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2021-12-31-accounts

Charity Registration Number: 249721

Mothers' Union (Liverpool Diocese)

Financial Statements

for the year ended 31st December 2021

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 P. Lewis Vice President Liverpool 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 J Roskell Elected Trustee - Liverpool North/Walton 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 C. Smaller Elected Trustee - Warrington Other Officers: Mrs C. Humphries Diocesan Secretary/Administrator & Indoor Members Mrs B. Stratford Hon Diocesan Treasurer Rev'd Canon C. Dowdle Hon Chaplain Mr U. Russell Training Officer 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 2021

The trustees present their annual report and the financial statements for the year ended 31st December 2021.

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 (resigned 31st December 2021) Mrs S.W. Bailey (resigned 31st December 2021) Miss B. Kinvig Mrs B. Boden Mrs S. Sharp Mrs J. Roskell Mrs J. Miller Mrs J. Gladders Mrs C. Harper Mrs E. Clarke Mrs J. Parfrey (resigned 31st December 2021)

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 2021 (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

As we recover from the ever-present Covid 19, our Members have not failed us.

The Branches have mostly all returned with a few exceptions due to lack of numbers.

The activities within the Branches and the Diocese have also mostly returned and been varied in nature.

From a central point of view, we kept most of our activities online using Zoom for some trustee meetings. However, we managed to hold our Mary Sumner Day Service and 16 Days of Activism service in the Cathedral.

We continue to work in partnership with a number of agencies and charities, one namely being the Josephine Butler Trust. We also work closely with Liverpool Cathedral.

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.

We are continuing to work towards being more outward looking to our communities and continue to keep focused through our aims and objectives.

Page 5

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2021 (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 2021 would be £50,000 (2020: £37,000). The current level of reserves are £75,000 (2020: £71,000).

Plans for future periods

As we look forward to next year and our Patron's Platinum Jubilee, we also look to strengthen our membership and look to transform our organisation here in Liverpool.

Page 6

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2021 (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 17th October 2022 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 2021.

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

17th October 2022

Page 8

Mothers' Union (Liverpool Diocese)

Statement of Financial Activities for the year ended 31st December 2021

Unrestricted
Funds
Note
£
INCOME FROM:
Donations and Legacies
2
46,019
3
4,268
Investments
4
126
5
2,896
TOTAL INCOME
53,309
EXPENDITURE ON:
Charitable activities
6
49,081
7
851
TOTAL EXPENDITURE
49,932
3,377
10
360
0
NET MOVEMENT IN FUNDS
3,737
RECONCILIATION OF FUNDS
71,780
3,737
75,517
Raising Funds
Charitable activities
Other trading activities
GAINS AND LOSSES ON INVESTMENT
ASSETS
Total funds brought forward at 1st January 2021
Total funds carried forward at 31st December
2021
NET INCOME
TRANSFERS BETWEEN FUNDS
(as previously reported)
Fund movement in the year		 Restricted
Funds
£
890
0
0
0
890
313
0
313
577
-360
0
217
5,309
217
5,526		 2021
2020
£
£
46,909
38,725
4,268
4,224
126
294
2,896
2,686
54,199
45,929
49,394
35,702
851
978
50,245
36,680
3,954
9,249
0
0
0
0
3,954
9,249
77,089
67,840
3,954
9,249
81,043
77,089
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 2021

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		 2021
£
1
445
0
93,461
93,906
12,864
81,042
81,043
0
81,043
75,517
5,526
81,043		 2020
£
1
408
0
87,183
87,591
10,503
77,088
77,089
0
77,089
71,780
5,309
77,089

Approved by the Board of Trustees on 17th October 2022 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 2021

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 2021 (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 2021 (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
29,325
0
Gift Aid Tax Recoverable
1,640
0
Collections at meetings
3,297
0
Refreshments
510
0
Legacies
5,000
0
Sundry Donations
6,247
890
46,019
890
3
Other trading activities
Fetes and other fundraising events
4,268
0
Miscellaneous
0
0
4,268
0
4
Investments
Bank Interest
126
0
126
0
5
Charitable activities
MU Enterprises
2,896
0
2,896
0
Total Income
53,309
890		 TOTAL
Unrestricted Restricted
2021
Funds
Funds
£
£
£
29,325
28,669
0
1,640
0
0
3,297
2,483
0
510
412
0
5,000
3,000
0
7,137
1,796
2,365
46,909
36,360
2,365
4,268
4,224
0
0
0
0
4,268
4,224
0
126
294
0
126
294
0
2,896
2,686
0
2,896
2,686
0
54,199
43,564
2,365		 TOTAL
2020
£
28,669
0
2,483
412
3,000
4,161
38,725
4,224
0
4,224
294
294
2,686
2,686
45,929

Page 13

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2021 (continued)

Unrestricted Restricted
EXPENDITURE ON:
Funds
Funds
£
£
6
Charitable activities
Grants
Childrens Fund
0
0
AFIA Fund
0
301
IMPC
0
12
Links
0
0
Other Donations
4,801
0
4,801
313
Subscriptions
23,500
0
Speakers Expenses
300
0
Refreshments
2,417
0
Room Hire
981
0
Branch Telephone and Postage
294
0
Trustee Expenses
959
0
Training Costs
345
0
Insurance
430
0
Miscellaneous
2,695
0
Cost of MU Enterprises Sales
3,089
0
80
0
Wages
8,418
0
Honorariums
400
0
Office and General Expenses
372
0
49,081
313
7 Raising Funds
Costs of other fund raising efforts
851
0
851
0
Total Expenditure
49,932
313
Independent Examination		 TOTAL
Unrestricted Restricted
2021
Funds
Funds
£
£
£
0
0
0
301
0
0
12
0
50
0
0
0
4,801
4,259
0
5,114
4,259
50
23,500
18,140
0
300
174
0
2,417
938
0
981
1,530
0
294
508
0
959
510
0
345
108
0
430
0
0
2,695
1,170
0
3,089
2,816
0
80
80
0
8,418
4,460
0
400
400
0
372
559
0
49,394
35,652
50
851
978
0
851
978
0
50,245
36,630
50		 TOTAL
2020
£
0
0
50
0
4,259
4,309
18,140
174
938
1,530
508
510
108
0
1,170
2,816
80
4,460
400
559
35,702
978
978
36,680

Page 14

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2021 (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		 2021
£
0
8,818
80
2021
£
8,818
0
8,818		 2020
£
0
4,860
80
2020
£
4,860
0
4,860

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 2021
1
1		 2020
1
1

During the year the charity employed members of staff as detailed above. None (2020: 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 2021
Additions
At 31st December 2021
DEPRECIATION
At 1st January 2021
Charge for the year
At 31st December 2021
NET BOOK VALUE
At 31st December 2021
At 31st December, 2020		 £
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 2021 (continued)

12 Debtors
Income Tax recoverable
Prepayments and accrued income
13 Liabilities: Amounts falling due within one year
Trade Creditors
Deferred Income - Subscriptions
Accruals		 2021
£
0
0
0
2021
£
0
12,704
160
12,864		 2020
£
0
0
0
2020
£
1,000
9,343
160
10,503

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
2021
£
Unrestricted funds
General fund
71,780
Total unrestricted funds
71,780
Restricted funds
2,009
1,960
370
0
970
Total restricted funds
5,309
Total funds
77,089
IMPC
M.E. Dodd
Children's Fund
Links
AFIA		 Unrestricted
Funds
£
1
88,380
-12,864
0
75,517
£
53,309
53,309
15
640
10
225
890
54,199
Incoming
Resources
(inc. gains)		 Restricted
Funds
£
0
5,526
0
0
5,526
£
49,932
49,932
301
12
313
50,245
Outgoing
Resources		 Transfers
£
360
360
0
0
-213
-147
-360
0		 Total
£
1
93,906
-12,864
0
81,043
At 31st
December
2021
£
75,517
75,517
2,024
2,299
380
0
823
5,526
81,043

15 Movement on funds

Page 16

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2021 (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 2021 (2020: None).

19 Capital commitments

The charity had no capital commitments at 31st December 2021 (2020: None) either contracted for or authorised by the trustees but not contracted for.