2023-12-31-accounts - Hetton-Le-Hole Independent Methodist Church

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Hetton - le - Hole Independent Methodist Church Charity: 1166061

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

Contents

Report of the Trustees

Page 1 Section A: Reference and Administration details Page 2 Section B: Structure, governance and management Page 3 Section C: Objectives and activities Page 4 Section D: Achievements and performance Page 5 Section E: Financial Review Page 6 Statement of Financial Activities Page 7 Section F: Declaration Page 8 Independent Examiners Report by Elizabeth Davison

The Trustees present their annual report together with the financial statements of Hetton-le-Hole Independent Methodist Church (the charity) for the year ended 31 December 2023.

The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

SECTION A: REFERENCE AND ADMINISTRATION

LEGAL STATUS

Hetton-le-Hole Independent Methodist Church has been in existence since 1882. The governing document of the church is the Church Constitution, as adopted on 27[th] January 2016. On 15[th] March 2016, the church was registered as a charity with the Charity Commission and the charity number is 1166061.

CHURCH ADDRESS

91, The Avenue, Hetton-le-Hole, Tyne & Wear, DH5 9DH

CHARITY TRUSTEES

The governance of the Church is in accordance with the Church Constitution dated 27[th] January 2016 which is based on the Approved Governing Document agreed between the Charity Commission and the Independent Methodist Connexion of Churches.

The trustees of the church are the Elders and Deacons, who together are known as the Leadership Team. The Leadership Team is responsible for the spiritual direction of the Church, worship and prayer, discipleship and outreach, as well as the statutory obligation of overseeing the administration of the Church as charity trustees, outlined below.

Elders and Deacons are elected annually and may offer themselves for re-election at the end of the term with no limitation on the number of terms they may serve. No member of the Leadership receives payment other than the reimbursement of out-of-pocket expenses.

Trustees at 31 December 2023 were:

Shaun Newton Elder Keith Robinson Deacon Gill Tweddle Elder Beryl Wakefield Deacon David Wakefield Deacon Ruth Wilson Deacon Paula Wright Deacon

PROPERTY TRUSTEES

The Independent Methodist Association Incorporated, Fleet Street, Pemberton, Wigan, WN5 0DS is the holding trustee of the church premises located at The Avenue, Hetton-le-Hole, Tyne & Wear, DH5 9DH.

No professional valuation of these properties has been made in recent years and the values shown in the Accounts are the current insured values.

BANKERS Barclays Bank, Fawcett Street, Sunderland INDEPENDENT EXAMINER Mrs. Elizabeth Davison

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

SECTION B: STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

Hetton-le-Hole Independent Methodist Church used a pre-approved document agreed by the Charity Commissioners and the Independent Methodist Connexion and then customised the document to reflect the practices and policies of the Church. This constitution was approved on 27[th] January 2016.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Charity Trustees who are elected under the terms of the Constitution that was approved at the Church Meeting on 27[th] January 2016.

c. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The Trustees usually meet on a regular basis to review the work of the Charity. The Trustees also meet with fellow Church members once a quarter for the Church Business Meeting. The Church Business Meeting passes day to day responsibility of the running of the church to the Trustees. For general decisions about the work of the Charity, the Charity Trustees research a given subject, and recommends specific course(s) of action to the next Church meeting. For major projects, the Charity Trustees will also look to the Church membership to sit on “sub committees” to bring specific knowledge and skill sets for the advancement of the committee. “Sub committees” report to the Charity Trustees who in turn bring recommendations to the Church meeting. The Church meeting then sets policy by voting on the recommendation(s). Church Members meetings are held quarterly.

d. RELATED PARTY RELATIONSHIPS

The Church is in membership of the Independent Methodist Connexion of Churches, the North East Circuit of Independent Methodist Churches, Churches Together in Easington Lane and Hetton and also the Evangelical Alliance.

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

SECTION C: OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The principal purpose of the Church is the advancement of the Christian faith through the spiritual and mission work of the Church. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The strategy for achieving these objectives is by the provision and upkeep of premises that can be used as a place of worship as well as for other activities and the provision on of religious, spiritual and social activities either on its own or with others that will vary from time to time. Some of these activities will be organized by the Church itself whilst others will be organized by the Church departments, which ultimately are also the responsibility of the Church.

c. ACTIVITIES FOR ACHIEVING OBJECTIVES

The Trustees are committed to enabling as many people as possible to worship at our church and to become part of church life. The Trustees maintain an overview of all the activities of the church and makes suggestions on how our services can involve the many groups that live within our community.

When planning any activities for the year, the Trustees have considered the Commission’s guidance on public benefit and the specific guidance on charities for the advancement of religion.

We try to enable ordinary people to live out their faith as part of our church through:

Worship, prayer and small groups
Provision of pastoral care for people.
Missionary and outreach work.
A range of social activities to introduce as many people as possible with our church.

To facilitate this work, it is important that we maintain the fabric of our premises.

Each department has its own activities that are relevant to the group’s objectives and the policy/objectives of the church.

d. VOLUNTEERS

The charity is grateful for the unstinting efforts of its small army of volunteers who are involved in service provision. It is impossible to accurately estimate how many volunteer hours were provided during the year. The accounts attached would look significantly different if the volunteers had been paid employees. This time is given freely and willingly and does not appear in any financial accounts produced by Hetton-le-Hole Independent Methodist Church.

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

SECTION D: ACHIEVEMENT AND PERFORMANCE

a. REVIEW OF ACTIVITIES

The Charity Trustees review the work of the Church at their regular meetings.

The Leadership team together with Church Officers and all the departments provide an annual report for consideration at the Annual Church Members Meeting.

The Church continues to reach out into the community and welcomes all to its activities.

The Church has continued throughout the year to provide both morning and evening Sunday Services together with our Sunday School and Sunday evening youth activities in addition to our regular Prayer Meetings, Bible Studies, Women’s Meetings, Craft Clubs, Days of Prayer & Fasting and special evangelistic events.

Once again 2023 saw many activities and events take and the Youth Activities have settled down into 45 minute sessions rather than the 1 hour sessions before the pandemic. Our Sunday Worship Services continue to be hybrid services using Zoom and our Prayer Meetings and Bible Studies continue to be online only.

Our links with the local schools continued with fortnightly assemblies in local Primary Schools and those same schools participated in Bible Comes Alive and visited the church as part of our Christmas Programme.

A great amount of time and money has been spent in updating the building and the equipment to ensure we keep everything well maintained and suitable for use. The Audio Visual system was further updated with Wi-Fi installed downstairs and the installation of a Smart TV to better support midweek meeting using the meeting room. The hardware in the church was upgraded to help support the online Zoom services

Further updates to the building were carried out in terms of repairs and replacements. Plans are in hand to replace the disabled lift; refurbish the small meeting room and remote app’s for the control of the heating.

Due to the securing of a number of grants during the year, some of which will be spent in 2024 the church generated a surplus of £6285.28, which we are pleased with, considering all the work that has been done.

We look forward to 2024 with further updates to the property planned.

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

SECTION E: FINANCIAL REVIEW

a. FINANCIAL REVIEW

The primary source of income remains the giving of Church members and adherents which, together with Gift Aid accounted for approximately 58% of income. This is lower than previous years due to 27% of income this year being received through grants which was the first time in a number of years that the church was in receipt of a grant. The other major source of funding was from Wedding & Funeral fees and their associated free-will offerings which amounted to approximately 6% of income.

Expenditure for the year included 37% on buildings, maintenance and audio visual, 27% on activities and events, 18% on donations and gifts and only 5% on Heat, Light and Power which are in line with the charity’s strategy of the provision and upkeep of premises, the provision of activities and charitable giving to those in need.

The Year End saw the church make a surplus for the year which will enable the church to maintain the preventative maintenance programme whilst continuing the schedule of activities and events.

b. RESERVES POLICY

The Reserves Policy for Hetton-le-Hole Independent Methodist Church is to hold a sum equivalent to 6 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on the premises and to be able to continue in the short term and funding planned activities in the event of the loss of a major source of income. £30k of the reserves is designated for a new rood fund which will be needed within the next five years

c. DEFICIT Not applicable

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

		2023		2022
Income	Unr	Rest	Total	Total
Offerings - Non Gift Aided	5322.14		5322.14	4104.09
Offerings - Gift Aided	12180.00		12180.00	11925.00
Funeral & Wedding Offerings				537.85
Funeral & Wedding Fees	2191.00		2191.00	1925.00
Donations Inc. Flowers	168.02		168.02	159.40
Event Income	1192.92		1192.95	929.00
Returned Fees				20.00
Sunday School & YP	40.00		40.00	60.00
HMRC	4404.86		4404.86	8825.86
WA Income	650.00		650.00	200.00
Craft Club	180.00		180.00	221.00
Misc. Cash Received	659.71		659.71	251.54
Bank Interest	387.06		387.06	16.94
Grants		10600.00	10600.00	0.00
	27375.74	10600.00	37975.74
Total Income				29175.68
Expenditure
Ministers Expenses	2780.00		27800.00	1835.00
Energy & Power	1693.23		1693.23	1531.77
Church Flowers & Gifts	568.55		568.55	541.80
Organist Expenses				25.00
Administration	1048.15		1048.15	302.63
Events/Outreach	3976.49		3976.49	3887.93
Donations/Gifts/YP Fuel & Bus	5120.00	600.00	5720.00	4947.80
Sunday School	1118.25		1118.25	776.40
Buildings & Maintenance	1759.54	5880.00	7639.54	4185.12
Household	234.59		234.59	255.54
Church Insurance	1937.12		1937.12	1873.36
Audio Visual	4228.88		4288.88	8427.97
Miscellaneous cash	745.66		745.66	2613.96
	25210.46	6480.00	31690.46
Total Expenditure				31204.28
Surplus / Deficit for the Year	2165.28	4120.00	6285.28	-2028.60
Balance brought forward	50519.71	0.00	50519.71	52598.32
Balance carried forward	52684.99	4120.00	56804.99	50519.71
Current Account				7656.17
Tracker Account				42937.74
Cash in hand				6211.08
Total				56804.99

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

SECTION F: DECLARATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Annual report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Annual Report and the accompanying Financial Statements for the year ended 31 December 2023 were approved by the Trustees and the Church Annual General Meeting and we are authorised to sign the Report on their behalf.

Shaun Newton Beryl Wakefield Chair of Trustees Secretary of the Trustees 31/01/24 31/01/24

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023

Independent Examiner’s Report to the Trustees of Hetton-le-Hole Independent Methodist Church

I report on the financial statements of the charity for the year ended 31 December 2023, which are set out on page 6.

Respective responsibilities of trustee and examiner

The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the financial statements under section 145 of the 2011 Act;
follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.

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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustee concerning any 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 financial statements present a ‘true and fair view’ and the 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:

which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

(Signed)

E. Davison

Elizabeth Davison, 21 January 2024

Hetton-le-Hole Independent Methodist Church ANNUAL REPORT AND FINANCIAL STATEMENTS – YEAR ENDED 31 DECEMBER 2023