**Circuit Accruals Accounts 2020/21** 


## **THE METHODIST CHURCH** 

## **STANDARD FORM OF ACCOUNTS ACCRUALS BASIS** 

**For the year ended 31 August 2021** 

## **METHODIST CENTRAL HALL Westminster** 

**Registered Charity No 1145076** 

**London Mission (Westminster) Circuit No. 35 / 03** 

## **SUPERINTENDENT MINISTER** 

**Revd Tony Miles** 

## **CIRCUIT STEWARDS** 

**Genevieve Patnelli (Senior) Wesley Gibbs Daniella Fetuga-Joensuu Helen Tudor Ama Ackah-Yensu (Treasurer** ) 

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**LONDON MISSION (WESTMINSTER) CIRCUIT 35 / 03 TRUSTEES’ ANNUAL REPORT** 

## **Introduction** 

This Annual Report gives an account of the mission and ministry of The London Mission (Westminster) Methodist Circuit, through its single society Methodist Central Hall Westminster. It represents considerable commitment on the part of its members, who both gather for worship and learning, and disperse in witness, being involved in a variety of means of service. 

## **Aims and Organisation** 

Our mission is to be a vital Christian presence in the heart of London. Our vision statement declared on the order of worship each week is: “Methodist Central Hall Westminster – a global Christian family following Jesus at the heart of London.” 

## **Review of the Year** 

75 years ago, as the world recovered from the trauma of the Second World War, the United Nations chose Methodist Central Hall Westminster to be the venue for the first meeting of its General Assembly. In 1946 the church had to vacate the building so that the UN could move in, marking the first time when we could not hold weekly church services in our Great Hall.  In 2020, as the Covid-19 pandemic swept the world, we again had to leave our building, not so that the world could move in, but as it turned out, so that we could move out into the world.  Like the whole world, we moved from being in the unknown about the virus to being aware and then into a rapid series of action steps that ultimately led to our church reaching over 6.1 million people during this period. 

The Church’s vision is to be a ‘Global Christian Family Following Jesus at the Heart of London.’ Little did we know how prophetic this was to become. In response to the first lockdown, we launched **mchw.live** as a brand and new website to host our online worship. It has now opened up our work to serve the Connexion and World Church as well as catering to our own members and regular worshippers.  This has led to our local congregation having a better grasp of what it means to be a ‘Cathedral for Methodism’. We now have people regularly involved in our worship from Australia, Sri Lanka, India, Sicily, West Africa, Germany, etc., some of whom are joining Bible studies and fellowship groups. 

After using SmartStage technology offered by our Audio-Visual partners, White Light Ltd, initially at no cost, we eventually installed our own equipment and settled into our chapel for online worship to keep costs down.  We are extremely grateful to the Connexion and all our supporters for their generosity, which enabled us to do this. 

In addition to our weekly services, which regularly attracted 2,000 individuals and families live and grew to about 4,000, we moved many of our other events online – for example: 

For our **Annual Carol Service** , we were able to delve into previous years recordings for Premier Christian Radio alongside readings from our congregation and Premier around our historic building. Nearly 8,000 people 

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have watched our Carol Service online, and many people commented how blessed they were. 

In January 2021, during the third ‘lockdown’ in the UK, we held a very special service online to commemorate **75 years since the first meeting of the UN’s General Assembly in our Great Hall** (6,400 views). This included contributions from the UN Secretary-General, Antonio Guterres, Fabrizio Hochschild of the UN 75th anniversary team and Sir Peter Marshall, a former British Diplomat. 

Also in January, we had the first **Parliamentary Covenant Service** to be held online with contributions from MPs and the preacher was the Chaplain to the Speaker of the House of Commons, Revd Tricia Hillas (2,100 views). 

For the second year in succession, **Holy Week 2021** took place online and our services had a total online attendance of over 35,000 individuals and families. 

**BBC Broadcast – On Pentecost/Aldersgate Sunday** , we produced a radio programme that was broadcast on all 39 BBC Local Radio stations in the English Regions at 8 a.m. and reached 700,000 listeners. 

**Healing Conference** – This annual event had to be live-streamed this year from the chapel on 22 May. This was led by Rev Lansford Penn-Timity and our co-ordinator of our healing ministry, Alison Bryan. Our theme was ‘It is well with my soul: healing and restoration in a pandemic’. Dave Bilbrough led the worship, and the teaching was from Roy Godwin - a well-known international speaker and author. Roy is the founder of the global Local Houses of Prayer movement, and The Caleb Initiative. 286 tickets were sold and the peak number of people viewing live at any one time was 256. The conference remained on the unlisted YouTube channel for another week for those who had bought tickets. This led to a total of 1,207 unique views [i.e., not repeated on the same device]. We received extremely positive feedback about the impact of the conference, with both inner healing and physical healing being reported. 

As we started to return to worship together in person in May 2021, our online services have continued, albeit at the new time of 9:30am. It has proved a vital service to those unable to reach their own church, or those that choose to watch our service later in the day or week, attracting numbers that would fill the Great Hall many times over. 

**Relationship with the Connexional Team** – Another benefit of having online worship was being able to host Revd Richard Teal, President of the Methodist Conference and Mrs Carolyn Lawrence, Vice President, on far more occasions than usual. We were blessed by this and it enabled them to reach far more people that they would have done otherwise.  This included our ministerial team hosting **Sunday Worship for the Methodist Conference 2020** (12,500 views) for them. They also participated in **Daffodil Day 2021** (5,500 views), with other special guests including, The Lord Mayor of Westminster, Councillor Jonathan Glanz, Pam Rhodes, Simeon Wood, Anando Mukerjee, the Methodist Youth President, Phoebe Parkin, and the President of Methodist Women in Britain, Hilary Evans. Our President and Vice President also took part in our Parliamentary Covenant Service.  Additionally, we have had a 

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member of the Connexional Team join us for most of our online services, which has given them an opportunity to sustain a relationship with a significant number of people.  We hope to build on this relationship to see how we can better serve Methodism connexionally and globally in the future. 

**Small groups** – We had about between 50-80 people joining our Lent course on Zoom led by Revd Dr Howard Mellor, and an average of about 18 for our Bible study series, the ‘Generosity Project’. Our Online Alpha Course also attracted 18 regular members. We are discussing which courses will return to ‘in-person’ and which remain online in future. Alpha is likely to remain online because of the larger numbers we have had attending, compared to courses in the past. 

## **‘Church Online Every Sunday’ has become a vital Christian mission that serves the Global church family, we pray that it will continue.** 

2020/21 was Revd Tony Miles’s first full year as Superintendent Minister. Little did we or anyone know that he and his team would have so much to offer to provide the Church with a lifeline during this unprecedented time. The Revd Dr William Sangster filled the Great Hall during the war years by effective leadership and a powerful preaching ministry. By God’s grace MCHW sought to respond to the war against a virus and has arguably reached even more people than the great Dr Sangster.  To God be the glory! 

## **Plans for 2021/22** 

Circuit financial plans for the coming year have been prepared on the basis that there remain three full-time ordained staff members. 

Circuit expenditure is expected to increase by 4% in 2021/22 due to inflationary increases in stipends and manse costs and a contribution of £5.2k to the Methodist Church pension fund deficit. 

## **Financial Review** 

The Circuit’s statement of accounts for the year ended 31 August 2021 is attached and shows a surplus of £12,128 relating to the Restricted and Designated Funds after a transfer of £15,200 from the General Fund. 

## Income 

Circuit income has been drawn primarily from the assessment paid by the church (there being only one church within the Circuit). Income of £19,202 was generated from the temporary renting of a manse. There was a net decrease in income of £2,690 (from £216,246 in 2019/20 to £213,556 in 2020/21). 

- Manse rental income increased by £14.5k, as one manse was rented for the whole of 2020/21, whereas in 2019/20 the manse was empty for much of the year whilst being refurbished and therefore generated minimal income. 

- The increase in rental income was offset by a £17.8k decrease in the payment made by the Church to the Circuit, reflecting the increase in rental income and the decrease in expenditure. 

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## Expenditure 

Circuit expenditure decreased by £38,945 (from £240,373 in 2019/20 to £201,428 in 2020/21), which was mainly due to: 

- Decrease in Manse Maintenance costs (£34.3k) – There were only minor works taking place in 2020/21 compared to major refurbishments of two properties in 2019/20. 

- Decrease in travel and accommodation due to reduced activity during 

   - Covid-19 restrictions (£3.0k). 

- Decrease in Removal Fund costs as there were no ministerial changes 

   - in 2020/21 compared to one change in 2019/20. 

- Decrease in Administration costs due to staff being on furlough for the whole of the year and reduced administrative activities as a result of Covid-19 restrictions. 

These decreases were partly offset by increases in: 

- stipends in line with annual Conference recommendations (£1.6k). 

- manse running expenditure (£1.3k), resulting from general rise in prices. 

The District Assessment of £43,720, accounted for 21.7% of expenditure (the increase for the year was £3.8k). A significant part of this is passed on to the Connexion to fund the work of the wider Methodist Church. 

## Fund Balances 

The balance on the Circuit General Fund is £1,942,756, of which £1,932,713 represents the book value of the manses. 

Circuit Restricted and Designated Funds have increased by £13,721 to £330,410 in 2020/21 (£316,689 in 2019/20).  £15.2k was allocated to the Manse Maintenance Fund and the Manse Replacement Fund had income of £2.5k. There was only £3.9k of expenditure across all funds. 

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## **Trustee’s Annual Report on Finance and Governance** 

The Charity’s annual report and accounts for the year ended 31 August 2021 have been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland issued in July 2014. 

Full Name of Church **: London Mission (Westminster) Circuit** 

Charity Registration Number: **1145076** 

Date of registration: **15 December 2011** 

## Main communication address: **Methodist Central Hall, Storey’s Gate, Westminster, London SW1H 9NH** 

The members of the London Mission (Westminster) Circuit Meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the church at the Annual Church Meeting. A full list of members is shown in the notes to this report. 

Circuit Stewards: **Genevieve Patnelli (Senior) Wesley Gibbs Daniella Fetuga-Joensuu Helen Tudor Ama Ackah-Yensu** Treasurer: **Ama Ackah-Yensu** Independent Examiner: **Buzzacott LLP** 130 Wood St London EC2V 6DL 

Bank: **HSBC** The Peak 333 Vauxhall Bridge Road Victoria London SW1V 1EJ 

## Investment Bankers: **Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes** 

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## **Aims and Objectives** 

The charity’s objective is to act as a resource provider within the area around Westminster for the Methodist Church: 

It aims to be a vital Christian presence in the heart of London. 

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

1. The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church; 

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

3. Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church; and 

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

## **Public Benefit** 

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

## **Structure, Governance and Management** 

The governing document for the Methodist Church of Great Britain 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 Circuit is undertaken by the Circuit Stewards and Ministerial Team with input from the Circuit Leadership team. Trusteeship is exercised by the elected members of the Circuit Meeting. 

## **Trustee Training** 

Trustees are pointed to a range of guidance produced by The Methodist Connexion to support the effective running of the church and the role of Trustees. 

## **Related Parties** 

The Circuit is part of the Methodist Church of Great Britain. It consequently locates itself in both its polity and structure. In structural terms the Westminster Circuit is one of some 35 circuits (groupings of local churches) making up the London Methodist District.  In terms of Polity and Constitution it, like all Methodist circuits, is accountable to the annual Methodist Conference. 

Somewhat unusually, the Westminster Circuit consists of only one local society (church): Methodist Central Hall Westminster, which consequently is constituted so that wherever possible, local church and local circuit matters share the same constitution (by applying annually Methodist Standing Order 511). 

Another unusual aspect of the Circuit/Church is the fact that its Trustees _of the Building_ are appointed annually by the annual Conference of the Methodist Church of Great Britain, rather than, more commonly, the circuit meeting. 

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A third related party, in addition to the Circuit and the Trustees is Central Hall Westminster Ltd, a not-for-profit company formed in 1999 to run an events and conference business using the large and prestigious premises in central London. 

Regular meetings of each of these three entities take place, with the Superintendent and Deputy Superintendent ministers being members of each of the three, thereby having a strategic overview of the total ministry of the Circuit and its related parties. 

## **Risk Management** 

The major risks associated with the life and ministry of the Circuit, located in Methodist Central Hall Westminster, are identified and recorded by the Trustees, with professional advice taken as required. An annual review process is undertaken and recorded.  In terms of financial governance, income and expenditure are regularly and routinely monitored, and are compared with the approved annual budget on at least a quarterly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves. 

We note the following items, all of which are noted on the Risk Register. 

- An annual grant to the Church, which is the main source of funding for the Circuit is given by the Trustees. This is made possible by profits made by Central Hall Westminster Ltd. Any ‘lean years’ – and particularly several lean years – would affect the ability of the Trustees to award the grant. 

- The impact of the COVID-19 pandemic on the operations of Central Hall Westminster Ltd has been immense.  The building’s closure and consequent hibernation of the business has meant that profits which would have been tithed to the Trustees have dried up, thus impacting their ability to provide the same level of grant to the Church, as with previous years. 

- The as yet unknown plan relating to the ‘decanting’ of the House of Commons and House of Lords from the Palace of Westminster. Methodist Central Hall Westminster is, because of its proximity, one of a handful of buildings currently in conversation with ‘Black Rod’ about what are termed “business continuity talks”. 

- The ever-present risk of terror attacks and security breaches, given the location of the church. For the past three years the Metropolitan Police have estimated the risk of such as ‘severe’ and give regular security briefings to Circuit officials as to office holders of other large buildings in and around Parliament Square. 

- The damage to reputation, given the high usage of the premises by very many clients. 

- Safeguarding risks, exacerbated by the very high numbers of people using the building each week. In line with Methodist rulings, safeguarding procedures have, and continue to be improved and overhauled. 

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## **Safeguarding** 

Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm. 

Methodist Connexional practice outlines commitment to the following principles: 

1. The care and nurture of, and respectful pastoral ministry with, all children, young people and adults. 

2. The safeguarding and protection of all children, young people and adults when they are vulnerable. 

3. The establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. 

4. 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 disclosures and registration with the relevant vetting and barring schemes. 

5. We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation. 

6. We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care. 

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

8. We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult. 

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

## **London Mission (Westminster) Circuit commits itself to: -** 

1. Ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches. 

2. The provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. 

The Safeguarding Policy is approved annually by the Circuit Meeting and revised in line with guidelines and directives from the Methodist Church of Great Britain. 

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## **Reserves Policy** 

The policy is for the Circuit itself to hold minimal free reserves, as it is able to rely on the reserves held within its one church. The aim, therefore, is for the Church to hold a designated contingency fund at a level, which can sustain six months’ worth of average expenditure for both Church and Circuit. The Contingency Fund has not been increased in 2020/21 and so remains at £148k, which is equivalent to approximately six months’ average expenditure. Despite the limitations on church activities in 2020/21 due to Covid-19 restrictions, the Church was able to generate a surplus and so no reduction in contingency was needed. 

However, in 2021/22 the church is expecting a deficit, which could lead to the Contingency Fund reducing by approximately £20k. The balance would still support approximately five months’ worth of average expenditure. 


**Signed: ___________________________________________ Revd Tony Miles (Chair of Trustees)** 

**Date:** 27 March 2022 

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## **London Mission (Westminster) Circuit 35/03 Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021** 

||**Notes**|**General Fund**<br>**(Unrestricted)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**Endowment**<br>**(Restricted)**|**2020/21**<br>**Totals**||**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|---|---|
|||**£**|**£**|**£**||**£**||**£**|
|**Income and Endowments from: **|||||||||
|Donations andLegaciesIncome|**4**|0|0|0|0|0||0|
|Bank Interest|**5**|30|839|0|0|868||347|
|Assessments Church & Trustees to<br>CircuitincludingRepayment of Loan||193,485|0|0|0|193,485||211,239|
|Lettings (ManseRental Income)|**10**|19,202|0|0|0|19,202||4,660|
|**Total Income**||**212,717**|**839**|**0**|**0**|**213,556**||**216,246**|
|**Expenditure**|||||||||
|Stipends, Salaries andAssociated Costs||116,760|0|0|0|116,760||115,175|
|DistrictAssessment||43,720|0|0|0|43,720||39,884|
|Travel Expenses||2,000|0|0|0|2,000||5,027|
|Ministerial Training||438|0|0|0|438||357|
|Insurance, Utilities, etc.|**11**|22,360|0|0|0|22,360||21,064|
|Maintenance on Manses|**12**|5,201|2,855|0|0|8,056||42,398|
|RemovalCosts||0|600|0|0|600||3,898|
|MortgageInterest|**13**|0|0|0|0|0||0|
|**Other Expenditure**|||||||||
|Administration, Staff& Copying etc.|**14**|4,815|0|0|0|4,815||9,443|
|IndependentExaminer Fee||1,680|0|0|0|1,680||2,570|
|Professional fees||500|499|0|0|999||534|
|Media ChaplaincyExpenses|**15**|0|0|0|0|0||23|
|**Total Expenditure**||**197,474**|**3,954 **|**0**|**0**|**201,428**||**240,373**|
||||||||||
|**Net Income / (Expenditure)**||**15,243**|**(3,115)**|**0**|**0**|**12,128**||**(24,127)**|
|Transfer between Funds & General<br>Account||**(15,200)**|**15,200**|**0**|**0**|**0**||0|
|Total Funds broughtforward||**1,942,713**|**316,631 **|**58**|**0**|**2,259,402**||**2,283,529**|
|Correction for Prior Year||0|1,636|0|0|1,636||0|
|**Total funds carried forward at end of**<br>**year**||**1,942,756**|**330,352**|**58**|**0**|**2,273,166**||**2,259,402**|



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## **London Mission (Westminster) Circuit 35/03 Balance Sheet as at 31 August 2021** 

||**Notes**|**General Fund**<br>**(Unrestricted)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**Endowment**<br>**(Restricted)**|**2020/21**<br>**Totals**|**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|---|
|**Fixed Assets**||**£**|**£**|**£**|**£**|**£**|**£**|
|Manses etc.|**16**|1,932,713|0|0|0|1,932,713|1,932,713|
|**_Total Fixed Assets _**||**1,932,713**|**0**|**0**|**0**|**1,932,713**|**1,932,713**|
|**Current Assets**||||||||
|Debtors andprepayments|**17**|54,727|0|0|0|54,727|55,222|
|TMCP DepositAccount||0|249,684|0|0|249,684|247,707|
|CFB Deposit|**18**|0|14,098|58|0|14,156|32,842|
|Cashat bankandin hand|**19**|(36,876)|66,570|0|0|29,694|1,267|
|**_Total current assets_**||**17,851 **|**330,352**|**58**|**0**|**348,261 **|**337,038**|
|Creditors(due in under 1year)& unused funds|**20**|(7,808)|0|0|0|(7,808)|(10,352)|
|Net current assets||10,043|330,352|58|0|340,453|326,686|
|**_Total assets less current liabilities_**||**1,942,756**|**330,352**|**58**|**0**|**2,273,166**|**2,259,402**|
|||||||||
|Loans and creditors due after 1year||0|0|0|0|0|0|
|**_Net assets_**||**1,942,756**|**330,352**|**58**|**0**|**2,273,166**|**2,259,402**|
|**Funds of the Circuit**||||||||
|General Fund (Unrestricted)||1,942,756|0|0|0|1,942,756|1,942,713|
|Other Funds (Designated andRestricted)||0|330,352|58|0|330,410|316,689|
|**_Totalfunds_**||**1,942,756**|**330,352**|**58**|**0**|**2,273,166**|**2,259,402**|



I confirm that these accrual-based accounts for the year ended 31 August 2021 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting. 


**Signed:** 

**_______________________________________________________** 

**Date:** 27 March 2022 

## **Ama Ackah-Yensu (Treasurer)** 

I confirm that the annual report and accounts for the year ended 31 August 2021 were, presented to the Circuit Meeting at its meeting on 27 March 2022 and were approved 


**Signed: ________________________________________________________ Revd Tony Miles  (Chair of the Circuit Meeting)** 

**Date:** 27 March 2022 

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## **London Mission (Westminster) Circuit 35/03 Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020** 

||**Notes**|**General Fund**<br>**(Unrestricted)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**Endowment**<br>**(Restricted)**|**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|
|**Income and Endowments from:**||**£**|**£**|**£**||**£**|
|Donations andLegaciesIncome||0|0|0|0|0|
|Bank Interest||347|0|0|0|347|
|Assessments Church & Trustees to Circuit<br>includingRepayment of Loan||211,239|0|0|0|211,239|
|Lettings (ManseRental Income)|**10**|4,660||0||4,660|
|**Total Income**||**216,246**|**0**|**0**|**0**|**216,246**|
|**Expenditure**|||||||
|Stipends, Salaries andAssociated Costs||115,175|0|0|0|115,175|
|DistrictAssessment||39,884|0|0|0|39,884|
|Travel Expenses||5,027|0|0|0|5,027|
|Ministerial Training||357|0|0|0|357|
|Insurance, Utilities, etc.|**11**|21,064|0|0|0|21,064|
|Maintenance on Manses|**12**|3,991|38,407|0|0|42,398|
|RemovalCosts||0|3,898|0|0|3,898|
|MortgageInterest|**13**|0|0|0|0|0|
|**Other Expenditure**|||||||
|Administration, Staff& Copying etc.|**14**|9,443|0|0|0|9,443|
|AuditFee||2,570|0|0|0|2,570|
|Professional fees||535|0|0|0|535|
|Media ChaplaincyExpenses|**15**|0|0|23|0|23|
|**Total Expenditure**||**198,046**|**42,305**|**23**|**0**|**240,374**|
||||||||
|**Net Income**||**18,200**|**(42,305)**|**(23)**|**0**|**(24,128)**|
|Transferbetween Funds & General Account||(18,200)|18,200|0|**0**|**0**|
|**Other Recognised Gains**|||||||
|Total Funds broughtforward||1,924,713|340,736|81|**0**|**2,283,530**|
|**Total funds carried forward at end ofyear**||**1,924,713**|**316,631**|**58**|**0**|**2,259,402**|



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## **London Mission (Westminster) Circuit 35/03 Balance Sheet as at 31 August 2020** 

||**Notes**|**General Fund**<br>**(Unrestricted)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**Endowment**<br>**(Restricted)**|**2019/2020**<br>**Totals**|
|---|---|---|---|---|---|---|
|**Fixed Assets**||**£**|**£**|**£**|**£**|**£**|
|Manses etc.|**16**|1,932,713|0|0|0|1,932,713|
|**_Total Fixed Assets _**||**1,932,713**|**0**|**0**|**0**|**1,932,713**|
|**Current Assets**|||||||
|Debtors and prepayments|**17**|55,221|0|0|0|55,221|
|TMCP DepositAccount||0|247,707|0||247,707|
|CFB Deposit|**18**|0|32,784|58|0|32,842|
|Cashat bankandin hand|**19**|(34,872)|36,139|0|0|1,268|
|**_Total current assets_**||**20,350**|**316,631 **|**58**|**0**|**337,038**|
|Creditors (dueinunder 1year) & unusedfunds|**20**|(10,351)||0|0|(10,351)|
|**Net current assets**||**9,999**|**316,631 **|**58**|**0**|**326,687 **|
|**_Total assets less current liabilities_**||**1,942,713**|**316,631 **|**58**|**0**|**2,259,402**|
||||||||
|Loans and creditors due after 1year||0||0|0|0|
|**_Net assets_**||**1,942,713**|**316,631 **|**58**|**0**|**2,259,402**|
|**Funds of the Circuit**|||||||
|General Fund (Unrestricted)||1,942,713|0|0|0|1,942,713|
|Other Funds (Designated &Restricted)||0|316,630|58|0|316,689|
|**_Totalfunds_**||**1,942,713**|**316,631**|**58**|**0**|**2,259,402**|



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## **London Mission (Westminster) Circuit 35 / 03 Notes to the Financial Statements for the year ended 31 August 2021** 

## **Basis of accounting** 

These financial statements are prepared on a going concern basis, under the historical cost Convention. 

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with 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 (The FRS 102 Charities SORP) and the Charities Act 2011. 

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. 

The principal accounting policies adopted in the preparation of the financial statements are set out below. 

## **1. Going Concern** 

After making reasonable enquiries the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and do not consider there to be any threat to the going concern status. Therefore, the Trustees continue to adopt the going concern basis in preparing the financial statements and confirm there are no material uncertainties at the date of the approval of these financial statements. 

## **2.  Funds** 

The funds held constitute: General Funds held for any purpose of the Circuit, which are unrestricted, and restricted funds, which are held for a narrower purpose including those for internal organisations. Details of each material fund are disclosed in the notes to the Accounts. 

## **3.  Accounting Policies** 

## **Basis** 

These accounts have been prepared under the historical cost convention, 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 Circuit’s financial position and activities. 

## **Income** 

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the funds, the receipt is probable and the amount can be measured reliably. 

## **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 

15 



outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources. 

## **Cash and Cash Equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **Grants** 

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit 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 Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers. 

## **Tangible fixed assets for use by the Circuit** 

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. 

The freehold property comprises the Circuit’s manses and is shown in the accounts at 2014 deemed values, with the exception of the Shirley manse, which is shown at the purchase value in 2016. 

At the time of valuation, purchase and disposal, the value of the properties was not spilt between land and buildings. However, based on an estimate of 25% land and 75% buildings, the total land value at 31 August 2021 would be £483,179 and the total building value would be £1,449,534. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the manse buildings (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. 

## **Investment Properties** 

Investment properties - no property is currently deemed not to be held for the long-term purposes of the charity. 

## **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. 

## **Financial instruments** 

Basic financial instruments are measured at amortised cost. 

## **Debtors and creditors** 

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price and subsequently measured at amortised cost less any impairment. 

16 



## **Critical accounting estimates and areas of judgement** 

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. There are no judgements and estimates considered by the Trustees to have a significant effect on amounts recognised in the financial statements. 

|**4.  Donations and legacies**|**Unrestricted**<br>**&**<br>**Designated**|**Circuit**<br>**Model**<br>**Trust Fund**|**Restricted**|<br>**2021**<br>**Total **|<br>**2020**<br>**Total **|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|Legacies|0|0|0|0|0|
|**Total **|**0**|**0**|**0**|**0**|**0**|
|||||||
|**5. Investment income**||||||
|Central FinanceBoard|869|0|0|869|347|
|Other|0|0|0|0|0|
|**Total **|**869**|**0**|**0**|**869**|**347**|



## **6.  Payment to Trustees** 

None of the Trustees, or persons connected with them, received any remuneration or other benefits from the Church or any connected organisation as a result of their office during the year ended 31 August 2021. 

|Number of trustees who were paid<br>expenses<br>Total amount paid|**2020/21**<br>**2019/20**<br>5<br>5|
|---|---|
||**£**<br>**£**<br>2,157<br>6,258|



Nature of expenses claimed: Car mileage, public transport, hospitality and miscellaneous. These expenses have been incurred by the trustees in the course of fulfilling their pastoral responsibilities. 

## **7.  Independent Examiner’s Fees** 

|Fees for reporting on the accounts<br>Other fees (for advice, accountancy services etc)<br>**Total**|**2020/21**<br>**£**<br>1,680<br>0<br>**1,680**|**2019/20**<br>**£**<br>1,680<br>0|
|---|---|---|
|||**1,680**|



17 



## **8.  Paid Employees** 

Staff costs during the year were as below: - 

|Gross wages, salaries and benefits in<br>kind<br>Employer's National Insurance<br>Pension costs<br>Total Staff Costs<br>Average number of full-time equivalent<br>employees in the year were|**2020/21**<br>**2019/20**<br>**£**<br>**£**<br>3,115<br>4,779<br>259<br>323<br>343<br>598|
|---|---|
||3,717<br>5,700|
||<br>0.2<br>0.2|
|||



The charity considers that the key management personnel comprise the Trustees. There was no remuneration paid to the Trustees during 2020/ 21. 

## **9   Fixed Assets** 

|Cost or valuation|**Residential**<br>**Land**|**Manses**|**Total **|
|---|---|---|---|
||**£**|**£**|**£**|
|**Balance brought forward**|**483,179**|**1,449,534 **|**1,932,713**|
|||||
|**Balance carried forward**|**483,179**|**1,449,534 **|**1,932,713**|
|||||
|**Accumulated depreciation **|**0**|**0**|**0**|
|**Net Book Value brought forward**|**483,179**|**1,449,534**|<br>**1,932,713**|
|**Net Book Value carried forward**|**483,179**|**1,449,534**|<br>**1,932,713**|



## **9a Investments** 

No other investments are held by the Circuit. 

18 



## **London Mission (Westminster) Circuit 35 / 03 NOTES TO THE FINANCIAL STATEMENTS** 

|**INCOME**<br>**_Note 10 Rental Income_**<br>Pond Green<br>**EXPENDITURE**<br>**_Note 11 - Insurance, Utilities etc._**<br>Manse expenditure<br>Insurance<br>Telephone (incl mobiles & broadband)<br>Water Rates<br>Service Charges & Utility Maintenance<br>Contracts<br>Council Tax<br>Utilities<br>**_Note 12 - Repairs and Maintenance_**<br>Manse repairs & maintenance<br>**_Note 13 Manse Mortgage_**<br>Capital Repayments<br>Interest Payments<br>**_Note 14 Office Staff & Supplies_**<br>Staff Costs<br>Photocopying<br>Computer supplies & software<br>**_Note 15 Media Chaplaincy_**<br>Media Chaplaincy - Hospitality|**2020/21**<br>**£**<br>**£**<br>19,202<br>19,202<br>**£**<br>**£**<br>1,603<br>1,184<br>1,936<br>9,743<br>4,976<br>2,918<br>22,360<br>5,201<br>5,201<br>0<br>0<br>0<br>4,451<br>(220)<br>584<br>4,815<br>0<br>0|**2019/20**<br>**£**<br>**£**<br>4,660|**2019/20**<br>**£**<br>**£**<br>4,660|
|---|---|---|---|
||**£**<br>1,603<br>1,184<br>1,936<br>9,743<br>4,976<br>2,918|**£**<br>1,552<br>1,227<br>929<br>7,460<br>6,944<br>2,951|4,660<br>**£**|
||5,201|3,991|21,063|
|||||
||0<br>0|0<br>0|3,991|
|||||
||4,451<br>(220)<br>584|6,516<br>1,549<br>1,378|0|
|||||
||0|23|9,443|
|||||
||||23|



19 



## **London Mission (Westminster) Circuit 35 / 03** 

|**BALANCE SHEET NOTES**<br>**Note 16 Property Revaluation**<br>**(****_Valuations Made 2014_) **<br>6 Exbury House (25% owned by Circuit)<br>4 Cotton Row (50.25% owned by Circuit)<br>16 Pond Green (100% Owned by Circuit)<br>108A Shirley Avenue  (100% Owned by<br>Circuit)<br>**TOTAL VALUE**<br>Prior Valuation<br>**Revaluation Reserve**<br>**_Note 17 -Prepayments_**<br>Stipends<br>Manse Expenses<br>Photocopying<br>**Accrued Income**<br>Donations from Church for General Fund<br>**Owed by Church**<br>Church Expenses Paid by Circuit<br>**_Note 18 - Central Finance Board_**<br>Restricted Funds<br>Designated Funds<br>General Fund<br>**_Note 18 - TMCP_**<br>Manse Sale and Purchase Fund<br>Other Designated Funds<br>**_Note 19 - Cash at Bank& In Hand_**<br>General Fund<br>Restricted Funds<br>**BALANCE SHEET NOTES**<br>**_Note 20 - Creditors  & Accruals_**<br>Ministers Travel & Accommodation<br>Manse Costs<br>Photocopying<br>Independent Examiners Fee<br>Administration Staff Costs<br>Ministerial Training<br>Designated Funds|**2020/21**<br>**£**<br>**£**<br>**Property**<br>**Value**<br>**Circuit**<br>**Value**<br>**£**<br>**£**<br>550,000<br>137,500<br>1,485,000<br>746,213<br>400,000<br>400,000<br>649,000<br>649,000<br>**1,932,713**<br>1,142,685<br>**790,028 **<br>9,750<br>4,051<br>586<br>38,619<br>1,721<br>54,727<br>58<br>14,098<br>0<br>14,156<br>248,579<br>1,105<br>249,684<br>(36,876)<br>66,570<br>29,694<br>267<br>2,460<br>964<br>1,680<br>2,198<br>239<br>7,808<br>0<br>0<br>7,808|**2019/20**<br>**£**<br>**£**<br>**Circuit**<br>**Value**<br>**£**<br>137,500<br>746,213<br>400,000<br>649,000<br>**1,932,713**<br>1,142,685<br>**790,028 **<br>9,643<br>3,779<br>0<br>38,314<br>3,486|**2019/20**<br>**£**<br>**£**<br>**Circuit**<br>**Value**<br>**£**<br>137,500<br>746,213<br>400,000<br>649,000<br>**1,932,713**<br>1,142,685<br>**790,028 **<br>9,643<br>3,779<br>0<br>38,314<br>3,486|
|---|---|---|---|
||||**1,932,713**|
||||1,142,685|
||||**790,028 **|
|||||
||58<br>14,098<br>0|58<br>32,784<br>0|55,222|
|||||
||248,579<br>1,105|246,603<br>1,104|32,842|
|||||
||(36,876)<br>66,570|(34,872)<br>36,139|247,707|
|||||
||267<br>2,460<br>964<br>1,680<br>2,198<br>239|0<br>3,863<br>1,176<br>3,420<br>1,893<br>0|1,267|
||||10,352<br>0|
||0|0||
|||||
||||10,352|



20 



## **London Mission (Westminster) Circuit 35 / 03** 

||**BALANCE**<br>**B/F**<br>**01/09/20**|**2020/21 **|**2020/21 **|**2020/21 **|**2020/21 **|**BALANCE**<br>**C/F**<br>**31/08/21**|
|---|---|---|---|---|---|---|
|**CIRCUIT FUNDS**||**Income**|**Expenditure**|**Transfer**<br>**Between**<br>**Funds**|**Correction**<br>**Re Prior**<br>**Year**||
|**FUNDS**|**£**|**£**|**£**|**£**|**£**|**£**|
||||||||
|**Restricted**|||||||
|Media Chaplaincy|58|0|0|0|0|58|
|**TOTAL RESTRICTED**<br>**FUNDS**|**58**|**0**|**0**|**0**|**0**|**58**|
||||||||
|**Designated**|||||||
|RemovalsFund|7,274|0|(600)|0|0|6,674|
|Manse Maintenance<br>Fund|62,754|0|(2,855)|15,200|0|75,099|
|Manse Replacement<br>Fund|246,603|839|(499)|0|1,636|248,579|
|**Total Designated**<br>**Funds**|**316,631 **|**839**|**(3,954)**|**15,200**|**1,636**|**330,352**|
||||||||
|**TOTAL RESTRICTED**<br>**& DESIGNATED**<br>**FUNDS**|**316,689**|**839**|**(3,954)**|**15,200**|**1,636**|**330,410**|
||||||||
|**GENERAL FUND**|**1,942,713**|**212,717**|**(197,474)**|**(15,200)**|**0**|**1,942,756**|
||||||||
|**TOTAL**|**2,259,402**|<br>**213,556**|<br>**(201,428)**|**0**|<br>**1,636**|**2,273,166**|



The Balance for Restricted and Designated Funds have increased to £330,410 from £316,689 in 2019/20. 

The Circuit Meeting decided to allocate £15,200 from the General Fund to the Manse Maintenance Fund in line with amounts recommended by the Connexion. 


21 



**London Mission (Westminster) Circuit 35 / 03** 

## **Circuit Trustees as at 31 August 2021** 

The following served as trustees during the year and/or were trustees at the date of signing the accounts. 

Revd. Tony Miles Joe Awotwi Revd. Lansford Penn-Timity Esther Thomas Deacon Alison McMillan Philippa Muir Revd. Gordon Newton Grace Sangmuah Genevieve Patnelli Helen Tudor Wesley Gibbs Charlotte Rankin Ynes Lightfoot-Taylor Christina Asare Owusu Omotayo Roberts Sarita Lightfoot-Taylor Esther Buckman Mark Williamson Tony Ackah-Yensu Judith Mitchell Emmanuel Asante Daniella Fetuga-Joensuu Abdul Bah Helen Onilado Michael Davies Dr Oprah Scott Ama Ackah-Yensu Susan Solanke Jocelyn Boafo Christine Wykes John Philips Jacob Baiden Ollie McEwen Kate Jones Marko Joensuu Don Nunn Christina Fasola Seth Kofi Otoo Denzil Cummings-John Anthony Boateng Regina Boye Stephen Olusola Dr Michael Fennell Aretha Solanke Charles Bushell 

22 



## Independent examiner’s report to the trustees of London Mission (Westminster) Circuit 

## **Independent examiner’s report to the Trustees of Methodist Central Hall Westminster – London Mission (Westminster) Circuit No. 35/03** 

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2021. 

## **Responsibilities and basis of report** 

As the Trustees of the Charity 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 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. 

## **Independent examiner’s statement** 

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: 

- accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- the accounts do not accord with those records; or 

- 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. 


Katharine Patel ACA Buzzacott LLP Chartered Accountants 130 Wood Street London EC2V 6DL 31 March 2022 

23 



**Church Accruals Accounts 2020-21** 


## **THE METHODIST CHURCH** 

## **STANDARD FORM OF ACCOUNTS** 

## **ACCRUALS BASIS** 

## **For the year ended 31 August 2021** 

## **METHODIST CENTRAL HALL WESTMINSTER** 

## **Registered Charity No 1145076** 

## **SUPERINTENDENT MINISTER** 

Revd Tony Miles 

**CHURCH STEWARDS** Emmanuel Asante Abdul Bah Esther Buckman Marie Rose Cameron Michael Davies Ynes Lightfoot-Taylor Anthony Boateng Stephen Olusola Omotayo Roberts Regina Boye Denzil Cummings-John 

## **CHURCH TREASURER** 

Ama Ackah-Yensu 

1 



## **METHODIST CENTRAL HALL WESTMINSTER CHURCH TRUSTEES’ ANNUAL REPORT** 

## **Introduction** 

This Annual Report gives an account of the mission and ministry of Methodist Church Central Hall Westminster. It represents considerable commitment on the part of its members, who both gather for worship and learning, and disperse in witness, being involved in a variety of means of service. 

## **Aims and Organisation** 

Our mission is to be a vital Christian presence in the heart of London. Our vision statement declared on the order of worship each week is: “Methodist Central Hall Westminster – a global Christian family following Jesus at the heart of London.” 

## **Review of the Year** 

75 years ago, as the world recovered from the trauma of the Second World War, the United Nations chose Methodist Central Hall Westminster to be the venue for the first meeting of its General Assembly. In 1946 the church had to vacate the building so that the UN could move in, marking the first time when we could not hold weekly church services in our Great Hall.  In 2020, as the Covid-19 pandemic swept the world, we again had to leave our building, not so that the world could move in, but as it turned out, so that we could move out into the world.  Like the whole world, we moved from being in the unknown about the virus to being aware and then into a rapid series of action steps that ultimately led to our church reaching over 6.1 million people during this period. 

The Church’s vision is to be a ‘Global Christian Family Following Jesus at the Heart of London.’ Little did we know how prophetic this was to become. In response to the first lockdown, we launched **mchw.live** as a brand and new website to host our online worship. It has now opened up our work to serve the Connexion and World Church as well as catering to our own members and regular worshippers.  This has led to our local congregation having a better grasp of what it means to be a ‘Cathedral for Methodism’. We now have people regularly involved in our worship from Australia, Sri Lanka, India, Sicily, West Africa, Germany, etc., some of whom are joining Bible studies and fellowship groups. 

After using SmartStage technology offered by our Audio-Visual partners, White Light Ltd, initially at no cost, we eventually installed our own equipment and settled into our chapel for online worship to keep costs down.  We are extremely grateful to the Connexion and all our supporters for their generosity, which enabled us to do this. In addition to our weekly services, which regularly attracted 2,000 individuals and families live and grew to about 4,000, we moved many of our other events online – for example: 

For our **Annual Carol Service** , we were able to delve into previous years’ recordings for Premier Christian Radio alongside readings from our congregation and Premier around our historic building. Nearly 8,000 people have watched our Carol Service online, and many people commented how blessed they were. 

In January 2021, during the third ‘lockdown’ in the UK, we held a very special service online to commemorate **75 years since the first meeting of the UN’s General Assembly in our Great Hall** (6,400 views). This included contributions from the UN 

2 



Secretary-General, Antonio Guterres, Fabrizio Hochschild of the UN 75th anniversary team and Sir Peter Marshall, a former British Diplomat.  Also in January, we had the first **Parliamentary Covenant Service** to be held online with contributions from MPs and the preacher was the Chaplain to the Speaker of the House of Commons, Revd Tricia Hillas (2,100 views). 

For the second year in succession, **Holy Week 2021** took place online and our services had a total online attendance of over 35,000 individuals and families. 

**BBC Broadcast – On Pentecost/Aldersgate Sunday** , we produced a radio programme that was broadcast on all 39 BBC Local Radio stations in the English Regions at 8 a.m. and reached 700,000 listeners. 

**Healing Conference** – This annual event had to be live-streamed this year from the chapel on 22 May. This was led by Rev Lansford Penn-Timity and our co-ordinator of our healing ministry, Alison Bryan. Our theme was ‘It is well with my soul: healing and restoration in a pandemic’. Dave Bilbrough led the worship, and the teaching was from Roy Godwin - a well-known international speaker and author. Roy is the founder of the global Local Houses of Prayer movement, and The Caleb Initiative. 286 tickets were sold and the peak number of people viewing live at any one time was 256. The conference remained on the unlisted YouTube channel for another week for those who had bought tickets. This led to a total of 1,207 unique views [i.e. not repeated on the same device]. We received extremely positive feedback about the impact of the conference, with both inner healing and physical healing being reported. 

As we started to return to worship together in person in May 2021, our online services have continued, albeit at the new time of 9:30am. It has proved a vital service to those unable to reach their own church, or those that choose to watch our service later in the day or week, attracting numbers that would fill the Great Hall many times over. 

**Relationship with the Connexional Team** – Another benefit of having online worship was being able to host Revd Richard Teal, President of the Methodist Conference and Mrs Carolyn Lawrence, Vice President, on far more occasions than usual. We were blessed by this and it enabled them to reach far more people that they would have done otherwise.  This included our ministerial team hosting **Sunday Worship for the Methodist Conference 2020** (12,500 views) for them. They also participated in **Daffodil Day 2021** (5,500 views), with other special guests including, The Lord Mayor of Westminster, Councillor Jonathan Glanz, Pam Rhodes, Simeon Wood, Anando Mukerjee, the Methodist Youth President, Phoebe Parkin, and the President of Methodist Women in Britain, Hilary Evans. Our President and Vice President also took part in our Parliamentary Covenant Service.  Additionally, we have had a member of the Connexional Team join us for most of our online services, which has given them an opportunity to sustain a relationship with a significant number of people.  We hope to build on this relationship to see how we can better serve Methodism connexionally and globally in the future. 

**Small groups** – We had about between 50-80 people joining our Lent course on Zoom led by Revd Dr Howard Mellor, and an average of about 18 for our Bible study series, the ‘Generosity Project’. Our Online Alpha Course also attracted 18 regular members. We are discussing which courses will return to ‘in-person’ and which remain online in future. Alpha is likely to remain online because of the larger numbers we have had attending, compared to courses in the past. 

3 



## **‘Church Online Every Sunday’ has become a vital Christian mission that serves the Global church family, we pray that it will continue.** 

2020/21 was Revd Tony Miles’s first full year as Superintendent Minister.  Little did we or anyone know that he and his team would have so much to offer to provide the Church with a lifeline during this unprecedented time. 

The Revd Dr William Sangster filled the Great Hall during the war years by effective leadership and a powerful preaching ministry. By God’s grace MCHW sought to respond to the war against a virus and has arguably reached even more people than the great Dr Sangster.  To God be the glory! 

## **Plans for 2021/22** 

Financial plans have been prepared on the basis that staff levels within the Church will remain the same.  The grant from the Managing Trustees will again be 50% of the 2019/20 (pre Covid-19) levels. Together with a reduced level of giving, we are budgeting for a deficit of £95.6k in 2021/22, which will result in all free reserves being used and a £20k reduction in the Contingency Fund. 

In spite of this, we cannot afford to lose the momentum built up during the lockdown and so the church and its leadership are considering prayerfully how to move forward with the Kingdom Agenda. 

## **Financial Review** 

Due to the activities of the church being severely impacted throughout the year by the Covid-19 pandemic, we were forecasting a deficit, but our God is indeed faithful in answering our prayers and not only kept us afloat but blessed us with a surplus! 

The Church finished the year with net income of £33,769 (£3,030 in 2019/20) and therefore increased its funds from £361,159 in 2019/20 to £394,928 in 2020/21 (£62,186 in the General Fund and £332,742 in restricted and designated funds). 

Church income in total was £415,377, which is below the £500,000 threshold requiring a Statement of Cash Flows to be prepared and so this has not been included in the 2020/21 Annual Accounts. The decrease in cash and cash equivalents in 2020/21 has mainly been due to grant income being reduced by 50%, equivalent to a loss of income of £130,164 in the year. 

The statement of accounts for the year ended 31 August 2021 is attached. 

## Income 

General Fund income decreased to £366,790 (£503,466 in 2019/20). The main movements are shown below: 

- Decrease in offerings and tax recoverable (£25.4k). 

- Increase in donations (£41.2k) and decrease in Anniversary Giving (£8.6k). The changes in giving are mainly due to the church being closed for a significant part of the year as a result of Covid-19 restrictions.  This has led to offerings and inperson giving decreasing, whilst donations, given mainly via bank transfers and other electronic means, have increased. 

4 



- Decrease in Trustees’ Grant (£130.2k). The closure of the conference centre, again due to Covid-19 restrictions, meant that the Connexional Trustees’ income decreased significantly and so they have had to reduce the grant to the church by 50% in 2020/21. 

- Decrease in ‘Use of Rooms’ donations (£3.0k) and Visitor Services (£1.1k) both due to Covid-19 restrictions limiting visitors and room use. 

- Decrease in interest and investment income (£1.7k) due to low interest rates. 

- Decrease in ‘Income from Special Events’ (£19.8k) due to most events being 

   - cancelled again due to Covid-19 restrictions. 

- Increase in Covid-19 Job Retention Scheme Grant (£12.3k).  The grant was claimed for some members of staff for the whole of 2020/21, whereas in 2019/20 it was only available from March to August 2020. 

Income received in Restricted and Designated Funds was £48.6k – a decrease of £25.5k from 2019/20, mainly for the following reasons: 

- One-off donations in 2019/20 received for a specific purpose. 

- Decrease of £5k in giving to the fund for Live Streaming of Services (there were one-off grants for this purpose in 2019/20). 

- No income for Church Space Refurbishment nor the Chapel Renewal Fund in 2020/21, compared with £3k and £2.5k respectively in 2019/20. 

## Expenditure 

General Fund spending has decreased by £150.6k to £333.0k (2019/20 £483.6K). There were some key variances within these total figures 

- Staff salaries decreased by £10.6k, due to some staff being on furlough 

   - throughout the year, with only 80% of their salary being paid. 

- The Circuit Assessment decreased by £29.3k. An increase in rental income to the Circuit, coupled with a decrease in Circuit expenditure led to the Church having a smaller shortfall to meet. 

- Office Supplies and Equipment decreased by £14k, with reduced expenditure on 

   - photocopying, printing, computer supplies and office equipment. 

- Expenditure on Church Groups and Events decreased by £39.7k due Covid-19 restrictions. 

- Music Account expenditure decreased by £12.8k due to Covid-19 restrictions 

   - reducing the number of services with live worship. 

- Advertising costs have decreased by £4.9k, due to a reduction in Methodist Recorder advertising. 

Designated and Restricted Fund expenditure decreased by £41.3k to £48,572 (2019/20 

£89,886). The key movements are detailed below: 

- Chapel Renewal Fund had no expenditure compared to £6.9k in 2019/20 

- There was no Tithe expenditure in 2020/21 compared to £22.7k in 2019/20. Due to Covid-19 the committee did not meet to approve Tithe allocations. In 2021/22 allocations will cover both 2019/20 and 2020/21 tithes. 

- In 2019/20, £5k was spent on extra computer equipment, with no equivalent 

   - expenditure in 2020/21. 

- Benevolent Fund expenditure in 2020/21 was £2.8k compared to £7.2k in 

   - 2019/20. 

- Ghanaian Fellowship expenditure decreased by £2.6k. 

- Special Offerings expenditure decreased by £10.8k mainly due to one-off gifts in 2019/20. 

5 



- Expenditure for Live Streaming of Services increased by £10.7k, reflecting the fact that live streaming was in place throughout the year. 

Total Funds for the Church have increased to £394,928 (2019/20 £361,159) with £62,186 (2019/20 £60,882) in the General Fund and £332,742 in Restricted and Designated Funds (2019/20 £300,275). 

In 2020/21, £32.5k has been transferred from Church General Funds to Designated and Restricted Funds, including £12k to Digital Outreach and Engagement, £20.8k to the Tithe Fund and a small transfer into General Funds. 

The Contingency Fund stands unchanged at £148k, which represents approximately six months’ worth of average expenditure (including payments to the Circuit). There was no increase in the Fund in 2020/21. At the start of the year, we expected that Church income may decrease to the extent that some contingency may need to be used to meet ongoing expenditure, but by the grace of God, we did not have to do so.  The Reserve Fund is included within the Designated Total. 

We are truly thankful for God’s grace and favour, which has sustained the Church, for the Managing Trustees and the Connexion, the staff of Central Hall Westminster Ltd, our members and regular worshippers (new and not so new) and supporters from all over whose prayers, generosity and support have kept us throughout this most unusual year. To God be the glory!  We look forward to exciting times ahead. 

6 



## **METHODIST CENTRAL HALL WESTMINSTER CHURCH** 

## **Trustee’s Annual Report on Finance and Governance** 

The Charity’s annual report and accounts for the year ended 31 August 2021 have been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practice 2015 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland issued in July 2014. 

Full Name of Church **:** 

## **Methodist Central Hall Westminster** 

Charity Registration Number: **1145076** 

Date of registration: **15 December 2011** 

Main communication address: **Methodist Central Hall, Storey’s Gate, Westminster, London SW1H 9NH** 

The members of the Methodist Central Hall Westminster Church Council are the Charity Trustees, membership being made up of circuit and church office holders, ministers and representatives appointed by the church at the Annual Church Meeting. A full list of Council membership is shown in the notes to this report. 

Circuit Stewards: **Genevieve Patnelli (Senior) Wesley Gibbs Daniella Fetuga-Joensuu Ama Ackah-Yensu Helen Tudor** Treasurer: **Ama Ackah-Yensu** Independent Examiner: **Buzzacott LLP** 130 Wood St London EC2V 6DL 

Bank: **HSBC** The Peak 333 Vauxhall Bridge Road Victoria London SW1V 1EJ Investment Bankers: **Central Finance Board of the Methodist Church** 

## **Aims and Objectives** 

The charity’s objective is to act as a resource provider within the area around Westminster for the Methodist Church: 

It aims to be a vital Christian presence in the heart of London. 

7 



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; and 

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

## **Public Benefit** 

We confirm that 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 and Circuit Stewards and Ministerial Team with input from the Leadership Team. 

Trusteeship is exercised by the elected members of the Church Council. 

## **Trustee Training** 

Trustees are pointed to a range of guidance produced by The Methodist Connexion to support the effective running of the church and the role of Trustees. 

## **Related Parties** 

The Church, like all local Methodist Churches is situated in a Circuit and is part of the Methodist Church of Great Britain. It consequently locates itself in both its polity and structure. In structural terms the Church is the single Methodist Society in the Westminster Circuit, which is one of some 35 circuits (groupings of local churches) making up the London Methodist District.  In terms of Polity and Constitution, it, like all Methodist circuits, is accountable to the annual Methodist Conference. 

Somewhat unusually, the Westminster Circuit consists of only one local society (church): Methodist Central Hall Westminster, which consequently is constituted so that wherever possible, local church and local circuit matters share the same constitution (by applying annually Methodist Standing Order 511). 

Another unusual aspect of the Circuit/Church is the fact that its Trustees are appointed annually by the annual Conference of the Methodist Church of Great Britain, rather than, more commonly, the circuit meeting and church council. 

A third related party, in addition to the Circuit and the Trustees is Central Hall Westminster Ltd, a not-for-profit company formed in 1999 to run an events and conference business using the large and prestigious premises in central London. 

8 



Regular meetings of each of these three entities take place, with the Superintendent and Deputy Superintendent Ministers being members of each of the three, thereby having a strategic overview of the total ministry of the Circuit and its related parties. 

## **Risk Management** 

The major risks associated with the life and ministry of the Church, located in Methodist Central Hall Westminster, are identified and recorded by the Trustees, with professional advice taken as required. An annual review process is undertaken and recorded. 

In terms of financial governance, income and expenditure are regularly and routinely monitored, and are compared with the approved annual budget on at least a quarterly basis to detect trends as part of the risk management process and to avoid unforeseen calls on reserves. 

We note the following items, all of which are noted on the Risk Register. 

- An annual grant to the Circuit is given by the Trustees. This is made possible by profits made by Central Hall Westminster Ltd. Any ‘lean years’ – and particularly several lean years – would affect the ability of the Trustees to award the grant. 

- The impact of the COVID-19 pandemic on the operations of Central Hall Westminster Ltd has been immense.  The building’s closure and consequent hibernation of the business has meant that profits which would have been tithed to the Trustees have dried up, thus impacting their ability to provide the same level of grant to the Church, as with previous years. 

- The as yet unknown plan relating to the ‘decanting’ of the House of Commons and House of Lords from the Palace of Westminster. Methodist Central Hall Westminster is, because of its proximity, one of a handful of buildings currently in conversation with ‘Black Rod’ about what are termed “business continuity talks”. 

- The ever-present risk of terror attacks and security breaches, given the location of the church. For the past four years the Metropolitan Police have estimated the risk of such as ‘severe’ and give regular security briefings to Circuit officials as to office holders of other large buildings in and around Parliament Square. 

- The damage to reputation, given the high usage of the premises by very many clients. 

- Safeguarding risks, exacerbated by the very high numbers of people using the building each week. In line with Methodist rulings, safeguarding procedures have, and continue to be improved and overhauled. 

## **Safeguarding** 

Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm. 

Methodist Connexional practice outlines commitment to the following principles: 

- The care and nurture of, and respectful pastoral ministry with, all children, young people and adults. 

9 



- The safeguarding and protection of all children, young people and adults when they are vulnerable. 

- The establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. 

- 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 disclosures and registration with the relevant vetting and barring schemes. 

- We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority 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 seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult. 

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

## **The Methodist Central Hall Westminster Church commits itself to: -** 

- Ensuring the implementation of the Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches. 

- The provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. 

The Safeguarding Policy is approved annually by the Church Council and revised in line with guidelines and directives from the Methodist Church of Great Britain. 

## **Reserves Policy** 

The Reserves Policy for the Church is to hold a contingency sum equivalent to a minimum of three months’, and ideally six months’, average expenditure. This should be sufficient to meet any unforeseen item of major expenditure and/or to be able to continue, in the short term, funding planned activities in the event of any inability to raise funds to cover the Church’s full expenses, including the assessment payable to the Circuit. 

The Contingency Fund as at 31 August 2021 was £148k, which is equivalent to approximately six months’ average expenditure. 

In addition to the Contingency Fund there is a General Fund surplus of £62.2k 

However, the continuing impact of the pandemic means that the reduced levels of grant from the Conference Property Trustees can be expected to continue through 2021/22 

10 



and 2022/23.  In spite of this, the Church Council plans to take measures to maintain reserves at a healthy level. 


**Signed: ___________________________________________ Revd Anthony Miles (Chair of Trustees)** 

**Date:** 27 March 2022 

11 



## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021** 

||**Notes**|**Unrestricted**<br>**Fund (General)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**2020/21**<br>**Totals**||**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**||**£**|
|**Income and Endowments From:**||||||||
|**Donations and Legacies**||||||||
|Offerings andTax recoverable|13|128,565|0|0|128,565||153,979|
|Donations|13|65,950|0|0|65,950||24,763|
|Anniversary Giving||4,359|0|0|4,359||13,001|
|Grant (Trustees)|14|130,164|0|0|130,164||260,328|
|DonationsforUse of Rooms||250|0|0|250||3,283|
|Visitors Services & Catering|15|0|0|0|0||1,131|
|**Interest and Investment Income**|16|499|0|0|499||2,231|
|**Other**||||||||
|Special Events|17|3,288|0|0|3,288||23,043|
|ChurchGroups|18|375|0|0|375||704|
|Covid-19Furlough||33,340|0|0|33,340||21,003|
|DesignatedFunds (SeeNotesFundDetails)|12|0|490|0|490||5,142|
|Restricted Funds(See Notes Fund Details)||0|0|48,097|48,097||67,991|
|**Total Income and Endowments**||**366,790**|**490**|**48,097 **|**415,377**||**576,599**|



12 



## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS** 

## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021** 

|**Expenditure**|**Notes**|**Unrestricted**<br>**Fund**<br>**(General)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**2020/21**<br>**Totals**||**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**<br>**£**|||
|Office &Ministry Staff||59,709|0|0|59,709||70,317|
|NetPaymentforCircuitExpenses||193,485|0|0|193,485||222,744|
|Office Supplies-StaffandEquipment|19|12,271|0|0|12,271||26,271|
|**Internal Organisations and Events**||||||||
|Sanctuary||33|0|0|33||2,131|
|ChurchGroups|20|665|0|0|665||6,109|
|Special Events|21|1,885|0|0|1,885||34,002|
|**Other Expenditure**||||||||
|MusicAccount|22|32,035|0|0|32,035||44,839|
|Otherexpenditure|23|20,204|0|0|20,204||20,233|
|Advertising||4,959|0|0|4,959||9,827|
|Grants &Donations|24|7,790|0|0|7,790||47,210|
|DesignatedFunds (SeeNotesFundDetails)|12|0|1,426|0|1,426||29,744|
|Restricted Funds(See Notes Fund Details)||0|0|47,146|47,146||60,142|
|**Total Expenditure**||**333,036**|**1,426 **|**47,146**|**381,608**||**573,569**|
|**Net Income / (Expenditure)**||**33,754 **|**(936)**|**951 **|**33,769**||**3,030**|
|Transfers Between Restricted Funds and General<br>Funds||(32,450)|32,487|(37)|0||0|
|NetIncome aftertransfers||1,304|31,551|914|33,769||3,030|
|**Total funds brought forward**||**60,882**|**227,262**<br>**73,015**||**361,159**||**358,129**|
|**Total funds carried forward**||**62,186**|**258,813**|**73,929 **|**394,928**||**361,159**|



**Money received and passed on to External Organisations (For information only)** 

|**Balance brought forward from last year**<br>Offerings/Gifts - received for External Organisations<br>Offerings/Gifts - passed to External Organisations<br>**Balance carried forward**|**2020/21**<br>**£**|**2019/20**<br>**£**|
|---|---|---|
||2,324|<br> 2,201|
||4,447|<br>12,441|
||(4,135)|(12,318)|
||**2,636**|**2,324**|



13 



## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2021** 

||**Notes**|**Unrestricted**<br>**Fund**<br>**(General)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**2020/21**<br>**Totals**|**2019/20**<br>**Totals**|
|---|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|48,152|0|0|48,152|56,553|
|Cashat bankandin hand|26|73,877|0|0|73,877|20,640|
|Central FinanceBoard deposit|27|(6,050)|258,813|75,844|328,607|333,768|
|**_Total current assets_**||**115,979**|**258,813**|**75,844**|**450,636**|**410,960**|
|Creditors (dueinunder 1year) & unusedfunds|28|(53,793)|0|(1,915)|(55,708)|(49,801)|
|**Net current assets**||**62,186**|**258,813**|**73,929**|**394,928**|**361,159**|
|_Total assets less current liabilities_||**62,186**|**258,813**|**73,929**|**394,928**|**361,159**|
|**_Net assets_**||**62,186**|**258,813**|**73,929**|**394,928**|**361,159**|
|**Funds of the Church **|||||||
|UnrestrictedFund (General)||62,186|0|0|62,186|60,882|
|Other Funds (restricted & designated)||0|258,813|73,929|332,742|300,278|
|**_Total funds_**||**62,186**|**258,813**|**73,929**|**394,928**|**361,159**|



I confirm that these accrual based accounts for the year ended 31 August 2021 have been prepared from the records of the Church and that they include all funds under the control of the Church Council. 


## **Signed:** 

**__________________________________________________** 

**Date:** 27 March 2022 

## **Ama Ackah-Yensu (Treasurer)** 

I confirm that the annual report and accounts for the year ended 31 August 2021 were presented to the Church Council at its meeting on 27 March 2022 and were approved. 


**Signed: __________________________________________________ Revd Tony Miles (Chair of the Church Council)** 

**Date:** 27 March 2022 

14 



||**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**<br>**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**<br>**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**<br>**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**<br>**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**<br>**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020**||
|---|---|---|---|---|---|---|
|||**Notes**|**Unrestricted**<br>**Fund (General)**<br>**£**|**Designated**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**|**2019/20**<br>**Totals**<br>**£**|
|**Income and Endowments From:**|||||||
|**Donations and Legacies**|||||||
|Offerings andTax recoverable||13|153,979|0|0|153,979|
|Donations||13|24,763|0|0|24,763|
|Anniversary Giving|||13,001|0|0|13,001|
|Grant (Trustees)||14|260,328|0|0|260,328|
|DonationsforUse of Rooms|||3,283|0|0|3,283|
|Visitors Services & Catering||15|1,131|0|0|1,131|
|**Interest and Investment Income**||16|2,231|0|0|2,231|
|**Other**|||||||
|Special Events||17|23,043|0|0|23,043|
|ChurchGroups||18|704|0|0|704|
|Covid-19Furlough|||21,003|0|0|21,003|
|DesignatedFunds (SeeNotesFundDetails)||12|0|5,142|0|5,142|
|Restricted Funds(See Notes Fund Details)|||0|0|67,991|67,991|
|**Total Income and Endowments**|||**503,466**|**5,142**|**67,991 **|**576,599**|



. 

15 



## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS** 

## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2020** 

|<br>**Expenditure**|<br>**Notes**|<br>**Unrestricted**<br>**Fund (General)**|<br>**Designated**<br>**Funds**<br>**£**|<br>**Restricted**<br>**Funds**|**2019/20**<br>**Totals**|
|---|---|---|---|---|---|
||**£**||**£**<br>**£**|||
|Office &Ministry Staff||70,317|0|0|70,317|
|Net Payment for Circuit Expenses excluding mortgage<br>repayments||222,744|0|0|222,744|
|Office Supplies|19|26,271|0|0|26,271|
|**Internal Organisations and Events**||||||
|ChurchGroups|20|6,109|0|0|6,109|
|Sanctuary||2,131<br>34,002|0|0|2,131|
|Special Events|21||0|0|34,002|
|**Other Expenditure**||||||
|MusicAccount|22|44,839|0|0|44,839|
|Otherexpenditure|23|20,233|0|0|20,233|
|Advertising||9,827|0|0|9,827|
|Grants &Donations|24|47,210|0|0|47,210|
|DesignatedFunds (SeeNotesFundDetails)|12|0|29,744|0|29,744|
|Restricted Funds(See Notes Fund Details)||0|0|60,142|60,142|
|**Total Expenditure**||**483,683**|**29,744**|**60,142**|**573,569**|
|**Net Income /(Expenditure)**||**19,783**|**(24,602)**|**7,849**|**3,030**|
|TransfersBetween RestrictedFunds and General Funds||(25,861)|21,473|4,388|0|
|NetIncome / (Expenditure) aftertransfers||(6,078)|(3,129)|12,237|3,030|
|||||||
|**Total funds brought forward**||**66,960**|**230,390**<br>**60,778**||**358,129**|
|**Total funds carried forward**||**60,882**|**227,261**|**73,015**|**361,158**|



16 



## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2020** 

||**Notes**|**Unrestricted**<br>**Fund(General)**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**2019/20**<br>**Totals**|
|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|48,477|0|8,076|56,553|
|Cashat bankandin hand|26|20,103|0|536|20,640|
|Central FinanceBoard deposit|27|41,563|227,262|64,943|333,768|
|**_Total current assets_**||**110,143**|**227,262**|**73,556**|**410,960**|
|Creditors (dueinunder 1year) & unusedfunds|28|(49,261)||(540)|(49,801)|
|**Net current assets**||**60,882**|**227,262**|**73,016**|**361,159**|
|_Total assets less current liabilities_||**60,882**|**227,262**|**73,016**|**361,159**|
|**_Net assets_**||**60,882**|**227,262**|**73,016**|**361,159**|
|**Funds of the Church **||||||
|UnrestrictedFund (General)||60,882|0|0|60,882|
|Other Funds (restricted & designated)||0|227,262|73,016|300,278|
|**_Total funds_**||**60,882**|**227,262**|**73,016**|**361,159**|



17 



## **METHODIST CENTRAL HALL Westminster Church** 

## **Notes to the Financial Statements for the year ended 31 August 2021** 

## **1.  Basis of accounting** 

These financial statements are prepared on a going concern basis, under the historical cost Convention. 

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with 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 (The FRS 102 Charities SORP) and the Charities Act 2011. 

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. 

The principal accounting policies adopted in the preparation of the financial statements are set out below. 

## **Going Concern** 

After making reasonable enquiries the Trustees have a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future and do not consider there to be any threat to the going concern status. Therefore, the Trustees continue to adopt the going concern basis in preparing the financial statements and confirm there are no material uncertainties at the date of the approval of these financial statements. 

## **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 the notes to the Accounts. 

## **3.  Accounting Policies** 

## **Basis** 

These accounts have been prepared under the historical cost convention 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 funds, the receipt is probable and the amount can be measured reliably. 

## **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. 

## **Cash and Cash Equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

18 



## **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** 

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. There is no freehold property owned by the Church. 

## **Financial instruments** 

Basic financial instruments are measured at amortised cost. 

## **Debtors and creditors** 

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price and subsequently measured at amortised cost less any impairment. 

## **Critical accounting estimates and areas of judgement** 

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. There are no judgements and estimates are considered by the Trustees to have a significant effect on amounts recognised in the financial statements. 

||||||
|---|---|---|---|---|
|**4.Donations and legacies**|**Unrestricted**|**Restricted**|**2021**<br>**Total **|**2020**<br>**Total **|
||**£**|**£**|**£**|**£**|
|Collections|99,823|48,097|**147,920**|**188,522**|
|Tax credits|0|<br>0|<br>**0**|**0**|
|Donations|67,902|0|**67,902**|**26,430**|
|**Total **|**167,725**|**48,097**|**215,822**|**214,952**|
||||||
|**5. Other trading activities**|**Unrestricted**|**Restricted**|**2021**<br>**Total **|**2020**<br>**Total **|
||£|£|**£**|**£**|
|CD Project|0|0|**0**|<br> **0**|
|**Total **|**0**|**0**|**0**|**0**|
||||||
|**6. Investment income**|**Unrestricted**|**Restricted**|**2021**<br>**Total**|**2020**<br>**Total**|
||£|£|**£**|**£**|
|Central FinanceBoard|460|0|**460**|<br> **2,194**|
|Other|39|0|**39**|<br> **37**|
|**Total**|**499**|<br>**0**|<br>**499**|**2,231**|



19 



## **7.  Trustees** 

None of the Trustees, or persons connected with them, received any remuneration or other benefits from the Church or any connected organisation as a result of their office during the year ended 31 August 2021. 

|Number of trustees who were paid expenses<br>Total amount paid|**2020/21**<br>**2019/20**<br>5<br>5|
|---|---|
||**£**<br>**£**<br>2,157<br>6,258|



Nature of expenses claimed: Car mileage, public transport, hospitality and miscellaneous. These expenses have been incurred by the trustees in the course of fulfilling their pastoral responsibilities. 

## **8. Independent Examiners Fees** 

|**. Independent Examiners Fees**|||
|---|---|---|
|Fees for reporting on the accounts<br>Other fees (for advice, accountancy services etc)<br>**Total**|**2020/21**<br>**£**<br>1,680<br>-<br>**1,680**|<br>**2019/20**<br>**£**<br>1,680<br>-|
|||**1,680**|



## **9.  Paid Employees** 

Staff costs (excluding stipends) during the year were as below: - 

|Gross wages, salaries and benefits in<br>kind<br>Employer's National<br>Insurance<br>Pension costs<br>Total Staff Costs<br>Average number of full-time equivalent<br>employees in the year were|**2020/21**<br>**2019/20**<br>**£**<br>**£**<br>70,633<br>79,745<br>3,805<br>4,212<br> 6,140<br> 9,980|
|---|---|
||80,578<br> 93,937|
||3.9<br>3.9|
|||



## **10.  Reserves Policy** 

|**0.  Reserves Policy**|||
|---|---|---|
||**2020/21**|**2019/20**|
||**£**|**£**|
|General Funds held|148,000|148,000|



The current level of reserves is equivalent to nearly 6 months of average expenditure including payments made to the Circuit. 

## Policy for Restricted Funds 

No policy as such except that such funds may only be used for the purpose for which they have been given / donated. 

20 



## Terms relating to Endowment Funds 

No such funds are held by the church. 

This Reserves Policy has been approved by the Church Council. 

## **11. Related Parties** 

||**Name of related party**|**Description**<br>**of**<br>**transaction**|**Income**<br>**from related**<br>**party during**<br>**the year**|**Payments**<br>**to related**<br>**parties**<br>**during the**<br>**year**|**Loans to**<br>**related**<br>**party**<br>**during the**<br>**year**|**Amounts**<br>**owed by**<br>**related**<br>**party as**<br>**on 31 Aug**<br>**2021**|<br>|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**||
||JMA|Donations<br>received<br>from<br>Church<br>Members|-|<br>1,025|<br>-|<br>-||
||Fund for Support of<br>Presbyters &Deacons|Gift made<br>by Church|-|<br> 200|-|<br>-||
||Fundfor Property||-|<br> 330|-|<br>-||
||London Mission Fund<br>Payment||-|<br> 200|-|<br>-||
|||||||||
||**Total**||**-**|**1,755**|**-**|**-**||
|||||||||



21 



## **12. Details of Designated and Restricted Funds** 

|**2.Details of Designated and R**|**estricted F**|**unds**|**unds**|**unds**||
|---|---|---|---|---|---|
||**BALANCE**<br>**B/F**<br>**01/09/20**|**2020/21**|||**BALANCE**<br>**C/F**<br>**31/08/21**|
|**_CHURCH FUNDS_**||**Income**|**Expenditure**|**Transfer**<br>**Between**<br>**Funds**||
|**FUNDS**|**£**|**£**|**£**|**£**||
|**General**- Designated||||||
|Sunday Catering|1,265|0|(936)|0|329|
|Tithe|19,442|0|0|20,787|40,229|
|TitheReserve|3,400|0|0|0|3,400|
|CD Project|13,967|0|0|0|13,967|
|AVA& Server Replacement|17,030|0|0|0|17,030|
|Church Space Refurbishment &<br>Maintenance|23,858|0|0|0|23,858|
|Fees to bePaidforSpecialServices|300|490|(490)|(300)|0|
|Digital Outreach and Engagement|0|0|0|12,000|12,000|
|Contingency|148,000|0|0|0|148,000|
|**TOTAL DESIGNATED**|**227,262**|**490**|**(1,426)**|**32,487 **|**258,813**|
|||||||
|**Restricted**||||||
|Monday Guild|362|0|0|0|362|
|Flower Fund|459|2,010|(2,060)|0|409|
|HymnSheetFund|2,308|0|0|0|2,308|
|SpecialOfferings to beDonated|(13)|421|(104)|(37)|267|
|Night Shelter|1,488|0|0|0|1,488|
|WelcomeBox Project|593|0|0|0|593|
|Christian Aid|0|2,423|(2,423)|0|0|
|WorldMission EasterOffering|5|579|(584)|0|0|
|Action ForChildren|0|0|0|0|0|
|JMA|0|1,025|(1,025)|0|0|
|Benevolent Fund|6,948|2,589|(2,831)|0|6,706|
|Chapel Renewal|0|0|0|0|0|
|Music & WorshipLegacy|45,650|0|0|0|45,650|
|Friends of Westminster|100|0|0|0|100|
|Ghana Fellowship|1,264|890|(144)|0|2,010|
|Service Live Streaming|13,851|38,160|(37,975)|0|14,036|
|**Total Restricted Funds**|**73,015**|**48,097 **|**(47,146)**|**(37)**|**73,929**|
|||||||
|**TOTAL RESTRICTED &**<br>**DESIGNATED FUNDS**|**300,277**|**48,587 **|**(48,572)**|**32,450**|**332,742**|
|||||||
|**General Fund**|**60,882**|**366,790**|**(333,036)**|**(32,450)**|**62,186**|
|||||||
|**TOTAL FUNDS**|**361,159**|**415,377**|**(381,608)**|**0**|**394,928**|



The balance of Designated and Restricted Funds has increased by £32,465. There has been a net transfer from Church General Funds of £32,450, which included £12,000 into a new designated fund for Digital Outreach and Engagement and £20,787 transferred to the Tithe Fund for distribution to other charitable organisations nominated by church members. 

22 



## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS** 

|**INCOME**<br>**General Funds (Unrestricted)**<br>**_Note 13 - Offerings and tax recoverable_**<br>Envelope Scheme<br>Banker's Orders<br>Loose Cash<br>Tax recovered<br>Charities Trust<br>Lunchtime Services<br>Donations<br>**_Note 14 - Trustees Grant_**<br>SVFP Grant<br>SVFP Rent<br>Church Grant General<br>**_Note 15 - Visitors Services_**<br>Visitor services - Donations<br>**_Note 16 - Interest & investment income_**<br>Dividend Income<br>Deposit interest<br>**_Note 17 -Special Events_**<br>Daffodil Day<br>Christmas Lunch<br>Prayer and Healing Ministry including<br>Conference<br>The Gathering<br>Women's Conference<br>Carol Service<br>Anniversary Dinner<br>Church Fun Fellowship Retreat<br>Miscellaneous<br>**_Note 18 - Church Groups & Ministries_**<br>JC Live<br>Does God go to Work?<br>Sermon CDs|**2020/21**<br>**£**<br>**£**<br>53,312<br>42,654<br>3,856<br>26,791<br>1,952<br>0<br>128,565<br>65,950<br>194,515<br>9,234<br>13,008<br>107,922<br>130,164<br>0<br>0<br>39<br>460<br>499<br>98<br>0<br>3,121<br>0<br>0<br>42<br>0<br>0<br>27<br>3,288<br>375<br>0<br>0<br>375|**2019 /20**<br>**£**<br>**£**<br>56,324<br>35,982<br>27,805<br>31,767<br>1,667<br>434|**2019 /20**<br>**£**<br>**£**<br>56,324<br>35,982<br>27,805<br>31,767<br>1,667<br>434|
|---|---|---|---|
||9,234<br>13,008<br>107,922|18,468<br>26,016<br>215,844|153,979<br>24,763|
||||178,742|
||||<br> <br>|
||0|1,131|260,328|
|||||
||39<br>460|37<br>2,194|1,131|
||||<br>|
||98<br>0<br>3,121<br>0<br>0<br>42<br>0<br>0<br>27|2,795<br>1,378<br>10<br>810<br>293<br>5,037<br>1,059<br>9,363<br>2,298|2,231|
||||<br> <br> <br> <br> <br> <br> <br> <br>|
||375<br>0<br>0|65<br>483<br>156|23,043|
||||<br>|
||||704|



23 



## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS** 

|**EXPENDITURE**<br>**_Note 19 Office Supplies_**<br>Photocopying<br>General Stationery<br>Printing<br>Literature<br>Easter Offering / Gift envelopes<br>Postage<br>Computer supplies & software incl. Digital<br>Outreach<br>Office Equipment & Supplies<br>**_Note 20 Church Groups_**<br>JC Live<br>God at Work<br>Crèche<br>YPF<br>Social Responsibility<br>Hebrew Class<br>Support for Missions<br>**_Notes 21 -Special Projects & Events_**<br>Daffodil Day<br>Christmas lunch & party<br>Prayer and Healing Ministry including<br>Conference<br>Gathering<br>Women's Ministry<br>Church Fun and Fellowship Retreat<br>Carol Service<br>Anniversary Dinner<br>Cathedral Events<br>Good Friday in Victoria Street<br>**_Note 22 Music Account_**<br>Fees for Directors of Music / Musicians /<br>Choir<br>Music Expenses|**2020/21**<br>**£**<br>**£**<br>2,247<br>897<br>1,459<br>2,157<br>0<br>976<br>4,535<br>0<br>12,271<br>465<br>0<br>0<br>0<br>0<br>0<br>200<br>665<br>250<br>0<br>1,385<br>250<br>0<br>0<br>0<br>0<br>0<br>0<br>1,885<br>32,035<br>0<br>32,035|**2019 /20**<br>**£**<br>**£**<br>4,710<br>2,061<br>1,239<br>5,030<br>736<br>1,528<br>8,969<br>1,998|**2019 /20**<br>**£**<br>**£**<br>4,710<br>2,061<br>1,239<br>5,030<br>736<br>1,528<br>8,969<br>1,998|
|---|---|---|---|
||465<br>0<br>0<br>0<br>0<br>0<br>200|553<br>100<br>3,222<br>340<br>343<br>892<br>659|26,271|
||||<br> <br> <br> <br> <br>|
||250<br>0<br>1,385<br>250<br>0<br>0<br>0<br>0<br>0<br>0|4,031<br>3,348<br>2,020<br>3,251<br>520<br>9,389<br>7,659<br>2,527<br>1,196<br>61|6,109|
||||<br> <br> <br> <br> <br> <br> <br> <br> <br>|
||32,035<br>0|43,082<br>1,757|34,002|
||||<br>|
||||44,839|



24 



## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS** 

|**RESOURCES EXPENDED**<br>**_Note 23 - Other expenditure_**<br>Pulpit supply<br>Lay training<br>Website development & maintenance<br>In-house hospitality / Volunteers Dinner<br>Hospitality & Restaurant Vouchers<br>Bank charges<br>Church Insurance<br>Miscellaneous<br>Materials and Items for Services<br>Subscriptions<br>Independent Examiners Fees<br>**_Note 24 Grants & Donations_**<br>The Fund for the Support of Presbyters and<br>Deacons (previously Auxiliary Fund)<br>Payment<br>Property Fund<br>London Mission Fund<br>St Vincent’s Family Project<br>The Gate Crisis Pregnancy Centre|**2020/21**<br>**£**<br>**£**<br>305<br>1,228<br>12,059<br>0<br>110<br>246<br>0<br>3,407<br>719<br>450<br>1,680<br>20,204<br>200<br>330<br>200<br>730<br>5,560<br>1,500<br>7,790|**2019 /20**<br>**£**<br>**£**<br>3,090<br>2,006<br>7,657<br>631<br>(1,712)<br>519<br>0<br>4,081<br>(658)<br>1,449<br>3,170|**2019 /20**<br>**£**<br>**£**<br>3,090<br>2,006<br>7,657<br>631<br>(1,712)<br>519<br>0<br>4,081<br>(658)<br>1,449<br>3,170|
|---|---|---|---|
||200<br>330<br>200|200<br>330<br>200|20,233|
||||<br>|
||||730<br>44,480<br>2,000|
||||47,210|



25 



## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS** 

|**BALANCE SHEET NOTES**<br>**_Note 25 - Debtors and Prepayments_**<br>**Debtors**<br>**Accrued Income**<br>Gift Aid for General Fund<br>Covid-19 Furlough<br>Overpayment to Company in Prior Years<br>RESTRICTED Gift Aid for Chapel Renewal<br>Fund<br>Owed by Circuit<br>Prepaid expenses<br>**_Note 26 - Cash at Bank and in hand_**<br>General Fund - HSBC Current Account<br>General Fund Sanctuary Account<br>General Fund Petty Cash<br>Restricted Funds - Benevolent<br>**_Note 27 - Central Finance Board_**<br>Designated Funds<br>Restricted Funds<br>General Fund<br>Restricted / Designated Funds<br>**_Note 28 - Creditors (due in under 1 year)_**<br>**Accrued Expenses**<br>Independent Examiner’s Fees<br>Staff expenses / Musicians<br>Hospitality<br>Digital Outreach Salary & Expenses<br>Photocopying & Printing<br>Stationery / Books / Materials for Services<br>Computer Supplies & Multi Media<br>Website Maintenance & Development<br>Advertising<br>Miscellaneous & items for Services<br>Owed to Circuit<br>Designated / Restricted Funds<br>Circuit Expenses|**2020/21**<br>**£**<br>**£**<br>29,536<br>13,737<br>0<br>0<br>2,687<br>2,192<br> <br>48,152<br> <br>73,321<br>309<br>247<br>-<br>73,877<br>258,813<br>75,844<br>(6,050)<br>328,607<br>328,607<br>1,680<br>9,368<br>70<br>1,269<br>1,998<br>0<br>180<br>116<br>0<br>200<br>38,619<br>1,915<br>293<br>55,708|**2019 /20**<br>**£**<br>37,552<br>8,401<br>404<br>8,076<br>2,120<br>0|**2019 /20**<br>**£**<br>37,552<br>8,401<br>404<br>8,076<br>2,120<br>0|
|---|---|---|---|
||258,813<br>75,844<br>(6,050)|227,262<br>64,943<br>41,563|56,553|
||||19,548<br>309<br>247<br>536|
||||20,640|
||||<br>|
||1,680<br>9,368<br>70<br>1,269<br>1,998<br>0<br>180<br>116<br>0<br>200<br>38,619<br>1,915<br>293|1,680<br>1,494<br>118<br>29<br>439<br>124<br>1,491<br>110<br>4,313<br>1,149<br>38,314<br>540<br>0|333,768|
||||333,768|
||||<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|
||||49,801|



26 



## **Church Trustees as at 31 August 2021** 

The following served as trustees during the year and/or were trustees at the date of signing the accounts. 

Revd. Tony Miles Joe Awotwi Revd. Lansford Penn-Timity Esther Thomas Deacon Alison McMillan Philippa Muir Revd. Gordon Newton Grace Sangmuah Genevieve Patnelli Helen Tudor Wesley Gibbs Charlotte Rankin Ynes Lightfoot-Taylor Christina Asare Owusu Omotayo Roberts Sarita Lightfoot-Taylor Esther Buckman Mark Williamson Tony Ackah-Yensu Judith Mitchell Emmanuel Asante Daniella Fetuga-Joensuu Abdul Bah Helen Onilado Michael Davies Dr Oprah Scott Ama Ackah-Yensu Susan Solanke Jocelyn Boafo Christine Wykes John Philips Jacob Baiden Ollie McEwen Kate Jones Marko Joensuu Don Nunn Christina Fasola Seth Kofi Otoo Denzil Cummings-John Anthony Boateng Regina Boye Stephen Olusola Dr Michael Fennell Aretha Solanke Charles Bushell 


27 



## Independent examiner’s report to the trustees of Methodist Central Hall Westminster Church 

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2021. 

## **Responsibilities and basis of report** 

As the Trustees of the Charity 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 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. 

## **Independent examiner’s statement** 

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: 

- accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- the accounts do not accord with those records; or 

- 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. 


Katharine Patel ACA Buzzacott LLP Chartered Accountants 130 Wood Street London EC2V 6DL 

31 March 2022 

28 



Independent examinerfs report to the trustees of London Mission
(Westminster) Circuit
Independent examiner's report to the Trnstees of Methodist Central Hall Westmin$ter-
London Mission fxestminsterl CArcuit No. 35103
I report to the chartty Trustees on my examI￿tion of the accounts of the ch*ity for the ye
ended 31 August 2021.
Responsilbllities and basAS of Teport
As the Trustees of the Charity you are responsible for the preparation of the accounts in
aCCorda￿ce with the requirements of the Ch&ities Act 20 1 I lkne Act).
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 seetion 14515llbl of the Act.
ladependettt examiner's statement
confirm that l am qualified to undertaJ(e the examination because l am a member of the
Institute of Chartered Accountants in Eng13nd and Wales, which is one of the listed bodies.
I have completed my examination. I confirni that no material matters have come to my attention
in connection with my examination giving me cause to believe that in any material respect..
• accounting records were not kept in respect of the charity as required by section 130 of
the Act. or
• the accounts do not accord with those records. or
• the accounts do not comply with the applicable requirements concerning the forni and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than ?￿Y requirement that the accounts give a true and fair view, which is not a
matter considered as part ol an independent examination.
I have no concerns and have come across no other Tnatters 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.
Katharine Patel ACA
Buzzacott LLP
Chartered Accountants
130 Wood Street
London EC2V 6DL
31 March 2022
23

Independent examinerfs report to the trustees of Methodist Central Hall
Westminster Church
I report to the charity Trustees on my exami￿tion of the accounts of the charity for the year
ended 31 August 2021.
Responsibllities and basis of report
As the Trustees of the Charity you are reswnsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 20 1 I (the Act?.
I report in respect of my exalnination of the charity's accounts carried out under section 145 of
the 201 l Act and in carrying out my examination I have followed all the applicable Directions
given by the Charity Commission under section 145I5llbl of the Act.
Independent examkner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 20 1 l Act. J confirni that I am qualified to undertake the examination
because l am a member of the Enstitute of Chartered Accountamts in England and Wales, which
is one of the listed bodies.
I have completed my examination. I confm that no material matters have come to my attention
in connection with my exaJnination giving me cause to believe that in any material respect..
• accounting records were not kept in respect of the charity as required by section 130 of
the Act" or
• the accounts do not accord with those records- or
+ the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts a￿d Report81 Regulations 2008
other than any requirement that the accounts give a 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 raatters 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.
Katharine Patel ACA
Buzzacott LLP
Chartered Accountants
130 Wood Strcet
London EC2V 6DL
31 March 2022
28