## **Penwortham Free Methodist Church** Registered Charity 701133 ## **Legal and Administrative Information for the year ending 31 December 2023** **Section A Reference and administration details** Charity name **Penwortham Free Methodist Church** Working name King’s Church Registered charity number 701133 Trustees: Leadership Team Chair - Mike Giddings (Lay Delegate) Zena Antell (Deputy Lay Delegate.) Penny Carey Matthew Moll Tony Morton-Jones Sarah Wylie Helen Cockeram Ian Simpson. Angela Guan Elder (non-trustee) Rev David Kevin Jones Church Administrator: None. Church Treasurer Matthew Moll Bankers: CAF Bank Limited 25 Kings Hill West Malling Kent ME19 4JQ Solicitors: Napthens 7 Winckley Square Preston PR1 3JD Independent examiner: Michael J Sullivan Financial Accountants 24 Kingsway West Penwortham Preston PR1 0LA 1 ## Section B Structure, Governance & management The controlling charity document (Charity Number 701133) was approved and established as the Scheme for the regulation of the Charity on 21[st] April 1983. This scheme also recognises the role of the ‘Book of Discipline’ of the Free Methodist Church of North America as amended from time to time (latest version dated 2019 is available to read at https://freemethodist.org.uk/resources/) The church is part of the GB Conference of the Free Methodist Church and is under the discipline of the Conference as described in the Book of Discipline. The Church members (partners) elect the Official Church Board who are also the charity’s trustees and as such are elected at the Annual Society (Partners) Meeting and these, together with the Church employees engaged in ministry, form the Leadership Team. One of the elected Board of Trustees serves as the Church’s Lay Delegate and as such represents the Church at the Annual Free Methodist UK Conference alongside the Elder (Minister). ## Section C Trustees Annual Report for the year 2023 **EVENTS:** At the end of February, we partnered with Capernwray College to welcome students on a work experience / student Mission week, a great encouragement to both the church and the students. This **launched our men’s** breakfast, which is running successfully each month. It was also in February we welcomed Ian and Elizabeth Wylie into membership. Over the Spring and Easter period the leadership was **considering** very carefully the spiritual direction of the church participating in a week of prayer in Holy Week, specifically to seek God about a possible Church Worker, to help us in our worship and Youth work & to consider the possibility of a building of our own. No progress on a church building was subsequently made. After re-advertising for a church worker over the summer we had 4 applicants, who were interviewed in November / December and an appointment made for the New Year. Almost straight after Easter we had our first church holiday since covid19, in Keswick, open to members and non-members. June was Penwortham gala Sunday. We saw a good turnout at the Churches together tent on Saturday, and a joyful service on the Sunday with puppeteers performing and Rev Jones speaking. We also had our first Picnic and praise in the park. Hope of a second one was frustrated by the weather, but our music group took part in a Penwortham 24-hour charity performance marathon singing gospel songs. From the summer on we have seen some small but significant growth with new people attending the church. In July and September, we had training events with Michael Harvey, encouraging our small groups and whole congregation to ask for God’s guidance in connecting more meaningfully with people outside the church. The Saturday and Sunday on Church growth were very good, practical and encouraging, but sadly not well attended. September: Picnic at the Guide hut. Dedication service for young I. W. In October we held our first harvest festival since Covid 19 collecting food and donations in aid of the food bank. Throughout the year we have also welcomed some of the senior leaders from our denomination, The National leader; John Townley (and his wife Becky), Andrew Gardner, Esther Scholes, Steve Dunn, Paul Wilson, all brought a word of encouragement. We continue to value the ministry of our own lay preachers 2 Paul Marston, Patrick Mason, and Neil Towers have led and preached. We continue to offer an online service on YouTube for those who cannot attend in person. In December our Community Craft Service was attended by a local MP and their family. **CHURCH GROUPS:** The pastoral committee meet monthly, in person or on Zoom during the year, to keep the needs of members in mind and flag up needs for pastoral care. The King’s Church Job Club met celebrated their 12[th] anniversary. We have run the steps to employment course and the CAP money course. The relations ship with the job centre continues to be strong. The Pre-School group has continued running on Fridays from 9.30 to 11am. The Friday evening Children’s and Youth clubs have been meeting from 6 – 7.15pm, with up to 30 children and 15 youth attending. The Trustees continued meet as a full board up to four times a year, and monthly as the Mission and Vision Team (MVT) and Church Action Team (CAT) following the governance structure agreed in 2018. The Church Nominations Team met to review the nominations made by members for trusteeship, and to identify persons suitable for serving as trustees, in order to fill any vacancies on the board of trustees. Nominees are agreed by the current Board of Trustees and then voted upon at the Annual Members Review Meeting. Meetings for prayer are held in small groups (Triplets) and on a Sunday evening. We also hold a monthly trustees prayer meeting meets. Global links (our overseas support and giving arm) held several Zoom meetings with overseas partners, as well as inviting, preachers we are linked with to participate in Sunday services. 3 or 4 times a year Global links host a partners meeting, focusing on one of our overseas partners. A large proportion of the membership is involved in the mission and ministry of the church, from visiting the sick, to helping run job club our children’s men’s and women’s activities, or visiting asylum seekers, and participating in the Sunday service. ## Section D Review of Community Benefits - Rev Jones serves a trustee / governor at the Priory Academy. Mr Tim Young or Deputy Delegate - serves as a governor on two school boards. - Three of our people regularly help with the food bank, which is supported by the church and our re- - established Harvest Festival in for the food bank - One of our members chairs the churches together meetings. - The CAP job club continued its 8 - 10 week “steps to employment”, offering 4 full courses - during the year, as well as the CAP money course. - The ministry to asylum seekers continues with home visits and help with English and form - filling. • Our music group participated in a 24-hour performance community marathon, in aid of local charities. At Christmas our choir sang Carols at the annual street market in Kingsfold & on Liverpool Road. Members also sang carols in a residential home. - Our young people’s community groups: Youth Club, Children’s Club and pre-School have - grown throughout the year. 3 • A monthly women’s craft event has grown over the year and draws people from the local community. - A men’s breakfast meets monthly at a local restaurant. ## Section E Review of risk managements As the church uses a local High School for its Sunday services, and Town Council buildings for other work, we work closely with the school property manager, and town council to ensure all aspects of safety and general security. There is a fire evacuation plan in place and Fire drills are held at the school’s discretion. We keep our risk assessments current with the school and the Town council, using the proformas they supply. We liaise with the school to ensure safe protocols for public worship. The Trustees are aware of risks and have risk assessments for public worship, and church activities in place. Insurance policies for public liability and the Manse are in place and reviewed from time to time to ensure they are fit for purpose. Changes in the assets are also examined to ensure that the insurances are correctly set. All people working with children and vulnerable adults have DBS clearance (renewed every three years) and this is complemented by our safeguarding policy, we also provide training for our volunteer workers in safeguarding. Budgetary control is actively pursued by preparing an annual budget and by studying the monthly financial statements prepared by the treasurer. When necessary, spending controls are introduced in addition to regular controls to keep spending within the actual income. 4 Section F Review of Financial Performance ## **King’s Church Annual Financial Report for 2023** The Financial Report is usually presented at the Annual General Meeting but as this has been moved to November 2024 the Church Board Trustees requested a summary presented to the congregation to coincide with the Accounts being posted to the Charities Commission. The Financial Report has been written by Matthew Moll on behalf of the Church Administration Team and the Board of Trustees. Further detailed copy of the audited accounts for year ending 31 December 2023 can be requested from Matthew Moll the Church Treasurer. ## **2023 Statement of Financial Activities – Headline** |Year|2018|2019|2020|2021|2022|**2023**| |---|---|---|---|---|---|---| |Income
Includes designated
giving/grants for
youth work, job
club,
and restricted funds
e.g. Church Holiday)|£104,195|£100,099|£69,983|£67,466|£77,864|£76,413| |Expenditure|£99,776|£97,211|£66,147|£61,853|£81,515|£75,491| |Balance|+£4,419|+£3,744|+£3,932|+£5,613|-£3,651|£722| |Carried
Forward
reserves|£80,000|£83,700|£87,600|£93,213|£88,147|£88,869| After seeing a reduction in income over the COVID period, the recovery in 2022 has been followed by a slight drop off in 2023. Expenditure has also decreased following a significant increase in 2022, this has led to a modest addition to reserves. Excluding restricted funds there was still a small surplus. (note the church aims to keep approximately £50,000 in reserves so we have a least six months to cover salaries and rentals) ## **Breakdown in Expenditure** |**Salaries**
Including
Pensions,
NI etc|**Church**
**Accommodation**
(Rentals,
equipment)|**Church**
**Ministries**|**Minibus**|**Restricted**
**giving**
i.e.
Church
Holiday, Job
Club|**Governance,**
**audit,**
**insurance**
**depreciation**
**etc**|**Other**
(inc.
Manse &
equipment)|**Gifts**
**and**
**Tithes to**
**UK &**
**Global**
**Charities**| |---|---|---|---|---|---|---|---| |39.9%|12.4%|6.6%|2.5%|5.0%|7.4%|14.8%|11.4%| ## **Notes** The Salaries covered employment of a Pastor (full time minus manse rent value) Church Accommodation Rentals included Priory Academy for Sunday Services, Penwortham Community Centre for the Church Offices, Job Club and CAP Money and other meetings at the centre. Penwortham Priory Lane Centre for Toddlers, Kids Club and Youth Club. The Minibus continues to see some use, mostly for Sunday mornings. Church Ministries covers all the ministry groups in the church, examples include, Pre School, Children’s Work, Messy Church, Schools and Youth Work, Alpha Course, Evangelism and Discipleship, CAP Job Club and CAP Money, Music and Media and International Students. **Summary:** Thank you to the Finance Team (in 2023): Treasurer Matthew Moll, Mary Young, Tony Cockeram and Neil Towers. Thank you to everyone at King’s Church who have given faithfully to the work each year. Thanks to God for His amazing provision. 5 KING'S CHURCH PENWORTHAM commuN￿y CENfRE KtNGSFOLD DRIVE PENWORTHAM R19E ACCO R THEYE ED I DECEMBER 2023 Sufivan FI]VANClAL ACCOUNTANTS 24 KINGSIYA Y WEST, PENWOR THAM, PRESTOJV. LANC& PRI OJA Inde ndent Examinerfs Re Free Methodls ortto h Trustees of Penwortham I report to the chanty trustees on my examination of the accounts of the chartty ft)r the year erKled 31 December 2023. R•8P•Ctlv• r•8ponslbllltl•8 of trustmg and examlner As the charity's trustees of Penwortham Free Methodist Church you are responsible for the preparation of the accounts in accordance ￿th the requirements of the Charities Act 2011 (Ihe Act.). I report in respect of my examinalion of Ihe Penwortharn Fr￿ Methodist Church accounts carried out under section 145 of the 2011 Act and in carying out my examination I have followed all the applicable DireGlions given by the Charty Commission under section 145(5Xb) of the Act. Ba818 ol Ind•p•nd•nt •xamln•rfs rnport Our examination Wds carried out in accordance vath the General DiT￿tionS given by ￿ Charlty Commlssioners. An examination indudes a review of the accounting r8(x)rds kept by the charity and a comparison of the accounts presented wrth those records. It also indudes consideration of any unusual items or Olsdosures in the accounts. arKI seeking explanations from you as trustoes conceming any such matters. The pr[￿edureS undertaken do not provide all the evidence that would be required in an audit. and consequently do rK•t express an audit opinion on the Ind•p•nd•nt •xamln•rf• r•port In the course of our examlnatmjn, Matter has (Thie to (xjr attention: . 1) which gives us reasonabl8 cause to believe thai, in any matefial resp8Ct, the trustees h8ve not met requirements to ensure that a) Fyoper accounting records are kept (in accordance wilh section 130 of the 2011 Acl); arKI b) accounts are prepared which agree with tho a(xxJunting records and comply wilh the accounting requirements of the Act: or 2) to Wh￿h. in our opinion. attention shwld be drawn in order to enable a proper urKlerstanding of the accounts to be reached. Mlchael J Sullfvan FFA FfA FIPA FlnancA81 Accountants 24 King%￿aY West Penworlham Preston PR1 OJA 13 June 2024 Annu•l A¢wunts for the y•ar ended 31 Doc•mb•r 2023 (Re*tered dwrlty number 701133) 2023 2022 Tanelble Mxod Moorhey Orlve Mlnlbus (After Donatlons) Equipment and Refurbishments (Less Grants Recelvedl 180CKKI 1053 181053 180184 Debtors. Prepayments and a¢¢rued Income Cash at Bank and In Mand 2910 I￿167 103077 2673 98718 101391 Acvu•ls 1059 102018 100427 Tolal Assets I￿$ Curr•nt Uabllftles 282202 281480 Funds Unrestrk¢ed General Funds Designated Funds Property Bulldln8 88216 10171 10171 Restrkt•d Fundj io 3093 Total Fund5 282202 281480 Penwortham Free Methodlst Churth Annual Accounts for the year ended 31 December 2023 IRe8lstered charlty number 701133) Statement ot Flnandal actlvld Total Funds Totsl Funds funds 2022 Incomlng Resources Voluntory Income .' Donatlons & Grants Tax Refunds Interest Office rent 59.369 9,115 1.873 59,369 9,115 L873 58,403 753 Charitable Artivities .' Minirtry Income Designated Income I.(￿9 3.987 3,987 7519 T¢)tsl Incomlng Resouytes 3,987 76N13 77164 Resources Expended Charltlable Actlvftles Staff Costs Church Personnel Expenses Manse Costs Church Services Operating Expenses Minlstrfes Gifts and rrthing Designated Giving Expendlture Depreciatlon (after Donations/Grants w/offj 30.154 2,521 1,202 5.392 10,492 6,871 8,622 30,154 2,521 1,202 5.392 10,492 6.871 8,622 3,789 31.158 1,563 5,385 6,816 10,077 5,932 7,487 3,789 869 1,092 5,579 5.579 5,901 Total Resour￿ Expenses 74702 3.789 75A91 81,415 Net Incomln8 Resources for the year Net Resources Expended Balances brought f￿rd at l January 2023 724 722 1.515 268216 13364 281880 285.031 Balan￿ carrfed forward at 31 December 2023 268.940 13.262 282202 281A80 NOTES ON ACCOUNTS I UK staff Costs 2023 2022 Stipends. salaries & NHI (Pastor) Admln Secretary Penslon Costs 28.498 26,942 2.560 1.656 31,158 1,656 30,154 2 ODeratihQ Exgenses Office Rent Other Rent Charges Advertlslng Recruitment Others 5640 3710 128 331 3698 341 370 443 10492 IIX177 3 Mlnlstrles Caterlng Minlbus Evan8eli5m Job Club Medla I W0￿h1P Teaching Klds Club Klng's Kids Toddlers Friend5 Here Sunday Various 375 1859 1016 1424 910 531 293 320 1158 1597 829 589 313 104 119 190 50 6871 45 104 137 5932 FM Conference Payments Llablllty Insurance Independent Examiner DBS & Mtscellaneous 2955 1679 S(KJ 445 5579 3118 1940 5(X) 343 5901 10 5 Tan8lble Flxed Assets Cost oe Valuxtlon unrestrIrt￿ Equlpmenl MIn1b￿ Total Freehold l R•fvrb. at l January 2023 Less written off 4370 7232 191602 Addltlon5 at 31 December 2023 The Property is shown at its market revaluation amounL 4370 7232 Aeeumul•t•d d•pred•tlon and r•placem•nt pro¥l￿On$ Capital eguipment is depreciated on a str3i8ht line basis over four years. at l January 2023 charge f¢x year at 31 December 2023 3317 7232 10549 869 11418 4186 7232 N•t Book Valuqs at 31 December 2023 180184 6 Property V•lu•th The Property of 42 Moorhey Drlve was re-valued in 2011 and has been shown at Its valuation of £180.CK)O 7 Debtors and Prepayrnents Analysls of d•btor5 and PrepayTh￿ falllff4 due wlthln one year 2023 2022 Prepayments Insurance pald In advance Manse Insurance Gfft Aid due Mlnibus kncance & Insurance Other Prepayments 911 334 730 289 2910 277 2673 8 Credltors and A￿ualS 2023 2022 Independent Examiner's Fee Rent Other Credltors 5CKI 356 203 1059 5CK) 317 147 964 9 De51Sn•t￿ Bulldlns ￿nd Balance at 1.1.23 Restrirted Givin8 in Year 2023 10171 2022 10171 10171 10171 10 Restrlrted Funds Balance at 1.1.23 Income Pald out durlng year Balance at 31.12.23 2023 2022 3093 4787 4789 3091 1578 7519 3093 11 Accountlng Pollde5 Th•5• •¢6ounts h¥v• b••n prgp•r•d on th• b•sls ￿ Chart¢lw - Stat•m•nt of recommended practlce (SORP 2015 FRSSEE) and the Charftles Act 2011 There has been no change to the accountin8 pollcles since last year.