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2023-12-31-accounts

Charity Registration Number: 249721

Mothers' Union (Liverpool Diocese)

Financial Statements

for the year ended 31st December 2023

Page 1

Mothers' Union (Liverpool Diocese)

Contents

Page
Legal and Administrative Information 2
Trustees' Report 3 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 15

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 2023

The trustees present their annual report and the financial statements for the year ended 31st December 2023.

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 P. Lewis Mrs C. Smaller Miss B. Kinvig Mrs B. Boden Mrs S. Sharp Mrs J. Roskell Mrs J. Miller Mrs J. Gladders Mrs C. Harper Mrs E. Clarke

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 2023 (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 better than last, with people getting back on board with membership and activities. Although we have lost members due to the cost of living and death, the membership costs are still competitive.

We continue to work with the groups that our branches work with regularly and those activities are growing, which is encouraging. Our work with local prisons is expanding, with us supporting a new venture of a parenting course for male inmates. This will help 50 prisoners.

Our work with AFIA continues with holidays and days out for people who have not had a holiday for 5 years or have not had a day out for a considerable time. This covers all ages from cradle to the grave.

We continue to support Hope University both at Christmas and throughout the year and we have also supported Edge Hill University.

We continue to hold both lectures and services for Modern Day Slavery and 16 Days of Activism at Liverpool Cathedral.

We also sit on the Triangle of Hope strategy group supporting young people with education and support in the History of the Slave Trade and the connections to Liverpool, Virginia and Ghana.

Financial Review

Results for the year

The results for the year are set out on page 7.

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 2023 would be £59,000 (2022: £50,000). The current level of reserves are £80,000 (2022: £79,000).

Page 5

Mothers' Union (Liverpool Diocese)

Trustees' Report for the year ended 31st December 2023 (continued)

Plans for future periods

Next year we wish to expand our work with prisons and universities and local communities, and expand our compaining against modern day slavery and domestic violence with more awareness and practical help. We also hope to expand our reach with our AFIA project.

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 14th October 2024 and signed on its behalf by:

E C Collins Diocesan President

Page 6

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 2023.

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

15th October 2024

Page 7

Mothers' Union (Liverpool Diocese)

Statement of Financial Activities for the year ended 31st December 2023

Unrestricted
Funds
Note
£
INCOME FROM:
Donations and Legacies
2
45,631
3
10,817
Investments
4
538
5
4,302
TOTAL INCOME
61,288
EXPENDITURE ON:
Charitable activities
6
56,748
7
3,044
TOTAL EXPENDITURE
59,792
1,496
10
-107
0
NET MOVEMENT IN FUNDS
1,389
RECONCILIATION OF FUNDS
79,484
1,389
80,873
GAINS AND LOSSES ON INVESTMENT
ASSETS
Total funds brought forward at 1st January 2023
Total funds carried forward at 31st December
2023
NET INCOME
TRANSFERS BETWEEN FUNDS
(as previously reported)
Fund movement in the year
Raising Funds
Charitable activities
Other trading activities		 Restricted
Funds
£
86,693
0
0
0
86,693
951
0
951
85,742
107
0
85,849
5,851
85,849
91,700		 2023
2022
£
£
132,324
39,871
10,817
8,815
538
152
4,302
5,367
147,981
54,205
57,699
47,721
3,044
2,192
60,743
49,913
87,238
4,292
0
0
0
0
87,238
4,292
85,335
81,043
87,238
0
172,573
81,043
TOTAL FUNDS

The notes on pages 9 to 15 form part of these accounts.

Page 8

Mothers' Union (Liverpool Diocese)

Balance Sheet at 31st December 2023

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		 2023
£
1
240
0
182,681
182,921
10,349
172,572
172,573
0
172,573
80,873
91,700
172,573		 2022
£
1
473
0
99,157
99,630
14,296
85,334
85,335
0
85,335
79,484
5,851
85,335

Approved by the Board of Trustees on 14th October 2024 and signed on its behalf by:

……………………………………………………… E C Collins

The notes on pages 9 to 15 form part of these accounts.

Page 9

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023

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 10

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (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 11

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (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
28,597
0
Gift Aid Tax Recoverable
0
0
Collections at meetings
9,220
0
Refreshments
1,296
0
Legacies
0
85,800
Sundry Donations
6,518
893
45,631
86,693
3
Other trading activities
Fetes and other fundraising events
10,817
0
10,817
0
4
Investments
Bank Interest
538
0
538
0
5
Charitable activities
MU Enterprises
4,126
0
Clifft College
30
0
Scargill
146
0
4,302
0
Total Income
61,288
86,693		 TOTAL
Unrestricted Restricted
2023
Funds
Funds
£
£
£
28,597
26,803
0
0
0
0
9,220
7,507
0
1,296
1,064
0
85,800
0
0
7,411
3,977
520
132,324
39,351
520
10,817
8,815
0
10,817
8,815
0
538
152
0
538
152
0
4,126
3,141
0
30
0
0
146
2,226
0
4,302
5,367
0
147,981
53,685
520		 TOTAL
2022
£
26,803
0
7,507
1,064
0
4,497
39,871
8,815
8,815
152
152
3,141
0
2,226
5,367
54,205

Page 12

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (continued)

Unrestricted Restricted
EXPENDITURE ON:
Funds
Funds
£
£
6
Charitable activities
Grants
Childrens Fund
0
0
AFIA Fund
0
353
IMPC
0
319
Links
0
0
Other Donations
6,182
0
6,182
672
Subscriptions
19,551
0
Speakers Expenses
966
0
Refreshments
4,623
0
Room Hire
2,976
0
Branch Telephone and Postage
158
0
Trustee Expenses
412
0
Training Costs
1,362
279
Clifft College
470
0
Scargill
250
0
Insurance
450
0
Miscellaneous
5,046
0
Cost of MU Enterprises Sales
3,573
0
80
0
Wages
9,538
0
Honorariums
400
0
Office and General Expenses
711
0
56,748
951
7 Raising Funds
Costs of other fund raising efforts
3,044
0
3,044
0
Total Expenditure
59,792
951
Independent Examination		 TOTAL
Unrestricted Restricted
2023
Funds
Funds
£
£
£
0
0
0
353
0
0
319
0
0
0
0
0
6,182
5,040
0
6,854
5,040
0
19,551
18,320
0
966
582
0
4,623
3,309
0
2,976
2,479
0
158
397
0
412
323
0
1,641
500
0
470
0
0
250
0
0
450
0
0
5,046
3,749
0
3,573
3,196
0
80
80
0
9,538
8,775
0
400
400
0
711
571
0
57,699
47,721
0
3,044
2,192
0
3,044
2,192
0
60,743
49,913
0		 TOTAL
2022
£
0
0
0
0
5,040
5,040
18,320
582
3,309
2,479
397
323
500
0
0
0
3,749
3,196
80
8,775
400
571
47,721
2,192
2,192
49,913

Page 13

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (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		 2023
£
0
9,938
80
2023
£
9,938
0
9,938		 2022
£
0
9,175
80
2022
£
9,175
0
9,175

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 2023
1
1		 2022
1
1

During the year the charity employed members of staff as detailed above. None (2022: 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 2023
Additions
At 31st December 2023
DEPRECIATION
At 1st January 2023
Charge for the year
At 31st December 2023
NET BOOK VALUE
At 31st December 2023
At 31st December, 2022		 £
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 14

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (continued)

12 Debtors
Income Tax recoverable
Prepayments and accrued income
13 Liabilities: Amounts falling due within one year
Trade Creditors
Deferred Income - Subscriptions
Accruals		 2023
£
0
0
0
2023
£
0
10,269
80
10,349		 2022
£
0
0
0
2022
£
283
13,933
80
14,296

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
2023
£
Unrestricted funds
General fund
79,484
Total unrestricted funds
79,484
Restricted funds
2,024
2,744
380
0
703
0
Total restricted funds
5,851
Total funds
85,335
Links
AFIA
IMPC
Children's Fund
M.E. Dodd
Jeff Engel		 Unrestricted
Funds
£
1
91,221
-10,349
0
80,873
£
61,288
61,288
110
733
0
50
0
85,800
86,693
147,981
Incoming
Resources
(inc. gains)		 Restricted
Funds
£
0
91,700
0
0
91,700
£
59,792
59,792
0
353
0
319
0
279
951
60,743
Outgoing
Resources		 Transfers
£
-107
-107
0
0
0
269
-162
0
107
0		 Total
£
1
182,921
-10,349
0
172,573
At 31st
December
2023
£
80,873
80,873
2,134
3,124
380
0
541
85,521
91,700
172,573

15 Movement on funds

Page 15

Mothers' Union (Liverpool Diocese)

Notes to the Financial Statements for the year ended 31st December 2023 (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 Jeff Engel This fund was set up to hold the legacy provided by Jeff Engel to be used to support members to attend residentials and training days.

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 2023 (2022: None).

19 Capital commitments

The charity had no capital commitments at 31st December 2023 (2022: None) either contracted for or authorised by the trustees but not contracted for.