MOTHERS’ UNION ANNUAL REPORT AND ACCOUNTS 2021
Inspiring communities worldwide through faith in action
Mothers’ Union, Mary Sumner House, 24 Tufton Street, London, SW1P 3RB Mothers’ Union, Incorporated by Royal Charter 1926, is a charity registered in England and Wales (Registration No: 240531) MU Enterprises Ltd (Registered in England No. 2848474) is wholly owned by Mothers’ Union.
Mothers’ Union Annual Report and Accounts 2021
Contents
1. About Us
2. How we Work
3. Worldwide Presidents Welcome
4. Chief Executives Report
7. A Focus on Our Campaigning Work
9. Examples of our Impact
14. Looking to the Future
15. Fundraising
16. Governance and Risk Management
19. Financial Review
24. Trustee Statement of Responsibilities
25. Auditors Report
28. Accounts and Notes
47. Other Information
About Us
Who We Are
Mothers’ Union is a global family committed to sharing God’s love through practical action, spiritual sustenance and compassion.
As an international Christian movement, our 4 million members across 84 countries work together to help transform lives in the world’s hardest-to-reach families and communities.
With kindness, courage and compassionate action, we will not stop until we live in a world free of violence, poverty and injustice, where everyone can thrive.
We work with people of all faiths and none. We welcome people from all walks of life to join us, and we offer whatever help is needed, to whoever needs it, whenever it is needed. We believe that when people come together to solve challenges, amazing things can happen.
“Mothers’ Union representatives, in the UK and over 80 countries worldwide, are beacons of hope for so many in the communities they serve. They spread the good news of Jesus Christ, helping with a myriad of practical tasks and being generous with their time and gifts, all to improve the lives of others. I pray that the Mothers’ Union will grow in strength and membership; may its work flourish at the grassroots, national and international level”.
The Most Reverend and Right Honourable Lord Archbishop of Canterbury, Justin Welby
In 2021, we supported 1.8 million people worldwide.
The year also saw us celebrate the 145 year anniversary of our founding and 100 years since the death of Mary Sumner, marked with a service of thanksgiving in August.
1
How we Work
For nearly 150 years Mothers’ Union has worked with communities in the UK and around the world to tackle poverty, violence and social injustice. We believe that faith and compassion have the power to transform lives. We work in three core areas to help communities transform:
-
Stopping Violence – through Peace & Safety
-
Stopping Injustice – through Gender Justice
-
Stopping Hunger and Increasing Self-Reliance
We are led by people’s needs, wherever they reside. We listen first, understand their circumstances and then act, together with them, offering practical support supported by advocacy to overcome their challenges and deliver long-lasting change.
Our members, as volunteers, support survivors of domestic abuse , refugees, prisoners and any other individuals and families in need.
We also run programmes with communities to help them transform their lives sustainably – for example, through literacy and savings programmes, parenting and resilience training We are driven by our faith yet work with people of all beliefs and none, partnering with churches, other organisations, and governments to increase our impact.
2
Worldwide President’s Welcome
We need to look at life through a new lens
2021 was, in many ways, a pivotal time for the MU, like many charitable organisations. In one way we settled into new ways of being, supporting others or working together more closely as we embraced the virtual world, but for many the slow vaccine roll out has meant that daily life remained far from normal whilst the ‘shadow pandemic’ of a reported rise in domestic abuse continued and continues to cast a cloud over women’s daily lives.
Women have lost their livelihoods, their children are hungry, they are anxious and fearful and some have lost homes or livelihoods as a result of ongoing environmental challenges or social unrest. Many are seeing a dramatic downward spiral in their living conditions which, if global instability continues, is likely to be exacerbated.
To address this, the MU believes that building bridges and networking are of paramount importance to the advancement of an inclusive and just world where all women and girls are respected in society. We call on global leaders, NGOs and other organisations to work in partnership with us – and other faith-based organisations - to help overturn culturally embedded gender injustices and facilitate transformation, so that women, children and their communities thrive.
There is much to rejoice in. We can take pride that we have made great inroads in helping redress the gender imbalance in sub-Saharan Africa, that our literacy and financial programmes are lifting women and their families out of poverty and, that MU has been effective in the heart of communities in continuing to counter Covid misinformation and building trust with those in greatest need.
We continue to break down global barriers and unite women in causes that matter to them like mental health, parenting, gender inequality, disaster risk reduction and the environment, tackling them together. For example, our flagship project addressing mental health in Kenya is being well received.
Women and girls have a central role to play in caring for our beautiful world and those who live in it and, thanks to our vast network of volunteers across five continents, MU members can help bring about positive change in the hardest-to-reach communities like no other organisation can.
I am delighted to have the opportunity to serve Mothers’ Union for the next three years as Worldwide President adhering to Mary Sumner’s vision of women supporting each other fuelled by Christian values. Together, we are empowered to face the future with renewed vigour and optimism.
With God’s blessing, as always.
Sheran Harper, Worldwide President
3
Chief Executive’s Report Surviving and Thriving
The theme for Mothers’ Union for 2021, as we came through the most critical phase of the pandemic, was “survive and thrive” – to refocus our work and resources, to make the most of a reduced central team (reduced from 40 to 25 to survive the acute phase) and support the membership in the UK and around the world as they adjusted to both further waves of COVID and living with the disease.
It was also the second year of our Strategic Plan, created by the worldwide membership at the end of 2019. Whilst it was necessary to make some adjustments for timing (for example, some programme work was unable to progress as expected due to sickness and inability to travel), circumstances forced us to progress much faster than would otherwise have been possible in connecting digitally, strengthening the bonds of Christian fellowship around the world. Our members, many of whom had been trained as facilitators through programme work, and were known and trusted in their communities, were able to be active in combatting misinformation about COVID and vaccinations, as well as providing ongoing education, for example, on hand hygiene and mask-wearing.
Transforming Lives
The 3 key pillars in our strategic plan established in 2019 are: stopping hunger, stopping injustice and stopping violence. All programme work and central support, and the myriad of small acts undertaken by members in their communities every day, is oriented towards these ultimate goals, based on listening and responding to need in each community.
Nearly 450,000 lives were directly impacted by members around the world whilst we also supported 1.4 million indirectly through our grassroots initiatives – working in prisons, building resilience against climate change, supporting families, educating about health.
In addition, the new, monthly video calls with leaders from across the world have meant that MU has been able to respond fast to issues (for example, providing feedback to the WHO on grassroots issues, and sourcing information from them to “myth-bust” about vaccinations) – and also to prioritise new development programmes. The new “MU Live” approach to data capture has meant that our ability to capture and share stories around the world has greatly improved.
The ”shadow pandemic” of Gender Based Violence (GBV)
Sadly, around the world, a consequence of the pandemic was an increase in gender based violence. MU has always been active in speaking out against GBV, and in 2021 we moved towards campaigning against the issue for 365 days a year, beyond the traditional UN 16 Days of Activism.
In the UK, with others, MU continued to campaign for the Domestic Abuse Bill to be as inclusive as possible and called for the Government to ratify the Istanbul Convention, also providing input to the government consultation on Violence against Women and Girls. Members also continued to provide support to refuges across the UK.
In addition, based on insights on the global call about the impact of the pandemic on domestic abuse, for example resulting in an increase in teenage pregnancies and single mothers, a 3- country programme of awareness, support and prevention was prepared to start in 2022 in South Africa, Uganda and Kenya.
4
Building resilience and responding to need
In Madagascar, which has been badly affected by drought and hurricanes, MU members have worked with communities to build resilience, for example helping to create a pipeline to bring water to an area which enabled the community to harvest sweet potato for the first time in 10 years. In a number of countries, Mothers’ Union works through literacy and savings and credit programmes to enable women to earn a sustainable living to support their families, often resulting in them taking on leadership roles in their communities – and in the Democratic Republic of Congo, for example, they are adding practical agricultural skills training to the programmes, so that they can feed their families and also sell produce to local markets.
As conflict and climate change increasingly cause forced migration, MU members focus on supporting those forced to leave their homes. In the UK, for example, working with others in their communities to support refugees from Syria and Afghanistan.
Nurturing Membership
MU is a global community inspired by their Christian faith to take action – and nurturing and supporting one another is a key part of what we do.
In 2021, a new membership publication was launched, Connected, sent directly to the doormats of all members and supporters in Britain and Ireland, telling stories from around the corner and around the world, helping members to stay in touch, and including topics for local action and worship
As well as the regular global video-calls, there were on-line services for key events, such as Thy Kingdom Come and a service to mark the 100[th] Anniversary of our founder, Mary Sumner, and every day members come together for on-line Facebook live midday prayers, each of which, over time, reach thousands of members and their families and friends.
Building Firm Foundations
In the strategic plan, we committed to strengthening all aspects of support for the movement, and in 2021 significant progress was made in improving the current database to enhance communications, and preparing for the implementation of a new Finance System in 2022.
There was an increased focus on safeguarding across all areas of work, and the decision taken to invite external experts to join the Safeguarding Committee
Staff moved towards hybrid working after lockdown, with 2 days per week in the office and effective use of laptops, Teams and Zoom for agile working, also enhancing staff wellbeing. IT support was outsourced, to facilitate ongoing modernisation and enhance cyber security.
In 2021, the 3-yearly (“triennial”) elections for the Worldwide Board were held for the first time through an external specialist platform, which improved governance. We are delighted that the Worldwide President and all those Trustees who were eligible, were elected for a second 3-year term.
We are also delighted that planning permission was granted for the renovation of our headquarters, Mary Sumner House
5
Accessing Necessary Resources
We are pleased that we were able to deliver a surplus on operations in 2021, enabling us to build resilience for the future. This was, however, largely achieved through excellent cost management. Our income was £2.6m, a decline of 20% compared with 2019, our last year of normal operation before the pandemic, due to the connected challenges of a continuing slow decline in the UK membership, fundraising events continuing to be limited by pandemic restrictions, and a major loss of income from our premises, through meeting room hire. On the positive side, our partnership work, for example with Five Talents and ERD, increased, enabling critical development programme work to be undertaken.
In 2022 and beyond, strengthening revenue and increasing partnerships will be a priority. The options for ensuring that Mary Sumner House as an asset can generate sustainable net income for the Charity will also be revisited, as the market adjusts to a new normal post pandemic, and we will be recruiting a Head of Membership to refresh and transform our membership offering, as we move to the theme for the next 3 years of “Transformation – now!”
Bev Jillien, CEO
6
A Focus on our Global Campaigning work
The Mothers’ Union has a history of speaking out on important issues affecting women worldwide such as gender violence and inequality and oppression. 2021 was no exception with a number of new initiatives rising to prominence:
Standing Against Domestic Abuse
Members were encouraged to write to their MPs and Dioceses to their Bishops to emphasise the Mothers’ Union support for the Domestic Abuse Bill.
An estimated 2.3 million adults aged 16-74 years in the UK experienced domestic abuse in the year to March 2020 (1.6 million women and 757,000 men) according to government figures.
The Bill emphasised that domestic abuse is not just physical violence but can also be emotional, controlling, coercive or economic and set out to protect and support victims and their families, transform the justice process, effectively deal with perpetrators and improve responses across all agencies to domestic abuse. For the first time, children were recognised as survivors
Our template letter was downloaded over 600 times from our website and MU and other agencies obviously had an impact with the landmark bill passing into legislation on 29[th] April 2021. Our thanks go to Victoria Atkins, Minister for Safeguarding for driving through the bill.
Our work is continuing to ensure that resource is provided to implement the Bill, especially services in the community and ensuring protections are extended to all victims, regardless of their immigration status. We are also calling with others for our government to ratify the Istanbul Convention in June 2022 which sets out standards for countering violence against women worldwide.
No More 1 in 3
For the 3[rd] year running, we held our Global Day on Saturday 27th November advocating for ‘No more 1 in 3’, as part of our participation in 16 days of Activism against gender-based violence.
1 in 3 women worldwide continue to experience domestic or sexual abuse which we believe is abhorrent and must be urgently addressed. With global lockdowns sometimes referred to as a ‘shadow pandemic’, with increasing levels of domestic violence reported, this campaign is as critical as ever.
This year, from Auckland to Angola, 90% of MU overseas participated in their communities alongside MU UK members in cathedrals, branches and their own homes who marked the day by wearing a purple scarf, saying prayers and many also holding a three minute silence at 1.03pm, calling for action nationally and internationally.
7
Anti-Slavery Crochet Chains
To mark Anti-Slavery Day in the UK, a number of MU members from Bristol, Chester, Oxford and Manchester dioceses, knitted giant crochet chains to symbolise and remember the unseen victims of modern day slavery.
Bristol’s giant chain contained 951 chain links representing the estimated 951 victims of modern slavery in Bristol today and was unveiled during an anti-slavery day service at Bristol Cathedral on Sunday 17[th] October. Manchester, Chester and Oxford had 1129, 47 and 752 links respectively in their chains.
The idea stemmed from a close partnership with The Clewer initiative, both united in the goal to raise awareness of modern day slavery and end the practice.
UNCSW and Other Events
In March, 26 MU members from nine different countries attended the virtual United National Commission on the Status of Women conference with its focus on gender equality and women’s rights. A chance to contribute to discussions alongside government ministers, other NGOs and UN delegates regarding issues affecting the rights of women and girls, we called for improved financial backing and the need to implement international agreements, emphasising how we help by transforming culturally embedded gender injustices and facilitating change.
Matito Lechoano, member of the Diocese of the Free State, South Africa, attended “I recognised that we need to use the ‘time travel method’ to address the challenges of today by using the experiences of the past, giving people a safe space to reflect and move forward. We need to nurture young girls and give them access to education to drive forward change.”
Our president, Sheran Harper, spoke at the ‘ Building Fraternity, Defending Justice’ conference last summer which looked at the challenges facing the Island people in the Pacific, Indian and Atlantic Oceans. A joint project between the Anglican Centre in Rome and the Vatican’s Dicastery for Promoting Integral Human Development, Sheran spoke of the need to take seven steps to instigate change, in cooperation with governments, NGOs and society: Creating stable Livelihoods; Generating reconciliation and peace; giving voice and influence to women and girls; promoting literacy and education; sharing positive gender roles; taking action against gender-based violence and protecting the environment.
Marie-Pierrette Bezara a Mothers’ Union member from the Indian Ocean said, “Life is a huge struggle so it is important for us to collaborate with the Church and other Organisations to uplift the lives of Island people. It would be effective if there are strong relationships existing between Insular States – so that bridges could be built for regional co-operation.”
8
Examples of Our Impact
Gender Justice in Action
According to the World Health Organisation, one in three women world-wide has experienced domestic, physical and sexual violence – a shocking statistic that is reported to have increased following mandatory lockdowns - ‘the shadow pandemic’ as highlighted by the UN and other organisations.
We continue to campaign vociferously to end abuse and violence directed at women and girls. This takes all form from tackling cultural taboos and long-held traditions in close-knit communities to promoting women’s rights and equal division of labour, encouraging literacy and numeracy amongst women, improving women’s self-esteem and reducing isolation and running projects such as safeguarding and trauma healing to help those who have been affected. These are always with the full-consent of women affected and led by their requirements, putting in the right measures to break the cycle of gender-based abuse.
Domestic Abuse – supporting survivors
MU branches continue to support women affected by domestic violence by providing support for those trying to build new lives in and beyond refuges. In Northern Ireland in Armagh and Down and Dromore, MU members collected many essential items including saucepans, pots, cutlery, groceries, toiletries, toys, teddies, bedding and nightdresses – the latter were new from a member’s own shop.
MU Manchester president Christine Sharp, said: “I’m so pleased and feel humbled that we can bring a little light into people’s lives and keep a family unit together.”
Bolton MU donates items to the Fortalice refuge which houses over 60 women and children, whilst also creating positivity packs which contain activities for mums and children to complete together.
Breaking the Chains of Silence
The MU Diocese of Saldanha Bay in Southern Africa partnered with the TAMAR ministry which uses biblical study, of 2 Samuel: 13 to break the silence and educate men, women and children about gender based violence.
Action needed to be taken as the local Red Cross War Memorial Children’s Hospital in Cape town reported 226 cases of child abuse in early 2020. The MU members and TAMAR group decided to use puppetry to help parents and children understand gender-based violence. Both the children and adults engaged with the appealing characters and, through them, observed imaginative role play and were able to ask pertinent questions relating to GBV. The initiative has given community members the tools to question violence in their midst and is expected to reduce incidents going-forward.
Thursdays in Black Campaign
This campaign, again in South Africa, promotes awareness-raising about GBV and supports victims of both abuse and violence, supporting them and, if necessary helping them start a new life.
“Victims are stigmatised”, said Thembsie Mchunu, MU zonal trustee and MU member since 1978.
9
“The campaign, supported by the Archbishop of South Africa, Thabo Makgoba and his bishops, is helping to educate members about the different signs of abuse and in the future will set up support groups and counsel those who are ready to speak out.”
Most cases of sexual abuse take place by family members and violence by partners and MU members are drawing attention to this by going into schools to educate them and encourage them to speak out and seek support if they are affected.
On Thursdays, Thembsie and MU members symbolically dress in black and visit community groups to find out what they might need whilst often supporting women with provision of toiletries or sanitary items. They also help women who have suffered to establish a new life.
Saturday group for girls in Ethiopia to prevent early marriage.
Awar Othow Odol, an MU coordinator and graduate of the local Anglican theological college which is focused on preventing early marriage by teaching about puberty, menstruation and sex, has hosted a Saturday group for girls in Gambella town, Ethiopia.
Attended by 10-18 year olds, the group discuss ways to prevent early marriage and teach all about puberty, menstruation and sex. Traditional culture tells girls they shouldn’t leave their houses when on their periods and this is challenged and underwear and sanitary pads are provided to help the girls take more control of their wellbeing. Early marriage can increase the risk of death in childbirth and also leads to girls dropping out of school early.
Awar herself was forced to marry at 17 and so is keen to pass on her knowledge ‘If I had training like this, my life would have been very different.” I give Saturdays to the girls so they have the best future and a good life and avoid experiencing all that I did.
Nuch, 17, said “I thank God for this opportunity to learn. Some of my friends are married, some with children and some have HIV. I want more for my life.”
Rallying into Action to Promote Peace and Safety
Ensuring women and girls live in a community where they can feel safe remains a pressing concern of MU. Too many females still live in places, in both emerging and developed countries, where conflict is part of their everyday existence – from violence in the home to conflicts over land or resources to tribal warfare. Abuse is often Linked to traditions, poor education or financial insecurity, and MU members are there to support women to recover and equip themselves for the future. Tactics include talking therapies, praying, conflict resolution workshops and trauma healing groups to help rebuild trust.
Opening Arms to Afghan Refugees
Norwich MU has partnered with other charities and faith organisations to campaign for Norwich to be a City of Sanctuary promoting a culture of welcome for refugees and asylum seekers. The Diocese worked with the County Council to ‘Make up the beds.’
The care includes thoughtful touches such as good quality waterproof mattresses in case children wet the bed, prayer mats provided by the local mosque and teddies for the children, all paid for through fundraising by the MU branch.
Initially, the group supported Syrian refugees but in Summer 2021, they chose to help families escaping from Afghanistan. The team helps gets properties ready for refugees making them
10
as homely as possible, buying bedding and making up beds so the recipients can relax when they arrive and feel safe.
‘What is appropriate? What is helpful? ‘We need to show them love and welcome,’ says Jenny Holcombe, MU member for 35 years and Project Development Trustee
‘Be aware, pray, read the news, ask God what he thinks we could do,’ suggests Jenny. ‘Julian of Norwich says, “God is our mother.” We are looking to support families in difficulties. When we see families in difficulties, our heart, prompted by God, bleeds – but it also says, “what can I do?” We look for where people are doing the work and where it fits with what we might be able to do.’
“They didn’t see me as a stranger, they saw me as somebody who has come here to add on to the work that they are doing, in terms of working with families. I view Mothers’ Union members as my friends and sisters … we all pray together and work together to make Norfolk a welcoming and special place for new people who arrive and settle here.’”
Marie Lyse, herself a Rwandan refugee who arrived in England after the Rwandan civil war in 1994 and is now instrumental in the Norwich refugee resettlement programme, part sponsored by the MU.
Members of Manchester and Leeds Diocese also assisted Afghan refugees providing outdoor toys, games and warm coats for the children
Jean Thurman, MU Diocesan President for Leeds, “It is such a privilege to play a small part in welcoming Afghan people to the UK. We pray for them.”
Prison Work
MU members continued to support prisoners in 2021, many of whom suffered terribly in the Covid pandemic which forced increased isolation through confinement to cells and visiting restrictions. Beanie hats were knitted to guard against the cold of the cells, baby boxes provided to mother and baby units, regular supplies of toiletries and packs for those being released passed on alongside many members sending seasonal cards to let prisoners know they are loved.
Shipping our Support
For over 15 years, the Diocese of Birmingham has sent a container of equipment and suppliers to Malawi annually. The items include children’s clothing, cooking utensils, shoes, basic first aid items, handmade blankets, second-hand sewing machines (to avoid customs’ duty) and haberdashery – plus PPE items like face masks, aprons and bed linen in response to the Covid pandemic. The container is usually packed in the field of a friendly farmer! After three months and, on arrival the DP of the Malawi Diocese and the gifts are distributed to those most in need.
‘For I was hungry and you gave me something to eat, I was thirsty and you gave me something to drink, I was a stranger and you invited me in, I needed clothes and you clothed me, I was sick and you looked after me, I was in prison and you came to visit me.’
Matthew 25: 35-40.
11
Building Resilience/Self reliance
Despite Covid curtailing some projects, MU centrally-funded literacy, savings and credit and business mentoring programmes continued in 2021, with their focus on boosting self-reliance and bolstering financial independence, particularly amongst women. In turn, women are better able to feed and provide for their families and feel empowered to speak out as role models in their communities, leading to lasting change.
Tea for All
Jane Sida in South Sudan was helped by an MU supported literacy and savings scheme to set up a tea stall, using the income raised to support herself and her three children after her husband left her.
The MU supports the Village Savings and Loan Association (VSLA) and Literacy and Financial Education Programme (LFEP) here, empowering women to learn business skills and giving them the confidence to become entrepreneurs to increase self-reliance and wellbeing.
Jane started with a loan of SSP 10,000 (£25) to set up a tea stall selling black tea, hibiscus tea and coffee now making profit of SSP 6,000 (£15). She uses half the profit to feed her children.
“We are healthy and have enough to eat, due to my income.” Jane said.
Monica from Tanzania has expanded her food sales business to make it more economically viable, developing a second income for her family reducing financial pressure and reducing conflict in her marriage. She makes regular payments into her savings’ group social fund which is accessed in emergencies like sickness or death and also has enough to pay her children’s school feeds and buy medication.
Our Christmas appeal in 2020 resulted in generous donations from MU members totalling £124k which funded important literacy and agricultural training projects in the Democratic Republic of Congo.
Reaching over 1,200 vulnerable and illiterate women and nearly 200 men, the project has already exceeded its planned participant numbers with more expected to join the groups as they continue into 2022.
The groups are working towards improving literacy skills in the context of agricultural knowledge and techniques relevant to people’s day to day lives. Nearly half of all learners can now trade via telephone and 80% can send and receive money via their mobiles, with many now thinking about saving for their futures.
Led by 48 community facilitators, the project also helps to encourage discussion and the need promote gender balance, with many of the participants now talking openly about social norms in a society that dictates male superiority and can perpetuate gender based violence. Nearly 60% of the project’s beneficiaries now believe that men/boys and women/girls are equal and should be treated equally. Similar projects having taken place in South Sudan during 2021.
Antoinette Kavira, Beni Diocese
‘Because of this learning I looked at my land and built a pond because I saw I had water there. I then started to grow fish in it. Now I can count and read a little I have started using my mobile and Facebook to sell my fish. I take a photo of the fish and people contact me to buy. This project has really helped me to have this business, it is helping me raise up and help my family.’
12
Mentoring Mental Health in Kenya
We are leading on a programme to promote mental well-being and better relationships within the family and society. This involves highlighting issues in churches and communities, supporting those with health problems through counselling helping to reduce stigma and instigate lasting change.
Nurturing Membership
Our members are the beating heart of the Mothers’ Union, leading responses to need in their own communities. A new centralised database and the growth of our virtual connections have enabled us to be even more united in sharing ideas and closer together spiritually than ever before.
Over 7,000 members watched our Thy Kingdom Come service in May 2021, broadcast online, providing a renewed opportunity to share in fellowship and faith together.
Our Metamorphosis course translated successfully to be ‘pandemic proof’ with an eight module course combining personal study, small group discussion and live sessions, with bible study and prayer and its heart. 56% of participants in 2021 said the course led to them taking new actions in their branches, churches and communities.
Fundraising in fellowship ‘Summer of Hope walks’
During summer 2021, we launched MU on the Move in Britain and Ireland , encouraging members, together with families and friends to get active, keep Covid-safe and raise funds to support our work. Over £80,000 was raised through our Summer of Hope Appeal and the fundraising walks.
The Wickford and Runwell MU branch walked 14.5km past every members’ home planting a laminate flower with the MU logo in every garden, marking 145 years of the MU, even singing happy birthday to one member’s husband! The branch raised over £470. Meanwhile, over in the SE Derbyshire deanery, members walked in August, sharing chatter and laughter and raising over £2k for MU work.
Overseas, Malta and Gozo walked 5km over a number of days, raising 1046 E which was used to support families at refuges in the local community with food parcels, plus support for the MU international fund.
Connected relaunch
We relaunched our Members’ magazine, Connected, in the Spring with a mix of faith articles, project updates, news from Dioceses, policy articles and thought-provoking features to keep everyone up-to-date with the wide movement. The magazine was warmly received. The launch followed an extensive period of consultation and over 44000 copies are now distributed twice annually in March and October.
“It really made me feel connected to all our movement”. MU member
Rodriguez Islands Joins the MU
Our overseas dioceses continue to attract new women keen to be trailblazers in their own communities and unite with others, through the love of God. We were delighted to launch a new branch in the Rodriguez Islands (located off the coast of Mauritius and housing a population of over 40,000).
13
Resources for those stuck at home in Covid
As the world moved into the second year of the Covid pandemic, its effects continued to be felt across many communities affecting many projects, impacting financial resources and preventing face-to-face gatherings.
However, MU teams have worked hard to turn this into a positive by putting the charity’s values at the heart of their response and supporting information-sharing and helping to protect the most vulnerable from the virus. MU members helped to encourage vaccination uptake, crafted face masks, led church services and peer support activities online, provided support and counselling for those who had lost loved ones, distributed food and emergency supply parcels to those in need, undertook socially-distanced home visits, used radio programmes to share valuable insights with communities and instigated kitchen gardens to help communities become self-sufficient.
Looking to the future
For the 3 years 2022-24, the theme for Mothers’ Union will be “Transformation – now!” The aim is to continue to progress the five year plan, and to ensure that we take the opportunities arising from the challenges of the pandemic to take action and progress necessary change.
-
Specifically in 2022, this means that we will be holding a special conference with the membership within Britain and Ireland, “Reimagining MU” – looking at how to stay true to MU values, whilst reaching out in ways which are right for the future. We will also be recruiting a Head of Membership, to drive and support change.
-
We continue to make progress against the multi year strategic plan.
-
We will be seeking to rebuild revenue, particularly through Mary Sumner House, and also seeking to strengthen partnerships, so that the support for members’ work can increase, and capacity developed within countries.
-
We will continue to strengthen systems and processes, and specifically recruit a safeguarding officer, who will build on the work already ongoing to improve our safeguarding culture and procedures, as well as implementing a new finance system.
-
The planned 3-country programme against Gender Based Violence will form the key part of our development work, and our advocacy against Domestic Abuse further strengthened, in partnership with other charities.
-
We will move forward with the process of paying out valid Provident Fund claims, with the aim of closing the fund permanently by 2025.
-
Towards the end of 2022, we will also start active planning for the 150[th] Anniversary in 2026.
14
Fundraising
During 2021, fundraising activities were adjusted to respond to the realities of working within an ongoing pandemic. This saw a continued reduction in the number of in-person event-based activities and an increase in online engagement.
In line with prior years, Mothers’ Union undertook fundraising activity with members, dioceses and individuals via presentations, online campaigns, email and direct mail. We have not engaged any third parties to fundraise on our behalf during this period. We are proud to be members of the Institute of Fundraising and to have registered with the Fundraising Regulator and committed to abide by their Fundraising Code of Practice,. Procurement and monitoring systems were reviewed to ensure they complied with both the Fundraising Regulator Code of Conduct and Mothers’ Union’s values and policies.
We have worked hard to ensure that all staff are aware of, and sensitive to, data protection issues in their day-to-day work, embedding this into Mothers’ Union. The charity has continued to review and enhance its systems and processes around safeguarding during the year, which in turn have been applied to fundraising to protect vulnerable donors. Improvements implemented in 2020 to the monitoring of giving patterns were sustained throughout 2021. In addition, options remain in place to suppress communications to members that are flagged as vulnerable by diocesan data leads.
Planning work is now underway on the replacement of our CRM package which we anticipate will result in improved data and fundraising management by late 2023.
During 2021, Mothers’ Union received no fundraising complaints and no suppression requests from the Fundraising Preference service (FPS). Improved data quality saw continued significant improvement in the engagement with members and donors.
15
Governance
Mothers’ Union is governed by a Royal Charter originally dated 15 June 1926 and subsequently amended by Supplemental Charters, most recently in April 2018. The latest revision was part of the modernisation programme of Mothers’ Union, to be consistent with current best governance practice, and to reflect the global nature of the Charity
The financial statements have been prepared in accordance with the accounting policies set out on pages 28 to 46 and comply with the Charity’s Royal Charter, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (Effective 1 January 2019).
The Board comprises the Worldwide President and 11 Zonal Trustees, 5 from Britain and Ireland and 6 from Regions around the world. Additionally, the board can be strengthened by up to 4 specialist appointees to fill gaps in knowledge or experience amongst the elected Board.
The Trustee Board met during 2021 on average every second month, exclusively via video conferencing, to agree broad strategy and oversee areas of activity for the Charity, including investment, reserves and risk management. The Board works on Triennial Cycles, with a new triennium commencing in January 2022.
The Zonal Trustees and Worldwide President are elected from within the membership to their position for an initial term of three years and may stand for re-election for a second term. Appointed Trustees serve an initial term of 3 years, which may be renewed for a further 3 years. The Board of Trustees is accountable to a representative body of the membership, the Worldwide Council, which meets at least once a Triennium. This comprises the serving Trustee Board members, a representative of past Worldwide Presidents and all of the Provincial Presidents from across the world. It exists to review the performance of the global movement and the central charity, and play an advisory or decision making role on matters of long term importance for the movement.
The Board of Trustees has established a number of subcommittees through which it discharges a number of its primary responsibilities. It can co-opt individuals from outside the Board where necessary to complement the skills of Board members. Prominent amongst these sub committees is an Audit & Risk Committee. This comprises at least two Trustees, with the Chief Executive and the Head of Finance in attendance. It meets quarterly and supports the Board to fulfil its duties relating to financial reporting, internal controls, the audit process, management of risk, and compliance with the legal requirements that govern the Charity.
Decisions on grant making are undertaken by a Development Committee, which includes 2 appointed external experts, following guidelines set by the Trustees. In addition, a remuneration committee and a safeguarding committee are in place and a member of the Board has been nominated to take a lead in matters relating to data protection. All Trustees receive an induction programme including external speakers at the start of each Triennium, covering their roles and responsibilities. A skills audit was conducted, to ensure the range of skills was fully understood, and to enable additional skills to be brought in if and as required. Update training sessions are delivered as necessary throughout the triennium. The day-today work of Mothers’ Union is delegated to the Chief Executive and staff of approximately 23.
16
Organisational Structure
MU has a wholly owned trading company, MU Enterprises Limited (MUe). MUe exists to handle the non- primary purpose trading operations of the group. It is governed by a board of at least 3 directors that includes the CEO of the Charity and it reports quarterly to the main Board of the Charity.
Staffing and Remuneration
The Trustees consider that the Board of Trustees and the Senior Management Team comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis.
All Trustees give of their time freely and received no remuneration in the year. Details of Trustees’ expenses and related party transactions are disclosed in notes 8 and 9 to the accounts. The Trustees and Senior Management Team declare any conflict(s) of interest by signing the conflict of interest declaration register.
The pay of the Senior Management Team and other staff is reviewed regularly by the Remuneration Committee who benchmark pay scales against pay levels in other similar charities within London and to make recommendations concerning the pay of the CEO and other senior staff. The general remuneration benchmark is the mid-point of the range paid for similar roles in similar charities.
Public Benefits
The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the Charity
Risk Management
The Trustees have a risk management strategy which identifies the major risks to which the charity is exposed and the possible impact of these risks. Established systems are in place through the regular review of the risk register and quarterly management reports to review both the risks facing the charity and the effectiveness of the controls. All significant deviation from the activities planned and budgeted is subject to approval from the Audit and Risk Committee.
Other measures that are in place and regularly reviewed and updated include environmental risk management, health and safety procedures and staff policies.
Throughout the pandemic crisis period, the Board and Audit and Risk Committee have been meeting frequently virtually to assess risks, oversee progress and provide guidance.
Budgets and operational plans for 2021 and 2022 were designed with pessimistic assumptions applied around any return to normality, these assumptions have been continually reviewed and revised during 2021 and 2022 as new information has become available.
The following table shows the other principal residual areas of risk faced by the Charity and the measures that have been put in place to manage these risks.
17
| Category of Risk and Description |
Steps taken to mitigate residual risk |
|---|---|
| Compliance Risk Risk of compliance breach arising from failure of training, policies, procedures or oversight. Key risk areas include safeguarding and the GDPR. |
•A suite of policies and procedures is in place to help address risks arising from MU staff and members. •Dioceses are required to confirm that they adhere to the legislative and other standards recommended by regulatory authorities •An ongoing review of Safeguarding within the movement, overseen by a Board Committee •A follow updataprotection audit is nowplanned for 2023 |
| Sustainability of Income The charity is predominantly funded by subscriptions, donations and other contributions from the UK membership which is ageing and in decline. |
•Active Fundraising Strategy to develop income outside traditional membership sources •Working with affiliate provinces worldwide to increase contributions towards the needs of the central Charity •Membership Communication Project development is continuing and will shortly enable improvements in the administration of membership across the Charity and its affiliates. Intended to encourage member retention and facilitate growth. •Options for maximising income generated by Mary Sumner House remain under active consideration. Planning permission now achieved for expansion. |
| Systems Risks Obsolete Finance package and aging CRM enhancing risks of inaccurate data recording and reporting |
•Finance package replacement actively underway during 2022 •Scoping exercise concerning CRM replacement taking place during 2022 |
| Competition Many charities are competing for the same sources of income |
•The Fundraising Strategy identifies ways to support our membership, who are our primary supporters, as well as developing approaches to reach under-tapped audiences who are supportive of our core programmes and activities •Ensuring project design is optimised to maximise opportunities to access grant funding. •Where appropriate, we will partner rather than compete with others to ensure best use of our collective resources |
| Cash flow Risk Ongoing activities, a number of new strategic projects and high levels of inflation continue to place pressure on cashflow |
•Detailed consideration of cashflow requirements when setting annual budgets including identification of anticipated pinch points •Creation of a cashflow strategy to address anticipated cashflow pinch points ahead of time and Regular review of cashflow as part of management reporting |
| Investment Risk Risk of significant declines in investment values/ income |
•Ongoing monitoring of the investment market and portfolio performance. •Selling investments to cater for short-term cash flow needs only when the investment values are favourable and when there are no realistic alternatives •Stated intention to move towards budgeting for surpluses of sufficient size to readily absorb foreseeable fluctuations in investment income |
| Disaster Risk Fire/flooding/pandemic/terrorist attack risk |
•Insurance cover and the disaster recovery plan helps to manage these risks •Foreseeable building maintenance needs are being built into the future redevelopmentplans for the building |
18
Financial Review
Financial Summary
2021 was another hugely challenging year, with key income generating streams continuing to be drastically impacted by Covid related disruption. It is therefore pleasing to be able to report that the Central Charity was once again able to adapt its operations, to ensure that, over the year as a whole, we continued to run sustainably, generating an operating surplus of £28,071 (2020: 563,683) and a total Surplus of £385,516 (2020: £347,079) once investment gains have been taken into account.
Thanks to these operational and investment surpluses generated, we were once again able to strengthen our free reserves position, building on progress made in recent years. These free reserves now sit comfortably in the lower end of our target range, leaving us well placed to ride out what we hope will be relatively short lived period of inflationary challenges being faced in 2022.
Financial Performance
Income and Gains
Total consolidated income for the year settled at £2,605,367 (2020: £3,325,273). This was well short of the £3.7m originally budgeted.
Income generation from our primary asset, Mary Sumner House was once again severely impacted by periods of Covid enforced lockdown and technology driven shift in meeting habits. Conference income generated by our meeting room suite was £56k (2020: £178k) , over £300k short of budget.
Fundraising activities were again heavily disrupted compared with historic norms. Total fundraising income not including grants fell to £984k (2020: £1.57m) with the decline relative to 2020 which benefited from an emergency fundraising appeal. . The total decline therefore slightly obscures relatively strong performance from our three primary appeals despite heavy disruption. This decline in fundraising activity was mirrored by a fall in grant income from: £413k in 2020 to £221k in 2021. However, excluding grants of £50k (2020 £206k) which were claimed during the year from the government under the Coronavirus Job Retention Scheme, underlying grant income only fell marginally.
Member subscriptions income recovered to £826k from a 2020 figure of £645k, arising from more consistent collection of subs by our local affiliated bodies, facilitated by reduced pandemic related restrictions on movement and gatherings.
Other income sources generally proved resilient. Trading income from our retail operations grew strongly to £385k (2020: £322k) and Investment income grew to £108k (2020: £100k) but income from mid-term letting of MSH fell to £3k (2020: £28k) following the departure of our primary tenant, which has only corrected during 2022.
The investment portfolio performed strongly in what was generally a bumper year for stock markets. Total unrealised gains in the period were £357,445 (2020: £216,604 unrealised loss) and it is these gains, even more so than operational performance, that have driven the overall surplus for the year.
19
Expenditure
Ongoing disruption to both global travel and local movement rights unavoidably served to limit the scale and number of projects and initiatives being delivered by local MU’s around the world, which in turn had a downward impact on our project spending. This, combined with the dramatic reimagining of the scale of the staff team, which concluded in 2021, the reversal of some previously recognised expenditure relating to the provident fund, and a series of other efficiency savings introduced over the pandemic period, saw total expenditure reach £2,577,296 (2020: £2,761,590). This is well down on both historic norms and budgeted expenditure for the period and was a key feature of the operational surplus achieved.
Thanks to the realignment of our cost base and operational plans over the pandemic period, Mothers’ Union remains generally well positioned to operate sustainably over the mid-term, even in the face of challenging and uncertain climate for income generation and cost inflation.
Staff costs in the period totaled £1,162,684 (2020: £1,418,396), with the reduction being primarily driven by a drop in redundancy costs recognised in the period.
Plans for the closure and spend out of the Provident fund were confirmed during 2021 and significantly enhanced levels of expenditure against this fund can therefore be expected over the next 3 years.
Financial Position
The operational and investment outcomes for the year have delivered another material improvement in the financial position of the group, with continued improvement in both liquidity and free reserves.
The group remained debt free at the year end and no new facilities were required during the year. Liabilities included within the accounts were once again relatively routine in scale and nature.
On a consolidated basis total assets exceeded total liabilities at 31 December 2021 by £3,766,352 (2020: £3,380,836). Thanks to a combination of deliberate financial planning and the better than anticipated operational outcome, the Net Current Assets position had strengthened further by the end of the year to total £414,405 (2020: £281,773). Cash holdings grew to £803,808 at the year-end (2020: £711,617).
In addition to more appropriate cash holdings, the charity also continues to benefit from detailed financial planning and oversight, a supportive and committed membership, the availability of investment assets that can be realised at relatively short notice as an option of last resort, and a good degree of control over the timing of grant expenditure. The Trustees therefore believe that cashflow risk remains manageable in the short term even under the current exceptional inflationary conditions. The residual risks in this area will continue to be addressed in the mid-term by plans for surpluses on future operational budgets.
Movement across the fund categories was more substantial than in recent years owing to the change in funding accounting policy that has seen all long term generic restricted funds closed to new donations. The decline in those restricted funds and the surplus generated on the general fund has seen that fund grow relative to the restricted funds. The balance on the general fund at the year-end was £1,984,064 (2020: £1,484,552). The balance of Restricted Funds was £1,782,288 (2020: £1,896,284).
20
Owing to the loss generated in 2020, MUE brought forward a deficiency of assets of £99k into 2021. The profit generated during 2021 has seen this deficiency of assets reduce to £81k. Given the Nature of MUE’s liabilities, including its relationship with its primary creditor, Mothers’ Union, this deficiency of assets currently has no implications for the going concern status of the trading subsidiary. The Board of Trustees of Mothers’ Union have reaffirmed their intention to provide ongoing financial support to MUE. This decision was made following detailed review of financial forecasts and budgets by the Board and Audit and Risk Committee, which now indicate that the deficiency of assets is expected to have corrected itself by 31 December 2024 at the latest. In considering these matters the Trustees identified that MUE has historically generated significant profits for the charitable group and that the factors giving rise to the deficit 2020 and the reduced profitability being experienced in 2021 and 2022 appear predominantly temporary in nature.
This financial recovery, to a position of tentative financial stability is something every member can feel justifiably proud of. Mothers’ Union is buffeted by the same financial ill winds that have impacted the general economy but we have been able to navigate a safe path thus far. This has only been possible thanks to the grace of God and the commitment of the membership and staff team, who have collectively made great sacrifices to get us to this point.
The task before us in the coming years is to build upon the foundation we have created, and continue our transformation to ensure the movement can remain sustainable in the long term. This approach will likely see a weakening of our reserves position in 2022 as we invest for the future but this anticipated outcome will be with a view towards achieving genuine long term sustainability.
Capital Expenditure
Total Capital expenditure during the year was £75,875 (2020: £115,653). This consisted predominantly of IT equipment renewal and continued work on the planning permission, for the intended expansion of Mary Sumner House, which was secured in the year.
Future Financial Plans
The Trustees continue to acknowledge the importance of diversifying income streams to strengthen the financial sustainability of the charity, particularly with a view to enabling it to cope with anticipated future demographic challenges within the B&I membership. They are also acutely aware of the need to maintain and grow financial reserves, which have now recovered back into the acceptable range after a decade in which they had consistently been lower than ideal. The necessity of this has been amply demonstrated by the Coronavirus related disruption seen in recent years and the sudden growth of cost inflation that has followed.
The Trustees had previously committed to running budgets with break-even or surplus positions shown on the general unrestricted fund with effect until free reserve levels had recovered to the desired level. They remain committed to this path but are pleased that the recovery of free reserve levels in recent periods grants some increased flexibility.
A number of significant strategic projects are underway to help address these risks. Prominent amongst these projects is the intended redevelopment of the movement’s headquarters, Mary Sumner House. In late 2020 the Board agreed that a redevelopment scheme, created during 2020, should be put forward for formal planning approval. The scheme is intended to secure
21
the long term future of the building and maximise the income it generates to support the work of the charity. Planning approval was formally granted in late summer 2021. Now the application has been successful the Board intends to secure this planning permission indefinitely by instigating a small works package in 2023. In parallel to this, the board will also be conducting a review of the viability of the scheme, as put forward for planning, in light of current economic circumstances and will reassess other options for the building. Only once this body of work has been completed will be Board determine how the charity should move forward.
Financial Control Environment
The Board approves an annual budget prior to the commencement of each financial year. This budget is subsequently monitored and scrutinised by staff and Trustees as a comparative on the monthly and quarterly management accounts.
All expenditure must be authorised by a budget holder prior to it going forward for payment. Budget and sub budget holders are identified at the time the budget is approved. Single transaction authority limits within total allocated budgets are determined by Job role.
Policies and controls are in place to cover all aspects of financial processing. Detailed controls over funds and cheques are also in place. Multiple signatories are required to instigate any payments.
The adequacy of the control environment is periodically assessed by both the Board and Audit and Risk Committee. The internal controls environment is being reconstructed as part of the implementation of the new Finance Package. Once this software has gone live the controls environment will be fully reviewed by the Audit and Risk Committee.
Investment Policy
The Trustees have full discretion to invest funds not immediately needed as they see appropriate. Every effort is made to ensure that the funds are invested to maximise returns without placing funds at undue risk or compromising ethical integrity. Therefore, to safeguard the assets of the Charity, the Trustees have adopted a low risk policy and have invested solely in diversified Britain and Ireland based funds, splitting the portfolio of investments more or less equally between the M&G Group Charifund and the various CBF Church of England Funds managed by CCLA.
The Trustees are happy with the performance of the charity’s investment portfolio over a challenging period, and have reaffirmed that the management of Mothers’ Union’s investments and the current asset allocation strategy are appropriate.
22
Reserves and Fund Accounting
MU’s reserves are a mix of unrestricted funds and restricted funds
The Trustees have calculated free reserves (those reserves available for general purposes) at 31 December 2021 as follows:
| Total Funds at 31/12/21 | £ 3,766,352 |
|---|---|
| Less total restricted funds | £ (1,782,288) |
| Less total designated funds | £ (306,427) |
| Less unrestricted tangible fixed assets | £ (657,493) |
| Free Reserves at 31/12/21 | £ 1,020,144 |
The Trustees have set a target level for free reserves of between £700,000 and £1,700,000, which represents approximately 6 to 9 months of unrestricted expenditure of the Charity based on long run expenditure levels on the charity. Free reserves are presently just over £1 Million , which is towards the lower end of the range the Trustees believe is appropriate.
The Trustees are intending to manage the financial affairs and planning of the charity so that reserves are at the upper end of the desired range by the middle of the decade, to ensure the financial stability of the movement. However it is understood that in the immediate term free reserve levels may need to decline slightly as the charity deals with the impacts of inflation and ongoing disruption to income generation.
The reserves policy for Restricted Funds is for sufficient assets to be held to meet the obligations of each fund and this was again the case as at 31 December 2021. In 2019 the Trustees agreed to move to an updated accounting fund structure by the start of 2021. This has seen the closure of most of the Charity’s existing restricted funds to new donations with effect from 01 January 2021 and the creation during the year of a number of project specific restricted and designated funds, bringing Mothers’ Union’s approach to management of funds and reserves more in line with best practice elsewhere within the third sector.
During 2021 the Trustees confirmed plans to close and spend out the provident fund over an accelerated timeframe. The intention is for all valid claims to be paid out in full by the end of 2025, with this process commencing in 2022.
23
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Statement Of Trustees’ Responsibilities
The Trustees are responsible for preparing the Annual Report and the financial statement in accordance with applicable law and regulations.
Charity law in England and Wales requires the Trustees to prepare financial statements for each financial year. Under the law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and group and of the surplus or deficit for that period. In preparing those financial statements the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
follow applicable accounting standards, and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and group and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Provision of information to auditors
So far as each of the Trustees at the time the report is approved are aware:
-
there is no relevant audit information of which the auditors are unaware and,
-
they have taken all the steps they ought to have taken to make themselves aware of any relevant audit information, and to establish that the auditors are aware of that information.
Approved by the Trustees and signed on their behalf by:
Sheran Harper
Worldwide President and Trustee 28th October 2022
24
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Independent Auditor’s Report To The Trustees Of Mothers’ Union
Opinion
We have audited the financial statements of The Mothers’ Union for the year ended 31 December 2021 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
-
give a true and fair view of the state of the group’s and of the parent charity’s affairs as at 31 December 2021 and of the group’s net movement in funds for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude
25
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
-
adequate accounting records have not been kept by the parent charity; or
-
sufficient accounting records have not been kept; or
-
the parent charity financial statements are not in agreement with the accounting records and returns; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees for the financial statements
As explained more fully in the trustees’ responsibilities statement set out on page 24 , the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the group and the environment in which it operates, we have considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011, income tax, payroll tax and sales tax.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls). Audit procedures performed by the engagement team included:
-
Inspecting correspondence with regulators and tax authorities;
-
Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
-
Evaluating management’s controls designed to prevent and detect irregularities;
-
Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions; and
26
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
- Challenging assumptions and judgements made by management in their critical accounting estimates
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.
Haysmacintyre LLP 10 Queen Street Place Statutory Auditors London EC4R 1AG
31st October 2022
Haysmacintyre LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.
27
The Mothers’ Union
Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Consolidated Statement of Financial Activities
| Note | Overseas | Other | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Restricted | Total | Total | ||
| 2021 | 2021 | 2021 | 2021 | 2020 | ||
| Income from | £ | £ | £ | £ | £ | |
| Note 2 | ||||||
| Subscriptions, Donations & Legacies | ||||||
| Membership subscriptions & donations | 1,144,703 | - | - | 1,144,703 | 1,079,806 | |
| Other donations and legacies | 496,551 | 7,853 | 160,990 | 665,394 | 1,140,054 | |
| Grants | 45,492 | 90,123 | 35,434 | 171,049 | 206,783 | |
| Government grants | 1 | 50,619 | - | - | 50,619 | 206,172 |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| 1,737,365 | 97,976 | 196,424 | 2,031,765 | 2,632,815 | ||
| Other Trading Activities | ||||||
| Trading income – MU Enterprises | 4 | 462,508 | - | - | 462,508 | 553,640 |
| Sale of Publications and other income | 20 | - | - | 20 | 987 | |
| Investment income | 5 | 58,822 | 31,566 | 20,686 | 111,074 | 137,831 |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| Total Income | 2,258,715 | 129,542 | 217,110 | 2,605,367 | 3,325,273 | |
| -------------------- | -------------------- | ------------------- | ------------------- | ------------------- | ||
| Expenditure on | ||||||
| Raising Funds | ||||||
| Trading expenditure – MU Enterprises | 4 | 352,322 | - | - | 352,322 | 577,405 |
| Fundraising | 133,549 | - | - | 133,549 | 181,238 | |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| 485,871 | - | - | 485,871 | 758,643 | ||
| Charitable activities | 6 | 1,553,776 | 353,871 | 183,779 | 2,091,426 | 2,002,947 |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| Total Expenditure | 2,039,647 | 353,871 | 183,779 | 2,577,297 | 2,761,590 | |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| Net Income/(Expenditure) before recognised gains and losses |
219,068 | (224,329) | 33,331 | 28,070 | 563,683 | |
| Net gains/(losses) on investments | 280,442 | - | 77,003 | 357,445 | (216,604) | |
| Transfers between funds | 19 | - | - | - | - | - |
| -------------------- | -------------------- | -------------------- | ------------------- | ------------------- | ||
| Net Income/(expenditure) | 499,510 | (224,329) | 110,334 | 385,515 | 347,079 | |
| Total Funds Brought Forward | 1,484,552 | 377,562 | 1,518,722 | 3,380,836 | 3,033,757 | |
| -------------------- | ------------------- | -------------------- | -------------------- | ------------------- | ||
| Total Funds Carried Forward | 20 | 1,984,062 | 153,233 | 1,629,056 | 3,766,351 | 3,380,836 |
| =========== | ========== | =========== | =========== | ========== |
All the activities in the above financial years were derived from continuing operations. All recognised gains and losses are included in the above statement. The notes on pages 31 to 46 form part of these accounts.
28
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Consolidated and Charity Balance Sheets
| Group | Group | Charity | Charity | ||
|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Fixed Assets | |||||
| Tangible assets | 13 | 657,493 | 766,055 | 657,493 | 766,055 |
| Investments: | |||||
| Subsidiary undertaking | 3 | - | - | 12 | 12 |
| Other investments | 15 | 2,896,757 | 2,553,312 | 2,896,757 | 2,553,312 |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| 3,554,250 | 3,319,367 | 3,554,262 | 3,319,379 | ||
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Current Assets | |||||
| Stocks | 18 | 28,518 | 40,464 | 2,550 | 2,550 |
| Debtors | 16 | 132,374 | 185,121 | 422,910 | 315,772 |
| Short term deposits | 5,125 | 5,125 | 5,125 | 5,125 | |
| Cash at bank and in hand | 798,683 | 706,492 | 580,621 | 555,715 | |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| 964,700 | 937,202 | 1,011,206 | 879,162 | ||
| Current Liabilities | --------------------- | --------------------- | --------------------- | ------------------- | |
| Creditors: Falling due within one year | 17 | (550,295) | (655,429) | (515,720) | (498,636) |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Net Current Assets / (Liabilities) | 414,405 | 281,773 | 495,486 | 380,526 | |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Total Assets less current liabilities | 3,968,655 | 3,601,140 | 4,049,748 | 3,699,905 | |
| Long-Term Liabilities – Pension Deficit | 17 | (202,304) | (220,304) | (202,304) | (220,304) |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Net Assets | 20 | 3,766,351 | 3,380,836 | 3,847,444 | 3,479,601 |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Fund Balances | |||||
| Restricted funds | 19 | 1,782,289 | 1,896,284 | 1,782,289 | 1,896,284 |
| Unrestricted funds – General | 19 | 1,677,635 | 1,484,552 | 1,758,728 | 1,583,317 |
| Unrestricted funds - Designated | 20 | 306,427 | - | 306,427 | - |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| 3,766,351 | 3,380,836 | 3,847,444 | 3,479,601 | ||
| =========== | =========== | =========== | =========== |
The financial statements and notes on pages 31 to 46 were approved and authorised for issue by the Board of Trustees on 28th October 2022 and signed on its behalf by
Sheran Harper Worldwide President and Trustee
29
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Consolidated Statement of Cash Flows
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Net cash provided by/(used in) from operating activities | a | 42,992 | 305,682 |
| Cash flows from investing activities | |||
| Purchase of tangible fixed assets | (75,875) | (115,653) | |
| Investment income | 111,074 | 137,831 | |
| Proceeds from sale of investments | 14,000 | - | |
| --------------------- | --------------------- | ||
| Changes in cash in the reporting period | a | 49,199 | 22,178 |
| Increase in cash in the year | 92,191 | 327,860 | |
| Cash at 1 January | b | 711,617 | 378,632 |
| --------------------- | --------------------- | ||
| Cash at 31 December | b | 803,808 | 711,617 |
| =========== | =========== | ||
| a) Reconciliation of changes in resources to net outflow from | |||
| operating activities | |||
| 2021 | 2020 | ||
| £ | £ | ||
| Net income | 385,515 | 347,079 | |
| Depreciation | 184,438 | 64,334 | |
| (Gain)/loss on investments | (357,445) | 216,604 | |
| Income from investments | (111,074) | (137,831) | |
| Decrease in stocks | 11,946 | 1,798 | |
| Decrease in debtors | 52,746 | 26,137 | |
| Decrease in creditors | (123,134) | (212,439) | |
| --------------------- | --------------------- | ||
| 42,992 | 305,682 | ||
| =========== | =========== | ||
| b) Reconciliation of net debt | |||
| 2021 | 2020 | ||
| £ | £ | ||
| Cash at 1 January | 711,617 | 383,757 | |
| Cash flows | 92,191 | 327,860 | |
| Cash at 31 December | ------------------- | --------------------- | |
| 803,808 | 711,617 | ||
| =========== | =========== |
The notes on pages 31 to 46 form part of these accounts.
30
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Notes to the Financial Statements
1. Accounting Policies
Basis of Preparation
The financial statements have been prepared in accordance with 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) (Second Edition - effective 1 January 2020) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Mothers’ Union meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Mothers’ Union is a charity registered in England and Wales (registration number: 240531) and is also a Royal Charter company limited by guarantee (registration number RC000256). The charity’s registered office address is: 24 Tufton Street, London, SW1P 3RB.
Going concern
The trustees have reviewed the charity’s financial position, reserves levels and future plans and consider that despite the tough operational circumstances, there are no foreseeable material uncertainties about the Charity’s ability to continue as a going concern.
Subscriptions
Diocesan subscriptions to the General Fund are dealt with on an accruals basis. Receipts from dioceses for subscriptions for Families First magazine for the following year have been treated as deferred income in the accounts of the trading subsidiary. All other subscriptions are dealt with within the accounts of the period in which they are received.
Income Recognition
All income is recognised once the Charity has entitlement to income, it is probable that income will be received, and the amount of income receivable can be measured reliably.
Donation and Legacies
Donations and gifts are included in full in the Statement of Financial Activities when there is entitlement, probability of receipt and the amount of income receivable can be measured reliably.
Grants Received
Grants are recognised in full in the statement of financial activities in the year in which the Charity has entitlement to the income, the amount of income receivable can be measured reliably and there is probability of receipt.
Government Grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Financial Activities in the same period as the related expenditure. The government grants recognised in the Statement of Financial Activities relate to the Coronavirus Job Retention Scheme Income.
Income from Investments and Short-Term Deposits
Income from investments and short-term deposits includes taxation recoverable in respect of that income.
Pension Costs
Mothers’ Union participates in the Pension Builder (Defined Contribution) and Defined Benefits Scheme (closed to new entrants), both of which are part of the Church Workers Pension Fund. As the Charity is unable to identify its share of the underlying assets and liabilities in the scheme on a consistent and reasonable basis, it takes a multi-employer exemption under FRS102 and so accounts for the scheme as if it were a defined contribution scheme. Pension costs are accounted for on the basis of contributions payable for the year.
31
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Grants Payable
Grants are normally charged in the period in which they are paid. In the case of the annual grants from the General Fund made to dioceses in Britain and Ireland for general purposes, these are charged in the year for which they are approved.
Investments
Investments are stated in the balance sheet at their gross market value as at the balance sheet date without provision for potential costs relating to the disposal of these. All movements in value arising from investment changes or revaluation are shown in the Consolidated Statement of Financial Activities.
Fund Accounting
Mothers’ Union has various types of funds which require separate disclosure. These are as follows:
Restricted Funds:
These funds receive income, which are earmarked by the donor for specific purposes, where these purposes are within the overall aims of the organisation. These funds may be income only (where the capital must be retained) or income and capital (where the income derived therein may be fully utilised). There are currently 8 such restricted funds managed by the Charity.
Unrestricted Funds:
Income received into the general unrestricted fund is expendable at the discretion of the Trustees in the furtherance of the objectives of the Charity. Funds may be held in reserve in this fund to meet general expenditure and working capital needs.
Designated Funds
Designated Funds are unrestricted funds that have been set aside to support particular workstreams or projects. They differ from restricted funds as no formal legal restriction exists. Designated funds can be created to support specific foreseeable operational expenditure needs; to separate funds donated for particular projects where a formal restriction has not been created; or to support planned capital expenditure projects.
Property
In accordance with the Statement of Recommended Practice on Accounting and Reporting by Charities, the freehold property in Westminster, the only property used by the Charity on a continuing basis, is stated at cost in the balance sheet.
Tangible fixed assets
For the property, no depreciation is charged on the original building on the basis that the estimated remaining useful life of the property exceeds 50 years and the property has a high residual value, particularly due to the high value of land in Westminster. This is subject to an annual impairment review. Improvement to property and other tangible fixed assets are depreciated over their expected useful lives on the straight-line basis as follows:
Property improvement – 4% after the first year Computer equipment – 20% Office equipment and furniture – 20% Membership database and Website – 10%
Depreciation is not charged until the asset has been brought into use.
Assets with a value in excess of £500 or with a useful life over 5 years have been capitalised. Assets that have no further useful life or those that have been scrapped have been written off at cost less accumulated depreciation.
Stocks
Stocks are stated at the lower of cost and net realisable value. Specific provision is made for obsolete and slow-moving stock on an item by item basis. Stock of publications for resale held by the Charity has been shown at cost.
Short-Term Deposits
Bank deposits, which are not repayable on demand without penalty, are treated as short-term investments.
32
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Expenditure
Expenditure is accounted for on an accruals basis and include attributable VAT, which cannot be recovered. Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned based on the direct costs of each activity. Governance costs include the cost of governance arrangements which relate to the general running of the Charity, including strategic planning for its future developments, external audit, any legal advice for the Trustees, and all costs of complying with constitutional and statutory requirements, such as the costs of the Trustee meetings and of preparing the statutory accounts and satisfying public accountability.
Critical accounting judgements and key sources of estimation uncertainty
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the charity’s accounting policies. In the application of the accounting policies, Trustees are required to make judgement, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affected current and future periods.
The discount rate of the future deficit recovery payments towards the charity’s defined benefit pension scheme, which is recognised as a liability in the accounts, is a key source of estimation uncertainty. Further details can be found in note 10. In the view of the Trustees, no other assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
33
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
2. Comparative Statement of Financial Activities – for the year ended 31 December 2020
| Note | Overseas | Other | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Restricted | Total | ||
| 2020 | 2020 | 2020 | 2020 | ||
| Income from | £ | £ | £ | £ | |
| Subscriptions, Donations & | |||||
| Legacies | |||||
| Membership subscriptions and donations |
855,022 | 148,156 | 76,628 | 1,079,806 | |
| Other donations and legacies | 1,073,584 | 9,907 | 56,563 | 1,140,054 | |
| Grants | 178,712 | 28,071 | - | 206,783 | |
| Government grants | 1 | 206,172 | - | - | 206,172 |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| 2,313,490 | 186,134 | 133,191 | 2,632,815 | ||
| Other Trading Activities | |||||
| Trading income – MU Enterprises | 4 | 553,640 | - | - | 553,640 |
| Sale of Publications and other income |
987 | - | - | 987 | |
| Investments | 5 | 88,906 | 29,473 | 19,452 | 137,831 |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| Total Income | 2,957,023 | 215,607 | 152,643 | 3,325,273 | |
| -------------------- | -------------------- | ------------------- | ------------------- | ||
| Expenditure on | |||||
| Raising Funds | |||||
| Trading expenditure – MU Enterprises |
4 | 577,405 | - | - | 577,405 |
| Fundraising | 181,238 | - | - | 181,238 | |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| 758,643 | - | - | 758,643 | ||
| Charitable activities | 6 | 1,486,200 | 399,127 | 117,620 | 2,002,947 |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| Total Expenditure | 2,244,843 | 399,127 | 117,620 | 2,761,590 | |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| Net Income/(Expenditure) | |||||
| before recognised gains and | 712,180 | (183,520) | 35,023 | 563,683 | |
| losses | |||||
| Net gains/(losses) on investments | (171,567) | (55,492) | 10,455 | (216,604) | |
| Transfers between funds | 19 | - | (59,407) | 59,407 | - |
| -------------------- | -------------------- | -------------------- | ------------------- | ||
| Net Income/(expenditure) | 540,613 | (298,419) | 104,885 | 347,079 | |
| Total Funds Brought Forward | 943,939 | 675,981 | 1,413,837 | 3,033,757 | |
| -------------------- | ------------------- | -------------------- | -------------------- | ||
| Total Funds Carried Forward | 20 | 1,484,552 | 377,562 | 1,518,722 | 3,380,836 |
| =========== | ========== | =========== | =========== |
34
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
3. Subsidiary Undertaking
Mothers' Union owns the whole of the issued share capital of MU Enterprises Limited ("the company"). The principal activities of the company are the sale of publications, cards and gifts, the publication of the magazine Families First , and the letting of conference rooms.
| The interests of Mothers' Union are: | Share | Capital |
|---|---|---|
| 2021 | 2020 | |
| Total | Total | |
| £ | £ | |
| At beginning and end of year | 12 | 12 |
| =========== | =========== |
Advances, where made, are secured by way of a fixed and floating charge over the assets of the company, under a debenture dated 14 December 1995.
4. Trading Activities and Results of MU Enterprises Limited
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Turnover | 444,976 | 553,562 |
| Cost of sales | (292,490) | (413,684) |
| --------------------- | --------------------- | |
| Gross profit | 152,486 | 139,878 |
| Indirect and administrative costs | (134,832) | (238,721) |
| Interest receivable | 18 | 78 |
| --------------------- | --------------------- | |
| Net profit/(loss) before donation to parent charity | 17,672 | (98,765) |
| =========== | =========== |
Indirect and administrative costs include rent payable to Mothers’ Union of £28,500 (2020 - £28,500). As the subsidiary made a loss of £98,765 in the prior year it has not donated any funds to the Charity this year under a deed of covenant (2020: £nil).
| The aggregate of the assets, liabilities and reserves was: | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Aggregate assets | 279,898 | 221,720 |
| Aggregate liabilities | (360,979) | (320,473) |
| --------------------- | --------------------- | |
| (81,081) | (98,753) | |
| =========== | =========== |
35
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
5. Investments – other investments
| Unrestricted | Overseas | Other Restricted | ||
|---|---|---|---|---|
| Funds | Funds | Funds | Total | |
| 2021 | 2021 | 2021 | 2021 | |
| £ | £ | £ | £ | |
| Rental Income | 3,237 | - | - | 3,237 |
| Investment trusts | 53,936 | 31,566 | 20,686 | 106,188 |
| Short-term deposits | 39 | - | - | 39 |
| Shares in UK listed companies | 1,610 | - | - | 1,610 |
| --------------------- | ------------------- | --------------------- | ------------------- | |
| 58,822 | 31,566 | 20,686 | 111,074 | |
| =========== | ========== | =========== | ========== | |
| Unrestricted | Overseas | Other Restricted | ||
| Funds | Funds | Funds | Total | |
| 2020 | 2020 | 2020 | 2020 | |
| £ | £ | £ | £ | |
| Rental Income | 37,463 | - | - | 37,463 |
| Fixed interest stocks | 49,295 | 29,473 | 19,452 | 98,220 |
| Investment trusts | 89 | - | - | 89 |
| Short-term deposits | 2,059 | - | - | 2,059 |
| --------------------- | ------------------- | ------------------- | ------------------- | |
| 88,906 | 29,473 | 19,452 | 137,831 | |
| =========== | ========== | ========= | ========== |
6. Expenditure
a) Analysis of Charitable Activities
| Analysis of Charitable Activities | ||||
|---|---|---|---|---|
| Grants | Direct Costs | Support Costs | Total | |
| 2021 | 2021 | 2021 | 2021 | |
| £ | £ | £ | £ | |
| Community Engagement & Development | 72,109 | 280,786 | 126,541 | 479,436 |
| Training & Capacity Building | 93,682 | 302,314 | 136,394 | 532,390 |
| Prayer & Fellowship | 30,927 | 173,488 | 79,059 | 283,474 |
| Campaigning | 34,683 | 185,450 | 87,012 | 307,145 |
| Emergency Relief | - | 34 | - | 34 |
| Membership Resources | 40,035 | 304,565 | 144,347 | 488,947 |
| --------------------- | ------------------- | ------------------- | ------------------- | |
| 271,436 | 1,246,637 | 573,353 | 2,091,426 | |
| =========== | ========== | ========== | ========== | |
| 2020 comparatives | Grants | Direct Costs | Support Costs | Total |
| 2020 | 2020 | 2020 | 2020 | |
| £ | £ | £ | £ | |
| Community Engagement & Development | 70,027 | 286,271 | 103,124 | 459,422 |
| Training & Capacity Building | 70,918 | 311,023 | 111,017 | 492,958 |
| Prayer & Fellowship | 25,420 | 177,618 | 64,354 | 267,392 |
| Campaigning | 26,676 | 205,682 | 70,809 | 303,167 |
| Emergency Relief | 2,423 | 16 | - | 2,439 |
| Membership Resources | 28,363 | 331,733 | 117,473 | 477,569 |
| --------------------- | ------------------- | ------------------- | ------------------- | |
| 223,827 | 1,312,343 | 466,777 | 2,002,947 | |
| =========== | ========== | ========== | ========== |
36
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
6. Expenditure (continued)
b) Analysis of Support Costs
| Governance | Administration | Premises & IT |
Depreciation | Total | |
|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2021 | 2021 | |
| £ | £ | £ | £ | £ | |
| Community Engagement & Development |
16,132 | 32,793 | 37,040 | 40,576 | 126,541 |
| Training & Capacity Building | 17,388 | 35,849 | 38,892 | 44,265 | 136,394 |
| Prayer & Fellowship | 10,079 | 20,935 | 22,224 | 25,821 | 79,059 |
| Campaigning | 11,093 | 22,325 | 25,928 | 27,666 | 87,012 |
| Membership Resources | 18,402 | 37,239 | 42,596 | 46,110 | 144,347 |
| ----------------- | --------------------- | ------------------- | --------------------- | ----------------- | |
| 73,094 | 149,141 | 166,680 | 184,438 | 573,353 | |
| ========= | =========== | ========== | =========== | ========= | |
| 2020 comparatives | Governance | Administration | Premises & IT |
Depreciation | Total |
| 2020 | 2020 | 2020 | 2020 | 2020 | |
| £ | £ | £ | £ | £ | |
| Community Engagement & Development |
15,701 | 44,485 | 28,784 | 14,154 | 103,124 |
| Training & Capacity Building | 16,777 | 48,577 | 30,223 | 15,440 | 111,017 |
| Prayer & Fellowship | 9,725 | 28,351 | 17,271 | 9,007 | 64,354 |
| Campaigning | 10,701 | 30,309 | 20,149 | 9,650 | 70,809 |
| Emergency Relief | - | - | - | - | - |
| Membership Resources | 17,753 | 50,535 | 33,102 | 16,083 | 117,473 |
| --------------------- | --------------------- | ----------------- | -------------- | ----------------- | |
| 70,657 | 202,257 | 129,529 | 64,334 | 466,777 | |
| =========== | =========== | ========= | ======== | ========= |
Support costs are allocated in the ratio of staff time, space occupied, grants paid and direct costs.
c) Grant Payments
Mothers’ Union made grant payments to 48 affiliates during the year (2020 – 60 which include grants for programmes, salary and travel costs for Community Development Coordinators and other project related costs such as equipment.
There were no individual grants made of more than £35,000 in 2021 (2020: none).
37
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
6. Expenditure (continued)
d) Analysis of Governance Costs
| Analysis of Governance Costs | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Audit and accountancy fees | 26,045 | 16,775 |
| Trustees’ Training | - | 25 |
| Trustees’ Expenses | 399 | 6,790 |
| World Wide Conference | 150 | 567 |
| Apportionment of Staff costs | 46,500 | 46,500 |
| --------------- | --------------- | |
| 73,094 | 70,657 | |
| ======== | ======== |
7. Net income/(expenditure)
Net income/(expenditure) is stated after charging
| Net income/(expenditure) is stated after charging | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Depreciation of tangible fixed assets | 184,438 | 64,334 |
| Auditors remuneration – audit of parent charity | 15,400 | 16,775 |
| – audit of MU Enterprises Limited | 7,700 | 7,320 |
| - Taxation compliance services |
2,945 | 2,805 |
| =========== | ========= |
8. Employees
| 2021 | 2020 | |
|---|---|---|
| Average number of employees (headcount) | 27 | 39 |
| ========== | ========= | |
| Aggregate remuneration to employees was: | £ | £ |
| Wages & salaries (including temporary staff) | 1,020,539 | 1,268,747 |
| Social Security costs | 101,475 | 117,898 |
| Pension costs: operating cost | 58,670 | 72,055 |
| ------------------- | ------------------- | |
| Subtotal | 1,180,684 | 1,458,700 |
| Additional pension costs: decrease to deficit contribution (note 10) | (18,000) | (40,304) |
| ------------------- | ------------------- | |
| Total salary expenditure | 1,162,684 | 1,418,396 |
| Less: | ||
| Recharged to subsidiary undertaking by way of management charge | (204,701) | (310,118) |
| ------------------- | -------------------- | |
| Net salary expenditure, borne by the Charity | 957,983 | 1,108,278 |
| ========== | ||
| ========== | ||
| = |
38
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
8. Employees (continued)
The number of employees with annual remuneration in excess of £60,000, excluding pension contributions to the Church Workers Pension Fund administered by Church of England:
| 2021 | 2020 | ||
|---|---|---|---|
| £80,001 | - £90,000 | 1 | 1 |
| ========= | ========= |
During the year no Trustees received any remuneration and no Trustees claimed expenses (2020, 4 Trustees claimed expenses- £1,000) for travel and subsistence. In addition, the Charity paid £1,500 for Trustee indemnity insurance (2020 - £1,500).
Total remuneration paid to key management personnel totalled £294,396 for 2021 (2020 - £263,007), which includes pension contribution of £11,525 (2020 - £10,456). Out of this, £16,911 (2020 – £30,319) was charged to the subsidiary (MU Enterprises Ltd.) as Directors’ remuneration.
Redundancy and settlement payments totalled £3,292 in the period (2020: £42,557).
9. Related Parties
Aggregate donations of £450 were received from Trustees during 2021 (2020: £2,800). Donations totalling £nil (2020: £3,700) were received from management personnel.
10. Pension Costs
The Mothers' Union participates in the Defined Benefits Scheme section of the Church Workers Pension Fund (CWPF) for lay staff. The scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.
The Church Workers Pension Fund (CWPF) has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.
Defined Benefits Scheme
The Defined Benefits Scheme (“DBS”) section of the Church Workers Pension Fund provides benefits for lay staff based on final pensionable salaries.
For funding purposes, DBS is divided into sub-pools in respect of each participating employer as well as a further sub-pool, known as the Life Risk Pool. The Life Risk Pool exists to share certain risks between employers, including those relating to mortality and post-retirement investment returns.
The division of the DBS into sub-pools is notional and is for the purpose of calculating ongoing contributions. They do not alter the fact that the assets of the DBS are held as a single trust fund out of which all the benefits are to be provided. From time to time, a notional premium is transferred from employers’ sub-pools to the Life Risk Pool and all pensions and death benefits are paid from the Life Risk Pool.
The scheme is a multi-employer scheme as described in Section 28 of FRS 102. It is not possible to attribute DBS assets and liabilities to specific employers, since each employer, through the Life Risk Section, is exposed to actuarial risks associated with the current and former employees of other entities participating in DBS. This means that contributions are accounted for as if DBS were a defined contribution scheme. The pensions costs charged to the SoFA during the year are contributions payable towards benefits and expenses accrued in that year (2021: £ 6,700 , 2020: £9,000), plus any impact of deficit contributions (see below), giving a total Charge of £60,466 for 2021 (2020: charge of £40,304).
39
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
10. Pension Costs (continued)
If, following an actuarial valuation of the Life Risk Pool, there is a surplus or deficit in the pool, further transfers may be made from the Life Risk Pool to the employers’ sub-pools, or vice versa. The amounts to be transferred (and their allocation between the sub-pools) will be settled by the Church of England Pensions Board on the advice of the Actuary.
A valuation of DBS is carried out once every three years. The most recently finalised was carried out as at 31 December 2019. The next valuation is due in 2022. In this 2019 valuation, the Life Risk Section was shown to be in deficit by £2.6m and £2.6m was notionally transferred from the employers’ sub-pools to the Life Risk Section. This increased the Employer contributions that would otherwise have been payable. The overall deficit in DBS was £26.2m.
Following the valuation, the Employer has entered into an agreement with the Church Workers Pension Fund to pay expenses of £6,300 per year. In addition deficit payments of £68,696 per year have been agreed for 7.00 years from 1 April 2018 in respect of the shortfall in the Employer sub-pool. This obligation has been recognised as a liability within the Employer’s financial statements.
Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out below:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Balance Sheet Liability as at 1 January | 289,000 | 329,304 |
| Deficit contribution paid | (69,000) | (69,000) |
| Interest | 1,000 | 4,000 |
| Remaining change to balance sheet liability * (recognised in SoFA) | 50,000 | 24,696 |
| ------------------ | ------------------ | |
| Balance Sheet liability as at 31 December | 271,000 | 289,000 |
| ========= | ========= |
- Comprises change in agreed deficit recovery plan and change in discount rate between year-ends.
This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions, set by reference to the duration of the deficit recovery payments:
| 2021 | 2020 | 2019 | |
|---|---|---|---|
| Discount rate | 1.4% | 0.4% | 2.40% |
The legal structure of the scheme is such that if another employer fails, the employer could become responsible for paying a share of that employer’s pension liabilities.
40
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
11. Freehold Property
Mothers’ Union owns the freehold property in Westminster consisting of the office premises and chapel, representing an original capital expenditure of £65,492 in 1925, this amount having been received by Mothers’ Union from various sources, both home and overseas. The Trustees consider that the market value of the freehold property is in excess of the carrying cost in the Balance Sheet.
As explained in the statement of accounting policies, the cost of this property is shown in the Balance Sheet in accordance with the Statement of Recommended Practice on Accounting and Reporting by Charities.
12. Tangible Assets - (Group and Charity)
| Membership | |||||
|---|---|---|---|---|---|
| Office | database & | ||||
| Freehold | Furniture & | website | Computer | ||
| Property | Equipment | development | Equipment | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| 1 January 2021 | 547,350 | 533,028 | 261,920 | 384,855 | 1,727,153 |
| Additions | 22,500 | 7,325 | - | 46,050 | 75,875 |
| --------------------- | --------------------- | --------------------- | ----------------- | ------------------- | |
| 31 December 2021 | 569,850 | 540,353 | 261,920 | 430,905 | 1,803,028 |
| --------------------- | --------------------- | --------------------- | ----------------- | ------------------- | |
| Deprecation | |||||
| 1 January 2021 | 62,233 | 519,518 | 70,877 | 308,470 | 961,098 |
| Charge for year | 19,613 | 8,543 | 86,434 | 69,847 | 184,437 |
| --------------------- | --------------------- | --------------------- | ----------------- | ----------------- | |
| 31 December 2021 | 81,846 | 528,061 | 157,311 | 378,317 | 1,145,535 |
| --------------------- | --------------------- | --------------------- | ----------------- | ----------------- | |
| Net Book Value at 31 December 2021 |
488,004 | 12,292 | 104,609 | 52,588 | 657,493 |
| ========== | ========== | ========== | ======== | ========= | |
| Net Book Value at 31 December 2020 |
485,117 | 13,510 | 191,043 | 76,385 | 766,055 |
| ========== | ========== | ========== | ======= | ========= |
13. Capital commitments
There were no approved capital commitments at 31 December 2021 (2020: none) .
14. Associated Charities
The Mothers’ Union is active in 34 Provinces of the worldwide Anglican Communion. Each of the Provincial organisations is independent and accordingly their assets and results are not included in these accounts. The Charity is also at work in dioceses of the Church of England, the Church in Wales, the Church of Ireland and the Scottish Episcopal Church. Each diocesan organisation is autonomous and therefore their assets and results are not included in these accounts either.
41
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
15. Investments – (Group & Charity)
| Restricted | Other | ||||
|---|---|---|---|---|---|
| Unrestricted | Fund | Restricted | Total | Total | |
| Funds | Overseas | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Market Value: | |||||
| At beginning of year | 1,141,599 | 819,356 | 592,357 | 2,553,312 | 2,769,916 |
| Disposal | - | - | (14,000) | (14,000) | - |
| Gains/(losses) | 159,395 | 121,047 | 77,003 | 357,445 | (216,604) |
| --------------------- | --------------------- | --------------------- | --------------------- | --------------------- | |
| At end of year | 1,300,994 | 940,403 | 655,360 | 2,896,757 | 2,553,312 |
| =========== | =========== | =========== | =========== | =========== | |
| Being at market value: | |||||
| Fixed interest stocks | - | - | - | - | 14,484 |
| Investment trusts | 1,274,800 | 935,955 | 655,360 | 2,866,115 | 2,515,398 |
| Shares in UK listed Companies | 26,194 | 4,448 | - | 30,642 | 23,430 |
| --------------------- | --------------------- | --------------------- | --------------------- | --------------------- | |
| 1,300,994 | 940,403 | 655,360 | 2,896,757 | 2,553,312 | |
| =========== | =========== | =========== | =========== | =========== | |
| Cost of investments | 138,463 | 87,885 | 41,897 | 268,245 | 288,559 |
| =========== | =========== | =========== | =========== | =========== |
All investments were in UK fixed interest stocks and investment trusts, and UK listed companies.
16. Debtors: Amounts falling due within one year
| 2021 | 2021 | 2020 | 2020 | |
|---|---|---|---|---|
| Group | Charity | Group | Charity | |
| £ | £ | £ | £ | |
| Trade debtors | 26,655 | - | 33,029 | - |
| Amount due from subsidiary undertaking | ||||
| Deed of Covenant | - | - | - | - |
| Other | - | 326,404 | - | 163,680 |
| --------------------- | --------------------- | --------------------- | --------------------- | |
| Total amount due from subsidiary undertaking |
- | 326,404 | - | 163,680 |
| Staff season ticket and other loans | 841 | 841 | 811 | 811 |
| Other debtors | 25,614 | 25,486 | 87,133 | 87,133 |
| Prepayments | 79,264 | 70,179 | 64,148 | 64,148 |
| --------------------- | --------------------- | --------------------- | --------------------- | |
| 132,374 | 422,910 | 185,121 | 315,772 | |
| ========= | ========= | ========= | =========== |
42
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
17 (a) Creditors: Amounts falling due within one year
| 2021 | 2021 | 2020 | 2020 | |
|---|---|---|---|---|
| Group | Charity | Group | Charity | |
| £ | £ | £ | £ | |
| Pension deficit due within 1 year | 68,696 | 68,696 | 68,696 | 68,696 |
| Trade creditors | 136,950 | 118,268 | 145,098 | 96,501 |
| Other taxation and social security | 30,917 | 24,308 | 48,950 | 38,833 |
| Other creditors | 24,554 | 24,554 | 29,713 | 29,713 |
| Deferred income | - | - | 76,510 | 26,082 |
| Accruals | 289,178 | 279,894 | 286,462 | 238,811 |
| --------------------- | --------------------- | --------------------- | --------------------- | |
| 550,295 | 515,720 | 655,429 | 498,636 | |
| ========== | ========== | ========== | ========== |
(b) Creditors: Amounts falling due after more than one year
| Charity | and Group | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| £ | £ | |||
| Pension Deficit | 202,304 | 220,304 | ||
| ------------------- | --------------------- | |||
| The total pension deficit is repayable over the following period | ||||
| Within 1 year | 68,696 | 68,696 | ||
| Between 1 and 2 years | 68,422 | 68,422 | ||
| Between 2 and 5 years | 133,882 | 151,882 | ||
| ------------------- | -------------------- | |||
| 271,000 | 289,000 | |||
| ========= | ========== | |||
| (c) Deferred Income | ||||
| Balance at | Released | Deferred | Balance at | |
| 1 January | during the | during the | 31 December | |
| 2021 | year | Year | 2021 | |
| £ | £ | £ | £ | |
| Deferred income | 76,510 | (76,510) | - | - |
| ========== | ========= | ========= | ========== | |
| 2020 comparative | Balance at | Released | Deferred | Balance at |
| 1 January | during the | during the | 31 December | |
| 2020 | year | Year | 2020 | |
| £ | £ | £ | £ | |
| Deferred income | 19,164 | (19,164) | 76,510 | 76,510 |
| ========== | ========= | ========= | ========== |
(c) Deferred Income
Deferred income represents income that was received during the year, for subscriptions relating to the publications, which have not been sent to subscribers and other income received in advance.
43
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
18. Stocks
| 8. Stocks | ||||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Group | Charity | Group | Charity | |||
| £ | £ | £ | £ | |||
| Goods for resale | 28,518 | 2,550 | 40,464 | 2,550 | ||
| ------------------- | ----------------- | ----------------- | ------------------- | |||
| 28,518 | 2,550 | 40,464 | 2,550 | |||
| ========= | ======== | ======== | ========= | |||
| 9. Restricted Funds | ||||||
| he income funds of the Charity include | restricted funds comprising the unexpended balances of donations and | |||||
| rants held on trust to be applied for specific purposes. The details of these funds are | as follows: | |||||
| Balance at | Investment | Balance at | ||||
| 1 January 2021 |
Income | Expenditure | Gains |
Transfers | 31 December 2021 |
|
| £ | £ | £ | £ | £ | £ | |
| Overseas Fund | 377,562 | 129,542 | (353,871) | - |
- | 153,233 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| Other Restricted | ||||||
| Funds | ||||||
| Relief | 895,453 | - | (15,914) | - |
- | 879,539 |
| Overseas Provident | 515,975 | 20,686 | (81,053) | 77,003 |
- | 532,611 |
| Britain & Ireland | ||||||
| Development Fund | 20,276 | 35,434 | (39,243) | - |
- | 16,467 |
| DRC 2021 | 56,248 | 61,213 | (46,861) | - |
- | 70,600 |
| GBV 2022 | - | 99,777 | - | - | - | 99,777 |
| MSH Fund | 30,062 | - | - | - | 30,062 | |
| Other Funds | 708 | - | (708) | - |
- | - |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| 1,518,722 | 217,110 | (183,779) | 77,003 |
- | 1,629,056 | |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | ------------------- | |
| Total Restricted | ||||||
| Funds | 1,896,284 | 346,652 | (537,650) | 77,003 |
- | 1,782,289 |
| ========= | ========== | ========== | ========= | ======== | ========== |
19. Restricted Funds
The income funds of the Charity include restricted funds comprising the unexpended balances of donations and grants held on trust to be applied for specific purposes. The details of these funds are as follows:
Other Funds includes two individual funds comprising the Away From It All Fund and The Chapel Fund where the fund balances and income, expenditure, gains or losses on investments are less than £7,000 per fund. A brief description of the purpose of each fund is given below:
Fund
Overseas Fund Relief Overseas Provident
Britain & Ireland Development Fund
DRC 2021 GBV 2022 MSH Fund Other Away From It All Fund Chapel Fund
Purpose
To support the Charity’s work in communities worldwide through Mothers’ Union dioceses.
To give emergency relief to families whose lives have met with adversity. To pay for retirement and health costs for overseas Mothers’ Union workers, where adequate local arrangements do not exist.
Support the Charity’s work in communities in Britain and Ireland through its Mothers’ Union dioceses.
To fund the 2021 literacy and education project in DRC To fund the 2022 Gender Based Violence programmes in Africa To support refurbishment work relating to Mary Sumner House. To help disadvantaged families to have holidays in Britain and Ireland. To pay for the upkeep of the Chapel in Mary Sumner House.
44
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
19. Restricted Funds (continued)
| Balance at | Investment | Balance at | ||||
|---|---|---|---|---|---|---|
| 1 January 2020 |
Income | Expenditure | Gains | Transfers | 31 December 2020 |
|
| £ | £ | £ | £ | £ | £ | |
| Overseas Fund | 675,981 | 215,607 | (399,127) | (55,492) | (59,407) | 377,562 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| Other Restricted Funds | ||||||
| Special Regional | ||||||
| Meetings | (59,407) | - | - | - | 59,407 | - |
| Relief | 856,955 | 38,708 | (210) | - | - | 895,453 |
| Overseas Provident | 519,418 | 19,452 | (33,350) | 10,455 | - | 515,975 |
| Britain & Ireland | - | |||||
| Development Fund | 54,177 | 11,064 | (44,965) | - | 20,276 | |
| MSH Fund | 28,686 | 1,376 | - | - | - | 30,062 |
| Other Funds | 14,008 | 25,794 | (39,094) | - | - | 708 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| 1,413,837 | 152,642 | (117,619) | 10,455 | 59,407 | 1,518,722 | |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | ------------------- | |
| Total Restricted Funds | 2,089,818 | 368,249 | (516,746) | (45,037) | - | 1,896,284 |
| ========= | ========== | ========== | ========= | ======== | ========== | |
| 0. Unrestricted funds | ||||||
| Balance at | Investment | Balance at | ||||
| 1 January 2021 |
Income | Expenditure | Gains | Transfers | 31 December 2021 |
|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted general | 1,484,552 | 2,087,499 | (2,020,161) | 159,395 | (33,650) | 1,677,635 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| Designated funds | ||||||
| Relief | - | 32,854 | - | - | - | 32,854 |
| Britain & Ireland | ||||||
| Development Fund | - | 4,116 | (18,799) | - | 33,650 | 18,967 |
| Overseas | - | 130,922 | - | 121,047 | - | 251,969 |
| Other Funds | - | 3,324 | (687) | - | - | 2,637 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| Designated Funds | - | 171,216 | (19,486) | 121,047 | 33,650 | 306,427 |
| ------------------- | --------------------- | --------------------- | ------------------- | ----------------- | --------------------- | |
| Balance at | Investment | Balance at | ||||
| 1 January 2021 |
Income | Expenditure | Gains | Transfers | 31 December 2021 |
|
| £ | £ | £ | £ | £ | £ | |
| Total unrestricted | ||||||
| funds | 1,484,552 | 2,258,715 | (2,039,647) | 280,442 | - | 1,984,062 |
| ========= | ========== | ========== | ========= | ======== | ========== |
20. Unrestricted funds
In January 2021 the charity established a number of new designated funds. These were set up to replace existing equivalent restricted funds that have now been closed to new donations.
45
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
20. Unrestricted funds (continued)
Designated funds
Overseas Fund
Relief
To support the Charity’s work in communities worldwide through Mothers’ Union dioceses.
To give emergency relief to families and communities whose lives have met with adversity.
Britain & Ireland Development Fund
Support the Charity’s work in communities in Britain and Ireland through its Mothers’ Union dioceses.
Other Away From It All Fund To help disadvantaged families to have holidays in Britain and Ireland. Chapel Fund To pay for the upkeep of the Chapel in Mary Sumner House.
21. Analysis of Group Net Assets between Funds
| Overseas | Other | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Restricted | ||
| Fund | Fund | Funds | Total | |
| £ | £ | £ | £ | |
| Fixed Assets | 657,493 | - | - | 657,493 |
| Investments | 1,422,041 | 819,356 | 655,360 | 2,896,757 |
| Current Assets/Liabilities | 106,832 | -666,123 | 973,696 | 414,405 |
| Long term Liabilities | (202,304) | - | - | (202,304) |
| --------------------- | ------------------- | --------------------- | --------------------- | |
| Net Assets | 1,984,062 | 153,233 | 1,629,056 | 3,766,351 |
| ========== | ========= | ========== | ========== | |
| 2020 comparative | Overseas | Other | ||
| Unrestricted | Restricted | Restricted | ||
| Fund | Fund | Funds | Total | |
| £ | £ | £ | £ | |
| Fixed Assets | 766,055 | - | - | 766,055 |
| Investments | 1,141,599 | 819,356 | 592,357 | 2,553,312 |
| Current Assets/Liabilities | (202,798) | (441,794) | 926,365 | 281,773 |
| Long term Liabilities | (220,304) | - | - | (220,304) |
| --------------------- | ------------------- | --------------------- | --------------------- | |
| Net Assets | 1,484,552 | 377,562 | 1,518,722 | 3,380,836 |
| ========== | ========= | ========== | ========== |
46
The Mothers’ Union Report of the Trustees and Consolidated Annual Accounts For the year ended 31 December 2021
Other Information
Trustees
Sheran Harper Elisabeth Crossman (Term of office ended 31 December 2021) Nicola Sweatman (Term of office ended 31 December 2021) Catherine Hilton Jennifer Barton Elizabeth Butler (Term of office ended 31 December 2021) Thembsie Mchunu Kathleen Snow Roshini Mendis Paul Hindle Mary Kamwati Marie-Pierrette Bezara Iris Suitor (Term of Office Commenced 01 January 2022) Julia Jamieson (Term of Office Commenced 01 January 2022) Pamela Abana (Term of Office Commenced 01 January 2022) Jaqueline Ogega (Term of Office Commenced 29 March 2022)
Chief Executive Beverley Jullien
Registered Office Mary Sumner House, 24 Tufton Street, London SW1P 3RB
Auditors
Haysmacintyre LLP 10 Queen Street Place, London EC4R 1AG
Bankers
National Westminster Bank Plc 57 Victoria Street, London SW1H 0HN
Solicitors
Bircham Dyson Bell 50 Broadway, London SW1H 0BL
Investment Managers M&G Securities Ltd PO Box 6152, Basildon SS14 0WL CCLA Investment Management Ltd 80 Cheapside, London EC2V 6D
47
THE TEDDY VEAN PROJECT
run by the Mawnan MU branch, Cornwall is colourful way to communicate inclusivity to local primary school children that, while every human being is different, God values us and loves us just the same.
THANK YOU!
to everyone who helped support our vital work during 2021.
Please get in touch and get involved
Mary Sumner House 24 Tufton Street London SW1P 3RB
@MothersUnion @MothersUnion @officialmothersunion
020 7222 5533 www.mothersunion.org
The Mothers’ Union, Incorporated by Royal Charter 1926, is a charity registered in England and Wales (Registration No: 240531) MU Enterprises Ltd (Registered in England No. 2848474) is wholly owned by the Mothers’ Union.