## **CHELMSFORD DIOCESAN MOTHERS UNION** # **FINANCIAL STATEMENTS FOR THE YEAR ENDED December 31, 2022** ## **Trustees** Mrs M Paul - Chair Mrs J Bentley Mrs M Knight Mrs P M McCarthy Mrs R Gorton **Registered Charity No. 249736** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **Year ended 31 December 2022** ## **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 2022** I report on the accounts of the Charity for the year ended 31st December 2022 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 14th July 2023 1 ## **CHELMSFORD DIOCESAN MOTHERS’ UNION** ## **Report of the Trustees for the year ended 31 December 2022** 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 18 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: £2,094 was received into the Diocesan Account for the MSH General Fund and Fundraising Appeals, a small increase on the previous year. Within the Diocese, AFIA received donations of £1736 with no outgoings for holidays. The available funds in the AFIA restricted Account stands at £12183. No donations were made to the Contact Centre Fund, however, following the closure of the Hilltops Centre a balance of funds of £1236 was received into the Diocesan Restricted Fund Account. Expenditure totalled £4574 which included the repayment of unused Grant funding of £2235 to CAFCAS following the closure of the Hilltops Centre, leaving a balance of £17651. English for Women received grants and donations of £23536 and £28301 was expended in running the project. The restricted fund now stands at £23613 inclusive of a provision of £1963 for the 2021/2022 gift aid. During the year one branch closed, two branches merged into one and three branches moved to the new MU Lite model of membership, which has prevented from having to close due to problems with filling branch committee positions. There is still 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 would be unable to continue its work towards fulfilling the mission of The Mothers Union. 2 CHELMSFORD DIOCESAN MOTHERS UNION R•wl ol th• TNst••• lor th• y••r •nd•d 31•t D•c•mber 2022 leontdl The Tnjslees havè dl8¢retsw to knyesl lund¥ Irrwnedtataly nè•d•¢l •s tr*y se¢ 4pwow•t6. Th Tntstso• h adopted a low Fdicy of Investlng Surp￿5 bank Kcourns $0 Ih•i Ihoy are knmedthialy 4v¥llablp to meel Ihe Charlly g fgquiiements. R•s•mJ Poll¢y A8 Ihe ch8nly 13 relwt on rtJ mwnber8hip Incom• to rn￿1 odmIn￿tra￿"v• costs and Ih15 Incom• 4$ all rnt8i¥ed In Ihe nr81 Quarter crf tr￿ yE8r. the Twstees consder li need5 lo r•tAin stJlTicwi Irno rgs8The$ to ¢ovw 12 rnonihs s￿￿M•nI of TTusIM• R￿pon¥1b11I1J Tho TN8t•o1 •r• rnspDnBItAo lor prynng th• Tntitoes R¢pon •n¢ Ilnancw Otat8m￿ts In t£Cwd￿e0 ¥Mlh Hpplkabl• l•w and rogulallon Ch4tily law In England and WHI￿ T•qUW•S Iho Irutsi••• io prepore finan¢ial s101omenty for frach fnanual y•ar. Under the law ihé iruste&s have thci8d to tha fin8nthal slo1?ments In wccor¢l&nc• with Unii•d Kingdom Accepled ALcoLsnling PrndTrce (Uniled Kingdom A¢c(X￿tIng StAndards Brvllcable Jav41. Th• fftnancial Sialomenls arn faqulfed by law lo qlv• 8 IN• and felf view ol the slale ol affilrs cl th• ch•nty *KI ol the Incoming re￿1¢8$ applic8111)n ol r?￿Urc￿ of th• thwly fty th•1 pormxl. In pr•p8riry Ih•8e slatornanls. the trustees ar8 reqLbtred lo.. S¥lKt •uit8L4e acC￿n￿n9 and •pwy thern ecrnthnlly. Ob6wv8 th• melhods and wndpt•s In Ihe Chartles SORP. PAak• iudg8manis and esllm•les Ih81 aro reasonable and prudent. 51ato wheih•r aw11￿blO accounling Jt&ndardJ hove b•an lolbokwd. wblecl lo any matww departur•B dlAcbose(J •xpl•inorJ In the lin•nci81 $t8t•m•nls. •nd Preparn Ihe Ilnandal slalemerrtx on Ihe golng ccfic•m b•th unl•u 1111 Inappropnale to presum• th•t the chartly VAII c￿1￿U￿ In rrf>•ralth. The trusietss are re5Wn5Ib￿ for ke•tyng propef acc￿ntIng r•wds tho1 dlKJose wlth lè&8onal￿ accura¢y •1 ny lime the finandjl posiuon of the charity and enabllng them to ensure Ihal Iho lthancial siaiwignts c¢xnWy Ih the Chjnlios A¢1. the Chanly IAccouniJ •nd Reports) R¢gulplions 2008 and lh¢ prowsions ol the Congululron ol Chdfnsloid Dioc•4￿ Mothers Union. Tt*y are also tejpons￿e lor s&leguarding in• as•fjts the chanty Ind h•r•ce for tskir¥J reJ8onabl• stops lor th• prMnJon •rnl del•ctkn ol fraud or wy Irrogul•nlie•. by lh• TfUStsO r 2023 and wgn•d M 8uthortJed ￿ ihdr bohJM by. 4rs M Piul Ch•imi4n ol Tru#i•es ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2022** |**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 2022
**BALANCES CARRIED FORWARD AT**
**31 DECEMBER 2022**|**Unrestricted**
**Funds**
**£**
30,627
2,449
1,424
1,966
6
36,472
21,816
361
1,030
12,941
0
36,148
324
0
324
74,897
75,221|**Restricted**
**Funds**
**£**
25,533
0
0
0
28
25,561
32,875
0
0
0
0
32,875
(7,314)
0
(7,314)
58,826
51,512|**Endowment**
**Funds**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total Funds**
**2022**
**2021**
**£**
**£**
56,160
64,210
2,449
3,464
1,424
1,753
1,966
2,269
34
7
62,033
71,703
54,691
50,452
361
178
1,030
3,876
12,941
11,869
0
0
69,023
66,375
(6,990)
5,328
0
0
(6,990)
5,328
133,723
128,395
126,733
133,723| |---|---|---|---|---| 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 2022 2022 2021 CURRENT ASSETS Debtors Stock Cash at bank and In haThl 28.885 203 99,013 128,101 27,387 305 107,163 CREDITORS: AMOUNTS FALUNG DUE WITH114 ONE YEAR 1.368 1,132 NEf CURRENT ASSErs 126.733 133.723 NEf ASSErs 126.733 133.723 FUNDS Unr88tricled Re8tncted Endowment 75.221 51.512 74.897 .826 10 126.733 133.723 ApPr￿d by the Trustees . and $l￿d on Its behall br. -filaxine Paul Dic￿san Pre5idenl Palrioa Mccarthy DlcrAsan Treasurer The nates on pw$ 6 to 10 lomi part ol these Kc(yJnt5 ## **CHELMSFORD DIOCESAN MOTHERS UNION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022** ## **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 2022** |**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**
**£**
25,990
1,551
0
2,111
0
0
975
30,627
0
2,449
0
2,449
1,424
1,424
1,130
836
1,966
6
6
36,472|**Restricted**
**Funds**
**£**
0
0
0
0
1,736
1,236
22,561
25,533
0
0
0
0
0
0
0
0
0
28
28
25,561|**Endowment**
**Funds**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total Funds**
**2022**
**2021**
**£**
**£**
25,990
27,470
1,551
0
0
0
2,111
3,801
1,736
2981
1,236
4301
23,536
25657
56,160
64,210
0
0
2,449
3,464
0
0
2,449
3,464
1,424
1,753
1,424
1,753
1,130
1,185
836
1,084
1,966
2,269
34
7
34
7
62,033
71,703| |---|---|---|---|---| 7 ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2022** |**3**
**RESOURCES USED**
**Unrestricted**
**Funds**
**£**
3(a)
_Activities directly relating to the work of the charity_
Subscriptions to Mothers Union
19,640
Member donations to Mothers Union projects
1,982
Magazine subscriptions
0
Additional contribution to Mothers Union
0
Costs of running own projects
0
Speakers expenses
194
Hire of halls
0
Costs of area days, training etc
0
21,816
3(b)
_Fund-raising_
Cost of fund-raising events
361
361
3(c)
_Costs of ancillary trading_
Purchase of literature, badges and stationery
1,030
1,030
3(d)
_Management and administration_
Administration:
Officials expenses
1,215
Council expenses
344
Secretary's fees
4,200
Printing, postage & stationery
1,382
Conference fees
847
General branch expenses
1,572
Commissioning of President and Trustees
724
Other expenses
177
Independent Examiners fee
750
Insurance
450
Pleshey retreat costs
1,280
Sundry donations to Mothers Union projects
0
12,941
3(e)
_Grants_
0
0
**TOTAL RESOURCES USED**
36,148|**Restricted**
**Funds**
**£**
0
0
0
0
32,875
0
0
0
32,875
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
32,875|**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
0|**Total Funds**
**2022**
**2021**
**£**
**£**
19,640
20,508
1,982
1,945
0
0
0
0
32,875
27,919
194
80
0
0
0
0
54,691
50,452
361
178
361
178
1,030
3,876
1,030
3,876
1,215
2,315
344
133
4,200
3,809
1,382
897
847
166
1,572
1,963
724
0
177
68
750
750
450
435
1,280
1,333
0
0
12,941
11,869
0
0
0
0
69,023
66,375| |---|---|---|---| 8 **7** **8** **9** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2022** ## **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**|**2022**|**2021**| |---|---|---| ||**£**|**£**| |Secretary's Fees|4,200|3,809| |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 (2021 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**
**£**
47,501
1,368
46,133|**2022**
**£**
23,911
311
4,663
28,885
**2022**
**£**
540
828
1,368
**Restricted**
**Funds**
**£**
51,512
0
51,512|**2021**
**£**
23,475
800
3,112
27,387
**2021**
**£**
224
908
1,132
**Endowment**
**Funds**
**£**
0
0
0| |---|---|---|---| 9 **10** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2022** ## **ANALYSIS OF RESTRICTED FUNDS** The movement on Restricted Funds (see note 9) consists of:- |Balance as at 1 January 2022
Fundraising income as allocated
by branches (inclusive of Grants
and Fund Matching)
Transfer to general fund
Costs incurred
Balance as at 31 December 2022
Interest Earned on Restricted Fund -
Savings Account|**AFIA**
**Fund**
**£**
10,447
1,736
12,183
0
12,183|**Contact**
**Centres**
**£**
20,989
1,236
22,225
(4,574)
17,651|**English for**
**Women**
**£**
27,390
22,561
49,951
(28,301)
21,650|**Total**
**£**
58,826
25,533
84,359
(32,875)
51,484
28
51,512| |---|---|---|---|---| 10