THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2021 St Albans and Welwyn Circuit Reglstered Charlty- Registration number 1134370 Beds, Essex and Herts District Circuit no 34113 Ministers Rèv Ro8èrnary Fletchar R8¥ Bruce Andorson R?¥ All Facey Rev Andrèw Prout Doacon knnda Klneh•nton Circult stewards stuart Johnson- s•nlor Peter Barlow to 0107 2021 John 8cott- flnance Guy Fenner P0t•r Wallac• Val Park•r Clrcult treasurer John Scott lof15 st Albans and Welwyn arcult TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED31 AUGUST2021 Introdurtion We are In the Beds. Essex and Herts Distritt whKh CDITipilse5 12 clrcults In those 3 countles. ￿r ¢ircutt is called St. Albans and WeEwyn and cover5 an area of mid-Hertford5hire, and has 10 hurche5.' Hatfield Road and Marlborough Road In St. Albans,. Birchwood and Oxlease in Hatfield, Di85well Vlllage. Ludwick Wayj Panshanger In the Welwyn arÈa,' and St John's Potters 6ar, Shenley and Radlett In the Hertsmere area. Three of these ¢hur¢hes aTe part of ecumenlcal partnershlps.. Digswell Vlllage Church Iwth the Chvr¢h of Englandl. Radlett Iw6th the Unlted Ref¢rmed Churchl and Pan5hanger (with the Church of England. the UnSted Reformed Chyrch and ￿ptISt Church). Aims and organlsatlon The Mlsslon of the St Altrtsns and Welwyn circuit is to reveal the Klngdom of God throLtgh the Methodist people Jrkd their ecumtnenical partners across Centsl Hertford5hlre. We alm throuEh the Holy SPIr￿ In the worshlp of God, trwJilding up the church, maklng dlstlples of Jesu5 Christ and tTrnsforming society by working forlU5tl￿, peace and unty. Revlew of the year A5 with ihe lest of countryp we have continue to be disrupted by the Corona￿rUS pandemic. De5pbte thls we have made use of multiple communlcatlon Channels both physical and online resources to continue the work and missh)n ol the Circuit durinethe year. The requlrement for suttable safeguarding traithinÉ contifftues and some se5sion5 have been run durlng the year. We rontlnue, where p055ible, to hold Circuit servlces and events to ¢¢lebrate festivals and enoble the pro¥i5ion of a varlety ot worshlp styles and to foster a Clrcuit identity to support ourcornmon alms. Slnce lockdown the Clrcult have produced a weekly service whlch ha5 been both ernèiled to members and those linked with the churches as well a5 being hand dellvered or posted to those who do not have Internetfacllitles. Sints churches h8ve reopened, in a Covld 5pcure rnanner, we haye Identllled that there are 8 slgnkficant number of folk who are efther inflrrn or housebound. To meet this need the postsl distribution of s weekty Service has continued. The onllne Clrcult sernA continued throu81%)ut the year in additlon to worship being available from two Clr(vlt chvr¢hes stream thelr weekly seNice. We continue to develop and revlew church and Circuit growth plans developing further our visSon forthe fuiure mlsslon of the Circuit as requested by the Methodfj￿ Canference. We are goteful to the larte amount of 5UPPOrt from those In the Cir¢utt who have engU￿d thatwe are èbleto continue to serve our loc81 chur¢hes and congregations wlth the minimurn disruptlon durlng thls contlnulng dlffl¢ult perlod of uncertainty Incorne trends At the time ol wr￿Ing. church attendance Is subjett to cavld 19 re5trfctions and Some tenants are unable to aC￿SS d)urch premise5. bDth factors affertin8 Inwme at church level. The clrcult Is grateful that tn05t churches ant￿Ipate malntsining the assessment at last year's level5. Expendltur• tr•nd5 StiFends Increase each financial yearas dired@d by Conferen￿. The ¢lwuit tontributlon to L)lstrlct and Connexlon to fund the wider work of the Methadi5t church wa5 22% of clrcult expendlture. Normal rnan5e maintenance expendlture remalned lower than usual as there was Ilmlted access due to covld 19 restrlctlons and no stationinR redecoratvjn thlsvear. Rtserves As at 31 AuEUSt 2021 the net assets, eKcludlng property, of the Cirtuit were £210,839 representing approximately 7 months wverfor budgeted expenditure in teim5 of the Circurf('s reserve policy set out18tsr In this retsort. Plan5 for 2021122 Slnce the circuit budgetfor 2021122 was 8pproved changes in ministerial staffin8 have resulted In reduced costs, but brOughtfon￿8rd the cost of preparing one ol the mar55es for ststlonlng. At the tlme of wrftln£ it is estimated that the bud8eted deflcltof £58,860, including manse stationln8 costs, will be reduced by approxlmately £LO,O(X). The anticipat2d deflctt is covered by re5er¥e5. 2of15 St Albans and Welwyn arcult Trustee's Annual Report on Finance and Governance Basls of pr*paratlon legal framework The Charity's annual report and accounts have been prepared in accordance with the Charities Act 2011 and the Charltles.. Statement of Recommended Practice applicable to the FRS102 leffective l January 20191. Full Mame of Charity.. St Albans and Welwyn Methodlst Registration Charity Number: 1134370 Main communication address.. 133B Hatfièld Road St Alb8ns ALI 4JX The members of the St Albans and Welwyn Methodist Circuit mèÈting arè the Charlty Trustees, membershlp belng made up of cSr¢uSt office holders. mlnlsters and representatlves appointed by the local churches. Full membership is shown at Appéndix A. Clrcult Mlnlsters and Offkors Actlve Clrcuit Ministers Rev Rosemary Fletcher Rev Bruce Anderson Rev Ali Facey Rev Andrew Proul Deacon tinda Kinchenton Clrcult Stewards Stuart Johnson Peter Barlclw to 0107 2021 John S¢0tt Guy Fenner Peter Wallace Val Parker Admlnistrator Chris Hancock linteriml John Scott acted as the principal officer overseeing the day to day flnanclal management and accounting for the circuii durillg the year. Auditor Newman Morrls Investment 8ankers Central Finance Board of the Methodist Church Trustee5 for the Methodist Church purposes 3of15 St Albans and Welwyn arcult Alms and organlsatlon Charity objective Is to art as a resource provider wSthin the area around St Albans and Welwyn for the Methc*dist Church.. The purposes of the Methodist Church are and Shall be deemed to have been since the Datè of Union the advancement of.. al The Christian faith in accordance with the doctrinal standards and disciplinÈ of Thè Methodist Church,. bl Any charitable purpose for the time being of any ConnexSonal, District, Circuit. local or other or8anisation of The Methodist Church,. ¢1 Any charStable purpose for the time beln8 of any society or institution subsidiary or ancillary to The Methodist Church,. dl Any purp95e for the time beln8 of any charity being a charity subsidiary er ancillary to The Methodist Church The organisation and resourring of regular public acts of worship open to members of the church and non members alike. The teaching of Christianity through sermons, courses and small groups. The resourclng of pastor81 work including vislilng the sick and bereaved. Taking religious assemblies in local schools. Prcm¢tion of Christianity through the staglng of events and seNlces. Provision of chaplalncy Services to the local unlverslty and other Instltutions. Publlc Benefit The circuit confirms that the circuit members have had regard to the Charlty Commlsslon's guidance on public benefiL The circuit provides public benefit through educational resources available to both church members and thè general public, 5UPPOrting circuit staff and churche5 in providing public worship and the promotion of charitable givlng at both circuit and national level. Strurture, G￿er￿ance and Management Thè governing document for the circuit is the Deed of Union119321 and Methodist Church Act119761 Detailed 8overnance arrangements are outlined within the Constitutional Pra￿1(e and Discipline of the Methodist Church by order of the annual conference ICPDI. Day to day management of the circuit is undertaken by the Circuit Leadership team along with the Local Preacher5 meeting. Trustee Tralnlng A range of guldance produced by Methodist Connexlon to support the effe¢tlve runnlng of the circuit, specifically the leaflet The Role of a Trustee In The Methodlst Church, Is glven to all new Circuit rneet1n￿ rnember5 a5 induction to thelr role as trustee5. Related Parties The Circuit IS Part of the Beds E55ex & Herts District and 15 also accountable to the Methodist Conference. The folluwing Methcd15t Churche5 are linked to the circuit.. Marlborough Road, Hatfield Road. Blrchwood. Oxlease, Radlett Frèe, St Johns Potters Bar, Ludwitk Way, Shénley, Digswell and Panshanger 4of15 St Albans and Welwyn Clrcult Risk Management The Clrcult Leadership Team and other circult members raise any risks they have identified wlth the Circult Super1ntendent and lor the Circult meetlng. Riskg are mltl8ated where appropriate by trustee and property insurance Inc¢ime and Expenditure Is monitored and is ¢ompared with the approved annual bud8et to identify trend5 and mitigate any unfor5een call on reserves. Safe8uardlni Every person has a value and dignity which comes directly from the creatlon of male and female in God's own image and Ilkenèss. Christlans see this p￿entIal as fulfillÈd by God's re-creation of us in Christ. Among other things thls implles a duty to value all people as bearln8 the image of God and therefore lo prfJtect them frem harm. Methodist Connexional practice outlines commitment to the following prindples.. • the care and nurture of, and respectful p35toial rnini5try with, all children. young people and adults the safeguarding and protection Ctf all children. young people and adults when they arè vulnerable the establishing of safe, caring communities which provlde a loving environment where there Is Informed vigilance as to the dangers of abuse. We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment prillciple5. including the use of rriminal records disc105ure5 and re8iStration with the relevant vetting and barring schemes. We will respond without delay to every complaint made which suggests that an adult, thild or youn8 person may have been harmed, cooperating Wlth the police and local authorlty in any Investigation. We will seek t(> work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care. We will seek to challenge any abuse of powèr, espècially by anyone in a position of trust. We will seek to offer pastoral care and support, including supervision and referral to the proper authorltles, to any member of our church community known to have offended against 3 child, young person or vulnerable adult. * In all these principles we will follow leglslation. 8uld3nce and recognised good practice The St Albans and Welwyn CSrcult commlts itself to ensurln8 the Implementatlon of Connexional Safeguarding Policy,. government legislation, guidance and safe practice in the circuit and in the churches. ThÈ St Alban5 and Welwyn Jrcuit commits itself to the provision of support, advice and t￿Ining for lay and ordalned people that wlll ensure people are clear and confident about their roles and responsibilities in safeguarding and promotlng the welfare of chlldren and adults who may be vulnerable. Reser¥es Policy The Clrcult policy Is to hold a mlnlmum of 6 months, average Èxpenditure, to meet unforeseen major expenditure on manses and to be able to continue, in the short term, the circuit's planned activities in the event of shortfall the assessment from thurches. During the year thè Circuit Meèting resolved to hold additional reserves of £20,000 to ensure funds are avallable for future grants. 50ft5 St Albans and Welwyn Clrcult STATEMENTOF CIRCUIT MEETING MEMBERS. RESPONSIBIUTIES The circuit meetlng members are responsible for preparing the Trustees, Report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republlc of Ireland Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in IEngland & Wales1 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affair5 of the charity and of the income and expenditure of the charity for that period. In preparing these financial Statements, the circuit members are required to.. •select suitable accounting policies and then apply them consistently; •observe the methods and principles in the Charities SORP: •make judgments and accounting estlmates that are reasonable and prudent- •state whether applicable accounting Standards have been followed, subjert to any material departures disclosed and explained in the financial statements, and 'prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The circuit members are responsible for maintaining proper accounting records which disc105e with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity Accounting ReBulations 2008 and the provisions of the trust deedlconstitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In relation to the financial Statements set out on page5 8 to 12: •The Trustee5 approve these financial statements and confirm that they are ￿Sponsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis. the judgements underlying them. They have been prepared on the going concern basis on the grounds that St Albans & Welwyn Circutt will continue in operation. •The Trustees confirm that they have made available to the auditors, Newman Morris Ltd, all of the accounting records of St Alban5 & Welwyn Circuit and provided the auditors with all the information necessary for the compilation of the financial statements. •The Trustees confirm that to the best of their knowledge and belief, the accounting records reflert all transactions of St Alban5 & Welwryn Circuit for the year ended 31st August 2021. Signed for and on behalf of St Albans & Welwyn Circuit on 18th January 2022 BYS on n behalf of the Trustees of St Alban & Welwyn Circuit Narni of OrturL st￿bansa￿d WÈlwyn St￿ball$ and WE1w￿ avrult r￿Mber 34113 siatsment of Fln4ndal Alt￿lI1¢$150FA}10rthe Yeai ended IlAu8￿5t Z021 Inwme énd Endov4mentsfrom'. 3de5 361 1.500 1,861 620 Charitable KtivitSe5 A55£55mEnt5 or sharo 273,640 273,640 286,020 Other OthertradiDgactivities Lettln Investments 239 Iso 389 1,621 other 13,922 2BB,162 22,922 298J12 T￿•1 150 I,soo a27J61 rlltureon.. ends, ￿larieS, NIC & Pension costs DIst￿tt Assessment 158,031 59.300 167.031 59,300 156.444 57.168 Methodistchurch Fund Telt hone & tovel 5.611 21.590 4,35 5,611 21,590 4,35n 7,225 19.843 47,155 maIntenan￿ Expenditu￿ on Dtherclrcult piopertv De reoatioD Pro¥lslons Other Expendlture Grants and DOnat￿lls 12,938 34.524 130 13.068 35,121 1.622 10,096 15,4 2.294 597 CDnlrlbutl0￿S to DlstrlctAthancE FunLI 1,622 Total 291344 L752 597 307,693 ÈndIt￿m -8,￿z -1,60Z 908 -8,881 2L556 Tr4nsleT5 betweEn fund5 2$,￿￿) -15,000 16.818 -26,601 903 -8,881 21.556 oihor ieuj n4ed Insl GBlns/lL0￿eSI revaluatlon of flKed a55Ets Gain Losse51 or) lnvestmentassets 465,W) 465,OOD .1 -177 Actuzrfal salnsll1055esl on defined benefft penslon scherne5 Net nW?￿n¢ In funds 481,641 -26.602 455,942 21.556 RÈtoThdllAtlon offitThds'. Totslfund5 brou htforward 3,895,030 64,867 3,959,897 3,938,341 TOts1 fund$ tarrled fDn¥ard 4,376.671 38.265 4N15.839 3.959J97 For*lomw￿oTh othlyMOMyie£efved and passed on to ￿¥m91 gr8inlsatlons 8alanEe brouBhtforwwrd from l•rt ytor Offer1mgslGifts- rÉcefved for Extern31 Or83nlsatlDfbS ¢YterI￿g$I6lft$- passed to E*emal (kYnI￿li0￿5 Balance£arfgdktNr4rd 7oflS St Albans and Welwyn Circuit Balan¢e Sheet a$ at 31 August 2021 Unrestritted CTrrult Model Trust Fund IUnre#rf¢ted DeslKnated Rp5tr1cted TtstsJ5 thls year Totak la5tyear Yan8lbla As5•ts Land & BuildinÉs Equipment InvÈstmeTrt I￿￿$tments li 4,2D5,(N)D 4,20S,O)O 3,740,0(X) ro Èrties 12 74,824 4.279.824 74,824 4,279,824 TotolJlxed17ss¢ts 3,740,0 CurfentA5sqts Debtors and Prepayments Lo•ns bycircuit Tru5teesfor Method15tChurch Pvrpose5 de osits Cent￿1 Finance BD3rd Deposils Cash 31 Bank and ID hand 13 35,Q71 14.192 38.265 38,265 124.645 14.929 212,910 64,867 173,435 8,292 260,786 124,645 14,026 173,742 14 )3 TotolctmntV55ets 38,265 903 ors an ccrua under Iyrl SO,595 50,595 38,239 Neteurretht W55ets 1llabll1t￿$) 113,147 38,265 903 162,315 222,547 Tot¢lo5setslessnd4wrlLEPI 2D.4fjD 173.6 2E6,020 Appendix A ## **St Albans and Welwyn Circuit** ## CIRCUIT MEETING MEMBERSHIP ## MINISTERS Revd Rosemary Fletcher Revd Alison Facey Revd Andrew Prout Revd Bruce Anderson Deacon Linda Kinchenton ASSOCIATE MINISTERS Revd Sue Stilwell Revd Paul Seymour SUPERNUMERARY MINISTERS Revd John Churcher Revd Peter Hudson Revd David Mullins Revd Colin Rowe LAYWORKERS None CIRCUIT STEWARDS Stuart Johnson Peter Barlow to 01.07.21 John Scott Guy Fenner Val Parker Peter Wallace Circuit local Preachers & Worship Leaders representatives Stu a rtJohnson Chris Hancock Circuit Safeguarding Co-ordinator Steve Matthews Circuit Manses Roger Wright (until 16th July 2021) Methodist Women in Britain Secretary/ Easter Offering Jean Blight ## CIRCUIT CHURCH REPRESENTATIVES |CIRCUIT CHURCH REPRESENTATIVES|| |---|---| |Birchwood Methodist Church|Oxlease Methodist Church| |Gill Demianyk|Hazel Laming| |Valerie Chapman|Pretty Nkiwane| |Digswell Village Church|Addy Olubajo| |Diana Holt|Panshanger Church| |Mike Peacock|Louise Bowman| |Jane lewis|Stuart Johnson| |Hatfield Road Methodist Church|Radlett Free Church| |Denise Willingham|Tony Ostler| |Eric Bridgstock|Shirley Herbert| |Joanna Rose|St John's Methodist Church| |Ludwick Way Methodist Church|Myra Sloper| |Tony Stubbs|Robert Ward| |Bob Cameron|David Best| |Marlborough Road Methodist Church|David Bowler| |Carl Meredith|Shenley Methodist Church| |Ann Scorer|Yvonne Perry| |Mike Scorer|Louise Bourton| |Janis Gilbert|Journey Light| ||Chris Hancock| 12of15 Name of Circuit St Albans and Welwyn No 34/13 ## **Declarations and Scrutiny** I confirm that these accruals-based accounts for the year to 31 August 2021 have been prepared from the record f the Circuit and that they include all funds under the control of the Circuit meeting. Signature of treasurer ...... J Sc tt............ Date 18th January 2022 � Name and address of treasurer : John Scott 26 College Street, St Albans AL3 4PN ## **Presentation to the Circuit meeting** I confirm that the annual report and accounts for the year ended 31 August 2021 were presented to the Circuit meeting held on 1st March 2022 Signature of the Chair of the meeting Name of the Chair of the meeting Rev R Fletcher Date 1st March 2022 ## **Independent auditor's report to the trustees of St Albans & Welwyn Circuit Opinion** We have audited the financial statements of St Albans & Welwyn Circuit for the year ended 31 August 2021 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: •give a true and fair view of the state of the charity's affairs as at 31 August 2021 and of its incoming resources and application of resources for the year then ended; - •have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - •have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of St Albans & Welwyn Circuit in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the Charity's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 13of15 Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the Charitys abillty to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issua. Other Information The other information compris8S th8 information included in the annual report, including the truste8s' report. other than the financial ststements and our auditor's report thereon. The trustees are responsible for the other information contained within th6 annual r8pJrt. Our opinion on the financial statements does not cover the other Infomatlon and, w8 do not 8xpr88s any form of assurance conclusion th8reon. In connection with our audit of the financial statements. our responsibilty is to read the Other information and, in doing so, consider wheth8r thè other information is materially inconsistent with the financial statements or our knowledge obtalned In the course of the audlt. or otheNise appears to be materially misstaled. If w8 identify such material inconsistencies or apparent material misstatements, we ara r6quired to determine whether this gives rise to a material misstatèment in the financial statements themselves. If, based on the work we have performed, we conclude that th8r8 is a malerial misstatement of this other information, w8 are rèquired to r8POrt that fact. We have nothing to r8POrt in this regard. Matters on which we are required to report by exceptton We have nothing to report in resp8Ct of th8 following matters in relation to which the Charities (Accounts arKI Reports} Regulations 2008 require us to rsport to you if. in our opinion= .the informalion glven In the trustO8s' report18 Inconslstent in any material respect wth the financial Statements; or sufficient accounting records have not been kept,. or .the financial statements are not in agreement with th8 accounting records., or we have not received all the Infomiation and explanations we require for our audit. Rosponslbllltles of trustees As explained more fully in the Charily's responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control a8 the trustees determine is necessary to enable the preparation of financial ststements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees ar8 responsible for assessSng that St Albans & Welwyn Circuit's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to ceas8 operations. or have no realistic alternative but to do so. Auditor's responslbllltlas for the audlt of the financlal statements We have been appointed as auditor under section 144 of the Charities Act and report in accordance Wlth the Act and r818vant regulations made or having effect thereundér. Our objectives are to obtain rgasonab16 assurance about whether the financial statements as a wholè 8re free from material misstatetnent, whether due to fraud or error. and to issue an audilorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstal8ment when it &xists. Mlsstatements can arise from fraud or grror and are considerod material if, indNidually or in the aggregate, they could reasonably be expected to influence the economic decisions of us8rs tsken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial stat8m8nts is located on the Financial Reporting Council's website at.. www.frc.org.ukJauditorsresponsibllities. 14of15 This description fomis part of our aLKlitorfs report. C G Morris, BA. ACA For and on behalf of N8wman Morris Chartered Accountants 16 15of15