CHURCH RECEIPTS AND PAYMENTS ACCOUNTS THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS Lancaster Methodist Church FOR THE YEAR ENDED 31 August 2023 North Lancashire Circuit Clrcult no. 2116 Registered Charity - Charity Registration number If not a registered charity Her Majesty's Revenue and Customs Gift Aid number (The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242) 1170840 Minister.. Revd Ste hen J Charman Church Stewards.. Paul Bowden Lesley Brookbanks Andy Lund Alison Love Treasurer.. Dr lan Love LMC SFA+ 2022~23 1of6 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 Lancaster Methodist Church Unre5trlcted Re$trlcted Tota18 this Fund8 Funds year Totals last SECTION A year a1 RECEIPTS Note a2 Offeiin s and Tax recovered Bank and CFB inteiesl and Investment income 47,820 47,820 50,459 83 4,011 55,513 12,224 119,568 4,011 56,513 75,105 182,449 214 a4 Lellin 45.206 89,059 184,938 a5 Other receipts TOTAL RECEIPTS 62,881 62,881 a6 a71 SECTION B bl PAYMENTS b2 Circuit Assessment or Share 36,000 1,784 13,764 36,000 1,784 30,164 36,000 b3 Donations 1,389 b4 Re airs and Maintenance Ulililiés Ilnsurances, water charges, healing & lighlingl Capital Works Other payments TOTAL PAYMENTS 16,400 12,834 b5 16.782 6.042 51,858 126,230 16,782 6,042 86,600 177,372 18,086 b6 52,848 124,984 246,141 b7 34.742 51,142 b8 Ib91 SECTION C NET RECEIPTSIPAYMENTS FOR THE YEAR c1 a6-b8 6,662 11,739 5,077 61,203 Total funds brought fonNard from last year c2 230,385 2,063 232,448 Ic6 293,701 c3 Sub total ¢1+c2 223,723 13,802 237.525 232,498 ¢4 Transfers and ad"iJslmenls 11081 108 Ic71 501 c5 TOTAL FUNDS AT END OF YEAR Ic3+c41 223.615 13,802 237,417 ICBI 232,448 {c61 SECTION D FOR INFORMATION ONLY.. MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS (those amounts are not to be included In total receiptslpaymènts flgures above) d1 Balance brou hl forward from last ear 132 297 d2 Offerin sIGifts . reGeived for external o anisations 6,426 5,729 d3 OfferingslGifls passed to external org8nisalions fj,561 5,894 d4 BALANCE STILL TO BE PAID (d1 +d2-d31 132 2of6 LMC SFA+ 2022-23 Lancaster Methodist Church SLIMMARY OF ¢HUR¢ cc S AND INTERNAL ORGANISATIONS REPORTING TO THE GHURCH GOUNC SECTION E Please fdlowlhe GuldaTrce te Summary of the Cliurch aGCOUTrts loi Ihe yearended 31 Augusl 2023 and I￿ter￿al Organlsauons reptsrtlng lo ￿e Chur(* CourKIllChufch MeeU)y. No￿ ￿81 Ihe 01 an Organlgahon WOU￿ norrn£lty be Restocled funds unless ilcould bfjcle4ily shown tttAI Ihey eould be uyed lorany M81hodisl pu[pr￿tr. This secuon musi be compldèd lo &rAv8al the gross Income 8nrJ èxpendliure lotaI5 01 Church. Ilgross inCQTng exceEds Ihf Acciuals IttreshD￿. then IheAccruals me[ho￿ of a￿nting AND A DIFF&RENT FORM rnu$i bè 10 reportlhe accounts Isee MethodI51web￿tel. Hease refer lo IhpguidaDGo fiolps iegafdlng liansleis between Ihe Disliicl and comected Di51ricl Organisalion5. Ir4TERNAL ORGANISATIONS Nel Receiptsl Pa eni$ Oponlng balances Rece Ad"usiwenis Cthlno ￿lanCeS e6 c7 Sub ioial of Iniernal anlsalionA funds e11 Church accounts Ilota brought forward from page 2-tolals colutnnl 182,449 177,372 S,077 1fj08 232,448 237,417 el BY CHURCH 182.449 t77,J72 S,077 1081 232,448 237.417 ConlhueoTr a separate sheet i[ne￿9￿ary and biiw ￿e 10191$ foword TOTAL RECEIPTS TOTAL PAYMENTS SECTION F STATEMENT OF ASSETS AND LIABILITIE OPENING BALANCES CLOSING BALANCES CHURCH- CASH Fur4DS HELD al 31 August 2023 Cash in band 381 278 Bank CurrenlAccount 105,624 108,591 Bank D siIAw)unl Cenlr81 FIn8n￿ Board 24.907 Truslees Iof MeUiodl3lChurch Purposes 101,631 94,403 Oihorfunds SUB TOTAL-Church accounts 232,448 237,417 To181 held by Inlernal Otganlsalions Ilhe ch)8lng bÈlan¢* ioial above) lel21 TOTAL GASH FUNt>S HELD BY CHURC 232,448 237.417 SEGTION G Al Al 91 Augv512023 1 Sepiember2022 OTHER ASSETS and LIABILITIES InvÈsimeni$ Includ& Endowments Land & Bulld see nofps re InsuianTrvalv (please refer to NDle 11 4803319 5 172 351 OlherAssets Loan - show aMOunt￿ls1a￿￿1n arend Olhw L[a￿li￿e5 f4 IntludÈ only Funds he￿ altheC￿tr31 Finan¢É Board f5 Includfj only Funds he￿ aiTwstees loi MrAMdis1 GhurGh purposes g1 Includp any tsther Inv&sbnenlA Inolllecash eleM￿lO[TmCP IfLJSl$ attourts lh* Is In¢￿￿&d In linef5 LMCSFA42¢22-23 3of6 Name of Church . .Lancasler Methodist. No.,.211622 Declarations and Scrutiny I confirm that these Receipt and Payment based accounts for the year to 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. Signature of treasurer Dale.........21.12.2023 Nameandaddress oftreasurer.........Drlan Love............................ 10 Johnson Close, Lancaster. Post Code LA15EU Presentation to the Church trustees I confirm that the annual report and accounts for the year ended 31 August 2023 werelwill be. presented lo the meeting of the Church Iruslees held on -5th October 2023............-. Signature of the Ghair of the meeting Name of the Chair of the meeting Rev Linda J Catlow Date.. 3f11212023 Independent Examiner's Report to the Trustees of the Lancaster Methodist Church CharEty Number 1170840 Responsibllitles and bas1$ of report I report to the trustees on my examinallon of Ihe accounts fthe foi the year ended 31 August 2023 set out on pages 2 lo As the Church's Iruslees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charbties Act 2011 I'the Act,). I report in respect of my examination of the Church's accoullls carried out undei section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. delete or cirGle as appropriate SFA* 2022-23 4of6 Name of Church . .Lancaster Methodist......... No...211622 Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( ) which give me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Act., or the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I have1h&vw￿t. obtained independent verificalion of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner Relevant professional qualification of independent examiner Name of firm (where appropriate) Address Posl Code Dale delete or circle as appropriate LMC SFA+ 2022-23 5of6 Name of Church . .Lancaster Methodist......... No...211622 Notes to the Accounts Note1: The Church buildings are entered at their insured value, as is standard Methodist practice. However, they are not realisable by the local church (by sale or mortgage, for example) and so the churGh does not have the right to dispose of the buildings, or to gain from their disposal. The two properties for which we are responsible enable the charity to carry out its objectives, and to generate income by hiring facilities lo oulside bodies. TMCP (Trustees for Methodist ChurGh Purposes) is the custodian trustee. LMC SFA+ 2022-23 Page6of6 ## **- 2022 2023 Lancaster Methodist Church** ## **Annual Report for The Charity Commission** This was the final year of Rev Steve Charman’s ministry at LMC, which was earlier than expected due to his appointment to a senior position in charge of the Methodist Church in Shetland. His ministry had been greatly appreciated and members were keen to wish the Charman family all the best. Rev Linda Catlow became the new minister and superintendant of the Circuit on September 1st 2023 and has been warmly welcomed. Sunday morning worship at Scotforth Road is well attended, with a number of new people attending, including visitors from a number of countries. The service continues to be offered on Zoom, which is much appreciated, especially by those living at a distance and by those who are unwell. Our Sunday evening worship at the Cornerstone is continuing to develop in an informal and interactive style - regularly welcoming reflections and contributions from the congregation. Reflect in the City is a short mid-week evening worship and reflection service from the Cornerstone and also on zoom, which has enabled more to attend.. The church has continued to offer same-sex marriages, and the first celebrated was a most exciting event, with an extremely full church. At Scotforth Road the Little Pebbles toddler group continues to grow and be appreciated by the community. The Youth Group continues on Sunday evenings. The Public Living Room, welcoming a number of local people to join together for coffee, is held once a week. Also, the building continues to be used by a wide range of groups from across the city for their activities. There has been a major change at The Cornerstone as it has proved necessary to end the contract of the Centre Manager, due to inadequate funds. The Chaplain remains in charge and with volunteer help runs the many outreach activities that are offered. These include the Bereavement Support Café every Monday, a ‘music jam’ café , an emotional support group for those with Learning Disabilities, and ‘Emotions anonymous’ an emotional well-being group based on the ‘12 Steps’. Our Tuesday night ‘Moving to Freedom’ group has morphed into the ‘Big Questions’ group for no-holds barred discussion of the biggest theological and spiritual questions that we struggle with. Our Chaplain has continued to offer a very valuable and effective ministry in the city centre - offering a ministry of presence through pastoral care, the various support groups mentioned, teaching, awareness raising, and events which draw-in and connect with the wider community. He also takes his turn leading the evening service and facilitates a theological book group that takes place on zoom. The Justice, Peace and Environment Group have continued to raise awareness of campaigns and also identify appropriate charities for our fundraising activities. The monthly pop-up Foodbank Collection Point has continued to be well supported by folk from within the church and to some extent by the wider community. Special collections were made at Christmas supporting those organized by the City Council. Our finances have remained in a healthy position and we are able to continue our Reserve policy of retaining six month’s typical expenditure. However, we expect increased energy charges, and the need to provide a great part of the salary of The Cornerstone Chaplain over the next few years. At Scotforth we have renewed the flat roofs and carried out an investigation to reduce energy requirements and a feasibility study of alterations to the building with the aim of making more use of it. The Cornerstone has had substantial internal alterations, to reorganize and improve the rooms, enabling better utilization for partners and room hirings. The problem of recruiting people to contribute to leadership remains, and also a need for members to help lead worship continued. However, two more people have been appointed as Leadership Stewards, which has created a team to support the minister and maintain awareness of matters needing decisions in the church. Rev Linda J Catlow Superintendent Methodist Minister/Chair of Trustees of Lancaster Methodist Church: Signature: Date: 23/5/2024 CHURCH RECEIPTS AND PAYMENTS ACCOUNTS THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS Lancaster Methodist Church FOR THE YEAR ENDED 31 August 2023 North Lancashire Circuit Clrcult no. 2116 Registered Charity - Charity Registration number If not a registered charity Her Majesty's Revenue and Customs Gift Aid number (The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242) 1170840 Minister.. Revd Ste hen J Charman Church Stewards.. Paul Bowden Lesley Brookbanks Andy Lund Alison Love Treasurer.. Dr lan Love LMC SFA+ 2022~23 1of6 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 Lancaster Methodist Church Unre5trlcted Re$trlcted Tota18 this Fund8 Funds year Totals last SECTION A year a1 RECEIPTS Note a2 Offeiin s and Tax recovered Bank and CFB inteiesl and Investment income 47,820 47,820 50,459 83 4,011 55,513 12,224 119,568 4,011 56,513 75,105 182,449 214 a4 Lellin 45.206 89,059 184,938 a5 Other receipts TOTAL RECEIPTS 62,881 62,881 a6 a71 SECTION B bl PAYMENTS b2 Circuit Assessment or Share 36,000 1,784 13,764 36,000 1,784 30,164 36,000 b3 Donations 1,389 b4 Re airs and Maintenance Ulililiés Ilnsurances, water charges, healing & lighlingl Capital Works Other payments TOTAL PAYMENTS 16,400 12,834 b5 16.782 6.042 51,858 126,230 16,782 6,042 86,600 177,372 18,086 b6 52,848 124,984 246,141 b7 34.742 51,142 b8 Ib91 SECTION C NET RECEIPTSIPAYMENTS FOR THE YEAR c1 a6-b8 6,662 11,739 5,077 61,203 Total funds brought fonNard from last year c2 230,385 2,063 232,448 Ic6 293,701 c3 Sub total ¢1+c2 223,723 13,802 237.525 232,498 ¢4 Transfers and ad"iJslmenls 11081 108 Ic71 501 c5 TOTAL FUNDS AT END OF YEAR Ic3+c41 223.615 13,802 237,417 ICBI 232,448 {c61 SECTION D FOR INFORMATION ONLY.. MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS (those amounts are not to be included In total receiptslpaymènts flgures above) d1 Balance brou hl forward from last ear 132 297 d2 Offerin sIGifts . reGeived for external o anisations 6,426 5,729 d3 OfferingslGifls passed to external org8nisalions fj,561 5,894 d4 BALANCE STILL TO BE PAID (d1 +d2-d31 132 2of6 LMC SFA+ 2022-23 Lancaster Methodist Church SLIMMARY OF ¢HUR¢ cc S AND INTERNAL ORGANISATIONS REPORTING TO THE GHURCH GOUNC SECTION E Please fdlowlhe GuldaTrce te Summary of the Cliurch aGCOUTrts loi Ihe yearended 31 Augusl 2023 and I￿ter￿al Organlsauons reptsrtlng lo ￿e Chur(* CourKIllChufch MeeU)y. No￿ ￿81 Ihe 01 an Organlgahon WOU￿ norrn£lty be Restocled funds unless ilcould bfjcle4ily shown tttAI Ihey eould be uyed lorany M81hodisl pu[pr￿tr. This secuon musi be compldèd lo &rAv8al the gross Income 8nrJ èxpendliure lotaI5 01 Church. Ilgross inCQTng exceEds Ihf Acciuals IttreshD￿. then IheAccruals me[ho￿ of a￿nting AND A DIFF&RENT FORM rnu$i bè 10 reportlhe accounts Isee MethodI51web￿tel. Hease refer lo IhpguidaDGo fiolps iegafdlng liansleis between Ihe Disliicl and comected Di51ricl Organisalion5. Ir4TERNAL ORGANISATIONS Nel Receiptsl Pa eni$ Oponlng balances Rece Ad"usiwenis Cthlno ￿lanCeS e6 c7 Sub ioial of Iniernal anlsalionA funds e11 Church accounts Ilota brought forward from page 2-tolals colutnnl 182,449 177,372 S,077 1fj08 232,448 237,417 el BY CHURCH 182.449 t77,J72 S,077 1081 232,448 237.417 ConlhueoTr a separate sheet i[ne￿9￿ary and biiw ￿e 10191$ foword TOTAL RECEIPTS TOTAL PAYMENTS SECTION F STATEMENT OF ASSETS AND LIABILITIE OPENING BALANCES CLOSING BALANCES CHURCH- CASH Fur4DS HELD al 31 August 2023 Cash in band 381 278 Bank CurrenlAccount 105,624 108,591 Bank D siIAw)unl Cenlr81 FIn8n￿ Board 24.907 Truslees Iof MeUiodl3lChurch Purposes 101,631 94,403 Oihorfunds SUB TOTAL-Church accounts 232,448 237,417 To181 held by Inlernal Otganlsalions Ilhe ch)8lng bÈlan¢* ioial above) lel21 TOTAL GASH FUNt>S HELD BY CHURC 232,448 237.417 SEGTION G Al Al 91 Augv512023 1 Sepiember2022 OTHER ASSETS and LIABILITIES InvÈsimeni$ Includ& Endowments Land & Bulld see nofps re InsuianTrvalv (please refer to NDle 11 4803319 5 172 351 OlherAssets Loan - show aMOunt￿ls1a￿￿1n arend Olhw L[a￿li￿e5 f4 IntludÈ only Funds he￿ altheC￿tr31 Finan¢É Board f5 Includfj only Funds he￿ aiTwstees loi MrAMdis1 GhurGh purposes g1 Includp any tsther Inv&sbnenlA Inolllecash eleM￿lO[TmCP IfLJSl$ attourts lh* Is In¢￿￿&d In linef5 LMCSFA42¢22-23 3of6 Name of Church . .Lancasler Methodist. No.,.211622 Declarations and Scrutiny I confirm that these Receipt and Payment based accounts for the year to 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. Signature of treasurer Dale.........21.12.2023 Nameandaddress oftreasurer.........Drlan Love............................ 10 Johnson Close, Lancaster. Post Code LA15EU Presentation to the Church trustees I confirm that the annual report and accounts for the year ended 31 August 2023 werelwill be. presented lo the meeting of the Church Iruslees held on -5th October 2023............-. Signature of the Ghair of the meeting Name of the Chair of the meeting Rev Linda J Catlow Date.. 3f11212023 Independent Examiner's Report to the Trustees of the Lancaster Methodist Church CharEty Number 1170840 Responsibllitles and bas1$ of report I report to the trustees on my examinallon of Ihe accounts fthe foi the year ended 31 August 2023 set out on pages 2 lo As the Church's Iruslees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charbties Act 2011 I'the Act,). I report in respect of my examination of the Church's accoullls carried out undei section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. delete or cirGle as appropriate SFA* 2022-23 4of6 Name of Church . .Lancaster Methodist......... No...211622 Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( ) which give me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Act., or the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I have1h&vw￿t. obtained independent verificalion of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner Relevant professional qualification of independent examiner Name of firm (where appropriate) Address Posl Code Dale delete or circle as appropriate LMC SFA+ 2022-23 5of6 Name of Church . .Lancaster Methodist......... No...211622 Notes to the Accounts Note1: The Church buildings are entered at their insured value, as is standard Methodist practice. However, they are not realisable by the local church (by sale or mortgage, for example) and so the churGh does not have the right to dispose of the buildings, or to gain from their disposal. The two properties for which we are responsible enable the charity to carry out its objectives, and to generate income by hiring facilities lo oulside bodies. TMCP (Trustees for Methodist ChurGh Purposes) is the custodian trustee. LMC SFA+ 2022-23 Page6of6