2022-12-31-accounts - Appleton Independent Methodist Church

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Appleton Independent Methodist Church

Trustees’ Report and Financial Statements 31[st] December 2022

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

The trustees present their report and accounts for the year ended 31[st] December 2022 which have been prepared in following the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 1A) (effective 2 February 2016), applicable accounting standards and the Charities Act 2011. The trustees have prepared the accounts on the receipts and payments basis. Reference and Administrative Information

Charity Name

Appleton Independent Methodist Church known as AIM Church (formerly known as AIM Christian Fellowship)

Charity Trustees

Peter Gleave Leader Anthony Scott Leader Patricia McDowell

Address

Appleton Parish Hall Dudlow Green Road Appleton Warrington WA4 5EQ

Bankers

Lloyds Bank Horsemarket Street Warrington WA1 1TP

Independent Examiner

Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Structure and Organisation

Objects

The purpose of the Church is the advancement of the Christian faith.

Public Benefit

The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.

Organisation

The Church is not a registered charity, being treated as excepted under the Charities Act 2011. It operates according to its constitution with the trustees meeting regularly to consider the progress of the charity, to consider its future direction and activities and to manage the charity. A Charitable Incorporated Organisation (CIO), Appleton Independent Methodist Church, was registered with the Charity Commission on 7[th] April 2022, registration number 1198556. The assets, liabilities and operations of the unincorporated charity were transferred to the new CIO on 1[st] January 2023.

Organisational Structure

The church is led by the Leadership Team, detailed above, which meets monthly to consider the work of the Church. The Leadership Team is appointed annually from amongst the members of the Church by the members of the Church at their Annual Meeting.

Risk Assessment

The Leadership Team does not believe that the Church is subject to any substantial risks and has taken steps to mitigate those risks that it has identified. The Church takes very seriously its responsibilities to protect children and vulnerable adults making checks on workers and operating appropriate policies and procedures. Financial controls are operated to ensure that the assets of the Church are safeguarded.

Achievements and Performance

Review of the Period

At the end of 2022 we can give God all the thanks and praise for His blessings in AIM Church. Although 2022 has continued to be a difficult and challenging year, we have continued the ministry and outreach of AIM Church. As a church we have experienced the pain of illness, loss and yet, during it all, we can say that God has blessed us and protected us throughout the year.

One of the highlights of the year started in January as we employed a Pastor / Church Planter. Through much prayer and God’s guidance the decision to employee a full-time worker has been of great benefit spiritually and pastorally for the church. A further grant application for the position of Pastor / Church Planter has been submitted for 2023. A recognition service was held in April to celebrate this appointment.

Also in April, after a long process our application as a Charity was approved. Following the appointment of Trustees, meetings have been held monthly to ensure we meet the charity guidelines.

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Review of the Period (Continued)

Our Sunday Ministry has continued at the Parish Hall. The series ministry has continued with many people receiving blessings because of this ministry. We have continued ‘Journeys with Jesus’ in the Book of Luke, ‘God Keeping Promises’ in Joshua, and an Advent Series from Luke. We have continued to use the Facebook page, Instagram account and YouTube channel.

Our Coffee Morning has been a blessing to all who attend, and we are thankful that God has protected this valuable work and those attending have really appreciated having the opportunity to meet up once again. We celebrated one of our ladies 100[th] birthday in August. We also leafletted the community advertising it as a warm space. We also supported ROC with their Winter Coat project and people from the community and coffee morning dropped off coats.

Our Homegroup has been one of prayer and fellowship with our Bible Studies focusing on our planned preaching and more in-depth study of His word. We have kept in contact with those who we normally see at our events. We have held monthly members or leaders’ meetings online and together. On a Friday morning the leaders’ have met for discussion and prayer. We have prayed, visited, and encouraged each other throughout the year.

The Appleton Cross Church Plant Project has continued with various meeting throughout the year. Along with Steven Welch (Chartered Surveyor) we have meet with the CEO and Director of Growth at Warrington Borough Council, both of whom showed positive support for the ApX Project. We have also made a presentation to Appleton Parish Council about our aims for ApX. As a result of that presentation, they invited Homes England to a subsequent Parish Council meeting to explain where they were up to in terms of the ApX neighbourhood centre, of which the church would be part. 13 people from AIM church turned up and sat in the public gallery to listen to the update and the questions from Parish Counsellors. On this occasion we were able to speak for 3 minutes and used that opportunity to reiterate our commitment to the project. Homes England said they would contact us as part of the consultation but have yet failed to do so. As a result, Stephen Welch has written to them again (January 2023) with copies to the CEO and Director at Warrington Borough Council. They have responded by noting our latest communication and interest in the project. We are now awaiting a response and praying that the Lord is moving in their hearts and minds in order that the church building can be realised, which would of course greatly benefit the church plant that we are working towards. In terms of planting a church we have held prayer meetings specifically for ApX. We have advertised and held a carol singing event on the estate, however, there was very little response and much less than even the previous years. We are aware that this is a long-term project, and we are prepared to continue reaching out and plans to do so are being worked on how we do this going forward.

Our ministry has supported other churches across the country. We continue to update our website. We have continued to use our church WhatsApp group which has enabled us to communicate and uphold in prayer those in need and therefore supporting each other. As a result of some of the prayer requests, new people are attending our Sunday service.

We have also had the opportunity to give financial support to missionaries and especially charities who have been on the front line of the pandemic such as Barnabus in Manchester.

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Review of the Period (Continued)

In June, we worked with the Parish Council to host the Queen’s Jubilee Afternoon tea, which was attended by people from both the Church and the community. We have held 2 Progressive Meals where we are treated to 3 different courses at 3 different venues.

The year ended with our advent series Journeys with Jesus in the Gospel of Luke which once again proved to be a great blessing and the celebrations also included 2 rather unusual Instant Nativities. We held a Christmas Party for the Coffee Morning and went Carol Singing at Appleton Cross.

The Church collected 29 Christmas Shoe boxes. Also, we were able to hold a Carol Service in a Nursing Home that we had not visited for a few years. In short, we have been blessed and used by God! And God has rewarded us. God has brought us closer together as a church community. So yes, it has been a challenging year, but God has been with us throughout. He has entrusted His work to us, and we have been privileged to be part of it. God has accomplished much both in us and through us and we give Him all the praise and glory!

Financial Review

At 31[st] December 2022 the charity had funds totalling £25,375.76 (2021: £28,705.53) available for the trustees to use at their discretion having raised £59,255.61 (2021: £29,748.86) during the year and spent £62,585.38 (2021: £26,358.81).

Reserves Policy

It is the policy of the Trustees to hold reserves which provide for the ongoing work of the charity whilst retaining financial stability and the potential to respond to new opportunities. At the 31 December 2022 the reserves held were £25,375.76 (2021: £28,705.53) available for the trustees to use at their discretion, the trustees consider this level to be adequate.

Responsibilities of the Trustees

Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently:
make judgments and estimates that are prudent and reasonable:
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Responsibilities of the Trustees (continued)

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

Peter Gleave Patricia McDowell

Anthony Scott

Date: 17[th] March 2023

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Independent examiner’s Report to the Trustees of Appleton Independent Methodist Church

I report on the accounts of the charity for the year ended 31[st] December 2022, which are set out on pages 7 to 9.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 matter has come to my attention:

(1) 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 2011Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Eric Southwick BA (Hons) FCA FCIE DChA Date: 17[th] March 2023

Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Receipts and Payments Account for the year ended 31[st] December 2022

		2022	2021
Receipts Freewill Offerings Regular Donations and Standing Orders Other Donations Grants Gift Aid Repayments Other Gifts Conference Appleton Cross *Total Receipts* Payments Ministry Coffee AIM / AIM + Conference Church Running Costs Pastor / Church Planter Donations Appleton Cross *Total Payments* Net Receipts / (Payments) Funds b/fwd 1 January Funds c/fwd 31 December	£ £ 3,141.00 1,200.48 18,850.00 15,400.00 2,119.00 8,085.00 25,000.00 - 5,170.61 4,122.05 - 941.33 3,975.00 - 1,000.00 - 59,255.61 29,748.86 660.00 640.00 3,380.15 864.97 4,529.40 - 9,254.88 12,155.08 31,256.86 - 10,100.00 7,800.00 3,404.09 4,898.76 62,585.38 26,358.81 ( 3329.77) 3,390.05 28,705.53 25,315.48 25,375.76 28,705.53

The notes on page 9 part of these financial statements.

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Statement of Assets and Liabilities As at 31[st] December 2022

Monetary Assets Bank current account Current Liabilities Independent Examiner's fees	2022 2021 £ £ 25,375.76 28,705.53 300.00 300.00

The financial statements on pages 7 to 9 were approved on 17[th] March 2023

Anthony Scott

The notes on page 9 part of these financial statements.

Appleton Independent Methodist Church Trustees’ Report and Financial Statements 31[st] December 2022

Notes to the accounts

1 Accounting policies

In preparing the accounts the following accounting policies have been complied with:
a) The accounts have been prepared on a receipts and payments basis The accounts have been prepared in accordance with the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 1A) (effective 2 February 2016), applicable accounting standards and the Charities Act 2011.
b) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
c) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
All incoming resources are included in the statement of financial activities when the charity receives the income.
d) Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

2 Taxation

The charity is exempt from taxation on its income and gains where they are applied for charitable purposes.

3 Trustee and employee information

a) Trustee information
One trustee received remuneration of £26,745 during the year (2021: £ Nil).
b) Employee Information

The church had one employee in the year (2021: Nil).

Wages and salaries Social security costs	2022 2021 £ £ 26,745 - 656 - 27,401 -

4 Related Party Transactions

There are no related party transactions other than the one disclosed in note 3 above which require disclosure.