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2021-08-31-accounts

Ministers Rev S.Santry
At any time during Rev J Albrow
the year. Rev P A Ceilings
Rev W.Grewcock
Rev BJ Hadfield
Rev B.Haslam
Deacon R.Lovatt
Rev A Richardson
Rev SHan (AM)

RISK RISK MITIGATED BY
Misappropriation offunds Strict observance ofStanding Order 012(1)which states that:-
"Methodist money shall not be heldin private accounts butin
official bank accounts requiring
the signatures
of, orelectronic
authorisation
by, two persons for withdrawals"
Investment Risks The vast majority ofCircuit funds are held as balances with
Lloyds Bank, in the CFBDeposit Fund and the Trustees Interest
Fund at TMCP. The Ware Hawking Trust Fund is invested
on
our behalf by TMCP in a range ofinvestment
trusts etc.
Viability ofChurches The viability ofchurches
in the Circuit is monitored
through
the Standard
Forms ofAccounts, Trustees Annual
Reports and
Reserves Policy declarations
submitted
annually.
The Mission
Ik Ministry Group also maintain
an oversight ofchurches
general
health through
continual
discourse.
The Circuit is aware that, the current
level ofstaffing is
unaffordable
in the longer term and will be the subject of
ongoing review at Circuit Meetings.
Property Risk A planned
programme
ofprofessional
quinquennial
inspections
is carried out at the request ofand under the
supervision
ofthe Property Group (for churches)
and the

Exeter Coast d(s C Exeter Coast d(s C Exeter Coast d(s C Exeter Coast d(s C Exeter Coast d(s C ountry C ircuit Page 2
Statement ofFinancial Activities (SOFA) - for the ear ended 31 An st2021
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Total 2020 21 Total 201920
Income and Endowments from:
Donations
and legacies
10,000 10,000
Charitable
activities
Assessments
or share
436,432 436,432 438,227
Other (inc Property
Disposal proceeds)
11,188 11,188 131,686
Other trading activities
—Lettings 30,400 30,400 22,438
—Miscellaneous 1,629 1,629
Investments 2,853 1,357 4,210 7,418
Other - inc grants received 22,865 22,865 23,000
Total 494,179 12,545 10,000 516,724 622,768
Expenditure
on:
e
ng expenses
ar a
e act utes
Stipends, salaries,
NICa Pension
costs 10 283,022 283,022 265,254
District Assessment 106,246 106,246 110,695
Connexional
Property
Fund
Levy 38,192
Telephone
&travel
14,981 14,981 17,760
Insurance,
utilities, etc
28,451 28,451 26,623
Maintenance
on manses
30,332 30,332 34,978
Expenditure
on other Circuit
property 1,686
Other Expenditure 14,438 979 15,417 10,215
Grants and
Donations
67,155 67,155 41,914
Contributions
to District Advance
Fund 22,072 22,072 13,671
Total 552,553 23,051 575,604 560,990
Net income/(expenditure) ( 58,374) ( 10,506) 10,000 ( 58,880) 61,779
Transfers
between
funds
( 157) 157
Tranfers
re designated
grants
( 58,531) ( 10,349) 10,000 (58,880) 61,779
Other recognised
gains / (losses) I
Gains/(Losses)
on revaluation
of fixed assets 440,000 440,000 384,768
Gains/(Losses)
on investment
assets 17,148 ( 161) 16,987 1,408
Closing balance
paid to Anglican
Church
Net movement
in funds
398,617 (10,510) 10,000 398,107 447,955
Correction to funds brought forward 3,679 3,679 220
Total funds brought forward 2,631,558 412,078 3,043,636 2,595,461
Total funds carried forward 3,033,854 401,568 10,000 3,445,422 3,043,636

All Funds Funds Funds Funds Unrestricted Circuit Model
Trust Fund
Restricted Endowment
FUItds
Totals this
year
Totals last
year
(Unrestricted)
E
Tangible Fixed Assets*
Notes
Land &Buildings 12 2,582,901 2,582,901 2,142,901
Equipment 12
Total fixed assets 2,582,901 2,582,901 2,142,901
Current Assets
Debtors and Prepayments 14 28,654 28,654 22,493
Loans 1,121
Trustees
or Methodist
C urch
Purposes deposits 72,255 401,568 473,823 487,145
Central Finance Board Deposits 377,995 10,000 387,995 389,962
Cash at Bank and in hand 15 14,930 14,930 22,428
Total current assets 493,834 401,568 10,000 905,402 923,148
o
an
ccrua s u
under 1yr) 16 (14,881) (14,881} (15,463)
Net current assets (liabilities) 478,953 401,568 10,000 890,521 907,685
o a esse s esscurren
liabilities 3,061,854 401,568 10,000 3,473,422 3,050,586
Loans and cre itors due after 1
year 16 (28,000) (28,000) (6,950}
Provisions or ia ilities an
charges
Net assets 3,033,854 401,568 10,000 3445 422 3043 636
Funds ofthe Circuit
Unrestricted funds 3,033,854 3,033,854 2,631,558
Circuit Model Trust Fund
(Unrestricted) 401,568 401,568 412,078
Restricted funds 10,000 10,000
Endowment funds
Total Funds 3,033,854 401,568 10,000 3,445,422 3,043,636
Opening Receipts Payments Net Receipts/ Adjustments Closing
Internal Organisations balance Payments balances
Total

2021 2020
Cash flows fram operating
activities
(36,997) (145,927)
Cash flows from investing
activities
Interest income 1,631 4,513
Dividend
income
2,579 2,905
Proceeds from the sale af property 131,686
Total cash flows from investing
activities
4,210 139,104
Cash flows from financing activities
Total cash flows from financing
activities
E3
Change in cash and cash equivalents ~in, 7$7i ~i6x x
Cash and cash equivalents
at start ofthe year
899,535 906,358
Cash and cash equivalents
at the end ofthe year
866,748 899,535
Cash and cash equivalents
comprise ofcash at bank and in hand plus highly
liquid current asset investments held.
Appendix s
Net movement
in funds forthe year
398,107 447,955
Adjusted jai:
(Increase)/
Decrease in debtors
(5,041) 49,128
Increase/ (Decrease) in creditors 20,468 (119,359)
Interest and dividend
income
(4,210) (7,418)
Revaluation
ofinvestment
property
(450,000) (384,768)
Proceeds from the sale ofproperty (131,686)
Correction to bought forward
reserves
3,679 220
Total cash generated
from operating activities
(36,997) (145,927)

4.Donations 4.Donations and legacies and legacies and legacies Unrestricted Circuit Model
Trust Fund
Restricted
Endowed
& 2021 2020
E E E
Donations 10000 10,000
Legacies
Total 10,000 10,000
5.Charitable
other
activities- Unrestricted Circuit Model
Trust Fund
Restricted
Endowed
& 2021 2020
f E E E
Disposal ofAxminster Church 131,686
Charitable activities —Other 2
Charitable activities - Other 3
Total 131,686
6.Other trading activities 6.Other trading activities Unrestricted Circuit Model
Trust Fund
E
Restricted
Endowed
f
& 2021
E
2020
f
Lettings 30,400 30,400 22,438
Miscellaneous 265 265
Feed in tariff 1364 1,364
Total 32,029 32,029 22,438
7.Investment income Unrestricted Circuit Model
Trust Fund
f
Restricted
Endowed
E
& 2021
E
2020f
Central Finance Board 2,853 2,853 4,695
Other 1,357 1,357 2,722
Total 2,853 1,357 4,210 7,418

8.Payment to Trustees 8.Payment to Trustees 8.Payment to Trustees This year Last year
No trustee
has been paid any remuneration
during the year other than as stated in the related
party transaction
note (note 20).
Number oftrustees who were paid expenses
Nature ofthe expenses
Expense payments
primarily
relate to reimbursement
Total amount
paid
9.Feesfor examination
or audit ofthe accounts
for travel and computing costs E Q
8,172
17,661
Independent
examiner's
or auditors'
fees for reporting on the accounts
1,452 1,302
Other fees (eg:advice, accountancy services) paid to the independent
examiner
or auditor
10.Paid employees
(excluding
Ministers)
Staff Costs paid during the year were:
Gross wages, salaries and benefits
in kind
26,121 22,228
Employer's
National
Insurance
costs
606 564
Pension costs
Total staff costs
26,727 22,782
Average number ofstaff employeed during the year
were:
No employee
received employee
benefits of
more than E60,000 during the year.
11.Support costs
Included
within
unrestricted
other expenses
are the following support costs:
Governance
costs (accountancy
and
examination) 1650
Governance
costs (circuit treasurer)
3900
12.Grants payable
Grants paid during the year can be broken down as follows:
2021 2020
Grants
Id In the carte institutions
Crediton
Church
15,000
Sidmouth
Church
10,000
Aggregate
of non material
grants
paid
in the year 16,600 26,400
Grants
aidin the carte individuals
Aggregate ofgrants paid in the year to individuals 13,405 9,764
Grants committed
and accrued for in the year
34,100 4,800
Release ofaccrued grants -6,950 -14,050
Total grants payable per accounts 67,155 41,914

D ebtor s
Cred
itors and Bank B alances as at 31 Au u st 2021
General and Circuit Model Other Funds Endowment Totals this Totals last
Designated Trust Fund (Restricted) Funds year year
Funds (Unrestricted)
(Unrestricted)
6
14.Debtors and Pre a nts
Assessments
in arrears
125
Deposits held 253 253
Insurance
prepayment
Stipends
paid
in advance
21,836 21,836 22,176
Grants /Loans 865 865 1,121
Other prepayments 5,700 5,700 192
Total debtors 8prepayments 28,654 28,654 23,614
15.Bank balances
CFB - Stewards Reserve Account 240,564 240.564 238,287
TMCP - FCWC 2,821 2,821 2,820
TMCP —Circuit Model Trust Fund 401,568 401,568 410,957
CFB - Development
Fund
130,669 10,000 140,669 138,230
Manse Maintenance
Fund
1,568 1,568 8,493
CFB - Mission Fund
TMCP —Cheriton Cross House 2,000 2,000 2,000
TMCP —Lovell 5440 5,440 5,439
CFB - Ware Hawkinq 6,762 6,762 13,445
TMCP - Ware Hawking 61,994 61,994 65,928
Lloyds Cunent Account/Cash 13.270 13,270 13,699
Cash
in Hand
92 92 236
Total bank balances 465,180 401,568 10,000 876,748 899,535
16.Creditors and Accruals
Assessments
received
in advance
Examination
fee
1,500 1,500 1,302
Preaching fees 437 437 122
Telephone
8 travel
525 525
Letting Income
Payroll
liabilities etc
248 248
Manse Maintenance
Accrual
468
Other items (inc EuKids Charity) 171 171 171
Council Tax
Grants creditors
Cranbrook 3,750
Deacon
University
Chaplaincy
Grants committed
within
1 year 12,000 12,000 9,650
Grants committed
atter
1 year 28,000 28,000 6.950
Total creditors 8accruals 42,881 42,881 22,414
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