2024-08-31-accounts

Registered Charity No. 1193107

THE METHODIST CHURCH BARNSLEY SOUTH

REPORT AND ACCOUNTS

YEAR ENDED 31 AUGUST 2024

THE METHODIST CHURCH BARNSLEY SOUTH

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 31 AUGUST 2024

CONTENTS

	Page
Legal and Administrative Information	3
Trustees’ Report	4 - 7
Independent Examiner’s Report	8
Receipts & Payments Account	9
Statement of Assets & Liabilities	10
Notes to the Accounts	11-15

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THE METHODIST CHURCH BARNSLEY SOUTH

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 AUGUST 2024

Principal Office:	Emmanuel Methodist Church
	Huddersfield Road
	Barnsley S75 1DT
Registered Charity Number:	1193107
Trustees:

Minister	Revd Louise Carr –deceased Dec 2024
	Revd Claire Elizabeth Rawlinson - appointed Dec 2024
Lay Worker	Ellie Peet
Secretary	Debbie Evans_-resigned Jun 2024_
Treasurer	Revd Mick Neal_-appointed Jan 2024_
Safeguarding	Hilary Simmons
Circuit Leadership Team Rep	Michael Sanderson
Representatives from each chapel:
Pilley	Barbara Tewson
	George Tewson
Hoyland and Birdwell	Margaret Beardsall
	Mavis Kitchen
	Kathleen Bodill
Wombwell	Leslie Cooling
	Mary Ellis
	Margaret McHale
Darfield Wesley	Alice Gledhill
	Margaret Prescott– appointed 19/06/2024
	William Platts– resigned 19/06/2024
	Beryl Platts - resigned 19/06/2024
Great Houghton	Millie Chambers
	Joan Haywood
	Joan Mynett
Principal Bankers:	HSBC
	5 Market Hill
	Barnsley S70 2PY
	Central Finance Board of the Methodist Church
	9 Bonhill Street
	London EC2A 4PE
Independent Examiner:	Angela Hayes
	Community Accountant
	22 Brocklehurst Avenue
	Barnsley S70 3EE

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THE METHODIST CHURCH BARNSLEY SOUTH

TRUSTEES’ REPORT

YEAR ENDED 31 AUGUST 2024

The Trustees of The Methodist Church Barnsley South submit their Annual Report and Financial Statements for the year ended 31 August 2024. The Trustees have prepared the accounts on a Receipts and Payments basis, in accordance with the provisions of the Charities Act 2011, pertaining to smaller charities.

The Methodist Church Barnsley South was registered with the Charity Commission on 13[th] January 2021, registered charity number 1193107. Previously the Church was exempt from registration with the Charity Commission, under Statutory Instrument Number 2655 of 2007.

Structure, Governance and Management

As part of the Methodist Church, the charity is governed by the Deed of Union (1932) and the Methodist Church Act (1976). The governing documents are contained in “The Constitutional Practice and Discipline of the Methodist Church”.

The Methodist Church Barnsley South consists of five chapels in the communities of Birdwell, Darfield, Great Houghton, Hoyland, Pilley and Wombwell.

The Trustees of the charity are the members of the Church Council. The Church Council has authority and oversight over the whole area of the ministry of the church, including the management of its property. The council is responsible for leadership and the determination and pursuit of policy and the deployment of available resources.

Trustees are elected to the Church Council at the General Church Meeting and eligibility for appointment is set out in the Constitution.

The Trustees who served during the period, and to the date of signing of this report, are listed on page 3 of this report.

Charitable Objectives

The purposes of the Methodist Church are, and shall be deemed to have been, since the date of the Union:

The advancement of:

• a) The Christian Faith in accordance with the doctrinal standards and discipline of the Methodist Church.

• b) Any charitable purpose of any connexional district, circuit, local or other organisation of the Methodist Church.

• c) Any charitable purpose of any society or institution subsidiary or ancillary to the Methodist Church.

• d) Any purpose of any charity being a charity subsidiary or ancillary to the Methodist Church.

Public Benefit

The trustees have taken due regard of guidance on public benefit published by the Charity Commission in planning the objectives and activities for the year.

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THE METHODIST CHURCH BARNSLEY SOUTH

TRUSTEES’ REPORT continued

YEAR ENDED 31 AUGUST 2024

Related parties

The charity is part of the Methodist Church and is a member of the Barnsley Methodist Circuit (registered charity number 1135240). The Methodist Circuit provides resources and employs the ministers and lay workers. The Circuit also maintains the fabric of the properties and arranges the finances for the maintenance of the member churches. The charity contributes to the cost of the Circuit through a levy known as the Circuit Assessment.

Mission Statement

The mission of the Methodist Church Barnsley South is to share the gospel of Jesus Christ by encouraging, resourcing and enabling the people and chapels of the area to serve their communities and the wider world.

We will do this by:

• Seeking to be a welcoming presence within our local communities.

• Offering worship that is accessible, appropriate and relevant in which the Gospel of Jesus Christ is proclaimed.

• Offering space and opportunities for fellowship through spiritual and secular activities.

• Ensuring our premises are well maintained and available for use by the community.

• Offering support and care through our pastoral ministry and rites of passage.

• Supporting the wider church through our ecumenical partnerships.

• Committing to give active and practical support to the needs in the wider world.

Activities and achievements during the year

The Methodist Church Barnsley South seeks to share the gospel of Christ in the communities it serves. It maintains a Christian presence in the communities of Birdwell, Darfield Wesley, Great Houghton, Hoyland, Pilley and Wombwell. There are 110 church members. The church organises itself to carry out its stated aims and objectives by:

• Holding 4 meetings of the Church Council each year to oversee the work of the Church, Health and Safety, Safeguarding and identify opportunities for mission.

• Maintaining a Christian presence in local communities through our worship and by making premises available for wider use, including uniformed organisations, chapel groups, choirs, bands and recreational groups.

• Holding regular worship in our chapels with occasional shared services.

• Sharing information about the needs of the communities we serve and events in the wider world.

• Joining in ecumenical partnerships in Hoyland and Birdwell, Wombwell and Darfield.

• Providing a safe space for community drop-ins.

Regular in person worship continues and includes some more informal opportunities to worship and explore faith together.

We have welcomed new people into our congregations and membership.

We have facilitated a significant number of Baptisms, Weddings, and Funerals, a memorial service and Blue Christmas.

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THE METHODIST CHURCH BARNSLEY SOUTH

YEAR ENDED 31 AUGUST 2024

TRUSTEES’ REPORT continued

Community link work in Hoyland and Birdwell has built on previous work and now includes regular worship for those attending drop in. New links have been established with local football and boccia.

Pastoral lay work has continued among members and monthly services are held in four care homes.

School visits have continued for monthly assemblies, discussions on Christianity, Bible stories and Christingle services while children have visited chapels to role play a baptism, hold a carol service for their parents and explore the Christian symbolism of Christmas.

Four of the chapels have registered for Same Sex marriage.

The success of Hoyland and Birdwell Drop in continues and new activities and worship have been added to the weekly meeting.

Policy on reserves

The trustees have established their mission aims, taking into account all of the resources available, in terms of people, property and money. Mission initiatives/projects have been costed to take into account the needs of the buildings and the requirements of the Quinquennial Inspection Reports.

The trustees feel it prudent to ensure that there are reserves to cover costs for 6 months. Based on anticipated levels of spend, the Church will work to maintain reserves of approximately £66,000. At the end of the financial year the reserves stand at £116,397, giving surplus reserves of £50,397. (In the previous year reserves were £93,026).

The trustees plan to use reserves to resource mission and to strengthen relationships within the multi-site Barnsley South Methodist Church as follows:

• Ensuring all five chapel buildings are fit for purpose and meet health and safety requirements.

• Funding resources for worship, study and training where required.

The financial resources of all five chapels are held in a central bank account. The trustees are discussing how to share resources in a way which equips each chapel for mission in its local community and also enables the church to jointly fund shared initiatives.

Risk management

The Trustees are responsible for identifying and managing risk. The Trustees monitor and review the activities of the charity to ensure that risks are identified and that procedures have been put in place to mitigate those risks.

Financial review

The financial statements are set out in pages 9 to 15. The Receipts and Payments Account shows a surplus for the year of £21,822 (2023: £7,054). The total funds of the charity at yearend stand at £122,087 (2023: £100,265). The reserves of the charity, represented by unrestricted funds, stand at £116,397 (2023: £93,026).

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THE METHODIST CHURCH BARNSLEY SOUTH

YEAR ENDED 31 AUGUST 2024

TRUSTEES’ REPORT continued

Statement of Trustee responsibility

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 2011 and the provisions of the trust deed.

The trustees 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.

Statement of disclosure to Independent Examiner

The Trustees certify that:

• So far as we are aware, there is no relevant information of which the Independent Examiner is unaware; and

• As the Trustees we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity’s Independent Examiner is aware of that information.

The Trustees declare that they have approved the trustees’ report above.

Signed on behalf of the Trustees:

Signed Date:

Revd Claire Elizabeth Rawlinson

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THE METHODIST CHURCH BARNSLEY SOUTH

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 31 AUGUST 2024

I report on the accounts for the year ended 31 August 2024, which are set out on pages 9 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees 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 accounts 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act,

or

• the accounts do not accord with the accounting records

I have no concerns and I 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: Dated:

Angela Hayes, FMAAT Community Accountant 22 Brocklehurst Avenue, Barnsley, South Yorkshire, S70 3EE

Angela Hayes is licensed and regulated by AAT under licence number 1006755

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THE METHODIST CHURCH BARNSLEY SOUTH

RECEIPTS & PAYMENTS ACCOUNT

YEAR ENDED 31 AUGUST 2024

Unrestricted Funds Note £ Receipts Voluntary Receipts: Offerings & tax recovered 2a 58,323 Grants 2b - Donations & appeals 2c 4,194 Legacies/bequests 2d - Receipts from fundraising activities 2e 19,931 Receipts from Church activities 2f 33,817 Receipts from investments 2g 4,903 Other receipts 2h 24,479 Total Receipts 145,647 Payments Church activities 3a 114,688 Capital projects & major works 3b 9,480 Other payments 3c - Total Payments 124,168 Excess of receipts over payments 21,479 Transfers & adjustments 1,892 Net movement in funds 23,371 Total funds brought forward 9 93,026 Total funds carried forward 9 116,397	Restricted Funds £ - 3,145 - - - 4,906 - - 8,051 7,708 - - 7,708 343 (1,892) (1,549) 7,239 5,690	2024 2023 Total Funds £ £ 58,323 50,535 3,145 6,715 4,194 4,710 - - 19,931 16,775 38,723 26,653 4,903 2,398 24,479 10,298 153,698 118,084 122,396 110,580 9,480 450 - - 131,876 111,030 21,822 7,054 - - 21,822 7,054 100,265 93,211 122,087 100,265

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THE METHODIST CHURCH BARNSLEY SOUTH

STATEMENT OF ASSETS AND LIABILITIES

YEAR ENDED 31 AUGUST 2024

Note Monetary Assets Cash in hand Bank Current Accounts Central Finance Board TMCP Total Add Funds held by internal organisations 7 Less funds held on behalf of external organisations 8 TOTAL Represented by: Unrestricted Funds Restricted Funds TOTAL	2024 £ - 22,893 46,824 48,939 118,656 3,431 - 122,087 116,397 5,690 122,087	2023 £ - 20,917 29,227 46,549
		96,693 3,572 -
		100,265
		93,026 7,239
		100,265

Approved by the Church Council and signed on their behalf by:

Signed: Date:

Revd Claire Elizabeth Rawlinson

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THE METHODIST CHURCH BARNSLEY SOUTH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

1. Accounting policies

Basis of the preparation of the accounts

The financial statements have been prepared using the Receipts & Payments basis, and in accordance with applicable accounting standards and the requirements of the Charity Commission. This form of accounts is available to non-company charities with an annual income less than £250,000.

Receipts & Payments Accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context, ‘cash’ includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds Structure

Unrestricted funds

Represents funds which are expendable at the discretion of the members in furtherance of the objects of the charity.

Restricted funds

Restricted funds are those funds that have been provided to the charity for particular purposes and which may only be spent for the purposes for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on the fund, unless permission is given by the funder to remove the restriction on the balance outstanding.

Restricted funds are linked to specific Chapels and are to be used as set out by the funder/donor.

Endowment funds

The Church has no endowment funds at the present time.

Income

All incoming resources are recognised when they are receivable and are accounted for gross.

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THE METHODIST CHURCH BARNSLEY SOUTH

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 AUGUST 2024

2. Analysis of Receipts

Note 2a Offerings & Tax Recovered Regular giving Collections Baptism/wedding collections Gift Aid Tax Recovered Total Other Voluntary Receipts 2b Grants 2c Donations & appeals 2d Legacies/bequests Total 2e Receipts from Fundraising Activities Fundraising Total 2f Receipts from Church Activities Lettings & fees Internal organisations Total 2g Receipts from investments Interest received 2h Other receipts Insurance refund (Valley) Valley Darfield costs reimbursed Pension Fund refund Rebates & miscellaneous Total Total Receipts	2024 Unrestricted Restricted Total Funds Funds Funds £ £ £ 16,125 - 16,125 28,608 - 28,608 1,088 - 1,088 12,502 - 12,502 58,323 - 58,323 - 3,145 3,145 4,194 - 4,194 - - - 4,194 3,145 7,339 19,931 - 19,931 19,931 - 19,931 33,817 - 33,817 - 4,906 4,906 33,817 4,906 38,723 4,903 - 4,903 - - - 7,303 - 7,303 16,807 - 16,807 369 - 369 24,479 - 24,479 145,647 8,051 153,698	2023 Total Funds £ 17,257 28,641 2,533 2,104
		50,535
		6,715 4,710 -
		11,425
		16,775
		16,775
		22,477 4,176
		26,653
		2,398
		757 9,314 - 227
		10,298
		118,084

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THE METHODIST CHURCH BARNSLEY SOUTH

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 AUGUST 2024

3. Analysis of Payments

Note 3a Cost of Church Activities Missionary & charitable giving Connexional funds Circuit Assessment Heating & Lighting Insurance Water rates Repairs, maintenance & cleaning Grant expenditure Admin expenses Funeral fees Grant monies returned Internal organisations Other payments Total 3b Major Works Audio Visual systems - Hoyland & Birdwell Major Roof Repairs - Darfield Total 3c Other Payments Total Total Payments	2024 Unrestricted Restricted Total Funds Funds Funds £ £ £ 180 - 180 1,687 - 1,687 58,460 - 58,460 26,905 - 26,905 7,219 - 7,219 1,942 - 1,942 12,747 - 12,747 - 2,434 2,434 1,813 - 1,813 1,420 - 1,420 - 227 227 - 5,047 5,047 2,315 - 2,315 114,688 7,708 122,396 - - - 9,480 - 9,480 9,480 - 9,480 - - - - - - 124,168 7,708 131,876	2023 Total Funds £ 719 1,248 56,005 19,749 6,822 1,731 14,067 3,048 1,985 - - 2,946 2,260
		110,580
		450 -
		450
		-
		-
		111,030

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THE METHODIST CHURCH BARNSLEY SOUTH

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 AUGUST 2024

4. Trustees’ remuneration, benefits and expenses

There was no remuneration, expenses or benefits made to trustees during this or the previous accounting period.

5. Related party transactions

During the year the charity paid the Circuit Assessment, to Barnsley Methodist Circuit, of £58,460 (2023: £56,005). There were no other transactions with any person or party closely related to a trustee, during this or the previous financial period.

6. Land & buildings

Church buildings are the property of the Methodist Church and are therefore not recognised in the accounts of the Methodist Church Barnsley South.

7. Funds held by internal organisations

Darfield Wesley - Companions Darfield Wesley - Flower Club Darfield Wesley - Almost New Total	Opening Balance £ 948 256 2,368 3,572	Receipts £ 688 506 3,712 4,906	Payments Closing Balance £ £ (541) 1,095 (506) 256 (4,000) 2,080 (5,047) 3,431

Internal organisations are groups that are part of the Church and report to the Trustees. The transactions are included in the accounts of the Methodist Church Barnsley South and recorded as restricted funds.

8. Funds held as custodian trustee

Balance brought forward Offerings/Gifts received for external organisations Offerings/Gifts passed on to external organisations Balance carried forward	31/08/2024 31/08/2023 £ £ - - 929 3,373 (929) (3,373) - -

Funds received through offerings and gifts collected on the behalf of external organisations. The income does not belong to the Church and therefore is not included in the Receipts and Payments Account.

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THE METHODIST CHURCH BARNSLEY SOUTH

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 AUGUST 2024

9. Movement in Funds

Opening balance £ Unrestricted funds General Reserves 93,026 93,026 Restricted funds Internal organisations (see note 7) 3,572 Age Uk Grant 1,704 Walking Club 225 BMBC: Ward Alliance Grant - Gaming Club 693 Lego Club 220 Asda Foundation Warm Places Grant (H&B) 343 Asda Foundation Warm Places Grant (GH) 180 BMBC: Household Support Grant - Rebecca Guest Robinson Charity 90 Mission Grants - Coronation Celebration 212 7,239 Total Funds 100,265	Incoming resources £ 145,647 145,647 4,906 - - - - - 500 2,145 500 - 8,051 153,698	Resources expended £ (124,168) (124,168) (5,047) - (225) (165) (220) (155) (357) (1,114) (213) (212) (7,708) (131,876)	Transfers Closing balance £ £ 1,892 116,397 1,892 116,397 - 3,431 (1,704) - - - - 528 - - (188) - - 323 - 1,031 - 377 - - (1,892) 5,690 - 122,087

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