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2021-08-31-accounts

Registered Charity Number 1150284

Reports & Financial Statements for the year ended 31 August 2021

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 24
Appendix (Allocation of resources) Page 26

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

Trustees’ Annual Report

For the year ended 31 August 2021

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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Registered Charity Number 1150284

2 Achievements and Performance

Worship & Discipleship at Wesley Hall

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 40 at Wesley Hall and 30 at Walkley, both with a balanced spread of ages. For most of the year our Sunday worship took place fortnightly over Zoom, with a range of Ministers and local preachers being invited to lead this.

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. Over the last year this has been largely taking place over Zoom or on the telephone.

In the entrance area at Wesley Hall, we have a prayer space to be used by the wider community and our building users. Most weeks we are finding prayer requests and obvious engagement with the space.

Worship & Discipleship at Walkley Ebenezer

This has been another challenging year in terms of the continuing pandemic and additional lockdown period. The Leadership Team continued to work to look after the church building during this time and also took great lengths to ensure the church community were cared for pastorally. The church newsletter was produced every week and regular posts also continued on social media. Worship did not take place at Walkley Ebenezer for most of this year, but the prayer group did continue to meet online on a weekly basis.

As the situation began to open up after lockdown, worship returned to the church building with social distancing in place. Worship was also organised in Bolehills park for open air services on a Sunday when the weather was fine and the prayer group returned to face-to-face meetings. The regular building users were supported to return to the church as their activities recommenced.

In October 2020, both congregations bid farewell to our Minister, Rev. Sally Coleman, who moved to serve in another part of Sheffield.

Children, families and youth

We are privileged to have served a large number of families from the Crookes area for many years. We have been pleased to see this ministry flourish since appointing our first Children and Families Worker, in October 2012. The fruitfulness of 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 Worker role to lead this ministry. This led to the creation of our now established after-school Drop Inn, WHY (Wesley Hall Youth) group, Retrogaming Café, Crookes Holiday Club (run jointly with a neighbouring Anglican Church) and annual trip to 3Generate, the Methodist Youth Conference.

Community Events for Families

Where we are now

Our weekly Toddler group, and separate baby group, are well regarded in the local area and compliment other local churches to offer a variety of groups throughout the week. Once a term we run family fun mornings (Stay & Play) with a bouncy castle, range of craft/ play activities and pay as you feel café. Film shows see our main worship space transformed into a cinema to show new or pre-release movies locally and affordably on a big screen. We also run an annual community BBQ as part of the Eden Project Big Lunch initiative with over 100 people coming to share food and a stay for a chat.

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Registered Charity Number 1150284

What we hope to do next

All of our usual activities were stopped during the first lockdown. Before the summer we were able to bring back both the baby group and the toddler group, both of which proved very popular since people had been missing taking their children out while everything was shut down. We plan to restart our larger scale events from September 2021 (subject to Government guidance) and are very excited to be welcoming families back to Wesley Hall.

Events with Christian Input for Families

Where we are now

One of the aims of the community groups above is to encourage and allow people to take their first step through the door of a church. We can then use this opportunity to invite children and their families along to other age appropriate groups, but that also include Christian content. These include our Sunday morning kids group (TRIBE), our monthly Saturday morning Messy Church, and termly half term Fun Days where children are left in our care for the day to help busy parents with school holiday childcare. All of these events are well established and valued by those in the local area.

What we hope to do next

These activities also stopped over the first lockdown. We were able to reimagine Messy Church as Messy Church at Home by providing an activity bag for families to explore together at home and then meet on Zoom to talk about our theme, hear a Bible story and sing some songs. We have had great feedback from families who found that many online church offerings were not tailored towards the younger age group and whose children really engaged with Messy Church at Home. As restrictions eased, we followed the Messy Church Zoom with a picnic meet up in the park. From September 2021, we are planning to bring Messy Church back into the building as well as restarting TRIBE and Fun Days.

Crookes Holiday Club

Where we are now

The Crookes Holiday Club runs for three days in both the school Easter and Summer holidays. This is an ecumenical project and is run jointly with St Tim’s, a local Anglican church. The venue alternates so the summer club is held at Wesley Hall, and Easter club at St Tim’s. This is advertised and run very much as a church holiday club with Christian content and has led the youth worker form St Tim’s to observe that people are paying us to talk to their children about Jesus!

What we hope to do next

The Summer Crookes Holiday Club took place in a reduced form in August 2021. We will continue to work with our counterparts at St Tim’s to deliver future Holiday Clubs together, in order to share the gospel with more local young people.

3Generate (Methodist Youth Conference)

Where we are now

We have been sending a group of young people from Wesley Hall to 3Generate for a number of years and every time they come back exhausted, but having had an amazing weekend. There is always a great mix of worship, workshops, games, and the chance to elect the Methodist Youth President for the next year.

What we hope to do next

Wesley Hall have always sent a group to 3Generate, but now we are looking to get them involved in the planning and preparation too. 3Generate run a number of Influencer Days, which give young people the opportunity to have a say in how the event is run and what happens over the weekend.

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Registered Charity Number 1150284

After School Drop Inn

Where we are now

The Drop Inn regularly welcomes over 70 young people of secondary school age each Tuesday for an afterschool hot chocolate or ice cream (depending on the weather) and offers a place to hang out. This is well supported by the church with four regular volunteers and has helped us to build a good link with the local school from which most of the pupils are drawn. We have kept this running as much as possible over the various lockdowns after consultation from the school, and in line with schools being open. We initially offered take away hot chocolate or ice cream from a gazebo in our car park, and then from inside our Church Hall via a one-way system as the weather deteriorated, but without being able to invite the young people to stay in the building as usual. This means that the momentum of the group has not been lost and we are confident that we will be back offering the full Drop Inn again from September (subject to Government advice).

What we hope to do next

Our hope and plan for the Drop Inn is that it would be a springboard into our Christian focused youth group WHY. Before lockdown we had just launched a Pizza & Chat session that ran after Drop Inn and invited young people to stay for a slice of pizza and chat about a current topic. From this group, young people will be invited to come to WHY, ideally on one of the social evenings for their first time coming. We started Pizza & Chat in March 2020 and up to 10 young people were staying on and engaging with Sean. However, it only run three times before the first lockdown hit in March and since then we have not been able to run it under the COVID restriction. We are very much looking forward to bringing this back in September of this year and seeing where it leads us.

We are also hoping to revive a former link with the school where they send young people to help run our Thursday Lunch Club. The school are regularly asking to send pupils for a morning and meal with us but we have not been able to offer this recently due to volunteer capacity to oversee the pupils on the day. However, the Lunch Club is moving to run in partnership with MHA (Methodist Homes for the Aged) Communities who will provide a dedicated worker to be there each week. This will allow us to again invite the pupils to help while also expanding our links with the local school.

WHY

Where we are now

After a period without a youth worker in 2019 and a church family moving out of the city, the number of young people at WHY had reduced to two. We worked hard to get a core group of six lads coming to WHY, which met every fortnight. Again, this was running smoothly but had to stop in March 2020. By September 2020, the group was back meeting in person (with social distancing measures in place) and had moved to weekly meetings. During the next lockdown, and due to the more flexible Government furlough scheme, we were able to keep the group running on Zoom and ran sessions with the Methodist Youth President Phoebe Parkin and the Sheffield Methodist Circuit Mental Health Worker Tim Jansen. We have also been making use of the 3Generate 365 material since the in person Methodist Youth Conference was not able to run in 2020, and has also invited a local representative from Fusion to come and speak to the older end of the group about the move to University.

What we hope to do next

Following the success of the group, we would like to make the move from fortnightly to weekly sessions permanent. We have many plans for the group, including exploring the Mission Academy Live video course exploring evangelism from HOPE Together. As part of this, the young people will be encouraged to bring a friend to end of term social events which will be a film show, mini Retrogaming Day or similar. We also hope to invite the young people from Drop Inn and Pizza & Chat to come these social nights, and begin to bring them in to our wider church community.

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Registered Charity Number 1150284

Retrogaming Café

Where we are now

Under normal circumstances our Retrogaming Café runs quarterly and sees up to 100 people of all ages, but mostly in the 11-25 bracket, coming to enjoy older gaming consoles, coffee and a tuck shop. This is run by a team of volunteers who have been collecting the equipment over the years and are keen to set it up and share it with those who have a similar interest.

What we hope to do next

This format is working well and we are planning to continue with it for now, but will respond as necessary if this changes. Due to COVID, the Retrogaming Café has not run for over a year but we are already planning its return in January 2021.

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. Walkley Ebenezer is a smaller building, but has also been extensively used by community groups. Both buildings were closed during the November 2020 and January 2021 lockdowns, but we have managed to open them, for those groups that have wished to return, when this has been allowed under Government COVID rules.

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 community entertainment.

To address isolation and loneliness amongst elderly people, we run a weekly lunch club at Wesley Hall, 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 moving to run in partnership with MHA (Methodist Homes for the Aged) Communities who will provide a dedicated worker to be there each week. The Lunch Club was not able to run for much of the year but returned in August 2021 for a reduced service of soup and a roll (and pudding!). We hope to be able to return to servicing full meals in October 2021.

In December 2020, as an alternative to being able to have face-to-face fundraising, Walkley Ebenezer held a virtual craft fair on Facebook. This gave local makers and crafters a chance to promote their items via the event. The virtual fair raised a small amount in lieu of being able to have a Christmas Fair.

Walkley Ebenezer Amateur Dramatic Society (WEADS) was not able to put its usual week of performances in February, due to COVID. We very much hope to bring this back in February 2022.

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.

Many community groups including Taekwondo, a local Community Hub, Silver Spectrum Wind Band, Slimming World, a dance group, Girlguiding, Pilates, Yoga and Zumba. We have had a number of choirs and orchestras move their rehearsals to Wesley Hall while their usual venues are not available due to COVID restrictions.

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Registered Charity Number 1150284

The Future of Wesley Ebenezer Methodist Church

Wesley Ebenezer Methodist Church was established in 2010 drawing together the two churches of Wesley Hall Methodist Church and Walkley Ebenezer Methodist Church. This was intended to reduce the numbers of meetings and to aid transition to the soon to be created Sheffield Methodist Circuit.

The two congregations at Wesley Hall and Walkley Ebenezer have enjoyed strong links over the years with joint Easter celebrations (a Good Friday walk of witness from Wesley Hall to Ebenezer followed by a service at Ebenezer) and working together on the annual February Pantomime. Our relationship remains close but we have found that having a single joint trustee body (Church Council) has added an extra administrative layer to the decision making process and actually increased rather than reduced the number of meetings.

We believe that the Church Council should be a place of report, discussion and looking to the future but it is difficult to do this when the needs of two congregations with two buildings have to be considered alongside one another at one meeting. The Church Council is made up of an equal number of representatives from each site but to avoid it becoming too large a meeting this inevitably reduces the number from each congregation serving so the engagement between Church Council and the church membership is reduced. In order to make up for this, we created Congregational Meetings, open to all, where reports on various aspects of church life could be made and decisions affecting the local congregations discussed.

Ideas generally start with the local church Leadership Teams and work their way up to the local Congregational Meeting. But since this is not the Trustee body, they then need to go to Church Council, where half the members are unaware of the idea and its background so it needs to be explained from the beginning again.

Both churches held independent Congregational Meetings and both felt that it would be beneficial to return to the more standard model of each church having a separate Church Council. The joint Church Council met on 8[th] September 2021 and affirmed the two congregational decisions. They then brought a resolution to the Sheffield Methodist Circuit meeting on 14[th] September 2021 where the decision was again affirmed.

This means that from 1st September 2021, Wesley Ebenezer Methodist Church ceases to exist and in its place Wesley Hall Methodist Church and Walkley Ebenezer Methodist Church are created. Both churches intend to continue with the close relationship that we have enjoyed over many years, but as two separate bodies.

More information on the agreed allocation of funds and resources between the two churches can be found in the Appendix on page 27.

2.1 Looking Forward

We have been 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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Registered Charity Number 1150284

3 Financial Review

General Fund

The general fund recorded income of £109,086 (2019/20: £126,759) and expenditure of £107,202 (2019/20: £122,562) during the year, resulting in a surplus for the year of £1,884 (2019/20: surplus of £4,198).

Offerings and tax increased to £39,150 (2019/20: £35,735) as the congregation responded to the loss in room hire income due to COVID closures of both building. 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 £41,830 (2019/20: £54,412). The number of users remained largely unchanged, but income was lower due COVID closures of both buildings.

Other income of £498 (2019/20 £3,215) represents:

Costs incurred included:

Designated Funds

There was no movement in the Retrogaming Café Fund this year. Due to COVID we were not able to find a safe way to run the Retrogaming Café which involves the sharing of gaming controllers etc. so no events were held. The fund balance remained unchanged at £1,182 at 31 August 2021.

We were able to run the Wesley Hall Toddler Group Fund in a COVID secure way from May 2021. This generated an income of £383 and an expenditure of £139 on craft supplies and individually wrapped biscuits. This left a fund balance of £614 at 31 August 2021.

There was no movement in the Walkley Ebenezer Toddler Group Fund this year. The group did not run and the balance remained unchanged at £343 at 31 August 2021.

There was no movement in the Walkley Ebenezer Spirit Seekers Fund this year, other than a small amount of interest earned on the account. The group did not run and the balance increased by £1 to £439 at 31 August 2021.

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

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Registered Charity Number 1150284

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 third 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 2021, £10,456 has been carried forward to support salary and other costs for both workers.

Employment costs for this year (salary, NI and pension) were £21,131. Both of the workers employed through this fund (families and community coordinator and youth worker) were furloughed at various times between November 2020 and April 2021. We are grateful for the Government furlough scheme grant and also the Sheffield Circuit, who topped up the furlough scheme grant to cover the full value of employment expenses while employees were furloughed.

Other Restricted Funds

The balance of the Walkley Site Fund increased by £3,615, mainly due to the receipt of a legacy. The fund balance at 31 August 2021 was £10,015. 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 £7,016 following a legacy and a grant of £1,000 from the Arnold Clark Community Fund. £4,746 was spent on repointing and repairing two roofs where water was coming in and running down the walls when it rained. £425 was also spent on a camera to enable us to livestream our services. This left a balance of £4,510 at 31 August 2021. 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 2021. There was no movement in or out of the fund.

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 2021 this is between £26,800 and £53,600, although this was lower than usual due to the impact of COVID.

At 31 August 2021 our unrestricted reserves amounted to £37,742.

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.

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Registered Charity Number 1150284

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 Methodist Church 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.

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

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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 Matthew Irons Rev James Morley Mr Philip Jones Rev Lisa Quarmby Miss Andrea Killingsworth Mrs Avril Clark Mrs Freda Leesley Mr Michael Cooper Mr Brian Morris Ms Louise Etherington Mrs Judith Morris Mr Alan Glossop Mrs Sue Stanworth Mr Andrew Gray Mrs Lorraine Smith Mrs Carole Gray Mr Matthew Smith Ms Kate Ibbeson Mrs Dorothy White Mrs Emma Irons [from 16/06/21] Mrs Margaret Worfolk

6.5 Membership

At 31 August 2021, the church had 78 members; 44 based at Wesley Hall and 34 at Walkley Ebenezer (31 August 2020: 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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Registered Charity Number 1150284

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 2021 were approved by the Church Councils on Wednesday 3[rd] November (Walkley Ebenezer Methodist Church and Wednesday 10[th] November (Wesley Hall Methodist Church).

Signed on behalf of the Church Councils, as authorised:

Sue Stanworth Trustee, Walkley Ebenezer

Alan Glossop Trustee, Walkley Ebenezer

Brian Morris Andrew Gray Trustee, Wesley Hall Trustee, Wesley Hall

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Registered Charity Number 1150284

Statement of Financial Activities

For the year ended 31 August 2021

Unrestricted Designated Restricted
Note Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Income & endowments
Donations & legacies 3 39,745 3 16,977 56,725 46,640
Charitable activities 4 68,818 380 14,110 83,308 109,271
Other trading activities - - - - -
Investment 5 26 - 6 32 167
Other income 6 498 1 - 499 3,701
Total 109,086 384 31,093 140,563 159,778
Expenditure on charitable activities
Circuit Assessment 38,000 - - 38,000 40,000
Grants and donations 1,285 - - 1,285 1,800
Maintenance on church 5,832 - 4,746 10,578 13,134
Insurance, utilities etc. 20,648 - - 20,648 23,505
Depreciation charge 7 - - - - -
Other expenditure 8 19,829 139 3,479 23,447 30,347
Salaries, NIC & pension costs 9 21,607 - 21,131 42,738 43,889
Total 107,202 139 29,356 136,697 159,907
Net income/(expenditure) 1,884 245 1737 3,866 (129)
Transfers between funds - - - - -
Net movement in funds 1,884 245 1737 3,866 (129)
Reconciliation of funds:
Total funds brought forward 35,858 2,333 23,310 61,501
Total funds carried forward 37,742 2,579 25,047 65,367

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Registered Charity Number 1150284

Balance Sheet

As at 31 August 2021

Unrestricted Designated Restricted
Note Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Fixed Assets
Tangible fixed assets 7 - - - - -
Total Fixed Assets - - - - -
Current Assets
Debtors 10 13,867 1 1,620 15,488 33,298
Prepayments 10 10,601 - 1,106 11,707 10,666
CFB accounts - 2,543 23,911 26,454 7,930
Current accounts 15,692 - 2,395 18,087 15,910
Cash in hand 542 35 15 592 221
Total Current Assets 40,702 2,579 29,047 72,327 68,016
Creditors 11 2,960 - 4,000 6,960 6,515
Net Current Assets 37,742 2,579 25,047 65,367 61,501
Net Assets 37,742 2,579 25,047 65,367 61,501
Represented by
General fund 37,742 - - 37,742 35,858
Retrogaming café fund 12 - 1,182 - 1,182 1,182
WH toddler group fund 12 - 614 - 614 370
WE toddler group fund 12 - 343 - 343 343
Spirit seekers fund 12 - 439 - 439 438
Children, families & youth fund 13 - - 10,645 10,456 14,179
Walkley site fund 13 - - 10,015 10,015 6,399
Wesley Hall site fund 13 - - 4,510 4,510 2,675
Community garden fund 13 - - 57 57 57
Net Assets 37,742 2,579 25,047 65,367 61,501

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

Notes to the Financial Statements

As at 31 August 2021

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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Registered Charity Number 1150284

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 £8,538,192.

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

Payments to Trustees
Total 2021 Total 2020
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 19,031 18,535

3. Donations and legacies

Donations and legacies
Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Offering 31,940 3 6,567 38,509 33,127
Tax recovered (Gift Aid) 7,210 1 1,501 8,711 8,718
Donations 595 - 300 895 1,795
Legacies - - 8,609 8,609 -
Total 39,745 3 16,977 56,725 46,640

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

4. Charitable activities

Charitable activities
Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Room hire & lettings 41,830 - - 41,830 54,412
Collections for other charities 85 - - 85 903
Income from events - 380 204 584 2,452
Fundraising 94 - - 94 1,949
Grants received 26,809 - 13,906 40,715 49,555
Total 68,818 380 14,110 83,308 109,271

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 2021 Total 2020
£ £ £ £ £
Central Finance Board 26 - 6 32 167
Total 26 - 6 32 167

6. Other income

Other income
Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Insurance claims - - - - -
Internal organisations income - - - - -
Other income 498 1 - 499 3,701
Total 498 1 - 499 3,701

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

7. Tangible fixed assets

Tangible fixed assets
Unrestricted Designated Restricted
Funds Funds Funds Total
Cost £ £ £ £
At 1 September 2020 1,384 - 5,412 6,796
At 31 August 2021 1,384 - 5,412 6,796
Depreciation
At 1 September 2020 1,384 - 5,412 6,796
Depreciation charge foryear - - - -
At 31 August 2021 1,384 5,412 6,796
Net book value
31 August 2020 - - - -
31 August 2021 - - - -

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

31 August 2021: £465 31 August 2020: £465

8. Other expenditure

Other expenditure
Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Cleaning costs 12,943 - - 12,943 13,281
Independent Examiner’s fees 750 - - 750 942
Worship 667 - - 667 1,272
Event costs - 139 2,605 2,744 2,350
Fundraising costs - - - - 105
Insurance claims - - - - -
Equipment 344 - - 344 375
Other expenditure 5,125 - 874 6,000 12,021
Total 19,829 139 3,479 23,447 30,347

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

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 (2019/20: three) part time employees were as follows:

Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
£ £ £ £ £
Gross salary 19,031 - 19,348 38,379 39,783
Employer’s NI contributions 1,437 - 541 1,978 2,257
Employer’s pension contributions 1,139 - 1,242 2,380 1,849
Total 21,607 - 21,131 42,738 43,899
Total weekly contractual hours for three staff 64 64

Staff are paid through the PAYE system.

10. Debtors and prepayments

All sums shown as Debtors at 31 August 2021 were received during the following year. Debtors were made up as follows:

were made up as follows: were made up as follows:
Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
Debtors £ £ £ £ £
Trade debtors 12,410 - 716 13,126 30,689
Gift Aid not yet claimed 1,457 1 904 2,362 2,609
Total 13,867 1 1,620 15,488 33,298
Prepayments £ £ £ £
Circuit assessment paid in advance 9,500 - - 9,500 9,500
Other payments in advance 1,101 - 1,106 2,207 1,166
Total 10,601 - 1,106 11,707 10,666

11. Creditors and accrued expenses

Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
Creditors £ £ £ £ £
Trade creditors 2,153 - 4,000 6,153 5,261
Independent Examiner’s fees 750 - -
750		 750
MBNA Credit Card 57 - - 57 504
Total 2,960 - 4,000 6,960 6,515

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

Grant paid in advance

A grant of £4,000 from the Church Burgesses Educational Foundation for our work with children, families and young people next year (2021/22) was paid this year (2020/21). This has been recorded under Trade creditors.

12. Designated funds

Designated funds
Brought Incoming Resources Carried
Forward Resources Expended Transfers Forward
£ £ £ £ £
Retrogaming Café fund 1,182 - - - 1,182
WH Toddler Group fund 370 383 139 - 614
WE Toddler Group fund 343 - - - 343
Spirit Seekers fund 438 1 - - 439
Total 2,333 384 139 - 2,579

13. Restricted funds

Restricted funds
Brought Incoming Resources Carried
Forward Resources Expended Transfers Forward
£ £ £ £ £
Children, families & youth fund 14,179 20,461 24,175 - 10,456
Walkley Ebenezer site fund 6,399 3,615 - - 10,015
Wesley Hall site fund 2,675 7,016 5,181 - 4,510
Community garden fund 57 - - - 57
Total 23,310 31,093 29,356 - 25,047

14. 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.

15. Capital commitments and contingent liabilities

There were no capital commitments or contingent liabilities at 31 August 2021 (31 August 2020: nil).

16. Cash at bank and in hand

Unrestricted Designated Restricted
Funds Funds Funds Total 2021 Total 2020
Creditors £ £ £ £ £
Cash at bank and in hand 16,234 2,578 26,321 45,133 24,052
Total 16,234 2,578 26,321 45,133 24,052

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

17. 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.

18. 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.

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2021 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 2021 were presented to the Walkley Ebenezer Methodist Church Council on Wednesday 3[rd] November and the Wesley Hall Methodist Church Council on Wednesday 10[th] November.

Signed

Date

Name Sue Stanworth (Trustee, Walkley Ebenezer)

Signed Name Brian Morris (Trustee, Wesley Hall)

Date

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 2021 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:

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

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.

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

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

7 Appendix (Allocation of Resources)

7.1 Current Accounts

7.1.1 Current Accounts

The agreed allocation of the usage of the current accounts is detailed below. Please note that this does not necessarily include the funds in those accounts.

Allocation to Wesley Hall Methodist Church

A/C no. 65856561 (Wesley Ebenezer Methodist Church) with Co-op: this will become the main current account of Wesley Hall Methodist Church

Allocation to Walkley Ebenezer Methodist Church

A/C no. 41810030 (Wesley Ebenezer Methodist Church) with HSBC: this will become the main current account of Walkley Ebenezer Methodist Church

7.1.2 CFB Accounts

The agreed allocation of the usage of the Central Finance Board (CFB) accounts is detailed below. Please note that this does not necessarily include the funds in those accounts.

Allocation to Wesley Hall Methodist Church

A/C no. 03649010 (Wesley Ebenezer Methodist Church): this will become the main CFB account of Wesley Hall Methodist Church

Allocations to Walkley Ebenezer Methodist Church

A/C no. 04928010 (Wesley Ebenezer Methodist Church): this will become the main CFB account of Walkley Ebenezer Methodist Church

A/C no. 05133010 (Walkley Ebenezer Junior Church)

7.1.3 Restricted Funds

The agreed allocation of restricted funds is detailed below:

Allocation to Wesley Hall Methodist Church

Children Families & Youth Fund Wesley Hall Site Fund Community Garden Fund

Allocation to Walkley Ebenezer Methodist Church

Walkley Site Fund

7.1.4 Designated Funds

The agreed allocation of designated funds is detailed below:

Allocation to Wesley Hall Methodist Church

Retrogaming Café Fund WH Toddler Group fund

Allocation to Walkley Ebenezer Methodist Church

WE Toddler Group Fund Spirit Seekers Fund

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

7.1.5 General Fund

It was agreed to allocate 74% of the General Fund balance at 31/08/21 to Wesley Hall Methodist and 26% to Walkley Ebenezer Methodist Church. This is in proportion with the usual expenditure of each site.

7.1.6 Charity Commission Registration

Churches with an income of less than £100,00 are excepted from registration with the Charity Commission. The newly formed Wesley Hall Methodist Church will have an income of around £123,000 (including the Children, Families and Youth fund) and Walkley Ebenezer around £35,000. It was agreed that the registered charity number 1150284 (Wesley Ebenezer Methodist Church) be allocated to Wesley Hall and renamed Wesley Hall Methodist Church.

7.1.7 Lay Workers

It was agreed that the employing body of all lay workers (Building Manager, Families & Community Coordinator and Pre-teen & Youth Worker) will become Wesley Hall Methodist Church.

Walkley Ebenezer Methodist Church will subcontract the Building Manager from Wesley Hall Methodist Church to continue to run finances and bookings in return for a contribution of 15% of his salary.

Reports and Financial Statements for the year ended 31 August 2021

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Registered Charity Number 1150284

7.2 Balance Sheet

Below is a balance sheet showing the allocation of the assets of Wesley Ebenezer Methodist Church between Wesley Hall Methodist Church (WH) and Walkley Ebenezer Methodist Church (WE).

Unrestricted Unrestricted Designated Designated Restricted Restricted
Funds Funds Funds Total Total
WH £ WE £ WH £ WE £ WH £ WE £ WH £ WE £
Fixed Assets
Tangible fixed assets - - - - - - - -
Total Fixed Assets - - - - - - - -
Current Assets
Debtors 13,384 4,842 - - 1,615 - 14,999 4,842
Prepayments 6,999 3,602 - - 1,106 - 8,105 3,602
CFB accounts - - 1,760 783 13,896 10,015 15,657 10,797
Current accounts 9,029 1,671 - - 2,400 - 11,429 1,671
Cash in hand 542 - 35 - 15 - 592 -
Total Current Assets 29,954 10,114 1,796 783 19,032 10,015 50,782 20,911
Creditors 2,024 301 - - 4,000 - 6,025 301
Net Current Assets 27,929 9,813 1,796 783 15,032 10,015 44,757 20,610
Net Assets 27,929 9,813 1,796 783 15,032 10,015 44,757 20,610
Represented by
General fund 27,929 9,813 - - - - 27,929 9,813
Retrogaming café fund - - 1,182 - - - 1,182 -
WH toddler group fund - - 614 - - - 614 -
WE toddler group fund - - - 343 - - - 343
Spirit seekers fund - - - 439 - - - 439
Children, families & youth
-		 - - - 10,465 - 10,456 -
Walkley site fund - - - - - 10,015 - 10,015
Wesley Hall site fund - - - - 4,510 - 4,510 -
Community garden fund - - - - 57 - 57 -
Net Assets 27,929 9,813 1,796 783 15,032 10,015 44,757 20,610

Reports and Financial Statements for the year ended 31 August 2021

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