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|||Page|
|---|---|---|
|Legal and administrative
information|||
|Trustees' report||4-9|
|Independent
Auditor's|report|10-12|
|Statement offinancial|activities|13|
|Balance sheet||14|
|Statement ofCash Flows||15|
|Notes to the financial|statements|16-29|
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|expenditure
(less any extr
are analysed below;|aordinary
expenditure).|The funds ofthe|charity
at the b|
|---|---|---|---|
|||2023|2022|
|||0||
|Total Funds at 31stAugust||3,511,458|3,549,120|
|Restricted Funds||(1,280,707)|(1,171,091)|
|Designated
Funds||(30,000)|(76,000)|
|Tangible Fixed Assets||(1,569,318)|(1,628,074)|
|Investment
Property||(400,000)|(400,000)|
|Total Unrestricted
Reserve||231,433|273,955|
|50%ofannual
expenditure|on Circuit Activities|246,845|216,777|
|(Deficit)/excess
reserves held at balance sheet date||(15,412)|57,178|
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|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||Note|Funds|Funds|2023|2022|
||||||8|||
|Incoming Resources||||||||
|Donations
and legacies|||2a||||7,469|
|Income from charitable|activities||2b|335,360|5,164|340,524|321,610|
|Investment
income|||2c|9,625|18,502|28,127|4,488|
|Other income|||2d|108,892|100,000|208,892|1,383,084|
|Total incoming
resources||||453,877|123,666|577,543|1,716,651|
|Resources expended||||||||
|Expenditure
on charitable||activities|3a|458,020|35,669|493,689|433,554|
|Investment
asset costs|||3b||11,171|11,171|23,624|
|Other expenditure|||3c|97,005|11,859|108,864|183,734|
|Total resources expended||||555,025|58,699|613,724|640,912|
|Net incoming
resources||||101,148|64,967|(36,181|1,075,739|
|Traasfers between
funds|||17|(46,130)|46,130|||
|Net incoming resources||||6747,2787|111,897|~36,181|1,075,739|
|Other recognised gains and||losses||||||
|Gain/(loss)
on investments|||||(1,481)|(1,481)|(3,104)|
|Revaluation offixed assets||||||||
|Nct movement
in funds||||(147,278)|109,616|(37,662)|1,072,635|
|Balance brought
forward||||2,378,029|1,171,091|3,549,120|2,476,485|
|Total Funds Carried Forward||||2,230,751|1,280,707|3,511,458|3,549, 120|
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||||2023|2022||
|---|---|---|---|---|---|
||Note|||||
|Fixed assets||||||
|Tangible fixed assets|4|1,569,318||1,628,074||
|Investment
property|5|400,000||400,000||
|Investments|6|640,292||402,691||
|Total fixed assets|||2,609,610||2,430,765|
|Current assets||||||
|Debtors||20,599||16,035||
|Investments
held for resale||565,000||805,000||
|Cash at bank and in hand||350,825||412,676||
|Total current assets||936,424||1,233,711||
|Liabilities||||||
|Creditors:|9|||||
|amounts
falling due within one year||34,576||115356||
|Net current assets|||901,848||1,118,355|
|Net assets|||3,511,458||3,549,120|
|Funds ofthe charity|16/18|||||
|Unrestricted
funds|||2,200,751||2,302,029|
|Designated
funds|||30,000||76,000|
|Restricted funds|||1,280,707||1,171,091|
|Total funds|||3,511,458||3,549,120|
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||||||||Total|Prior Year|
|---|---|---|---|---|---|---|---|---|
||||||||Funds|Fuads|
|||||||||8|
|Cash flows from operating
activities:|||||||||
|Net cash provided
by (used in) operating||activities|||||12,861|(19,343)|
|Cash flows from investing
activities:|||||||||
|Dividends,
interest and rents from investments|||||||28,127|4,488|
|Purchase ofproperty
and equipment|||||||(123,253)|(246,898)|
|Proceeds from the sale ofproperty|||||||259,496|115,705|
|Proceeds from the sale ofinvestments|||||||||
|Additions/disposals
in the year|||||||(239,082)|195,247|
||||||||(74,712)|68,542|
|Cash flows from financing
activities:|||||||||
|Change in cash and cash equivalents
reporting
period|in|the|||||(61,851)|49,199|
|Cash and cash equivalents
at the beginning|||ofthe reporting||||412,676|363,477|
|period|||||||||
|Cash and cash equivalents
at the end|ofthe|||reporting||period|350,825|412,676|
|Reconciliation ofnet income/(expenditure)|||||to net cash inflow||||
|from operating
activities:|||||||||
|Net movement
in funds for the reporting|||period||||||
|(as per the Statement ofFinancial Activities)|||||||(37,662)|1,072,635|
|Adjustments
for:|||||||||
|Depreciation|||||||2,009|2,009|
|Gains/losses
on investments|||||||1,481|3,104|
|Dividends,
interest and rents from investments|||||||(28,127)|(4,488)|
|Loss/profit
on the sale offixed assets|||||||(79,496)|(115,705)|
|(increase)/decrease
in investment
assets|||held for sale||||240,000|(465,000)|
|Value offixed assets transferred
to|Circuit|||||||(625,000)|
|(increase)/decrease
in debtors|||||||(4,564)|(1,304)|
|increase/(decrease)
in creditors|||||||(80,780)|114,406|
|Net cash provided
by(used in) operating||||activities|||12,861|(19,343)|
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|2. Incoming Resources|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||2023||||2022|
|||Unrestricted||Restricted||Total|Unrestricted|Restricted||Total|
||||Funds||Funds|Funds|Funds||Funds|Funds|
|2a Donations and Legacies|||||||||||
|Legacy|||||||3,000|||3,000|
|Donations|||||||4,469|||4,469|
||||||||7,469|||7,469|
|2b Income from Charitable|||||||||||
|Activities|||||||||||
|Main Assessments|||280,000|||280,000|280,000|||280,000|
|NW Layworker
Funding|||||||||10,000|10,000|
|Circuit Office|||272|||272|1,106|||1,106|
|Rentals|||43,990|||43,990|16,455|||16,455|
|Connexional
Funds|||6,529|||6,529|6,418|||6,418|
|North West Project|||||||1,008|||1,008|
|Mission Fund|||||5,164|5,164|||3,930|3,930|
|Funeral Levies|||1,105|||1,105|1,620|||1,620|
|Wedding Levies|||225|||225|300|||300|
|Sundry tk Other Income|||3,239|||3,239|773|||773|
||||335,360||5,164|340,524|307,680||13,930|321,610|
|2cInvestment
Income|||||||||||
|Interest and dividends|||9,625||18,502|28,127|1,153||3,335|4,488|
|Gain from sale ofinvestment||assets|||||||||
||||9,625||18,502|28,127|1,153||3,335|4,488|
|2d Other Income|||||||||||
|Gain re the sale ofQueens Road manse|||91,355|||91,355|||||
|Stipend Support funding|||17,537|||17,537|||||
|Valuation
adjustment
New Hope Church|||||100,000|100,000|||||
|Sale of Pogmoor Chapel|||||||||152,841|152,841|
|Cudworth
Church transferred||to circuit|||||400,000|||400,000|
|New Hope Church for sale|||||||||250,000|250,000|
|Valley Darfield Church for|sale||||||||215,000|215,000|
|Shatton Church transferred|to Circuit||||||225,000|||225,000|
|CFPLevy Refund re Barugh||House|||||||139,738|139,738|
|Trust 20106|||||||||72|72|
|CJRS Grant (Furlough)|||||||433|||433|
||||108,892||100,000|208,892|625,433||757,651|1,383,084|
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|Resources Expe|nded|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||2023|||2022|
|||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||||Funds|Funds|Funds|Funds|Funds|Funds|
|||||f|||||5|
|3a Expenditure
on Charitable|||Activities|||||||
|Stipends||||151,997||151,997|145,553||145,553|
|Salaries||||110,918||110,918|72,190|10,000|82,190|
|Travel||||9,439||9,439|10,167||10,167|
|Manses Expenses:||||||||||
|Council Tax||||7,411||7,411|7,600||7,600|
|Water Rates||||1,472||1,472|2,162||2,162|
|Maintenance
B'c repairs||||13,790||13,790|20,451||20,451|
|Insurance||||4,758||4,758|4,719||4,719|
|Mission
I'und;||||||||||
|Grants|||||7,716|7,716||7,996|7,996|
|Other|||||5,520|5,520||2,128|2,128|
|Mana
ement and Administration:||||||||||
|Telephone||||2,914||2,914|3,147||3,147|
|Postage, prindng
and|stationery|||957||957|2,174||2,174|
|Website||||689||689|607||607|
|Quarterly
magazine||||808||808||||
|Circuit Office Rent||||3,030||3,030|3,000||3,000|
|Books and Courses||||2,935||2,935|4,539||4,539|
|Professional
and Legal||||962|1,147|2,109|1,175|1,713|2,888|
|Sheffield and District|Assessment|||69,420||69,420|69,420||69,420|
|Connexional
Funds||||2,617||2,617|6,428||6,428|
|North West Project|||||||2,537||2,537|
|Quinquennial
Costs||||6,553||6,553|4,298||4,298|
|Rental Property Costs||||50,965||50,965|11,197||11,197|
|Sundries tk miscellaneous||||4,156||4, 156|405||405|
|District Levy|||||21,286|21,286||28,443|28,443|
|Depreciation||||2,009||2,009|2,009||2,009|
|Bank charges||||70||70|70||70|
|Churches
Accounts tk payroll||||3,050||3,050|2,726||2,726|
|Audit dr Accountancy||||7,100||7,100|6,700||6,700|
|||||458,020|35,669|493,689|383/74|50,280|433,554|
|3b Investment
Asset Costs||||||||||
|Hoyland
property
running
costs|||||378|378||23,624|23,624|
|New Hope insurance|dr fees||||10,793|10,793||||
||||||11,171|11,171||23,624|23,624|
|3c Other Expenditure||||||||||
|Contribution
to Pensions Fund||||||||38,909|38,909|
|Removal costs||||7,376||7,376||||
|Rent Contibution-
Melton Mowbray||||5,087||5,087||||
|CIRS Grant to Churches|||||||433||433|
|Loss on the sale ofHoyland||Chapel|||11,859|11,859||||
|Connexional
Levy on|Sale ofAssets|||84,542||84,542||144,392|144,392|
|||||97,005|11,859|108,864|433|183,301|183,734|
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||||2023|2022|
|---|---|---|---|---|
|Mission Fund Grants:|||||
|Coronation
celebration|grants|to churches|1,300||
|Dementia Friendly
grant|||500||
|Messy Vintage grant|||500||
|Church outing grant|||500||
|Energy EAiciency Evaluation||grant|500||
|Ladies Lunch|||528||
|Lego Club|||400||
|Walking club|||250||
|Hemsworth
Fiesta|||500||
|Friendship
cafe|||500||
|Messy Church grant|||500||
|Toddler group|||500||
|Grant for lighting
at Buckley|||500||
|The Exodus Project||||3,000|
|Great Houghton
Mission Grant||||500|
|Oasis Cafe Mission Grant||||500|
|Kexborough
Luncheon|Club|Grant||500|
|Barnsley Churches
Drop-In Project||||1,000|
|Street Pastors||||1,000|
|NE Streaming
Services||||558|
|Learning
Grant|||738|738|
|One-off Events/Small|Grants|||200|
||||7,716|7,996|
|Em lo ee emoluments|||||
|Wages and salaries|||99,707|73,968|
|Employer NI contributions|||6,153|3,897|
|Pension cost|||5,058|4,325|
||||110,918|82,190|
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||Freehold|Property||
|---|---|---|---|
||Land dt Buildings|Improvements|Total|
|Original Cost||||
|As@01September 2022|1,601,638|32,683|1,634,321|
|Additions
in the year
Disposals
AsI31August 2023|123,253
~(iil0,000
1,544,891|32,683|123,253
(180,000)
1,577,574|
|Depreciation||||
|As @01September 2022||6,247|6,247|
|Depreciation
charge||2,009|2,009|
|As @31August 2023||8,256|8,256|
|Net BookValue||||
|As @01 September 2022
AsI31August 2023|1,601,638
1,544,891|26,436
24,427|1,628,074
1,569@18|
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|Other Investments||||
|---|---|---|---|
|||2023|2022|
|||s||
|Market value at 1 September||402,691|601,042|
|Additions
in the year||617,998|295,986|
|Expenditure/Disposals|in the year|(378,916)|(491,233)|
|Increase/(Decrease)
in|the year|(1,481)|(3,104)|
|Market value at 31August||640,292|402,691|
|Gain on investments||(1,481)|3,104|
##
|Debtors|||
|---|---|---|
||2023|2022|
|||0|
|Debtors and accrued income|1,158||
|Prepayments|19,441|16,035|
||20,599|16,035|
|8.|Investment|Investment|Assets held for resale|||
|---|---|---|---|---|---|
|||||2023|2022|
||Hoyland|Church - closed 2021|||340,000|
||Valley Darfield Church - closed 2022|||215,000|215,000|
||New Hope Church - closed 2022|||350,000|250,000|
|||||565,000|805,000|
|9.|Creditors|||||
|||||2023|2022|
||||||0|
||Creditors|&|Accruals|34,576|113,956|
||Deferred|income|||1,400|
|||||34,576|115,356|
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|Name|Position|Stipend or|Employers'|Pension|Total|
|---|---|---|---|---|---|
|||Salary|NICs|Contributions|Cost|
|2022/23||||||
|Reverend Michael Neal|Superintendent
Minister|29,796|2,923|7,244|39,963|
|Reverend Ben Scrivens|Minister|27,104|2,543|7,244|36,891|
|Reverend Claire Rawlinson|Minister|27,104|2,543|7,244|36,891|
|Reverend Alison McCauley|Minister|27,104|2,543|7,244|36,891|
|Jayne Wragg|Circuit Administrator|5,446|461|641|6,548|
|Carol Jewkes|Circuit Administrator|12,586|796|645|14,027|
|Eleanor Peet|Circuit Lay Worker|14,321|730||15,051|
|Linda Stammers|Circuit Lay Worker|12,510|476|751|13,737|
|Daphne Irwin|Circuit Lay Worker|12,825|520|769|14,114|
|Peter White|Circuit Lay Worker|25,699|2,322|1,542|29,563|
|Deborah Evans|Circuit Lay Worker|1,146|53||1,199|
|Aimee Crosslaud|Circuit Lay Worker|2,933|91||3,024|
|Carol Cotton|NE Lay Worker|12,241|704|710|13,655|
|||210,815|16,705|34,034|261,554|
|2021/22||||||
|Reverend Michael Neal|Superintendent
Minister|28,679|2,825|6,971|38,475|
|Reverend
Cameron Stirk|Minister|26,087|2,453|6,971|35,511|
|Reverend Ben Scrivens|Minister|26,087|2,453|6,971|35,511|
|Reverend Claire Rawlinson|Minister|26,087|2,453|6,971|35,511|
|Jayne Wragg|Circuit Administrator|14,276|764|1,637|16,677|
|Eleanor Pact|Circuit Lay Worker|12,979|578||13,557|
|Linda Stammers|Circuit Lay Worker|11,357|345|681|12,383|
|Daphne
Irwin|Circuit Lay Worker|9,302|368|558|10,228|
|Peter White|Circuit Lay Worker|11,859|1,089|597|13,545|
|Carol Cotton|NE Lay Worker|14,196|752|852|15,800|
|||180,909|14,080|32,209|227,198|
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|maintenanc|e
costs|ofsimil|ar prop|erties
own|ed by the Circuit.|The total cost|
|---|---|---|---|---|---|---|
||||||2023|2022|
|Stipend of|Reverend|Michael|Neal||29,796|28,679|
|Employer's|National|Insurance|contributions||2,923|2,825|
|Employer's|pension|contributions|||7,244|6,971|
||||||39,963|38,475|
|Notional
estimate ofcost ofproviding||||manse|14,850|13,500|
|Chair's expenses|||||2,648|3,085|
|Total cost|||||57,461|55,060|
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||Balance b/f|Incoming|Resources||Balance c/f|
|---|---|---|---|---|---|
||01/09|Resources|Expended|Transfers|31/08|
|2023||||||
|South Hiendley|2,197|46|(134)|(40)|2,069|
|Model Trust Fund|400,494|18,456|(23,780)|243,053|638,223|
|Property held for resale|674,120|100,000|(23,030)|(196,883)|554,207|
|Methodist
Women in Britain|137||||137|
|Mission Fund|94,143|5,164|(13,236)||86,071|
||1,17],091|123,666|(60,180)|46,130|1280,707|
|2022||||||
|South Hiendley|105,131|615|(1,270)|(]02,279)|2,197|
|Model Trust Fund|495,911|295,371|(108,034)|(282,754)|400,494|
|Property held for resale|340,000|465,000|(130,880)||674,120|
|Methodist
Women in Britain|137||||137|
|Mission Fund|87,940|3,930|(10,125)|12,398|94,143|
|Mission Fund - salaries||10,000|(10,000)|||
||1,029,119|774,916|(260,309)|(372,635)|1,171,091|
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|||2023|2022|
|---|---|---|---|
|~868 Hi|4)|||
|Transfer
Transfer|toCFB(General Circuit Purposes)
to HSBC(General Circuit Purposes)|(40)
~48|(102,043)
~236
102,279|
|Transfer|to CFB(Mission Fund)||(12,398)|
|Transfer|to CFB(Conservatory
RoofOrchard Croft|(10,260)||
|Transfer|to CFB(Windows
Wheetshaw
Lane)|(10,300)||
|Transfer|to CFB(Windows
Hawshaw
Lane)|(8,890)||
|Transfer|toHSBC (Manse Costs reimbursed)|(12,756)||
|Transfer|to CFB(General Circuit Purposes)||(20,000)|
|Transfer|to CFB(Assessment
support for churches)||(8,400)|
|Properties sold during the year||407,697||
|Transfer
Capital|to HSBS(Barugh House building project)
Expenditure
(Barugh House building project)|~)22,438|(22,353)
~2)9683|
|||243,053|~282,734)|
|Pro
held for resale||||
|Sale ofHoyland
Church||(196,883)||
|||196,883||
|Mission Fund:||||
|Transfer|&om MTF||12,398|
||||12398|
|Total Transfem
to/(from) Restricted Funds||46,130|(372,635)|
|18.Designated|Funds|||
|||2023|2022|
||||8|
|Quinquennial
and electrical inspections||13,750|12,500|
|Manse redecoration||10,000|8,500|
|Removal|and relocation|6,250|5,000|
|Planned|ministerial
appointment
2023||50,000|
|||30,000|76,000|
##
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|||||2023|2023|2022|
|---|---|---|---|---|---|---|
|||||||f|
|Balance brought||forward|||||
|Offerings/Gifts||received during|the year||113|6,485|
|Offerings/Gifts||paid over during|the year||(113)|(6,485)|
|Balance carried||forward|||||
|.Analysis|ofAssets|between Funds|||||
||||Iavestment|Taagible|Other||
|||Investments
f|Property|Fixed Assets
f|Assets|Total|
|31/08/2023|||||||
|Unrestricted|Funds||400,000|1,569,318|231,433|2,200,751|
|Designated|Funds||||30,000|30,000|
|Restricted Funds||640,292|||640,415|1,280,707|
|||640,292|400,000|1,569,318|901,848|3,511,458|
|31/08/2022|||||||
|Unrestricted|Funds||400,000|1,628,074|273,955|2,302,029|
|Designated|Funds||||76,000|76,000|
|Restricted Funds||402,691|||768,400|1,171,091|
|||402,691|400,000|1,628,074|1,118,355|3,549,120|
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