**Charity Registration No. 1134969**
## **UNITED METHODIST CHURCH CLIFTON**
## **UNAUDITED ACCOUNTS**
**FOR THE YEAR ENDED 31 AUGUST 2024**
## **UNITED METHODIST CHURCH CLIFTON**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Judith Ollivant Stephen Hannam John Raison Jim Steel Pat Raison Janet Griffiths Jenifer Lovell Jordan Arno Susan Jordan Lucy Arno Mary Timmiss Sylvia Jordan Brenda Cheetham Michael Bagnall Karen Dunn Francis Lovell Elaine Bott Roy Bott Colin Colclough Anne Bagnall Sandra Williams Margaret Moran Kathleen Kendrick Peter Saffhill Ivor Jordan Rev Louise Makin Margaret Moran **Charity number** 1134969 **Principal address** Lister Street Rotherham S65 2AX
## **UNITED METHODIST CHURCH CLIFTON**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 - 9|
## **UNITED METHODIST CHURCH CLIFTON**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
The Trustees present their report and accounts for the year ended 31 August 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the church's Deed of Union (1932) and Methodist Church Act (1976), the Charities Act 2011 and the "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016).
## **Structure, governance and management**
The church was registered as a charity on 16 March 2010.
|The Trustees who served during the year were:||
|---|---|
|Sybil Davies|(Resigned 31 August 2024)|
|Judith Ollivant||
|Stephen Hannam||
|John Raison||
|Jim Steel||
|Pat Raison||
|Janet Griffiths||
|Jenifer Lovell||
|Jordan Arno||
|Susan Jordan||
|Robert Jackson|(Resigned 31 August 2024)|
|Lucy Arno||
|Mary Timmiss||
|Sylvia Jordan||
|Brenda Cheetham||
|Harry Matthews|(Resigned 31 August 2024)|
|Michael Bagnall||
|Karen Dunn||
|Francis Lovell||
|Elaine Bott||
|Roy Bott||
|Colin Colclough||
|Anne Bagnall||
|Sandra Williams||
|Margaret Moran||
|Kathleen Kendrick||
|Peter Saffhill||
|Ivor Jordan||
|Rev Louise Makin||
|Margaret Moran||
All Methodist Churches are expected to follow the rules laid down by the Methodist Connexion. Levels of pay and contracts of employment are drawn up nationally and expected to be followed. With regard to trustees of any church they must already be a member of the Methodist Church and accept that they are under the discipline of the Methodist Church.
The Methodist Church is governed by the Methodist Connexion. This body then delegates operational powers down to the Districts, which then delegate them down to Circuits which then delegate them down to local churches.
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## **UNITED METHODIST CHURCH CLIFTON**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
The Trustees have assessed the major risks to which the church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The purpose of the Charity is to advance the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the church should undertake.
In achieving its purpose, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to:)
a) the celebration of public worship;
- b) the teaching of the Christian faith;
- c) pastoral work, including visiting the sick and the bereaved;
d) Promoting the whole mission of the church through numerous activities. In the case of Clifton Methodist Church this mainly takes the form Playgroup, Community Café and Youth Club.
e) the support of other charities in the UK and overseas.
There has been no change in these during the year.
## **Achievements and performance**
## **Worship and Prayer**
During the year the church was open for public worship on a Sunday. There are also ad hoc mid-week Bible studies as well as the afore mentioned Community activities.
## **Playgroup**
Members of the public can contact the playgroup and if places are available join up after agreeing a weekly charge.
## **Cornerstone Café**
This takes place on a Monday. Members of the community can come in and purchase a hot meal at non-profit making rates.
## **Youth Club**
Is open to any young person in the community.
## **Financial review**
There are mainly two types of regular expenditure. Firstly the payment of an annual assessment paid to the Rotherham & Dearne Valley Circuit for them to provide the ministerial cover. Secondly the direct costs of running the church building (insurance, cleaning, utilities and repairs). There are then much smaller costs appertaining to being church such as stationery, copying etc.
Over the last few years money has been raised to cover the development of the church building and to pay for some large repair items. We have replaced a number of the roofs and all guttering. In addition new rooms were created to provide extra meeting space and storage. This work is ongoing.
During the year monies are raised for other charities and this money is recorded as passing through the church records.
## **Reserves Policy**
The reserves policy laid down by the Methodist Connexion is 3 months annual expenditure at any one time excluding non-recurring large items of expenditure.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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## **UNITED METHODIST CHURCH CLIFTON**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **Public Benefit**
The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
On behalf of the board of Trustees
**Francis Lovell** Trustee Dated: 6 June 2025
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## **UNITED METHODIST CHURCH CLIFTON**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF UNITED METHODIST CHURCH CLIFTON**
I report on the accounts of the church for the year ended 31 August 2024, which are set out on pages 5 to 9.
## **Respective responsibilities of Trustees and examiner**
The charity's Trustees are responsible 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 charity’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.
## **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 giving me cause to believe that in any material respect:
- (a) accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- (b) the accounts do not accord with those records.
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.
Ll. ......................... SN...
Alan Sheriff
## **Independent Examiner**
Dated: 17 June 2025
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## **UNITED METHODIST CHURCH CLIFTON**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources**
Donations and legacies
**2**
36,628
-
Incoming resources from charitable activities
**3**
-
98,756
Other incoming resources
**4**
40,174
-
Investment income
**5**
4,759
-
**Total incoming resources**
81,561
98,756
**Resources expended**
Charitable activities
**6**
64,215
87,135
**Total resources expended**
64,215
87,135
**Net income for the year/**
**Net movement in funds**
17,346
11,621
Fund balances at 1 September 2023
81,331
29,288
**Fund balances at 31 August 2024**
98,677
40,909|**Total**
**2024**
**£**
36,628
98,756
40,174
4,759
180,317
151,350
151,350
(28,967)
110,619
139,586|**Total**
**2023**
**£**
35,889
84,586
46,609
2,343|
|---|---|---|
|||169,427|
|||140,001|
|||140,001|
|||29,426
81,193|
|||110,619|
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## **UNITED METHODIST CHURCH CLIFTON**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2024**_
|||**2024**|||**2023**||
|---|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**||**£**|
|**Current assets**|||||||
|Cash at bank and in hand||139,586||110,619|||
|**Total assets less current liabilities**|||139,586|||110,619|
|**Income funds**|||||||
|Restricted funds|**9**||40,909|||29,288|
|Unrestricted funds|||98,677|||81,331|
||||139,586|||110,619|
The accounts were approved by the Trustees on 6 June 2025
Francis Lovell **Trustee**
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## **UNITED METHODIST CHURCH CLIFTON**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
## **Charity Information**
United Methodist Church Clifton is a charity registered in England and Wales. The registered office is United Methodist Church Clifton, Lister Street, Rotherham, South Yorkshire, S65 2AX.
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
## **1.2 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.3 Resources expended**
Expenditure is recognised under the accruals basis. Specific expenditure on charitable activities is charged directly against the activity to which it relates as costs of raising funds or expenditure on charitable activities .
## **2 Donations and legacies**
|Fundraising
**3**
**Incoming resources from charitable activities**
Playgroup
Youth group
Cornerstone cafe|**2024**
**£**
36,628
**2024**
**£**
90,735
438
7,583
98,756|**2023**
**£**
35,889|
|---|---|---|
|||**2023**
**£**
77,186
448
6,952|
|||84,586|
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## **UNITED METHODIST CHURCH CLIFTON**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **4 Other incoming resources**
|Rental income
Other income
**Investment income**
Interest receivable
**Total resources expended**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
**Charitable activities**
Church activites
64,215
-
Playgroup activities
-
80,139
Youth group activities
-
558
Cornerstone Cafe activities
-
6,438
64,215
87,135||
|---|---|
## **5 Investment income**
**6 Total resources expended**
## **7 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or travelling expenses during the year.
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## **UNITED METHODIST CHURCH CLIFTON**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **8 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
|**2024**|**2023**|
|---|---|
|**Number**|**Number**|
|5|5|
## **9 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement**|**in funds**||
|---|---|---|---|---|
||**Balance at 1**|**Incoming**|**Resources**|**Balance at 31**|
||**September**|**resources**|**Expended**|**August 2024**|
||**2023**||||
||**£**|**£**|**£**|**£**|
|Church activities|373|-||**373**|
|Playgroup activities|23,028|90,735|(80,139)|**33,624**|
|Youth group activities|413|438|(558)|**293**|
|Cornerstone cafe activities|5,474|7,583|(6,438)|**6,619**|
||29,288|98,756|(83,301)|**40,909**|
Restricted funds are to be used only for the following specific purposes:
**Church activities f** und represents money raised to cover the specific development of the church building and any larger repairs.
**Playgroup activities** fund is a specific fund set aside for expenditure in relation to play group activities.
**Youth group activities** represents specific money set aside for expenditure in relation to youth group activities.
**Cornerstone café activities** fund is specific money set aside for expenditure in the community café.
## **10 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Fund balances at 31 August 2024 are represented by:
Current assets
98,677
40,909
98,677
40,909|**Total**
**£**
**139,586**|
|---|---|
||**139,586**|
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