# **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: - examine the accounts under section 145 of the Charities Act; - follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Charities Act; and - state whether particular matters have come to my attention. ## **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: - (i) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met: or - (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 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)** - Supporting and promoting marriage; - Encouraging parents in their role to develop the faith of their children; - Maintaining a worldwide fellowship of Christians united in prayer, worship and service; - Promoting conditions in society favourable to stable family life and the protection of children; - Helping those whose family life has met with adversity. 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: - Accounting and Reporting by Charities- Statement of Recommended Practice (SORP FRS102) - and with Accounting Standards - and with the Charities Act. 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