2024-12-31-accounts - The Mothers' Union Newcastle Diocese

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CHARITY REGISTRATION NUMBER 249971

MOTHERS' UNION NEWCASTLE DIOCESE

FINANCIAL STATEMENTS

31st December, 2024

MOTHERS' UNION NEWCASTLE DIOCESE

FINANCIAL STATEMENTS

Year ended 31st December, 2024

	Page
Trustees' Annual Report	1
Independent Examiner's Report to the Trustees	7
Statement of Financial Activities	8
Statement of Accumulated Reserves	9
Notes to the Financial Statements	10

Mothers' Union Newcastle Diocese Statement of Financial Activities

Year Ended 31st December 2024

Expenditure Income £ £ 12,980 9,381 14,784 71 14,855 22,361 937 393 100 40 1,504 5,000 4,000 500 1,500 4,103 260 2,837 7,937 369 6,512 224 531 12,871 23,875 244 94 71 2,046 1,721 2,384 1,792 468 2,916 801 2,488 922 28 7,623 - 37,733 48,028 10,295 456 21,608 32,359 Page 8 2023	Expenditure Income £ £ 9,273.00 10,388.00 15,246.00 189.30 2024	Expenditure Income £ £ 9,273.00 10,388.00 15,246.00 189.30 2024
14,855	15,435.30	19,661.00
1,504 2,837 7,937 369 224	469.16 320.00 120.00 1,000.00 4,811.69 5,041.00 205.54 369.14 71.60	1,187.58 397.00 497.00 250.00 5,000.00 5,000.00 2,801.75 49,026.67 2,536.68 60.00
12,871	12,408.13	66,756.68
244 94 2,046	3,516.00	476.00 3,428.00
2,384	3,516.00	3,904.00
468 2,916 801 2,488 922 28	80.00 3,006.90 449.50 70.00 1,626.53 957.63
7,623	6,190.56	-

37,733	37,549.99	90,321.68
Page 8		52,771.69 1,462.77 32,358.91
		86,593.37

Mothers' Union Newcastle Diocese Balance Sheet As at 31st December 2024

Fixed Assets Current Assets Barclays Community Account Barclays Deposit account Paypal Giving Account CCLA Investment Management Account Net Current Assets Less Creditors: amounts falling due within one year Net Current Assets Charity Funds Opening Accumulated Funds Surplus / (Deficit) Total Charity Funds	£ £ - 18,012 0 - 14,532 32,544 185 32,359 21,608 10,751 32,359 2023	£ £ - 1,065.97 70,409.07 0.01 - 15,303 86,778.37 185.00 86,593.37 32,358.91 54,234.46 86,593.37 - 2024	£ £ - 1,065.97 70,409.07 0.01 - 15,303 86,778.37 185.00 86,593.37 32,358.91 54,234.46 86,593.37 - 2024
		-
			86,778.37 185.00
			86,593.37
			32,358.91 54,234.46
			86,593.37

These financial statements were approved by the board of trustees and authorised for issue on [Enter Date Here] and are signed on behalf of the board by:-

Mrs Margy Tasker-Brown President

Date 4th April 2025

Mrs Anne Cairns Vice President Date 4th April 2025 Mrs Anne Blight Vice President

Date 4th April 2025

Page 9

Mothers' Union Newcastle Diocese Trustees' Annual Report Year Ended 31st December 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31st December, 2024

Reference and administrative details:

Registered Charity Name Mother's Union Newcastle Diocese Charity Registration Number 249971 Principal Office Church House St. John's Terrace Percy Main North Shields Tyne and Wear NE29 6HS

Page 1

Mothers' Union Newcastle Diocese

Trustees' Annual Report (continued) Year Ended 31st December 2024

The Trustees

Mrs Margy Tasker-Brown Diocesan President Mrs Anne Cairns Vice President - Lindisfarne Archdeaconry Mrs Anne Blight Vice President - Northumberland Archdeaconry - Retired 31st December, 2024 Mrs Jackie Moore Faith & Policy Co-ordinator - Retired 31st December, 2024 Mr Julian Brown Finance and Central Services Unit Co-ordinator Revd Diana MacNaughton Action and Outreach Unit Co-ordinator - Retired 31st December, 2024 Mrs Linda Benneworth Marketing & PR Unit Co-ordinator Mrs Sheila Walker Safeguarding Officer

Deanery Leaders

Mrs Helen Cooper Northern Deanery Mrs Josephine Kulke - Dec'd Bedlington Mrs Sheila Walker Corbridge and Hexham Mrs Joan Howard Morpeth - Retired 31st December, 2024 Ms Karoline Wellborne Newcastle Central and East Mrs Anne Blight Newcastle West - As from 1st January, 2025 Vacant Tynemouth Mrs Sylvia Hickey Diocesan members Co-ordinator

No Trustees for the charity hold title to property belonging to the charity (e.g. custodian trustee or nominee) on the date the report was approved, or who served as a trustee for the charity in holding the title to the property belonging to the charity in the reporting period.

Page 2

Mothers' Union Newcastle Diocese

Trustees' Annual Report (continued) Year Ended 31st December 2024

Structure, governance and management

Legal Status

The Mothers' Union Newcastle Diocese is a registered charity with the charity number 249971.

Governing Document

The Governing document of The Mothers' Union Newcastle Diocese is the Royal Charter of 15th June, 1926, as amended by Supplemental Charter dated 6th September, 1974.

Management

The Charity is run by the Trustees who appoint the Officials on a regular basis.

Methods for recruitment and appointment of new Trustees

The Trustees are members of the Diocese and all positions are filled. The Trustees are selected tri-annually by the members of the Societies Council in the third year of the triennium

Responsibilities of the Trustees

The Charities Act requires the Trustees to prepare Financial Statements for each Financial year, which give a true and fair view of the state of affairs of the Charity at the end of the year and of the surplus of deficiency for the year then ended.

In preparing those Financial Statements, the Trustees are required to select suitable accounting policies, as described in the notes to the accounts, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The members of the committee must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Acts. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Mothers' Union Newcastle Diocese Trustees' Annual Report (continued) Year Ended 31st December 2024

Financial Controls

The Charity has a treasurer who prepares the financial statements. Expenditure has to be authorised and cheques require two signatories, all expenditure has to be supported with an invoice or receipt. Bank accounts are reconciled monthly.

The Charity is managed by the Board of Trustees which has 4 scheduled meetings plus 2 Council meetings each year. Additional meetings are held at the request of the President if urgent discussions need to be taken,

Investment Powers and Restrictions

The Charity is reponsible for its own investments and there are no restrictions on how or where it invests.

Policy on Reserves

The Executive Committee and officials constantly review Reserves Policy. At the moment it is considered entirely appropriate that all reserves are classified as unrestricted reserves.

Objectives and Activities

Objectives

a) To uphold Christ's teaching on the nature of marriage and to promote its wider understanding.

b) To encourage parents to bring up their children in the faith and life of the church

c) To maintain a worldwide fellowship of Christians united in prayer, worship and service.

d) To promote conditions in society favourable to stable family life and the protection of children.

e) To help those whose family life has met with adversity.

Activities

The Charity continues to fulfil its objectives including supplorting those whose lives have met with adversity in Newcastle Diocese and across the world.

Page 4

Mothers' Union Newcastle Diocese Trustees' Annual Report (continued)

Year Ended 31st December 2024

President's Report

Highlights

Our Organisation:

Our membership is around 650 and falling so this must be addressed . Several Branches have closed this year, Norham, Belford, Stannington, Killingworth, Delaval, Cambois and recently Alnmouth. Those members of these branches who wished to remain with Mothers Union have been invited to join the Diocesan group and many have taken this opportunity to remain within the movement.

We have 13 Trustees.

Our subsciptions for 2025: £34 for a single member. £58 for joint membership of which £24.50 goes to MSH, leaving £9.50 to run the Diocese. Close to 50% of our membership now pay by Direct Debit

Action and Outreach:

Expenditure highlights in the past year

re highlights in the past year		£
Hospital Bags		540
AFIA	15	Holidays	110 Beneficiaries
Prison rucksacks		9
Fishermen		22
Refuge Beneficiaries		780
Foodbank		100
Carehame visits		150
Peoples' Kitchen		170
Gifts of Love		185	GAP girls, schools
Asylum seekers		29
Knitted Items		300

Faith and Policy:

Retreat, Eucharist, 14 Services in the Cathedral, Rise up, 4 Bronze awards, March, White Ribbon, Prayer Chain.

Marketing and Communications:

Website up to date, Regular updates of activities on Facebook. Keeping diary of activities on MU live. All these are ongoing.

Special Projects:

Something Wonderful - in Benwell Footsteps in Faith - Morpeth

Partners this Year:

Refugee and Asylum Seekers Social Prescribing, Changing Lives, Walking With, GAP, R21, NDAS, NEPAC, People's Kitchen, IFS children's Services.

New this Year:

Beginning a total restructure. This will take time. We need to restructure so as to allow energy and time for promoting and growing new membership, instead of using up resources keeping up old units. Safeguarding roll out.

Paying in day:

The decision to hold Pay In day in the Cathedral has proved to be a success, and will continue, but I would encourage your fellow members to make use of and continue to use the Direct Debit route for paying their Tributes.

A huge thank you to our Team especially to those who have gone way beyond their brief to help keep us running. With this kind of support and expertise I personally have no fears for our future.

Margy Tasker-Brown President 4th April 2025

Page 5

Mothers' Union Newcastle Diocese Trustees' Annual Report (continued) Year Ended 31st December 2024

Membership Review

As of the time of writing, we have lost 8 branches since the end of 2022. Further, it has been resolved that with the loss of Stannington, we should merge the Morpeth Deanery with the Northern Deanery, with Morpeth, Ashington (Holy Sepulchre) and Seaton Hurst being the branches effected. We now have 32 active active branches, as of the start of 2025, plus an enlarged Diocesan grouping.

Record keeping of late has been hampered by the transfer of our data into a new CRM, (Customer Relations Management) system which came on stream in late February.

Currently we hold 693 names, of which 27 are men, and 34 are ordained. 30 are identified as Indoor members.

Of those paying tributes, 324 pay using Direct Debits, of 18 individuals are defined as couples who are classed Joint members who pay a slightly reduced Fee.

Please note that, my work is substantially hampered by branches not keeping me updated with information of new members, resignations, member movements and deaths, and tardiness in replying to enquiries. I will point out again that I am not a mind reader, and this causes substantial work over the Christmas period and into the new year, when I would rather be doing something else.

Financial Review

During 2024 the Charity reported a surplus of £52,772 before the addition of Investment Income of £1,463, but boosted due to the wonderful legacy of £46,065, we received from the Estate of a deceased member. This follows a surplus of £10,295 in 2023. Whilst our funds are more than adequate to support the current level of planned activities, it is imperative that we continue to address some areas as soon as possible. We are actively looking for suitable persons to take over being Treasurer and to administer Gift Aid , whilst within recruitment, with our ageing membership, it is up to every one of us to seek and find new members. A suggestion made would be to aim to reduce the average age of each branch to reduce by a year, each year, going forward.

Please note that in the years to December 2023 & 2024, there have been no Gift Aid claims made. Lesley had to give up the position over a year ago due to health reasons. Our attempts so far have proved fruitless. We are therefore still looking for a suitable volunteer. The resulting repayment still remains available to us for an extended period of time, we will not lose it, this is merely a delay in getting the funds into our bank account.

All reserves continue to be held on an unrestricted basis with adequate liquidity maintained to meet current expenditure levels.

The Charity relies on contributions from members and their support to ensure that charitable work can continue and that various good causes can be met from resources at the disposal of the charity. During 2024, all the key objectives of the charity continue to be achieved, more details are contained within the performance sections of this report.

Summary of our Financial Situation

At	31st Dec	2023	At	31st Dec 2024
		18,012		1,066
				70,409
		14,532		15,303
		32,544		86,778

Note that our 14th March, 2025 balances are inflated by the Tributes received in cash from branches, and the remittance, from MSH, of tributes paid by individuals therough the Direct Debit system. The gross total will be paid along with branch donations, to Mary Sumner House once all tributes are in our hands.

Public Benefit Statement

The Trustees of the Charity confirm they have complied with their duties with regard to the guidance on public benefit published by the Charities' Commission in excercising their powers and duties.

Plans for Future Periods

The Charity, with adequate levels of unrestricted reserves, plans to continue to help the various good causes that it supports and will continue in its efforts to increase membership levels and maintain an increased emphasis on UK based charitable activity.

The Trustees' annual report was approved on [insert date here] and signed on behalf of the board of trustees by:-

Mrs Margy Tasker-Brown President

Mrs Anne Cairns Vice President

Date 4th April 2025

----- Start of picture text -----
Date 4th April 2025
Mrs Anne Blight
Vice President
Date 4th April 2025
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Page 6

Mothers' Union Newcastle Diocese Independent Examiner's report to the Trustees of the Mothers' Union Newcastle Diocese

Year Ended 31st December 2024

I report to the Trustees on my examination of the Financial Statements of the Mothers' Union Newcastle Diocese ('the Charity') for the year ended 31st December, 2024.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation for the preparation of the Financial Statements in accordance with the the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity's Financial Statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1) Accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2) The Financial Statements do not accord with those records, or

3) The Financial Stetements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concern and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed Stuart Crosier 9th October 2025 Stuart Crosier JP 17 Manor Road North Shields Tyne and Wear NE30 4RJ

INDEPENDENT EXAMINER

Page 7

Mothers' Union Newcastle Diocese Notes to the Financial Statements Year Ended 31st December 2024

1 General Information

The Charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Church House, St. John's Terrace, Percy Main, North Shields, Tyne and Wear, NE29 6HS

2 Statement of Compliance

These Financial Statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'. The Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS102)) and the Charities Act 2011.

3 Accounting Policies

(a) Basis of preparation

The Financial Statements have been prepared on the historical cost basis, as modified by the revaluation of certain Financial Assets and Liabilities and Investment Properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

There are no material uncertainties about the Charity's ability to continue.

(c) Disclosure exemptions

The entity satisfies the criteria of being a qualifying small charitable entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under FRS 102:

(a) No cash flow statement has been presented for the charity.

(d) Judgements and key sources of estimation uncertainty

The preparation of the Financial Statements requires management to make judgements, estimates and assumprions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant Judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the Financial Statements are as follows:-

The charity relies on the national support from the Mothers' Union on a regional basis who assist the local charity in complying with Charity Gift Aid claims and rules etc.and with receiving their apportionment from national level, the Trustees have made a judgement that these refund claims will continue to be received on a national level and be passed down to a regional level.

Page 10

Mothers' Union Newcastle Diocese Notes to the Financial Statements (continued) Year Ended 31st December 2024

Accounting policies (continued)

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabiliaties within the next financial year are as follows.

Member levels will not drop significantly which would reduce the level of income needed to cover costs at a local level and thus the contribution needed for the Mothers' Union on a national level.

(e) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the Trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

(f) Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured, The following specific policies are applied to particular categories of income.

i) Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
ii) Legacy income is recognised when receipt is probable and entitlement is established.
iii) Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers,
iv) Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted,

(g) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the Statement of Financial Activities to which it relates:

i) Expenditure on raising funds includes the costs of all fundraising activities, events and non-charitable trading activities, and the sale of donated goods.
ii) Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
iii) Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable services.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Page 11

Mothers' Union Newcastle Diocese Notes to the Financial Statements (continued) Year Ended 31st December 2024

Accounting policies (continued)

(h) Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised costs.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initialy recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment, at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are indvidually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Independent examination fees.

Staff Costs. Fees payable to the independent examiner for Independent examination of the financial statements The total staff costs and employee benefits for the reporting period are analysed as follows:	2023 £ Nil Nil	2024 £ Nil
		Nil

The average head count of employees during the year was Nil. (2021 Nil).

No employee received employee benefits of more than £60,000 during the year. (2020 Nil)

Page 12

Mothers' Union Newcastle Diocese

Notes to the Financial Statements (continued) Year Ended 31st December 2024

Accounting policies (continued)

Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the received by the trustees.

No trustee expenses have been incurred during the year. Any charity related expenses are repaid via submission of receipted claim forms.

Related Parties

The Charity is under the control of the Trustees who have appointed Officials to manage the Charity on a day to day basis. During the year an amount of £Nil (2023 £Nil) was paid to the officials in respect of the services to the charity. An amount of £Nil (2022 £Nil) was paid in respect of retirement gifts to the Trustees.

There was no balance outstanding at the year end and no amount has been written off.

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