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← St Lukes Methodist Church Hoylake

2024-08-31-accounts

Church Accruals Accounts 2023-2024

THE METHODIST CHURCH

REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2024

St. Luke's Methodist Church Hoylake

Registered Charity: 1144068

Circuit No
Wirral
18/09
~~ee~~		 Circuit No
Wirral
18/09
~~ee~~		 Circuit No
Wirral
18/09
~~ee~~		 Circuit No
Wirral
18/09
~~ee~~		 Circuit No
Wirral
18/09
~~ee~~		 Circuit No
Wirral
18/09
~~ee~~
Minister Rev Noel Sharp
Church Stewards Alan Fowler
Anne-Marie Smith
Cate Warbrick
CraigPrice
Sam Hepworth
Sandra Mealor
Rachael Davies
Church Treasurer Mr N.J. Schorah
~~Oo~~

St. Luke's Methodist Church Hoylake

Trustee’s Annual Report

for the year ended 31 August 2024

Introduction

Welcome to the Annual Report for St. Luke's Methodist Church Hoylake.

Aims and organisation

The mission of the Methodist Church in Great Britain is set out under the heading of ‘Our Calling.’

This document states that the church has for primary functions namely;

Worship, Learning and Caring, Service and Evangelism.

Together these four aspects cover a wide variety of activities in the local church.

Review of the year

St Luke's Methodist Church is open 7 days a week supporting church members, local families and local community groups with a food bank resource, free school uniforms and is registered with Wirral Borough Council on their official list of places for help and support and is registered with Transforming Lives as a Place of Welcome. In any given week our Community Room and Kitchen is used by the church and community (this excludes any commercial or religious event) to provide events that support circa 180 people.

During the past year St. Luke’s Methodist Church has engaged in a wide variety of activities including:

Income trends

Church income is primarily drawn from:

The rental income relates to the hire of the church rooms to various groups in the community.

Expenditure trends

The major cost is in relation to the assessment paid to the Wirral Methodist Circuit. This amounts to 65% of our total expenditure on the General Fund.

A significant amount of the Circuit assessment is used to pay the District assessment, stipends and related costs to Ministers & Circuit lay employees.

The other expenditure includes: payment of church lay employees, insurance, utilities and building maintenance. Expenditure was as expected, with the exception of some Planned Repairs which had to be deferred into the next year.

Fund balances

As at 31 August 2024 the net current assets of the Church General Fund were £51,966, giving approximately 7 months' cover for planned expenditure. This is a 61% reserve.

A 50% reserve would have equated to £42,550.

Plans for 2024/25

The calling of the Methodist Church is to respond to the gospel of God's love in Christ and to live out its discipleship in worship and mission. It does this through: Worship, Learning & Caring, Service and Evangelism. The Church Budget is reviewed annually and supports this work.

Income is from a combination of: planned giving by the church membership, letting of rooms and donations from individuals and church groups. Where applicable tax is reclaimed using “Gift Aid”.

We make provision for our property maintenance programme by budgeting to maintain and clean the Church. The budget also covers heating, lighting and buildings insurance. The ministerial oversight is resourced by the circuit for which the church makes a budgeted contribution from the general fund. Additional staff are supported by designated restricted funds. The Church has received various legacies some of which are for specific projects – including Mission & Evangelism and the employment of additional staff. These monies are held in restricted funds.

A specific focus in addition to the above will be supporting the youth in our community as we look to provide a weekly youth club.

St. Luke's Methodist Church Hoylake Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

The Charity’s annual report and accounts for the year ended 31 August 2024 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the FRS102 SORP 2015.

Full Name of Charity / Church: St. Luke’s Methodist Church, Hoylake

Registration Charity Number (if a Registered Charity): 1144068

Date of registration (if registered as a Charity): 29/09/2011

Main communication address : Market Street Hoylake Wirral CH47 2BF

The members of the St. Luke's (Hoylake) Methodist Church Council meeting are the Charity Trustees , membership being made up of church office holders, church lay workers, Minister and representatives appointed by the church at the Annual Church Meeting.

Full list of Church Council members and key lay employees are shown as Appendix A to this report.

Treasurer: Mr N.J. Schorah.

The treasurer acted as the principal officer overseeing the day to day financial management and accounting for the church during the year.

Independent examiner Mr M. Chandler

Investment Bankers Central Finance Board of the Methodist Church

Trustees for Methodist Church Purposes.

St. Luke's Methodist Church Hoylake

Aims and organisation

Charity objective is covered by the mission of the Methodist Church in Great Britain, which is set out under the heading of ‘Our Calling.’

The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;

b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church

The main activities of the church are:-

Worshiping God through prayer, song and other acts of worship.

The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.

The teaching of Christianity through sermons, courses and small groups.

The resourcing of pastoral work including visiting the sick and bereaved.

Promotion of Christianity through the staging of events and services.

Public Benefit

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Structure, Governance and Management

The governing document for the church is the Deed of Union (1932) and Methodist Church Act (1976)

Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

Day to day management of the church is undertaken by the Church Stewards & Lay Worker along with the Minister.

The Trustees are appointed at the AGM of the church.

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the church and the role of Trustees is given to the Church Trustees at various meetings and / or training sessions .

Related Parties

The Church is in the Wirral Circuit which is part of the North West England District and is also accountable to the Methodist Conference.

The internal organisations linked to this church are: Children's Work Saturday Club Monday Circle Junior Church Community Lunches Parents & Toddlers Friday Food & Friends.

St. Luke's Methodist Church Hoylake

Risk Management

The major risks have been identified and recorded by the Trustees with professional advice taken as required. There is a regular annual review process undertaken and recorded.

Risk assessments are completed and reviewed for all off-site group activities.

Income and Expenditure is being monitored in total and is compared with the approved annual budget on a quarterly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

Safeguarding

It is the Church’s intention to value every human being as part of God’s creation and the whole people of God. At the heart of the community is a deep sense of the place of welcome, hospitality and openness, which demonstrates the nature of God’s grace and love for all.

Our church community is called to be a place where the transformational love of God is embodied and life in all its fullness is a gift, which is offered to all people.

Methodist Connexional safeguarding practice is about the action the Church takes to promote a safer culture. This means we will:

We are committed to:

We will carefully select and train all those with any responsibility within the church, in line with safer recruitment principles, including the use of criminal records checks through the Disclosure and Barring Service (DBS). We will respond without delay to every safeguarding concern, which suggests that a child, young person or adult may have been harmed, working in partnership with the police and social services in any investigation. We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.

We will seek to challenge any abuse of power, especially by anyone in a position of trust.

We will support risk assessment of those who present a safeguarding risk within a church environment. We will ensure appropriate pastoral care is offered and measures are taken to address identified risks including referral to statutory agencies, suspension and the use of safeguarding contracts.

In all these principles, we will follow legislation, guidance and recognised good practice.

Reserves Policy

Our Reserves Policy is to hold at least six month’s income in hand for the Church General Fund. This amount should be sufficient to provide working capital to cover fluctuations in income and expenditure and to meet emergency calls on cash, for example for emergency repairs or immediate mission opportunities. (In setting this level it is recognised that reserves are also held by the Wirral Circuit and Liverpool District of the Methodist Church).

As at 31 August 2024 the net current assets of the Church General Fund were £51,966, giving approximately 7 months' cover for planned expenditure. This is a 61% reserve. A 50% reserve would have equated to £42,550.

This is considered a satisfactory reserve. While it is slightly above our target it is recognised that there are some property repairs pending, which may reduce the reserve.

Number

1144068

St. Luke's Methodist Church Hoylake

Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024 Statement of Financial Activities(SOFA) for theyear ended 31 August 2024
Notes to the
accounts		 General Fund
(Unrestricted)		 Designated Funds
(Unrestricted)		 Restricted Funds Endowment Funds Total
2023-24		 Total
2022-23
£ £ £ £ £ £
Income and Endowments from:
Donations and legacies 4 68,994 82,350
- Collections and tax credit 66,769 66,769 57,995
- Donations 2,225 - 2,225 3,723
- Legacies - - - 20,632
Charitable activities 5 3,200 25,267
- Grant Income 3,200 3,200 25,267
- Others - -
Other tradingactivities 6 12,879 11,063
- Lettings 12,416 12,416 9,828
- Miscellaneous 463 463 1,235
Investments 7 2,203 4,437 18,102 24,742 16,707
Other Income 8 6,981 4,840
- Internal organisations 4,259 4,259 3,058
- Miscellaneous 433 2,289 2,722 1,782
Total 84,510 4,437 27,850 - 116,797 140,227
Expenditure on:
Salaries,NIC & Pension costs 11 41,001 41,001 54,020
Circuit Assessment 49,244 49,244 48,473
Maintenance on Church building(s)andproperty 9,800 - 9,800 13,160
Phone,Broadband & Website 764 764 540
Utilities(insurance,heat and light,water,etc) 11,272 11,272 10,691
Depreciation - -
Provisions - -
Internal organisations 208 5,003 5,211 5,263
Grants and Donations 863 863 25,835
Other expenditure 5,185 234 4,091 9,510 8,691
Total 76,473 234 50,958 - 127,665 166,671
Net income/(expenditure) 8,037 4,203 23,108
-		 - 10,868
-		 26,444
-
Transfers between funds - - -
8,037 4,203 23,108
-		 - 10,868
-		 26,444
-
Other recognisedgains/ (losses):
Gains/(Losses)on revaluation of fixed assets 218,908 218,908 494,257
Gains/(Losses)on investment assets - - -
Actuarial gains /(losses) on defined benefit pension
schemes		 - -
Net movement in funds 8,037 4,203 195,800 - 208,040 467,813
Reconciliation of funds:
Total funds brought forward 43,928 82,117 6,621,375 - 6,747,419 6,279,607
Total funds carried forward 51,966 86,319 6,817,175 - 6,955,459 6,747,419

For information only Money received and passed on to External Organisations Balance brought forward from last year

Offerings/Gifts - received for External Organisations ( not included in the church income) Offerings/Gifts - passed to External Organisations (not included in the church expenditure)

0 0
2200 3407
2200 3407
0 0

Balance carried forward

St. Luke's Methodist Church Hoylake

Balance Sheet as at 31 August 2024

Notes
Tangible Fixed Assets*		 Notes
Tangible Fixed Assets*		 General Fund
(Unrestricted)
£		 Designated
(Unrestricted)		 Restricted Funds
£		 Endowment
Funds
£		 Totals this year
£
Land & Buildings 12 6,370,508 6,370,508
Equipment 12 100,914 100,914
Investmentproperties 13 0
Investments 13 0
Totalfixed assets 0 0 6,471,422 0 6,471,422
Current Assets
Debtors and Prepayments 14 0
Cash at Bank and in hand 14 5,348 5,348
Trustees for Methodist Church
Purposes deposits		 86,319 86,319
Central Finance Board Deposits 46,617 343,999 390,616
Other 1,753 1,753
Total current assets 51,966 86,319 345,752 0 484,037
Creditors and Accruals (due in
under 1yr)		 15 0
Net current assets(liabilities) 51,966 86,319 345,752 0 484,037
Total assets less current liabilities
51,966 86,319 6,817,175 0 6,955,459
Loans and creditors due after 1
year		 17
Provisions for liabilities and charges 17 0
Net assets
Funds of the Church
18
Unrestricted funds
Restricted funds
Endowment funds
Total Funds 18
*Details - see Note 12
51,966 86,319 6,817,175 0 6,955,459
51,966 86,319 6,817,175 138,285
6,817,175 6,817,175
0 -
51,966 86,319 6,817,175 0 6,955,459
Internal Organisations Opening balance Receipts Payments Net Receipts/
Payments		 Adjustments
SaturdayClub 257.97 1,169.44 797.21 372.23
Food & Friends 1,249.11 1,249.11 -1,249.11
MondayCircle 305.11 480.00 330.00 150.00
CommunityLunches 92.55 1,311.30 1,322.45 -11.15
Children's Work(Kids Klub) 282.56 740.00 664.23 75.77
Junior Church(Kids Church) 109.26 300.00 340.30 -40.30
Parents & Toddlers 200.78 258.50 300.00 -41.50
Total 2,497.34 4,259.24 5,003.30 744.06
-		 -
Total Payments
Total Receipts Total Payments

St. Luke's Methodist Church Hoylake

Notes to the Accounts

1. Basis of accounting

The Charity’s annual report and accounts for the year ended 31 August 2024 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the FRS102 SORP 2015.

2. Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted. Restricted funds which are held for a narrower purpose including those for internal organisations. Details of each material fund are disclosed in note 18 . 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 investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church's financial position and activities.

Income

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.

Expenditure

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.

Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Church

The value of Church Building taken to be the Insurance Valuation of Buildings & the Land value is assumed to be a further 20% of building value. The value of "Fixtures, fittings and equipment" is based upon the Insurance Valuation of Contents.

Investment Properties

There are no investment properties.

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

Debtors include outstanding lettings invoices in August (where a significant debt remains).

Creditors

Creditors include outstanding amounts relating to utilities, telephones, etc in August.

4. Donations and legacies
Collections
Tax credits
Donations
Legacies
Total
5. Charitable activities
Grant Income
Total
6. Other trading activities
Rental income (lettings)
Other		 St. Luke's Methodist Church Hoylake
Unrestricted
Designated
Restricted
2024
Total
2023
Total
£
£
53,877
53,877
47,385
12,892
12,892
10,610
2,225
0
0
2,225
3,723
0
0
0
0
20,632
68,994
0
0
68,994
82,350
Unrestricted
Restricted
Restricted
2024
Total
2023
Total
£
£
0
0
3,200
3,200
25,267
0
0
3,200
3,200
25,267
Unrestricted
Restricted
Restricted
2024
Total
2023
Total
£
£
£
£
£
12,416
0
0
12,416
9,828
463
0
0
463
1,235
Total
7. Investment income
Central Finance B'rd/TMCP
Other		 12,879
0
0
12,879
11,063
Unrestricted
Restricted
Restricted
2024
Total
2023
Total
£
£
£
£
£
2,203
4,437
18,102
24,742
16,707
0
0
Total
8. Other Income
Insurance claim
Ben. Fund - Refugees
Benevolent Fund
Mission Fund
Food & Friends ***
Other		 2,203
4,437
18,102
24,742
16,707
Unrestricted
Restricted
Restricted
2024
Total
2023
Total
£
£
£
£
£
0
0
0
0
625
357
357
927
0
0
1,932
1,932
0
433
0
433
230
Total 433
0
2,289
2,722
1,782

*** This relates to the income for the "Food & Friends" CFB Deposit Account, which replaced the funds previously held by the F&F "internal organisation", as shown in the Balance Sheet summary.

£
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid
£
£
Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind.
Employer’s National Insurance costs
£
Total staff costs
Average number of staff employed during the year were:
£
£
£
£
11. Paid employees
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor
If there are no payments to Trustees, please record no expenses were paid.
10. Fees for examination or audit of the accounts
9. Payment to Trustees
Payments made to trustees for additional services provided to the Church by agreement with the
Church Council Meeting
Pension costs		 This year
Nil
None
Nil
Nil
Nil
37,418
3,161
421
41,001
2		 Last year
Nil
None
Nil
Nil
Nil
49,822
3,115
1083
54,020
2 2

St. Luke's Methodist Church Hoylake

12. Tangible Fixed Assets

Cost or valuation

(1)
Church (non
investment)
land and
buildings
£		 (2)
Other non
investment land
and buildings
£
Investment
properties (land
and buildings)
£
Other fixed
assets including
motor vehicles
£		 (3)
Fixtures, fittings
and equipment
£
Payments on
account and
assets under
construction
£		 Total
£
Balance brought forward 6,155,015 97,500 6,252,515
Additions
Revaluations(+/-) 215,494 3,414 218,908
Disposals(-)
Transfers *(+/-)
Balance carried forward 6,370,508 100,914 6,471,422
Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation
Balance brought forward
Depreciation charge foryear(-)
Revaluations(+/-)
Disposals(-)
Transfers*(+/-)
Balance carried forward
Net book value
Brought forward 6,155,015 - - - 97,500 - 6,252,515
Carried forward 6,370,508 - - - 100,914 - 6,471,422

* The "transfers" row is for movements between fixed asset categories.

Notes:

Value of Church Building taken to be the Insurance Valuation of Buildings: 5,308,757
& Land value is assumed 20% of building value (rebuilding cost): 1,061,751
Giving total for Land & Buildings: 6,370,508

(2) The church does not own any other land or buildings.

(3) Estimate value of "Fixtures, fittings and equipment" is based upon Insurance Valuation of Contents.

St. Luke's Methodist Church Hoylake

13. Investments

The funds that support the various funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

This year Prev year

Change in investment values

£
£		 £
£		 £
£
Carrying (market)value at beginningofyear N/A N/A
Add:additions to investments at cost
Less:disposals at carryingvalue
Netgain/(loss)on revaluation
Carrying (market)value at end ofyear

St. Luke's Methodist Church Hoylake

14. Analysis of current assets

Debtors and prepayments
Other debtors: uncleared cheque credit
Other debtors: HMRC - Gift Aid credit
Total debtors and prepayments
Analysis of cash at bank
Bank balance held in Santander a/c
Bank balance held in Co-operative a/c
Bank balance held in CFB General a/c
Bank balance held in Internal Organisations
Bank balance held in CFB Youth Worker
Bank balance held in CFB Mission
Bank balance held in CFB Lay Worker Account
Bank balance held in CFB Property Account
Bank balance held in CFB - Benevolence Fund a/c
Bank balance held in CFB - Food & Friends a/c
Trade Creditors:
Other Creditors:
Total Current Liabilities
Total Cash and Bank
15. Analysis of current liabilities and long term creditors
Pre paid assessments
Accrued income:
Other debtors: uncleared Transfer to General Fund from Mission A/c
Bank balance held in TMCP - Various Bequests Fund		 This year
£
nil
nil
nil
nil
nil
0
268
5,081
46,617
1,753
9,334
89,502
234,364
6,068
3,126
1,605
86,319
484,037
nil
nil
nil		 Last year
£
nil
nil
nil
nil
nil
0
243
4,861
38,825
2,497
8,869
85,168
262,630
5,766
3,930
0
82,117
494,905
nil nil
nil nil
nil nil

16. Capital commitments and contingent liabilities

At the 31st August 2024 the Church has no capital commitments.

No Contingent liabilities were identified at 31st August 2024.

St. Luke's Methodist Church Hoylake

17. Loans and creditors due after one year

Loans

Loans
Source Amount brought
forward
£

New
borrowings
£
Loan interest
£
Repayable in
the year £		 Balance at
year end
£
N/A
Totals
Due within 12 months
Due after more than 12 months
Total

Purpose of loans

Creditors due after one year

Name of creditor Amount on 31-
Aug-2023
Amount on 31-
Aug-2023
N/A
Total

St. Luke's Methodist Church Hoylake

18. Detailed analysis of individual fund movements

Unrestricted Funds:

Unrestricted Funds:
Fund Name Opening Balance Income Expenditure Transfers Revaluation
gains/losses		 Closing Balance
General Fund(Santander &
Co-op Bank Accounts
& CFB General "No. 2" a/c)		 43,928 84,510 76,473 0 0 51,966
Totals 43,928 84,510 76,473 0 0 51,966
Designated Funds:
Fund Name Opening Balance Income Expenditure Transfers Revaluation
gains/losses		 Closing Balance
TMCP - Various Bequests Fund 82,117 4,437 234 86,319
Totals 82,117 4,437 234 0 0 86,319

Note the bequests contained in the above fund are unrestricted and can therefore be used for any project agreed by the managing trustees.

Restricted Funds:

Restricted Funds:
Fund Name Opening
Balances		 Income Expenditure Transfers Revaluation
gains/losses		 Closing
Balances
CFB Youth Worker 8,869 465 0 9,334
CFB Mission 85,168 6,694 2,360 89,502
CFB LayWorker Account 262,630 13,671 41,937 234,364
CFB PropertyAccount 5,766 302 0 6,068
CFB - Benevolence Fund a/c. 3,930 669 1,473 3,126
CFB - Food & Friends a/c 0 2,005 400 1,605
Internal Organisations 2,497 4,259 5,003 1,753
Land & Buildings 6,252,515 0 0 218,908 6,471,422
Totals 6,621,375 28,065 51,173 0 218,908 6,817,175

Endowment Funds

Endowment Funds
Restricted Fund Name Opening Balance Income Expenditure Transfers Revaluation
gains/losses		 Closing Balance
N/A
Totals 0 0 0 0 0 0
Fund purposes
Bank Account Purpose
Santander & Co-op Acounts Ongoing use as Current account for General Fund.
CFB General ("No. 2") Ongoing use as Deposit account for General Fund.
CircuitAssessment paid by standing order.
CFB Youth Worker Restricted Fund - use as Deposit account for funds allocated to Youth & Children's Work.
CFB Mission Restricted Fund - use as Deposit account for funds allocated to Mission projects.
CFB Lay Worker Restricted Fund - use as Deposit account for funds allocated to Church Lay Worker(s).
CFB Property Account Restricted Fund - use as Deposit account for funds allocated to major property repairs.
CFB Benevolent Fund Restricted Fund - to support of those in need.
TMCP - Various Bequests Fund Designated (Unrestricted) Fund - Bequests held by Trustees for Methodist Church Purposes.

St. Luke's Methodist Church Hoylake

St. Luke's Methodist Church Hoylake
Appendix A
CHURCH COUNCIL MEMBERSHIP & KEY LAY WORKERS
MINISTER(S) Rev Noel Sharp
LAY WORKER(S) Mrs Cate Warbrick
Mrs Sam Hepworth
CHURCH SAFEGUARDING CO-ORDINATOR
Anne-Marie Smith
CHURCH REPRESENTATIVES (OTHER MEMBERS OF THE CHURCH COUNCIL)
1 Alan Fowler
2 Andrew Kemp
3 Chrissie McLaren
4 Craig Price
5 Dave Hepworth
6 Jane Murch
7 Kathryn Fegan
8 Lynda McAndrews
9 Mark Jarvis
10 Mary Ann Aust
11 Noel Schorah
12 Penny Watson
13 Rachael Davies
14 Sandra Mealor
15 Trish Davies
17 Vicky Walton
18 Kirsty Jarvis

St. Luke's Methodist Church Hoylake

DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2024 have been prepared from the records of the Church and that they include all funds under the control of the Church Council.

Signature of Treasurer Date N. Schorah 06 December 2024 Name of Treasurer N.J. Schorah Address 27 Avondale Road, Hoylake, Wirral CH47 3AR Presentation to the Church Council for approval. I confirm that the annual report and accounts for the year ended 31 Aug 2024 were, or will be presented to the Church Council at its meeting on 16 January 2025

and were approved. Signature of the Chair of the Noel Sharp meeting Name of the Chair of the meeting Rev Noel Sharp

Date

Independent Examiner’s Report to the Trustees of the

St. Luke's Methodist Church Hoylake Church
ccounts for the year ended 31stAugust
2024

This Report is on the Church Accounts for the year ended 31[st] August

Respective responsibilities of Trustees and Examiner

The Church's trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2024 present a true and fair view of the Church's income and expenditure for the year and of its assets and liabilities at the balance sheet date. The trustees consider that an audit is not necessary for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

St. Luke's Methodist Church Hoylake

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations from the Trustees concerning such matters. 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. My report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention ( ~~other than as disclosed below*)~~

• to keep accounting records in accordance with Section 130 of the Charities Act 2011.

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

(3) I have ~~/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 of independent Mr M. Chandler examiner Signature of independent M Chandler . examiner

Relevant Professional qualification or body

Chartered Accountant Name of firm (where appropriate) N/A Address 66 Barnhey Crescent, Meols, Wirral. CH47 9RR Date 8/1/25