**Church Accruals Accounts 2021-22**
## **THE METHODIST CHURCH**
## **STANDARD FORM OF ACCOUNTS**
## **ACCRUALS BASIS**
## **For the year ended 31 August 2022**
## **METHODIST CENTRAL HALL WESTMINSTER**
## **Registered Charity No 1145076**
## **SUPERINTENDENT MINISTER**
Revd Tony Miles
## **CHURCH STEWARDS**
Esther Buckman Emmanuel Asante Abdul Bah Michael Davies Regina Boye Denzil Cummings-John Comfort Golightly Shirley Bernisto Grace Kermah Joseph Adjei Sabrina Malcolm
## **CHURCH TREASURER**
Ama Ackah-Yensu
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## **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 – Regrouping and Rebuilding**
With the restrictions of the Covid Pandemic eventually being lifted, we have worked hard to gather our in-person congregation again and this has not been easy. Many have been nervous about travelling into London. There has been the added obstacle of an unprecedented number of events in Westminster (marathons, bike rides, and filming etc), and we have also been hindered by the Congestion Charge. Nevertheless, our community has gradually been regrouping. The challenge has been to rebuild a church that is relevant to a world transformed by a virus and other global issues. We have over 60% of our regular worshippers returning to worship on a Sunday morning, with Special services like Easter seeing larger numbers (80%). We are hugely grateful to the entire staff team and those who are lay volunteers, for their commitment, prayer, and faithfulness. At times, there have been few around to share the load, but it’s good to see more people stepping up to help us rise to new opportunities. It has been wonderful to see our Vision Statement becoming a reality.
## **Midweek Lunchtime Services**
These resumed last September and got off to a slow start, due to very few office workers being back. However, we have grown a new nucleus of our own members who attend, we have welcomed almost 30 visitors and tourists and are starting to see a few office workers occasionally. There was a good attendance at a special service for the Platinum Jubilee, attended by some from the Business Centre.
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## **Confirmation and Reception Into Membership, Baptisms and 1st Anniversary Services**
Despite the challenges above, we were delighted to Confirm 6 new Church Members and receive 5 more by way of transfer from other churches, with more transfers expected soon. It is encouraging that some new members are joining us because of our online ministry. Due to our inability to hold special services during the pandemic, we have had a significant number of baptisms and first anniversary services to mark the death of loved ones.
## **Online Services and Meetings**
**Our live-streamed services continue to average 1.3K – 1.4K views each week** . We are conscious that each view may represent multiple people as we know a lot of couples and families are viewing. We have overcome several technical challenges and we are still planning to raise funds to invest in new equipment for the Chapel and Great Hall. A church member has been trained and engaged as a freelance technician for our online services, enabling us to reduce costs.
## **Fun and Fellowship Weekend**
Members of the ministerial team and **45 church members, aged between 5 and 90 years, went away to The Friars – Aylesford Priory, Kent for a weekend (June 10[th] -12[th] ).** The theme was **‘Wellbeing and the Kingdom of God’** and was led by a former Deacon at MCHW. It was a time of great blessing and encouragement.
## **Healing Ministry**
Healing Services are rebuilding and have been wellreceived. Our annual healing conference returned to the Great Hall this year, after the 2020 conference was cancelled and the 2021 conference went out on-line.
Attendees were down on pre-covid times, but we had c.180 on the day. The worship was inspirational and the key speaker, Carolyn Lawrence’s talks were extremely well received, with many commenting positively on the day and in subsequent emails. The leaders and combined prayer teams from MCHW and Premier Lifeline were kept extremely busy, and we had queues of people waiting in the aisles for anointing and individual prayer
The theme ‘ **Transformation:- from the inside out’** particularly resonated with the huge need for healing for minds and hearts after the two years of fear and stress from covid.
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## **Sanctuary**
Sanctuary is the young adult congregation at MCHW, and also a fresh expression of church trying to reach out to people in their 20s and 30s across London. It’s a group of people following Jesus so they can experience life in all its fullness, and be a part of turning London upside down. They do this by exploring spirituality, justice, and leadership. There are about 30 people in the community. In the year 2021/22 Sanctuary has developed:
- A corporate rhythm of life for community members.
- An intentional discipleship tool based on monthly coaching conversations.
- Four justice groups, looking at how we can
make the world a better place by campaigning for financial justice, racial justice, climate justice, and helping the homeless. On 30th June, Sanctuary held a special leadership training evening for social entrepreneurs and charity leaders and church volunteers, called **Building A Dream Team.**
## **Ecumenical Events**
We continue to maintain good relations with Westminster Abbey, Westminster Cathedral, and other churches in Westminster. We work with and support The Passage (helping homeless people in Westminster). Moreover, despite MCHW reducing the grant to the St Vincent’s Family Project (SVFP) that is hosted on our premises, the work of the project has continued with the help of income from other sources. Our Superintendent was invited to participate in a number of national events at the Abbey, including the Commonwealth Service and a Service of Thanksgiving for the life of His Royal Highness The Prince Philip, Duke of Edinburgh. He also preached at St. Margaret’s Church at the 5[th] Anniversary of the terror attacks on Westminster Bridge and New Palace Yard. This service was well attended by the families of the victims and the Prime Minister.
## **Local Preaching**
**We now have 11 Local Preachers.** nine Fully Accredited, one On Trial, and another On Note. During the year we had a new Church Member by transfer, who is also Fully Accredited. Our preachers take part in our own services as well as preaching in various London Circuits.
## **Vice President of Conference**
We are very proud to report that our church member, **Anthony Boateng, was inducted as Vice President of Conference** on Saturday 25[th] June 2022. We give thanks to God and continue to support him with our prayers during a busy and demanding year for him.
## **Cultural Groups**
The Cultural Fellowship groups are in good spirits and have been overseen by Revd Lansford Penn-Timity. This has fostered togetherness and collaboration. Communication among members through WhatsApp and other forums has significantly
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improved. Through these groups, we have been able to celebrate significant moments in their various cultures. There have been pockets of challenges here and there on the Food Policy but in general, it appears to be working well. A Farewell Service for Revd Dr Martyn Atkins, which had been delayed because of the Pandemic, was finally held on 8[th] May 2022. It was followed by a successful reception that gave the opportunity for the various groups to serve food in line with the Food Policy that was initiated whilst he was in office.
## **Visitor Services and Bookstall**
With the assistance of Paul Moynihan (our part-time archivist) and Frank Waller, who leads the volunteers, our Visitor Services Centre and Bookstall have been restructured and limited tours resumed. We have hosted visitors from the USA, Korea, and others from across the world. We hosted 23 ministers from the Methodist Church overseas, who were in the UK for the Methodist Conference 2022.
All in all, the year has been challenging and yet rewarding – an opportunity for us to experience God’s grace in a very special way.
Our Superintendent Minister closes with words from St. Paul, _**‘Therefore encourage one another and build each other up, just as in fact you are doing.’** (1 Thessalonians 5:11)_
May God richly bless us all as we share in his mission and further the work of the kingdom.
## **Plans for 2022/23**
Financial plans have been prepared on the basis that staff levels within the Church will remain the same. With the grant from the Conference Property Trustees forecast to remain at 50% of the 2019/20 (pre Covid-19) levels and a reduced level of giving due to the cost-of-living crisis, we are initially budgeting for a deficit of £136.9k in 2022/23, which will result in all free reserves and the Contingency being used. However the Church Trustees have sought and received assurances from the Conference Property Trustees of increased levels of grant, with the situation being kept under constant review.
The membership are also considering prayerfully how to increase their giving in order to move forward with the Kingdom Agenda. We continue to trust in God, who has faithfully brought us thus far!
## **Financial Review**
With Covid-19 restrictions lifted during the year, church activities started to resume, but at a very slow pace. The grant from the Managing Trustees of the building was maintained at 50% of pre-pandemic levels. Coupled with the ending of support from the Government Furlough Scheme, we had budgeted for a deficit in 2021/22.
The Church finished the year with a deficit of £93,544 (£33,769 surplus in 2020/21) and therefore decreased its funds from £394,928 in 2020/21 to £301,384 in 2021/22. The decrease of £76,317 in the General Fund and £17,227 in Restricted and Designated Funds, resulted in a negative balance of funds in the General Fund of £14,131 and a balance of £315,515 in Restricted and Designated.
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Church income in total was £389,239, 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 2021/22 Annual Accounts.
The statement of accounts for the year ended 31 August 2022 is attached.
## Income
General Fund income decreased to £349,010 from £366,790 in 2020/21. The main movements are shown below:
- Furlough Income in 2020/21 was £33.3k and zero in 2021/22, due to the scheme ceasing
- However, the re-opening of the church for services and events meant that there were some increases in income.
- Increase in Giving of £5k mainly due to the increase in Church Anniversary donations.
- Increase in Special Events income of £10.7k, but this was offset by an increase in Special Events expenditure of £34.8k
Income received in Restricted and Designated Funds was £40.2k – a decrease of £6.3k from 2020/21, mainly for the following reasons:
- Decrease of £16k in giving to the fund for Live Streaming of Services. As local churches have re-opened the numbers viewing have decreased causing a reduction in donations.
- Increase in Special Offerings for Other Organisations of £6k, as special events and services have been held.
- Marginal increases in giving to Fellowship Groups and Flower & Hymn Sheet Funds.
## Expenditure
General Fund spending has increased by £71.8k to £404.8k (2020/21 £333.0k). There were some key variances within these total figures
- Admin and Lay Ministry Salaries increased by £6.4k due to staff returning to full pay after having been on Covid Furlough in 2020/21. A backlog of PHI Contributions (income replacement insurance) for 2020/21 was also made in 2021/22.
- Office Supplies and Equipment increased by £3.2k mainly due to additional
- postage as mailings to membership resumed.
- Church Groups expenditure increased by £2.7k due to the resumption of inperson gatherings.
- Special Events increased by £34.8k as events such as the Carol Service, Fun and Fellowship Weekend, Daffodil Day and Healing Conference could again take place in 2021/22.
- The Music Account expenditure increased by £22k due to increases in salaries for the same reasons as outlined above. More significantly, the return of inperson services led to an increase in fees paid to professional musicians.
- Grants and Donations increased by £2.9k due to an increase in donations made to the St Vincent’s Family Project (SVFP), but partially offset by the cessation of the donation to The Gate ceasing.
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Designated and Restricted Fund expenditure increased by £29.4k to £78.0k (2020/21 £48.6). The key movements are detailed below:
- No distribution of Tithe Grants was made in 2020/21, but in 2021/22 £40k of was distributed.
- £6.9k was spent from the AVA/Server Replacement Fund to replace computer equipment.
- Expenditure on Live Streaming decreased by £26k through reduced reliance on technical consultants as in-house experience and skill grew. The training up of a church member to take on the technician role also resulted in savings.
Total Funds for the Church have decreased to £301,384 (2020/21 £394,928) with negative funds of £14,131 (2020/21 ££62,186) in the General Fund and £315,515 in Restricted and Designated Funds (2019/20 £332,742).
In 2021/22, £20.6k has been transferred from Church General Funds to Designated and Restricted Funds, being the allocation to the Tithe Fund.
The Contingency Fund stands unchanged at £148k, which represents approximately six months’ worth of average essential expenditure (including payments to the Circuit). There was no increase in the Fund in 2021/22. 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 have not had to do so. The Contingency Fund is included within the Designated Total. The Budget for 2022/23 however, has a significant deficit, which will mean that the Contingency will be reduced.
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.
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## **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: **Wesley Gibbs (Senior) Daniella Fetuga-Joensuu Helen Tudor Joseph Adjei 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**
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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:
- 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).
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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.
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**
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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.
- 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.
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The Contingency Fund as at 31 August 2022 was £148k, which is equivalent to approximately six months’ average expenditure.
However, the continuing impact of the pandemic means that the reduced levels of grant from the Conference Property Trustees will continue into 2022/23 and a significant deficit is budgeted for in 2022/23, which will reduce the level of contingency quite considerably. The Church Council will continue to monitor this and endeavour to take measures to maintain reserves at a healthy level.
**Signed: ___________________________________________ Revd Anthony Miles (Chair of Trustees)**
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Date: 19 March 2023
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||**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**||||
|---|---|---|---|---|---|---|---|---|
|||
**Notes**|
**Unrestricted**
**Fund**
**(General)**|
**Designated**
**Funds**|
**Restricted**
**Funds**|**2021/22**
**Totals**||**2020/21**
**Totals**|
||||**£**|**£**|**£**|**£**||**£**|
|**Income and Endowments From:**|||||||||
|**Donations and Legacies**|||||||||
|Offerings andTax recoverable||13|150,507|0|0|150,507||128,565|
|Donations||13|40,194|0|0|40,194||65,950|
|Anniversary Giving|||12,366|0|0|12,366||4,359|
|Grant (Trustees)||14|130,000|0|0|130,000||130,164|
|DonationsforUse of Rooms|||220|0|0|220||250|
|Visitors Services & Catering||15|45|0|0|45||0|
|Legacies|||319|0|0|319|||
|**Interest and Investment Income**||16|1,317|0|0|1,317||499|
|**Other**|||||||||
|Special Events||17|14,020|0|0|14,020||3,288|
|ChurchGroups||18|22|0|0|22||375|
|Covid-19Furlough|||0|0|0|0||33,340|
|DesignatedFunds (SeeNotesFundDetails)||12|0|2,187|0|2,187||490|
|Restricted Funds(See Notes Fund Details)|||0||38,042|38,042||48,097|
|**Total Income and Endowments**|||**349,010**|**2,187 **|**38,042**|**389,239**||**415,377**|
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## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS**
## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**
|**Expenditure**|**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2021/22**
**Totals**||**2020/21**
**Totals**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**
**£**|||
|Office &Ministry Staff||66,100|0|0|66,100||59,709|
|NetPaymentforCircuitExpenses||194,023|0|0|194,023||193,485|
|Office Supplies-StaffandEquipment|19|15,491|0|0|15,491||12,271|
|**Internal Organisations and Events**||||||||
|Sanctuary||1,634|
0|0|1,634||33|
|ChurchGroups|20|208|0|0|208||665|
|Special Events|21|36,726|0|0|36,726||1,885|
|**Other Expenditure**||||||||
|MusicAccount|22|55,924|0|0|55,924||32,035|
|Otherexpenditure|23|16,694|0|0|16,694||20,204|
|Advertising||5,672|0|0|5,672||4,959|
|Grants &Donations|24|12,284|0|0|12,284||7,790|
|Designated Funds(See Notes Fund Details)|12|0|49,012|0|49,012||1,426|
|Restricted Funds(See Notes Fund Details)||0|0|29,015|29,015||47,146|
|**Total Expenditure**||**404,756**|**49,012**|**29,015**|**482,783**||**381,608**|
|**Net Income / (Expenditure)**||**(55,746)**|**(46,825)**|**9,027 **|**(93,544)**||**33,769**|
|TransfersBetween RestrictedFunds and General Funds||(20,571)|20,571|0|0||0|
|NetIncome aftertransfers||(76,317)|(26,254)|9,027|(93,544)||33,769|
|**Total funds brought forward**||**62,186**|**258,813**
**73,929**||**394,928**||**361,159**|
|**Total funds carried forward**||**(14,131)**|**232,559**|**82,956**|**301,384**||**394,928**|
## **Money received and passed on to External Organisations (For information only)**
|**Balance brought forward from last year**
Correction to balance brought forward
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
**Balance carried forward**|**2021/22**
**£**|**2020/21**
**£**|
|---|---|---|
||2,636|2,324|
||(287)|0|
||8,407|4,447|
||(8,674)|(4,135)|
||**2,082**|**2,636**|
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## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2022**
||**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2021/22**
**Totals**|**2020/21**
**Totals**|
|---|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|30,490|0|1,184|31,674|48,152|
|Cashat bankandin hand|26|(7,075)|0|28,691|21,616|73,877|
|Central FinanceBoard deposit|27|0|232,559|53,161|285,720|328,607|
|**_Total current assets_**||**23,415**|**232,559**|**83,036**|**339,010**|**450,636**|
|Creditors (dueinunder 1year) & unusedfunds|28|(37,546)|0|(80)|(37,626)|(55,708)|
|**Net current assets**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|_Total assets less current liabilities_||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|**_Net assets_**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|**Funds of the Church **|||||||
|UnrestrictedFund (General)||(14,131)||0|(14,131)|62,186|
|Other Funds (restricted & designated)||0|232,559|82,956|315,515|332,742|
|**_Total funds_**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
I confirm that these accrual-based accounts for the year ended 31 August 2022 have been prepared from the records of the Church and that they include all funds under the control of the Church Council.
**Signed:______________________________________________ Ama Ackah-Yensu (Treasurer)**
**Date:** 19 March 2023
I confirm that the annual report and accounts for the year ended 31 August 2022 were presented to the Church Council at its meeting on 19 March 2023 and were approved.
**Signed: ______________________________________________ Revd Tony Miles (Chair of the Church Council)**
**Date:** 19 March 2023
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## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS**
## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**
||**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**||**2019/20**
**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**|
16
.
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**
|**Expenditure**|**Notes**|**Unrestricted**
**Fund**
**(General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**||**2019/20**
**Totals**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**
**£**|||
|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
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**
**73,015**||**361,159**||**358,129**|
|**Total funds carried forward**||**62,186**|**258,813**|**73,929 **|**394,928**||**361,159**|
17
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2021**
||**Notes**|**Unrestricted**
**Fund**
**(General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**|**2019/20**
**Totals**|
|---|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|48,152|0|0|48,152|56,552|
|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|60,881|
|Other Funds (restricted & designated)||0|258,813|73,929|332,742|300,277|
|**_Total funds_**||**62,186**|**258,813**|**73,929**|**394,928**|**361**,**159**|
18
## **METHODIST CENTRAL HALL Westminster Church**
## **Notes to the Financial Statements for the year ended 31 August 2022**
## **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 and receiving assurances from the Conference Property Trustees, 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 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.
19
## **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**|
**2022**
**Total**|
**2021**
**Total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Collections|124,091|38,042|**162,133**|**147,920**|
|Tax credits|26,155|0|**26,155**|**0**|
|Donations|42,141|0|**42,141**|**67,902**|
|**Total**|**192,387**|**38,042**|**230,429**|**215,822**|
||||||
|**5. Other trading**
**activities**|**Unrestricted**|**Restricted**|
**2022**
**Total**|
**2021**
**Total**|
||£|£|**£**|**£**|
|CD Project|500|0|**500**|**0**|
|**Total**|**500**|**0**|**500**|**0**|
||||||
|**6. Investment income**|**Unrestricted**|**Restricted**|
**2022**
**Total**|
**2021**
**Total**|
||£|£|**£**|**£**|
|Central Finance Board|1,278|0|**1,278**|**460**|
|Other|39|0|**39**|**39**|
|**Total**|**1,317**|**0**|**1,317**|**499**|
20
## **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 2022
|Number of trustees who were paid expenses
Total amount paid|**2021/22**
**2020/21**
5
5|
|---|---|
||**£**
**£**
6,815
2,157|
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
Other fees (for advice, accountancy services etc)
**Total **|**2021/22**
**£**
1,680
-
**1,680**|
**2020/21**
**£**
1,680
-|
|||**1,680**|
## **9. Paid Employees**
Staff costs (excluding stipends) during the year were as below: -
||**2021/22**|**2020/21**|
|---|---|---|
||**£**|**£**|
|Gross wages, salaries and benefits in kind|70,633|79,745|
|Employer's National Insurance|3,805|4,212|
|Pension costs|6,140|9,980|
|Total Staff Costs|80,578|93,937|
|Average number of full-time equivalent employees in the year were|3.9|3.9|
||||
## **10. Reserves Policy**
|**0. Reserves Policy**|||
|---|---|---|
||**2021/22**|**2020/21**|
||**£**|**£**|
|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.
21
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**
**of**
**transaction**|**Income**
**from related**
**party during**
**the year**|**Payments**
**to related**
**parties**
**during the**
**year**|**Loans to**
**related**
**party**
**during the**
**year**|**Amounts**
**owed by**
**related**
**party as**
**on 31 Aug**
**2022**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|Fund for Support of
Presbyters & Deacons|Gift made
by Church|0|200|
0|0|
|Fund for Property|Gift made
by Church|0|330|
0|0|
|London Mission Fund
Payment|Gift made
by Church|0|200|
0|0|
|||||||
|**Total**||**0**|**730**|**0**|**0**|
22
## **12. Details of Designated and Restricted Funds**
||||**2021/22**|||
|---|---|---|---|---|---|
|**CHURCH FUNDS**|**Balance**
**B/Fwd**
**01/09/21**|**Income**|**Expenditure**|**Transfer**
**Between**
**Funds**|**Balance**
**C'Fwd**
**31/08/22**|
|**FUNDS**|**£**|**£**|**£**|**£**||
|**General**- Designated||||||
|Sunday Catering|329|847|(1,264)|0|(88)|
|Tithe|40,229|0|(40,000)|20,571|20,800|
|TitheReserve|3,400|0|0|0|3,400|
|CD Project|13,967|500|0|0|14,467|
|AVA& Server Replacement|17,030|0|(6,908)|0|10,122|
|Church Space Refurbishment &
Maintenance|23,858|0|0|0|23,858|
|Fees to be Paid for Special Services|0|840|(840)|0|0|
|Digital Outreach and Engagement|12,000|0|0|0|12,000|
|Contingency|148,000|0|0|0|148,000|
|**TOTAL DESIGNATED**|**258,813**|**2,187 **|**(49,012)**|**20,571**|**232,559**|
|||||||
|**Restricted**||||||
|Monday Guild|362|0|0|0|362|
|Flower Fund|409|1,906|(2,260)|40|95|
|HymnSheetFund|2,308|528|0|40|2,876|
|SpecialOfferings to beDonated|267|6,385|(6,811)|159|0|
|Night Shelter|1,488|0|0|0|1,488|
|WelcomeBox Project|593|0|0|0|593|
|Christian Aid|0|655|(655)|0|0|
|WorldMission EasterOffering|0|1,208|(1,208)|0|0|
|Benevolent Fund|6,706|3,445|(5,089)|(269)|4,793|
|Music & WorshipLegacy|45,650|0|0|0|45,650|
|Organ Recital Fund|0|0|0|110|110|
|Friends of Westminster|100|50|0|0|150|
|Ghana Fellowship|2,010|1,636|(1,019)|(80)|2,547|
|Sierra Leone & Gambia Fellowship|0|105|(52)|0|53|
|Online Services|14,036|22,124|(11,921)|0|24,239|
|**Total Restricted Funds**|**73,929**|**38,042**|**(29,015)**|**0**|**82,956**|
|||||||
|**TOTAL RESTRICTED &**
**DESIGNATED FUNDS**|**332,742**|**40,229**|**(78,026)**|**20,571**|**315,515**|
|||||||
|**General Fund**|**62,186 **|**349,010**|**(404,756)**|**(20,571)**|**(14,131)**|
|||||||
|**TOTAL FUNDS**|**394,928 **|**389,239**|**(482,783)**|**0**|**301,384 **|
The balance of Designated and Restricted Funds has decreased by £17,207. There has been a net transfer from Church General Funds of £20,571 to the Tithe Fund for distribution to other charitable organisations nominated by church members.
23
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**INCOME**
**General Funds (Unrestricted)**
**_Note 13 - Offerings and tax_**
**_recoverable_**
Envelope Scheme
Banker's Orders
Loose Cash
Tax recovered
Charities Trust
Lunchtime Services
Donations
**_Note 14 - Trustees Grant_**
SVFP Grant
SVFP Rent
Church Grant General
**_Note 15 - Visitors Services_**
Visitor services - Donations
**_Note 16 - Interest & investment_**
**_income_**
Dividend Income
Deposit interest
**_Note 17 -Special Events_**
Daffodil Day
Christmas Lunch
Prayer and Healing Ministry including
Conference
The Gathering
Carol Service
Anniversary Dinner
Church Fun Fellowship Retreat
Bookstall Sales
Miscellaneous
**_Note 18 - Church Groups & Ministries_**
JC Live|**£**
55,746
38,935
26,326
26,155
1,947
1,398|**2021/22**
**£**
150,507
40,194
190,701
130,000
45
1,317
14,020
22|**£**
53,312
42,654
3,856
26,791
1,952
0|**2020/21**
**£**
|
|---|---|---|---|---|
||9,100
13,000
107,900||9,234
13,008
107,922|128,565
65,950|
|||||194,515|
|||||
|
||45||0|130,164|
||||||
||39
1,278||39
460|0|
||||||
||1,753
2,142
1,000
632
2,775
1,160
4,421
125
12||98
0
3,121
0
42
0
0
0
27|499|
|||||
|
||22||375|3,288|
||||||
|||||375|
24
|**EXPENDITURE**
**_Note 19 Office Supplies_**
Photocopying
General Stationery
Printing
Literature
Easter Offering / Gift envelopes
Postage
Computer supplies & software incl Digital
Outreach
Office Equipment & Supplies
**_Note 20 Church Groups_**
JC Live
YPF
**_Notes 21 -Special Projects & Events_**
Daffodil Day
Christmas lunch & party
Prayer and Healing Ministry including
Conference
Gathering
Fun and Fellowship Weekend
Carol Service
Anniversary Dinner
Cathedral Events
Good Friday in Victoria Street
**_Note 22 Music Account_**
Fees for Directors of Music / Musicians /
Choirs
Music Expenses|**£**
1,337
889
3,203
349
458
3,648
4,867
740|**2021/22**
**£**
15,491
208
36,726
55,924|**£**
2,247
897
1,459
2,157
0
976
4,535
0|**2020/21**
**£**
|
|---|---|---|---|---|
||152
56
5,372
3,917
3,529
3,243
7,648
7,506
2,268
2,948
295||465
0
250
0
1,385
250
0
0
0
0
0|12,271|
|||||
|
|||||465|
|||||
|
||55,149
775||32,035
0|1,885|
||||||
|||||32,035|
25
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**CHURCH- NOTES TO THE FINANCIAL**
**STATEMENTS**|||||
|---|---|---|---|---|
|**RESOURCES EXPENDED**
**_Note 23 - Other expenditure_**
Pulpit supply
Lay training
Website development & maintenance
In-house hospitality / Volunteers
Dinner
Hospitality & Restaurant Vouchers
Bank charges
Miscellaneous
Materials and Items for Services
Subscriptions
Independent Examiners Fees
**_Note 24 Grants & Donations_**
The Fund for the Support of Presbyters
and Deacons (previously Auxiliary
Fund) Payment
Property Fund
London Mission Fund
St Vincent's Family Project
The Gate Crisis Pregnancy Centre|**£**
1,849
163
1,479
168
600
625
7,718
2,055
357
1,680|**2021/22**
**£**
16,694
730
10,000
0
10,730|**£**
305
1,228
12,059
0
110
246
3,407
719
450
1,680|**2020/21**
**£**
|
||200
330
200||200
330
200|20,204|
|||||
|
|||||730
5,560
1,500|
|||||7,790|
26
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**BALANCE SHEET NOTES**
**_Note 25 - Debtors and Prepayments_**
**Debtors**
**Accrued Income**
Gift Aid for General Fund
Covid-19 Furlough
Owed by Circuit
**_Note 26 - Cash at Bank and in hand_**
**_General Fund - HSBC Current Account_**
General Fund - HSBC Current Account
General Fund Sanctuary Account
General Fund Petty Cash
Restricted Funds HSBC
**_Note 27 - Central Finance Board_**
Designated Funds
Restricted Funds
General Fund
**_Note 28 - Creditors (due in under 1 year)_**
**Accrued Expenses**
Independent Examiners Fees
Staff expenses / Musicians
Hospitality
Digital Outreach Salary & Expenses
Photocopying & Printing
Computer Supplies & Multi Media
Website Maintenance & Development
Advertising
Miscellaneous & items for Services
Owed to Circuit
Designated / Restricted Funds
Circuit Expenses
**Prepaid Expenses**
Staff Expenses & Salaries
Miscellaneous & items for Services
Hospitality
Circuit Expenses
Printing and Stationery
Designated / Restricted Funds|**£**
29,637
0
0|**2021/22**
**£**
29,637
(7,631)
309
247
28,691
21,616
285,720
285,720
37,626
2,037
39,663|**£**
29,536
13,737
2,687|**2020/21**
**£**
|
|---|---|---|---|---|
||232,559
53,161
0||258,813
75,844
(6,050)|45,960|
|||||73,321
309
247
0|
|||||73,877|
|||||
|
||1,680
5,113
0
788
1,953
751
164
5,472
119
21,506
80
0||1,680
9,368
70
1,269
1,998
180
116
0
200
38,619
1,915
293|328,607|
|||||328,607|
|||||
|
||0
179
41
0
633
1,184||1,961
13
0
218
0
0|55,708|
|||||
2,192|
||||||
|||||57,900|
27
## **Church Trustees as at 31 August 2022**
The following served as trustees during the year and/or were trustees at the date of signing the accounts.
Revd. Tony Miles Ollie McEwen Revd. Lansford Penn-Timity Joe Awotwi Deacon Alison McMillan Tony Ackah-Yensu Revd. Gordon Newton Alison Bryan Daniella Fetuga-Joensuu Judith Mitchell Helen Tudor Philippa Muir Wesley Gibbs Christina Asare Owusu Esther Buckman Charlotte Rankin Emmanuel Asante Sarita Lightfoot-Taylor Abdul Bah Esther Thomas Michael Davies Mark Williamson Regina Boye Jacob Baiden Denzil Cummings-John Kate Jones Comfort Golightly Seth Kofi Otoo Joseph Adjei Grace Sangmuah Shirley Bernisto Christina Fashola Grace Kermah Chika Unaka Sabrina Malcolm Aretha Solanke Ama Ackah-Yensu Charles Bushell Jocelyn Boafo MS Kim John Philips Omotayo Roberts Dinah Longdon Marko Joensuu
28
## 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 2022.
## **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
23 March 2023
29
**Circuit Accruals Accounts 2021/22**
## **THE METHODIST CHURCH**
## **STANDARD FORM OF ACCOUNTS ACCRUALS BASIS**
**For the year ended 31 August 2022**
## **METHODIST CENTRAL HALL Westminster**
**Registered Charity No 1145076**
**London Mission (Westminster) Circuit No. 35 / 03**
## **SUPERINTENDENT MINISTER**
**Revd Tony Miles**
## **CIRCUIT STEWARDS**
**Wesley Gibbs (Senior) Daniella Fetuga-Joensuu Helen Tudor Joseph Adjei Ama Ackah-Yensu (Treasurer)**
1
**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 – Regrouping and Rebuilding**
With the restrictions of the Covid Pandemic eventually being lifted, we have worked hard to gather our in-person congregation again and this has not been easy. Many have been nervous about travelling into London. There has been the added obstacle of an unprecedented number of events in Westminster (marathons, bike rides, and filming etc), and we have also been hindered by the Congestion Charge. Nevertheless, our community has gradually been regrouping. The challenge has been to rebuild a church that is relevant to a world transformed by a virus and other global issues. We have over 60% of our regular worshippers returning to worship on a Sunday morning, with Special services like Easter seeing larger numbers (80%). We are hugely grateful to the entire staff team and those who are lay volunteers, for their commitment, prayer, and faithfulness. At times, there have been few around to share the load, but it’s good to see more people stepping up to help us rise to new opportunities. It has been wonderful to see our Vision Statement becoming a reality.
## **Midweek Lunchtime Services**
These resumed last September and got off to a slow start, due to very few office workers being back. However, we have grown a new nucleus of our own members who attend, we have welcomed almost 30 visitors and tourists and are starting to see a few office workers occasionally. There was a good attendance at a special service for the Platinum Jubilee, attended by some from the Business Centre.
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## **Confirmation and Reception Into Membership, Baptisms and 1st Anniversary Services**
Despite the challenges above, we were delighted to Confirm 6 new Church Members and receive 5 more by way of transfer from other churches, with more transfers expected soon. It is encouraging that some new members are joining us because of our online ministry. Due to our inability to hold special services during the pandemic, we have had a significant number of baptisms and first anniversary services to mark the death of loved ones.
## **Online Services and Meetings**
**Our live-streamed services continue to average 1.3K – 1.4K views each week** . We are conscious that each view may represent multiple people as we know a lot of couples and families are viewing. We have overcome several technical challenges and we are still planning to raise funds to invest in new equipment for the Chapel and Great Hall. A church member has been trained and engaged as a freelance technician for our online services, enabling us to reduce costs.
## **Fun and Fellowship Weekend**
Members of the ministerial team and **45 church members, aged between 5 and 90 years, went away to The Friars – Aylesford Priory, Kent for a weekend (June 10[th] -12[th] ).** The theme was **‘Wellbeing and the Kingdom of God’** and was led by a former Deacon at MCHW. It was a time of great blessing and encouragement.
## **Healing Ministry**
Healing Services are rebuilding and have been well-received. Our annual healing conference returned to the Great Hall this year, after the 2020 conference was cancelled and the 2021 conference went out on-line.
Attendees were down on pre-covid times, but we had c.180 on the day. The worship was inspirational and the key speaker, Carolyn Lawrence’s talks were extremely well received, with many commenting positively on the day and in subsequent emails. The leaders and combined prayer teams from MCHW and Premier Lifeline were kept extremely busy, and we had queues of people waiting in the aisles for anointing and individual prayer
The theme ‘ **Transformation:- from the inside out’** particularly resonated with the huge need for healing for minds and hearts after the two years of fear and stress from covid.
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## **Sanctuary**
Sanctuary is the young adult congregation at MCHW, and also a fresh expression of church trying to reach out to people in their 20s and 30s across London. It’s a group of people following Jesus so they can experience life in all its fullness, and be a part of turning London upside down. They do this by exploring spirituality, justice, and leadership. There are about 30 people in the community. In the year 2021/22 Sanctuary has developed: - A corporate rhythm of life for community members.
- An intentional discipleship tool based on monthly coaching conversations.
- - Four justice groups, looking at how we can make the world a better place by
campaigning for financial justice, racial justice, climate justice, and helping the homeless. On 30th June, Sanctuary held a special leadership training evening for social entrepreneurs and charity leaders and church volunteers, called **Building A Dream Team.**
## **Ecumenical Events**
We continue to maintain good relations with Westminster Abbey, Westminster Cathedral, and other churches in Westminster. We work with and support The Passage (helping homeless people in Westminster). Moreover, despite MCHW reducing the grant to the St Vincent’s Family Project (SVFP) that is hosted on our premises, the work of the project has continued with the help of income from other sources. Our Superintendent was invited to participate in a number of national events at the Abbey, including the Commonwealth Service and a Service of Thanksgiving for the life of His Royal Highness The Prince Philip, Duke of Edinburgh. He also preached at St. Margaret’s Church at the 5[th] Anniversary of the terror attacks on Westminster Bridge and New Palace Yard. This service was well attended by the families of the victims and the Prime Minister.
## **Local Preaching**
**We now have 11 Local Preachers.** nine Fully Accredited, one On Trial, and another On Note. During the year we had a new Church Member by transfer, who is also Fully Accredited. Our preachers take part in our own services as well as preaching in various London Circuits.
## **Vice President of Conference**
We are very proud to report that our church member, **Anthony Boateng, was inducted as Vice President of Conference** on Saturday 25[th] June 2022. We give thanks to God and continue to support him with our prayers during a busy and demanding year for him.
## **Cultural Groups**
The Cultural Fellowship groups are in good spirits and have been overseen by Revd Lansford Penn-Timity. This has fostered togetherness and collaboration. Communication among members through WhatsApp and other forums has significantly improved. Through these groups, we have been able to celebrate significant moments in their various cultures. There have been pockets of challenges here and there on the Food Policy but in general, it appears to be working well. A Farewell Service for Revd Dr Martyn Atkins, which had been delayed because of the Pandemic, was finally held on 8[th] May 2022. It was followed by a successful reception
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that gave the opportunity for the various groups to serve food in line with the Food Policy that was initiated whilst he was in office.
## **Visitor Services and Bookstall**
With the assistance of Paul Moynihan (our part-time archivist) and Frank Waller, who leads the volunteers, our Visitor Services Centre and Bookstall have been restructured and limited tours resumed. We have hosted visitors from the USA, Korea, and others from across the world. We hosted 23 ministers from the Methodist Church overseas, who were in the UK for the Methodist Conference 2022.
All in all, the year has been challenging and yet rewarding – an opportunity for us to experience God’s grace in a very special way.
Our Superintendent Minister closes with words from St. Paul, _**‘Therefore encourage one another and build each other up, just as in fact you are doing.’** (1 Thessalonians 5:11)_
May God richly bless us all as we share in his mission and further the work of the kingdom.
## **Plans for 2022/23**
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 4.7% in 2022/23 due to inflationary increases in stipends and manse costs.
## **Financial Review**
The Circuit’s statement of accounts for the year ended 31 August 2022 is attached and shows a total deficit of £2,732, with a surplus in Restricted and Designated Funds of £5,268 after a transfer of £8,000 from the General Fund and a deficit of £8,000 in 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 £19,301 was generated from the temporary renting of a manse. There was an increase in income of £1,055 (from £213,556 in 2020/21 to £214,611 in 2021/22).
- Investment income increased by £418 due to increases in interest rates
- The rental income increased by £99
- The assessment paid by the church increased by £4
## Expenditure
Circuit expenditure increased by £15,915 (from £201,428 in 2020/21to £217,343), which was mainly due to:
- Increase in Stipends and Associated costs of £12,360 which included the pay increase in line with annual Conference recommendations and £10,828 contribution towards the Methodist Church pension deficit
- Increase in travel and accommodation of £4.2k due to activity increasing as Covid-19 restrictions were lifted
5
- Increase in Ministerial Training £1.1k due to Executive Coaching and Profiling Training in 2021/22
- Increase in Administration Staff Costs of £2.2k due to the fact that 2020/21 staff were Covid Furlough for some of the year, pay increase and PHI Contributions for 2020/21 and 2021/22 being paid in 2021/22
These increases were partly offset by decreases in:
- Manse Maintenance decreasing by £3.2k. In 2020/21 there was significant work carried out in Pond Green and Shirley Avenue manses.
- • No removal costs being incurred in 2021/22 (£0.6k in 2020/21)
The District Assessment of £43,720, accounted for 21.7% of expenditure (there was no increase from 2020/21 to 2021/22). 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 £1,934,755, of which £1,932,713 represents the book value of the manses.
Circuit Restricted and Designated Funds have increased by £5,268 to £335,678 in 2021/22 (£330,410 in 2020/21). £8k was allocated to the Manse Maintenance Fund from General Funds. There was only £2.7k of expenditure across all funds.
6
## **Trustee’s Annual Report on Finance and Governance**
The Charity’s annual report and accounts for the year ended 31 August 2022 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: **Wesley Gibbs (Senior) Daniella Fetuga-Joensuu Helen Tudor Joseph Adjei Ama Ackah-Yensu** Treasurer: **Ama Ackah-Yensu** Independent Examiner: **Buzzacott LLP** 130 Wood Street 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).
8
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. 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 one of the main sources 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 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.
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- 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:
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.
10
## **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 2021/22 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, the continuing impact of the pandemic means that the reduced levels of grant from the Conference Property Trustees will continue into 2022/23 and a significant deficit is budgeted for in 2022/23, which will reduce the level of contingency quite considerably. The Church Council will continue to monitor this and endeavour to take measures to maintain reserves at a healthy level.
**Signed: ___________________________________________ Revd Tony Miles (Chair of Trustees)**
**Date:** 19 March 2023
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## **London Mission (Westminster) Circuit 35/03 Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**
||**Notes**|**General Fund**
**(Unrestricted)**|**Designated**
**Funds**|**Restricted**
**Funds**|**Endowment**
**(Restricted)**|**2021/22**
**Totals**||**2020/21**
**Totals**|
|---|---|---|---|---|---|---|---|---|
|**Income and Endowments from:**||**£**|**£**|**£**||**£**||**£**|
|Donations andLegaciesIncome||0|0|0|0|0||0|
|Bank Interest||1,287|0|0|0|1,287||869|
|DistrictAdvanceFund Grant||0|0|0|0|0||0|
|Assessments Church&Trustees to Circuit||194,023|0|0|0|194,023||193,485|
|Lettings (ManseRental Income)|**10**|19,301|0|0||19,301||19,202|
|**Total Income**||**214,611**|**0**|**0**|**0**|**214,611**||**213,556**|
|**Expenditure**|||||||||
|Stipends, Salaries andAssociated Costs||129,120|0|0|0|129,120||116,760|
|DistrictAssessment||43,716|0|0|0|43,716||43,720|
|Travel Expenses||6,275|0|0|0|6,275||2,000|
|Ministerial Training||1,534|0|0|0|1,534||438|
|Insurance, Utilities, etc.|**11**|22,063|0|0|0|22,063||22,360|
|Maintenance on Manses|**12**|2,189|2,674|0|0|4,863||8,056|
|RemovalCosts||0|0|0|0|0||600|
|Media Chaplaincy Costs||0|0|58|0|58||0|
|**Other Expenditure**|||||||||
|Administration, Staff& Copying etc.|**13**|7,059|0|0|0|7,059||4,815|
|IndependentExaminer Fee||1,680|0|0|0|1,680||1,680|
|Professional fees||975|0|0|0|975||999|
|**Total Expenditure**||**214,611**|**2,674**|**58**|**0**|**217,343**||**201,428**|
||||||||||
|**Net Income / (Expenditure)**||**0**|**(2,674)**|**(58)**|**0**|**(2,732)**||**12,128**|
|Transferbetween Funds & General Account||**(8,000)**|**8,000**|**0**|**0**|**0**||0|
|Total Funds broughtforward||**1,942,756**|**330,352**|**58**|**0**|**2,273,166**||**2,259,402**|
|Correction for Prior Year|||**0**|||**0**||**1,636**|
|**Total funds carried forward at end ofyear**||**1,934,756**|**335,678**|**0**|**0**|**2,270,434**||**2,273,166**|
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## **London Mission (Westminster) Circuit 35/03 Balance Sheet as at 31 August 2022**
||**Notes**|**General Fund**
**(Unrestricted)**|**Designated**
**Funds**|
**Restricted**
**Funds**|
**Endowment**
**(Restricted)**|**2021/22**
**Totals**|**2020/21**
**Totals**|
|---|---|---|---|---|---|---|---|
|**Fixed Assets**||**£**|**£**|**£**|**£**|**£**|**£**|
|Manses etc.|**14**|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|**15**|36,457|0|0|0|36,457|54,727|
|TMCP DepositAccount|**16**|0|250,144|0|0|250,144|249,684|
|CFB Deposit|**16**|0|23,554|0|0|23,554|14,156|
|Cashat bankandin hand|**17**|(31,268)|61,980||0|30,712|29,694|
|**_Total current assets_**||**5,189**|**335,678**|**0**|**0**|**340,867 **|**348,261 **|
|Creditors (due in under 1 year) & unused funds|**18**|(3,146)|0|0|0|(3,146)|(7,808)|
|Net current assets||2,043|335,678|0|0|337,721|340,453|
|**_Total assets less current liabilities_**||**1,934,756**|**335,678**|**0**|**0**|**2,270,434 **|**2,273,166**|
|||||||||
|Loans and creditors due after 1year||0|0|0|0|0|0|
|**_Net assets_**||**1,934,756**|**335,678**|**0**|**0**|**2,270,434 **|**2,273,166**|
|**Funds of the Circuit**||||||||
|General Fund (Unrestricted)||1,934,756|0|0|0|1,934,756|1,942,756|
|Other Funds (Restricted)||0|335,678|0|0|335,678|330,410|
|**_Totalfunds_**||**1,934,756**|**335,678**|**0**|**0**|**2,270,434**|**2,273,166**|
I confirm that these accrual-based accounts for the year ended 31 August 2022 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.
## **Signed: Ama Ackah-Yensu (Treasurer)**
**Date:** 19 March 2023
I confirm that the annual report and accounts for the year ended 31 August 2022 were, presented to the Circuit Meeting at its meeting on 19 March 2023 and were approved.
**Signed:**
**________________________________________________________ Revd Tony Miles (Chair of the Circuit Meeting)**
**Date:** 19 March 2023
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||**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|**London Mission (Westminster) Circuit 35/03**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**|
|---|---|---|---|---|---|---|---|---|---|
|||**Notes**|**General Fund**
**(Unrestricted)**|**Designated**
**Funds**|
**Restricted**
**Funds**|
**Endowment**
**(Restricted)**|**2020/21**
**Totals**||**2019/20**
**Totals**|
||||**£**|**£**|**£**|**£**|**£**||**£**|
|**Income and Endowments from: **||||||||||
|Donations andLegaciesIncome||**4**|0|0|0|0|0||0|
|Bank Interest||**5**|30|839|0|0|869||347|
|Assessments Church & Trustees to
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|
|**Other Expenditure**||||||||||
|Administration, Staff& Copying etc.||**13**|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|
|**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
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**
**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**
**(Unrestricted)**|**Designated**
**Funds**|**Restricted**
**Funds**|**Endowment**
**(Restricted)**|**2020/21**
**Totals**|**2019/20**
**Totals**|
|---|---|---|---|---|---|---|---|
|**Fixed Assets**||**£**|**£**|**£**|**£**|**£**|**£**|
|Manses etc.|**14**|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|**15**|54,727|0|0|0|54,727|55,222|
|TMCP DepositAccount||0|249,684|0|0|249,684|247,707|
|CFB Deposit|**16**|0|14,098|58|0|14,156|32,842|
|Cashat bankandin hand|**17**|(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|**18**|(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**|
15
## **London Mission (Westminster) Circuit 35 / 03 Notes to the Financial Statements for the year ended 31 August 2022**
## **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
16
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 2022 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.
17
## **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**|**Restricted**|
**2022 Total**|**2021 Total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Legacies|0|0|0|0|
|**Total **|**0**|**0**|**0**|**0**|
||||||
|**5. Investment income**|||||
|Central FinanceBoard|1,287|0|1,287|869|
|Other|0|0|0|0|
|**Total **|**1,287 **|**0**|**1,287 **|**869**|
## **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 2022.
|Number of trustees who were paid expenses
Total amount paid|**2021/22**
**2020/21**
5
5|
|---|---|
||**£**
**£**
6,815
2,157|
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
Other fees (for advice, accountancy services etc)
**Total**|**2021/22**
**£**
1,680
0
**1,680**|
**2020/21**
**£**
1,680
0|
|---|---|---|
|||**1,680**|
18
## **8. Paid Employees**
Staff costs during the year were as below: -
||**2021/22**|**2020/21**|
|---|---|---|
||**£**|**£**|
|Gross wages, salaries and benefits in kind|3,416|3,115|
|Employer's National Insurance|237|259|
|Pension costs|244|343|
|Total Staff Costs|3,897|3,717|
|Average number of full-time equivalent employees in the year|0.2|0.2|
||||
The charity considers that the key management personnel comprise the Trustees. There was no remuneration paid to the Trustees during 2021/ 22.
## **9 Fixed Assets**
|Cost or valuation|**Residential**
**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**|
**1,932,713**|
|**Net Book Value carried forward**|**483,179**|**1,449,534**|
**1,932,713**|
## **9a Investments**
No other investments are held by the Circuit.
19
## **London Mission (Westminster) Circuit 35 / 03 NOTES TO THE FINANCIAL STATEMENTS**
|**INCOME**
**_Note 10 Rental Income_**
Pond Green
**EXPENDITURE**
**_Note 11 - Insurance, Utilities etc._**
Manse expenditure
Insurance
Telephone (incl mobiles & broadband)
Water Rates
Service Charges & Utility Maintenance
Contracts
Council Tax
Utilities
**_Note 12 - Repairs and Maintenance_**
Manse repairs & maintenance
**_Note 13 - Office Staff &Supplies_**
Staff Costs
Photocopying
Computer supplies & software|**2021/22**
**£**
**£**
19,301
19,301
**£**
**£**
2,012
1,434
1,185
9,720
5,228
2,485
22,063
2,189
2,189
5,400
143
1,516
7,059|**2020/21**
**£**
**£**
19,202|**2020/21**
**£**
**£**
19,202|
|---|---|---|---|
||**£**
2,012
1,434
1,185
9,720
5,228
2,485|**£**
1,603
1,184
1,936
9,743
4,976
2,919|19,202
**£**|
||2,189|5,201|22,360|
|||||
||5,400
143
1,516|4,451
(220)
584|5,201|
|||||
||||4,815|
20
## **London Mission (Westminster) Circuit 35 / 03**
|**BALANCE SHEET NOTES**
**Note 14 Property Revaluation (****_Valuations_**
**_Made 2014_) **
6 Exbury House (25% owned by Circuit)
4 Cotton Row (50.25% owned by Circuit)
16 Pond Green (100% Owned by Circuit)
108A Shirley Avenue (100% Owned by
Circuit)
**TOTAL VALUE**
Prior Valuation
**Revaluation Reserve**
**_Note 15 -Prepayments_**
Stipends
Manse Expenses
Photocopying
**Accrued Income**
Donations from Church for General Fund
**Owed by Church**
Church Expenses Paid by Circuit
**_Note 16 - Central Finance Board_**
Restricted Funds
Designated Funds
General Fund
**_Note 16 - TMCP_**
Manse Sale and Purchase Fund
Other Designated Funds
**_Note 17 - Cash at Bank& In Hand_**
General Fund
Restricted Funds
**BALANCE SHEET NOTES**
**_Note 18 - Creditors & Accruals_**
Ministers Travel & Accommodation
Manse Costs
Photocopying
Independent Examiners Fee
Administration Staff Costs
Ministerial Training
Designated Funds|**2021/22**
**£**
**£**
**Property**
**Value**
**Circuit**
**Value**
**£**
**£**
550,000
137,500
1,485,000
746,213
400,000
400,000
649,000
649,000
**1,932,713**
1,142,685
**790,028 **
10,247
4,748
0
21,462
0
36,457
0
23,554
0
23,554
248,579
1,565
250,144
(31,268)
61,980
30,712
384
332
0
1,680
750
0
3,146
0
0
3,146|**2020/21**
**£**
**£**
**Circuit**
**Value**
**£**
137,500
746,213
400,000
649,000
**1,932,713**
1,142,685
**790,028 **
9,750
4,051
586
38,619
1,721|**2020/21**
**£**
**£**
**Circuit**
**Value**
**£**
137,500
746,213
400,000
649,000
**1,932,713**
1,142,685
**790,028 **
9,750
4,051
586
38,619
1,721|
|---|---|---|---|
||||**1,932,713**|
||||1,142,685|
||||**790,028 **|
|||||
||0
23,554
0|58
14,098
0|54,727|
|||||
||248,579
1,565|248,579
1,105|14,156|
|||||
||(31,268)
61,980|(36,876)
66,570|249,684|
|||||
||384
332
0
1,680
750
0|267
2,460
964
1,680
2,198
238|29,694|
||||7,808
0|
||0|0||
|||||
||||7,808|
||||21|
## **London Mission (Westminster) Circuit 35 / 03**
|**CIRCUIT FUNDS**|**Balance**
**B/Fwd**
**01/09/21**|**Income**|**Expenditure**|**Transfer**
**Between**
**Funds**|**Balance**
**C/Fwd**
**31/08/22**|
|---|---|---|---|---|---|
|**FUNDS**|**£**|**£**|**£**|**£**|**£**|
|||||||
|**Restricted**||||||
|Media Chaplaincy|58|0|(58)|0|0|
|**TOTAL RESTRICTED**
**FUNDS**|**58**|**0**|**(58)**|**0**|**0**|
|||||||
|**Designated**||||||
|RemovalsFund|6,674|0|0||6,674|
|ManseMaintenanceFund|75,099|0|(2,674)|8,000|80,425|
|ManseReplacementFund|248,579|0|0|0|248,579|
|**Total Designated Funds**|**330,352**|**0**|**(2,674)**|**8,000**|**335,678**|
|||||||
|**TOTAL RESTRICTED &**
**DESIGNATED FUNDS**|**330,410**|**0**|**(2,732)**|**8,000**|**335,678**|
|||||||
|**GENERAL FUND**|**1,942,756**|**214,611**|**(214,611)**|**(8,000)**|**1,934,756**|
|||||||
|**TOTAL**|**2,273,166**|**214,611**|
**(217,342)**|**0**|**2,270,434**|
The Balance for Restricted and Designated Funds have increased to £335,678 from £330,410 in 2020/21, due to a transfer of £8,000 from General Funds into the Manse Maintenance Fund.
22
**London Mission (Westminster) Circuit 35 / 03**
## **Circuit Trustees as at 31 August 2022**
The following served as trustees during the year and/or were trustees at the date of signing the accounts.
Revd. Tony Miles Ollie McEwen Revd. Lansford Penn-Timity Joe Awotwi Deacon Alison McMillan Tony Ackah-Yensu Revd. Gordon Newton Alison Bryan Daniella Fetuga-Joensuu Judith Mitchell Helen Tudor Philippa Muir Wesley Gibbs Christina Asare Owusu Esther Buckman Charlotte Rankin Emmanuel Asante Sarita Lightfoot-Taylor Abdul Bah Esther Thomas Michael Davies Mark Williamson Regina Boye Jacob Baiden Denzil Cummings-John Kate Jones Comfort Golightly Seth Kofi Otoo Joseph Adjei Grace Sangmuah Shirley Bernisto Christina Fashola Grace Kermah Chika Unaka Sabrina Malcolm Aretha Solanke Ama Ackah-Yensu Charles Bushell Jocelyn Boafo MS Kim John Philips Omotayo Roberts Dinah Longdon Marko Joensuu
23
## **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 2022.
## **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
23 March 2023
24
**Church Accruals Accounts 2021-22**
## **THE METHODIST CHURCH**
## **STANDARD FORM OF ACCOUNTS**
## **ACCRUALS BASIS**
## **For the year ended 31 August 2022**
## **METHODIST CENTRAL HALL WESTMINSTER**
## **Registered Charity No 1145076**
## **SUPERINTENDENT MINISTER**
Revd Tony Miles
## **CHURCH STEWARDS**
Esther Buckman Emmanuel Asante Abdul Bah Michael Davies Regina Boye Denzil Cummings-John Comfort Golightly Shirley Bernisto Grace Kermah Joseph Adjei Sabrina Malcolm
## **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 – Regrouping and Rebuilding**
With the restrictions of the Covid Pandemic eventually being lifted, we have worked hard to gather our in-person congregation again and this has not been easy. Many have been nervous about travelling into London. There has been the added obstacle of an unprecedented number of events in Westminster (marathons, bike rides, and filming etc), and we have also been hindered by the Congestion Charge. Nevertheless, our community has gradually been regrouping. The challenge has been to rebuild a church that is relevant to a world transformed by a virus and other global issues. We have over 60% of our regular worshippers returning to worship on a Sunday morning, with Special services like Easter seeing larger numbers (80%). We are hugely grateful to the entire staff team and those who are lay volunteers, for their commitment, prayer, and faithfulness. At times, there have been few around to share the load, but it’s good to see more people stepping up to help us rise to new opportunities. It has been wonderful to see our Vision Statement becoming a reality.
## **Midweek Lunchtime Services**
These resumed last September and got off to a slow start, due to very few office workers being back. However, we have grown a new nucleus of our own members who attend, we have welcomed almost 30 visitors and tourists and are starting to see a few office workers occasionally. There was a good attendance at a special service for the Platinum Jubilee, attended by some from the Business Centre.
2
## **Confirmation and Reception Into Membership, Baptisms and 1st Anniversary Services**
Despite the challenges above, we were delighted to Confirm 6 new Church Members and receive 5 more by way of transfer from other churches, with more transfers expected soon. It is encouraging that some new members are joining us because of our online ministry. Due to our inability to hold special services during the pandemic, we have had a significant number of baptisms and first anniversary services to mark the death of loved ones.
## **Online Services and Meetings**
**Our live-streamed services continue to average 1.3K – 1.4K views each week** . We are conscious that each view may represent multiple people as we know a lot of couples and families are viewing. We have overcome several technical challenges and we are still planning to raise funds to invest in new equipment for the Chapel and Great Hall. A church member has been trained and engaged as a freelance technician for our online services, enabling us to reduce costs.
## **Fun and Fellowship Weekend**
Members of the ministerial team and **45 church members, aged between 5 and 90 years, went away to The Friars – Aylesford Priory, Kent for a weekend (June 10[th] -12[th] ).** The theme was **‘Wellbeing and the Kingdom of God’** and was led by a former Deacon at MCHW. It was a time of great blessing and encouragement.
## **Healing Ministry**
Healing Services are rebuilding and have been wellreceived. Our annual healing conference returned to the Great Hall this year, after the 2020 conference was cancelled and the 2021 conference went out on-line.
Attendees were down on pre-covid times, but we had c.180 on the day. The worship was inspirational and the key speaker, Carolyn Lawrence’s talks were extremely well received, with many commenting positively on the day and in subsequent emails. The leaders and combined prayer teams from MCHW and Premier Lifeline were kept extremely busy, and we had queues of people waiting in the aisles for anointing and individual prayer
The theme ‘ **Transformation:- from the inside out’** particularly resonated with the huge need for healing for minds and hearts after the two years of fear and stress from covid.
3
## **Sanctuary**
Sanctuary is the young adult congregation at MCHW, and also a fresh expression of church trying to reach out to people in their 20s and 30s across London. It’s a group of people following Jesus so they can experience life in all its fullness, and be a part of turning London upside down. They do this by exploring spirituality, justice, and leadership. There are about 30 people in the community. In the year 2021/22 Sanctuary has developed:
- A corporate rhythm of life for community members.
- An intentional discipleship tool based on monthly coaching conversations.
- Four justice groups, looking at how we can
make the world a better place by campaigning for financial justice, racial justice, climate justice, and helping the homeless. On 30th June, Sanctuary held a special leadership training evening for social entrepreneurs and charity leaders and church volunteers, called **Building A Dream Team.**
## **Ecumenical Events**
We continue to maintain good relations with Westminster Abbey, Westminster Cathedral, and other churches in Westminster. We work with and support The Passage (helping homeless people in Westminster). Moreover, despite MCHW reducing the grant to the St Vincent’s Family Project (SVFP) that is hosted on our premises, the work of the project has continued with the help of income from other sources. Our Superintendent was invited to participate in a number of national events at the Abbey, including the Commonwealth Service and a Service of Thanksgiving for the life of His Royal Highness The Prince Philip, Duke of Edinburgh. He also preached at St. Margaret’s Church at the 5[th] Anniversary of the terror attacks on Westminster Bridge and New Palace Yard. This service was well attended by the families of the victims and the Prime Minister.
## **Local Preaching**
**We now have 11 Local Preachers.** nine Fully Accredited, one On Trial, and another On Note. During the year we had a new Church Member by transfer, who is also Fully Accredited. Our preachers take part in our own services as well as preaching in various London Circuits.
## **Vice President of Conference**
We are very proud to report that our church member, **Anthony Boateng, was inducted as Vice President of Conference** on Saturday 25[th] June 2022. We give thanks to God and continue to support him with our prayers during a busy and demanding year for him.
## **Cultural Groups**
The Cultural Fellowship groups are in good spirits and have been overseen by Revd Lansford Penn-Timity. This has fostered togetherness and collaboration. Communication among members through WhatsApp and other forums has significantly
4
improved. Through these groups, we have been able to celebrate significant moments in their various cultures. There have been pockets of challenges here and there on the Food Policy but in general, it appears to be working well. A Farewell Service for Revd Dr Martyn Atkins, which had been delayed because of the Pandemic, was finally held on 8[th] May 2022. It was followed by a successful reception that gave the opportunity for the various groups to serve food in line with the Food Policy that was initiated whilst he was in office.
## **Visitor Services and Bookstall**
With the assistance of Paul Moynihan (our part-time archivist) and Frank Waller, who leads the volunteers, our Visitor Services Centre and Bookstall have been restructured and limited tours resumed. We have hosted visitors from the USA, Korea, and others from across the world. We hosted 23 ministers from the Methodist Church overseas, who were in the UK for the Methodist Conference 2022.
All in all, the year has been challenging and yet rewarding – an opportunity for us to experience God’s grace in a very special way.
Our Superintendent Minister closes with words from St. Paul, _**‘Therefore encourage one another and build each other up, just as in fact you are doing.’** (1 Thessalonians 5:11)_
May God richly bless us all as we share in his mission and further the work of the kingdom.
## **Plans for 2022/23**
Financial plans have been prepared on the basis that staff levels within the Church will remain the same. With the grant from the Conference Property Trustees forecast to remain at 50% of the 2019/20 (pre Covid-19) levels and a reduced level of giving due to the cost-of-living crisis, we are initially budgeting for a deficit of £136.9k in 2022/23, which will result in all free reserves and the Contingency being used. However the Church Trustees have sought and received assurances from the Conference Property Trustees of increased levels of grant, with the situation being kept under constant review.
The membership are also considering prayerfully how to increase their giving in order to move forward with the Kingdom Agenda. We continue to trust in God, who has faithfully brought us thus far!
## **Financial Review**
With Covid-19 restrictions lifted during the year, church activities started to resume, but at a very slow pace. The grant from the Managing Trustees of the building was maintained at 50% of pre-pandemic levels. Coupled with the ending of support from the Government Furlough Scheme, we had budgeted for a deficit in 2021/22.
The Church finished the year with a deficit of £93,544 (£33,769 surplus in 2020/21) and therefore decreased its funds from £394,928 in 2020/21 to £301,384 in 2021/22. The decrease of £76,317 in the General Fund and £17,227 in Restricted and Designated Funds, resulted in a negative balance of funds in the General Fund of £14,131 and a balance of £315,515 in Restricted and Designated.
5
Church income in total was £389,239, 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 2021/22 Annual Accounts.
The statement of accounts for the year ended 31 August 2022 is attached.
## Income
General Fund income decreased to £349,010 from £366,790 in 2020/21. The main movements are shown below:
- Furlough Income in 2020/21 was £33.3k and zero in 2021/22, due to the scheme ceasing
- However, the re-opening of the church for services and events meant that there were some increases in income.
- Increase in Giving of £5k mainly due to the increase in Church Anniversary donations.
- Increase in Special Events income of £10.7k, but this was offset by an increase in Special Events expenditure of £34.8k
Income received in Restricted and Designated Funds was £40.2k – a decrease of £6.3k from 2020/21, mainly for the following reasons:
- Decrease of £16k in giving to the fund for Live Streaming of Services. As local churches have re-opened the numbers viewing have decreased causing a reduction in donations.
- Increase in Special Offerings for Other Organisations of £6k, as special events and services have been held.
- Marginal increases in giving to Fellowship Groups and Flower & Hymn Sheet Funds.
## Expenditure
General Fund spending has increased by £71.8k to £404.8k (2020/21 £333.0k). There were some key variances within these total figures
- Admin and Lay Ministry Salaries increased by £6.4k due to staff returning to full pay after having been on Covid Furlough in 2020/21. A backlog of PHI Contributions (income replacement insurance) for 2020/21 was also made in 2021/22.
- Office Supplies and Equipment increased by £3.2k mainly due to additional
- postage as mailings to membership resumed.
- Church Groups expenditure increased by £2.7k due to the resumption of inperson gatherings.
- Special Events increased by £34.8k as events such as the Carol Service, Fun and Fellowship Weekend, Daffodil Day and Healing Conference could again take place in 2021/22.
- The Music Account expenditure increased by £22k due to increases in salaries for the same reasons as outlined above. More significantly, the return of inperson services led to an increase in fees paid to professional musicians.
- Grants and Donations increased by £2.9k due to an increase in donations made to the St Vincent’s Family Project (SVFP), but partially offset by the cessation of the donation to The Gate ceasing.
6
Designated and Restricted Fund expenditure increased by £29.4k to £78.0k (2020/21 £48.6). The key movements are detailed below:
- No distribution of Tithe Grants was made in 2020/21, but in 2021/22 £40k of was distributed.
- £6.9k was spent from the AVA/Server Replacement Fund to replace computer equipment.
- Expenditure on Live Streaming decreased by £26k through reduced reliance on technical consultants as in-house experience and skill grew. The training up of a church member to take on the technician role also resulted in savings.
Total Funds for the Church have decreased to £301,384 (2020/21 £394,928) with negative funds of £14,131 (2020/21 ££62,186) in the General Fund and £315,515 in Restricted and Designated Funds (2019/20 £332,742).
In 2021/22, £20.6k has been transferred from Church General Funds to Designated and Restricted Funds, being the allocation to the Tithe Fund.
The Contingency Fund stands unchanged at £148k, which represents approximately six months’ worth of average essential expenditure (including payments to the Circuit). There was no increase in the Fund in 2021/22. 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 have not had to do so. The Contingency Fund is included within the Designated Total. The Budget for 2022/23 however, has a significant deficit, which will mean that the Contingency will be reduced.
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.
7
## **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: **Wesley Gibbs (Senior) Daniella Fetuga-Joensuu Helen Tudor Joseph Adjei 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**
8
## **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:
- 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).
9
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.
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**
10
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.
- 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.
11
The Contingency Fund as at 31 August 2022 was £148k, which is equivalent to approximately six months’ average expenditure.
However, the continuing impact of the pandemic means that the reduced levels of grant from the Conference Property Trustees will continue into 2022/23 and a significant deficit is budgeted for in 2022/23, which will reduce the level of contingency quite considerably. The Church Council will continue to monitor this and endeavour to take measures to maintain reserves at a healthy level.
**Signed: ___________________________________________ Revd Anthony Miles (Chair of Trustees)**
**----- Start of picture text -----**
Date: 19 March 2023
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12
||**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**|**METHODIST CENTRAL HALL WESTMINSTER- CHURCH ACCOUNTS**
**Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**||||
|---|---|---|---|---|---|---|---|---|
|||
**Notes**|
**Unrestricted**
**Fund**
**(General)**|
**Designated**
**Funds**|
**Restricted**
**Funds**|**2021/22**
**Totals**||**2020/21**
**Totals**|
||||**£**|**£**|**£**|**£**||**£**|
|**Income and Endowments From:**|||||||||
|**Donations and Legacies**|||||||||
|Offerings andTax recoverable||13|150,507|0|0|150,507||128,565|
|Donations||13|40,194|0|0|40,194||65,950|
|Anniversary Giving|||12,366|0|0|12,366||4,359|
|Grant (Trustees)||14|130,000|0|0|130,000||130,164|
|DonationsforUse of Rooms|||220|0|0|220||250|
|Visitors Services & Catering||15|45|0|0|45||0|
|Legacies|||319|0|0|319|||
|**Interest and Investment Income**||16|1,317|0|0|1,317||499|
|**Other**|||||||||
|Special Events||17|14,020|0|0|14,020||3,288|
|ChurchGroups||18|22|0|0|22||375|
|Covid-19Furlough|||0|0|0|0||33,340|
|DesignatedFunds (SeeNotesFundDetails)||12|0|2,187|0|2,187||490|
|Restricted Funds(See Notes Fund Details)|||0||38,042|38,042||48,097|
|**Total Income and Endowments**|||**349,010**|**2,187 **|**38,042**|**389,239**||**415,377**|
13
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS**
## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2022**
|**Expenditure**|**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2021/22**
**Totals**||**2020/21**
**Totals**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**
**£**|||
|Office &Ministry Staff||66,100|0|0|66,100||59,709|
|NetPaymentforCircuitExpenses||194,023|0|0|194,023||193,485|
|Office Supplies-StaffandEquipment|19|15,491|0|0|15,491||12,271|
|**Internal Organisations and Events**||||||||
|Sanctuary||1,634|
0|0|1,634||33|
|ChurchGroups|20|208|0|0|208||665|
|Special Events|21|36,726|0|0|36,726||1,885|
|**Other Expenditure**||||||||
|MusicAccount|22|55,924|0|0|55,924||32,035|
|Otherexpenditure|23|16,694|0|0|16,694||20,204|
|Advertising||5,672|0|0|5,672||4,959|
|Grants &Donations|24|12,284|0|0|12,284||7,790|
|Designated Funds(See Notes Fund Details)|12|0|49,012|0|49,012||1,426|
|Restricted Funds(See Notes Fund Details)||0|0|29,015|29,015||47,146|
|**Total Expenditure**||**404,756**|**49,012**|**29,015**|**482,783**||**381,608**|
|**Net Income / (Expenditure)**||**(55,746)**|**(46,825)**|**9,027 **|**(93,544)**||**33,769**|
|TransfersBetween RestrictedFunds and General Funds||(20,571)|20,571|0|0||0|
|NetIncome aftertransfers||(76,317)|(26,254)|9,027|(93,544)||33,769|
|**Total funds brought forward**||**62,186**|**258,813**
**73,929**||**394,928**||**361,159**|
|**Total funds carried forward**||**(14,131)**|**232,559**|**82,956**|**301,384**||**394,928**|
## **Money received and passed on to External Organisations (For information only)**
|**Balance brought forward from last year**
Correction to balance brought forward
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
**Balance carried forward**|**2021/22**
**£**|**2020/21**
**£**|
|---|---|---|
||2,636|2,324|
||(287)|0|
||8,407|4,447|
||(8,674)|(4,135)|
||**2,082**|**2,636**|
14
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2022**
||**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2021/22**
**Totals**|**2020/21**
**Totals**|
|---|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|30,490|0|1,184|31,674|48,152|
|Cashat bankandin hand|26|(7,075)|0|28,691|21,616|73,877|
|Central FinanceBoard deposit|27|0|232,559|53,161|285,720|328,607|
|**_Total current assets_**||**23,415**|**232,559**|**83,036**|**339,010**|**450,636**|
|Creditors (dueinunder 1year) & unusedfunds|28|(37,546)|0|(80)|(37,626)|(55,708)|
|**Net current assets**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|_Total assets less current liabilities_||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|**_Net assets_**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
|**Funds of the Church **|||||||
|UnrestrictedFund (General)||(14,131)||0|(14,131)|62,186|
|Other Funds (restricted & designated)||0|232,559|82,956|315,515|332,742|
|**_Total funds_**||**(14,131)**|**232,559**|**82,956**|**301,384 **|**394,928**|
I confirm that these accrual-based accounts for the year ended 31 August 2022 have been prepared from the records of the Church and that they include all funds under the control of the Church Council.
**Signed:______________________________________________ Ama Ackah-Yensu (Treasurer)**
**Date:** 19 March 2023
I confirm that the annual report and accounts for the year ended 31 August 2022 were presented to the Church Council at its meeting on 19 March 2023 and were approved.
**Signed: ______________________________________________ Revd Tony Miles (Chair of the Church Council)**
**Date:** 19 March 2023
15
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS**
## **Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**
||**Notes**|**Unrestricted**
**Fund (General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**||**2019/20**
**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**|
16
.
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS Statement of Financial Activities (SOFA) for the Year Ended 31 August 2021**
|**Expenditure**|**Notes**|**Unrestricted**
**Fund**
**(General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**||**2019/20**
**Totals**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**
**£**|||
|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
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**
**73,015**||**361,159**||**358,129**|
|**Total funds carried forward**||**62,186**|**258,813**|**73,929 **|**394,928**||**361,159**|
17
## **METHODIST CENTRAL HALL WESTMINSTER - CHURCH ACCOUNTS CHURCH BALANCE SHEET for the Year Ended 31 August 2021**
||**Notes**|**Unrestricted**
**Fund**
**(General)**|**Designated**
**Funds**|**Restricted**
**Funds**|**2020/21**
**Totals**|**2019/20**
**Totals**|
|---|---|---|---|---|---|---|
|**Current Assets**||**£**|**£**|**£**|**£**|**£**|
|Debtors and prepayments|25|48,152|0|0|48,152|56,552|
|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|60,881|
|Other Funds (restricted & designated)||0|258,813|73,929|332,742|300,277|
|**_Total funds_**||**62,186**|**258,813**|**73,929**|**394,928**|**361**,**159**|
18
## **METHODIST CENTRAL HALL Westminster Church**
## **Notes to the Financial Statements for the year ended 31 August 2022**
## **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 and receiving assurances from the Conference Property Trustees, 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 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.
19
## **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**|
**2022**
**Total**|
**2021**
**Total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Collections|124,091|38,042|**162,133**|**147,920**|
|Tax credits|26,155|0|**26,155**|**0**|
|Donations|42,141|0|**42,141**|**67,902**|
|**Total**|**192,387**|**38,042**|**230,429**|**215,822**|
||||||
|**5. Other trading**
**activities**|**Unrestricted**|**Restricted**|
**2022**
**Total**|
**2021**
**Total**|
||£|£|**£**|**£**|
|CD Project|500|0|**500**|**0**|
|**Total**|**500**|**0**|**500**|**0**|
||||||
|**6. Investment income**|**Unrestricted**|**Restricted**|
**2022**
**Total**|
**2021**
**Total**|
||£|£|**£**|**£**|
|Central Finance Board|1,278|0|**1,278**|**460**|
|Other|39|0|**39**|**39**|
|**Total**|**1,317**|**0**|**1,317**|**499**|
20
## **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 2022
|Number of trustees who were paid expenses
Total amount paid|**2021/22**
**2020/21**
5
5|
|---|---|
||**£**
**£**
6,815
2,157|
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
Other fees (for advice, accountancy services etc)
**Total **|**2021/22**
**£**
1,680
-
**1,680**|
**2020/21**
**£**
1,680
-|
|||**1,680**|
## **9. Paid Employees**
Staff costs (excluding stipends) during the year were as below: -
||**2021/22**|**2020/21**|
|---|---|---|
||**£**|**£**|
|Gross wages, salaries and benefits in kind|70,633|79,745|
|Employer's National Insurance|3,805|4,212|
|Pension costs|6,140|9,980|
|Total Staff Costs|80,578|93,937|
|Average number of full-time equivalent employees in the year were|3.9|3.9|
||||
## **10. Reserves Policy**
|**0. Reserves Policy**|||
|---|---|---|
||**2021/22**|**2020/21**|
||**£**|**£**|
|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.
21
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**
**of**
**transaction**|**Income**
**from related**
**party during**
**the year**|**Payments**
**to related**
**parties**
**during the**
**year**|**Loans to**
**related**
**party**
**during the**
**year**|**Amounts**
**owed by**
**related**
**party as**
**on 31 Aug**
**2022**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|Fund for Support of
Presbyters & Deacons|Gift made
by Church|0|200|
0|0|
|Fund for Property|Gift made
by Church|0|330|
0|0|
|London Mission Fund
Payment|Gift made
by Church|0|200|
0|0|
|||||||
|**Total**||**0**|**730**|**0**|**0**|
22
## **12. Details of Designated and Restricted Funds**
||||**2021/22**|||
|---|---|---|---|---|---|
|**CHURCH FUNDS**|**Balance**
**B/Fwd**
**01/09/21**|**Income**|**Expenditure**|**Transfer**
**Between**
**Funds**|**Balance**
**C'Fwd**
**31/08/22**|
|**FUNDS**|**£**|**£**|**£**|**£**||
|**General**- Designated||||||
|Sunday Catering|329|847|(1,264)|0|(88)|
|Tithe|40,229|0|(40,000)|20,571|20,800|
|TitheReserve|3,400|0|0|0|3,400|
|CD Project|13,967|500|0|0|14,467|
|AVA& Server Replacement|17,030|0|(6,908)|0|10,122|
|Church Space Refurbishment &
Maintenance|23,858|0|0|0|23,858|
|Fees to be Paid for Special Services|0|840|(840)|0|0|
|Digital Outreach and Engagement|12,000|0|0|0|12,000|
|Contingency|148,000|0|0|0|148,000|
|**TOTAL DESIGNATED**|**258,813**|**2,187 **|**(49,012)**|**20,571**|**232,559**|
|||||||
|**Restricted**||||||
|Monday Guild|362|0|0|0|362|
|Flower Fund|409|1,906|(2,260)|40|95|
|HymnSheetFund|2,308|528|0|40|2,876|
|SpecialOfferings to beDonated|267|6,385|(6,811)|159|0|
|Night Shelter|1,488|0|0|0|1,488|
|WelcomeBox Project|593|0|0|0|593|
|Christian Aid|0|655|(655)|0|0|
|WorldMission EasterOffering|0|1,208|(1,208)|0|0|
|Benevolent Fund|6,706|3,445|(5,089)|(269)|4,793|
|Music & WorshipLegacy|45,650|0|0|0|45,650|
|Organ Recital Fund|0|0|0|110|110|
|Friends of Westminster|100|50|0|0|150|
|Ghana Fellowship|2,010|1,636|(1,019)|(80)|2,547|
|Sierra Leone & Gambia Fellowship|0|105|(52)|0|53|
|Online Services|14,036|22,124|(11,921)|0|24,239|
|**Total Restricted Funds**|**73,929**|**38,042**|**(29,015)**|**0**|**82,956**|
|||||||
|**TOTAL RESTRICTED &**
**DESIGNATED FUNDS**|**332,742**|**40,229**|**(78,026)**|**20,571**|**315,515**|
|||||||
|**General Fund**|**62,186 **|**349,010**|**(404,756)**|**(20,571)**|**(14,131)**|
|||||||
|**TOTAL FUNDS**|**394,928 **|**389,239**|**(482,783)**|**0**|**301,384 **|
The balance of Designated and Restricted Funds has decreased by £17,207. There has been a net transfer from Church General Funds of £20,571 to the Tithe Fund for distribution to other charitable organisations nominated by church members.
23
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**INCOME**
**General Funds (Unrestricted)**
**_Note 13 - Offerings and tax_**
**_recoverable_**
Envelope Scheme
Banker's Orders
Loose Cash
Tax recovered
Charities Trust
Lunchtime Services
Donations
**_Note 14 - Trustees Grant_**
SVFP Grant
SVFP Rent
Church Grant General
**_Note 15 - Visitors Services_**
Visitor services - Donations
**_Note 16 - Interest & investment_**
**_income_**
Dividend Income
Deposit interest
**_Note 17 -Special Events_**
Daffodil Day
Christmas Lunch
Prayer and Healing Ministry including
Conference
The Gathering
Carol Service
Anniversary Dinner
Church Fun Fellowship Retreat
Bookstall Sales
Miscellaneous
**_Note 18 - Church Groups & Ministries_**
JC Live|**£**
55,746
38,935
26,326
26,155
1,947
1,398|**2021/22**
**£**
150,507
40,194
190,701
130,000
45
1,317
14,020
22|**£**
53,312
42,654
3,856
26,791
1,952
0|**2020/21**
**£**
|
|---|---|---|---|---|
||9,100
13,000
107,900||9,234
13,008
107,922|128,565
65,950|
|||||194,515|
|||||
|
||45||0|130,164|
||||||
||39
1,278||39
460|0|
||||||
||1,753
2,142
1,000
632
2,775
1,160
4,421
125
12||98
0
3,121
0
42
0
0
0
27|499|
|||||
|
||22||375|3,288|
||||||
|||||375|
24
|**EXPENDITURE**
**_Note 19 Office Supplies_**
Photocopying
General Stationery
Printing
Literature
Easter Offering / Gift envelopes
Postage
Computer supplies & software incl Digital
Outreach
Office Equipment & Supplies
**_Note 20 Church Groups_**
JC Live
YPF
**_Notes 21 -Special Projects & Events_**
Daffodil Day
Christmas lunch & party
Prayer and Healing Ministry including
Conference
Gathering
Fun and Fellowship Weekend
Carol Service
Anniversary Dinner
Cathedral Events
Good Friday in Victoria Street
**_Note 22 Music Account_**
Fees for Directors of Music / Musicians /
Choirs
Music Expenses|**£**
1,337
889
3,203
349
458
3,648
4,867
740|**2021/22**
**£**
15,491
208
36,726
55,924|**£**
2,247
897
1,459
2,157
0
976
4,535
0|**2020/21**
**£**
|
|---|---|---|---|---|
||152
56
5,372
3,917
3,529
3,243
7,648
7,506
2,268
2,948
295||465
0
250
0
1,385
250
0
0
0
0
0|12,271|
|||||
|
|||||465|
|||||
|
||55,149
775||32,035
0|1,885|
||||||
|||||32,035|
25
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**CHURCH- NOTES TO THE FINANCIAL**
**STATEMENTS**|||||
|---|---|---|---|---|
|**RESOURCES EXPENDED**
**_Note 23 - Other expenditure_**
Pulpit supply
Lay training
Website development & maintenance
In-house hospitality / Volunteers
Dinner
Hospitality & Restaurant Vouchers
Bank charges
Miscellaneous
Materials and Items for Services
Subscriptions
Independent Examiners Fees
**_Note 24 Grants & Donations_**
The Fund for the Support of Presbyters
and Deacons (previously Auxiliary
Fund) Payment
Property Fund
London Mission Fund
St Vincent's Family Project
The Gate Crisis Pregnancy Centre|**£**
1,849
163
1,479
168
600
625
7,718
2,055
357
1,680|**2021/22**
**£**
16,694
730
10,000
0
10,730|**£**
305
1,228
12,059
0
110
246
3,407
719
450
1,680|**2020/21**
**£**
|
||200
330
200||200
330
200|20,204|
|||||
|
|||||730
5,560
1,500|
|||||7,790|
26
## **CHURCH - NOTES TO THE FINANCIAL STATEMENTS**
|**BALANCE SHEET NOTES**
**_Note 25 - Debtors and Prepayments_**
**Debtors**
**Accrued Income**
Gift Aid for General Fund
Covid-19 Furlough
Owed by Circuit
**_Note 26 - Cash at Bank and in hand_**
**_General Fund - HSBC Current Account_**
General Fund - HSBC Current Account
General Fund Sanctuary Account
General Fund Petty Cash
Restricted Funds HSBC
**_Note 27 - Central Finance Board_**
Designated Funds
Restricted Funds
General Fund
**_Note 28 - Creditors (due in under 1 year)_**
**Accrued Expenses**
Independent Examiners Fees
Staff expenses / Musicians
Hospitality
Digital Outreach Salary & Expenses
Photocopying & Printing
Computer Supplies & Multi Media
Website Maintenance & Development
Advertising
Miscellaneous & items for Services
Owed to Circuit
Designated / Restricted Funds
Circuit Expenses
**Prepaid Expenses**
Staff Expenses & Salaries
Miscellaneous & items for Services
Hospitality
Circuit Expenses
Printing and Stationery
Designated / Restricted Funds|**£**
29,637
0
0|**2021/22**
**£**
29,637
(7,631)
309
247
28,691
21,616
285,720
285,720
37,626
2,037
39,663|**£**
29,536
13,737
2,687|**2020/21**
**£**
|
|---|---|---|---|---|
||232,559
53,161
0||258,813
75,844
(6,050)|45,960|
|||||73,321
309
247
0|
|||||73,877|
|||||
|
||1,680
5,113
0
788
1,953
751
164
5,472
119
21,506
80
0||1,680
9,368
70
1,269
1,998
180
116
0
200
38,619
1,915
293|328,607|
|||||328,607|
|||||
|
||0
179
41
0
633
1,184||1,961
13
0
218
0
0|55,708|
|||||
2,192|
||||||
|||||57,900|
27
## **Church Trustees as at 31 August 2022**
The following served as trustees during the year and/or were trustees at the date of signing the accounts.
Revd. Tony Miles Ollie McEwen Revd. Lansford Penn-Timity Joe Awotwi Deacon Alison McMillan Tony Ackah-Yensu Revd. Gordon Newton Alison Bryan Daniella Fetuga-Joensuu Judith Mitchell Helen Tudor Philippa Muir Wesley Gibbs Christina Asare Owusu Esther Buckman Charlotte Rankin Emmanuel Asante Sarita Lightfoot-Taylor Abdul Bah Esther Thomas Michael Davies Mark Williamson Regina Boye Jacob Baiden Denzil Cummings-John Kate Jones Comfort Golightly Seth Kofi Otoo Joseph Adjei Grace Sangmuah Shirley Bernisto Christina Fashola Grace Kermah Chika Unaka Sabrina Malcolm Aretha Solanke Ama Ackah-Yensu Charles Bushell Jocelyn Boafo MS Kim John Philips Omotayo Roberts Dinah Longdon Marko Joensuu
28
## 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 2022.
## **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
23 March 2023
29