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Manor Mission Church
Report and Unaudited Accounts
31 December 2022
TRUEMAN BROWN CHARTERED ACCOUNTANTS 7 FOXGLOVE ROAD SOUTH OCKENDON ESSEX. RM15 6EU
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Manor Mission Church Report and accounts Contents
| Page | |
|---|---|
| Trustees Report | 1 - 5 |
| Statement Of Financial Activties | 6 |
| Balance Sheet | 7 |
| Notes To The Accounts | 8 - 12 |
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Manor Mission Church Trustees Report for the year ended 31 December 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Manor Mission Church
Charity registration number 1165945 Principal address Manor Mission Church Manor Road Laindon Essex. SS15 6PA
The trustees
Colin Evans Ronke Hanson Dave Marshall Tim Marshall John Schormans Heather Watts
Independent examiner
Trueman Brown Chartered Accountants 7 Foxglove Road South Ockendon Essex. RM15 6EU
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable organisation governed by a Declaration of Trust dated 19th December 1929, and was registered as a charity on 9th March 2016.
Recruitment and appointment of trustees
The existing trustees appoint any new trustees by following the provisions laid out in the Declaration Of Trust dated 19th December 1929.
Risk Management
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 the significant risks.
All major insurable risks are subject to normal churches' and employers' insurance. Contractual risks are reviewed before being entered into to assess whether they could significantly impact upon the Church's ability to fulfil its objectives.
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Manor Mission Church Trustees Report for the year ended 31 December 2022
Organisational Structure
Directions relating to the Charitable Trust are made by the Trustees. Day to day decisions on expenditure and activities are decided by the Trustees, with budgets set and monitored by them.
New Trustees are selected from the members of the Church, since this means the Trustee body is wholeheartedly involved in seeing the vision and strategy of the Church worked out in practice.
The Trustees meet regularly to review the ongoing affairs of the Church.
The outworking of the Church's vision, for example, praying, visiting people, public teaching and worship, is undertaken by individual members of the Church in a voluntary capacity. Now mainly via telecon and Zoom.
The financial resources of the Church, to a very large extent, are given by the members and their private assets and equipment are regularly used in the Church's work. Much of this work is done privately, without recognition, and the hours and value of that time cannot be quantified.
OBJECTIVES AND ACTIVITIES
The Charitable Trust is constituted by Trust Deed and its main objectives are encompassed in our mission statement: “knowing God, showing God, making God known”.
The Church seeks to achieve these objectives in a variety of ways. In 2020 due to COVID-19 restrictions, these have had to be modified considerably. The following sections sets out our key normal activities and also how we have modified them from 23rd March 2020 to account for the covid restrictions.
- Sunday Morning Services At 10.00 am (Pre Covid Restrictions)
The morning services will usually start with a time of worship before the young people go out to Sunday School. The service will then continue with a Bible based sermon. We do have a room available for people with young children where the service is played over a speaker, so you won't miss out on the service.
On the second Sunday morning of the month we have a Parade service where the Rainbows, Brownies, Guides and Rangers will help lead the service which is aimed at all-ages.
On the fourth Sunday morning of the month we have what we call an "Sharing And Prayer". We will share communion, but also we encourage people to share a verse, or something God has done for them as well as singing songs chosen by the congregation. It will then be rounded off with a short talk at the end.
Sunday Morning Services At 10.00 am (Covid Restrictions)
Initially we moved our services to Zoom. Once we were allowed to return to the building in July, with appropriate COVID safety measures in place we invested in a live streaming solution which we continued to use through the second lockdown. We have a dedicated “app” and our services can now be watched from anywhere, either live or later. We have also hosted a post-service Zoom chat during the second lockdown. CDs were produced to allow for those without access to still listen to our Sunday service.
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Manor Mission Church Trustees Report for the year ended 31 December 2022
- Sunday Evening Services At 6.30pm (Pre Covid Restrictions)
The evening services follow a similar format to a normal morning service with a time of worship and a Bible based sermon, however, we do not offer Sunday School in the evening.
Sunday Evening Services At 6.30pm (Covid Restrictions)
We have suspended evening services since COVID restrictions began. However, we have introduced a Prayer Meeting and this now takes place at 7pm on Sundays.
- Messy Church (Pre Covid Restrictions)
This takes place on the last Sunday of each month at 4pm and will include crafts, songs, stories and food. There is no cost and is suitable for everyone from Grandparents to toddlers and everyone in between.
Messy Church (Covid Restrictions)
This has unfortunately had to be suspended but we have offered some craft activities through our website. We are also offering 50 Christmas craft bags to families with primary age school children.
- Monday Coffee Morning (Pre Covid Restrictions)
Between 10am and noon on a Monday morning in term time we host a coffee morning. This is an informal gathering where we invite people who are passing and others to drop in for a coffee. It has proven to be a great success and we would warmly welcome anyone to drop in.
Monday Coffee Morning (Covid Restrictions)
This has continued on Zoom. However, many of the regular attendees have not been able to join.
- Disabled Christian Fellowship (DCF) (Pre Covid Restrictions)
DCF is a group that meets in the Mission on the second Saturday of the month from 3pm. There is a service which is followed by some food and tea. Everyone, not just those with a disability, is welcome to come along.
Disabled Christian Fellowship (DCF) (Covid Restrictions)
This has been suspended since COVID-19 restrictions began.
- Bible Study (Pre Covid Restrictions)
A Tuesday evening meeting in Church which focuses on sharing, Bible study and prayer.
Bible Study (Covid Restrictions)
This has been held on Zoom and has been really well attended.
CAMEO - "Come And Meet Every One" (Pre-Covid Restrictions)
"Come And Meet Every One" (CAMEO) is an informal mid-week daytime service open to all which encourages everyone who comes along to participate whilst learning more about God and worshipping Him together.
CAMEO - "Come And Meet Every One" (Covid Restrictions)
This has been suspended since COVID-19 restrictions began. However, Steve who leads CAMEO, has done weekly audio talks available on our website and through our app in place of CAMEO.
- Prayer Meeting (Pre Covid Restrictions)
This was incorporated within the Bible Study.
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Prayer Meeting (Covid Restrictions)
We started a separate meeting to allow more time for prayer. Initially this was held on Thursday evenings but has now moved to Sunday evenings. Again this has been well attended.
- Youth Group (Pre Covid Restrictions)
Xplore is an evening youth group for ages 10-14 which includes a short talk and a variety of activities including games, crafts and cooking.
Youth Group (Covid Restrictions)
Our Alpha course had to be put on hold due to COVID-19. We reopened to the youth again in October and we were encouraged by the enthusiastic youth only to temporarily close again after the second lockdown.
Accessibility
We have been very conscious that not everyone has access to suitable technology for accessing Zoom or live streaming. We therefore produce a weekly CD with the service and mid-week talk which is distributed to about a dozen families and has been well received.
Social Media
During the course of 2020 we have sought to develop our social media presence. This has included creating a Facebook page and an Instagram account with regular posts to both to provide notification of newly available media, items of interest, opening arrangements etc. We have also tried “boosting” Facebook posts for a number of events. We now have over 100 followers on Facebook.
Other Users Of The Building
Prior to COVID-19, the building was regularly used by six units of Rainbows, Brownies, Guides And Rangers.
The church premises are also given freely to organisations to allow for free NHS health checks and diabetes SWEET education sessions.
On the second Tuesday of each month, there is a meeting of the Diabetes Support Group.
These had to be cancelled due to the covid restrictions, but we started The Uniform Bank again this was met with great enthusiasm and was kept going with social restrictions in place.
Members
Ten to fifteen per cent of worshippers in our church joined over the past year, as Trustees we have made measures to keep in contact where possible in line with COVD restrictions. Our online web page was kept updated though out the pandemic. We started Steve’s thoughts and a prayer service. Our online and internet ministry is growing and having a great impact. Bible study moved to Zoom and has been well attended.
FINANCIAL REVIEW
The charity, with the aid of sound financial management and the support of volunteers generated a net positive financial outcome for the period with a net increase in funds of £23,898 (2020: £35,362).
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Manor Mission Church Trustees Report for the year ended 31 December 2022
Principal Funding Sources
With running costs of the building and support for the activities, it was still a good year financially. However the Church was able to continue its activities in 2020 due only to the generous support of its donors, largely but not exclusively the Church's members, and through the voluntary services they offer. The Trustees accordingly wish to pay tribute to them for this and formally to thank them.
Reserves Policy
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.
PLANS FOR FUTURE PERIODS
The charity plans continuing the activities outlined above in the forthcoming years, especially adding to the building fund, subject to satisfactory funding arrangements.
The local council advised that we could apply for Section 106 funding for improvements, we were too late to apply to the developer. Section 106 agreements are used to mitigate the impact of development and we will keep this in mind for 2021.
Public consultation was sent out and over ninety replies received, showing the enthusiasm and interest of the people who live locally for the building plans.
TRUSTEES RESPONSIBILITIES
The Charities Act 2011 require the trustees to prepare financial statements for each financial year
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Select suitable accounting policies and apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Prepare financial statements on the going concern basis unless it is inappropriate to
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Trustees
Colin Evans
- 0 January 1900
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Manor Mission Church Statement Of Financial Activities for the year ended 31 December 2022
| Notes Incoming Resources Incoming resources from generating funds: Voluntary Income 2 Investment Income 3 Incoming resources from charitable activities 4 Total Incoming Resources Resources Expended Charitable Activities 5 Governance Costs 6 Total Resources Expended Net Income For The Year Gain On The Revaluation Of Fixed Assets Transfer Between Accounts Net Movement In Funds Reconciliation Of Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Funds £ 28,495 252 1,774 30,521 8,136 12,285 20,421 10,100 - - 10,100 698,028 708,128 |
Restricted Funds £ 13,447 - - 13,447 - - - 13,447 - 13,447 79,126 92,573 |
Total Funds 2022 £ 41,942 252 1,774 43,968 8,136 12,285 20,421 23,547 - - 23,547 777,154 800,701 |
Total Funds 2021 £ 36,401 10 12,309 48,720 8,215 16,607 24,822 23,898 - - 23,898 753,256 777,154 |
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
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Manor Mission Church Balance Sheet as at 31 December 2022
| Notes Fixed assets Tangible assets 8 Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net Assets Funds Restricted funds 9 Unrestricted income funds 10 Total Funds |
Unrestricted Restricted Funds Funds £ £ 654,483 - 67,092 79,126 67,092 79,126 721,575 79,126 721,575 79,126 721,575 79,126 92,573 708,128 708,128 92,573 |
2022 2021 Total Total £ £ 654,483 654,483 146,218 122,671 146,218 122,671 800,701 777,154 800,701 777,154 800,701 777,154 92,573 79,126 708,128 698,028 800,701 777,154 |
|---|---|---|
The notes on pages 8 to 15 form part of these accounts
Approved by the Trustees and signed on their behalf by:
Colin Evans Trustee Approved by the Trustees on 0 January 1900
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Manor Mission Church Notes to the Financial Statements for the year ended 31 December 2022
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005 (SORP 2005).
Cash flow statement
The Management Committee have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
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Donated services and facilities are included at the value to the charity where this can be quantified. the value of services provided by volunteers has not been in these accounts.
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Investment income is included when receivable.
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Incoming resources from charitable trading activity are accounted for when earned.
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Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates: - Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
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Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.
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Manor Mission Church Notes to the Financial Statements for the year ended 31 December 2022
Fixed Assets
Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment
25% on reducing balance basis
No depreciation is charged to freehold property as the property is maintained to such a standard that the residual value is not less than cost.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2 Voluntary income
| Unrestricted Funds £ Gifts, Tithes & Offerings 20,133 Gift Aid Relief 8,362 28,495 3 Investment income Unrestricted Funds £ Bank Interest 252 252 4 Incoming resources from charitable activities Unrestricted Funds £ Church Outings - Other 1,774 1,774 |
Restricted Funds £ 13,447 - 13,447 Restricted Funds £ - - Restricted Funds £ - - - |
2022 £ 33,580 8,362 41,942 2022 £ 252 252 2022 £ - 1,774 1,774 |
2021 £ 31,135 5,266 36,401 |
|---|---|---|---|
| 2021 £ 10 10 |
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| 2021 £ - 12,309 12,309 |
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Manor Mission Church Notes to the Financial Statements for the year ended 31 December 2022
5 Charitable activities
| Speaker's Costs Charitable Gifts Church Outings Retreats |
Unrestricted Funds £ 2,800 5,336 - - 8,136 |
Restricted Funds £ - - - - - |
2022 £ 2,800 5,336 - - 8,136 |
2021 £ 2,400 5,815 - - 8,215 |
|---|---|---|---|---|
6 Governance costs
| Unrestricted Funds £ Cleaning Costs 12 Accountancy fees 398 Advertising 167 Computer expenses - Postage & Stationery 1,711 Repairs & Maintenance 3,141 Information & Publications - Security Costs 686 Staff Training & Welfare - Telephone Costs 947 Light & Heat 2,782 Water Rates - Insurance 1,252 Sundry Expenses 251 Depreciation - Legal & Professional Fees 938 12,285 7 Net incoming resources for the year This is stated after charging: Depreciation |
Restricted Funds £ - - - - - - - - - - - - - - - - - |
2022 £ 12 398 167 - 1,711 3,141 - 686 - 947 2,782 - 1,252 251 - 938 12,285 2022 £ - |
2021 £ - 430 - - 904 1,344 - 480 - 1,463 2,498 67 1,185 380 1,517 6,339 16,607 |
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| 2021 £ 1,517 |
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Manor Mission Church Notes to the Financial Statements for the year ended 31 December 2022
8 Tangible fixed assets
| Cost At 1 January 2022 Additions Revaluation At 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Restricted funds Balance At 1 January 2022 Incoming Resources Resources Expended Transfers Balance At 31 December 2022 |
Land and buildings £ 652,158 - - 652,158 - - - 652,158 652,158 |
Equipment £ 9,286 - - 9,286 6,961 - 6,961 2,325 2,325 Building Fund £ 79,126 13,447 - - 92,573 |
Total £ 661,444 - - 661,444 6,961 - 6,961 654,483 654,483 Total £ 79,126 13,447 - - 92,573 |
|---|---|---|---|
9 Restricted funds
Purpose of Designated Funds
Building Fund
The church is hoping to gain planning permission in order to re-build the hall at the back of the church.
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Manor Mission Church Notes to the Financial Statements for the year ended 31 December 2022
10 Unrestricted income funds
| Balance At 1 January 2022 Incoming Resources Resources Expended Gain On revaluation of property Transfers Balance At 31 December 2022 Analysis of net assets between funds Restricted Income Funds Building Funds Unrestricted Income Funds General Funds |
Tangible Fixed Assets £ - 654,483 654,483 |
General Fund £ 698,028 30,521 (20,421) - - 708,128 Net Current Assets £ 79,126 67,092 146,218 |
Total £ 698,028 30,521 (20,421) - - 708,128 Total £ 79,126 721,575 800,701 |
|---|---|---|---|
11 Analysis of net assets between funds
12 Trustee remuneration and related party transactions
No members of the management committee received any remuneration during the year. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2021 - £Nil).
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