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2021-12-31-accounts

CHELMSFORD DIOCESAN MOTHERS UNION

FINANCIAL STATEMENTS FOR THE YEAR ENDED December 31, 2021

Trustees

Mrs J Meaden - Chair (to 31st December 2021) Mrs M Paul - Chair (from 1st January 2022)

Mrs J Bentley Mrs M Knight Mrs P M McCarthy Mrs R Taylor (passed away in February 2021) Mrs R Gorton (from 1st January 2022)

Registered Charity No. 249736

CHELMSFORD DIOCESAN MOTHERS UNION

Year ended 31 December 2021

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 2021

I report on the accounts of the Charity for the year ended 31st December 2021 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 15th July 2022

1

CHELMSFORD DIOCESAN MOTHERS’ UNION

Report of the Trustees for the year ended 31 December 2021

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 2024.

Finance Review

We continue to be grateful to our members for contributing so generously to Mothers' Union projects in raising £1930 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.

Within the Diocese, AFIA received donations of £2981 with no outgoings for holidays owing to the continued pandemic restrictions. The amount now in the AFIA restricted fund stands at £10447. No donations were made to the Contact Centre Fund, however, CAFCAS grants totalling £4301, to be used by 31[st] March 2022, were received, £387 was expended leaving a balance of £20989 in the restricted fund.

English for Women received grants and donations of £25657 and £27532 was expended in running the project. The restricted fund now stands at £27390 inclusive of a provision of £1612 for the 2021 gift aid.

During the year six branches closed, again 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

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CHELMSFORD DIOCESAN MOTHERS UNION

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2021

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 2021
BALANCES CARRIED FORWARD AT
31 DECEMBER 2021		 Unrestricted
Funds
£
31,271
3,464
1,753
2,269
2
38,759
22,533
178
3,876
11,869
0
38,456
303
(2,305)
(2,002)
76,899
74,897		 Restricted
Funds
£
32,939
0
0
0
5
32,944
27,919
0
0
0
0
27,919
5,025
2,305
7,330
51,496
58,826		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total Funds
2021
2020
£
£
64,210
76,681
3,464
0
1,753
7,496
2,269
1,182
7
212
71,703
85,571
50,452
58,288
178
558
3,876
7,869
11,869
14,121
0
0
66,375
80,836
5,328
4,735
0
0
5,328
4,735
128,395
123,660
133,723
128,395

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 2021 Not• 2021 2020 CURRENT ASSETS Debtors Siock Cash al bank and In hand 27.387 305 107.163 134.855 30.133 2.315 96,845 CREDITOR3: AMOUNTS FALLING DUE WITHIN ONE YEAR 1.132 NET CURRENT ASSETS 133,723 128,395 NET ASSETS 133.723 128,395 FUNDS Unrestrict8d Reslricleil Endowment 74.897 58.826 76,899 51,496 io 133,723 128,395 Appr￿ed bv the Trustees on . i<_1-%>12 and Si￿ed on Its beh•lf bv., Maxine P Dlocesan President Patricia Mccarthy Diocesan Treasurer The on pa8e$ 6 10 10 forrn pan ol thest a￿0￿01&

CHELMSFORD DIOCESAN MOTHERS UNION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

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 2021

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
£
27,470
0
0
3,801
0
0
0
31,271
0
3,464
0
3,464
1,753
1,753
1,185
1,084
2,269
2
2
38,759		 Restricted
Funds
£
0
0
0
0
2,981
4,301
25,657
32,939
0
0
0
0
0
0
0
0
0
5
5
32,944		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total Funds
2021
2020
£
£
27,470
28,731
0
500
0
10
3,801
7,244
2,981
529
4,301
4861
25,657
34806
64,210
76,681
0
0
3,464
0
0
0
3,464
0
1,753
7,496
1,753
7,496
1,185
0
1,084
1,182
2,269
1,182
7
212
7
212
71,703
85,571

7

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2021

3
RESOURCES USED
Unrestricted
Funds
£
3(a)
Activities directly relating to the work of the charity
Subscriptions to Mothers Union
20,508
Member donations to Mothers Union projects
1,945
Magazine subscriptions
0
Additional contribution to Mothers Union
0
Costs of running own projects
0
Speakers expenses
80
Hire of halls
0
Costs of area days, training etc
0
22,533
3(b)
Fund-raising
Cost of fund-raising events
178
178
3(c)
Costs of ancillary trading
Purchase of literature, badges and stationery
3,876
3,876
3(d)
Management and administration
Administration:
Officials expenses
2,315
Council expenses
133
Secretary's fees
3,809
Printing, postage & stationery
897
Conference fees
166
General branch expenses
1,963
Other expenses
68
Independent Examiners fee
750
Insurance
435
Pleshey retreat costs
1,333
Sundry donations to Mothers Union projects
0
11,869
3(e)
Grants
0
0
TOTAL RESOURCES USED
38,456		 Restricted
Funds
£
0
0
0
0
27,919
0
0
0
27,919
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
27,919		 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
0
0		 Total Funds
2021
2020
£
£
20,508
18,589
1,945
6,291
0
50
0
0
27,919
33,198
80
145
0
0
0
15
50,452
58,288
178
558
178
558
3,876
7,869
3,876
7,869
2,315
1,891
133
0
3,809
3,143
897
1,151
166
153
1,963
1,995
68
378
750
770
435
490
1,333
0
0
4,150
11,869
14,121
0
0
0
0
66,375
80,836

8

7

8

9

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2021

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 2021 2020
£ £
Secretary's Fees 3,809 3,143
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.

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
Subscriptions received in advance
Other Creditors
ANALYSIS OF NET ASSETS BY FUND
Current Assets
Liabilities		 YEAR
Unrestricted
Funds
£
48,337
1,132
47,205		 2021
£
23,475
800
3,112
27,387
2021
£
224
908
1,132
Restricted
Funds
£
58,826
0
58,826		 2020
£
27,248
692
2,193
30,133
2020
£
148
750
898
Endowment
Funds
£
0
0
0

9

10

CHELMSFORD DIOCESAN MOTHERS UNION

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2021

ANALYSIS OF RESTRICTED FUNDS

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

Balance as at 1 January 2021
Provision for Gift Aid and Accrued
Costs at 1 January 2021
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 2021		 AFIA
Fund
£
7,466
0
7,466
2,981
10,447
0
10,447
0
0
10,447		 Contact
Centres
£
17,075
0
17,075
4,301
21,376
(387)
20,989
0
0
20,989		 English for
Women
£
26,955
693
27,648
25,657
53,305
(27,532)
25,773
5
1,612
27,390		 Total
£
51,496
693
52,189
32,939
85,128
(27,919)
57,209
5
1,612
58,826

10