MOTHERS’ UNION – GLOUCESTER DIOCESE Registered charity number 249912
’ TRUSTEES ANNUAL REPORT –YEAR ENDED 31[ST] DECEMBER 2023
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 2023 the Board of Trustees, elected by Diocesan Council in October 2021, was as follows:
Mrs Doreen McLellan - Diocesan President Mrs Olga Gibbons - Diocesan Vice-President Mrs Kate Thompson - Diocesan Vice-President – Died in office in 2023 Canon (Mrs) Margaret Edwards - Responsible for Governance and Finance Mrs Pauline Farman - Responsible for Social Policy Mrs Ruth Creighton - Responsible for MUenterprises Mrs Rebecca Phillips - Responsible for Development Mrs Brenda Davitt Mrs Kay Hensley - Responsible for Faith Mrs Daphne Ellis
Mrs K. Cottey – Hon Treasurer, co-opted without power to vote.
Revd Liz Palin was appointed as Diocesan Chaplain in 2022
The Trustees are elected by Diocesan Council on a Triennial basis. The period of office for these Trustees ends on 31st December 2024.
1
Financial Advisers
The charity’s main bankers 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 2023 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 2023 in the Diocese of Gloucester
Like all Charities, Mothers’ Union has continued to suffer in many ways due to the Covid-19 pandemic. Trustee meetings have returned to normal but restrictions have affected many branches meaning we have lost members. However, new members have been welcomed in over the past year.
Communities of Interest:
A) Faith
As a Christian organisation, prayer is fundamental to everything done in and through Mothers’ Union.
A 3 day Retreat was arranged for November and 7 people attended. 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 trustees and attended by a small number of members.
Throughout the year, prayers are said at the start of each Diocesan, Deanery and local Branch meeting and Midday prayers continue to be held in the cathedral on 10 occasions in the year (not August or December), when each Deanery hosts and leads the service in rotation.
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 respite (either as holiday or a day out) 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, often working with local charities.
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. We continued to keep members informed wherever and whenever possible about the work of Mothers’ Union, both nationally and internationally.
5) We provide bags and basic toiletries, coffee cards and telephone sim cards for prisoners released from the local women’s prison.
4
C). Governance and Finance
-
This committee met 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. Safeguarding, GDPR and Risk Assessment, including a Risk Register and compliance under Charity regulations, were all kept under review during the year.
-
Mothers’ Union Enterprises (MUe) has been operating well during 2023, as the volunteer responsible for this has engaged with members and supplied cards and goods, either at meetings and events or by personal delivery or post.
D). Communications
Communications with our members is very important to us 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. We also use social media, using the Facebook platform, to remind members of the daily Wave of Prayer.
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 2023.
Trustee ……………………………………………
Trustee …………………………………………….
5
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTS FOR THE
YEAR ENDED 31st DECEMBER 2023
Registered Charity No: 249912
01531 631380 www.thepracticeledbury.co.uk
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2023
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 11 Notes on the accounts
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2023
TRUSTEES' APPROVAL
The accounts set out on pages 3 to 11 were reviewed and approved by the Trustees at their meeting on 13[th] March 2024 and signed on their behalf by:
Doreen McLellan
Diocesan President
…………………………
Margaret Edwards
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 2023, which are set out on pages 3 to 11.
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:
-
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
-
to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Andrew Tannatt Nash FCMA CGMA MBA
The Practice
2 New Street Ledbury Herefordshire HR8 2DX
28[th] February 2024
- 2 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
BALANCE SHEET – 31st DECEMBER 2023
| 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 2022 4,362 Surplus for the year 22 Indoor Members At 31 December 2022 524 Surplus for the year 199 Away From It All At 31 December 2022 16,272 Surplus for the year (756) 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 2022 4,362 Surplus for the year 22 Indoor Members At 31 December 2022 524 Surplus for the year 199 Away From It All At 31 December 2022 16,272 Surplus for the year (756) carried forward |
2023 £ 34,272 28,182 21,548 740 - 1,104 12 |
£ 4,311 51 |
2022 £ 31,710 27,307 21,739 1,036 - 957 0 |
|---|---|---|---|---|
| 85,858 | 82,749 | |||
| 42,611 43,247 |
42,393 40,356 |
|||
| 85,858 | 82,749 | |||
4,384 723 15,516 |
4,362 524 16,272 |
|||
| 524 199 |
450 74 |
|||
| 16,272 (756) |
15,920 352 |
|||
| 20,623 | 21,158 |
- 3 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| 2023 | 2022 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| brought forward | 20,623 | 21,158 | ||
| - | - | |||
| Branches - restricted | ||||
| At 31st December 2022 | 21,235 | 21,409 | ||
| Deficit for the year | 753 | (174) | ||
| Cinderford w Littledean Banner Fund | - | - | - | |
| 5 | 21,988 | 21,235 | ||
| TOTAL RESTRICTED FUNDS8 | 42,611 | 42,393 | ||
| ACCUMULATED FUNDS - UNRESTRICTED | ||||
| General - unrestricted | ||||
| At 31st December 2022 | 37,630 | 30,499 | ||
| Surplus for the year | 3,971 | 7,131 | ||
| 41,601 | 37,630 | |||
| Branches - unrestricted | ||||
| At 31st December 2022 | 1770 | (560) | ||
| Surplus for the year | (1,240) | 2,330 | ||
| 530 | 1,770 | |||
| Deaneries - unrestricted | ||||
| At 31st December 2022 | 956 | 662 | ||
| Surplus for the year | 160 | 294 | ||
| 1,116 | 956 | |||
| TOTAL UNRESTRICTED FUNDS | 43,247 | 40,356 | ||
| TOTAL ACCUMULATED FUNDS | 85,858 | 82,749 |
- 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 15,441 11,651 Families First (R) - - Trading (Note 2) 2 10,081 8,830 Speakers' travelling fund - 66 Worldwide Programme (R) 3 5,123 5,123 Mary Sumner House (R) 4 15,455 15,455 Roundabout 1,314 2,296 Deficit on general funds 47,414 43,420 OTHER FUNDS Indoor Members (R) 245 46 Away From It All Scheme (R) 1,739 2,495 Money Advice Service (R) - Count Your Blessings - - Benefice of Cinderford with Littledean(Banner) - - Branches (non- Deanery/Diocesan) 6 12,165 7,709 Deaneries (non-Diocesan) 7 0 188 TOTAL TRANSACTIONS WITH THIRD PARTIES 61,563 53,858 TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE by Branches (on behalf of Deanery/Diocese) (partly R) 6 25,463 30,406 by Deaneries (on behalf of Diocese) (partly R) 7 13,892 13,544 TOTAL SURPLUS / (DEFICIT) FOR THE YEAR |
Receipts Payments £ £ 15,441 11,651 - - 10,081 8,830 - 66 5,123 5,123 15,455 15,455 1,314 2,296 |
Surplus/ Surplus/ (deficit) (deficit) 2023 2022 £ £ 3,790 8,877 - - 1,252 (1,746) (66) (9) - - - - (982) 60 3,994 7,181 199 74 (756) 352 - - - - - - 4,456 5,294 (188) 79 7,704 12,981 (4,943) (3,138) 348 215 3,109 10,058 |
|---|---|---|
| 47,414 43,420 245 46 1,739 2,495 - - - - - 12,165 7,709 0 188 |
||
| 61,563 53,858 |
- 6 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2023 R = Restricted Funds (see Note 8 on page 11)
NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2023
DIOCESAN FUND
| Meetings Annual Service Trustees' expenses Accountant's Fees Office postage Printing Rent, Telephone & Electricity Insurance Donations Miscellaneous Diocesan Subscriptions Repayment of Tax Secretaries’ payments Treasurers Expenses Diocesan President's expenses Interest CAF Bank Interest CBF Office equipment Retreats Training Annual Outing MU Raffle 2023 Discretionary Funds & Trustee Donations |
Receipts Payments Surplus / (deficit) Surplus / (deficit) 2023 2022 £ £ £ £ 116 - 116 120 333 333 - - - - - (229) - 1,830 (1,830) (1,821) 14 120 (105) (167) 87 65 22 51 - 4,232 (4,232) (3,935) - 450 (450) - 2,605 - 2,605 3,859 - - - - 6,058 - 6,058 8,036 2,127 - 2,127 2,112 - - - - - 160 (160) (129) - 109 (109) (139) 78 - 78 32 875 - 875 355 - 946 (946) (176) 1,550 1,610 (60) (260) - - - - - - - 1,170 1,597 1,597 - - - 200 (200) - 15,441 11,651 3,789 8,879 |
|---|---|
- 7 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2023
2. TRADING
In September 2023 Mothers' Union Enterprises Limited (MUE) refunded £1,037 (September 2022: £613) in respect of a share of profits from the sale of literature in 2021; this is included in these accounts. It is anticipated that in the summer of 2024 a refund will be received in respect of profits from the sale of literature in 2023. The amount has yet to be determined by MUE and this refund will be included in the 2024 accounts.
3. WORLDWIDE PROGRAMME
| General Overseas Fund - repayment of tax Emergency relief fund - repayment of tax |
2023 2022 £ £ 4,495 2,284 27 106 600 552 - - |
|---|---|
| £5,123 £2,942 |
MARY SUMNER HOUSE
| 4. MARY SUMNER HOUSE |
|
|---|---|
| General fund Subscriptions |
2023 2022 £ £ 508 349 14,947 13,498 |
| £15,455 £13,847 |
5. RESTRICTED BRANCH FUNDS
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2023, but not remitted to the Diocese until the spring of 2024. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
| Subscriptions Roundabout subscriptions Overseas boxes |
2023 2022 £ £ 18,348 18,502 1,112 1,192 2,528 1,541 |
|---|---|
| £21,988 £21,235 |
- 8 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
6. SUMMARY OF BRANCH ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
£ Subscriptions (R) 20,122 Fundraising 5,341 25,463 Payments Report forms, Families First (partly R) 22,195 Overseas Fund etc 7,719 Fundraising costs 289 Other (including levy) 203 30,406 Deficit for the year NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 6,176 Donations 3,054 Interest 24 Outings 1,271 MU Enterprises sales 1,406 Other 234 12,165 Payments Fundraising costs 698 Hall hire 1,883 Refreshments 170 Speakers' expenses 421 Postage, stationery, branch leaders’ expenses 506 Outings 1,524 MU Enterprises purchases 1,837 Other 669 7,709 Surplus for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
£ 20,122 5,341 |
2023 £ (4,943) 4,456 |
£ 20,553 3,497 |
2022 £ (3,138) 5,294 |
|---|---|---|---|---|
| 25,463 | 24,050 | |||
| 22,195 7,719 289 203 |
21,034 5,241 703 210 |
|||
| 30,406 | 27,188 | |||
| 6,708 3,235 5 1,095 1,640 976 |
||||
| 12,165 | 13,658 | |||
| 698 1,883 170 421 506 1,524 1,837 669 |
691 1,525 135 596 429 1,406 1,795 1,788 |
|||
| 7,709 | 8,364 | |||
| (487) | 2,156 |
- 9 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
7. SUMMARY OF DEANERY ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
| £ TRANSACTIONS ON BEHALF OF THE DIOCESE Receipts Subscriptions (R) 13,179 Fundraising 713 13,892 Payments Report forms (partly R) 13,179 Overseas Fund etc 140 Fundraising costs - Other 225 13,544 Surplus/(deficit) for the year NON-DIOCESAN TRANSACTIONS Receipts -Payments Fundraising costs 164 Hall hire 24 Speakers' expenses - Other - 188 Surplus/(deficit) for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
2023 £ 348 188 |
£ 15,292 932 |
2022 £ 215 79 |
|---|---|---|---|
| 16,224 | |||
| 15,292 717 - - |
|||
| 16,009 | |||
| 154 | |||
| 35 40 - - |
|||
| 75 | |||
| 160 | 294 |
- 10 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
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 01/01/23 Receipts Payments Balance carried forward 31/12/23 £ £ £ £ 2,009 87 (65) 2,031 1,017 - - 1,017 1,513 - - 1,513 - - - 46 - - 46 - 5,123 (5,123) - - 15,455 (15,455) - |
|---|---|
| 4,585 20,665 (20,643) 4,607 524 245 (46) 723 16,271 1,739 (2,495) 15,515 |
|
| 21,380 22,649 (23,184) 20,845 21,235 20,122 (19,369) 21,988 (222) 13,179 (13,179) (222) |
|
| 42,393 55,950 (55,732) 42,611 |
9. Expenses
Trustees are eligible to receive conference expenses and travel expenses. The total sum reimbursed in 2023 was £84 for conference fees and £90.30 mileage.
- 11 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTS FOR THE
YEAR ENDED 31st DECEMBER 2023
Registered Charity No: 249912
01531 631380 www.thepracticeledbury.co.uk
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2023
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 11 Notes on the accounts
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2023
TRUSTEES' APPROVAL
The accounts set out on pages 3 to 11 were reviewed and approved by the Trustees at their meeting on 13[th] March 2024 and signed on their behalf by:
Doreen McLellan
Diocesan President
…………………………
Margaret Edwards
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 2023, which are set out on pages 3 to 11.
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:
-
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
-
to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Andrew Tannatt Nash FCMA CGMA MBA
The Practice
2 New Street Ledbury Herefordshire HR8 2DX
28[th] February 2024
- 2 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
BALANCE SHEET – 31st DECEMBER 2023
| 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 2022 4,362 Surplus for the year 22 Indoor Members At 31 December 2022 524 Surplus for the year 199 Away From It All At 31 December 2022 16,272 Surplus for the year (756) 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 2022 4,362 Surplus for the year 22 Indoor Members At 31 December 2022 524 Surplus for the year 199 Away From It All At 31 December 2022 16,272 Surplus for the year (756) carried forward |
2023 £ 34,272 28,182 21,548 740 - 1,104 12 |
£ 4,311 51 |
2022 £ 31,710 27,307 21,739 1,036 - 957 0 |
|---|---|---|---|---|
| 85,858 | 82,749 | |||
| 42,611 43,247 |
42,393 40,356 |
|||
| 85,858 | 82,749 | |||
4,384 723 15,516 |
4,362 524 16,272 |
|||
| 524 199 |
450 74 |
|||
| 16,272 (756) |
15,920 352 |
|||
| 20,623 | 21,158 |
- 3 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| 2023 | 2022 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| brought forward | 20,623 | 21,158 | ||
| - | - | |||
| Branches - restricted | ||||
| At 31st December 2022 | 21,235 | 21,409 | ||
| Deficit for the year | 753 | (174) | ||
| Cinderford w Littledean Banner Fund | - | - | - | |
| 5 | 21,988 | 21,235 | ||
| TOTAL RESTRICTED FUNDS8 | 42,611 | 42,393 | ||
| ACCUMULATED FUNDS - UNRESTRICTED | ||||
| General - unrestricted | ||||
| At 31st December 2022 | 37,630 | 30,499 | ||
| Surplus for the year | 3,971 | 7,131 | ||
| 41,601 | 37,630 | |||
| Branches - unrestricted | ||||
| At 31st December 2022 | 1770 | (560) | ||
| Surplus for the year | (1,240) | 2,330 | ||
| 530 | 1,770 | |||
| Deaneries - unrestricted | ||||
| At 31st December 2022 | 956 | 662 | ||
| Surplus for the year | 160 | 294 | ||
| 1,116 | 956 | |||
| TOTAL UNRESTRICTED FUNDS | 43,247 | 40,356 | ||
| TOTAL ACCUMULATED FUNDS | 85,858 | 82,749 |
- 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 15,441 11,651 Families First (R) - - Trading (Note 2) 2 10,081 8,830 Speakers' travelling fund - 66 Worldwide Programme (R) 3 5,123 5,123 Mary Sumner House (R) 4 15,455 15,455 Roundabout 1,314 2,296 Deficit on general funds 47,414 43,420 OTHER FUNDS Indoor Members (R) 245 46 Away From It All Scheme (R) 1,739 2,495 Money Advice Service (R) - Count Your Blessings - - Benefice of Cinderford with Littledean(Banner) - - Branches (non- Deanery/Diocesan) 6 12,165 7,709 Deaneries (non-Diocesan) 7 0 188 TOTAL TRANSACTIONS WITH THIRD PARTIES 61,563 53,858 TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE by Branches (on behalf of Deanery/Diocese) (partly R) 6 25,463 30,406 by Deaneries (on behalf of Diocese) (partly R) 7 13,892 13,544 TOTAL SURPLUS / (DEFICIT) FOR THE YEAR |
Receipts Payments £ £ 15,441 11,651 - - 10,081 8,830 - 66 5,123 5,123 15,455 15,455 1,314 2,296 |
Surplus/ Surplus/ (deficit) (deficit) 2023 2022 £ £ 3,790 8,877 - - 1,252 (1,746) (66) (9) - - - - (982) 60 3,994 7,181 199 74 (756) 352 - - - - - - 4,456 5,294 (188) 79 7,704 12,981 (4,943) (3,138) 348 215 3,109 10,058 |
|---|---|---|
| 47,414 43,420 245 46 1,739 2,495 - - - - - 12,165 7,709 0 188 |
||
| 61,563 53,858 |
- 6 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2023 R = Restricted Funds (see Note 8 on page 11)
NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2023
DIOCESAN FUND
| Meetings Annual Service Trustees' expenses Accountant's Fees Office postage Printing Rent, Telephone & Electricity Insurance Donations Miscellaneous Diocesan Subscriptions Repayment of Tax Secretaries’ payments Treasurers Expenses Diocesan President's expenses Interest CAF Bank Interest CBF Office equipment Retreats Training Annual Outing MU Raffle 2023 Discretionary Funds & Trustee Donations |
Receipts Payments Surplus / (deficit) Surplus / (deficit) 2023 2022 £ £ £ £ 116 - 116 120 333 333 - - - - - (229) - 1,830 (1,830) (1,821) 14 120 (105) (167) 87 65 22 51 - 4,232 (4,232) (3,935) - 450 (450) - 2,605 - 2,605 3,859 - - - - 6,058 - 6,058 8,036 2,127 - 2,127 2,112 - - - - - 160 (160) (129) - 109 (109) (139) 78 - 78 32 875 - 875 355 - 946 (946) (176) 1,550 1,610 (60) (260) - - - - - - - 1,170 1,597 1,597 - - - 200 (200) - 15,441 11,651 3,789 8,879 |
|---|---|
- 7 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2023
2. TRADING
In September 2023 Mothers' Union Enterprises Limited (MUE) refunded £1,037 (September 2022: £613) in respect of a share of profits from the sale of literature in 2021; this is included in these accounts. It is anticipated that in the summer of 2024 a refund will be received in respect of profits from the sale of literature in 2023. The amount has yet to be determined by MUE and this refund will be included in the 2024 accounts.
3. WORLDWIDE PROGRAMME
| General Overseas Fund - repayment of tax Emergency relief fund - repayment of tax |
2023 2022 £ £ 4,495 2,284 27 106 600 552 - - |
|---|---|
| £5,123 £2,942 |
MARY SUMNER HOUSE
| 4. MARY SUMNER HOUSE |
|
|---|---|
| General fund Subscriptions |
2023 2022 £ £ 508 349 14,947 13,498 |
| £15,455 £13,847 |
5. RESTRICTED BRANCH FUNDS
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2023, but not remitted to the Diocese until the spring of 2024. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
| Subscriptions Roundabout subscriptions Overseas boxes |
2023 2022 £ £ 18,348 18,502 1,112 1,192 2,528 1,541 |
|---|---|
| £21,988 £21,235 |
- 8 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
6. SUMMARY OF BRANCH ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
£ Subscriptions (R) 20,122 Fundraising 5,341 25,463 Payments Report forms, Families First (partly R) 22,195 Overseas Fund etc 7,719 Fundraising costs 289 Other (including levy) 203 30,406 Deficit for the year NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 6,176 Donations 3,054 Interest 24 Outings 1,271 MU Enterprises sales 1,406 Other 234 12,165 Payments Fundraising costs 698 Hall hire 1,883 Refreshments 170 Speakers' expenses 421 Postage, stationery, branch leaders’ expenses 506 Outings 1,524 MU Enterprises purchases 1,837 Other 669 7,709 Surplus for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
£ 20,122 5,341 |
2023 £ (4,943) 4,456 |
£ 20,553 3,497 |
2022 £ (3,138) 5,294 |
|---|---|---|---|---|
| 25,463 | 24,050 | |||
| 22,195 7,719 289 203 |
21,034 5,241 703 210 |
|||
| 30,406 | 27,188 | |||
| 6,708 3,235 5 1,095 1,640 976 |
||||
| 12,165 | 13,658 | |||
| 698 1,883 170 421 506 1,524 1,837 669 |
691 1,525 135 596 429 1,406 1,795 1,788 |
|||
| 7,709 | 8,364 | |||
| (487) | 2,156 |
- 9 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
7. SUMMARY OF DEANERY ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
| £ TRANSACTIONS ON BEHALF OF THE DIOCESE Receipts Subscriptions (R) 13,179 Fundraising 713 13,892 Payments Report forms (partly R) 13,179 Overseas Fund etc 140 Fundraising costs - Other 225 13,544 Surplus/(deficit) for the year NON-DIOCESAN TRANSACTIONS Receipts -Payments Fundraising costs 164 Hall hire 24 Speakers' expenses - Other - 188 Surplus/(deficit) for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
2023 £ 348 188 |
£ 15,292 932 |
2022 £ 215 79 |
|---|---|---|---|
| 16,224 | |||
| 15,292 717 - - |
|||
| 16,009 | |||
| 154 | |||
| 35 40 - - |
|||
| 75 | |||
| 160 | 294 |
- 10 -
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2023
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 01/01/23 Receipts Payments Balance carried forward 31/12/23 £ £ £ £ 2,009 87 (65) 2,031 1,017 - - 1,017 1,513 - - 1,513 - - - 46 - - 46 - 5,123 (5,123) - - 15,455 (15,455) - |
|---|---|
| 4,585 20,665 (20,643) 4,607 524 245 (46) 723 16,271 1,739 (2,495) 15,515 |
|
| 21,380 22,649 (23,184) 20,845 21,235 20,122 (19,369) 21,988 (222) 13,179 (13,179) (222) |
|
| 42,393 55,950 (55,732) 42,611 |
9. Expenses
Trustees are eligible to receive conference expenses and travel expenses. The total sum reimbursed in 2023 was £84 for conference fees and £90.30 mileage.
- 11 -