Newcastle upon Tyne
NE1 7BJ
Central
Finance Board ofthe
Methodists Church
9 Bonhill Street
London
EC2A4PE
Solicitors Sintons LLP
The Cube
Barrack Road
Newcastle upon Tyne
,NE4 6DB
Surveyors and Valuers Lambert Smith Hampton
41-51 Grey Street
Newcastle upon Tyne
NE4 6DB
Custodian Trustees The Trustees for Methodist Church Purposes
Central
Buildings
Oldham
Street
Manchester
M1 5JQ

Page
Trustees'
report
1-14
Independent
examiner's
report 15
Statement
offinancial
activities 16-17
Balance sheet 18
Statement
ofcash flows
19
Notes to the financial statements 20-30

Current financial year Current financial year
Unrestricted Restricted Endowment Total Total
funds funds funds
2022 2022 2022 2022 2021
Notes f , f
ncome a d e
wments
f o
Donations
and legacies
2 501,989 39,674 541,663 1,746,035
Other trading
activities
3 7,400 7,400 19,539
Investments 4 26,684 22,743 59 49,486 43,166
Other income 5 107,779 107,779
'
Total income 'and endowments 536,073 170,196 59 706,328 1,808,740
Ex enditure on:
Charitable
activities
601,040 ' 210,204 811,244 641,635
Other 16 '
12
90 118 4
Total resources expended 601,056 210,216 90 811,362 641,639
Net gains/(losses) on investments (342) 1,828 (170) 1,316 1,236
Net (outgoing)/incoming resources
before transfers (65,325) (38,192) (201) (103,718) . 1,168,337
Gross transfers
between
funds 56,809 ' (56,809)
Net movement
in
funds (8,516) (95,001) (201) (103,718), 1,168,337
Fund balances at 1 September 2021 461,888 . 1,466,674 2,475 1,931,037 762,700
Fund balances at 31August 2022 453,372, 1,371,673 2,274 1,827,319 1,931,037

Prior financial year
Unrestricted Restricted Endowment Total
funds funds funds
2021 2021 2021 2021
Notes E f
Income and endowments from:
Donations
and legacies
521,838 1,224,197 1,746,035
Other trading
activities
14,539 5,000 19,539
Investments 23,461 19,664 41 43,166
Total income and endowments 559,838 1,248,861 41 1,808,740
Ex enditure
on:
Charitable
activities
618,386 23,249 641,635
Other 4 4
Total resources expended 618,386 23,249 4 641,639
Net gains/(losses)
on investments
845 391 1,236
Net (outgoing)/incoming resources before
transfers (57,703) 1,225,612 428 1,168,337
Gross transfers
between
funds 47,984 (47,984)
Net movement
in funds
(9,719) 1,177,628 428 1,168,337
Fund balances at 1 September 2020 471,607 289,046 2,047 762,700
Fund balances at 31August 2021 461,888 1,466,674 2,475 1,931,037

2022 2021
Notes f f
Fixed.assets
Tangible assets 313,250 321,497
Current assets
Debtors 12 '25,638 33,470
Investments 13 759,444 12,122
Cash at bank and in hand 737,422 1,584,599
I .
1,522,504 1,630,191
Creditors: amounts falling due within
one year 14 ,(6,875) (17,354)
Net current assets 1,515,629 1,612,837
Total assets less current liabilities 1,828,879 1,934,334
Creditors: amounts falling due after
more than one year (1,560) (3,297)
I
Net assets 1,827,319 1,931,037
Capital funds
Endowment
funds
- general 16 2,274 2,475
Income funds-
Restricted funds 17 ,1,371,673 1,466,674
Unrestricted
funds
453,372 461,888
1,827,319 1,931,037

2022 2021
Notes
Cash flows from operating activities
Cash (absorbed
by)/generated
from 22
operations (259,273) 1,129,167
Investing activities
Proceeds from disposal
oftangible
fixed
assets 110,029
Proceeds from disposal
of investments
(746,006) 8,702
Investment income received 49,486 43,166
Net cash (used in)/generated from
investing activities (586,491) 51,868
Financing activities
Payment of obligations
under
finance leases (1,413) (1,150)
Net cash used in financing activities (1,413) (1,150)
Net (decrease)/increase
in cash and cash
equivalents (847,177) 1,179,885
Cash and cash equivalents
at beginning
ofyear 1,584,599 404,714
Cash and cash equivalents at end of year 737,422 1,584,599

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022
E
2022f 2022 2021
F
2021
E
2021
E
Donations and gifts 1,668 1,668 1,840 1,224,197 1,226,037
Assessments 393,086 393,086 428,397 428,397
Grants receivable 18,730 18,730 32,959 32,959
Administration 56,672 . 17,577 74,249 53,302 53,302
Other 31,833 22,097 53,930 5,340 5,340
501,989 39,674 541,663 521,838 1,224,197 1,746,035

Other Other
trading trading
activities activities
2022 2021
Books &telephone income 5,413 5,756
Sundry income 1,987 13,783
7,400 19,539
Analysis by fund
Unrestricted
funds
7,400 14,539
Restricted funds 5,000

Unrestricted Restricted Endowment Total Total
funds funds funds
general
2022 2022 2022 2021
E
Rental income 22,328 21,525 43,853 42,078
Interest receivable 4,356 1,218 59 5,633 1,088
26,684 22,743 59 49,486 43,166

Restricted Total
funds
2022 2021
E
Net gain on disposal oftangible fixed assets 107,779
Charitable
activities
Charitable Charitable
activities activities
2022 2021
F
Staff costs 484,218 366,235
Depreciation and impairment 5,997 6,705
Gifts and donations 1,268 14,683
Assessments 103,524 98,159
Travel 10,548 4,863
Repairs and property costs 55,164 43,262
Pulpit supply 1,134 111
The Holy Biscuit costs 109,015 65,509
Hand
in Hand costs
7,411 1,878
778,279 601,405
Grant funding of activities (see note 7) 6,300
Share ofsupport costs (see note 8) 15,323 28,160
Share ofgovernance costs (see note 8) 11,342 12,070
811;244 641,635
Analysis
by
fund
Unrestricted funds 601,040 618,386
Restricted funds 210,204 23,249
811,244 641,635

Charitable 2021
activities
2022f
Grants to institutions:
SAW THB 2,500
Trinity Christian Community Centre 3,000
MINE 300
Newcastle City Cetre Chaplaincy 500
6,300
8 Support costs
Support Governance 2022 Support Governance 2021
costs costs costs costs
f. f
Telephone 10,357 10,357 14,039 14,039
Postage & stationery 3,378 3,378 3,951 3,951
Sundries 1,588 1,588 10,170 10,170
Audit fees 6,300 6,300
Independent examiner's
fees 4,200 4,200
Professional fees 7,142 7,142 5,770 5,770
15,323 11,342 26,665 28,160 12,070 40,230
Analysed between
Charitable activities 15,323 11,342 26,665 28,160 12,070 40,230

2022 2021
Number Number
Direct charitable
expenditure
12 12
Management and admin ofthe charity 2 2
Total 14 14
Employment costs 2022 2021
P
Wages and salaries 233,319 287,966
Social security costs 17,402 21,091
Other pension costs 233,497 57,178
484,218 366,235

Tangible fix ed assets
Freehold
land
Computers Total
and buildings
f
Cost
At 1 September 2021 368,717 17,827 386,544
Disposals (2,250) (2,250)
At 31 August 2022 366,467 17,827 384,294
Depreciation and impairment
At 1 September 2021 49,552 15,495 65,047
Depreciation charged in the year 3,665 2,332 5,997
At 31August 2022 53,217 17,827 71,044
Carrying
amount
At 31August 2022 313,250 313,250
At 31August 2021 319,165 2,332 321,497

12 Debtors
Amounts falling due within one year: 2022f 2021f
Other debtors 2,529 4,307
Prepayments
and accrued income
23,109 29,163
25,638 33,470
13 Current asset investments
2022f 2021f
Unlisted investments 759,444 12,122
14 Creditors: amounts falling due within one year
Notes 2022f 2021f
Obligations under finance leases 1,737 1,413
Accruals and deferred income 5,138 15,941
6,875 17,354
15 Creditors: amounts falling due after more than one year
2022 2021
Notes
Obligations under finance leases 1,560 3,297

Movement in funds
Balance at Incoming Resources Transfers Revaluations Balance at
1 September resources expended gains and 31August
2021 losses 2022
f
Permanent endowments
The Susannah Gibson
memorial fund 624 16 (85) (59) 496
WR Dixon gift 1,851 43 (5) (111) 1,778
2,475 59 (90) (170) 2,274

Movement in funds
Balance at Incoming Resources Transfers Revaluations, . Balance at
1 September resources expended gains and 31August
2021 losses 2022
Dorris Nuttal bequest 4,084 23 (4,102) 5
Property Fund 1,462,590 130,499 (182,010) (52,439) 1,828 1,360,468
2C100 - CFB Managed
Fixed Fund 39,674 (24,104) (4,370) 11,200
1,466,674 170,196 (210,216) (56,809) 1,828 1,371,673
Analysis of net assets between funds
Unrestricted Restricted Endowment Total Total
funds funds funds
2022 2022 2022 2022 2021
F
Fund balances at 31August 2022
are represented by:
Tangible assets 313,250 313,250 321,497
Current assets/(liabilities) 141,682 1,371,673 2,274 1,515,629 1,612,837
Long term liabilities (1,560) (1,560) (3,297)
453,372 1,371,673 2,274 1,827,319 1,931,037

22 Cash generated
from operations
Cash generated
from operations
Cash generated
from operations
2022 2021
(Deficit)/surpus
for the year
(103,718) 1,168,337
Adjustments
for:
Investment
income recognised
in statement offinancial activities (49,486) (43,166)
Gain on disposal oftangible
fixed
assets (107,779)
Fair value gains and losses on investments (1,316) (1,236)
Depreciation
and impairment
oftangible
fixed assets 5,997 6,705
Movements
in working
capital:
Decrease/(increase)
in debtors
7,832 (6,421)
(Decrease)/increase
in creditors
(10,803) 4,948
Cash (absorbed
by)/generated
from operations (259,273) 1,129,167
23 Analysis
ofchanges
in net funds
At 1 September Cash flows At 31August
2021 2022
f
Cash at bank and
in hand
1,584,599 (847,177) 737,422
Obligations
under finance leases
(4,710) 1,413 (3,297)
1,579,889 (845,764) 734,125