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2020-08-31-accounts

Registered Charity Number 1150284

Reports & Financial Statements for the year ended 31 August 2020

Registered Charity Number 1150284

Contents

Trustees’ Annual Report Page 3
Statement of Financial Activities Page 15
Balance Sheet Page 16
Notes to the Financial Statements Page 17
Declarations and Scrutiny Page 26

Reports and Financial Statements for the year ended 31 August 2020

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Registered Charity Number 1150284

Trustees’ Annual Report

For the year ended 31 August 2020

1 Objectives and Activities

Wesley Ebenezer Methodist Church (“Wesley Ebenezer”, “the Church”) was formed in September 2010 as an amalgamation of Wesley Hall Methodist Church, Crookes, and Walkley Ebenezer Methodist Church. The two congregations continue to meet for worship in both Crookes and Walkley and provide a community-focussed missional Methodist presence as a multi-site church in these adjoining West Sheffield communities.

The Church is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church. Wesley Ebenezer registered with the Charity Commission for England and Wales on 27 December 2012 (number 1150284), having previously been an exempted charity.

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

Our threefold mission statement, which guides all that we seek to do as a church is:

The sections below describe how we have sought to act these out during the year and how we intend to continue, in God’s strength, to be a source of God’s blessing in Crookes and Walkley.

The Trustees confirm that they have considered the Charity Commission’s guidance on public benefit, including the specific guidance on charities for the advancement of religion. Specifically:

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2 Achievements and Performance

Worship & Discipleship

The fulcrum of our church remains Sunday morning worship, in both Crookes and Walkley; a fusion of contemporary and traditional worship styles, which we aim to keep relaxed yet structured. Sunday morning congregations have remained around 50 at Wesley Hall and 40 at Walkley, both with a balanced spread of ages.

We also lead a well-supported service at Mary Tozer House, a local sheltered housing complex.

Discipleship is actively nurtured beyond Sunday mornings, including through house groups and our active team of pastoral visitors, whose care extends to people on our community roll, in addition to church members.

In the main worship area at Wesley Hall we have a dedicated prayer space which is focused on the worshipping community and is used for individual prayer by all ages of the church. Downstairs in the entrance area, we have a second prayer space to be used by the wider community and our building users. In a room off the main worship space at Walkley Ebenezer we also have a dedicated prayer space. Each week we are finding prayer requests and obvious engagement with the spaces.

From September 2018, we have joined with other churches in the Sheffield Circuit to undertake a programme called Holy Habits.

Children, families and youth

We are privileged to have served a large number of families from the Crookes and Walkley areas for many years.

We have been pleased to see this ministry flourish since appointing our first Children and Families Worker, based in Crookes, in October 2012. We hold regular community fete-style Stay & Play mornings, film shows, holiday fun days, worship monthly on Saturdays as Messy Church and provide Sunday morning kids’ activities. We intend that these events and the relationships developed will provide not only safe and enjoyable spaces for families, but pathways into the church community and Christian faith for those who wish to travel them. Our parents and toddlers group is an approved Sheffield University volunteering project and has continued to attract student volunteers. Our children and families worker, Jacque Ryan, went on maternity leave in March 2020 and we were very pleased to welcome Claire Eaton back to cover this period (she previous held the post from 2015 – 2017). However, following the lockdown due to the Coronavirus pandemic, Claire was put on furlough from April to August 2020. Our work with children and families is made up almost entirely through running groups and events in our buildings, which was not possible while the country was in lockdown.

The fruitfulness our children and families ministry led us to explore opportunities to work with young people and in October 2015 we created a Pre-teen and Youth Development Worker role to lead this ministry. A range of new events were trialled with our after-school Drop Inn and Retrogaming Café showing particularly promising early signs. Since September 2016, both have now become well established with the Drop Inn regularly welcoming over 50 young people each week for an after-school hot chocolate or ice cream (depending on the weather) and the Retrogaming Café seeing over 100 people of all ages coming to enjoy older gaming consoles, coffee and a tuck shop. Another growing initiative is a Crookes Holiday Club for children and young people, run jointly by Wesley Hall and St Timothy’s, a local Anglican church.

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Registered Charity Number 1150284

Sean Briscoe took over this role in September 2019 and has seen growth in the Drop Inn to over 70 young people each week. In November 2019, Sean took a group of young people to join in the national Methodist youth conference, 3Generate, in Southport. It was a time of engaging with social justice, worship, prayer and fun. He has also worked hard to restart a Christian focused youth group which had met twice before lockdown in March. As with our children and families work, our youth work is made up almost entirely through running groups and events in our buildings, which was not possible while the country was in lockdown. Because of this, Sean was put on furlough from April to August 2020.

Buildings & Community Focus

In Wesley Hall we are blessed with a large building, in a prominent location in Crookes which is well used by the local community, with over 800 people using the building each week throughout the year. Walkley Ebenezer is a smaller building, but has also been extensively used by community groups throughout the year.

We believe a significant part of our mission is to walk alongside users of our buildings and offer a journey into a Christ-centred community and on into discipleship. Regular activities hosted in our buildings included:

Church run events and groups : Bible studies; fortnightly craft group; free/ low-cost musical and other community entertainment, such as community Ceilidhs.

To address isolation and loneliness amongst elderly people, we run a weekly lunch club at Wesley Hall Crookes, attended by up to 40 people and providing a good quality lunch for a minimal charge. This provision is dovetailed with work done by other local churches, generating a range of activities throughout the week for this age group. We are grateful for continued funding from Sheffield City Council and our Lunch Club is also an approved Sheffield University volunteering project, supplementing church and community volunteers.

In September Walkley Ebenezer ran two Heritage Open Days. The first day had a large exhibition about the history of the church and archives from church groups past and present. This was followed by a heritage Sunday service led by our Minister, Rev. Sally Coleman.

We hosted a Dementia Friends awareness session at Walkley Ebenezer in October. This was open to anyone in the congregation and the Walkley Community, and was led by a Walkley-based volunteer for the Alzheimer’s Society.

Christmas Fairs were held at both sites in November and were both very well attended, with good feedback from stallholders and those who came along on the day.

A Table Top sale was held at Walkley Ebenezer in February. The sale was specifically organised to start raising funds for a replacement boiler for the site, after a breakdown over the Christmas period called its reliability into question.

Walkley Ebenezer Amateur Dramatic Society (WEADS) again put on a week of performances in February, this year’s production being Dick Whittington & the Caribbean Pirates. We also held a special Sunday service to celebrate the contribution of WEADS in the life of the church and the wider Walkley community.

Other Christian groups : Sheffield Korean Church meets at Wesley Hall each week for worship, fellowship and young people’s groups. Community Bible Study International draws together Christians from all denominations for weekly in-depth Bible study.

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Many community groups including Fun Drum, Taekwondo, a local Community Hub, the Friday Folk Lunch Club, Silver Spectrum Wind Band, Walkley Forum, Slimming World, a dance group, Boys’ Brigade, Girlguiding, Pilates, Yoga and Zumba.

Ecumenical & Multisite

Whilst our focus remains the two neighbourhoods we serve, we have continued to strengthen links between our two congregations during the year through quarterly joint services, an away weekend, Bible studies and fellowship events. We aim for each site to benefit from the experience and skills of the other.

Many 2[nd] / 3[rd] year Sheffield University students live in Crookes and Walkley, and we provide a venue for students looking for a community-focussed, rather than student-centric, church. We co-ordinate our offering to students through the dedicated Methodist Student Chaplain, with our sister church, The Beacon at Broomhill, acting as the hub for student outreach.

Where possible we seek to work together with other local churches, for example the Crookes Holiday Club and collecting for our local Trussell Trust Foodbank.

2.1 Coronavirus (COVID-19) Pandemic

All of the above came to an abrupt halt in March when the coronavirus pandemic resulted in a national lockdown. This meant that both of our buildings were closed so there were no community groups using our space, no children families or youth work taking place and no worship services.

Clearly, this has had a financial impact on the charity.

Members of the congregation who regularly give to support our work via standing order continued to do so. Those who usually give via cash or cheque during our Sunday services found other ways to give, mostly through bank transfer. Also, the rear part of Wesley Hall is used by a number of local businesses and these businesses were able to access Government grants. This means that they were able to continue to pay their licence fee for using the space. All of this means that although our income reduced, it did not reduce to zero and we did still have some money coming in.

There has been no Government scheme specifically to support places of worship or community centres. However, we have been able to put both our children and families worker and our youth worker on furlough, with the cost of their salary being met by through the Government Coronavirus Job Retention Scheme and by a further grant to cover the full value of employment expenses by the Sheffield Circuit. Since the majority of our children, families and youth work involves planning and running events that take place at Wesley Hall, they were not been able to continue this while the building is closed.

Even with the continued generous support of our regular donors and the Government Coronavirus Job Retention Scheme, we have still lost income from the numerous community groups that usually meet in both of our buildings, but were not able to do so over lockdown. We are therefore very grateful to the Sheffield Circuit for their grant scheme to help Methodist churches in Sheffield who need support following loss of income due to the pandemic. We submitted a successful application for a grant of £30,000 which has put us in a strong position to reopen our buildings when it is safe to do so.

Following the appropriate risk assessments and subsequent changes to the building, Wesley Hall did reopen in the middle of August for our two largest user groups, Slimming World and Taekwondo. This has gone well with group leaders and users following the new procedures put in place to keep everyone who uses our buildings safe. We look forward to welcome more users back from September.

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With no worship services taking place in our buildings, we had to look for alternative ways to keep in touch with our congregations and to service their spiritual needs. We used our weekly notice sheet (which was already distributed via email) to keep in touch with the congregations, making sure that everyone was either receiving the newsletter via email, or getting a printed copy through their door. Each week we offered a number of at home worship ideas with ready to use services to read through from Twelve Baskets (the Vine at Home) and from the Methodist Church. We also provided links to a number of live streamed services from Methodist churches in Sheffield and around the country. We also began to hold our own services via Zoom which helped to restored the sense of togetherness and shared experience that we had been missing.

In order to remain socially connected, weekly charity quizzes were organised, raising money for Snowdrop and Mercy Ships, with open invitations sent to the congregation. Everyone who took part enjoyed their time together, with some being more competitive than others!

Fellowship Groups have continued to provide mutual support by being in close contact via phone and WhatsApp. One group has also been having weekly bible study and prayer meetings via Zoom, although not everyone has been able to engage with this method of meeting. This means that we have been a smaller group and some weeks, due to the changed dynamics, it is more difficult to lead a group. It has been good to meet in this way as it helps to some extent to still feel connected with one another, and allows fellowship groups to continue to provide a way of encouraging each other in and developing our faith. This has been especially important during a time when we have not met in person as a congregation. However, the dynamics of Zoom often does not help to facilitate members contributing to discussions or sharing as easily as they would in person.

A reflection from our Minister, Rev. Sally Coleman:

Looking back to September 2019, when all plans for the two sites of Wesley Ebenezer were looking promising, after a difficult time the lettings were looking healthy, and despite the loss of some of the Slimming World groups at Wesley Hall during that year we were feeling positive. Church activities were planned and a calendar for the year ahead was set, with activities for all age groups.

None of us could have foreseen the impact of the COVID-19 pandemic, the buildings were closed for worship and for outside user groups with a resulting loss of income. The church however remained active, people were in touch with one another, online prayer groups were arranged, pastoral letters kept us in touch, and worship sheets were shared. As time went on Zoom Services have been explored and various groups met virtually.

With restrictions eased extensive risk assessments were put into place resulting in the return of some user groups and church activities have slowly begun to be started. In recognition that the pandemic could not have been planned for or prepared for in any way Sheffield Methodist Circuit offered grants for churches who could show their need for support in line with the Methodist Church Our Calling document. Wesley Ebenezer Methodist Church applied for a grant of £30,000 which was approved by the Circuit Meeting in September 2020.

As time moves ahead, we are aware that we will have to continue to explore new ways of being church, the commitment of the members to one another and the communities they serve has been commendable in such a difficult time.

A reflection from a local preacher, Sue Stanworth, from our Walkley Ebenezer congregation:

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Registered Charity Number 1150284

Suddenly, our churches were closed, our schools were closed and we were needed to care for our two young grandchildren 4 days per week while our daughter worked at the hospital. John and I moved into her flat and lived there with them until just before school resumed in September. We loved being live-in grandparents, keeping house for our daughter, reading with the girls, playing and baking and running after them on their bikes and scooters! But we couldn’t gather together as friends or family and I really missed gathering together to worship as a church family.

We’re back at our own flat now that they’ve gone back to school, but things are not back to normal. We still can’t worship together as we used to, sitting close together, singing hymns and sacred songs, taking up the collection, hearing the Bible read from the lectern, responding to the preacher’s words, praying together, taking part in Holy Communion.......all those things that I certainly took entirely for granted. And the cup of tea or coffee afterwards, with home-made biscuits and lots of chatter!

I have really missed the discipline of daily prayer and preparation for services. Somehow, it was hard to find time to myself. Our weekly church newsletter with Rev. Sally’s pastoral letters have been a real lifeline for me spiritually. I’ve also been attending the Zoom services from Wesley’s Chapel in London on a Sunday morning and also some Zoom services from the circuit and our own church. It’s weirdly not the same as physically being together in worship, but it’s the closest thing! At least you can sing along with the recorded music!

I’ve also been glad of the Walkley Ebenezer Zoom prayer meetings on a Wednesday night. We always end by saying the Lord’s Prayer together, very slowly, which is wonderfully chaotic on Zoom, but sometimes the spiritual highlight of my week!

I do give thanks for the love and support of our pastoral visitors, who have really kept in touch with us. We have laughed and cried together! It is great to know that when we are not able to pray for ourselves, so many others are on their knees praying for us.

2.2 Looking Forward

We have been greatly encouraged by the seeds of growth we have seen during the year. Our vision for the coming year is that we

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3 Financial Review

General Fund

The general fund recorded income of £126,759 (2018/19: £134,645) and expenditure of £122,562 (2018/19: £132,368) during the year, resulting in a surplus for the year of £4,198 (2018/19: surplus of £2,276).

Offerings and tax recovered remained largely unchanged at £35,735 (2018/19: £35,305). This giving is on top of contributions made by our congregation during this and previous years to specific projects, including our children, families and youth work.

Lettings income reduced to £54,412 (2018/19: £77,782). The number of users at both building remained largely unchanged, but income was lower due the closure of both buildings during lockdown.

Other income of £3,215 (2018/19 £16,462) represents:

The reduction in other income is due to the removal of all groups from Internal Organisations. All income from these groups had previously been recorded here.

Costs incurred included:

Designated Funds

The Trustee’s agreed to reclassify the Retrogaming Café Fund as a designated rather than a restricted fund. The money in this fund came from an insurance payout last year which had no restrictions, so the Trustee’s felt it was more appropriate to record this in a designated fund. The balance of the Retrogaming Café Fund remained unchanged leaving £1,182 at 31 August 2020. There was no movement in or out of the fund.

The Trustee’s agreed to move Wesley Hall Toddler Group from a restricted fund under Internal Organisations, to a separate new designated fund, the Wesley Hall Toddler Group Fund. There are no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. The net income from groups was £1,155, £437 was spent on new equipment and storage solutions and a donation of £1,500 was made to the church, in lieu of rent, to go towards heating, lighting and maintenance of our Wesley Hall site (from which the toddler group operates) for the year 2018/19. The Wesley Hall Toddler Group also made a further donation of £750 to the church, in lieu of rent, for the year 2019/20. This has been recorded as a transfer between funds and leaves a fund balance of £370 at 31 August 2020.

The Trustee’s agreed to move Walkley Ebenezer First Steps from a restricted fund under Internal Organisations, to a separate new designated fund, the Walkley Ebenezer Toddler Group Fund. There are

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no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. The net income from groups was £37 and there was no expenditure. The balance of the Walkley Ebenezer Toddler Group Fund was £343 at 31 August 2020.

The Trustee’s agreed to move Walkley Ebenezer Spirit Seekers from a restricted fund under Internal Organisations, to a separate new designated fund, the Spirit Seekers Fund. There are no restrictions on the use of these funds, so the Trustee’s felt it was more appropriate to record this in a designated fund. . There was a donation of £5 in and expenditure of £52 which was spent on resources for the Sunday morning children’s group which the fund exists to support. The balance of the Spirit Seekers Fund was £438 at 31 August 2020.

Children, Families & Youth Fund

We have employed a Christian Children and Families worker since October 2012, to grow and support this work at Wesley Hall. This post was funded for an initial three years by a combination of pledged donations from the congregation and external grants. Following a review of the work we were undertaking and the needs of the church and community, it was decided to seek to continue this role for a further three years as well as creating a new post for a Pre-teen and Youth Development worker. At the end of this second three-year period we again reviewed the work and decided to change the emphasis of the Children and Families Worker, renaming the role Families & Community Co-Ordinator. This role continues to run the majority of the existing groups and activities, but also turns our focus out towards the local community. We have secured grants and congregational pledges to fund both roles for a further three years, and are now at the end of the first year of this period.

The Children, Families & Youth Fund, is in place to cover the income and expenditure for the post of Families and Community Co-Ordinator and for the post of Pre-teen and Youth Worker. At 31 August 2020, £14,179 has been carried forward to support salary and other costs for both workers.

Employment costs for this year (salary, NI and pension) were in line with budget at £23,900. Both of the workers employed through this fund (children and families worker and youth worker) were furloughed between April and August 2020, following the closure of our building during lockdown and they continued to received full pay throughout this period. We received a grant of £5,900 from the Government furlough scheme and we also received a further £1,650 from the Sheffield Circuit, who topped up the furlough scheme grant to cover the full value of employment expenses for the period.

Other Restricted Funds

The balance of the Walkley Site Fund reduced by £470 over the year leaving a balance of £6,399 at 31 August 2020. There movement in the fund was due to £1,139 being spent on repairs to the boiler at our Walkley Ebenezer site and £629 being receiving in donations to put towards the cost of replacing the boiler in the near future. Money in this fund will be used for projects relating solely to our Walkley Ebenezer site.

The balance of the Wesley Hall Site Fund increased by £1,425 following a number of donations to put towards to cost of resurfacing the car park at our Wesley Hall site leaving a balance of £2,675 at 31 August 2020. £125 from a legacy received last year was spent on flowers, in accordance with the wishes of the donor. Money in this fund will be used for projects relating solely to our Wesley Hall site.

The balance of the Community Garden Fund remained unchanged leaving a balance of £57 at 31 August 2020. There was no movement in or out of the fund.

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Registered Charity Number 1150284

3.1 Reserves Policy

As a church we aim to hold in unrestricted reserves sufficient funds to cover our general expenditure for between 3 months and 6 months. For the year ended 31 August 2020 this is between £30,625 and £61,250.

At 31 August 2020 our unrestricted reserves amounted to £35,858.

Should our reserves fall below this level then the Trustees will form a strategy to raise the required funds. Should they rise above this level the Trustees will agree ways in which the funds can be distributed within our mission and calling.

Other reserves are held for specific purposes and are managed accordingly.

4 Trustees’ Responsibility

For each financial year ending on 31 August the Trustees are required to prepare financial statements that give a true and fair view of the Church’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees must:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the Church and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Church’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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

5 Structure, Governance & 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).

Wesley Ebenezer registered with the Charity Commission for England and Wales on 27 December 2012 (number 1150284), having previously been an exempted charity.

Oversight of the mission and governance of the Church is carried out primarily by the Church Council, who are the legal Trustees of the Church. The Church Council met four times during the year to carry out the business required of it by Methodist Church Standing Orders, and to oversee the work of the Church.

Day to day leadership and administration is exercised by the minister, Rev Sally Coleman, stewards and leadership teams appointed for each site. Additional teams and committees are appointed to carry out specific work, including pastoral committees and management teams for each of our employed staff.

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Congregational meetings are held throughout the year and an Annual Church Meeting is convened for each site to review the work of the Church and elect Trustees and other officers as required by Methodist Church standing orders.

5.1 Related Parties

The Church is part of the Sheffield Circuit which is part of the Sheffield District and is also accountable to the Methodist Conference.

5.2 Safeguarding

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

Methodist Connexional practice outlines commitment to the following principles:

The Church commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches.

The Church commits itself to 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.

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6 Reference and Administrative Details

6.1 Name of the Charity

Wesley Ebenezer Methodist Church

6.2 Charity registration number

1150284, registered in England and Wales

6.3 Principal Office

Wesley Hall Crookes Sheffield S10 1UD

6.4 Trustees

The members of the Church Council, who are the Trustees of the Church, serving throughout the year and up to the date of this report were:

Rev Sally Coleman (Chair) Mr Philip Jones Rev Timothy Crome [to 31/08/20] Miss Andrea Killingsworth Rev James Morley Mrs Freda Leesley Mrs Avril Clark Mr Brian Morris Mr Michael Cooper Mrs Judith Morris Ms Louise Etherington Mrs Sue Stanworth Mr Alan Glossop Mrs Lorraine Smith Mr Andrew Gray Mr Matthew Smith Mrs Carole Gray Mrs Merab Vaghefi [to 31/08/20] Ms Kate Ibbeson Mrs Dorothy White Mr Matthew Irons Mrs Margaret Worfolk

6.5 Membership

At 31 August 2020, the church had 95 members; 59 based at Wesley Hall and 36 at Walkley Ebenezer (31 August 2019: 95).

6.6 Bankers

HSBC plc Central Finance Board of the Methodist Church 251 Fulwood Road 9 Bonhill Street Sheffield, S10 3BE London, EC2A 4PE

The Co-operative Bank PO Box 150 Skelmersdale, WN8 6GG

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6.7 Custodian Trustees

Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ

6.8 Independent examiner

Independent Examiners Ltd Sovereign Centre Poplars Yapton Lane Walberton West Sussex BN18 0AS

6.9 Approvals

The Trustees’ Report and the Financial Statements for the year ending 31 August 2020 were approved by the Church Council on 8[th] October 2020.

Signed on behalf of the Church Council, as authorised:

Mrs. Judith Morris Trustee

Mrs. Sue Stanworth Secretary

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Registered Charity Number 1150284

Statement of Financial Activities

For the year ended 31 August 2020

Unrestricted Designated Restricted
Note Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Income & endowments
Donations & legacies 3 36,033 - 10,607 46,640 44,862
Charitable activities 4 87,389 1,193 20,689 109,271 100,325
Other trading activities - - - - -
Investment 5 123 5 40 167 171
Other income 6 3,215 - 486 3,701 27,550
Total 126,759 1,197 31,822 159,778 172,908
Expenditure on charitable activities
Circuit Assessment 40,000 - - 40,000 40,000
Grants and donations 1,800 - - 1,800 1,711
Maintenance on church 11,995 - 1,139 13,134 10,795
Insurance, utilities etc. 23,505 - - 23,505 23,785
Depreciation charge 7 - - - - -
Other expenditure 8 24,232 1,990 4,126 30,347 42,249
Salaries, NIC & pension costs 9 21,030 - 22,859 43,889 41,281
Internal organisations 10 - - 7,233 7,233 9,962
Total 122,562 1,990 35,356 159,907 169,783
Net income/(expenditure) 4,198 (792) (3,534) (129) 3,125
Transfers between funds 750 3,126 (3,876) - -
Net movement in funds 4,948 2,333 (7,410) (129) 3,125
Reconciliation of funds:
Total funds brought forward 30,910 - 30,720 61,630
Total funds carried forward 35,858 2,333 23,310 61,501

Reports and Financial Statements for the year ended 31 August 2020

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Balance Sheet

As at 31 August 2020

Unrestricted Designated Restricted
Note Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Fixed Assets
Tangible fixed assets 7 - - - - -
Total Fixed Assets - - - - -
Current Assets
Debtors 11 32,261 - 1,037 33,298 13,300
Prepayments 11 10,520 - 146 10,666 12,800
CFB accounts (20,530) 2,333 26,127 7,930 29,422
Current accounts 15,901 - - 15,901 10,147
Cash in hand 221 - - 221 175
Internal organisations 10 - - - - 10,023
Total Current Assets 38,372 2,333 27,310 68,016 75,867
Creditors 12 2,515 - 4,000 6,515 14,238
Net Current Assets 35,858 2,333 23,310 61,501 61,630
Net Assets 35,858 2,333 23,310 61,501 61,630
Represented by
General fund 35,858 - - 35,858 30,910
Retrogaming café fund 13 - 1,182 - 1,182 1,182
WH toddler group fund 13 - 370 - 370 -
WE toddler group fund 13 - 343 - 343 -
Spirit seekers fund 13 - 438 - 438 -
Children, families & youth fund 14 - - 14,179 14,179 11,436
Walkley site fund 14 - - 6,399 6,399 6,869
Wesley Hall site fund 14 - - 2,675 2,675 1,250
Community garden fund 14 - - 57 57 57
Internal organisations 10 & 14 - - - - 9,926
Net Assets 35,858 2,333 23,310 61,501 61,630

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Notes to the Financial Statements

As at 31 August 2020

1. Accounting framework and accounting policies

1.1 Accounting framework

The financial statements have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard FRS 102

1.2 Public benefit entity

Wesley Ebenezer Methodist Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.

1.3 Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church’s financial position and activities.

1.4 Content

The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound.

1.5 Going concern

Based on the monetary assets and human resources available at the date of approval of these accounts, the Trustees believe that the Church is a going concern.

1.6 Income recognition

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

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.

1.7 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.

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1.8 Tangible fixed assets

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. Fixtures and fittings are depreciated over 5 years and freehold buildings over 50 years. Freehold land is not depreciated.

No carrying value has been included in these accounts in respect of the Church’s buildings in Crookes and Walkley on the basis that both buildings were constructed over 100 years ago and so the historic cost of land is considered immaterial and the costs of constructing the buildings are fully depreciated.

The buildings are insured for £8,529,717.

1.9 Receivables and Payables; Bank and Cash

Debtors are stated at the amounts owed to the Church or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or amount advanced to the Church. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values.

2. Payments to Trustees

Total 2020 Total 2019

No. No.
Number of Trusteespaid expenses 0 0
£ £
Total amountpaid 0 0
Number of Trustees who received remuneration from the charity for No. No.
employment other than their role as a Trustee 1 1
£ £
Gross salary 18,535 17,832

3. Donations and legacies

Donations and legacies
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Offering 28,982 - 7,145 36,164 35,278
Tax recovered (Gift Aid) 6,776 - 1,942 8,658 8,958
Donations 275 - 1,520 1,818 375
Legacies - - - - 250
Total 36,033 - 10,607 46,640 44,862

Reports and Financial Statements for the year ended 31 August 2020

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4. Charitable activities

Charitable activities
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Room hire & lettings 54,412 - - 54,412 77,782
Collections for other charities 903 - - 903 900
Income from events 125 1,193 1,135 2,452 4,439
Fundraising 1,949 - - 1,949 2,972
Grants received 30,000 - 19,555 49,555 14,232
Total 87,389 1,193 20,689 109,271 100,325

Grants for General Fund

We are very grateful to the Sheffield Circuit for their COVID-19 support grant of £30,000. Their generous support puts us in a strong position to rebuild our room hire income as groups begin return to both buildings.

Grants for Children, Families & Youth Fund

We are very grateful to the Sheffield District (£4,000), Sheffield Circuit (£5,000) and Methodist Youth Activities (£3,000) for their generous support of our work with children, families and young people.

Both our children & families and our youth worker were furloughed from April to August so we received a grant of £5,900 from the Government furlough scheme. We also received a further £1,650 from the Sheffield Circuit, who topped up the furlough scheme grant to cover the full value of employment expenses for the period.

5. Investment Income

Investment Income
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Central Finance Board 123 5 40 167 171
Total 123 5 40 167 171

6. Other income

Other income
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Insurance claims - - - - 11,032
Internal organisations income - - - - 10,989
Other income 3,215 - 486 3,701 5,529
Total 3,215 - 486 3,701 27,550

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7. Tangible fixed assets

Tangible fixed assets
Unrestricted Designated Restricted
Funds Funds Funds Total
Cost £ £ £ £
At 1 September 2019 1,384 - 5,412 6,796
At 31 August 2020 1,384 - 5,412 6,796
Depreciation
At 1 September 2019 1,384 - 5,412 6,796
Depreciation charge foryear - - - -
At 31 August 2020 1,384 5,412 6,796
Net book value
31 August 2019 - - - -
31 August 2020 - - - -

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31 August 2020: £465 31 August 2019: £465

8. Other expenditure

Other expenditure
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Cleaning costs 13,281 - - 13,281 13,918
Independent Examiner’s fees 942 - - 942 708
Worship 1,272 - - 1,272 1,328
Event costs 135 437 1,778 2,350 3,558
Fundraising costs 105 - - 105 261
Insurance claims - - - - 6,172
Equipment 375 - - 375 1,326
Other expenditure 8,121 1,552 2,348 12,021 14,979
Total 24,232 1,990 4,126 30,347 42,249

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9. Salaries and associated costs

No employees received employee benefits that totalled more than £60,000. There is no accrual for holiday pay as it is immaterial; the holiday year ends on 31 August. All staff are paid at or above the living wage.

Gross salaries paid to three (2017/18: three) part time employees were as follows:

Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
£ £ £ £ £
Gross salary 18,535 - 21,248 39,783 36,883
Employer’s NI contributions 1,383 - 874 2,257 2,257
Employer’s pension contributions 1,112 - 737 1,849 2,141
Total 21,030 - 22,859 43,889 41,281
Total weekly contractual hours for three staff 64 65

Staff are paid through the PAYE system.

10. Internal organisations

Internal organisations
Brought Incoming Resources Carried
Forward Resources Expended Transfers Forward
£ £ £ £ £
Wesley Hall Toddler Group 1,901 - - (1,901) -
Walkley Ebenezer First Steps 306 - - (306) -
Walkley Ebenezer Spirit Seekers 486 - - (486) -
Walkley Ebenezer WEADS 2,343 - 2,343 - -
Wesley Hall Lunch Club 4,890 - 4,890 - -
Total 9,926 - 7,233 (2,694) -

Wesley Hall Toddler Group

The Trustee’s agreed to move Wesley Hall Toddler Group from a restricted fund under Internal Organisations, to a separate new designated fund, the Wesley Hall (WH) Toddler Group Fund. There are no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an outgoing transfer of £1,901 (the closing balance brought forward from 2018/19).

Walkley Ebenezer First Steps

The Trustee’s agreed to move Walkley Ebenezer First Steps from a restricted fund under Internal Organisations, to a separate new designated fund, the Walkley Ebenezer (WE) Toddler Group Fund. There are no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an outgoing transfer of £306 (the closing balance brought forward from 2018/19).

Walkley Ebenezer Spirit Seekers

The Trustee’s agreed to move Walkley Ebenezer Spirit Seekers from a restricted fund under Internal Organisations, to a separate new designated fund, the Spirit Seekers Fund. There are no restrictions on the use of these funds, so the Trustee’s felt it was more appropriate to record this in a designated

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fund. This is show as an outgoing transfer of £486 (the closing balance brought forward from 2018/19).

Walkley Ebenezer WEADS

The Trustee’s agreed to move Walkley Ebenezer WEADS out of the Wesley Ebenezer Methodist Church Accounts. Although continuing to retain strong links with the church, WEADS have run their own separate accounts for a number of years and the Trustee’s felt that there is no advantage to recording their income and expenditure here in addition to this. The full balance of Walkley Ebenezer WEADS (£2,343) has now been transferred to them.

Wesley Hall Lunch club

The Trustee’s agreed to move Wesley Hall Lunch Club out of the Wesley Ebenezer Methodist Church Accounts. Although continuing to retain strong links with the church, the Lunch Club have run their own separate accounts for a number of years and the Trustee’s felt that there is no advantage to recording their income and expenditure here in addition to this. The full balance of Wesley Hall Lunch Club (£4,890) has now been transferred to them.

All of the above means that the Internal Organisations fund has a zero balance and will now be closed.

11. Debtors and prepayments

All sums shown as Debtors at 31 August 2020 were received during the following year. Debtors were made up as follows:

were made up as follows:
Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
Debtors £ £ £ £ £
Trade debtors 30,689 - - 30,689 10,508
Gift Aid not yet claimed 1,573 - 1,037 2,609 2,792
Total 32,261 - 1,037 32,298 13,300
Prepayments £ £ £ £
Circuit assessment paid in advance
9,500		 - - 9,500 10,000
Other payments in advance 1,020 - 146 1,166 2,800
Total 10,520 - 146 10,666 12,800

12. Creditors and accrued expenses

Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
Creditors £ £ £ £ £
Trade creditors 1,261 - 4,000 5,261 13,488
Independent Examiner’s fees 750 - -
750		 708
MBNA Credit Card 504 - - 504 41
Total 2,515 - 4,000 6,515 14,238

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Grant paid in advance

A grant of £4,000 from the Sheffield Methodist Circuit for our work with children, families and young people next year (2020/21) was paid this year (2019/20). This has been recorded under Trade creditors.

13. Designated funds

Designated funds
Brought Incoming Resources Carried
Forward Resources Expended Transfers Forward
£ £ £ £ £
Retrogaming Café fund - - - 1,182 1,182
WH Toddler Group fund - 1,155 1,937 1,151 370
WE Toddler Group fund - 37 - 306 343
Spirit Seekers fund - 5 52 486 438
Total - 1,197 1,990 3,126 2,333

Retrogaming café fund

The Trustee’s agreed to reclassify the Retrogaming café fund as a designated rather than a restricted fund. The money in this fund came from an insurance payout last year which had no restrictions, so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an incoming transfer of £1,182 (the closing balance brought forward from 2018/19).

WH Toddler Group fund

The Trustee’s agreed to move Wesley Hall Toddler Group from a restricted fund under Internal Organisations, to a separate new designated fund, the WH Toddler Group Fund. There are no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an incoming transfer of £1,901 (the closing balance from 2018/19).

We are very grateful to the WH Toddler group for their donation of £750. This was towards heating, lighting and maintenance of our Wesley Hall site from which the toddler group operates. This is shown as an outgoing transfer of £750, resulting in a net transfer in of £1,151.

WE Toddler Group fund

The Trustee’s agreed to move Walkley Ebenezer First Steps from a restricted fund under Internal Organisations, to a separate new designated fund, the WE Toddler Group Fund. There are no restrictions on the use of these funds (since they are made up of income from the group), so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an incoming transfer of £306 (the closing balance from 2018/19).

Spirit Seekers fund

The Trustee’s agreed to move Walkley Ebenezer Spirit Seekers from a restricted fund under Internal Organisations, to a separate new designated fund, the Spirit Seekers Fund. There are no restrictions on the use of these funds, so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an incoming transfer of £486 (the closing balance from 2018/19).

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14. Restricted funds

Restricted funds
Brought Incoming Resources Carried
Forward Resources Expended Transfers Forward
£ £ £ £ £
Children, families & youth fund 11,436 29,603 26,860 - 14,179
Walkley Ebenezer site fund 6,869 669 1,139 - 6,399
Wesley Hall site fund 1,250 1,550 125 - 2,675
Community garden fund 57 - - - 57
Retrogaming café fund 1,182 - - (1,182) -
Internal organisations 9,926 - 7,233 (2,964) -
Total 30,720 31,822 35,357 (3,876) 23,310

Retrogaming café fund

The Trustee’s agreed to reclassify the Retrogaming café fund as a designated rather than a restricted fund. The money in this fund came from an insurance payout last year which had no restrictions, so the Trustee’s felt it was more appropriate to record this in a designated fund. This is show as an outgoing transfer of £1,182 (the closing balance brought forward from 2018/19).

Internal Organisations

As detailed in note 10, all of the Internal Organisations funds have been redistributed leaving the fund with a zero balance so it will now be closed.

15. Volunteer contributions

Wesley Ebenezer Methodist Church is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. We are grateful to all of them for their help and commitment.

16. Capital commitments and contingent liabilities

There were no capital commitments or contingent liabilities at 31 August 2020 (31 August 2019: nil).

17. Cash at bank and in hand

Unrestricted Designated Restricted
Funds Funds Funds Total 2020 Total 2019
Creditors £ £ £ £ £
Cash at bank and in hand (4,409) 2,333 26,127 24,052 49,767
Total (4,409) 2,333 26,127 24,052 49,767

18. Risk assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate significant risks.

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19. Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

19. Public benefit

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2018 have been prepared from the records of the Church and that they include all funds under the control of Wesley Ebenezer Methodist Church.

Signed Date

Name Matt Irons (Treasurer) Address Wesley Hall, Crookes, Sheffield, S10 1UD

Presentation to the Church Council

I confirm that the annual report and accounts for the year ended 31 August 2019 were presented to Wesley Ebenezer Methodist Church Council at its meeting on 24 October 2019.

Signed Date

Name Judith Morris (Trustee)

Independent Examiner’s Report to the Trustees of the Church, named above

The Church’s Trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2019 present a true and fair view of the Church’s income and expenditure for the year and of its assets and liabilities at the balance sheet date. The Trustees consider that an audit is not necessary for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a true and fair view. My report is limited to those matters set out in the statement below.

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Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

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

Signed

Date

Name Kim Gomes Address Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

Telephone 01243 555611

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