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2021-08-31-accounts

Annual report and accounts Year ended 31 August 2021

A bronze award winning Eco Church in the North Bedfordshire Methodist Circuit

Putnoe Heights Church Re istered Charit Number: 1190242 g y

Putnoe Heights Church Year ended 31 August 2021

Contents

Page
Trustees' Annual Report 1 to 8
Independent Examiner's Report 9
Comments on Methodist Standard Form of Accounts 10 to 11
Appended:
Methodist Standard Form of Accounts 12 to 16

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report

Reference and administration details

Charity name : Putnoe Heights Church

Also known as: Putnoe Heights Methodist Church Putnoe Heights Church Centre

Registered charity number : 1190242 Address: Putnoe Heights Bedford MK41 8EB

Managing Trustees

The names of those who served as Managing Trustees in the year are as follows:

Rev Caroline Weaver (Chair) [retired 31 August 2021] Sue Allen (Senior Church Steward) Jenny Snelson (Church Steward) Christine Nixon (Secretary) Andrew Dennison (Treasurer) Rev Andrew Hollins Rev Gill Baalham [resigned 31 August 2021] Nick Guy (Circuit Steward) [appointed 22 October 2020] Jo Barrow Sylvia Cohen Shelly Dennison Sue Edwards Nigel Firban [appointed 25 April 2021] Margaret Massey Carolyn Morris Margaret Peck Barry Snelson

After Rev Caroline Weaver left at the end of the year, Rev Andrew Hollins became the Minister of Putnoe Heights Church and Chair of Trustees from 1 September 2021.

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

Structure, governance and management

Governing document

As part of the wider Methodist Church in Great Britain, the Charity's governing document is the Deed of Union (1932) and Methodist Church Act (1976).

Within the wider Methodist Connexion, Putnoe Heights Church is part of the North Bedfordshire Methodist Circuit which in turn is itself part of the Bedfordshire, Essex and Hertfordshire District of the Methodist Church.

Membership of the governing body

The governing body of the Charity is the Church Council, the members of which are the Managing Trustees. Certain officers are automatically Managing Trustees by virtue of their office. These are the minister, the secretary, the church stewards, the treasurer and the pastoral secretary. The other Managing Trustees are church representatives appointed to the Church Council at a general meeting of members of the church, normally held at least annually.

Two committees report to the Church Council:

Bodies entitled to appoint Trustees

The North Bedfordshire Methodist Circuit is entitled to appoint four Trustees to the Putnoe Heights Church Council, which comprise:

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

Objectives and activities

Purposes

The calling of the Methodist Church is to respond to the gospel of God's love in Christ and to live out its discipleship in worship and mission.

It does this through:

Worship

The Church exists to increase awareness of God's presence and to celebrate God's love

Learning and Caring

The Church exists to help people to grow and learn as Christians, through mutual support and care

Service

The Church exists to be a good neighbour to people in need and to challenge injustice

Evangelism

The Church exists to make more followers of Jesus Christ

Putnoe Heights Church seeks to apply this within the local environs of Putnoe, Bedford. As well as acting as a place of worship, Putnoe Heights Church also aims to use the building with which it is blessed to offer space for hire to the local community as a community centre known as 'Putnoe Heights Church Centre'.

Activities undertaken

The Charity undertakes a wide range of activities every year in line with its Christian purpose. These typically include but are not limited to:

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

Public benefit statement

The Managing Trustees oversee the activities of the Charity with due regard to the Charity Commission guidance on public benefit.

The benefits of the Christian activities of the Putnoe Heights Church are considered to be:

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

The benefits of the community hire activities of the Church Centre are considered to be:

Achievements and performance

As the impact of COVID-19 continued to cast its shadow across the world, the year to 31 August 2021 was one of gradual steps back towards some sort of normality.

Sunday worship services in church had already resumed, with some restrictions, before August 2020, and worship continued to respond to the changing pandemic situation throughout the period covered by this report. Most notably the Tier 4 lockdown in Bedford resulted in the last minute cancellation of many of the planned Christmas services, however by August 2021 we had been able to return to congregational hymn singing.

The year also saw the gradual resumption of hire activity in the Church Centre and we were delighted to begin to welcome hirers old and new through our doors once more.

Following the formation of a Mission Steering Group in the previous year, this group began to consider what steps to take towards the three initial priorities for Putnoe Heights Church which are:

Some members of the Group also joined with the Mission Planning training offered by the District.

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

On 1 August 2021 we held a Climate Sunday service as part of the nationwide initiative in the run up to COP26 in Glasgow. At this service we made formal commitment as a church to work towards an Eco Church silver award.

As part of our ongoing Eco Church progress we are asked make a commitment to support an overseas environmental project through prayer over a sustained period. During the year the Putnoe Heights Church Council chose the A Rocha Uganda project "Farming God's Way" to support in this way. More information can be found - - at www.farming gods way.org

Putnoe Heights Church has also begun the process on gathering data to calculate its carbon footprint and to monitor this over time.

Lastly, at the end of the year we said a fond farewell to Rev Caroline Weaver, our minister for the past three years, as she took a well earned retirement. We wish her all the best for the future and sincere thanks for her guidance and support during her years with us as the church went through a number of significant changes.

In Caroline's stead, we welcome Rev Andrew Hollins to be our minister over the coming year.

Financial review

Putnoe Heights Church has relied heavily upon its reserves during the year ended 31 August 2021. Fortunately, these reserves at the beginning of the year were significant, largely as a result of donations and legacies received in recent years, and this has meant that the church has been able to weather the storm.

Whilst church services have continued as far as possible during the year, overall offertory received directly from those services has dropped. However, we are fortunate that many of our church members give by standing order and we are very grateful to them and to those who have transferred to this option during the year. Our income from this source has seen a rise on the prior year.

Income from room lettings, which pre-COVID represented around half of our overall income, saw a further decline in the year despite the gradual resumption of hire bookings. The 2020 income had been bouyed by the settlement of a number of older invoices from before lockdown but by 2021 these had all been settled and the lettings income reflected the limited bookings possible.

A full review of all costs associated with the Church Centre was completed and implemented in the year. This resulted in a cost saving in some areas.

The Circuit Assessment is a formal commitment made eight months before the start of the year. As it happens, a significantly increased Circuit Share had been offered back in December 2019 and based upon budgets and expectations at that time that had no inkling of the lockdowns and disruption that would follow.

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

We are pleased to say that we were able to honour this commitment and meet our Circuit Share in full, even though this meant using some of the reserves held and resulting in a deficit of almost £34k for the year.

In addition, we have been able to further support the Circuit with a temporary loan of £120,000 made in May 2021 to help with the purchase of a new manse. The loan will be repaid with the proceeds from the sale of a different manse that was to be vacated and sold subsequent to the purchase new manse. The loan has a maximum term of one year and is interest free. At the time of approving these financial statements, the repayment is currently in the process of being made by the Circuit.

Due to the cash basis that we are required to use for the Methodist Standard Form of Accounts, this loan is not shown as an asset of Putnoe Heights Church in Section F but is instead included as an adjustment in Section C and therefore contributes to the overall reduction of in closing reserves held from £211,357 to £57,576 at 31 August 2021.

When the loan is repaid in the following year this adjustment will reverse and our reserves will increase again accordingly. In the meantime the loan is noted for disclosure purposes in Section G.

Reserves policy

This reserves policy covers our General Fund and Designated Funds only. It does not include the funds represented by the church building and property as this fund, whilst classified as unrestricted funds, is not available for use by the church without the sale of the assets concerned.

The Trustees aim to maintain a level of General Fund equivalent to six months’ ordinary expenditure. This allows sufficient working capital to cover fluctuations in income and expenditure, meet emergency calls on cash and would enable the church’s activities to continue should there be a significant fall in income whilst efforts were made to replace the income lost or to change activities. For the coming year this is valued at £38,500. In addition, the impact of COVID-19 on the hire activities has seen a significant drop in income. Last year an additional reserve of £50,000 was made to cover expected deficits over the following two years. Of this, £16,000 remains for the coming year ended 31 August 2022.

Designated funds: Lettings income from the Church Centre comprise a significant part of annual income and a Property Reserve of £20,000 has been allocated towards any significant items of expenditure on repairs that may arise in an ageing building, in order that ensure the building is available for use again as soon as possible.

Putnoe Heights Church Year ended 31 August 2021

Trustees' Annual Report (continued)

A separate Maintenance Reserve of £5,000 has been allocated towards planned repairs. No major expenditure requirements were identified from the quinquennial inspection in 2020. A Redecoration Reserve of £2,000 is also held towards redecoration of the church building.

A Personnel Reserve of £2,500 is held in case of any significant employment matters that may arise.

A redevelopment reserve of £67,000 is currently ring-fenced against the refurbishment of the former playroom and outside play areas which were previously occupied exclusively by the pre-school for many years and had been modified specifically for their needs. Both areas will therefore need some refurbishment to make them suitable for other uses and this may be an opportunity for completely repurposing these spaces. However, no plans have yet been made for these areas.

Restricted funds are not covered by this policy as these funds relate to the internal organisations of the church and are restricted for use by those organisations.

The Trustees are aware that, as a result of significant legacies received in recent years, the level of General Funds held are in excess of the policy. The Trustees are conducting a review of reserves levels to determine how best to use these reserves for the furtherance of the churches mission. This will combine with considerations arising from the Mission Steering Group, which may identify potential new projects or activities for using the funds held, as well recognising the funding needs of the wider North Bedfordshire Methodist Circuit.

The Trustees' Annual Report was signed by the Chair of Trustees on behalf of the Church Council. The accompanying Methodist Standard Form of Accounts were presented to and approved by the Church Council on 16 February 2022.

Rev Andrew Hollins Chair of Trustees

Date: 18 March 2022

Putnoe Heights Church Year ended 31 August 2021

Independent Examiner's Report

I report to the Managing Trustees on my examination of the accounts of Putnoe Heights Church (the "Charity") for the year ended 31 August 2021.

As the Managing Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Ian Morse

Name of Independent Examiner: Ian Morse Address: C/o Putnoe Heights Church Office Putnoe Heights Bedford MK41 8EB

Date: 18 March 2022

Putnoe Heights Church Year ended 31 August 2021

Accounting policies - Methodist Standard Form of Accounts

Basis of accounts

On the following pages 12 to 16 are given the Methodist Standard Form of Accounts of Putnoe Heights Church for the year ended 31 August 2021, prepared in accordance with the requirements of the Methodist Church in Great Britain.

The accounts have been prepared on a Receipts and Payments basis since income is below the threshold that allows this approach.

Accounting policies

In order to better aid the understanding of readers, the following accounting policies are stated which explain aspects of the standard form of accounts:

Core activities

The result for the year from core activities of the Charity, being the operation of the Church and Church Centre, are given in sections A to C.

Charitable collections

Collections made for specific charities are accounted for separately in section D and are not therefore part of the funds of the Charity.

Internal organisations

Any internal organisations within the overall Charity that have separate funds are shown in section E.

Funds

In common with most charities, the funds held by Putnoe Heights Church fall into three categories:

General unrestricted funds

General funds are unrestricted and can be used for any purpose in accordance with the charitable objectives at the discretion of the Managing Trustees.

Designated unrestricted funds

Designated funds are also unrestricted but have been allocated to a particular purpose by the Managing Trustees.

Restricted funds

Restricted funds can only be used for particular purposes within the charitable objectives. Such restrictions may arise when specified by the donor or when funds are raised for particular restricted purposes. All funds relating to internal organisations are deemed to be restricted funds

Putnoe Heights Church Year ended 31 August 2021

Accounting policies - Methodist Standard Form of Accounts

Assets and liabilities

Whilst the accounts are prepared on a Receipts and Payments basis, details of debtors and creditors existing at the year end are included in section G for reference but these do not form part of the overall funds disclosed in the accounts.

The only creditor actually included in the Receipts and Payments accounts are keycard deposits held for hirers since these have already been received but are due back to hirers upon return of the keycards in question.

Church site and building

In common with all Methodist Churches, the property is owned by the Trustees for Methodist Church Purposes ("TMCP"). Usage of the building by Putnoe Heights Church is for those purposes as permitted under the Constitutional Practice and Discipline of the Methodist Church.

By convention, a value for the church building is included in section G for reference. The value is a historic valuation disclosed as deemed cost and is not meant to represent the current market value of property at the year end date.

Accompanying notes

Additional accompany notes are given voluntarily where it is felt these will add beneficial information to the reader of the accounts.

CHURCH RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH

STANDARD FORM OF ACCOUNTS

Putnoe Heights

Church

FOR THE YEAR ENDED

31 August 2021

CHURCH CHURCH CHURCH CHURCH CHURCH CHURCH CHURCH CHURCH CHURCH CHURCH
RECEIPTS AND PAYMENTS
ACCOUNTS
THE METHODIST CHURCH
STANDARD FORMOF ACCOUNTS
Putnoe Heights Church
FOR THE YEAR ENDED
31 August2021
North Bedfordshire Circuit Circuit no 34/01
Registered Charity - Charity Registration number 1190242
If not a registered charityHer Majesty's Revenue and
Customs Gift Aid number		 XN42970
(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)
Minister:
Revd Andrew Hollins
Church Stewards:
Jennifer Snelson
Susan Allen
Treasurer:
Andrew Dennison
ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 Putnoe Heights Putnoe Heights Putnoe Heights Church Church
Unrestricted
Funds		 Restricted
Funds		 Totals this
year		 Totals last
year
SECTION A
£ £ £ £
a1 RECEIPTS Note
a2 Offerings andTax recovered #1 33,471 - 33,471 35,041
a3 Bank and CFB interest and
Investment income		 #2 540 - 540 1,236
a4 Lettings #2 6,978 - 6,978 28,037
a5 Other receipts #2 2,494 - 2,494 2,975
a6 TOTAL RECEIPTS 43,483 - 43,483 (a7) 67,289
SECTION B
b1 PAYMENTS
b2 CircuitAssessment orShare 42,875 - 42,875 38,625
b3 Donations #3 2,791 - **2,791 ** 2,804
b4 Repairs andMaintenance #4 8,371 - 8,371 7,138
b5 Utilities (Insurances, water
charges,heating& lighting)		 #5 4,279 - 4,279 7,864
b6 - - - -
b7 Otherpayments #6 18,948 - 18,948 25,370
b8 TOTAL PAYMENTS 77,264 - 77,264 (b9) 81,802
SECTION C
c1 NET RECEIPTS/PAYMENTS
FOR THE YEAR		 (a6-b8) (33,781) - (33,781) (14,513)
c2 Total funds brought forward from
last year		 211,357 **211,357 ** (c6) 150,905
c3 Sub total (c1+c2) 177,576 - 177,576 **136,392 **
c4 Transfers and adjustments #7 (120,000) **(120,000) ** (c7) 74,965
c5 TOTAL FUNDS AT END OF YEAR (c3+c4) 57,576 - 57,576 (c8) 211,357 (c6)
SECTION D
d FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS
(these amounts are not to be included in total receipts/payments figures £ £
d1 Balance broughtforwardfrom last year 212 -
d2 Offerings/Gifts- receivedforexternalorganisations 2,875 3,378
d3 Offerings/Gifts -passed to external organisations 3,087 3,166
d4 BALANCE STILL TO BE PAID (d1+d2-d3) - 212

Putnoe Heights Church

SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL

SECTION E Please follow the Guidance Notes to complete this page Summary of the Church accounts for the year ended 31 August 2021 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the District and connected District Organisations.

Putnoe Heights Putnoe Heights Putnoe Heights Putnoe Heights Church
SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL
SECTION E
 Please follow the Guidance Notes to complete this page
Summary of the Church accounts for the year ended 31 August 2021 and Internal Organisations reporting to the Church Council/Church Meeting. Note that the
funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This
section must be completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the Accruals
method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding
transfers betweentheDistrict and connectedDistrict Organisations.
INTERNAL
ORGANISATIONS		 Receipts Payments Net Receipts/
Payments		 Adjustments Opening
balances		 Closing balances
e1 Tuesday Club - - - - 238 238
e2
e3
e4
e5
e6
e7
e8 Sub total of Internal
Organisationsfunds		 - - - - 238 (e11) 238 (e12)
e9 Church accounts (totals
brought forward from
page 2 - totals column)		 43,483 (a7) 77,264 (b9) (33,781) **(120,000) ** (c7) 211,357 (c6) 57,576 (c8)
e10 TOTAL CASH FUNDS HELD
BY CHURCH		 43,483 77,264 (33,781) (120,000) 211,595 (x) 57,814 (y)
Continue on a separate sheet
if necessary and bring the
totals forward		 TOTAL RECEIPTS TOTAL
PAYMENTS
SECTION F
STATEMENT OF ASSETS AN D LIABILITIES
CHURCH - CASH FUNDS HEL D at 31 August 2021 OPENING
BALANCES		 CLOSING
BALANCES
f1 Cash in hand 2,630 323
f2 BankCurrentAccount 8,605 16,208
f3 Bank DepositAccount - -
f4 Central FinanceBoard 78,958 39,647
f5 Trustees for Methodist Church Purposes 121,164 1,398
f6 Other funds - -
f7 SUB TOTAL - Church accoun ts 211,357 (c6) 57,576 (c8)
f8 Total funds held by Internal Organisations (the
closing balance total from above) (e12)		 238 (e11) 238 (e12)
f9 TOTAL CASH FUNDS HELD BY CHURCH 211,595 (x) 57,814 (y)
SECTION G At At
OTHER ASSETS and LIABILI TIES 1 September 2020 31 August 2021
g1 Investments (includeEndowments) - -
g2 Land & Buildings (see notes re Insurance
value)		 3,050,000 3,050,000
g3 Other Assets 6,583 120,000
g4 Loan(s)-showamount outstanding at yearend - -
g5 Other Liabilities 1,340 236
f4 Include onlyFundsheld at the Central FinanceBo ard
f5Include onlyFundsheld atTrusteesfor Methodist Church Purposes
g1 Include any other investments (not the cash elem ent of TMCP trusts acco unts this is include d in line f5
Putnoe Heights Church Putnoe Heights Church
Notes to the accounts for the year ended 31 August 2021
2021 2020
Unrestricted Designated Total Unrestricted Designated Total
1 Offertory & Donations
Loose Cash 3,923 - 3,923 5,583 - 5,583
Envelope Scheme 2,530 - 2,530 6,349 - 6,349
GiftAid envelopes 37 - 37 - - -
Standing Orders 15,904 - 15,904 13,849 - 13,849
TotalOffertory **22,394 ** - **22,394 ** 25,781 - 25,781
Legacies - - - - - -
Donations 717 678 1,395 _531 _ 810 1,341
GiftAidrefunds 9,682 - 9,682 7,919 - 7,919
Total 32,793 678 33,471 34,231 810 35,041
2 Other Income
Hire ofpremises 6,978 - 6,978 _28,037 _ - _28,037 _
Interest 540 - 540 1,236 - 1,236
Photocopier income 20 - 20 390 - 390
Feed-in-tariff receipts 1,924 - 1,924 _2,052 _ - _2,052 _
Fundraising activities 230 - 230 _332 _ - _332 _
Miscellaneous 320 - 320 _201 _ - _201 _
Total 10,012 - 10,012 32,248 - 32,248
3 Grants & Donations [External]
A Rocha UK(Eco Church) 100 100
Action ForChildren 450 450 1,114
All We Can 375 125 500
Christian Aid 6 6 366
Foodbank - 210
Friendsfor Life 100 100
Keech Hospice - 530 Autumn Appeal
Methodist Connexional Funds 1,170 1,170
Methodist Church WorldMission Fund - 127
MHA 450 450
Royal British Legion 15 15
SMART - 210
TibbsDementia - 530 Autumn Appeal
2,666 125 **2,791 ** **3,087 **
4 Property Maintenance
Repairs &maintenance 4,014 - 4,014 6,188 - 6,188
Professional fees 4,357 - 4,357 950 - 950
Total 8,371 - 8,371 7,138 - 7,138
5 Insurance, utilities, etc
Insurance 1,856 - 1,856 _1,832 _ - _1,832 _
Electricity 1,040 - 1,040 _2,381 _ - _2,381 _
Gas 1,161 - 1,161 _2,404 _ - _2,404 _
Water 389 - 389 _501 _ - _501 _
TradeRefuse Charges (167) - (167) 746 - 746
Total 4,279 - 4,279 7,864 - 7,864
2021 2021 2021 2020 2020
Unrestricted Designated Total Unrestricted Designated Total
6 Other expenditure
Youth work - - - 269 - 269
Church music 140 - 140 300 - 300
Churchpublications 24 - 24 116 - 116
Worshipresources 80 - 80 188 - 188
Licences & permits 817 - 817 _907 _ - _907 _
Safeguarding - - - 40 - 40
Salaries &NI 8,657 - 8,657 9,549 - 9,549
Cleaning Services 5,952 - 5,952 9,488 - 9,488
CleaningMaterials 19 - 19 _984 _ - _984 _
Equipmenthire (photocopier) 607 - 607 642 - 642
Photocopiercharges 243 - 243 415 - 415
Postage 87 - 87 44 - 44
Stationery 101 - 101 _251 _ - _251 _
Telephone &internet 535 - 535 760 - 760
Sundry expenses 1,152 535 1,687 568 848 1,416
Total 18,414 535 18,949 24,521 848 25,369
7 Adjustments inyear
LoantoNorth BedfordshireMethodist Circuit (120,000)
(120,000)
Internal Organisations
B/fwd Income Outgoings Transfers c/fwd
2021(All restricted funds)
TuesdayClub 238 - - - 238
Total 238 - - - 238
2020 (All restricted funds)
Hazeldene Heights PreSchool _126,187 _ _44,131 _ (96,194) (74,124) -
Luncheon Club 412 _1,481 _ (1,617) (276) -
Flower Fund 699 65 (176) (588) -
Tuesday Club 238 - - - 238
Little Fishes (24) _31 _ - (7) -
Total 127,512 45,708 (97,987) (74,995) 238