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2024-08-31-accounts

The Methodist Church TRINITY METHODIST CHURCH, OADBY

ANNUAL REPORT AND ACCOUNTS

2023– 2024

Regd. Charity No: 1143707

Administrative information

Aims

Trinity is a church which

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 1

Organisation

The Church Council (whose members are the Managing Trustees) is the principal body responsible for the affairs of the Church. Its remit encompasses the spiritual life and growth of the church family, its outreach, and its administrative and financial affairs. Detailed governance arrangements are outlined in The Constitutional Practice and Discipline of the Methodist Church (CPD) by order of the Annual Conference of the Methodist Church. Meetings of the Council are chaired by the Minister (or in his absence by the Superintendent Minister or another ordained colleague). All decisions taken by the Church Council are minuted. Meetings are held at least once each quarter. (These normally take place in October, December, March and June).

The Trustees receive no remuneration or other financial benefits from their work. As part of the induction to their role as trustees all new Church Council members receive a copy of the document The role of a trustee in the Methodist Church together with a copy of the Safeguarding Policy agreed by Church Council.

The Church Stewards act as the Senior Leadership Team on behalf of the Church Council. They are assisted by ‘teams’ which cover different areas of church life such as Finance, Outreach, and Worship. The Pastoral Committee is responsible, with the Minister, for overseeing the pastoral care and spiritual welfare of the church family.

Zak’s Café Ltd, established in 2013, is a trading subsidiary of the parent charity, Trinity Methodist Church. The Directors of Zak’s Cafe Ltd (which trades as Zeph’s) are appointed by the Church Council. They take responsibility for the management and day-to-day operation of the cafe on behalf of the Church Council, reporting to it regularly.

The Church’s Safeguarding Policy is reviewed annually. A Safeguarding Officer is in post and DBS checks are carried out as required. The Church Council is committed to the implementation of Connexional Safeguarding policy and to the provision of support, advice and training to enable people to be clear and confident about their roles and responsibilities in safeguarding and in promoting the welfare of children and of adults who may be vulnerable.

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 2

Review of progress and achievements 2023-24

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 3

Helen Cameron as Chair of the Northampton District which was held at Wesley Memorial Church, Oxford. A few weeks later morning worship was live-streamed from the Methodist Conference meeting in Leeds. A 'local arrangement' service in July, led by two of Trinity's Worship Leaders, focused on the work of Action for Children.

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 4

on, and united services in January (to mark the Octave of Prayer for Christian Unity) and on Good Friday. On Palm Sunday afternoon a procession (led by donkeys) made its way from St Peter's Parish Church via the Parade to Trinity, where a large gathering of children and adults participated in craft and other activities and enjoyed refreshments. The annual 'pulpit exchange' in January involved a lay reader from St Paul's (Anglican) Church leading worship at Trinity, while a local preacher from Trinity preached to the local Roman Catholic congregation. In June, during the General Election Campaign, Trinity's minister chaired a well attended 'hustings meeting' in the Baptist Church which was organised jointly by CTiO and Oadby Mosque.

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 5

Occasionally Messy Church activities are organised ecumenically through CTiO , and the popular ‘Santa’ and ‘Easter’ Breakfasts in Zeph’s are followed by craft and story-telling activities.

Property matters

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 6

Financial information

Future plans

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

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Annual Financial Statements

Basis of preparation

As treasurer I confirm that I have prepared the accounts for the year ended 31 August 2024 from the records of the Church and Zaks Café and they include all funds under the control of the Church Council

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Signature of Date 5 December
D Frost
Treasurer 2024
Name David Frost
Address 9 Coombe Rise,
Oadby, Leicester,
LE2 5TJ
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Presentation to the Church Council for approval.

I confirm that the Accounts have been presented to the Church Council on 5 December 2024 and were approved.

Signature of the D McLean Chair of the meeting

Name of the Chair of Rev Derek McLean the meeting Date 5 December 2024 _______________

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 8

Statement of Financial Activities for the year ended 31 August 2024

Notes to
the
accounts
Unrestricted
funds
Designated
Funds
Restricted
Funds
Total
2023-24
£ £ £ £
Income and Endowments from:
Donations and legacies
- Collections and tax credit 62,639 - - 62,639
- Donations &grants 11,674 - - 11,674
- Legacies - - - -
Charitable activities -
- Fund raising - -
- Others 184 - 1,228 1,412
Other tradingactivities -
- Lettings 32,479 32,479
- Zak's café 271,803 - - 271,803
Investments 3,266 - - 3,266
Other -
- Internal organisations - - 1,390 1,390
- Covid supportgrants - - - -
Total 382,045 - 2,618 384,663
Expenditure on:
Salaries,NIC & Pension costs 6 152,340 152,340
Circuit Assessment 54,940 54,940
Repairs and maintenance 22,368 - 1,750 24,118
Café direct sales 78,108 78,108
Utilities(insurance,heat and light,water,etc) 33,443 33,443
Depreciation 9 1,390 1,390
Internal organisations - - 1,563 1,563
Grants and Donations 4,475 - 4,475
Other expenditure 34,987 - 34,987
Total 382,051 - 3,313 385,364
Net income/(expenditure) (6) 0 (695) (701)
Transfers between funds 0 - -
(6) 0 (695) (701)
Other recognisedgains/ (losses):
Gains/(Losses)on revaluation of fixed assets -
Gains/(Losses)on investment assets -
Net movement in funds (6) 0 (695) (701)
Reconciliation of funds:
Total funds brought forward 2,719,589 38,488 19,212 2,777,289
Total funds carried forward 2,719,583 38,488 18,517 2,776,588

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 9

Comparative Statement of Financial Activities for previous year ended 31 August 2023

Notes to
the
accounts
Unrestricted
funds
Designated
Funds
Restricted
Funds
Total
2022-23
£ £ £ £
Income and Endowments from:
Donations and legacies
- Collections and tax credit 62,614 - 280 62,894
- Donations &grants 15,480 - 1,262 16,742
- Legacies - - - -
Charitable activities -
- Fund raising - -
- Others 144 144
Other tradingactivities -
- Lettings 27,846 27,846
- Zak's café 227,387 - - 227,387
Investments 1,219 - 475 1,694
Other -
- Internal organisations - - 1,527 1,527
- Covid supportgrants - - - -
Total 334,690 - 3,544 338,234
Expenditure on:
Salaries,NIC & Pension costs 6 124,997 124,997
Circuit Assessment 53,896 53,896
Repairs and maintenance 12,084 - 12,084
Café direct sales 68,055 68,055
Utilities(insurance,heat and light,water,etc) 28,970 28,970
Depreciation 9 4,564 4,564
Internal organisations - - 1,728 1,728
Grants and Donations 6,135 - 6,135
Other expenditure 33,099 - 33,099
Total 331,800 - 1,728 333,528
Net income/(expenditure) 2,890 0 1,816 4,706
Transfers between funds 0 - -
2,890 0 1,816 4,706
Other recognisedgains/ (losses):
Gains/(Losses)on revaluation of fixed assets -
Gains/(Losses)on investment assets -
Net movement in funds 2,890 0 1,816 4,706
Reconciliation of funds:
Total funds brought forward 2,716,699 38,488 17,396 2,772,583
Total funds carried forward 2,719,589 38,488 19,212 2,777,289

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 10

Balance Sheet as at 31 August 2024

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Unrestricted Designated Restricted Totals this
(Unrestricted) year
£ £ £
Tangible Fixed Assets
Notes
Land & Buildings 9 2,670,000 2,670,000
Equipment 9 7,140 7,140
Investment properties
Investments
Total fixed assets 2,677,140 2,677,140
Current Assets
Stock 3,130 3,130
Debtors and Prepayments
Cash at Bank and in hand
Trustees for Methodist Church
Purposes deposits
Central Finance Board Deposits 20,392 28,488 16,528 65,408
Other 30,496 10,000 1,989 42,485
Total current assets 54,018 38,488 18,517 111,023
Creditors and Accruals (due in
under 1 yr) 11,575 11,575
Net current assets (liabilities) 42,443 38,488 18,517 99,448
Total assets less current
liabilities 2,719,583 38,488 18,517 2,776,588
Loans and creditors due after 1
year
Provisions for liabilities and
charges
Net assets 8 2,719,583 38,488 18,517 2,776,588
Funds of the Church
Unrestricted funds 2,719,583 38,488 2,758,071
Restricted funds 12 18,517 18,517
Endowment funds
Total Funds 2,719,583 38,488 18,517 2,776,588
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Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 11

Comparative Balance Sheet for 31 August 2023

Unrestricted
£
Designated
(Unrestricted)
Restricted
£
Totals this
year
£
£
£
£
£
£
£
£
£
£
£
£
£
Notes
Tangible Fixed Assets*
Land & Buildings 9 2,670,000 2,670,000
Equipment 9 7,113 7,113
Investmentproperties
Investments
Totalfixed assets 2,677,113 2,677,113
Current Assets
Stock 3,310 3,310
Debtors and Prepayments 409 409
Cash at Bank and in hand
Trustees for Methodist Church
Purposes deposits
Central Finance Board Deposits 3,248 28,488 18,278 50,014
Other 46,856 10,000 934 57,790
Total current assets 53,823 38,488 19,212 111,523
Creditors and Accruals (due in
under 1yr)
11,347 11,347
Net current assets(liabilities) 42,476 38,488 19,212 100,176
Total assets less current
liabilities
2,719,589 38,488 19,212 2,777,289
Loans and creditors due after 1
year
Provisions
for
liabilities
and
charges
Net assets 8 2,719,589 38,488 19,212 2,777,289
Funds of the Church
Unrestricted funds 2,719,589 38,488 2,758,077
Restricted funds 12 19,212 19,212
Endowment funds
Total Funds 2,719,589 38,488 19,212 2,777,289

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 12

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2015 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 – the Charities SORP (FRS102) and taking note of the Update Bulletins 1 and 2.

2 Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted, this includes the funds held for the operation of Zak’s cafe. There are a number of Designated funds which are being held for specific purposes while the Restricted funds include the internal organisations of the church which are under the direct control of the church council, There are no Endowment funds. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that the church building is included at deemed cost being the Insurance valuation in 2015.

Incoming Resources

Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Resources Expended

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Church to pay out resources.

VAT

VAT incurred on the cost of purchases for the running of the church is charged as a cost of operation, while the VAT related to the operation of , Zak’s is recovered against output tax raised on sales.

Tangible fixed assets for use by the Church and Cafe

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500. The freehold property is shown in the accounts at 2015 deemed values, of which the land component is deemed to be £400,000. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the building (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The properties have been reviewed for impairment.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

Debtors and Prepayments

All debtors relate to the trading activity of the café,.

Creditors

Creditors include both sundry expenses.

4 Payment to Trustees

There were no payments made to trustees for additional services provided to the Church.

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 13

5 Fees for examination or audit of the accounts

es for examination or audit of the accounts
Independent examiner’s or auditors' fees for reporting on the
accounts
Other fees (eg: advice, accountancy services) paid to the
independent examiner or auditor
2023/24
£
Nil
Nil
2022/23
£
Nil Nil
Nil Nil

6 Paid employees

Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
£
Employer’s National Insurance costs
£
Pension costs
£
Total staff costs
£
Average number of full-time equivalent employees in the
year were:
pital Commitments and Contingent Liabilities
At the 31 st August 2023 there are capital commitments of.
No Contingent liabilities were identified at 31st August 2023.
2023/24
139,222
7,585
4,823
152,340
5
Nil
2022/23
116,398
5,320
3,279
124,997
5
Nil

7 Capital Commitments and Contingent Liabilities

8 For information only Money received and passed on to External Organisations

Balance brought forward from last year
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
Balance carried forward
2023/24 2022/23
£ £
651 195
651 195
0 0

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 14

9 Tangible Fixed Assets

Cost or valuation

Land
£
Buildings
£
Other
buildings
£
Fixtures,
fittings
and
equipment
£
Payments
on account
and assets
under
construction
£
Total
£
Balance brought forward 400,000 2,270,000 66,703 2,736,703
Additions 1,417 1,417
Revaluations (+/-)
Disposals (-)
Transfers*(+/-)
Balance carried forward 400,000 2,270,000 68,120 2,738,120

Accumulated depreciation

Balance brought forward 59,590 59,590
Depreciation charge for
year (-)
1,390 1,390
Revaluations (+/-)
Disposals (-)
Transfers*(+/-)
Balance carried forward 60,980 60,980

Net book value

Net book value
Brought forward 400,000
2,270,000
7,113 2,677,113
Carried forward 400,000
2,270,000
7,140 2,677,140

10 Investment assets

The church has no Investment properties

The church has no common investment fund holdings

11 Loans

The Church currently has no loans outstanding

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 15

12 Analysis of restricted funds

Restricted Fund
Name
Opening
Balance
Incoming
Resources

Resources
Expended
Transfers Closing
Balance

Purpose of the
fund
Benevolence
Fund
1149 0 0 1,149 Support for
individuals in
specific need
Welcome on
Wednesday
301 1,390 1,325 366 Internal group.
J C Ward fund 1,750 1,750 0 Building
maintenance fund
Vickerman organ
fund
10,634 10,634 Organ repair fund
Zephs’ Purse 633 237 396 Café hospitality
fund
Outreach fund 4,745 1,228 5,973 Support for
community
outreach initiatives
Totals 19,212 2,618 3,312 18,518

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 16

Independent Examiner’s Report to the Trustees of Oadby Trinity Methodist Church

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Oadby Methodist Church for the year ended 31 August 2023 set out on pages 8 to 15.

As the Church's trustees, you are 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 Church'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

The Church's gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of Chartered Institute of Management Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which gives me cause to believe that in, any material respect:

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.

I have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Name

William Keith Brooks ACMA

Address

2a Stanfield Road Duston Northampton

Date

4[th] December 2024

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

Page 17

Appendix A

CHURCH COUNCIL MEMBERSHIP

Managing Trustees (Church Council Members), 2023-2024

Revd Derek McLean (Chair) Revd Paula Hunt (Superintendent Minister) Revd Dr Israel Selvanayagam John Aldridge Graham Austen Alison Baker (until December 2023) Barbara Bell Ian Bell Donald Candlin Khavita Chibba (until May 2024) Helen Cooper Heather Corlett Meenal Desai Michael Elliott David Frost (Church Treasurer) Lesley Green Charles Hilton (Circuit Steward) Suzanne Kelly Penny Lee Christine McLean Stella Orbell Diane Price Howard Smith (Church Council Secretary/Charity Commission contact) Janice Wilford Jonathan Wilford Alison Wootton (until May 2024)

Oadby Trinity Methodist Church Annual Report and Accounts 2022/23

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