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2020-12-31-accounts

CHELMSFORD DIOCESAN MOTHERS UNION

FINANCIAL STATEMENTS FOR THE YEAR ENDED December 31, 2020

Trustees

Mrs J Meaden - Chair

Mrs J Bentley Mrs M Knight Mrs P M McCarthy Mrs R Taylor (passed away in February 2021)

Registered Charity No. 249736

CHELMSFORD DIOCESAN MOTHERS UNION

Year ended 31 December 2020

Contents

Page
1 Independent Examiner's Report
2-3 Financial Report
4 Statement of Financial Activities
5 Balance Sheet
6-10 Notes to the accounts

CHELMSFORD DIOCESAN MOTHERS’ UNION Charity No. 249736

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020

I report on the accounts of the Charity for the year ended 31st December 2020 as set out in the annexed sheets.

Respective responsibilities of trustees and examiner :

The Charity’s trustees are responsible for the preparation of accounts. The Charity’s trustees consider that an audit is not required under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement :

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement :

In connection with my examination, no matter has come to my attention:

have not been met: or

Signed:

Address: Hill House, 1 Smiths Court High Road, Thornwood Epping, Essex CM16 6BD

Date 10th July 2021

1

CHELMSFORD DIOCESAN MOTHERS’ UNION

Report of the Trustees for the year ended 31 December 2020

Mothers’ Union is a Christian mission organisation working through grassroots membership to support families and communities both in this country and around the world, and was incorporated by Royal Charter in 1926.

Vision (the essence of our work)

Our vision is of a world where God's love is shown through loving, respectful and flourishing relationships.

Aim & Purpose (what we want to achieve)

To demonstrate the Christian faith in action by the transformation of communities worldwide through the nurture of family in its many forms.

Mission (how we go about achieving our vision)

When planning our activities, we have considered the Charity Commission guidance on public benefit. We are confident our mission reflects this guidance.

Organisation

Chelmsford Diocesan Mothers’ Union is organised within 19 deaneries. In each deanery there are branches, which coincide, in most instances, with church parishes. Branches hold regular meetings, usually monthly, and events are also held at deanery and diocesan level.

Chelmsford Diocesan Mothers’ Union is governed by a Trustee body, which meets at least four times a year. There are two Council Meetings each year, which all members are entitled to attend. One is preceded by a General Meeting, as required by the Charity Commission, at which the Annual Review and Summary of Accounts are presented.

Elections for all officers are held triennially. The next elections will take place in 2021.

Finance Review

We continue to be grateful to our members for contributing so generously to Mothers' Union projects in raising £3526 for MSH General Fund and Fundraising Appeals, a decrease on last year mostly owing to the pandemic restrictions meaning no fund-raising events could take place. However, the Diocese was able to donate a further £2500 to the MSH urgent appeal.

Within the Diocese, AFIA received donations of £3,718 and spent £1,463 providing holidays for families who would not otherwise have been able to afford a break away from home. The amount now in the AFIA restricted fund stands at £7,466. No donations were made to the Contact Centre Fund, however, CAFCAS grants totalling £4861 were received, £447 was expended leaving a balance of £17,075 in the restricted fund.

English for Women received grants and donations of £34806 and £30759 was expended in running the project. The restricted fund now stands at £26955.

During the year six branches closed partly due to the pandemic restrictions, but mostly owing to difficulty in recruiting new members willing to take on the responsibility required of the officers. Where branches have closed or where members cannot attend branch meetings, members have been encouraged to become Diocesan Members which entitles them to the same facilities as all branch members, though there has not been a great conversion rate and the number of diocesan members has also declined. There is a real concern that the overall membership is declining year on year and key action points continue to be raised by the Trustees to attempt to turn this around, along with a constant review of operational expenses.

The Trustees are very appreciative of and grateful for the hard work of the deanery officials, branch officers, members and volunteers without which the Charity could not continue its so valuable work.

2

CHELMSFORD DIOCESAN MOTHERS UNION Report ol the Trustees lor the ye•r •nd•d 31st Ooctmber 2020 (contd) Investment Poll¢y The Trustees have discretion to invest lunos not immediately needed as they see appiopriate. The Trusiees have adopted a low risk policy ol investing surplus luThls bn bank dewgl accounts so Ihal they are immodialely available lo rneel the Charity s requiremeni5. Reservo8 Pollcy As the charity is reliant on its membership in¢ome to meet administrative costs and this income is all Teceived in the first quarter ol the year. Ihe Tnsstees considèr it nèeds to relain sufficienl liee reserves lo cover 12 months administrative costs. statomont ot Trustoes RospoTrslblllll•s The Trustees are responsible for preparing Ihe Trustees Rep)rt and tho financial statements in accordance with applicable law and regulations. Charity law in England and Wales requires the Iwslees lo prepare financial slalemenls lor each financial year. Under the law the Iru51ees have elected to prepare the financial slalemenls in accordance with United Kinodom Accepted Accounling Practsce (United Kingdom A￿0￿￿tIng SiandaTds and applicable lawl. The financial slalomenls are required by law to give a true and tair ol the slate ot affairs ol the charity and ol the incoming resources and applicaiion ol resources ol Ihe chaiily IOT Ihai penod. In Preparing Ihese linan¢ial slalemenls. the Iruslees are required lo.. Sglecl suitable a¢¢ounling poli￿e$ and apply them ￿stantlY. Observe the mgthc4Js and principles in Ihe Charities SOAP: Make judgements and esiimates thai are reasonable arKi prudèni., Stale wheiher applicable accounting slandards have been lollowets. subiecl lo any malerial departures disclosed and 8xplained in ihe linancial statements- and Prepare the Ilnanclal statements on the goirwJ concem basis unles5 il is inaFPfopriate lo presume Ihal the challly will continue in operation. The Iruslees are resFKsnsible lor keeping proper accounting reeords thal disclose with reasonable accuracy al any time the financial position of the Charity and enabling them lo ensure Ihal the liftancial slalemenls comply wllh the Charities Act. thè Charity IAccounls and Reports) Regulations 2008 and the provisions ol Iho Constitution ol Ch91mslord Diocesan Mothets. Union. They are also responsible loy safeguarding the assets ol the charity and hence for taking reasonable slep5 lor the PTgvention and dotection ol fraud or any olher irregularities. AppTOV8d by the Tru51e85 on 2021 and s￿ned as authorised on their behalf by: Mrs J. Meaden Chairman ol Trustees Dale..

CHELMSFORD DIOCESAN MOTHERS UNION

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020

Note
INCOMING RESOURCES
Incoming resources from members
2(a)
Other voluntary incoming resources
2(b)
Income from charitable and ancillary trading
2(c)
Other ordinary incoming resources
2(d)
Income from investments
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Activities directly related to the work of the charity
3(a)
Fund-raising expenditure
3(b)
Costs of ancillary trading
3(c)
Management and administration
3(d)
Grants
3(e)
TOTAL RESOURCES USED
NET INCOME (OUTGOINGS)
RESOURCES FUNDS TRANSFER
NET MOVEMENT IN FUNDS
BALANCES BROUGHT FORWARD AT
1ST JANUARY 2020
BALANCES CARRIED FORWARD AT
31 DECEMBER 2020		 Unrestricted
Funds
£
32,767
0
7,496
1,182
212
41,657
25,090
558
7,869
14,121
0
47,638
(5,981)
2,920
(3,061)
79,960
76,899		 Restricted
Funds
£
43,914
0
0
0
0
43,914
33,198
0
0
0
0
33,198
10,716
(2,920)
7,796
43,700
51,496		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total Funds
2020
2019
£
£
76,681
79,404
0
3,107
7,496
8,885
1,182
2,554
212
233
85,571
94,183
58,288
61,675
558
1,126
7,869
9,575
14,121
18,149
0
0
80,836
90,525
4,735
3,658
0
0
4,735
3,658
123,660
120,002
128,395
123,660		 Total Funds
2020
2019
£
£
76,681
79,404
0
3,107
7,496
8,885
1,182
2,554
212
233
85,571
94,183
58,288
61,675
558
1,126
7,869
9,575
14,121
18,149
0
0
80,836
90,525
4,735
3,658
0
0
4,735
3,658
123,660
120,002
128,395
123,660
94,183
61,675
1,126
9,575
18,149
0
90,525
3,658
0
3,658
120,002
123,660

All operations are continuing and there are no discontinued operations in either year. There are no gains or losses other than those stated above.

The notes on pages 6 to 10 form part of these accounts.

4

CHELMSFORD DIOCESAN MOTHERS UNION BALANCE SHEET AT 31 DECEMBER 2020 Nole 2020 2019 CURRENT ASSETS Debtors Slock Cash al bank and in hand 30,133 2,315 96,845 129,293 37.753 2,422 86,636 126,811 CREDrroRS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 898 3,151 NET CURRENT ASSETS 128,395 123,660 NET ASSETS 128,395 123,660 FUNDS Unrestricted Restricled Endowment 76,899 51,496 79,960 43,700 10 128,395 123,660 Approved by the Trustees Dn . . and ￿gned on rts behalf by: Judith Meaden Oiocesan President Palricia Mccarthy Diocesan Treasurer The note5 on pa8es 6 to 10 form part of these accounts.

CHELMSFORD DIOCESAN MOTHERS UNION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1 Accounting polices

The financial statements of the charity have been prepared in accordance with:

The financial statements have been prepared on the accruals basis and under the historical cost convention and include all funds for which the charity has financial responsibility.

Funds

Endowment funds are funds, the capital of which must be maintained; only income arising from the endowment may be used either as restricted or unrestricted depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the endowment or bequest, and (b) donations or grants received for a specific object or invited by the Trustees for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The Trustees do not usually invest separately for each fund.

Unrestricted funds represent the funds of the charity that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the charity.

Incoming Resources

Subscriptions from members are accounted for in the year for which they are due. Donations and income from fund-raising are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the Trustees are legally entitled to the amount due. All other income is recognised when it is receivable. All incoming resources are accounted for gross of related expenditure.

Resources used

Grants and donations are accounted for when paid over or when awarded, if that award creates a binding obligation on the Trustees. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

The charity has no fixed assets.

6

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

2
INCOMING RESOURCES
2(a)
Incoming resources from members
Planned giving:
Subscriptions
Income tax recoverable on subscriptions (Estimated)
Magazine subscriptions
Sundry donations
AFIA
Contact Centres
English for Women (Inclusive of Grants & Fund Matching)
2(b)
Other voluntary incoming resources
Grants & legacies
Other donations to Mothers Union
Fund-raising events
2(c)
Income from charitable and ancillary trading
Sale of literature, badges and stationery
2(d)
Other ordinary incoming resources
Pleshey retreat
Sundry income
2(e)
Income from investments
Bank interest
TOTAL INCOMING RESOURCES		 Unrestricted
Funds
£
28,731
500
10
3,526
0
0
0
32,767
0
0
0
0
7,496
7,496
0
1,182
1,182
212
212
41,657		 Restricted
Funds
£
0
0
0
0
4,247
4,861
34,806
43,914
0
0
0
0
0
0
0
0
0
0
0
43,914		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total Funds
2020
2019
£
£
28,731
31,679
500
3,248
10
0
3,526
6,705
4,247
5506
4,861
0
34,806
32266
76,681
79,404
0
0
0
3,107
0
0
0
3,107
7,496
8,885
7,496
8,885
0
1,324
1,182
1,230
1,182
2,554
212
233
212
233
85,571
94,183		 Total Funds
2020
2019
£
£
28,731
31,679
500
3,248
10
0
3,526
6,705
4,247
5506
4,861
0
34,806
32266
76,681
79,404
0
0
0
3,107
0
0
0
3,107
7,496
8,885
7,496
8,885
0
1,324
1,182
1,230
1,182
2,554
212
233
212
233
85,571
94,183
79,404
0
3,107
0
3,107
8,885
8,885
1,324
1,230
2,554
233
233
94,183

7

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

3
RESOURCES USED
Unrestricted
Funds
£
3(a)
Activities directly relating to the work of the charity
Subscriptions to Mothers Union
18,589
Member donations to Mothers Union projects
6,291
Magazine subscriptions
50
Additional contribution to Mothers Union
0
Costs of running own projects
0
Speakers expenses
145
Hire of halls
0
Costs of area days, training etc
15
25,090
3(b)
Fund-raising
Cost of fund-raising events
558
558
3(c)
Costs of ancillary trading
Purchase of literature, badges and stationery
7,869
7,869
3(d)
Management and administration
Administration:
Officials expenses
1,891
Council expenses
0
Secretary's fees
3,143
Printing, postage & stationery
1,151
Conference fees
153
General branch expenses
1,995
Other expenses
378
Independent Examiners fee
770
Insurance
490
Pleshey retreat costs
0
Sundry donations to Mothers Union projects
4,150
14,121
3(e)
Grants
0
0
TOTAL RESOURCES USED
47,638		 Restricted
Funds
£
0
0
0
0
33,198
0
0
0
33,198
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total Funds
2020
2019
£
£
18,589
20,454
6,291
6,185
50
0
0
0
33,198
34,826
145
150
0
0
15
60
58,288
61,675
558
1,126
558
1,126
7,869
9,575
7,869
9,575
1,891
2,691
0
1,059
3,143
5,349
1,151
1,552
153
255
1,995
1,598
378
255
770
875
490
495
0
1,166
4,150
2,854
14,121
18,149
0
0		 Total Funds
2020
2019
£
£
18,589
20,454
6,291
6,185
50
0
0
0
33,198
34,826
145
150
0
0
15
60
58,288
61,675
558
1,126
558
1,126
7,869
9,575
7,869
9,575
1,891
2,691
0
1,059
3,143
5,349
1,151
1,552
153
255
1,995
1,598
378
255
770
875
490
495
0
1,166
4,150
2,854
14,121
18,149
0
0
61,675
1,126
1,126
9,575
9,575
2,691
1,059
5,349
1,552
255
1,598
255
875
495
1,166
2,854
18,149
0
0 0 0 0
33,198 0 80,836 90,525

8

8

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

4 TAXATION

As a registered charity the organisation is exempt from taxation on its income and gains where they are applied for charitable purposes.

5

ADMINISTRATIVE COSTS 2020 2019
£ £
Secretary's Fees 3,143 5,349
The charity has one part-time administrator.
No volunteers received any remuneration from the charity.

6 RELATED PARTY TRANSACTIONS

None of the Trustees were paid any remuneration during the year (2019 Nil). Small amounts of travelling expenses were paid to Trustees for attending Trustees and Council meetings.

7

9

DEBTORS
Bank and Cash Balances Held by Branches
Prepayments
Other Debtors (Estimated)
The amount repayable from Gift Aid has yet to be determined
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Subscriptions received in advance
Other Creditors
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Funds
£
Current Assets
45,349
Liabilities
898
44,451		 2020
£
27,248
692
2,193
30,133
2020
£
148
750
898
Restricted
Funds
£
51,496
0
51,496		 2019
£
33,000
754
3,999
37,753
2019
£
2,120
1,031
3,151
Endowment
Funds
£
0
0
0

9

10

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

ANALYSIS OF RESTRICTED FUNDS

The movement on Restricted Funds (see note 9) consists of:-

Balance as at 1 January 2020
Provision for Gift Aid and
Accrued Costs at 1 January 2020
Fundraising income as allocated
by branches (inclusive of Grants
and Fund Matching)
Transfer to general fund
Costs incurred
Interest Earned on Restricted Fund -
Savings Account
Provision for Gift Aid and Accrued Costs
Balance as at 31 December 2020		 AFIA
Fund
£
5,440
(271)
5,169
4,247
9,416
(1,992)
7,424
42
0
7,466		 English for
Contact
Women (formerly
Centres
Prison Project)
£
£
12,619
25,641
0
(3,468)
12,619
22,173
4,861
34,806
17,480
56,979
(447)
(30,759)
17,033
26,220
42
42
0
693
17,075
26,955		 Total
£
43,700
(3,739)
39,961
43,914
83,875
(33,198)
50,677
126
693
51,496

10