## **MOTHERS’ UNION – GLOUCESTER DIOCESE** Registered charity number 249912
## ’ TRUSTEES ANNUAL REPORT –YEAR ENDED 31[ST] DECEMBER 2020
## **Legal and Administrative information**
The charity “Mothers’ Union Gloucester Diocese” is constituted by Deed of Trust and is registered charity number 249912.
It works closely and directly with its parent charity, Mothers’ Union, which is a worldwide organisation established by Royal Charter and based at Mary Sumner House, London. SW1P 3RB
Mothers’ Union Gloucester Diocese - correspondence address is: Mothers’ Union Office, 7a, Millers Green, Gloucester GL1 2BN. Tel: 01452 528621. Email: info@mugloucester.org.uk
The Patron is the Lord Bishop of Gloucester.
## **The Board of Trustees**
In 2019 the Board of Trustees, elected by Diocesan Council in October 2019, was as follows:
Mrs Kay Hensley - Diocesan President Mrs Olga Gibbons - Diocesan Vice-President Mrs Kate Thompson - Diocesan Vice-President
Mrs Pat Dew - Responsible for Member Development Canon (Mrs) Margaret Edwards - Responsible for Governance and Finance Mrs Pauline Farman Mrs Doreen McLellan - Responsible for MUenterprises Mrs Maggie Pollard -
Mrs K. Cottey – Hon Treasurer, co-opted without power to vote. Mrs C. Jonah – Diocesan Secretary, without the power to vote - resigned December 2019
Rev’d Katie Richardson - Diocesan Chaplain, ex-officio - resigned 2020 and
Revd Rosemary Franklin acted as Diocesan Chaplain during 2020
The Trustees are elected by Diocesan Council on a Triennial basis. The period of office for these Trustees ends on 31st December 2021.
1
## **Financial Advisers**
The charity’s main bankers Changed Oct 2019 CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ
A deposit account is held with: Central Board of Finance of the Church of England, 80, Cheapside London EC2B 6DZ
The Independent Examiner is: Andrew Nash The Practice 7 The Southend Ledbury Herefordshire HR8 2EY
## Review of Financial Activities
The financial activities of the Charity are as disclosed in the attached accounts which have been prepared on a receipts and payments basis. The principal assets and liabilities are as set out in the accounts. The restricted funds are also detailed in the accounts.
Members’ subscriptions for 2019 increased by the amount required from the parent organisation and enough to cover the increase in diocesan expenditure.
2
Our Diocesan Vision and Mission Statement remain the same as that of our parent Charity, as set out in the following statements:
## **Vision**
Our vision is of a world where God’s love is shown through loving, respectful and flourishing relationships. This is not a vague hope, but a goal we actively pursue by praying, campaigning and enabling.
## **Mission**
We aim to show our Christian faith by the transformation of communities worldwide. We can do this through supporting strong relationships within the family and promoting reconciliation at all levels.
## **Values**
There are more than four million members of Mothers’ Union today in 84 countries around the world. Each member subscribes to the same values:
- We are firmly rooted in voluntary ethos centered on mutual respect and collaboration.
- Our governance, leadership and programmes are driven by and undertaken through members within their own communities worldwide.
- We are inclusive and work with people of all faiths and none
## **Our aims and objectives are:**
- To encourage parents in their role to develop the faith of their children
- To maintain a worldwide fellowship of Christians united in prayer, worship and service
- To promote conditions in society favourable to stable family life and the protection of children
- To help those whose family life has met with adversity
- To promote and support married life
## **Membership**
Our members are not all mothers, or even all women. They are single, married, parents, grandparents, or young adults just beginning to express their social conscience. Mothers' Union provides, for all four million members, a network through which they can serve Christ in their own community - through prayer, financial support and actively working at the grassroots level in programmes that meet local needs.
## **Beliefs:**
- We believe in the value of each individual and their unique qualities
- We believe in the value of relationships. Jesus said, "Love the Lord your God with all your heart and all your soul and all your mind. This is the first and greatest commandment. And the second is like it: Love your neighbour as yourself."
- We believe in the value of the family in its many forms as a source of love and support for individuals and the basis for a caring community
Mothers’ Union in Gloucester Diocese works mainly through the parochial structure of the Church of England, with groups existing in some local churches, or joint groups within a Deanery. Some of our members choose to be involved at Diocesan level.
3
## Review of the Year 2020 in the Diocese of Gloucester
Like all Charities, Mothers’ Union has suffered in many ways due to the Covid-19 pandemic. The. organisation operated as normal during January, February and early March, with members meeting within their local groups, mostly on a monthly basis. Trustees met as required by our Constitution to receive financial updates and to plan for activities during the year. After complete lockdown in March 2020. Trustees met via Zoom as often as was necessary to comply with our legal obligation. Financially, the year has been disappointing as we have not been able to achieve any fundraising as members were not able to meet socially. It has been hard on local leaders in the Deaneries and Branches to engage with their members, since they were not allowed to meet together and many are of an age that they have no electronic communication. This will probably mean we will lose more members as a result of this than in a normal year. Loss of membership generally outnumbers members gained in a normal year.
## **Communities of Interest:**
## A) Faith
As a Christian organisation, prayer is fundamental to everything done in and through Mothers’ Union. In March, the Trustees organised a Lady Day service in Gloucester Cathedral, including the Commissioning, by our Diocesan Bishop and Patron, Rt. Revd Rachel Treweek, of our Diocesan President Kay Hensley and the elected trustees.
Diocesan Retreats took place in March (day retreat at Nympsfield) and November (3 day retreat at Holland House). Quiet days were held in Deaneries in early June. A short service was held at the end of Mary Sumner Day (August 9th), a social gathering of all our members to celebrate the Founder of Mothers’ Union.
Our Wave of Prayer takes place in early September and members arranged short services using the same format of praying for our linked Dioceses of Khartoum (South Sudan and Sudan), Dar es Salaam (Tanzania), Bari (Nigeria), Ilesa (Nigeria), Durgapur (North India) and Dornakal and Karnataka Central (South India).
In November, a Midday service was held at Gloucester Cathedral to mark the start of 16 Days of Activism against gender violence. This was led by our Chaplain Revd Katie Richardson and attended by our Bishop, together with members from across the Diocese and one visiting member from the West Indies.
Throughout the year, prayers are said at the start of each Diocesan, Deanery and local Branch meeting and Midday prayers are held at the Cathedral each month, when each Deanery hosts and leads the service in rotation.
## Faith. 2020
Having become more accustomed to holding meetings on Zoom, it was decide to have our monthly Midday prayers on-line since we were unable to meet in person in the Cathedral. This has turned out to be very successful and many more members were able to join in that would attend regularly in person. However, the inability of many of our members to engage with electronic communication has meant they feel very distant and isolated from Mothers’ Union.
## B). Member Development (formerly Action & Outreach Unit)
Mothers’ Union acts in various ways to support families and in order to do this we raise money locally by holding coffee mornings, afternoon teas and sales, to name but a few examples 1) In Gloucester, we follow the national initiative of providing holidays for families who are in need of a break away. This scheme is called Away From It All (AFIA) and locally we use the funds donated to this scheme to help as many families as possible, who would otherwise not have such enjoyment.
4
2) We provide wool and greeting cards to help prison workers who run craft classes. We have provided ‘a cross in my pocket’ for the chaplains to give out as they wish. Members also knit baby items and blankets for the local hospitals for premature babies or stillborn babies.
- 3) We organise and run a crèche each year to provide care for the young children of those being ordained as priests and deacons in Gloucester Cathedral.
- 4) Each Christmas and Easter cards are sent to our link Diocese around the world.
## Member Development 2020
The usual activities were not possible to undertake during 2020, but we continued to keep members informed wherever and whenever possible about the work of Mothers’ Union, both nationally and internationally.
## C). Governance and Finance 2020
This committee met via Zoom at the same time as the Trustee meetings so that our obligation of legal compliance was met. Financial matters were discussed and a close eye kept on outgoing expenses with very little monies being received from Branches across the Diocese. Fortunately, due to reduced expenditure of paying salary to our Diocesan secretary (resigned December 2019), we have remained solvent.
Safeguarding, GDPR and Risk Assessment were all kept under review during the year.
Mothers’ Union Enterprises (MUe) has been operating well during 2020, despite many difficulties as the volunteer responsible for this has engaged with members and supplied cards and goods, either by personal delivery or by post. For members unable to go shopping for cards and small gifts, this service was really appreciated.
## D). Communications 2020
During 2020, communications with our members was more important than ever and with thanks to the volunteers who produce our Diocesan quarterly magazine “Roundabout” delivered to every member, we have achieved very good communication. Thanks are also due to a volunteer who oversees the Diocesan website, allowing members who are able to access this to be kept up to date.
The Mothers’ Union in Gloucester Diocese continues to grow in fellowship, prayer and worship and gives much time and effort to promoting the Vision, Mission, Values and Beliefs of Mothers’ Union.
There were no serious incidents to report during 2020
Trustee ……………………………………………
Trustee …………………………………………….
5
## **MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **ACCOUNTS FOR THE**
**YEAR ENDED 31st DECEMBER 2020**
**Registered Charity No: 249912**
www.thepracticeledbury.co.uk
**01531 631380**
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **YEAR ENDED 31st DECEMBER 2020**
## **CONTENTS:**
Page
- 1 Trustees’ Approval and Introduction
- 2 Independent Examiner’s Report
- 3 and 4 Balance Sheet
- 5 Accounting Policies
- 6 Receipts and Payments Account
- 7 to 12 Notes on the accounts
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **YEAR ENDED 31st DECEMBER 2020**
## **TRUSTEES' APPROVAL**
The accounts set out on pages 3 to 12 were reviewed and approved by the Trustees at their meeting on 14[th] May 2021 and signed on their behalf by:
Kay Hensley Diocesan President
…………………………
Kate Thompson Vice Diocesan President
………………………….
## **INTRODUCTION**
These accounts are presented in the format required by the Statement of Recommended Practice, “ _Accounting and Reporting by Charities_ ”, published in March 2005 and updated by Regulations in May 2008.
Providing the Diocesan turnover, including the amalgamated Branches and Deaneries, remains below £250,000, there is no requirement to prepare a Consolidated Statement of Financial Activities. With the same proviso, the accounts can be prepared on a straightforward “receipts & payments” basis, without considering the inclusion of stock, debtors, creditors, and other matters which would need to be included if an “accruals” basis were adopted.
- 1 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
I report on the accounts of Mothers’ Union - Diocese of Gloucester, Charity number 249912, for the year ended 31st December 2020, which are set out on pages 3 to 12.
## **Respective responsibilities of the Trustees and examiner**
As Trustees you are responsible for the preparation of the accounts. You consider that an audit is not required for this year (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,
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to 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 you, as 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:
1. which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
- proper accounting records are kept (in accordance with section 130 of the Charities Act); and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act; or
2. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
## **Andrew Tannatt Nash FC14MA CGMA MBA**
The Practice 7 The Southend Ledbury
Herefordshire HR8 2EY
27[th] April 2021
- 2 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **BALANCE SHEET – 31st DECEMBER 2020**
|Note
£
**CURRENT ASSETS**
Bank
Central Board of Finance
Church of England Deposit
Fund
General
Branches:
Bank
Cash
Deaneries:
Bank
Cash
Comprising:
Restricted Funds
8
Unrestricted Funds
Represented by:
**ACCUMULATED FUNDS - RESTRICTED**
**General - restricted**
At 31 December 2019
7,142
Deficit for the year
(3,151)
**Indoor Members**
At 31 December 2019
26
Surplus for the year
423
**Away From It All**
At 31 December 2019
14,510
Surplus for the year
4,015
carried forward|Note
£
**CURRENT ASSETS**
Bank
Central Board of Finance
Church of England Deposit
Fund
General
Branches:
Bank
Cash
Deaneries:
Bank
Cash
Comprising:
Restricted Funds
8
Unrestricted Funds
Represented by:
**ACCUMULATED FUNDS - RESTRICTED**
**General - restricted**
At 31 December 2019
7,142
Deficit for the year
(3,151)
**Indoor Members**
At 31 December 2019
26
Surplus for the year
423
**Away From It All**
At 31 December 2019
14,510
Surplus for the year
4,015
carried forward|**2020**
£
18,416
26,939
22,174
434
-
863
24|
£
6,877
265|**2019**
£
10,350
26,825
26,202
656
0
958
24|
|---|---|---|---|---|
|||68,850||65,013|
|||45,275
23,575||43,465
21,548|
|||68,850||65,013|
|||
3,991
450
18,525||
7,142
26
14,510|
||26
423||
105
(79)||
||14,510
4,015||
10,866
3,644||
||||
||
|||22,966||21,679|
- 3 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
|Note
£
brought forward
**Branches - restricted**
At 31st December 2019
21,787
Deficit for the year
522
Cinderford w Littledean Banner Fund
-
5
**TOTAL RESTRICTED**
**FUNDS**
8
**ACCUMULATED FUNDS - UNRESTRICTED**
**General - unrestricted**
At 31st December 2019
15,266
Surplus for the year
6,893
**Branches - unrestricted**
At 31st December 2019
5,301
Deficit for the year
(4,772)
**Deaneries - unrestricted**
At 31st December 2019
981
Deficit for the year
(95)
**TOTAL UNRESTRICTED FUNDS**
**TOTAL ACCUMULATED FUNDS**|£
21,787
522
-|**2020**
£
22,966
-
22,309|
£
22,261
(474)
-|**2019**
£
21,679
-
21,787
43,465
15,266
5,301
981
21,548
65,013|
|---|---|---|---|---|
||||
16,427
(1,161)||
|||45,275|||
|||
22,159
530
887|||
||5,301
(4,772)||
4,832
469||
||981
(95)||
1,447
(466)||
||||||
|||23,575|||
|||68,850|||
- 4 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **ACCOUNTING POLICIES**
## **Basis of preparation**
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”, published in March 2005, and subsequently updated by Regulations insofar as the provisions of the Statement and Regulations apply to these accounts.
The Balance Sheet consolidates the accounts of the Diocese and all the Branches and Deaneries on a line-by-line basis, insofar as the transactions of the Branches and Deaneries involve third parties. Transactions between the Branches, Deaneries and the Diocese are excluded, though are included as single transactions at the foot of the Statement on page 6.
## **Basis of accounting**
The accounts are prepared on a Receipts and Payments basis.
## **Funds**
A requirement of the Charities Act 2011 is to classify funds according to their type, as defined:
## **Endowment Funds**
For example, Wills and Bequests, where the donor has instructed that the capital must remain intact, and that only the income can be spent. The Diocese doesn’t have any such funds at present.
## **Restricted Funds**
These funds may only be used for a particular purpose, for example, where donations are received for a specific project.
## **Unrestricted Funds**
These are all funds which are not Endowment or Restricted. They may be of two types:
**Designated -** where the funds have been earmarked by the Administration Unit or the Trustees for a particular purpose. No designation has yet occurred.
**General -** where the funds can be used for the general expenses of Mothers’ Union. These would include donations which have not been specifically restricted by the donor for a particular purpose.
- 5 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
|**Receipts Payments**
Note
£
£
**GENERAL FUNDS**
Diocesan Fund (partly R)
1
16,589
10,004
Families First (R)
-
-
Trading (Note 2)
2
5,372
5,334
Speakers' travelling fund
-
-
Worldwide Programme (R)
3
3,420
3,420
Mary Sumner House (R)
4
13,703
13,703
Roundabout
1,656
1,037
**Deficit on general funds**
40,739
33,498
**OTHER FUNDS**
**Indoor Members (R)**
584
161
**Away From It All Scheme (R)**
6,037
2,022
**Count Your Blessings**
3,283
**Benefice of Cinderford with Littledean(Banner)**
217
**Branches (non-**
**Deanery/Diocesan)**
6
4,687
4,375
**Deaneries (non-Diocesan)**
7
0
11
**TOTAL TRANSACTIONS WITH**
**THIRD PARTIES**
52,047
43,566
**TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE**
by Branches (on behalf of
Deanery/Diocese) (partly R)
6
23,842
28,403
by Deaneries (on behalf of
Diocese) (partly R)
7
23,514
23,598
**TOTAL SURPLUS / (DEFICIT) FOR THE YEAR**|**Receipts Payments**
£
£
16,589
10,004
-
-
5,372
5,334
-
-
3,420
3,420
13,703
13,703
1,656
1,037|**Surplus/**
**Surplus/**
**(deficit)**
**(deficit)**
**2020**
**2019**
£
£
6,585
(1,635)
-
-
38
(9)
-
(17)
-
-
(0)
-
619
765
7,242
(896)
423
(79)
4,015
3,644
(3,283)
(217)
312
312
(11)
405
8,481
3,386
(4,561)
(4,561)
(84)
(871)
3,836
(2,046)|
|---|---|---|
**RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2020** R = Restricted Funds (see Note 8 on page 11)
- 6 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2020**
## **DIOCESAN FUND**
|Meetings - general
Trustees' expenses
Accountancy
Office postage
Office stationery and printing (R)
Office rent, telephone and power
Insurance
Donations
Discretionary funds and Trustee
donations
Miscellaneous
Diocesan subscriptions
Repayment of tax from HMRC
Secretaries’ payments
Treasurer's expenses
Diocesan President's expenses
Volunteers Expenses
Interest - Natwest
Interest - CBF C of E Deposit Fund
Office equipment
Retreats
Training
Belfast 2020
AFIA Big Day|**Receipts Payments**
**Surplus**
**/**
**(deficit)**
**Surplus**
**/**
**(deficit)**
**2020**
**2019**
£
£
£
£
184
20
164
(38)
-
-
-
(192)
-
1,818
(1,818)
(1,818)
169
409
(240)
(30)
186
37
149
115
-
3,657
(3,657)
(3,673)
-
-
-
(991)
2,216
-
2,216
2,503
-
20
(20)
-
-
1,717
(1,717)
(76)
5,879
-
5,879
6,302
4,246
-
4,246
1,794
-
-
-
(4,680)
-
88
(88)
(172)
-
295
(295)
(358)
-
31
(31)
-
-
-
-
68
114
-
114
200
-
8
(8)
(354)
30
30
-
(235)
84
(84)
1775
0
1,775
1790
1790
-
16,589
10,004
6,585
(1,635)|
|---|---|
- 7 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2020**
## **2. TRADING**
In September 2020 Mothers' Union Enterprises Limited (MUE) refunded £611 (September 2019: £579) in respect of a share of profits from the sale of literature in 2019; this is included in these accounts. It is anticipated that in the summer of 2021 a refund will be received in respect of profits from the sale of literature in 2020. The amount has yet to be determined by MUE and this refund will be included in the 2021 accounts.
## **3. WORLDWIDE PROGRAMME**
|General Overseas Fund
- repayment of tax
Emergency relief fund
- repayment of tax
Britain & Ireland Project Fund
- repayment of tax|**2020**
**2019**
£
£
3,089
4,507
311
118
-
1,761
-
42
-
1,150
20
21|
|---|---|
||£3,420
£7,599|
## **4. MARY SUMNER HOUSE**
|General fund
Subscriptions|2020
2019
£
£
583
217
13,120
12,166|
|---|---|
||£13,703
£12,383|
## **5. RESTRICTED BRANCH FUNDS**
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2020, but not remitted to the Diocese until the spring of 2021. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
|Subscriptions
Roundabout subscriptions
Overseas boxes|2020
2019
£
£
19,959
17,778
1,370
1,516
980
2,493|
|---|---|
||£22,309
£21,787|
- 8 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **6. SUMMARY OF BRANCH ANNUAL RETURNS**
## **TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2019**
£
£
19,603
10,105
29,708
22,100
9,838
1,839
252
34,029
(4,321)
6,034
2,502
9
2,366
1,099
1,153
13,163
255
2,183
178
729
391
2,407
1,407
1,298
8,848
4,316
(6)|**2019**
£
£
19,603
10,105
29,708
22,100
9,838
1,839
252
34,029
(4,321)
6,034
2,502
9
2,366
1,099
1,153
13,163
255
2,183
178
729
391
2,407
1,407
1,298
8,848
4,316
(6)|
|---|---|---|---|---|
||||29,708||
||||22,100
9,838
1,839
252||
||||34,029||
||||6,034
2,502
9
2,366
1,099
1,153||
||4,687||13,163||
||60
1,423
27
45
363
252
1,403
803||255
2,183
178
729
391
2,407
1,407
1,298||
||4,375||8,848||
||||||
|||(4,249)||(6)|
- 9 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **7. SUMMARY OF DEANERY ANNUAL RETURNS**
|£
**TRANSACTIONS ON BEHALF OF THE**
**DIOCESE**
**Receipts**
Subscriptions (R)
23,432
Fundraising
83
23,514
**Payments**
Report forms (partly R)
23,448
Overseas Fund etc
150
Fundraising costs
-
Other
-
23,598
**Surplus/(deficit) for the year**
**NON-DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
-
Donations
-
MU Enterprises sales
-
Outings
-
Other
-
-
**Payments**
Fundraising costs
-
Hall hire
10
Refreshments
-
Speakers' expenses
-
Postage and stationery
-
MU Enterprises purchases
-
Outings
-
Other
1
11
**Surplus/(deficit) for the year**
**NET SURPLUS/(DEFICIT) FOR THE YEAR**|**2020**
£
(84)
(11)|
£
20,094
1,480|**2019**
£
(871)
405|
|---|---|---|---|
|||21,574||
|||20,094
2,352
-
-||
|||22,446||
|||119
286
-
-
94||
|||498||
|||9
50
-
-
10
-
-
24||
|||93||
|||||
||(95)||(466)|
- 10 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **8. RESTRICTED FUNDS**
|**General Fund**
**Diocesan Fund**
- office stationery and printing
- closed branches
- Action and Outreach - Parenting
- Count your Blessings
Families First
Worldwide Programme
Mary Sumner House
**Other Funds**
Indoor Members
Away From It All Scheme
Branches - other restricted elements
Deaneries - restricted elements|Balance
brought
forward
01/01/20
Receipts
Payments
Balance
carried
forward
31/12/20
£
£
£
£
1,656
186
(37)
1,805
644
-
-
644
1,513
1,513
3,283
-
(3,283)
-
46
-
-
46
-
3,420
(3,420)
-
-
13,703
(13,703)
-|
|---|---|
||7,142
17,309
(20,443)
4,008
26
584
(161)
449
14,510
6,037
(2,022)
18,525|
||21,679
23,930
(22,626)
22,982
21,787
20,523
(20,001)
22,309
23,432
(23,448)
(16)|
||43,465
67,885
(66,075)
45,275|
## **`9.` Expenses**
Trustees are eligible to receive travel expenses. The total sum reimbursed in 2020 was £30.60.
- 11 -
## **MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **ACCOUNTS FOR THE**
**YEAR ENDED 31st DECEMBER 2020**
**Registered Charity No: 249912**
www.thepracticeledbury.co.uk
**01531 631380**
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **YEAR ENDED 31st DECEMBER 2020**
## **CONTENTS:**
Page
- 1 Trustees’ Approval and Introduction
- 2 Independent Examiner’s Report
- 3 and 4 Balance Sheet
- 5 Accounting Policies
- 6 Receipts and Payments Account
- 7 to 12 Notes on the accounts
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **YEAR ENDED 31st DECEMBER 2020**
## **TRUSTEES' APPROVAL**
The accounts set out on pages 3 to 12 were reviewed and approved by the Trustees at their meeting on 14[th] May 2021 and signed on their behalf by:
Kay Hensley Diocesan President
…………………………
Kate Thompson Vice Diocesan President
………………………….
## **INTRODUCTION**
These accounts are presented in the format required by the Statement of Recommended Practice, “ _Accounting and Reporting by Charities_ ”, published in March 2005 and updated by Regulations in May 2008.
Providing the Diocesan turnover, including the amalgamated Branches and Deaneries, remains below £250,000, there is no requirement to prepare a Consolidated Statement of Financial Activities. With the same proviso, the accounts can be prepared on a straightforward “receipts & payments” basis, without considering the inclusion of stock, debtors, creditors, and other matters which would need to be included if an “accruals” basis were adopted.
- 1 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
I report on the accounts of Mothers’ Union - Diocese of Gloucester, Charity number 249912, for the year ended 31st December 2020, which are set out on pages 3 to 12.
## **Respective responsibilities of the Trustees and examiner**
As Trustees you are responsible for the preparation of the accounts. You consider that an audit is not required for this year (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,
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to 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 you, as 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:
1. which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
- proper accounting records are kept (in accordance with section 130 of the Charities Act); and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act; or
2. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
## **Andrew Tannatt Nash FC14MA CGMA MBA**
The Practice 7 The Southend Ledbury
Herefordshire HR8 2EY
27[th] April 2021
- 2 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **BALANCE SHEET – 31st DECEMBER 2020**
|Note
£
**CURRENT ASSETS**
Bank
Central Board of Finance
Church of England Deposit
Fund
General
Branches:
Bank
Cash
Deaneries:
Bank
Cash
Comprising:
Restricted Funds
8
Unrestricted Funds
Represented by:
**ACCUMULATED FUNDS - RESTRICTED**
**General - restricted**
At 31 December 2019
7,142
Deficit for the year
(3,151)
**Indoor Members**
At 31 December 2019
26
Surplus for the year
423
**Away From It All**
At 31 December 2019
14,510
Surplus for the year
4,015
carried forward|Note
£
**CURRENT ASSETS**
Bank
Central Board of Finance
Church of England Deposit
Fund
General
Branches:
Bank
Cash
Deaneries:
Bank
Cash
Comprising:
Restricted Funds
8
Unrestricted Funds
Represented by:
**ACCUMULATED FUNDS - RESTRICTED**
**General - restricted**
At 31 December 2019
7,142
Deficit for the year
(3,151)
**Indoor Members**
At 31 December 2019
26
Surplus for the year
423
**Away From It All**
At 31 December 2019
14,510
Surplus for the year
4,015
carried forward|**2020**
£
18,416
26,939
22,174
434
-
863
24|
£
6,877
265|**2019**
£
10,350
26,825
26,202
656
0
958
24|
|---|---|---|---|---|
|||68,850||65,013|
|||45,275
23,575||43,465
21,548|
|||68,850||65,013|
|||
3,991
450
18,525||
7,142
26
14,510|
||26
423||
105
(79)||
||14,510
4,015||
10,866
3,644||
||||
||
|||22,966||21,679|
- 3 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
|Note
£
brought forward
**Branches - restricted**
At 31st December 2019
21,787
Deficit for the year
522
Cinderford w Littledean Banner Fund
-
5
**TOTAL RESTRICTED**
**FUNDS**
8
**ACCUMULATED FUNDS - UNRESTRICTED**
**General - unrestricted**
At 31st December 2019
15,266
Surplus for the year
6,893
**Branches - unrestricted**
At 31st December 2019
5,301
Deficit for the year
(4,772)
**Deaneries - unrestricted**
At 31st December 2019
981
Deficit for the year
(95)
**TOTAL UNRESTRICTED FUNDS**
**TOTAL ACCUMULATED FUNDS**|£
21,787
522
-|**2020**
£
22,966
-
22,309|
£
22,261
(474)
-|**2019**
£
21,679
-
21,787
43,465
15,266
5,301
981
21,548
65,013|
|---|---|---|---|---|
||||
16,427
(1,161)||
|||45,275|||
|||
22,159
530
887|||
||5,301
(4,772)||
4,832
469||
||981
(95)||
1,447
(466)||
||||||
|||23,575|||
|||68,850|||
- 4 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **ACCOUNTING POLICIES**
## **Basis of preparation**
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”, published in March 2005, and subsequently updated by Regulations insofar as the provisions of the Statement and Regulations apply to these accounts.
The Balance Sheet consolidates the accounts of the Diocese and all the Branches and Deaneries on a line-by-line basis, insofar as the transactions of the Branches and Deaneries involve third parties. Transactions between the Branches, Deaneries and the Diocese are excluded, though are included as single transactions at the foot of the Statement on page 6.
## **Basis of accounting**
The accounts are prepared on a Receipts and Payments basis.
## **Funds**
A requirement of the Charities Act 2011 is to classify funds according to their type, as defined:
## **Endowment Funds**
For example, Wills and Bequests, where the donor has instructed that the capital must remain intact, and that only the income can be spent. The Diocese doesn’t have any such funds at present.
## **Restricted Funds**
These funds may only be used for a particular purpose, for example, where donations are received for a specific project.
## **Unrestricted Funds**
These are all funds which are not Endowment or Restricted. They may be of two types:
**Designated -** where the funds have been earmarked by the Administration Unit or the Trustees for a particular purpose. No designation has yet occurred.
**General -** where the funds can be used for the general expenses of Mothers’ Union. These would include donations which have not been specifically restricted by the donor for a particular purpose.
- 5 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
|**Receipts Payments**
Note
£
£
**GENERAL FUNDS**
Diocesan Fund (partly R)
1
16,589
10,004
Families First (R)
-
-
Trading (Note 2)
2
5,372
5,334
Speakers' travelling fund
-
-
Worldwide Programme (R)
3
3,420
3,420
Mary Sumner House (R)
4
13,703
13,703
Roundabout
1,656
1,037
**Deficit on general funds**
40,739
33,498
**OTHER FUNDS**
**Indoor Members (R)**
584
161
**Away From It All Scheme (R)**
6,037
2,022
**Count Your Blessings**
3,283
**Benefice of Cinderford with Littledean(Banner)**
217
**Branches (non-**
**Deanery/Diocesan)**
6
4,687
4,375
**Deaneries (non-Diocesan)**
7
0
11
**TOTAL TRANSACTIONS WITH**
**THIRD PARTIES**
52,047
43,566
**TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE**
by Branches (on behalf of
Deanery/Diocese) (partly R)
6
23,842
28,403
by Deaneries (on behalf of
Diocese) (partly R)
7
23,514
23,598
**TOTAL SURPLUS / (DEFICIT) FOR THE YEAR**|**Receipts Payments**
£
£
16,589
10,004
-
-
5,372
5,334
-
-
3,420
3,420
13,703
13,703
1,656
1,037|**Surplus/**
**Surplus/**
**(deficit)**
**(deficit)**
**2020**
**2019**
£
£
6,585
(1,635)
-
-
38
(9)
-
(17)
-
-
(0)
-
619
765
7,242
(896)
423
(79)
4,015
3,644
(3,283)
(217)
312
312
(11)
405
8,481
3,386
(4,561)
(4,561)
(84)
(871)
3,836
(2,046)|
|---|---|---|
**RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2020** R = Restricted Funds (see Note 8 on page 11)
- 6 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2020**
## **DIOCESAN FUND**
|Meetings - general
Trustees' expenses
Accountancy
Office postage
Office stationery and printing (R)
Office rent, telephone and power
Insurance
Donations
Discretionary funds and Trustee
donations
Miscellaneous
Diocesan subscriptions
Repayment of tax from HMRC
Secretaries’ payments
Treasurer's expenses
Diocesan President's expenses
Volunteers Expenses
Interest - Natwest
Interest - CBF C of E Deposit Fund
Office equipment
Retreats
Training
Belfast 2020
AFIA Big Day|**Receipts Payments**
**Surplus**
**/**
**(deficit)**
**Surplus**
**/**
**(deficit)**
**2020**
**2019**
£
£
£
£
184
20
164
(38)
-
-
-
(192)
-
1,818
(1,818)
(1,818)
169
409
(240)
(30)
186
37
149
115
-
3,657
(3,657)
(3,673)
-
-
-
(991)
2,216
-
2,216
2,503
-
20
(20)
-
-
1,717
(1,717)
(76)
5,879
-
5,879
6,302
4,246
-
4,246
1,794
-
-
-
(4,680)
-
88
(88)
(172)
-
295
(295)
(358)
-
31
(31)
-
-
-
-
68
114
-
114
200
-
8
(8)
(354)
30
30
-
(235)
84
(84)
1775
0
1,775
1790
1790
-
16,589
10,004
6,585
(1,635)|
|---|---|
- 7 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2020**
## **2. TRADING**
In September 2020 Mothers' Union Enterprises Limited (MUE) refunded £611 (September 2019: £579) in respect of a share of profits from the sale of literature in 2019; this is included in these accounts. It is anticipated that in the summer of 2021 a refund will be received in respect of profits from the sale of literature in 2020. The amount has yet to be determined by MUE and this refund will be included in the 2021 accounts.
## **3. WORLDWIDE PROGRAMME**
|General Overseas Fund
- repayment of tax
Emergency relief fund
- repayment of tax
Britain & Ireland Project Fund
- repayment of tax|**2020**
**2019**
£
£
3,089
4,507
311
118
-
1,761
-
42
-
1,150
20
21|
|---|---|
||£3,420
£7,599|
## **4. MARY SUMNER HOUSE**
|General fund
Subscriptions|2020
2019
£
£
583
217
13,120
12,166|
|---|---|
||£13,703
£12,383|
## **5. RESTRICTED BRANCH FUNDS**
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2020, but not remitted to the Diocese until the spring of 2021. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
|Subscriptions
Roundabout subscriptions
Overseas boxes|2020
2019
£
£
19,959
17,778
1,370
1,516
980
2,493|
|---|---|
||£22,309
£21,787|
- 8 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **6. SUMMARY OF BRANCH ANNUAL RETURNS**
## **TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2020**
£
£
**TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE**
**Receipts**
Subscriptions (R)
20,523
Fundraising
3,319
23,842
**Payments**
Report forms, Families First (partly R)
22,402
Overseas Fund etc
5,321
Fundraising costs
428
Other (including levy)
252
28,403
**Deficit for the year**
(4,561)
**NON-DEANERY/DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
1,482
Donations
1,504
Interest
5
Outings
252
MU Enterprises sales
1,059
Other
384
4,687
**Payments**
Fundraising costs
60
Hall hire
1,423
Refreshments
27
Speakers' expenses
45
Postage, stationery, branch leaders’ expenses
363
Outings
252
MU Enterprises purchases
1,403
Other
803
4,375
**Surplus for the year**
312
**NET SURPLUS/(DEFICIT) FOR THE**
**YEAR**
(4,249)|**2019**
£
£
19,603
10,105
29,708
22,100
9,838
1,839
252
34,029
(4,321)
6,034
2,502
9
2,366
1,099
1,153
13,163
255
2,183
178
729
391
2,407
1,407
1,298
8,848
4,316
(6)|**2019**
£
£
19,603
10,105
29,708
22,100
9,838
1,839
252
34,029
(4,321)
6,034
2,502
9
2,366
1,099
1,153
13,163
255
2,183
178
729
391
2,407
1,407
1,298
8,848
4,316
(6)|
|---|---|---|---|---|
||||29,708||
||||22,100
9,838
1,839
252||
||||34,029||
||||6,034
2,502
9
2,366
1,099
1,153||
||4,687||13,163||
||60
1,423
27
45
363
252
1,403
803||255
2,183
178
729
391
2,407
1,407
1,298||
||4,375||8,848||
||||||
|||(4,249)||(6)|
- 9 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **7. SUMMARY OF DEANERY ANNUAL RETURNS**
|£
**TRANSACTIONS ON BEHALF OF THE**
**DIOCESE**
**Receipts**
Subscriptions (R)
23,432
Fundraising
83
23,514
**Payments**
Report forms (partly R)
23,448
Overseas Fund etc
150
Fundraising costs
-
Other
-
23,598
**Surplus/(deficit) for the year**
**NON-DIOCESAN TRANSACTIONS**
**Receipts**
Fundraising
-
Donations
-
MU Enterprises sales
-
Outings
-
Other
-
-
**Payments**
Fundraising costs
-
Hall hire
10
Refreshments
-
Speakers' expenses
-
Postage and stationery
-
MU Enterprises purchases
-
Outings
-
Other
1
11
**Surplus/(deficit) for the year**
**NET SURPLUS/(DEFICIT) FOR THE YEAR**|**2020**
£
(84)
(11)|
£
20,094
1,480|**2019**
£
(871)
405|
|---|---|---|---|
|||21,574||
|||20,094
2,352
-
-||
|||22,446||
|||119
286
-
-
94||
|||498||
|||9
50
-
-
10
-
-
24||
|||93||
|||||
||(95)||(466)|
- 10 -
**MOTHERS’ UNION - DIOCESE OF GLOUCESTER**
## **NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020**
## **8. RESTRICTED FUNDS**
|**General Fund**
**Diocesan Fund**
- office stationery and printing
- closed branches
- Action and Outreach - Parenting
- Count your Blessings
Families First
Worldwide Programme
Mary Sumner House
**Other Funds**
Indoor Members
Away From It All Scheme
Branches - other restricted elements
Deaneries - restricted elements|Balance
brought
forward
01/01/20
Receipts
Payments
Balance
carried
forward
31/12/20
£
£
£
£
1,656
186
(37)
1,805
644
-
-
644
1,513
1,513
3,283
-
(3,283)
-
46
-
-
46
-
3,420
(3,420)
-
-
13,703
(13,703)
-|
|---|---|
||7,142
17,309
(20,443)
4,008
26
584
(161)
449
14,510
6,037
(2,022)
18,525|
||21,679
23,930
(22,626)
22,982
21,787
20,523
(20,001)
22,309
23,432
(23,448)
(16)|
||43,465
67,885
(66,075)
45,275|
## **`9.` Expenses**
Trustees are eligible to receive travel expenses. The total sum reimbursed in 2020 was £30.60.
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