## **CHELMSFORD DIOCESAN MOTHERS UNION** **FINANCIAL STATEMENTS FOR THE YEAR ENDED December 31, 2024** ## **Trustees** Mrs M Paul - Chair Mrs J Bentley Mrs M Knight Mrs P M McCarthy Mrs R Gorton Mrs E J Marshall (Reached the end of trusteeship on 31st December 2024) (Reached the end of trusteeship on 31st December 2024) (Reached the end of trusteeship on 31st December 2024) Trustees appointed on 1st January 2025: Mrs V Chapman Mrs G Hambleton Mrs C Wheeler **Registered Charity No. 249736** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **Year ended 31 December 2024** ## **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 2024** I report on the accounts of the Charity for the year ended 31st December 2024 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 7th July 2025 1 ## **CHELMSFORD DIOCESAN MOTHERS’ UNION** ## **Report of the Trustees for the year ended 31 December 2024** 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 now organised into 38 local Branches and 1 Diocesan Members Branch. In each of the branches, which coincide, in most instances, with church parishes, regular meetings are held, usually monthly, and additional events open to all members are held at 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 2027. ## **Finance Review** We continue to be grateful to our members for contributing so generously to Mothers' Union projects: £3428 was received into the Diocesan Account for the MSH General Fund and Fundraising Appeals, a decrease of £855 on the previous year. Within the Diocese, AFIA received donations of £4010 with the expenditure for holidays and days out totalling £2819 The available funds in the AFIA restricted Account stands at £13390. A Grant of £2500 for the financial year of April to March 2024/2025 was made by CAFCAS to the Contact Centre Fund, Expenditure totalled £4644 leaving a balance of £18792. English for Women received grants and donations of £45073 and a total of £41292 was expended in running the project. The fund now stands at £32292. During the year two branches closed and four more branches moved to the new MU Lite model of membership where members transfer to Diocesan membership, this prevented them from having to close due to the continuing problems with filling branch committee positions. A number of new members were enrolled in the year but 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 branch officers, branch contacts, 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 L'IG Report of the Trust•eG for the year ended 318t Dècem￿1 2024 lcontdl Inv•¥tm•nt Pollcy The Trustees have discreb.on to Invest lunds not irnmedialely n8oded as they see appropriate. The Trustees have adopted a low nsk policy ot inv85ts.ng surplus funds in bank deposil accounts so that they are immediately vailable tc rneet Ihe Charity s requirements. Reserves Pollcy As the ¢harfty Is rdlant on Its membershlp Income to meet administrat*ve costs and this Sncome is all received in the first quarter of Ihe year, the Tnjslees con6ider it needs lo retain sLtffi¢ient free reseNes to cover 12 months administra￿Ve costs. Statement of Trustees Responslbllities The Trustee$ are responsible for preparing the Trustees Report and the financial statements in accordanc• Ih applicable law and regulations. Chaftiy law In England and Wales requires the trustees to prepare financial slalements for each financial year. Under the law the Iruslees have elected to prepare the financial statements in ac￿rdanCe with United Kingdom Accepted Acccunling Praelice {Uniled Kingdom Aecounling Stsndard5 and applicable lawl- The rinanclal $lat8m8nts are required by law 10 give a true and fair view of the state of affairs of the charity and of the incomlng resources and application of resources of the charity lor that period. In preparing these flnanclal statements, t*)e trustees are required to: Select suilable accounting policies and apply them constantly., Observe the methods and prlnciples in the Chanties SORP-, Make judgements 8nd ests"males Ihal are reasonable and prudent- Stale whethei 3ppltcable accoursling standards have been followed, subject to any material departures disclosed and explained in Ihe financial statements,, and Prepare the financSal slalements on the going Concern basis unless it 15 inappropriate lo presume that the charity will continue in operation. The trustees are responsible for keeplng proper accounting records that (Jisdose wlth reasonable ac¢uraty al any time Ihe financial p05itson of the charity and enabling them to ensure that the financial ststement$ comply with the Charities Act. the Charity (Accounts and Reports) Regulalions 2008 and the provisions of the Lonststutson ot Chelmstord Diocesan Motheis, Union. They are also responsible for saleguarding the assets ol the charity and hence for taklng reasonable sleps for the prevenllon and delectson of Iraud Of any olher irregularities. Approved by the Trustees on Zo 25- 2025 and signed as aulhorised on thelr behalf by.. Mrs M Paul Chairman of Trustees Dale.. 28-Y. ZQZ ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024** |**Note**
**INCOMING RESOURCES**
Incoming resources from members and grants
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 2024
**BALANCES CARRIED FORWARD AT**
**31 DECEMBER 2024**|**Unrestricted**
**Funds**
**£**
31,169
1,950
919
2,821
159
37,018
23,242
668
1,198
10,544
0
35,652
1,366
0
1,366
70,264
71,630|**Restricted**
**Funds**
**£**
51,583
0
0
0
597
52,180
48,755
0
0
0
0
48,755
3,425
0
3,425
62,006
65,431|**Endowment**
**Funds**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total Funds**
**2024**
**2023**
**£**
**£**
82,752
82,392
1,950
2,771
919
1,691
2,821
2,124
756
404
89,198
89,382
71,997
69,424
668
565
1,198
1,495
10,544
12,361
0
0
84,407
83,845
4,791
5,537
0
0
4,791
5,537
132,270
126,733
137,061
132,270| |---|---|---|---|---| 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 2024 Note 2024 2023 CURRENT ASSETS Debtors Stock Cash at bank and in hand 24,795 531 113,202 138,528 27,203 599 110,578 138,380 CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 1.467 8,110 NET CURRENT ASSETS 137.061 132.270 NET ASSETS 137.061 132,270 FUNDS Unreslrfcted Restricled Endowment 71.630 65,431 70,264 62,006 10 137,061 132,270 Approved by the Trustees on ..29.-7- Zo2tsnd signed on its behalf ty. Maxine Paul Diocesan President Patrlcia Mccarthy Diocesan Treasurer The notés on page5 6 to 10 fofm part of these accounts. ## **CHELMSFORD DIOCESAN MOTHERS UNION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024** ## **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 2024** |**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**
**£**
25,695
-251
0
5,725
0
0
0
31,169
0
1,950
0
1,950
919
919
1,896
925
2,821
159
159
37,018|**Restricted**
**Funds**
**£**
0
0
0
0
4,010
2,500
45,073
51,583
0
0
0
0
0
0
0
0
0
597
597
52,180|**Endowment**
**Funds**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total Funds**
**2024**
**2023**
**£**
**£**
25,695
25,547
-251
1,523
0
0
5,725
4,113
4,010
3218
2,500
4980
45,073
43011
82,752
82,392
0
0
1,950
2,771
0
0
1,950
2,771
919
1,691
919
1,691
1,896
1,360
925
764
2,821
2,124
756
404
756
404
89,198
89,382| |---|---|---|---|---| 7 ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024** |**3**
**RESOURCES USED**
**Unrestricted**
**Funds**
**£**
3(a)
_Activities directly relating to the work of the charity_
Subscriptions to Mothers Union
18,953
Member donations to Mothers Union projects
3,728
Magazine subscriptions
0
Additional contribution to Mothers Union
0
Costs of running own projects
0
Speakers expenses
185
Hire of halls
0
Costs of area days, training etc
376
23,242
3(b)
_Fund-raising_
Cost of fund-raising events
668
668
3(c)
_Costs of ancillary trading_
Purchase of literature, badges and stationery
1,198
1,198
3(d)
_Management and administration_
Administration:
Officials expenses
945
Council expenses
227
Secretary's fees
4,553
Printing, postage & stationery
852
Conference fees
129
General branch expenses
736
Commissioning of President and Trustees
0
Other expenses
115
Independent Examiners fee
800
Insurance
450
Pleshey retreat costs
1,737
Sundry donations to Mothers Union projects
0
10,544
3(e)
_Grants_
0
0
**TOTAL RESOURCES USED**
35,652|**Restricted**
**Funds**
**£**
0
0
0
0
48,755
0
0
0
48,755
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
48,755|**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**
**2024**
**2023**
**£**
**£**
18,953
18,448
3,728
7,002
0
0
0
0
48,755
43,761
185
213
0
0
376
0
71,997
69,424
668
565
668
565
1,198
1,495
1,198
1,495
945
1,835
227
502
4,553
3,929
852
770
129
84
736
2,681
0
0
115
0
800
750
450
450
1,737
1,360
0
0
10,544
12,361
0
0
0
0
84,407
83,845| |---|---|---|---| 8 **7** **8** **9** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024** ## **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**|**2024**|**2023**| |---|---|---| ||**£**|**£**| |Secretary's Fees|4,553|3,929| |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 (2023 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**
**£**
47,771
1,467
46,304|**2024**
**£**
22,406
712
1,677
24,795
**2024**
**£**
507
960
1,467
**Restricted**
**Funds**
**£**
65,431
0
65,431|**2023**
**£**
21,959
728
4,516
27,203
**2023**
**£**
298
5,812
6,110
**Endowment**
**Funds**
**£**
0
0
0| |---|---|---|---| 9 **10** ## **CHELMSFORD DIOCESAN MOTHERS UNION** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024** ## **ANALYSIS OF RESTRICTED FUNDS DEPOSIT ACCOUNT** The movement on Restricted Funds (see note 9) consists of:- |Balance as at 1 January 2024
Fundraising income as allocated
by branches (inclusive of Grants
and Fund Matching)
Transfer to general fund
Costs incurred
Balance as at 31 December 2024
Interest Earned on Restricted Fund -
Savings Account|**AFIA**
**Fund**
**£**
12,199
4,010
16,209
(2,819)
13,390|**Contact**
**Centres**
**£**
20,936
2,500
23,436
(4,644)
18,792|**English for**
**Women**
**£**
28,511
45,073
73,584
(41,292)
32,292|**Interest**
**£**
360
0
360
0
360|**Total**
**£**
62,006
51,583
113,589
(48,755)
64,834
597
65,431| |---|---|---|---|---|---| 10