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2021-08-31-accounts

Charity Commission Annual Report Year ending August 2021

As a church and as a community, we have continued to live with the impact of the Covid19 pandemic. This has created great difficulty, throughout the year, in planning ahead as there was such uncertainty about what restrictions would be in place at any given time. Much of our face-toface work continued to be suspended during the year, but we offered as much as possible through online means. When appropriate we resumed activities in our buildings in a Covid-secure manner.

Worship & Spirituality

Worship was held purely online for much of the year - worship at our buildings only resumed in July 2020! However, at the point that we resumed worship at our Scotforth Road building we also provided an option for people to engage in worship through Zoom - ie. hybrid worship. This has been tremendously valued by those who are unable to attend worship at the building. It has created many challenges as we adapt to a hybrid way of working and also demanded much time and energy from our IT volunteers. Our Wednesday evening ‘Reflect in the City’ continued online throughout the pandemic and has transitioned to a hybrid style relatively easily. During the year we welcomed a number of new members who had become part of the congregation via Zoom.

Spirituality

For the majority of the pandemic we have been able to facilitate two Zoom groups for people who are ‘searching’. One of these has been a book group which looks at interesting theology. The other is a ‘house group’ that meets fortnightly to explore the scriptures together. These groups obviously have another purpose, as well, which is to provide meeting points for those who are isolated.

Learning and Caring

Pastoral Care - Caring Cakes initiative

This project started during the first lockdown seeking to offer a small gift and also a socially distanced chat to keep in contact with folk. After the initial infancy of the project, people received a small box with up to half a dozen cakes inside – brownies, scones, carrot cake, flapjack, cookies, millionaire shortbread and lots more besides. Over time, various members of the church community wanted to take part in the project - baking and delivering - and so we were able to widen our radius. We set up a Facebook page to let people know what cakes we had delivered and as a consequence, we able to receive requests from people who did not necessarily have any connection to the church. While one of the highlights of the project was an interview with Graham Liver live on the BBC Radio Lancashire breakfast programme, the real highlight of the project was the socially distanced conversations with people when we dropped off the cakes, especially those people who were unable to get out during the lockdowns.

Pastoral Care - Bereavement Support

We successfully supported a small group of bereaved people via Zoom then began a fortnightly inperson support group when we were permitted to do so. That group has had 6 regular attenders but another 15 or so irregular attenders. There has also been a Zoom bereavement support group for about 10 adults with learning disabilities. This has mainly met fortnightly and will resume as an in-person group when this is safe and appropriate. Our chaplain has also given one-to-one bereavement support to upwards of 30 people – some via Zoom or phone but most in-person. We also managed to commission a piece of artwork which acts as a memorial for all those in our community who have lost a loved one.

Inclusive Church

As part of our commitment to be an inclusive church, we appointed a Disability Champion - to raise awareness and promote inclusion in all areas of our mission and ministry.

Same Sex Marriage

In July 2021, as part of our commitment to be an inclusive church, the Church Council agreed the following proposal - “Lancaster Methodist Church Council welcomes the decision of the Methodist

Conference to authorise same-sex marriages within our buildings. As soon as we are permitted to do so, Lancaster Methodist Church will seek the legal authority and appropriate registration with the registry office to conduct same-sex marriages at Scotforth Road and at The Cornerstone, Sulyard Street.” This decision was sent out in a press release and also through our website and social media channels. The decision has been received very positively by the wider community.

Mental Health Support

We have been developing a mental health programme based on The 12 Steps called ‘Moving to Freedom’. We have run it successfully on Zoom with 2 groups. When it was possible, we moved one of the groups to an in-person meeting and that has continued as a support group ever since. Another offshoot of that group was a faith-sharing group called ‘Walking the Way’ based on some resources produced by the Methodist Church. This will continue to be a monthly support group.

Lancaster Men’s Hub

Our chaplain has been heavily involved in working with a small group to explore specific ways of helping men improve their mental health and wellbeing and also get connected to the wider community. The group was nurtured and inspired by a Zoom group for men that met fortnightly through the various lockdowns. This led to the formation of ‘Lancaster Men’s Hub’ which now has charitable status. This group began organizing in-person activities for men in July and is moving towards a weekly drop-in and a series of talks and workshops on men’s health issues.

Learning

At the start of the year we completed a series of online events under the heading ‘Build Back Better’ - these were open to the wider community as well as our own members and reflected upon ways that we should emerge, and things we should learn, from our experiences during the pandemic. Each session had 2 or more guest speakers who introduced the topics (things such as health, education, housing, young people, employment and social security). The attendance was excellent and the conversations were profound.

Service & Evangelism

Staffng

We continue to be blessed with many volunteers, but some people have stepped back from their responsibilities and it has been quite a challenge to recruit people to take-on the more significant roles and responsibilities - we continue to hold a number of vacant roles. This is most evident in our work with children and young people which is dependent upon a very small number of committed volunteers.

In October 2020, we appointed a Centre Manager to work at both sets of premises. The focus for the Centre Manager at The Cornerstone is to consolidate existing work and secure funding to ensure the long-term viability of the work. The focus at the Scotforth Road site is to connect and engage with the wider community in order to identify an appropriate strategy for the redevelopment of the site.

Property

Our Scotforth Road building has been designated as the South Lancaster Community Emergency Centre - providing a community base if required as a result of flood / storm / power cuts etc. impacting the local community.

Finance

Our finances have remained healthy despite the pandemic - our members have continued to give very generously to sustain our work. We also received a substantial legacy from a member who had died (£128,395.38) - the majority of this sum is to be allocated to the future redevelopment of the Scotforth Road.

The Cornerstone Café

Towards the end of the year we had to make the decision to close The Cornerstone Café - During the pandemic, hospitality sector grants and the government furlough scheme enabled us to retain the café staff despite the cafe being closed for many months. We re-opened the café when permitted during the year, but the income from sales was well below that needed to make the café financially viable. As the furlough scheme was coming to an end, we reluctantly concluded that the café would have to close and the staff would be made redundant.

Black History Group

Towards the end of 2020 we were invited to get involved with the ‘Lancaster Black History Project’ which was seeking to explore Lancaster’s connection with the slave trade. We put together a small group of amateur researchers to look specifically at how slave trade money had been used to develop Dalton Square and the area around The Cornerstone. This served 2 purposes – enabling people to develop their interest in local history, and providing another way for people to connect up with others.

Community Partnerships

Despite issues with the café, The Cornerstone has continued to work effectively as a community hub. We have maintained excellent relationships with various charities and groups that share our ethos and outlook. Some have hired our rooms – others have been given free space in the building. These groups include – City of Sanctuary, Refugee Advice and Information Service, ‘CanChat’ (cancer support group), ‘Socialease’, Morecambe Bay Credit Union, the Poverty Truth Commission, and ‘Christians Against Poverty’. We really hope that some of these partnerships will open up other areas of work and support for some of Lancaster’s most vulnerable people.

Outreach

Our Justice, Peace & Environment Group have remained very active throughout the pandemic. One project emerged to assist with the food shortage at the Morecambe Bay Foodbank: on the first Saturday of each month we held a ‘pop-up’ food collection point at our Scotforth Road site. This was advertised to the local community and was very well supported by our own members and also by local residents.

Development Plan

Towards the end of the year, we completed a ‘business development plan’ for the church - recognising that this is not a document ‘set-in-stone' but a working document which will adapt and change according to the circumstances we face over the coming months and years.

Conclusion

Overall, the year was very challenging but there have also been many, many things to celebrate.

Name of Church: Lancaster Methodist Church

Church No. 2116/22

Statement of Financial Activities (SOFA) for the year ended 31 August 2021 Notes to

Notes to
the
account
s
Income
1 Offerings
2 Donations
4
3 Gift aid
4 Interest and investment income
5
5 Income from investment properties
6 Internal organisations
7 Other charitable income
6
8Total income
Expenditure
9 Circuit assessment or share
10 Grants and donations
7
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
8
16 Internal organisations
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2020-21
£
£
£
£
£
38,785
38,785
5,553
128,395
4,246
138,194
10,521
10,521
34
115
149
0
0
80,436
87,319
167,755
135,329
128,510
91,565
-
355,404
36,000
36,000
1,771
3,949
5,720
8,199
8,199
12,390
12,390
0
3,307
3,307
55,110
69,714
124,824
0
116,777
0
73,663
0
190,440
0
0
18,552
128,510
17,902
0
164,964
0
0
18,552
128,510
17,902
0
164,964
129,034
129,034
147,586
128,510
17,902
-
293,998

Name of Church: Lancaster Methodist Church

Church No. 2116/22

Statement of Financial Activities (SOFA) for the year ended 31 August 2020 Notes to

Notes to
the
account
s
Income
1 Offerings
2 Donations
3 Gift aid
4 Interest and investment income
5 Income from investment properties
6 Internal organisations
7 Other charitable income
8Total income
Expenditure
9 Circuit assessment or share
10 Grants and donations
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
8
16 Internal organisations
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2019-20
£
£
£
£
£
36,100
36,100
4,819
1,549
6,368
8,706
8,706
176
176
0
0
93,785
22,000
115,785
143,586
-
23,549
-
167,135
45,000
45,000
841
1,618
2,459
11,848
11,848
12,856
12,856
0
959
959
68,747
22,000
90,747
0
140,251
0
23,618
0
163,869
0
0
3,335
0
-69
0
3,266
0
44
44
3,379
0
-69
0
3,310
125,655
69
125,724
129,034
-
-
-
129,034

Name of Church: Lancaster Methodist Church Church No 2116/22

Balance Sheet as at 31 August 2021

Fixed Assets Notes to the
Accounts

General Fund
(Unrestricted)
£
Designated
Funds
(Unrestricted)
£
Restricted
Funds
£
Endowment
Funds
£
Totals 2021
£
Totals 2021
£
Totals 2020
£
Church buildingand otherproperty 9 0 0 0
Investmentproperties 0 0
Investments 0 0
Total fixed assets 0 0 0 0 0 0
Current Assets
Debtors andprepayments 2,104 2,104 2,638
Loans bythe Churches 0 0
Investments with TMCP 128,510 128,510 0
Central Finance Board Deposits 24,803 24,803 24,769
Cash at Bank and in hand 122,783 17,902 140,685 104,265
Total current assets 149,690 128,510 17,902 0 296,102 131,672
Current liabilities
Creditors (due in under 1 year) 5,876 5,876 1,893
Grantspayable within 2020-21 0 0
Total current liabilities 5,876 0 0 0 5,876 1,893
Net current assets/liabilities 143,814 128,510 17,902 0 290,226 129,779
128,510
17,902
0
290,226
Total assets less current liabilities 143,814 128,510 17,902 0 290,226 129,779
Long term liabilities
(due after more than oneyear)
Grantspayable after 2020-21 0
Loans to the Church 20,000 20,000 20,000
0
Net assets 143,814 128,510 -2,098 0 270,226 109,779

Funds of the Church

Funds of the Church
General Fund(Unrestricted) 143,814 -2,098 143,814 129,034
Designated Funds(Unrestricted) 128,510 128,510 0
Total Unrestricted Funds 272,324 129,034
Restricted Funds -2,098 -2,098 -20,000
Endowment Funds 0 0
Total Funds 143,814 128,510 -2,098 0 270,226 109,034

Signed

Church Treasurer

Long term liabilities (due after more than one year) Grants payable after 2020.21 Loans lo the Church 20,000 20,000 20,000 Net assets 143,814 128,510 -2,098 270,226 109,779 Fund# ofthe Church General Fund IUnf8Strictedl Deslonaled Funds (Unrestrlctedl Tot81 Unrestrl¢t8d Funds 143.814 143.814 128.510 272,324 .2.098 129,034 128,510 129,034 .20.000 R8Strlcted Funds -2.098 Endowmenl Funds rotal Funds 143,814 128,510 -2,098 270,226 109,034 Signed Church Treasurer

Lancaster Methodist Church

Church No. 2116/22

Notes to the Accounts

1. Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 - the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.

2. Funds

The funds held constitute General Funds held for any purpose of the Church which are Unrestricted; Designated Funds are from the Thom Bequest and are for Capital Development; Restricted funds are held for a narrower purpose, comprising grants and donations for specific appeals. There are no Endowment funds.

3. Accounting policies

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. Incoming Resources

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.

Resources Expended

This is recognised when a liability is incurred, or a constructive obligation arises, that results m 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.

Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment.

VAT

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Church

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500.

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

Investments

Investments are valued in the balance sheet at market value at the year end Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown m the SOFA

Debtors and Prepayments

Debtors include rental income.

Creditors

Creditors include outstanding bills for utilities.

4. Donations

General Fund comprises unrestricted donations to the Church; Designated Funds are those from the Thom Bequest, lodged with TMCP; Restricted Funds are those donations received for our appeals and for Monday Meeting Point expenses:

2020-21 2019-20
Morecambe BayFood Bank £3611
Christian Aid £588 £497
MondayMeetingPoint £47
All We Can £781
Deaf Children’s Society £270
total £4,246 £1,549

5. Interest

2020-21: CFB £34 and TMCP Thom Bequest £115 2019-20: CFB £176

6. Other charitable Income

2020-21 2019-20
unrestricted restricted unrestricted restricted
rentals £25084 £40315
grants £34471 £63839 £7500 £22000
JRS £23480 £13721
Cafe sales £12779 £30467
Miscellaneous £8102 £1782
total £80,436 £87,319 £93,785 £22,000

7. Expenditure - Grants and Donations:

penditure - Grants and Donations:
2020-21 2019-20
From Appeal donations £3949 £1618
Anticipated Gift Aid for Appeals £771 £143
Cityof Sanctuary £1000
Homeless Action £500
other £198
total £5,720 £2,459

8. Other expenditure:

er expenditure:
2020-21 2019-20
unrestricted restricted unrestricted restricted
salaries £46580 £61899 £57046 £22000
Cafepurchases £3154 £7583
Miscellaneous £5376 £7815 £4118
total £55,110 £69,714 £68,747 £22,000

9. Fixed Assets:

The Church buildings are entered as of zero value as they are not realisable by the local church (by sale or mortgage, for example) and so to apply a financial value would misrepresent the charity’s financial situation. The two properties for which we are responsible enable the charity to carry out its objectives, and to generate income by hiring facilities to outside bodies. TMCP (Trustees for Methodist Church Purposes) is the custodian trustee.

10. Paid employees

Staff costs paid during the year

Gross wages,salaries and benefits in kind
Employees National Insurance costs
Pension costs
Total staff costs
Average number of FTE employees in theyear
2020-21 2019-20
£99371 £71636
£6525 £4117
£5024 £3442
£110920 £79195
4.18 3.19

Total Redundancy in 2020-21: £1968

11. Government Grants

Received and paid in full

2020-21 2019-20
HMRC Job Retention Scheme £21993 £15793
Local council – closure and restricted business £32971 N/A

12. Payment to Trustees

No payments were made to trustees, except for reimbursement of purchases made for and settlement of bills of the Church.

Name ofchurch..................................................................... No..l..i.K 6 (1- Declarations and Scrutiny I confinn that these Re￿Ipt and Pa￿ent based a¢￿Unts for the year to 31 A￿Just 2021 have been prepared from the records of the Church and that they indude all fijnds under the control of the Church tntstees. Signature of treasurer ... ID MorL IOiL Name arid addressof treasu￿r......................................... ........................................... 10 tsOHKIs0￿ CLQ&é, LAN)"oAs ( Ptl Post Code.................. Prosentatlon to th• Church tntste•s l confirm that the annual ￿port and accounts for the year ended 31 August 2021 were￿141 be. presented to th8 meetirKJ of the Church trustees held on .. Signature of the Chair of the meeliro: .. S. ￿. CtiMNI fibate........................ Name of the Chairof the meetiru:........................................ (L OLt- Independent Examinevs Report to the Trustees of the LftN cR8TJ &.tJ.£THCD.1S.T.....Church Charlty Number.l.I.TLSFo Responslbllltlos and basls of report I report to the trustees on my examination of the accounts of the .Lo.Thty.. M. thrd.15.e Church for the year ended 31 August 2021 set oui on pages ... lo . As the Church's trustees, you are r8sponsible for the weparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 (Ihe Arf). I report in respect of my examination of the Church's accounts carTied <xJt uThler section 145 of the Act and, in carrying OLrt my examination, I have followed all the awicable Directions given by the Charity Commission under sectron 145(5){b) of the Act. . delete or cirde as appropriats 415

NameofChUrth...kft.tN.cft3ftik..￿knT !+C:D..(S.T................. Indepond8nt Examlno¢s stat￿nent I have completed my examination. I confimi that no material matter5 have Come to my attention in connection wth the examination {0th8r than that disdosed bel(b¢) whith give me cause to believe that in, any material respect the accounting records were not kept in accordan￿ ￿ section 130 of the Ad., or the accounts do not accord with the accounting records. I have no cOn￿mS and come across rK> olher matter5 in conne(lion the examination to which attention should be dravm in this report in order to enable a proper understanding of the accounts to be reached. I havelhavtrnot. obtained irKlependent verification of all investments with the Twstees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Cerrtral Finance Board of the Meth¢xlist Church which are indivmlually in e￿$$ of £10,0(X) {ten thousand pounds) at the balan sheet date. Signature of indeperKlent examiner Name of independent examiner Relevant professional qualification of independent exam1r￿T Name of fimi (where appropriate) ! l Ll InJ!.or .e.. J......Qo:::.Ffr*. Address P￿5 Iro . delete or circle as appropnate September 2021 515

RESERVES POUCY of Lancaster Methodist Church Council Generdl Funds held at YIE 3110812021 Unrestricted: £135329 nated: £128510 Restricted FurKls held £17902 Endowment Funds held £0 Reserves policy for General Funds The Designated Funds are the Thom Bequest and devoted to Caprtal Development. Currently Covid-9 restriclions mean that our income is reduced. We aim to keep approximately six months, expenditure for arcurt assessment and running costs. Wrthout taking the loan into a(£ount, this would be approximatety £95,WO. We antiapate increased MaIntenar￿ expenditure in the next few years. Any excess income over expendrture and reseNe from CoMerst￿e goes tO4￿￿rdS the repayment of the Circuit loan {c3JrrenJy £20,IJJ)). for Restricted Funds This includes grants from Circuit and District for the Comef5tone Chaplain whid) we expect to receive during the year, grants from various provKler5 for outrea( and development Drk" furKJs from various appeals for national and intemational charitable wot*. Temis relating to Endowment Funds held NIA This Reserves Policy has been approved by Church Council ("Church Counci Icircuit Meeting Distri TreasU￿r.. Dr lan Love Truslee Full name.. lan Love Full Naff Signature (fv Lfr4- Signatu