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2020-12-31-accounts

Charity Registration Number: 249721

Mothers' Union (Liverpool Diocese)

Financial Statements

for the year ended 31st December 2020

Page 1

Mothers' Union (Liverpool Diocese)

Contents

Page
Legal and Administrative Information 2
Trustees' Report 3 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 16

Page 2

Mothers' Union (Liverpool Diocese)

Charity Information

Charity Name: Mothers' Union (Liverpool Diocese) Charity Registration Number: 249721 Governing Document: The Society is governed by a Royal Charter dated 15th June 1926, amended by a supplemental Charter dated 5th September 1974. Mothers' Union in the Diocese of Liverpool is an autonomous body affiliated to Mothers' Union worldwide. It is bound by the central constitution of Mothers' Union, in so far as it relates to the activities of a Diocese. The affairs of Mothers' Union in the Diocese of Liverpool are managed by Trustees appointed by the Diocesan Council. Principal Business Address: Mothers' Union Office St James House 20 St James Road Liverpool L1 7BY Trustees: Mrs E.C. Collins Diocesan President Mrs V. Barker Vice President Liverpool Mrs S.W. Bailey Vice President Warrington Mrs B. Boden Elected Trustee - Sefton/Bootle Miss B. Kinvig Elected Trustee - Huyton/St Helens Mrs S. Sharp Elected Trustee - Liverpool South/Toxteth/Wavertree Mrs D. De Costa Elected Trustee - West Derby (resigned 28 Oct 2020) Mrs J. Miller Elected Trustee - North Meols Mrs J. Gladders Elected Trustee - Ormskirk Mrs C. Harper Elected Trustee - Widnes Mrs E. Clarke Elected Trustee - Wigan Mrs J. Parfrey Elected Trustee - Winwick Other Officers: Mrs C. Humphries Diocesan Secretary/Administrator & Indoor Members Miss B. Collins Hon Diocesan Treasurer Rev'd Canon C. Dowdle Hon Chaplain Mr U. Russell Training Officer Mrs C. Perrin Area of Support - AFIA Mrs P. Keegan Area of Support - Child Protection and Safeguarding Mr J. Engel Chaplain Emeritus Independent Examiner: Mr C.S. Hughes 106 Stanley Park Litherland Liverpool L21 9JU Bankers: TSB Charlotte Row Box 1000 BX1 1LT (Liverpool Branch)

Page 3

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2020

The trustees present their annual report and the financial statements for the year ended 31st December 2020.

Reference and administrative details

The details are set out on page 2.

Trustees

The trustees who served during the year are as stated below:

Mrs E.C. Collins Mrs V. Barker Mrs S.W. Bailey Miss B. Kinvig Mrs B. Boden Mrs S. Sharp Mrs D. De Costa (resigned 28th October 2020) Mrs J. Miller Mrs J. Gladders Mrs C. Harper Mrs E. Clarke Mrs J. Parfrey

Structure, Governance and Management

Governing document

The Society is governed by a Royal Charter dated 15th June 1926, amended by a supplemental Charter dated 5th September 1974. Mothers' Union in the Diocese of Liverpool is an autonomous body affiliated to Mothers' Union worldwide. It is bound by the central constitution of Mothers' Union, in so far as it relates to the activities of a Diocese. The affairs of Mothers' Union in the Diocese of Liverpool are managed by Trustees appointed by the Diocesan Council.

Trustee induction and training

New trustees meet with the existing trustees to brief them on their legal obligations under charity law, the content of the Trust Deed, the trustees and decision making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The organisation is run by a board of trustees that delegate day to day matters to the Secretary. The board of trustees meet on a regular basis throughout the year to discuss matters appropriate to the charity.

Risk management

The trustees have a risk management strategy which includes:

Volunteers

The charity is grateful for the commitment of its volunteers who are involved in all aspects of the charity's operations.

Page 4

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2020 (continued)

Objective and activities

The purpose of the Mothers' Union is to be specially concerned with all that strengthens and preserves marriage and Christian family life.

The Aim of the Society is the advancement of the Christian religion in the sphere of marriage and family life. In order to carry out its Aim, its Objects:

When planning our activities for the year, the trustees gave consideration to the Charity Commission's guidance on public benefit.

The activities undertaken by the Charity to further its objectives were:

Achievements and performance during the year - Diocesan President's Report

This year has been like no other. The beginning of the year was filled with promise and plans, but very early on lockdown began.

Our activities had to become more local and many areas within the diocese started working locally to help with local problems.

The Areas and Branches worked in their local areas making masks and PPE, delivering food and medication to house bound or isolating people, and they supported their foodbanks and refugees.

From a central point of view, we took our activities online using Zoom for trustee meetings, quiet days and our annual services such as Mary Sumner Day and 16 Days of Activism. This meant that we could easily keep in touch with our members and branch leaders.

We ended our year with a pre-recorded Carol Service on YouTube with readers from across the world. This wasn't something we could have normally achieved and was a huge success!

I would like to thank the trustees, branch leaders and members for their hard work this past year. Your continued dedication to the Mothers' Union and those in need of support has been outstanding and very much appreciated.

Page 5

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2020 (continued)

Financial Review

Results for the year

The results for the year are set out on page 8.

Investment powers and policy

The charity has the power to invest in any way the trustees wish and currently some funds are invested in interest bearing bank accounts.

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have, which is equal to twelve months’ of normal unrestricted expenditure. Reserves are needed to even out any short term funding gaps between spending and the related income. The trustees therefore consider that the ideal level of reserves as at 31st December 2020 would be £37,000 (2019: £67,000). The current level of reserves are £71,000 (2019: £64,000).

Plans for future periods

We are hoping that as things start to get back to normal we can move our trustee meetings back to in person and that we can go ahead with our planned Mary Sumner Day Service. We also hope that our activism and fundraising can return to some normality. Most of all we look forward to meeting our members again and holding more face to face events.

Page 6

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2020 (continued)

Trustees' responsibilities in relation to the financial statements

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Board of Trustees on 2nd October 2021 and signed on its behalf by:

E C Collins Diocesan President

Page 7

Mothers' Union (Liverpool Diocese)

Independent Examiner's Report to the Trustees of Mothers' Union (Liverpool Diocese)

I report to the trustees on my examination of the accounts of Mothers' Union (Liverpool Diocese) [the Trust] for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

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

Independent Examiner's Statement

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

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

Mr C.S. Hughes 106 Stanley Park Litherland Liverpool L21 9JU

2nd October 2021

Page 8

Mothers' Union (Liverpool Diocese)

Statement of Financial Activities for the year ended 31st December 2020

Unrestricted
Funds
Note
£
INCOME FROM:
Donations and Legacies
2
36,360
3
4,224
Investments
4
294
5
2,686
TOTAL INCOME
43,564
EXPENDITURE ON:
Charitable activities
6
35,652
7
978
TOTAL EXPENDITURE
36,630
6,934
10
513
0
NET MOVEMENT IN FUNDS
7,447
RECONCILIATION OF FUNDS
64,333
7,447
71,780
Raising Funds
Charitable activities
Other trading activities
GAINS AND LOSSES ON INVESTMENT
ASSETS
Total funds brought forward at 1st January 2020
Total funds carried forward at 31st December
2020
NET INCOME
TRANSFERS BETWEEN FUNDS
(as previously reported)
Fund movement in the year		 Restricted
Funds
£
2,365
0
0
0
2,365
50
0
50
2,315
-513
0
1,802
3,507
1,802
5,309		 2020
2019
£
£
38,725
54,209
4,224
14,751
294
412
2,686
3,032
45,929
72,404
35,702
70,920
978
2,044
36,680
72,964
9,249
-560
0
0
0
0
9,249
-560
67,840
68,400
9,249
-560
77,089
67,840
TOTAL FUNDS

The notes on pages 10 to 16 form part of these accounts.

Page 9

Mothers' Union (Liverpool Diocese)

Balance Sheet at 31st December 2020

Note
FIXED ASSETS
Tangible fixed assets
11
CURRENT ASSETS
Stock
Debtors
12
Cash at bank and in hand
Total current assets
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY
14
Unrestricted
Restricted
Total charity funds
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR		 2020
£
1
408
0
87,183
87,591
10,503
77,088
77,089
0
77,089
71,780
5,309
77,089		 2019
£
1
536
0
84,683
85,219
17,380
67,839
67,840
0
67,840
64,333
3,507
67,840

Approved by the Board of Trustees on 2nd October 2021 and signed on its behalf by:

……………………………………………………… E C Collins

The notes on pages 10 to 16 form part of these accounts.

Page 10

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020

1 Accounting policies

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2015) and applicable UK Accounting Standards.

Funds

General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unrestricted.

Restricted funds are funds subject to specific conditions imposed by the donors or through the terms of an appeal.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.

The accounts include all transactions, assets and liabilities for which the charity is held responsible in law. They do not include the accounts of groups that owe their main affiliation to another body.

Income

Donations and legacies

Voluntary income received by way of grants, donations and gifts is included in the Statement of Financial Activities in the year in which it is received by or on behalf of the charity. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

The charity received substantial amounts of voluntary help from its supporters, but no attempt is made to place a financial value on these services and they have not been included.

Grants receivable

Grants are credited to the Statement of Financial Activities in the year in which they are receivable.

Other income

Rental income from the letting of the charity's premises is recognised when the rental is due.

Income from investments

Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting period.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st December.

Volunteers

No amounts are included in the financial statements for services donated by volunteers.

Page 11

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

1 Accounting policies (cont.)

Expenditure

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the charity.

Raising funds

All expenses relating to fundraising, publicity, public relations and investment management charges are charged to this heading.

Charitable activities

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

All equipment, fixtures and fittings with an original cost of less than £1000, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity's activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.

Investments

Investments are valued at market value at 31st December. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Current Assets

Amounts owing to the charity at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit at the bank.

Operating Leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income and expenditure account as incurred.

Contingent Liabilities and Provisions

In accordance with the SORP, a contingent liability is disclosed for those grants, which do not represent liabilities, where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees' control. Provisions are recognised for those grants where there is uncertainty as to the timing or amount, and any uncertainty regarding the amount is more than one of determining a basis for reasonable estimation of the liability arising from that constructive obligation.

Page 12

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

1 Accounting policies (cont.)

Charitable status and taxation

As a registered charity, the charity benefits from rates' relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax.

INCOME FROM:
Unrestricted Restricted
Funds
Funds
£
£
2
Donations and Legacies
Subscriptions
28,669
0
Collections at meetings
2,483
0
Refreshments
412
0
Legacies
3,000
0
Sundry Donations
1,796
2,365
36,360
2,365
3
Other trading activities
Fetes and other fundraising events
4,224
0
Miscellaneous
0
0
4,224
0
4
Investments
Bank Interest
294
0
294
0
5
Charitable activities
MU Enterprises
2,686
0
2,686
0
Total Income
43,564
2,365		 TOTAL
Unrestricted Restricted
2020
Funds
Funds
£
£
£
28,669
30,899
0
2,483
13,341
0
412
1,323
0
3,000
0
0
4,161
6,132
2,514
38,725
51,695
2,514
4,224
11,541
0
0
3,210
0
4,224
14,751
0
294
412
0
294
412
0
2,686
3,032
0
2,686
3,032
0
45,929
69,890
2,514		 TOTAL
2019
£
30,899
13,341
1,323
0
8,646
54,209
11,541
3,210
14,751
412
412
3,032
3,032
72,404

Page 13

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

Unrestricted Restricted
EXPENDITURE ON:
Funds
Funds
£
£
6
Charitable activities
Grants
Childrens Fund
0
0
AFIA Fund
0
0
IMPC
50
Links
0
0
Other Donations
4,259
0
4,259
50
Subscriptions
18,140
0
Speakers Expenses
174
0
Refreshments
938
0
Travelling Expenses
0
0
Room Hire
1,530
0
Branch Telephone and Postage
508
0
Commissioning Service
0
0
Scargill and Winchester
0
0
Trustee Expenses
510
0
Training Costs
108
0
Insurance
0
0
Miscellaneous
1,170
0
Cost of MU Enterprises Sales
2,816
0
16 Days of Activism
0
0
80
0
Wages
4,460
0
Honorariums
400
0
Depreciation
0
0
Office Rent
0
0
Office and General Expenses
559
0
35,652
50
7 Raising Funds
Costs of other fund raising efforts
978
0
978
0
Total Expenditure
36,630
50
Independent Examination		 TOTAL
Unrestricted Restricted
2020
Funds
Funds
£
£
£
0
0
920
0
462
4,083
50
0
57
0
0
500
4,259
5,635
0
4,309
6,097
5,560
18,140
19,992
0
174
2,120
0
938
6,968
0
0
2,757
0
1,530
3,395
0
508
758
0
0
608
0
0
500
0
510
4,600
0
108
635
0
0
0
0
1,170
3,937
0
2,816
4,070
0
0
1,062
0
80
80
0
4,460
6,616
0
400
400
0
0
0
0
0
0
0
559
765
0
35,702
65,360
5,560
978
2,044
0
978
2,044
0
36,680
67,404
5,560		 TOTAL
2019
£
920
4,545
57
500
5,635
11,657
19,992
2,120
6,968
2,757
3,395
758
608
500
4,600
635
0
3,937
4,070
1,062
80
6,616
400
0
0
765
70,920
2,044
2,044
72,964

Page 14

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

8
Net income
Net income is stated after charging:
Depreciation of tangible fixed assets
Staff costs (see note 9)
Accountancy & Independent Examination
9
Staff Costs
Wages and Salaries
Social Security Costs		 2020
£
0
4,860
80
2020
£
4,860
0
4,860		 2019
£
0
7,016
80
2019
£
7,016
0
7,016

The average number of full-time equivalent employees (including casual and part-time staff) employed by the charity during the year was as follows:

Management & Administration 2020
1
1		 2019
1
1

During the year the charity employed members of staff as detailed above. None (2019: None) of whom earned more than £60,000 p.a. Trustees were reimbursed working expenses during the year. There were no other discloseable transactions in respect of trustees, persons closely connected with them or other related parties.

10 Transfer Between Funds

This relates to the transfer of subscriptions for Indoor Members from funds held for those purposes.

11 Tangible Fixed Assets

COST OR VALUATION
At 1st January 2020
Additions
At 31st December 2020
DEPRECIATION
At 1st January 2020
Charge for the year
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December, 2019		 £
2,447
0
2,447
2,446
0
2,446
1
1
Fixtures &
fittings		 Total
£
2,447
0
2,447
2,446
0
2,446
1
1

Fixtures, fittings and equipment comprises items used in the administration of the charity.

Page 15

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

12 Debtors
Income Tax recoverable
Prepayments and accrued income
13 Liabilities: Amounts falling due within one year
Trade Creditors
Deferred Income - Subscriptions
Accruals		 2020
£
0
0
0
2020
£
1,000
9,343
160
10,503		 2019
£
0
0
0
2019
£
467
16,833
80
17,380

14 Analysis of Net Assets by Fund

Fixed Assets
Current Assets
Current Liabilities
Liabilities after more than one year
Fund Balance
Movement on funds
At 1st
January
2020
£
Unrestricted funds
General fund
64,333
Total unrestricted funds
64,333
Restricted funds
1,759
0
320
284
1,144
Total restricted funds
3,507
Total funds
67,840
IMPC
M.E. Dodd
Children's Fund
Links
AFIA		 Unrestricted
Funds
£
1
82,282
-10,503
0
71,780
£
43,564
43,564
250
1,960
50
105
2,365
45,929
Incoming
Resources
(inc. gains)		 Restricted
Funds
£
0
5,309
0
0
5,309
£
36,630
36,630
50
50
36,680
Outgoing
Resources		 Transfers
£
513
513
0
0
-339
-174
-513
0		 Total
£
1
87,591
-10,503
0
77,089
At 31st
December
2020
£
71,780
71,780
2,009
1,960
370
0
970
5,309
77,089

15 Movement on funds

Page 16

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2020 (continued)

16 Fund Details

Details of the various funds held by the charity are as follows: Name of fund Description, nature and purposes of the fund Unrestricted funds General fund Any monies not included in any other fund. Restricted funds Children's Fund This fund was set up to collect monies to be used for Children. AFIA This fund was set up to collect monies to send people on day trips or holidays. Links This fund was set up to collect monies to support Diocesan Links. IMPC This fund was set up to collect monies for Indoor Members M.E. Dodd This fund was set up to hold the donation provided by M.E. Dodd to be used to support Indoor Members within a certain mileage of Liverpool

17 Taxation

As a charity, Mothers' Union (Liverpool Diocese) is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

18 Contingent liabilities

The charity had no contingent liabilities at 31st December 2020 (2019: None).

19 Capital commitments

The charity had no capital commitments at 31st December 2020 (2019: None) either contracted for or authorised by the trustees but not contracted for.