## **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: - 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 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)** - 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 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 CHELMSFORD DIOCESAN MOTHERS UNION R•pon of th• Tru•t••• fgr th• y••T •nd•d 3111 D•c•mlxr 2021 Iconid) Inv•¥lm•nt Poll¢y Ttt• TnJsi8es have d1sclell￿ to Invesl lurtds not IMMed￿telY neodell as V￿Y 44ppf0pn￿e The TN8t885 hove adopted a low risk poiky ol Inveslng surwus In bank d•rwt 4Kcounts so Ihal they ar• Imm•dlOt•ly V81[ab￿ lo mevl the Chaflly s ioquirornents. RM•r¥M Policy As tliD chanty 15 rel￿nI on lis M￿b¥shiP Income ￿ fflgel odmmkstrd11￿ costs and Is all recetyed IhE quart•r ol Ihe yew. Ihe TnJ8iees consKler rf need5 to ret8in 5uff1rJenl Iw resrn lo 12 M￿1￿5 adm￿15tratsV0 C￿1$. 3tat•m•nl ol Tru•lw R••p¢MJlbllltl•• The Trust••• •f• r•sponeible fof propanng Ihe Tru81e85 RoPQrt and thè rm•￿01 6fa¢•m￿kn In ih applicabl• low •nd regulatsoft Ch&rty law In England and w￿8$ requirns Ihe Iru$to•s to prepare financial 5t8tomenls lor oèch Iinand•l y•ar. Vndw ih• law th• ￿$to•S havo olocted to prapar• Ihfr linancial G￿tements In accordance ￿1h Unlled Kingdom Accepted Accounling Practsce Iunlled KingOcMn A￿1[￿￿ Standanjs and appllcable law) The ftnanclal 5tat8rnen￿ ar• r•quir•d by law to giv• B true and lair view ol ihe siaio ol ol ihe chaniy and of the inwnlng resources and appllcatw d 18sour¢M ol lh• chwly lor Ihai In pfepariNJ ih•w financjal slalements. Ihe Iruslees are required lo Selecl suitJbl¢ ac￿u￿11nU potso•8 and JPFdy Ih•m ¢M$i•ntly, Obfyvrn the motlK>d& ond PfinrJplo8 In Iho SOAP., Make ludgemenls and eslimales Ihal arn reaaon•ble and pnJdonL Stata wknelher wlicable •c￿nting stsndards have b￿n lo1¥J￿0, wb10￿ w •ny mal•rt81 departuros ttIJek￿d #nd •xg18in•d m the fmJnci•l st8tements'. and Prepwe the fln8ndol ithl•monl• on the gothg cuK•rn unless It Is In•pproprtaie lo w￿uMe ih lh• ¢hgniy wll c¢nDnu• In op•ratth. The tr￿tte5 afe responsible for keewng proper accounlln9 reccrfds ihai d15cJose wilh rea5Mable accurKy JI any vm• lh8 financial wsrtion of th• chHiily and MabliNJ ittem io •nsure th81 Ihe fin&nag18ts1Orn•nw ¢￿pIY vllh Ihe Chmnlles Acl. Chanly (Accounts and Reports) Reguthuws 2008 and the pro¥i8lons DI Iho Consbtutson ol Chdmylofd Obo(¢s8n Motttef) Unlon. They are a150 Tejponsible lor saleguwolng Ihe aMets al the chanly and hwc• lry laking r98￿nable ot•p• fof lh• Pre￿n￿on •nd ￿¢•ClI0n of trwd or any othw Apwoved by thè Trus180$ 011 2022 •rKI sweé as aut￿rtia￿ on Iholr t*hg11 by Mrs M Paul Chairman ol Tru*tée• ## **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: - 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 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