**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST)**
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021
**Charity Registration No. 1143402**
**Longcauseway Church (United Reformed and Methodist)**
## **Year Ended 30 November 2021**
||**CONTENTS**||
|---|---|---|
|||Page|
|Trustees' Annual Report||1 - 5|
|Independent Examiners' Report||6|
|Statement of Financial|Activities|7|
|Balance Sheet||8|
|Notes to the accounts||9 - 16|
Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2021
Charity Registration No. 1143402
## **Administrative information**
|Ministers/Trustees:|Revd. Janine Atkinson||
|---|---|---|
||Revd. Nigel Rodgers||
|Trustees:|Jennifer Day||
||Patrick Evans||
||Margaret Gooder||
||Stephen Gooder||
||Pamela Hall||
||David Hartley|retired 6 April 2021|
||Joanne Hartley||
||Karen Morrison|appointed 25 April 2021|
||Ruth Palmer|appointed 25 April 2021|
||Rosemary Roebuck||
||Robert Thurman|appointed 25 April 2021|
||Julie West||
||Philip Wetherill||
||Rachel Wetherill||
|Charity Office:|16 Buckthorne Close||
||East Ardsley||
||Wakefield||
||WF3 2DB||
|Bankers:|Clydesdale Bank Plc, trading as Virgin Money||
||46 Market Place, Dewsbury, WF13 1DN||
||Santander UK Plc||
||2 Triton Square, Regent's Place, London, NW1 3AN||
|Accountants:|Forrest Burlinson||
||20 Owl Lane, Dewsbury, WF12 7RQ||
|Investments:|Central Finance Board of the Methodist Church||
||9 Bonhill Street, London, EC2A 4PE||
||The Trustees For Methodist Church Purposes||
||Central Buildings, Oldham Street, Manchester, M1 1JQ||
||Brewin Dolphin, 10 Wellington Place, Leeds, LS1 4AN||
|Custodian:|The Yorkshire Congregational Union (Incorporated)||
||Somerset House, St. Paul's|Street, Morley, LS27 9EP|
||company no. 083885, charity no. 252965||
The trustees present their report and accounts of the charity for the year ended 30 November 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 2 and comply with the constitution, the Charities Act 2011 and the 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) (SORP FRS 102).
Page 1
Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2021
Charity Registration No. 1143402
## **Purpose and work of the charity**
The purpose of the charity is to advance the Christian faith in Dewsbury and the surrounding area in accordance with the principles and practices of the Participating Churches (the United Reformed Church and the Methodist Church).
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):
- the celebration of public worship;
- the teaching of the Christian faith;
- mission and evangelism;
- pastoral work, including visiting the sick and the bereaved;
- the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs; and
- the support of other charities in the UK and overseas.
## **Statement on 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. By seeking to advance the Christian Religion in accordance with the doctrines and practices of the participating Churches and the above statement of purpose and the related activities set out in this report.
## **Review of activities and achievements**
The Church now has eighty-three registered members, fifty-six from a URC tradition, twenty-two Methodist and five with joint membership.
Over the course of the year, we have held five funerals and three baptisms. The membership is ageing , and our congregation continues to decline in number. We have lost some loyal and long-standing members who have served in a variety of roles in the work of the Church over many years. Although they will be missed, we will remember their contribution and service with love and gratitude.
The year began with ongoing restrictions imposed by the pandemic. Weekly services had resumed, but social distancing was still very much in place as were restrictions regarding singing. Increasing covid infections in the run up to Christmas led to a further lockdown. Once again, the Church had to close its doors and revert to remote forms of worship.
As restrictions were eased, services resumed. The Leadership Team actively reviewed risks in conjunction with Government guidelines, implementing procedures to ensure its members were safe. Throughout this time, the Church continued to provide a full range of services using Zoom facilities to enable individuals to participate in services from their home if they were unable to attend in person. In addition, services were recorded and subsequently were available to view on the Church's website. These facilities continue to offer an additional means of worship and fellowship to those unable to leave their homes for whatever reason. Other regular activities using Zoom technology include Bible Study, Thursday prayers and Leaders' meetings. Written services are also issued on a weekly basis.
Following the award of a Mission Fund grant by the Yorkshire Synod of the United Reformed Church, a Church Community Work and Mission Enabler was recruited. Catherine Pathak was appointed with effect from 1st September 2021. Her role is to enable Longcauseway Church to engage in and develop its mission to the people of Dewsbury and to be the main point of contact for the local community, providing a welcoming and responsive focus for the Church's existing and new mission activities.
Page 2
Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2021
Charity Registration No. 1143402
Easing covid regulations allowed the Church to reinstate Sunday worship, providing a mix of regular and socially distanced pews and allowing much-missed congregational singing. Other outreach activities have been introduced or restarted. Our Three Strand Café is open on Wednesday and Saturday mornings, providing opportunities for fellowship, drinks and refreshments. Numbers have increased as the public have appreciated that the facility is once again available. In addition, 'Tuesday Tonic' invites people to participate in fellowship, baking cakes and items for the café and crafts such as knitting and crochet. 'Wellbeing Wednesday' provides a rolling programme of activities on a 'pay what you can' basis and is considered well-being for the mind and soul. These activities have been well received and include Chair-a-Size, table-top games, Messy Vintage and Scottish Dancing. Regular reviews are taken to ensure the activities being offered are appropriate. In addition, monthly Messy Church continues to attract families for fun activities and fellowship. The Church's established Friday Toddler Group has also restarted and continues to be popular.
Throughout the difficulties we have faced, we have remained confident that God's love has guided us in our mission. As life returns to normal, we continue to believe that with His help we can be a presence in Dewsbury, spreading a message of faith, love and hope in Jesus Christ.
## **Constitution, structure, governance and management**
Longcauseway Church (United Reformed and Methodist) is a Local Ecumenical Partnership (LEP) and is a member church of the United Reformed Church Yorkshire Synod and of the North Kirklees and Morley Methodist Circuit. It is also one of five churches within the Spen And Calder Enterprise (SPACE) cluster of churches. The Constitution for a Local Ecumenical Partnership was adopted on 9 September 2010 and was registered with the Charity Commission on 16 August 2011, registration number 1143402.
The duly authorised ministers for the time being of the LEP (whether ordained or lay), are members by virtue of their office. Other persons are entitled to membership of the charity if entitled to membership of the LEP in accordance with the provisions of the Constitution of the charity. The activities of Longcauseway Church are overseen by the Leadership Team who then report to the General Church Meeting to advise on all matters relating to church life, finance, property and other matters relating to the work of the Church. The membership of the Leadership Team (who are also elected trustees of the charity) usually consists of the pastoral ministers in charge together with up to two co-opted members and no more than fifteen elected members and no less than ten elected members. Trustees normally serve for a minimum of three years and are elected or re-elected at the annual general meeting.
The Leadership team meets monthly and the General Church Meeting meets quarterly. As an LEP, the church is served by members of both the United Reformed Church and the Methodist Church denominations.
## **Policies and procedures adopted for the induction and training of trustees**
The charity recognizes that it has a responsibility to provide guidance and assist new trustees in fulfilling their duties and responsibilities, this is done in accordance with Charity Commission guidance.
## **Risk management**
The trustees have appraised the key risks of the charity, including those related to the purposes and activities, as well as that of investment risk, and recently undertook an in-depth review as a congregation to seek out what we felt should be our true mission as a body of Christians worshipping in Dewsbury town centre.
Page 3
Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2021
Charity Registration No. 1143402
## **Investment powers and policy**
The Constitution authorises the trustees to make and hold investments using the general funds and to delegate the management of such funds. Investments are held in a number of individual and collective funds so as to keep any restricted or other funds separate and diversify investment risk. The make up of the investment funds are detailed in the notes to the accounts. Some investments are held on behalf of the charity by The Yorkshire Congregational Union (Incorporated) and by The Trustees For Methodist Church Purposes.
## **Financial review**
The results for the year are set out in the financial statements and show that the net expenditure exceeded the income by £21,413 (2020: £11,718). The investments reported a rise in the market value of the portfolio as a whole of £28,607 (2020: loss of £15,579), which resulted in an overall surplus of £7,194.
The offering from our congregation continues to fall and as our membership falls, this is a worrying trend going forward. Apart from the rental income we receive, the offertory is our main source of revenue. There was however an increase over the previous year from £34,541 to £40,295 (including gift aid), but we must consider the fact that both years were impacted because of covid, and more severely in 2020.
In 2020 we were able to reclaim £11,031 under the government furlough scheme for our employees, but this was gradually wound up during 2021, when our total grant claim was £4,573. Church lettings were zero during 2021 due to Covid which had already reduced our lettings in 2020 (£2,513).
One of the main reasons why we are struggling to break-even is the prohibitive cost of maintaining, insuring and heating what is a very large and old building. Insuring, lighting and heating the premises cost £22,583 (2020: £24,443), and the gas and electricity bills are due to increase dramatically soon.
Maintaining the building to a good standard is a requirement placed on the trustees and we have a property committee who are tasked to do this. There are of course all the usual maintenance contracts and safety certificates that are required by law, but the fabric of the building is in constant need of repair. This year we had to replace the parquet hall floor which had lifted during the closure of the buildings during Covid. The cost of this repair was £11,662.80 plus VAT. Fortunately we were able to claim back the VAT under the government's Listed Places of Worship Grant Scheme. The overall cost of repairs for the year was £25,827 (2020: £11,444).
The offertory from our membership falls short of being able to cover the cost of ministry and mission costs payable to the United Reformed and Methodist Churches. The costs of these contributions totalled £48,903 (2020: £52,063), making the charity reliant on other income to make up the shortfall in membership dues.
The charity continues to raise funds for other charities and paid donations of £2,375 in the year (2020: £663).
## **Reserves policy**
It is the policy of the charity to maintain general funds such that the normal activities of the organisation can be maintained at a satisfactory level in order to achieve the purposes set out above. The charity has a designated Property reserve of £1,195,876 representing the book value of land and buildings, a designated Contingency reserve of £130,000, and other designated reserves of £17,521. General reserves, which are available for the continuing operation of the charity, were £525,758 as at 30 November 2021 (2020: £518,312).
Restricted funds consist of the Manse Fund, which totalled £7,280 (2020: £7,280), these funds are not available for the general use of the charity.
Page 4
Longcauseway Church (United Reformed and Methodist) Trustee's Annual Report for the year ended 30 November 2021
Charity Registration No. 1143402
Our Contingency reserve remains at a figure of £130,000 which we consider adequate to cover three years rental income from the shops should the leases end and we cannot find replacement tenants straight away. This is income that the Church relies upon and it would give us breathing space to make plans should the shops remain empty for a longer period of time.
## **Trustees' responsibilities in relation to the financial statements**
The trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and application of resources of the charity for that period.
In preparing the financial statements, the trustees are required to:
- l select suitable accounting policies and then apply them consistently;
- l observe the methods and principles in the applicable Charities SORP;
- l make judgements and estimates that are reasonable and prudent;
- l state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- l prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approval**
The Report of the Trustees was approved by the Board of Trustees on 5 April 2022 and signed on their behalf by:
……………………………………………
Joanne Hartley, Secretary
Page 5
Longcauseway Church (United Reformed and Methodist) Independent Examiner's Report to the Trustees of Longcauseway Church (United Reformed and Methodist)
Charity Registration No. 1143402
I report to the trustees on my examination of the accounts for Longcauseway Church (United Reformed and Methodist) for the year ended 30 November 2021, which are set out on pages 7 to 16.
## **Responsibilites and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). The trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 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.
The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present 'a true and fair view' and the report is limited to those matters set out in the statement below.
## **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:
- 1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- 2) the accounts do not accord with those records; or
- 3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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.
## **Use of my report**
This report is made solely to the charity's trustees, as a body. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, for the statements I have made, or for the opinions I have stated.
…………………………………………………….…………………...…
dated ……………………………………...……... 2022
## **Ebrahim Suleman**
Member of the Institute of Chartered Accountants in England and Wales for and on behalf of **Forrest Burlinson Chartered Accountants** 20 Owl Lane, Shawcross, Dewsbury, WF12 7RQ
Page 6
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2020
Note £ £ £ £
Income and endowments
Donations and legacies 5 41,183 -- 41,183 39,577
Grants received 6 4,573 -- 4,573 11,031
Charitable activities 7 59,246 -- 59,246 54,114
Investment income 8 9,357 -- 9,357 11,074
Total income 114,359 -- 114,359 115,796
Expenditure
Costs of raising funds:
Investment management costs 1,945 1,945 1,735
Expenditure on charitable activities:
Ministerial costs 9 48,903 -- 48,903 52,063
Premises costs 10 68,953 -- 68,953 62,823
Worship costs 11 5,158 -- 5,158 4,425
Donations made 12 2,375 -- 2,375 663
Other costs 13 8,438 -- 8,438 5,805
133,827 -- 133,827 125,779
Total expenditure 135,772 -- 135,772 127,514
Net income/(expenditure) (21,413) -- (21,413) (11,718)
Net gains on investments 14 28,607 -- 28,607 (15,579)
Net movement in funds 7,194 -- 7,194 (27,297)
Reconciliation of Funds
Total funds brought forward 1,861,961 7,280 1,869,241 1,896,538
Total funds carried forward 1,869,155 7,280 1,876,435 1,869,241
**----- End of picture text -----**
There were no recognised gains or losses for the year ended 30 November 2020 or 2021 other than those included in the Statement of Financial Activities above.
Page 7
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) BALANCE SHEET AS AT 30 NOVEMBER 2021**
Charity No. 1143402
**----- Start of picture text -----**
Unrestricted Unrestricted Restricted Total Total
General Designated Funds Funds Funds
Funds Funds 2021 2020
Note £ £ £ £ £
Fixed assets
Tangible Assets 17 -- 1,195,876 -- 1,195,876 1,195,876
Investments 18 448,464 130,000 7,280 585,744 554,747
448,464 1,325,876 7,280 1,781,620 1,750,623
Current assets
Debtors 19 14,145 -- -- 14,145 25,522
Cash at bank and in hand 97,152 19,384 -- 116,536 105,823
Total Current Assets 111,297 19,384 -- 130,681 131,345
Creditors: amounts falling due
within one year 20 (34,003) (1,863) -- (35,866) (12,727)
Net current assets 77,294 17,521 -- 94,815 118,618
Total net assets 525,758 1,343,397 7,280 1,876,435 1,869,241
The funds of the charity:
Unrestricted funds: 22 525,758 1,343,397 -- 1,869,155 1,861,961
Restricted funds 23 -- -- 7,280 7,280 7,280
Total funds 525,758 1,343,397 7,280 1,876,435 1,869,241
**----- End of picture text -----**
The notes on pages 9 to 16 form part of these accounts.
Agreed by the trustees at their meeting on 5 April 2022 and signed on their behalf by:
…………………………………………………………………………………….
Jennifer Day Trustee
Approved and adopted by the Church Annual General Meeting held in May 2022.
…………………………………………………………………………………….
Revd. Janine Atkinson Trustee
Page 8
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **1 Legal status**
The charity is a public benefit entity as defined by FRS 102.
The charity is a Local Ecumenical Partnership whose sponsorship body is the West Yorkshire Ecumencial Council. The trustees of the charity are listed in the Trustees Annual Report.
In the event of the charity being wound up the Constitution specifies that 'in no circumstances shall the net assets of the charity be paid to, or distributed among the members. The members carry no liability on an insolvent winding-up.'
## **2 Accounting policies**
## **2.1 Basis of preparation of accounts**
The accounts are prepared under the historical cost convention and include the results of the charity's operations which are described in the Trustees' Annual Report and all of which are continuing. The accounts have been prepared in accordance with the Statement of Recommended Practice: ' _Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)_ ' (SORP FRS 102), the Charities Act 2011 and applicable regulations, with the exception that no depreciation is proved on Church property.
## **2.2 Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees at their discretion to use for a particular purpose. The aim and use of each designated fund is set out later in these notes.
Restricted funds are subject to specific restrictions, which the donor, legatee, or other third party has specified are to be solely used for particular areas of the charity's work or for specific projects undertaken by the charity. The charity has no endowment funds.
## **2.3 Recognition of income**
Income is included in the Statement of Financial Activities when:
- l the charity becomes entitled to the resources;
- l any performance conditions attached to the income have been met or are fully within the control of the charity;
- l it is more likely than not that the income will be received; and
- l the monetary value can be measured with sufficient reliability.
Income and expenses are not offset, unless permitted by the SORP (FRS 102) or FRS 102.
## **2.4 Income from interest and dividends**
This is included in the Statement of Financial Activities when receipt is probable and the amount receivable can be measured reliably, this is normally upon notification.
## **2.5 Investment gains and losses**
This includes any realised gains or losses on the sale of investments and any gain or loss resulting from the revaluation of investments to market value at the balance sheet date.
## **2.6 Expenditure and liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the trustees to pay out resources and the amount of the obligation can be measured with reasonable reliability. Expenditure includes Value Added Tax, which cannot be recovered.
The United Reformed Church mission and ministry costs and the Methodist circuit fund is paid regularly and is included in the financial statements for the year to which it relates.
Page 9
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **2.7 Volunteers**
Most of the management and activity of the church is carried out by volunteers. This intangible cost is not included in the financial statements as this voluntary contribution to the life of the Church is incalculable. This policy is in accordance with SORP (FRS 102).
## **2.8 Pension costs**
The charity operates a contributory pension scheme for eligible staff.
The employer contributions made in the year were £269 (2020: £384).
## **2.9 Governance and support costs**
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice, these together with other support costs are included under expenditure on charitable activities. Such costs are not sufficient to be charged to individual activities.
## **2.10 Tangible fixed assets for use by the charity and depreciation**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases, except freehold land (which is not depreciated): Fixtures, fittings and equipment straight line over 5 years Computers and audio visual equipment straight line over 3 years Buildings no depreciation
Presently all items of fixtures, fittings, equipment, computers and audio visual equipment that are held have been fully written down in accordance with this policy, therefore there is no charge to depreciation for these in these accounts.
The original Church building, including the organ and fixtures and fittings, date back over 100 years, would likewise be fully depreciated at cost in accordance with earlier policies on depreciation and so has no value attributed in these accounts. The value of land associated with the Church has not been recognised in the accounts in accordance with SORP (FRS 102) as the historical cost or fair value cannot be measured reliably. More recent expenditure on buildings and alterations, most notably the Church Hall and ancillary premises were professionally valued on a existing use basis as at 30 November 1999 and are included at this amount as a deemed cost. These buildings are not depreciated.
## **2.11 Fixed Asset Investments**
Investments are initially recognised at their transaction value and subsequently measured at fair value as at the balance sheet date using the mid market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The charity does not use complex financial instruments, as defined under the Charity SORP (FRS 102).
## **2.12 Debtors**
Trade and other debtors are recognised at the settlement amount due after any discount.
Prepaid expenses are the amount of expenditure paid as at the period end after taking account of any discount. Funds not yet received are accounted for in accordance with the above recognition of income policy where the expected amount that can be measured reliably has not been received at the period end.
## **2.13 Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation as a result of a past transaction or event that will probably result in the transfer of funds and the amount due to settle the obligation can be measured or estimated reliably, these are recognised after any discount due.
Page 10
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **2.14 Taxation**
No tax has been provided in these accounts because the trustees believe that the income and gains are within the exemptions granted for charities.
## **2.15 Going Concern**
There are no material uncertainties about the charity's ability to continue as a going concern.
## **3 Trustee's remuneration and expenses and related party transactions**
The charity contributes to the SPACE group of churches and North Kirklees and Morley Methodist Circuit, both of which provide for the costs of ministers (including centralised payments of stipends, housing (manse), training, pension contributions and other benefits for ministers). This includes the ministers (Revd Janine Atkinson and Revd Nigel Rodgers), who in accordance with clause 22 of the LEP constitution are trustees of the charity by virtue of their office. The costs paid to United Reformed Church and Methodist Church are shown in Ministerial costs under note 9.
Karen Morrison is a trustee and has been employed as a cleaner since September 2021. Authority for remunerating a trustee is in the Constitution for a Local Ecumenical Partnership adopted 9 September 2010 at clause 49. The trustees confirm that the procedures set out at clause 50 have been fully complied with on making this appointment. The total remuneration in the year was £1,401 (2020: £nil).
Other than these items no other trustee receives any remuneration from the charity. No trustee received expenses for being a trustee of the charity.
|**4**
**Independent examiner**
Independent examiner's fees
**5**
**Donations and legacies**
Weekly offering
Tax refunds under gift aid
Donations
**6**
**Grants received**
UK Government CJR Scheme|**Unrestricted**
**Funds**
**£**
32,275
8,020
888
41,183
**Unrestricted**
**Funds**
**£**
4,573
4,573|**Restricted**
**Funds**
**£**
--
--
--
--
**Restricted**
**Funds**
**£**
--
--|**2021**
**£**
840
**Total**
**Funds**
**2021**
**£**
32,275
8,020
888
41,183
**Total**
**Funds**
**2021**
**£**
4,573
4,573|2020
£
600
Total
Funds
2020
£
27,112
7,429
5,036
39,577
Total
Funds
2020
£
11,031
11,031|
|---|---|---|---|---|
Page 11
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **7 Income from charitable activities**
|Tea and coffee mornings
Fund raising events
Luncheon club
Church lettings
Rents received
Shops insurance
YCU Mission grant
Other income
**8**
**Investment income**
Investment portfolio
Bank interest
**9**
**Ministerial costs**
Ministry and mission fund costs
United Reformed Church
Methodist Church
**10**
**Premises costs**
Employment costs
Lighting and heating
Water rates
Insurance
Repairs and renewals
Commissions on rents
Supplies and cleaning|**Unrestricted**
**Funds**
**£**
1,473
1,455
--
--
47,200
966
6,997
1,155
59,246
**Unrestricted**
**Funds**
**£**
8,266
1,091
9,357
**Unrestricted**
**Funds**
**£**
34,524
14,379
48,903
**Unrestricted**
**Funds**
**£**
17,907
9,748
917
12,835
25,827
624
1,095
68,953|**Restricted**
**Funds**
**£**
--
--
--
--
--
--
--
--
--
**Restricted**
**Funds**
**£**
--
--
--
**Restricted**
**Funds**
**£**
--
--
--
**Restricted**
**Funds**
**£**
--
--
--
--
--
--
--
--|**Total**
**Funds**
**2021**
**£**
1,473
1,455
--
--
47,200
966
6,997
1,155
59,246
**Total**
**Funds**
**2021**
**£**
8,266
1,091
9,357
**Total**
**Funds**
**2021**
**£**
34,524
14,379
48,903
**Total**
**Funds**
**2021**
**£**
17,907
9,748
917
12,835
25,827
624
1,095
68,953|Total
Funds
2020
£
2,148
--
383
2,513
47,200
1,868
--
2
54,114
Total
Funds
2020
£
9,112
1,962
11,074
Total
Funds
2020
£
35,805
16,258
52,063
Total
Funds
2020
£
23,563
11,542
1,363
12,901
11,444
624
1,386
62,823|
|---|---|---|---|---|
Page 12
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
|**11**
**Worship costs**
Organist and organ supply
Youth and messy church
Mission costs
Other expenses
**12**
**Donations made**
Donations to Commitment for
Life and All We Can
Other donations
**13**
**Other costs**
Photocopier costs
Printing postage and stationery and
telephone
Luncheon club
Professional fees
Sundry expenses
**14**
**Net gains on investments**
Net realised gains on
disposals
Net unrealised (losses)/gains
on investment portfolio|**Unrestricted**
**Funds**
**£**
3,072
251
647
1,188
5,158
**Unrestricted**
**Funds**
**£**
--
2,375
2,375
**Unrestricted**
**Funds**
**£**
2,203
3,261
--
840
2,134
8,438
**Unrestricted**
**Funds**
**£**
8,313
20,294
28,607|**Restricted**
**Funds**
**£**
--
--
--
--
--
**Restricted**
**Funds**
**£**
--
--
--
**Restricted**
**Funds**
**£**
--
--
--
--
--
--
**Restricted**
**Funds**
**£**
--
--
--|**Total**
**Funds**
**2021**
**£**
3,072
251
647
1,188
5,158
**Total**
**Funds**
**2021**
**£**
--
2,375
2,375
**Total**
**Funds**
**2021**
**£**
2,203
3,261
--
840
2,134
8,438
**Total**
**Funds**
**2021**
**£**
8,313
20,294
28,607|Total
Funds
2020
£
2,900
524
518
483
4,425
Total
Funds
2020
£
192
471
663
Total
Funds
2020
£
1,377
2,306
390
600
1,132
5,805
Total
Funds
2020
£
7,507
(23,086)
(15,579)|
|---|---|---|---|---|
## **15 Employees**
The average number of staff employed by the charity during the reporting period was 2 (2020: 2). This consisted of 1 full-time member of staff and 1 part-time.
|The cost in respect of staff:
Wages
Social security costs
Employers pension contributions
No employee had emoluments of £60,000 or more.|**Total**
**2021**
**£**
16,794
844
269
17,907|Total
2020
£
22,203
976
384
23,563|
|---|---|---|
Page 13
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **16 Support costs**
Administration and governance costs included within charitable activities totalled £6,304 (2020: £4,283).
## **17 Tangible fixed assets for use by the charity**
|COST
as at 1 December 2020
and 30 November 2021
DEPRECIATION
as at 1 December 2020
and 30 November 2021
**Net book value**
**as at 30 November 2021**
as at 30 November 2020|Church
alterations
£
90,370
--
**90,370**
90,370|Church Hall
and shops
£
946,000
--
**946,000**
946,000|Manses
£
159,506
--
**159,506**
159,506|Total
£
1,195,876
--
**1,195,876**
1,195,876|
|---|---|---|---|---|
The Manses are shares in properties used to support the ministry of the Church.
All properties are held on behalf of the charity by The Yorkshire Congregational Union (Incorporated).
## **18 Fixed Asset Investments**
|Market Value as at 1 December 2020
Additions at cost
Disposals at carrying value
Net gain/(loss) on revaluation
Market Value as at 30 November 2021
Historical cost
**Holdings:**
Brewin Dolphin ethical fund
Highfield - cash on deposit
Clay legacy - cash on deposit
Manse Fund - cash on deposit
Other funds - cash on deposit
TMCP - cash on deposit
**Sector analysis:**
Equities
Fixed interest
Cash held within the investment portfolios|**2021**
**£**
554,747
29,941
(21,197)
22,253
585,744
538,714
**2021**
**£**
315,947
18,275
711
7,640
629
242,542
585,744
**2021**
**£**
242,872
71,213
271,659
585,744|2020
£
567,176
134,634
(153,662)
6,599
554,747
524,428
2020
£
290,697
16,076
711
7,624
551
239,088
554,747
2020
£
218,487
70,061
266,199
554,747|
|---|---|---|
All investments are held and managed in the UK.
Page 14
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
## **19 Debtors**
|**19**|**Debtors**|||
|---|---|---|---|
|||**2021**|2020|
|||**£**|£|
||Gift aid tax recoverable|7,957|15,635|
||Debtors|3,680|5,932|
||Prepaid expenses|2,508|3,955|
|||14,145|25,522|
|**20**|**Creditors: amounts falling due within one year**
Income received in advance
Creditors|**2021**
**£**
26,324
9,542|2020
£
5,333
7,394|
|||35,866|12,727|
|**21**|**Securities and Charges**|||
|**22**|No charges exist over the property and assets of the charity.
**Analysis of charitable funds**
**UNRESTRICTED FUNDS**
**General fund**
At 1 December 2020:
Income
Expenditure
Other (losses)/gains
Transfers|**2021**
£
518,312
112,236
(133,397)
28,607
--|2020
£
545,344
104,367
(115,820)
(15,579)
--|
||At 30 November 2021:|525,758|518,312|
||The General funds are those available for the general purposes of the charity.
**Gifts fund**
At 1 December 2020:
Income
Expenditure
Other gains
Transfers|16,752
--
--
--
--|16,752
--
--
--
--|
||At 30 November 2021:|16,752|16,752|
||This fund is made up of gifts and legacies received that has been set aside to meet
purchase of books and bibles and/or other worship related costs.
**Charities fund**
At 1 December 2020:
Income
Expenditure|particular items
1,021
2,123
(2,375)|such as the
1,286
398
(663)|
||At 30 November 2021:|769|1,021|
||This fund is used to make donations to other charities.|||
Page 15
**LONGCAUSEWAY CHURCH (UNITED REFORMED AND METHODIST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021**
Charity No. 1143402
||**Contingency fund**||||
|---|---|---|---|---|
||At 1 December 2020:||130,000|130,000|
||Transfers||--|--|
||At 30 November 2021:||130,000|130,000|
||This fund was created as a contingency against the charity's reliance on rental
as detailed in the reserve policy section of the Trustees Annual Report.
**Property fund**
At 1 December 2020:
Transfers||income from the shops
1,195,876
--|1,195,876
--|
||At 30 November 2021:||1,195,876|1,195,876|
||This fund represents the 'bricks and mortar' of the charity's properties.
Total designated funds||1,343,397|1,343,649|
||**Total unrestricted funds**||**1,869,155**|1,861,961|
|**23**|**RESTRICTED FUNDS**
**Manse fund**
At 1 December 2020:
Income
Expenditure||**2021**
£
7,280
--
--|2020
£
7,280
--
--|
||At 30 November 2021:||7,280|7,280|
||**Total restricted funds**||**7,280**|7,280|
||**TOTAL FUNDS**||**1,876,435**|1,869,241|
|**24**|**Analysis of net assets between funds**
Tangible fixed assets
Fixed asset investments
Current assets
Creditors|General
Designated
funds
funds
£
£
--
1,195,876
448,464
130,000
111,297
19,384
(34,003)
(1,863)|Restricted
funds
£
--
7,280
--
--|Total
£
1,195,876
585,744
130,681
(35,866)|
|||525,758
1,343,397|7,280|1,876,435|
||**Analysis of net assets between funds - PRIOR YEAR**
General
Designated
funds
funds
£
£
Tangible fixed assets
--
1,195,876
Fixed asset investments
417,467
130,000
Current assets
113,215
18,130
Creditors
(12,370)
(357)||Restricted
funds
£
--
7,280
--
--|Total
£
1,195,876
554,747
131,345
(12,727)|
|||518,312
1,343,649|7,280|1,869,241|
Page 16