DISTRICT OF TIIE METIIODIST cURC[l TRUSTEES ANNUAL REPORT AIYD ACCOUNTS R THE YEAR ENDED 31ST AUGvsf z025
NEWCASTLE UPON TYIYE DISTRICT OFTH 1ST CHURCH CEA CHARrrY NO. 1127637 FOR THE YEAR ENDLD 31ST AUGUST 2Q25 TRUSTEES Rev BWalkEr Revd S J8k¢man lappoiThled 1st SEPtanbK20251 Deacon G Morgan { Retired 31st Augusi20251 s C ArnLstswg A ttvin Mr D A stsbkr IR¢hr¢d31sl Aust 2025} R¢vE LitdE DeAcon THun Rev S Eatl IA55iStattt Chuir) S Watws Rev J fjill Rev J Cnrtet Mr D Brow Liev J Sewell IChHiTI Mrc Horton( District Treasvrerl R¢v S Ri¢bardson R¢v J Port¢rpryd¢ ID¢puty Chairl Mrs M fjraljyan Mr M Shaw Mi55 A lldcrto Mr¥ KBevn AII tW8rees are deemed 10 be key twta8ehieJit per%onnel of the ¢haiity PRtNCIPAL ADDHKSS 246 Wingrove Road North FeDh8krL Newcastle upbn TyDe NE4 9EJ INDEPENDENT EXAMINER Rshq UK T•x alld A¢¢ounting LimiT¢d Davidson Hou84 ForburySquAr¢ ReadiDg Berksh¢ RGI 3EU BANKBRS LloyJs B8DkPIc North Shiekls Blanch 69, Bedfoid Stieel North Shields NF.29 OAIJ IMIEsrM&NT HOUSE C¢ntsal Fin&llceBoATd of the M&hodi#ChuTth M¢ibodis1 ChuTcb Trlouse 25. 1'avislockPI&E¢ WCIH98F INVESTMENT MANAGERS Trugieeg foT Meihodtst Chur¢h lrpose8 AND CUSTODIAN TRUE8 Central Ruildin88 Oldham Street Manchcslcr Ml IJQ SOLIcm)KS SinioN LLP Thecube Baack Road NBwcasileupon Ty NE46DB
NEWCASTLE N TYNE DI Tiucf OF THK METH DIST OFTHE TRUSTEES FOR THE YE ObJe£tlv2s and &ctlvltlex ITr xettiog our objectives artd planning our a¢livities, the Dislrict Syllod (under the leadership of the Distiict TNsleos) m¢ets twi¢¢ in ¢a¢h y¢ar, h4s 8iven ¢aTefyl conslderation to th¢ Charity Cottim110e, gEnero1 guidattce ort publie benefit artd, in parii¢ular, to its supplein¢ntary public b¢nefitguidan¢¢ o advaD¢inx our obj¢ctivcs and Conforn lo th¢ Cknrities Act 2011. The trllsteeg presenttheir 8tynual rep)rt tO8¢lhBrwilh the firtancial statemttnls and illdepeDdeDt exminers r¢port of the Di$tri¢t for the period 1st Septemb¢r2024 to Jlst Augw5t 2025. Ncwca511¢ upotL Tyn¢ Di51riGtoiilL4 M¢thodist Chutcb is a regÉstered cknity llutnber 1127637. and Obje¢tlve5 The aimof the Newcastle upott Tw¢ District of the Methodist Church is to resPoT to the gospel ofGod' lov¢ in Ckni8t to work iThparthership with oth¢rs to fulfil our ¢alliDg. Thus the District will se¢k lo $upport, Koura84 ¢hallenge and equip cCl. IA¢al Chwohes and indviduals to'.- underyin BJI activitie5 with G(xl-rentrEd WOT8hip and pta[.. promote a culture io the Church whKch i5 peopl¢-¢¢ntr¢d aud flexibl¢.' tnake and llurtll disriples wkn have cottfiden¢o in speaking about th¢ir faith and in ¢ngagiDg in evaLgelism'. Engage in communitydevelo)m¢Dt, acts of lovirÈg Servi and actioll for justice.. and Y¢olure ittlo fresh ways of IKing chutGh. Thc McthodiBI Confcr¢ts¢¢ hrth¢igav¢ dItiOn to ¢v¢ryDsstriot toproducc a District Mk45i0rJ PIBn to 8iVC focus to the above. Distsi¢tMissioL Platt 2022, rcvi¢wed anllvally. 'The calliijg of the hfjethodisl Chutch 15 to K%pond to Iho gosptsl of God's lov¢ in Christ andto ]ivc out its di8cipl¢ship ill worsksp and mission. The purpose of Ihe Newca5¢1e upoTr Tine MethodistDistiict is'l0 r¢sourc¢ local cbuKb¢5 ID fvifJlliThg Our Calling., Thtuugh the District Mission Plan (DMP) the District aims lo [cvr¢$ local cl1uh¢s to b¢ llxkr¢ fruitful itt: W(brship Evangelism SJn&ll Group Discipleship Il will seek ¢0 a¢hi¢ve illls thrg. A process of refleciing back 10 Circuit Leaduship Teams on th¢ Mis5ioll (i.¢. or Eud of Lif¢l PlaDs ¢hal local Churchcs and Cit¢uils ptodtL¢e. Working with the ¢siablish¢d Evang¢lism and Justi¢¢ T¢Hm lo ¢0ra8¢ assi$t itt supportthg new pl&¢es fw new people. work in utbort prioiityand nLral area$ and exprd4%iDn& af justice and mtg$ion acro ¢)uL15. Working with tho ¢stablish¢d WoTship 8Jkd Discipleship Team lo help the District discem how we call support ort iniptovemenl in the qualiiy of th cnn8regalion&l and small-gTOUP WOT5bÉp and di5Gipl¢sbip and what r¢sourcillg is ne¢d¢d to tL¢lp ¢hur¢h¢5 ithplemcnl this. WoTkittg with Superirtlendertl Minister8 and (:ircuit Leader8hip Teams kn seek the brst wayto suppvrt th¢ dw¢lopm¢nl of 5tllall gtoup$ which ptonwle faith developmeLI aJJd church growih. A commitment fTom the T)islrict and CircuitB lo ensuTing that mini8teFS' gift8 and callin85 are not ithibifrd byb¢iDg ¢xp¢Gl¢d 10 fuifjl layroles e.g. safe8uardin8 ol¢er property sloward, tre8sur¢r ¢t¢. Jn order lo do thi$ wo will organise ourselves differetttly.. The Synd og tbe )lIcY-Making ix)dy coNfirmed in Sq)lettheT 2018 th&t our puryose as s Districl ÉS "lo resallTce I(1 churche5 in fulfillittg Ourcalling." The District Poli¢y Conunittee as the Magi]E8T[s1ee5, conlinu¢s lo TefiDe i15 polires in a way Ihal r¢50urces the District Mtssiott Plttll alld will revitwth¢ plan am)u&lly. Th¢ DMP will be r¢gui&rly updated with its implementations aDd achievetnenls. The ScptBmber 2018 Syrlod appoillled a Distiicl L¢adersh%p T¢Bm from amortE$t th¢ Distri¢t Officers lo ensure thAt the District fulfil¥ il¥ 10¥¢. Syllod apptsitjlcd a District ComiRunityETrgagemertt Bnrtblei in September 2019 to furtherenhance ils goals. In 2023 the DPC reviewEd the DN4P aloDgsid¢ Ili¢ ne¢d8 and r¢sourc¢5 of th¢ CiT¢uil$ 4JJd CbDr¢b¢s and as a r¢wlt re-shapcd grd ¢realed three Di5ttictroles.ilThe Dsslricl Bvangelism Enabler bccame the New team l¢ad¢r for the Moih¢r House,the Districts N¢w Pla¢¢s foTN¢wP¢q)16 proj¢¢l,iil A llew Evangelisn) gnd Justice Enablerposl nd iiil a Propety Support Officet Ilo be appoixl¢d) Ill all ILat w¢ do r¢m¢mb¢r that Gi)d is with us, thtl we seek to see God alone and make discipLe8 of Je8US Cbrist eMWere1 by Ihe Holy Spijit. bl d) AthlevemeulB MDd perforDiaAfe The principle PUTPOSe olfhe District is to act as a8upp(H%ing body b¢tW¢¢ll CiNlIS and tb¢ ConTL¢XiQn. Th¢ Distri¢t do¢s Rot s¢¢k and, irt1gTge mB#gure, does Jjot have d1 cotttad with the public. The direct contact is by Churcbes alld Circuits and it l5 Ih¢s¢ that th¢ District sllPPQrt5 in the de5lT¢ lo provide b¢n¢fit lo th¢ publi¢. Un41er the heading'CollaboTativ¢ arrangeentS With¢otcCIed clwities 13.3 below) tIL¢te is infDmiatiotL OD how K obtained our fundx. Itt *his partsgraph we show hoiv they iv¢r¢ spent. The mo1y(lleCIed, or available fordisp¢r5al, w85 Used as gtants 10 suppoil Chur¢hes attd Circuits througbout the District with Iheir work in Iheirlo¢lll conununElie5 Hnd lo subsidise Ihe adttunislra(ive costs of the District. Th¢ policyof th¢ ¢rv5teets on 8raot makittg is lo ewuve that all applications demonstrat¢ publi betteri¢ pass a test of SuStaibillIy show that Ibci¢ is coMttl¢t from Ib¢ appli¢ant organisation ttnd show im&gillation and creativityas well 4$ • perceived rteed for thot whi¢b the Brant Is belttE sougb¢.
Ib ASTLE UPON TRIcf OF TH METHODIST CHURC REPORT OF TH TEES FOR THE Y T 2025 Conl...,.. ThpBtantswereof seY¢rnlkinds, iDcludillg'. GaLts for the adaptiOR of buildings so thai Ih¢y could nJoT¢ gosily m¢¢t tbecwTellt slld futuienevJ$of Churches help ChurchES Provides#SceS Iv th¢ Dnunity Grants whioh supporttdpart tijne OTfvII lime workery attached lo Circuits or ClI Chur¢hes wht¥¢ lkn¢aim8 glldpurposes olipj with those of IheDi8tricl Grants for youngpeopl¢lo alt¢nd¢onferellce5 8uth &8 3Gelleraie GIBnts to individuals ID hrlp pay for Ihecvsl of thdyiTh& cl11 and Churtheg that bavereceÉved wnis from the District will show in theoWnTstEes, Annual R¢ports Iwhere Ibese are required 10 b¢ prepared) d¢tai1s of the outcotDeof Ibe Hclivities Undek 45 aresult of Teceiving Ihegranl. R¢fltive sUpV10 foiall rrinisters active Work is ranliDUUIB TraiDing forihe leadership m0duleforsafegrdEng has begtto across th¢Distri¢l The ¢fft¢ls oftbepandemic aTe iakÈng a sipifit8rit toll upon Iheeverydlly mi5sioll and tniDiStry of tbe loul ch¥r¢h¢s. Each circuit hHs been affected ajkd anumbetof the Churches in the District hav¢sou8hl pernSSion to clos¢iD IhD last y¢ar. Il i8 iik¢ly that others will follow. Awng conw8aiton5 •nd Ih¢ challenge of resource ha5 CaU5d su[ lu¢al ¢hurchL% to ce&se lo meet, &nd wBeKpe¢t thi% tyend W>eolltuJu¢ at le8Stin the sbort to medium ItmL Each Circuiih$ reduced 2CCOEdinBly. with pertlliS5lOD of th¢ District Policy Conmyttee as perthe SlalldiD8Orders of the Melhodistchurch. usr uf Distri¢toifi¢¢r5 tune haB beerLU5ed its 8UPPOrt t>f tkn¥eafft¢t¢d. 2,1 PlaD5 for future yeArs Encourage illitiatives for mission in Cirthlis an&Chu¢i withiti Distii¢l FSU[C that all Ihoge With the Dsthct that sbould Allelt¢ s8l¢gugrding Lv4d¢rthip Moduledo go Eo¢owa8¢ amendanco at3Generote iv 8nswa that any local issu¢s cinantlg fmm th¢ Pa$¢ Clw Review aredealt with $ympaiheti¢allyJ Fully and limeously. Etscourag¢ Cit¢uil$ lo t[ with a new Distticl Mistsion Plan and rev1wwh¢ ministry ecordingly. D¥ring the year Ih¢ Di¥lri¢tr¢}Ved total income of £941k12023124. £833kl and dispersed £760k (2023124- £753k}. The re5Ulling8rplu5 w85 £18lkl2023fL4 £81k)4lld total rcservc8 rArried forward Of £1.270k12023124- £1,089kl Th¢ trustees of the Disttirtbllvc ¢v¢ry rcason lobvlieve that theDi$tti¢i is a going cothc¢rn. PFEn¢ip811y bEcause CÉrcui1s CQDlilluctD meet Ihcir asse55mBntand the Dis(ti¢i bas adequaior¢5¢av¢s lo cover a shorttall ill anlicipaled inwmr. Thrr¢ Ikr¢ no subsidiaryunden&kin&s. Truste do Thot foresBeaDy faclots thatwdl sipjificartily affc¢l th¢ fingnci&5 pErfoTtTranceo¥pogilion theyjexl year or two. The Distict continues to hotd theon¢ fr¢ehold property beiD8 the Chaies Mao8e in N¢wu3tl¢ Tyne. The Dii¢rict bos the followingpliip8l swce&of futtdg.. ILterest on Ènv¢&kn¢Jkts Levies on th&Circuit M(Ki¢l TtFundS of cilts withu] the Distrlcl CoJJtributioJ]s frojn ConnEAiV]kal AdYgnce& Propcrty Futtd Asses8t2Mis on Circuits withiti Ih¢DishiCt ThesrsU]ns 8r¢ us¢d lo adtninislerthc Disthcl 8ttd to prnvide grants ID Circiiits. chuTGb axd 1u1$ ih¢Distri¢l so th31they emhrk on or continu¢ with projer15 that fulfil Ihcmission of Ih¢Di8tricl by bringin¥ more people lo Christorby proyidllhg f&ciliti Ihat might ¢nable Ihis to h4PP¢D. 3.1 IDYestm¢n( Poii¢y ¥nd P¢rformx&c¢ Tocomply with Metkndist Standing Ordeys, nI¢S for18t¢r thvesltocknl aTe lodgedwith the T1£ foiM¢IhodI Chwch Putposes rrmcpi. TMCP acts a5 C¢061a fuiNII real ¢sthebdd by l)i5tricts forall iaTge lover£20k bequests a]Ld foTtheprocEEds Df 5alr vf any prop¢ty fornwly owned bytheDi8tiirt. Th¢s¢ sums invested in tttsiii8ed llJv¢stnKn15 or h¢ld ondepDsiI. Tbe ittve5tm¢ttt retu are ¢los¢ lo tra¢kiDg the tllovemellls iti th¢ FTSEIOO iDd¢K. The dq>osit iti¢ome minots the d¢posii rdtes av&llabk¢l$ewher& Ne1$tIe Dis¢tict ttLLStee&' iLve5ttt*tti poli¢y is aligned with tbat of the CFB aDdTMCP because Ihe£e organiwtions tskB coDsid¢ratio# Ihe so¢ial, enYirollmerLlal Bnd eihic&l 08]derlios, bothne8ativelyond SitlyeIY, that make inv¢stm¢ntS SlIAble for the Methodist Cliur¢h. Short iem) deposlis ar¢ lodged directlywiih the CenlraE F8)ice Board ICFB) &lld attract good rates of inlorul,
NEWCAS E DIST METHODIST C REPO T OFTHE TRUSTKFS FOR THE YKAR ENDED 3 GUST 2025 Ivt$tDJtxl Polkcy and PerformHrtct{tontlnued) Tber¢ar¢Jw b¢n¢h nrks forthc expe¢led retwDs or BpprttiatioL On inV¢Stmcllls alTMCP CFB. 11 is the DisiTicI's policy lo trjaIia8Btbesh and 1nvesttllcl resources of Ib¢ Distri¢t so tb&t4 rnle of Rlu tt investment- bath by way of divid¢nd and capital precIation- obt&in¢d at leEsl as good rate¢onsidedttg the Disttict's low &pp¢lil¢foiiisk Reserves lev pollcy It should b¢ nol¢d that the ullr¢&tri¢led reserveshRv¢ funded thepur¢ba5¢ Costof th¢ £L70k and. as a t¢sull, the unt¢stTiCted reservagredily Bvkilabie i8 £79k The Distiid hHs a reserves policy covetiDgall its uDr¢8trict¢d fundswhich re¢Wed atthually. The tDtnimum policy level of the readily avaibbl¢ pArt of thE G¢llet81 Fwnd is w¢h as ropay forsix Tnonibs payroll ¢osts aDd closiDg costs of Maff iedundancies. rent and other ¢oth on leased equip2]wil. Al 3151 Augu812025 Ihi$ sum &mourtled lo £76k agast actual T¢3¢tS Or9k aB Staled Dbov The rEBee5 held il the of Ibe year weTe as folloivs.. estricled FuDds Gelleral Fund £249,266 Desi aled Fu Capith] fund Ourcalling Di8tricl Aid Fund Mis5i¢)n TogethErFund £294,172 £0 £113,4Q2 £0 Restticl¢ DistTi¢IAdvanceFtsttd B¢v01¢nCC Fud NPNP Fund £496,418 £2,976 £110,717 Bl0wMettt £1,270,066 Totsl Undes81£d Unw¢slriclEd Fullds Lt&.Y.' Inve5tcd in Ih¢Manse un¢on)irted reserves, readily availabl6 £249,266 £169,840 £79,426 All funds are 8eparnidy VeSt eirherwilb CFB or TMCP. Ntr tookey i8dlillY Vled ID propaty. securiti¥ orotherfonns of inv¢stnGol8. CollaborHtlvp rrK¢¢ti vSth tonDetted ¢hArJrfes The Di%trioV$ SOUTCe of fundin8is the a5sessmellt8obtsind from ¢4ch Cit¢uit withiD tbe Di$tti¢t based on th¢mCMbShiP siaffmg leY¢l$ of the Ccult this was use41 to defr&yrno8t of the¢o$i of admirtisteting the fjistricl. The sumamounled to £111,536 1202312024 £108,444). Th¢ DtrIt obtaiDed from ¢2rb CcUlt with a res¥1 knwwn Circuit Model Trust Fund ICMTF), a levy based oji the size of th¢ Cir¢usls' CMTFS at th¢ of Iheconnexiollal year1151 SeplctDb¢r}. Jn 2024125 this was £183,9(A) and was credited to the Dis1r¢ Advani%Fulld. The Di%ttict&lgo obtained an alloration from the c¢)rlOal Advan¢¢ and PropertyFund of 70.770. Tbis fvnd is obtatiked from a levy Oll all woperty s8le5 of Mdhodisl prop¢ty, Th¢ DistriGI hold8 Do fuods as ¢vsts)di8ntrUStee. Ii docs.how¢v¢T, quBrtetlyC1y¢ frotrLCir¢ui15 withits tb¢ Dislricl tbeC]r¢i1s ¢tributiOnS lo Ibe MethIst Chw¢h FuAd IMCF). These sums are olleckd as 68eJit for th¢ MCF ar¢pass¢d to the MCF i*¢r in the s8rn¢ quattr. Funds TecEived by the Distrioi as ag¢nt ar¢nol recolS¢d As an AS1 in th¢ fUtaClaI stai¢illuils b¢¢aus¢ th¢ fulld5 are not wilhin iL% control. No fee iseamtd in r¢5pe¢l oritus D8ellCy &eeMent attd IheDistricl incurs JJO cost through this arrang¢Ml.
Id EWCASTLE UPO DIST OFTH TllODisf CHURC REPORT O THE TRUSTEES FOR THK YEAR ENDED 31ST AU UST 2025 TTu&lees' respfyDslbllltles The ar r¢spo8bIe for preparing the114e¢S th¢ rurIl sialeme)its in accordanc¢ with appticablelaw and Ih¢Uniied KingdoJJkAc¢ounlillg sl&nd&rds (United KingdomGtrllY Accepted AccountiDs PtleI Foreach fJtJan¢i81 y¢Jr ¢ndiDgo21 31siAuwst Ih8Truslees Brzrqllired to prepate fLnan¢ial slal¢rneDIs Ibat 8ive A ttu¢ attd f8iE view of the Distti¢l's fuwrLCi41 octivitie5 during the y¢w attdof 115 finatt¢i#l posilioll attheeThd of Ib¢ y¢ar. ID prcpatillg thege financial Stalemts, the ThteeS ustr. 8eleLtsuitable Hccountingpoli¢i¢s 8nd apply them ¢onsisnllyu8ing th¢ tethOd make judge]nents andtslinwl¢g Ibal e rcDsonibleand prndrnt follow applic8bl¢ accounting Sts[ardS ptepate a¢¢i)uMLg to eornply with th&chItIeS SORP Ellsuie UK A¢couDIiDg StBndaTds hav¢ b¢¢n followed, Subj1 to lluymaieria] depsrtures discI(th alld explaujed in the financial 51at¢m¢Jbts prepare the financial slal¢nL¢ttls Ibe goill8 concem basis wnless ills inHpprDpri&lc ID p[ul$ that the Di8tti¢tivÈll wntiDue in business Thc Ituslees #re respoDsibletorkeepingprvpcr¥courLtingTecoTdkwhith dis¢105ewith ressonable &ccut/cy at any lim¢ Ihc fioancialp05ilioft Df the DistriGI and eDables them lo ensure that the financial stal¢tncfti8 CDmply witli th¢ law. They &r¢ Ilso responsible foT &ifc8uaTdingih¢ of theDistricl and hetsce taknng reasonabl¢ steps forthE Pr¢tIOn 2nd detection offraud and oth¢r I¢BUlarlÉes. The Trustees aTe TespuDsibl¢ forthe maint¢nwÈ ixlwity of the£0D[a¢eThd fiDan¢ial inf0mtion included ott the Dislri¢l's w¢bsil& Legislation in the Unila4 Kingdom gov¢tDill¥ lh¢ pParation HJLd dtsseminalion of fjnarKiBI stst¢E¢S may diff¢rfrom legislation th othu juFisdtclion& TrainiDg ul tbe rewn8ibiliii¢s of tn1¢¢$ is offEred to all new thstet8 soon after th¢irapwthtsn¢nl. R15k Thc Distri¢l is14rgely riSkaVge bui, esp¢cially ill maiallg 8Fantsto entities emb8rkiDgoD new aDd ginaliv¢ inili4tiv£s. theDistri¢t IS Pttp8l lo ulldct%vtilc EoRsid¢red risks. Districts do Dol thcir owo risk regisleT betaus¢ wh8115 ¢QV¢ToI ID the Connexional Risk Lieviow will be the sau]c for rh¢ Distrirt, TheDithi¢i notes Ih3t thel&l¢st revÉEw wll3 utsdertakcn byTh¢ Methodtst Council tti its January 2021 n]ll8. TbE review wgs pdatEd in the th1 Dfcvvid-19 ond widerTj5k5. ThBC(xmexional risk r¢vi¢w catLbrvicw¢d &t couJJcjRn-21 n21-4-Sk-n•g¢¢n1-P0jIcY.par(mB1hodI$t.0rukl S8fegllardAll T]ieDistricl ieviews ilA S2fe8ugrding Policy anttually and i8 guidd by the Regional Saf¢gardIllg 01CC[. who setwes both the New¢4stleup)n Tyne and Dur11Btoll Districts. There is detail guidance the Colluexional websiicfor Minislcrs arld Lay Per80tt& All Lay P¢tsoDs, whetherpaid or volulllary are reClted viath¢"saf¢r tccNilment p¥ocess" all millisier8 and LByPersons ateprDvithd with traillg. The Di5tii¢t in¢hM18[l ctr¢uits,thllrcliB5 piojccts iuup¢rnl¢d with reque51s fromthe Connexioll, incldIg provid%ng inl(XEllation f(x the Ittdcpendeni toquiry into Child S¢xual Abuse cxquiry. The reportTias publisbEd in 2022. Stri¢tsire goverDan¢e rllallag¢ment The District is sn uD]nrOwrat asso¢iBliorL aLd ix gov&ned by ihe Methodisl Church AGt 19?6, th• Deed of Union Ihemodel Twsl Deed8 of the Methodi4tThllrch and was regi£1 wilb lh¢ Chlty Commis8iotter8 on 21513anuary 2009. The Twsteu are appoiThled fromwiihill Ib¢ DrICt ?s and when the need 8xisu and appoin¢[[ts ale &pproved by Di$tri¢l Synod. Stru¢turo Circuits are ¢oordin4tinBchariiie$ forloGal wups of Chutcbes. Cirtuitsp¥y the $lipelld5 oftbeffjillisl¢ and empluy luy to SCTve Ih¢Church&8 ij) the Ciiruil,. rn0s1 drci$ions 8ic rn&dc atorTatif5ed by the half yearly Circuit meds. A Di$iri¢l is tlie )0rdinall¥[l1ity forg group of colltigllous Cir¢uit$ at makes its decisions al knfylf yurly synods. TheMethodistConf¢r¢n¢e meels ODGeeach a$ the supreme den0mlnatiD1 kndy for gll MdhtKJisi Chur¢hf5 8IoTwide Itke LojexiOll01 Coun¢il wbo Bct Bs Man&ging TNsiee8. Overall regul&toryauthorityrests with the Methodi81 Conf¢r¢n¢¢. The Connexional Offi¢¢ impSe4nent8 decisionq mado byconference and is alsTrruFx)nsible for tbe Statning of presbyters and d¢aci)ns (Colle1velY knowjj ay tnintstetsl in individual Circuits within the Distrj¢t. Cottttexi(wl decisions passedto Ihechasrof the Disttict ¥J)d 1heipprrl&t¢ officEfd Df the Distri¢l for implememtsiion.
NEWCAS DISTRIcr o RT OF THE TRUSTEES FOR THE YEAR ENDED JI GUST 2125 StNctur¢ continu The Di%fri¢l pass&5 Te8ulalory Gontrol dowD lo CirEuit kvd for IDcal i]l¢D]entation by the Stsperintedenl Ministei, rrittisierial stair Cir¢uit SlewArds, auiboiity is delegated 10 the Cl11 Me•in8 foreertain maller8. The Cir¢uil Meetingpasses reguialDry control doml to CbuTth Coun¢ils for local impl¢rnenlation by ih6prethyter, the ChuTch Stewards, attd er0[riCe(s, and thi5 r¢gulal0ry aulbority is then ¢x¢rcÉsd by Cburch Councils as Man8&Tt$ ofth¢¥r Charity. Purpose of Ib¢ DLlri¢t The Distsict 55 an ¢xpres5ion, ov¢r awidergeographi¢&l thott ally Circuit, of theCoJkD¢xioLal Gb8witrof Ib#Church. The purpnsey ofthe Methodi51Chutch ale. $h¥ll deemed tohave been8incethe date ofthe unioB, th¢ adv8rtcemenl of. the ChrisliAts faiih ik ae¢ordance ivÈih Ihedoctrinal SladaTdS thr di8riplitkc of IhcmcllJod¢ Chur¢b, #nd any ¢h&ritsbl¢purp(bse8 for the time beingof any CottnexioÈwl, DistriGt Cir11, Loc&1 oroiher organisal&on of th¢ Methodist Cbur¢h, and ony charilBble pu[pO forthe lime beingof any society orillstitutiorj subsidiary oraD¢iUary to th¢ Methodist Cburch, arty purpose foithr tim¢ b¢ityg oEBny chaTitybeing achatity subsidiary or 8n¢Lllary oltb¢M¢thodisl cllh. Th¢p¢imarypurposeof this District is to advatsce Ih¢miSSLon of th¢ Chw¢h in N(lUtber]ad T)w¢ &Wearand t&eNorthem PArtof County Durham. Th¢ Di5tri¢t a¢bI4% this putpo byproYidingopportUlliti¢3 furCir¢uiis lo WQTk 108etherJnd supporteDch olhEr by offering to Circuits r¢sour¢¢s of fiThanc4peL%oDtt¢I andexpertise. Thts DiSlri¢¢set Ih¢L(¥cRI and Circuits alld thaconference in the support, d4>loymeDtartd 0rlt of the vaTiQUS ffj1nl6tri of th¢ Churcb, Sd in prOgrAm[K of training. sj GovernAiice TheDistri¢toperaw witbin 4 stal0ryfr]ewOth0f Te8ulatioll ottd seekstoenwre thai il followy Methodi$l Siandingorders. Il relies on thE cutrA1v&1 oJfJF¢8t 25 T8Vl8tock Place, London. WCIH 9SF to yro¥id¢ 8uidance on chBnges that ¢Id affe¢t Ib¢ Disttirl. The Thernbers ofthe Dtstri¢t Poli¢y Cornmittee IDPCI ar¢ aDntsally appokntrd by $ vot¢ ofihe Syrod for A ¢oJJtirtuous term noi Donnally $K¢dsSiX yearts. The Chairof Di8tri¢t ty ¢ffi clo Cha of thB DPC. When upvsilion b¢¢oines vgcanl OD the Distsi Policy C.ommitte4 lloti)inatiOn5 aTe inviled from tninislet8 aJJd lay m¢mb¢rs of Cl11&Wil&Irt the Distri¢l. Th¢ Cb8Or the Distrkct then sbar&s with llOD]iDCCS what the roles olve. If they wish 10 bt considered for arolc. Iheirnllnso token to the Distsi¢i PolicyComTnilteB and thrDislricl Synod forappoÉntmellt. Me]Jthers ]nAyb¢ eith¢r minigteix Drlay people atfendthg Chur¢he8 in th¢ ar coveted by the Dtgtri¢l. Trwlees are all mernbers of thefvlethodist Chutdj wnd through experien¢esv¢ awateof IhBwotkw of th¢ ¢hJrity. The Di51riel Policy CotDtDlttee nommlly meets four lim¢s p¢ryMr and dEaLswiih aE ¢x¢¢pliDnal nJatt¢TS. ItoveT8ees Ihework of iheF..vangeli5m 8nd JuslKe, WoTsbip xlld Discipleship teams and Finwce alld PtOPErty Ex¢¢utive. Sta¢iottingAdvisory 8tDUP, PTobaIions wmmitt¢¢. 5A RtBponslblllth5 of Iko D15tritt Pollcy Commlttee Ic formulale 8]kd prottK)ir pDli¢i¢$ which will adv8ncethe Missio of theThurch in Ihc CitGUils at Local Churcbcs and. in prt¢¢ular, lo supervisethetsse of resour¢48 of p¢r80nn¢lb prop¢rtyand finance and ¢0 assi51 kn'al Thut¢he$ alld Ciicuils huvith¥ ¢xceptionil probl¢n ii to ¢i¢ouroge inl¢r-Cir¢wt alld ¢cuDni¢o1 ¢ts-opetttioJJ iii ts) aet in an executive capacity ID matt¢rs LTlliitt¢d lo IhcCoD)Dyftoe by the Syllod iv ta keep wiiljin its putview all Distri¢l con¢erDS not deBI¢ with dgewhBre to contribute Bnd rtswnd, as the s¢MaYbe, to Ihc developnKni of Contwional policies Bs reflected iD Ibe woik of theConferenc¢ and the Mcthudi31 Council, and lo ¢ayry out Els other vespoDsi6iJities wih any gueh developrne&t in rtyind lo b¢ aivare Ibat the stipend of lh¢ Chair of th¢ District is set. cuttenily by 1¢fenCe to the ¢han¥e over a year it) theConsymerPric¢ Index- using a fonnulH that was &8reed by the fvI¢thodisl Conferellca for Hll njinistets within the colex10. vil cottsloklly to be aware of *hepubli¢ beL¢fil guidanc¢ issucd by ¢h¢CbBrityCo1ll5s1on.
If NE N TYNE DISTIUCT OF IHE METHODIST CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGU Struciwe continued Pollees Th¢ District Policy Committ¢¢ (DPC) in June 2025 having received a report from the'charity Comtni5sion Report SGTUtitiy Croup" undertook a review of various policies al adopted the und¢rnoted. Th¢ DPC will keep all such po]icies under review. Complaints handling- ourpoil should be that we follow the procedure for complaittts as laid out in part I I of Standing Orders Conflibt of interest- Our policy ghould be that we follow stading Ord¢T 019A on Coofiicts of Interest or Duty, tnv¢stments- Our policy should bc that investments are done through Ihs Central Finance Board who only invest ethEcally. PayitJg Staff- Our policy should be that we follow the Methodist Church guidelines iDcluding paying the real living wage, deten]uning salary) sick pay and pen8ioTr. Safeguardirtg-A model district policy adapicd for ow context is held- fiErth¢r infomjlion ¢an b¢ foulld on the Nlethodist Chur¢h bSit¥. See also 4.2 of this icport. VulTher8ble benefiGiaries- DPC believ¢s thi8 to be covered by th¢ District sarc1'dinS PolÈcy Volunteer rnanag¢met- As far a5 possiblc the DEstrict will follow alld encou14g Cir¢uits and Local Chutrhrs to follow th¢ M¢thndist Church 8uide]ittes for working with volujiteers. Risk fftawagem¢nt- Th¢ District working towards having 8 BUllabl¢ risk tnaDagenllt policy followig Charity Commissioft guidclities. The District Leadership Team (DLTI hd5 ihis uDder active review. Trustee$ The following served a$ Tn]ste¢s throu81]out part or all of the year 2024r25 or were trusteC5 at the time of this report bciTh8 appEoved'. MrAknin Rev S Jakeman (Appointed 1st September 20251 Rev J Sewell (Chair I Rev J Carter Mrs C Am8trong Mr D A Stabler (Retired 3 1st August 2025) Rev E Litidtidge Deacon T Hume Dearvn G Morgan IR¢tired 31st Awt 2925) N(rs M Grah&m K Beva Rev E Walkcr Rev J Porteryryde {Deputy Chair) Mrs S Waters Mr C Horton (District Treasurer) Rev S Barl (AssiBlant Chair) Rev S Riehardso rDBroM Msss A Ildertoj Mr M Shaw Rev J Gill Salarie5 of Di5tricl Bmployees are reviewed by th¢ Property and Fllnce Exeoutivr and ¢onfim¢dby the subscquent Distrl¢t Poli¢y Lon)EnitteE. A Etsclulion to reappoint RSM UK Tax and A¢¢ounling LinJil¢d as independcmt examiners will be put to the tru8t¢es and Synod. Approvals Th6 Trustees, Report ond the Financial S¢otemell16 weir opproyed by the District Policy Committee o Signed orl behalf of th¢ DPC, as 8Uthorised'. JOD n SEwell (51gtted) Christopher Horton {5igtied) District Date.. District Treas Date.. 0610512G
TO TRUS riEwcAsfLKUPO HODIsf CHURCH F KNDED JIST AUGVST2025 OF IbDyeartll&d.31sIkntIs whichato set0utollèI3 to 15 Rweclfverest1Illdes of tru5t£ox gBd ¢xaml&er Asthe trustee50f tho cknityyotsarorosponsbi le forthepry&ratJonoft&B aCCtiTth io 8ecord•Ke with thé EU4uir¢t)MtsoftknCbariti¢SAct2011 (th#20EI Acfj INortint¢yct of ofthe cltgritys accou Carri oututtder sectioo 145 of the2011 Act alld in ¢aTrykng outmy ex1tiottihaFfOll0d allth¢ A11¢bD1r¢QtiWSs11)bYthP CbHrfty CoJDmis5iOJJ rstGtion l45(5)(b) of tho 2011 ACL pl2nnitigAud ndllCt of qn2uditgoE9beyordthe limited 8SWT¥ttce thatau irydepend¢nt examillation¢Rllprovide. ConsequeJÈiy,l ¢5$0 opioiollagtrvthetberths 8¢couTrts pr¢ÉetttllYtu¢ aud fairvievlgLdwr¢ptK1È81ithitedto Ibose spB¢ificm8tteTS sd outinthe In¢]¢pelld•nt exTh1tth 5tAbm6nt. IndEpEudElltewDW¥stst£ments Slnce the¢bftrit)Is $$ incoD)e¢xttrds £250.QOOyow ¢xaWtscrDllLrt Jntsrbttof Abodylisttd insc¢tion l4S of the 2011 Act. X CODkn thatI LqU1edloWhlefth tha ex8Tti1É10ttbltaI¢rW41NCbof tkn l&stittite of CbartswdA¢¢ollDtatts Elland Bndwjlek I h8vecowp1etedmyex0mittstt I ronfit]n IlthtnoothriylJll8ttoTh b&ve ¢om¢tomy atIontiolrj ¢onrtKonwith the e¥anJillatioti Te8Sothlecau5Bknb¢lievEthinallynBtjl T l accountiDgttu)rdsThvenotkeptinE&YKftof thethDty8sTr4Uitedby¥e¢tioti 130 ofth#2011 A¢4. or 2 th¢ accounts &ottottrKotdwithth8e tecordsknot 3 the aGcowIts d¢Jm)troywlywith the applib}eu7[ernets coN¢¢yyinglhe fwm8lldr0tDr a(xouJt5 5ft outsn tke (&tiriti6s (A¢coulltsud Reports) Rcgylatiolls 2008 otherthAuaMyrquIrtlhÉth¢ tcowitsgive 8 w1rVi&WhIGh Is not aJDatter ¢Dhsideml 8spartof onkndep•Ml¢ntexamljll. ¥hollldbodrawnittthls reprtiDorderto eapwFrffiE of th¢ finalloi0lsthtvthtsto be ieBcbrd. Name.. KmyG2lJ8gber R¢l¢vantprofessiDDal qifiCl0ll tsrbody. FCAPL B¢rkshi IiGI 3BU Dots 20105126
NEWC TYNE DISTRtCT HE METHODIST C STATEMENT OF FOR THE YEARENDKD JIST A 25 rlotes Vnrestrld¢d D¢sl8oat¢d Restrkted E4dDwmElit Fulld Funds Vunds FuDd8 Tots]s Toto1$ 2025 2024 In¢ome and Eodos¥ments Choritible aclivilivs Invsshn¢nls-iDter¢s¢ Donatits and kgacies41oDation8 Other Chuitabk lrt¢o 554.730 03,840 119,168 666,266 88,351 180,770 5.996 526.592 85,486 99,688 121,386 4,292 44,000 5,996 20,1$3 17,602 66 4b Tolal ID¢omlnE Re50urct& 165,824 37,755 737,738 66 941.383 833,352 ChArftable AetlvlteS Salari¢s & A¥oCtatl Costs MathsECosis Adrninithiioll (3rantg & DonBtiotL8 Other ExpeThdlre 4c&6 109,902 ID,509 26,661 94,284 323,004 10,509 26.661 392.330 7,967 215,231 19.420 22.217 457,859 37,974 392,330 3,053 4,435 469 io TotAI ChllrAtabieAttlvlts 151,507 119.287 489,667 10 760,47I 752,701 Net Jn¢omel(ExpeRdlturel 14,317 181.5321 248,071 56 180.912 80,651 Tra85 BetWEellFunds (10,0811 1,561 8,576 {56 Sub Total 4,236 179,9711 256,647 180,912 80,651 Oth¢r{lo35) 223 Net MovpmeDt Itl Funds 4,236 179.9711 25&647 180,918 80,874 R¢con¢ilialion ofFuJHI$ TDthI funds brought fojwwd from 1st Septsmber2024. 245,030 487,545 353,464 3,109 1,089,148 1,008,274 Tolal Fuiid¥ Carrtcd ForwArd ot 31st August 2025 249,266 407,574 3,115 1.270,066 1,089,148 Tbe $lfytemelll offiDaB¢A&l 8¢tlvitlos lllcludts allgaitts imd Ios5eB recoglSEd tbe yellr. Ali repurees •d rewurces expended derlvE fro cDntiLulng aetlYltle$ Tbese uDiudlted fin9llcfI ttements have beem sublectto IttdÈpÈdt examlth*tlott. See rtport on pige 2.
IYEWCASTL E DIST F THE Mr0D1sT UEET AS AT31ST AUCU 2025 Notey Totals Tolals Z024 2025 Flxed Assets 169,84D 169,840 CurrÈntAssets Debtors & PT¢payDtB Cish ai Bank 20.585 27,L74 1,800,988 1,595,579 Tolal CUllt knets 1,821,573 1,622,753 Crtdltors 273,740 291,410 N¢1 cu1 A8sds Total AJ$ets le5$ Net Cyrrentl.fahllltl¢s CredlhTrr5: due gfter Dne year I,S47,833 1,331,343 1,717,67J 1,501,L83 447,607 412.035 Net Assets 1,270,066 1.089,148 Fund$ oftbe D15tr1¢t Genetal Fund (unttri¢l¢} Designated Funds Rleted Funds Endowm¢t)t Funds 249,266 407,574 245,030 487,545 353,464 3,109 12 li TotAI Funds 1270,066 1,089.148 The fill&llrial salem¢nts on pjgeg 3. 15 wereAPPtDved by th¢boord of 1Tht3 OD and stglled on its behalf by.. JotMlhanSew¢ll Christopher Horton Trnstees ThE8Bullaudlted tkngn¢lal Jtatstllmhts h#ve betw $ublect to ludepeudent ex&mlntlDlI. See ropDrt PAKt 2.
NEWCASTLE UPON TYNE DISTRicf OF THE METHODIST CHURCH CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST AUGUST 2025 2025 2024 R¢con¢iliation8 of movemtnts in fvnds Net movement in fiu (Increas¢)Idxr¢a8e ID debtors (DecreAsellin¢re3se ill creditor$ 180,918 6,589 17,902 80,874 156.561 55,485 Cash flows from operY4ting artivities 205,409 292,920 Incrcase in cash and equivalcllts 205,409 292,920 Cash and cash equivalents at the b6gitming of the year 1,595,579 1,302,659 Cash attd Cash equiv8leThts at thc end of the year 1,800.988 1.595,579 These unxudlted Ilnanci*l st4t¢m¢nt8 have beem 8llbJest to independent exgmination. Se¢ report on PAge 2
NEIVCJlSI'LE UPON n'NE DISTRICT OF THF. FwlETHODIS1' 'HURCH NOTES TO'I'H TtrlTbfvlENTS FOR THC YEAR ENDED JIST AUGiiST AccouThtiRg policit8 Ilasis fjfprepHI'tion of rtnall¢ial statemetLt5 The financial slatein¢nls hav¢ b¢cn piepared in ac¢ordanL% Iviih Accounting and Reporting by Chai'itl¢s'. Slatelli¢nt of Recojnniended Prdclice applicabl¢ lo thari11¢5 prepwifjg their accounls irt ALLordance Iviih IhE financial R¢wrling SlaThdaiQ applicable in the UK and Republic of Ii'eland IFRS1021 lelTe¢iive l January 20191 (Lliarilies SORP IFRS 10211, the Financial Reporting Standard applicable Éti the UK )d RUbsi¢ of li¢land IFRS 1021. llie financial stat¢nict)tshave beeTr Prepared 10 ve a INe ld Isir view alld hav¢ d¢part¢d froni th¢ Charities IALcouTrls and R¢portsl Re8ul&tions 2008 only 10 thc exteiil iryuired lo provide ll liue and fair vit%i,. I'hi8 d¢prtrtu h&sinvolved following AccounliNg and R¢porting by Charitie5, preparing their afcounts in accordance iyilh Ihc FinaiicialRcportln8 slaiid&rd applicttble in the UK lid Rq)uhlic ofirelfind IFRSI 021 is5d ID Oclobei. 2019 rather Ihaii Ihe Accounling aThd Rcporling by Charitits.. Stat¢m¢nt of Rec()mnnded Ptacliee effective fvoiii Isl Api'il 2005 ivhich has since b¢¢N iYithdr&ii'n. Th¢ add¥¢%s of the Disirici's roisiered olee and pricIpal placc of bwirK55 is 246 Wingrove Ro&d Norih, F¢nhDlli, Nv¢&tle iipon Tyne, Nf4 9EJ. Nelyeale tipon lj'ne District ofih¢ M¢ldISt ChutLh meets the definition of a publie llert1 etllily under FRS 102. A&sels and liabililies are initially recOlS¢d at hi51orical rost or tr&ns&cliOn value unless ollierivise 51it¢d ID Ihc rclcyant accounling policy. Th¢ awoufjls ar¢ piepared in e1.11$ iyhich is the fiinrlional curr¢¥Ky ofthe Fharity. Moiiet8ry smounls iii Ihesc rJLIa1 &dlLiiicnls d¥r ruullded lo Ili¢ n¢ar¢5t £ Gobng ¢Onf¢rn Financiiil Reporting Simdard 102 Y¢quir¢5, if approprittie, Disli'icl's financial 5tareiiieDts ¥Te prepaTed on going Conccm b&sis, whicl) I8115 Ih&i Ihe Distric4 is able lo otKI'8le fiv th¢ foKsc¢Bble futil the bhsis or ka()iirn and rea50nabtc projcctcd ¥csourccs. Aftcr I'¢vi•ving filuti&l and oiher informaitott available, Truste£5 collgider Ihal t1¢ are no MiateriAI iJnceilainliE% Én rc5PCCtof th¢ DL8lricl's ability to contin¢ as a goin¥ Loncem. Nui'castle iipon T)'n¢ Di%lricl of th# MellM)disi Chiircli ¥deqiiale reI7rce% lo conliniic in oprrdlional £Kis1£n fDT the forL'5cY&bl¢ fiilure. T1Y continu¢ to believe tlie ¥oin8 concerii basis of aecounling is approprialr in preparinglhe annual fin&nciJl stalenienls. Fund actounllng I'he funds hcld coii8tiNre.' Funds held for ), purpose ofihe Dislricl which ar¢ Unra%tricie De%ig11gle(I l-.uDds and Rc%liicld Fuiids ivhi¢h ar¢ held for i narruwer plpOse f.ndow#ient Fiinds whicli ¢prrsetti gifis, Ihe capiial novnially beiiig unayailablc forspBndiii& and th¢ incoinc Iroin ivhich is eiihei Rc51rirled oi. UnT¢Siri¢kd. D¢laÉls oleach maierial fund ale disclvsed iii llo1¢5 10-1 S lo IIKse &ccounl5. Income Incoiii¢ is iEcogi)is¢d in Ihe period in ivhicli the Di%l¥icl is enliiled to ieeeipi nil Ihe anxkuni can be iiieasured iyitli reusunllble eeriainty. Incom¢ is def¢ry¢d only N%'hEn Ihp DisifiLt has 10 fulfil conditions b¢fore becurtiiiig cnlillcd tu il or itherc IIK donor gpecifLed Ihai rhe incoiiie is lo be ¢xp¢nded in a fulurc pcriDd. Volunlttry inwme ree¢ivcd by ivay of donalion5 aTrd gills ID Ihc District is Èncliidcd in full in the $iÈtdftieni of rit)ancial acl1vili ivli¢n received. Intangible inconie is inLliided unless il ieprescn15 gdS or serviees ¥vhi¢li Ivould have oihenvise beeii PiliLlias¢d.
LE UPO CTOFThE ETHODIST HURCH NOTES TD I. R THK YKAR E INANCIAL DED 31ST AUGU¥I' 2025 AccDuDtlng pollcley conlkntttd Expelldlure Exp¢nditUT¢ IB rec4>gllised when a liability Is lrtcutted or • constructive obtigAtiottAriw tharregults in the paynKttl beingun&voidBblc. Resources ¢xp¢nded ate fftllocaledto the particularActiviiy whet# Eh¢¢o$i r¢lales direcily 10 thai activity. Debtors Othrr d¢blors ar¢ vecolSed llt th¢ seiiLemMt amount afkr ttadediwwlltsoffered. Pr¢paym¢rtts avalUed ai Ibe amouDt prepaid Det of &tty trndt di8collts due. C15h at bank gtLd kn haod Casb Al bank ind in hand iD¢ludes cash andshgrt t¢tJn bighiy liquid iDvestmPXLts with a shOrtManlty ofthrce ntlks 01 less fromthedale of acquisition orop¢ningof the depD5It or sllnilar aOUnt. LIAbllltle5 ¥nd provldort LiabililiC5 r¢ recognised whejk there 18 an obligation al thebalan¢e theerd&te os A rrAult of a pa81 ¢V¢JtI, Èl is piobablethat a tran8ferof econo]c brncfit willbcrequired in 8ettlemetti, and th¢ hTt)ountofthe3EttlEment can be estimatedreliably. Liabilities are recogiii8ed ai ihe amount Ibat Ibe DisttiCtanii¢ipat¢s itwill pay lo settletbe dtbl or th¢amovnt il hos ieccived a$ advanced payments foi th¢ goods or s¢tYices it musi provid¢. Tanglblc flxed 985ets dpproclHtio F5xal 8SSEts illilially m¢asurcd at cost and subsequ¢Dtly M¢asU al 1 l¢ss a¢twJwlHted depreciation. Dq>re¢i*tiots ig notch4Tgtsl on freehold buildiDg5 asunder Ornl the ttsidual ¥8lucs ate con8idered to begreaierth8tt Cost. I10er, the ratryingvalues of freehoidbuildings are r¢viewed foT ipalM)e0t if events or chatys in ¢tr¢utsslatt¢¢s indi¢at¢the cDrryin8vaI maynot beTEcovErdbl¢. As5¢ts having illilial (xistof £l,(M)O Or1 written offoll a4uisÉtioll. Flnlln¢l41 loglrniNnt$ Fingn¢iJ]l iTh8trumEnts are clwsified and a£¢outLtsd for, according to Ilke sub$lattceof tha¢(trctUal arts[nl S fLlhtr fttmncial asgets, fitsaJKial liabilities oiequity iDstnDnuJls. kn equity ]Dst1cLI 18 anycollthtthBI eviden¢es a residual inteTesl ill the assds of the Distrittttsfter dthcling all of ils liabilities. The District hRs eJe£lEd lo apply thr provi8ion8 of Section I I 'B85i¢ Financial ID5truioents." InslnmJ¢llts of FRS 102, Èn full to fyll of ils fID¢11 stlDBDts. All of th¢ ch•rili¢s fllJaJKial Hgsets hnd [311 liabiliiies qualify as bBsi¢ rDCIal instNmettts. Basic financial iti8trnMrts &Y¢ inilj811y rccognised 81 transJdion lucad 5ubsEqu¢ntlyrn&45ured 4t their 8¢ttl¢m¢llt valu
TLE UPON T TRICT OF HE MET IST CHURCH NOTVS TO THE FIN CLIL STATEM FOR THB YXAR ENDED 31ST AUGUST 2 Inv¢stment$ ttsves¢m¢nls are$la¢ed At]]TkelV¥Iue lesg aDyprovision forpaannt diminutÉorL iD Yaill Galn40055e5) knvt$tw¢nts R¢ali5¢d andunTgnlssed ¢apilal gains gDd losses ort itiV¢sÉm¢nls Lr¢dEaltwith in thE SIAiemettt OfFanCial A¢tivitics iD theyear in whicb they arise. b¢d on th¢ brought fotwaid valuations or ¢05taf Subseqent addition3. Employ¢e beneflts Tr coslg of short.cnn¢mployeebenefits at¢ recogoised as a liabilily 8nd in expense, tsnless Ihesetosls wuired tobe capsi•lised as inlangible or l&ngibl¢ fixed asset. Empjoyeeg eIlY enlLtl¢d toc9 fotwllrd unused boliday enliilement ID excepuoDal ¢ir¢umslanc&%, and ODly by 88rt£m¢ with mana8Ctnent. The ¢oslofatty unused enliilem¢n¢ is rt¢ognised itith¢ period i whirh the cmploy¢¢'5 s¢rvi¢es atei¢qtsired. Penslo 5¢heTrye Tb¢fharltyopllfr a mLti-employLYPCll5iOll 8¢hem¢ forils lay ¢roployees. The schEme ¢ontribulions 8 011&ed as EXP¢tlre IA thewiod to whichth¢y r¢lAl¢ as theTe i5 insuff11 ittf0mIlon avaiioble touse defjtted bettefii a¢counlwLg. Ordained staff artM¢nS of themeibodisl Minwen Pension Schetlle. Where applicable & Ilablliry is rttoglliscd for¢ontribuiiotss #risittg from 8n 8wentwith the mtslii4mployerplan that d¢l¢rnJÉnes how thBGbarily will fuod a deficit. Contribution% &Tedisc(ll]Thkd. at a tat¢ artordin8 to FRS102, when they 8T¢ not exp¢rled to bo4¢ttl¢d wb(klly within 12months oftb¢ period end. The unwinding ¢fthe ds5c04tr&ts Is recoETri5ed a5 a wsl. The ¢ontribuiiun5 paywble by the¢h3trity ¢har8ed lo IDcixne aDd ¢XPEDditure an)ounts to 121,763 12023124- £19,809) gency arrangetnertts Tli¢Di8trict acts agerti itt the cojleclion alldpaythcnl of Methodist Church Fund. Relatsd paynTrts r¢ttivd from theCir¢i)lq aiep8idover lo IILeCoJJtt¢xion and exduded from Ike Siattmetsl of FI[DelaI Acliviiies and HTe shown separately in nntel9. Crffl¢&l ac¢ouBtlng eJtlmate5 aud re5 of l¥dgemettt Ftsilma And judge]neDls A((1na1IY cvBlualed and are baseil on hi5t()ricd expcti£Dce aod other la¢lors, in¢luding expcctaliDttof tulureeveDts thai a[¢ beli¢v¢d lo b¢re4s¢)D&biE und¢rthe cl1tanceS. 07hcvl accoiipJlingeJllMolesaJa$s1ivflort TheDistricl makes e&imal¢s and asswnptions nCerns8 th£t¢. The]t*uliittg aOtting ¢ytimate attd a5SUmPtions will, by d¢fithition, seldom equal lo thcJtlal¢d a¢tual Y11ts. Sllppott from Yoluntegrd Groups of voluntsers wppi#% Ihework of thB rhar¢iy¥ the trusl¢e8 areenoymou81y grnl¢fyl forall ihehuTd work they do.PlaciDga Lne1aryVle on the cortiribulions of Ihe volullleets presents SIrEC2]It diffi¢ulliGq. With the l#¢k of amJrk¢l comparatprIce for v(blUnt8, il is iJw>ractical fu[ Ih¢ir¢ontribulio to be Mre{l reliably forAccourJiingpurpose5. Given thBabsM¢¢of a reliBble tTheRsurement bagss, th¢ cotttslbuiion of 8eDoi&I volunleets J]ol b¢en inclLded as its¢ome IL tho ¢h?rfjty'8 acGouDIs.
NE 8TLE UPO TYNE D TRICT O IETH NOT TO FOR THK YLAM FINANC DED 31sfAU 'rATEMEYI 025 4& Xn¢ome froju ChRritablt Attlvltiei Unrestrl¢¢ed De5igrtated Fuud Futtds Rektrltred Xndowmen¢ Tot&l Total Funds Futtds 2025 2024 Assessment 108,444 Frotllcircmit Model Th1 Funds 183.960 183,960 I l6.585 & Ptoperty Fwid 370.770 370,770 554,730 666,266 The th¢trm¢ frorn chariiDble a¢iivilh was £606,26612024. £526.592) ofwhich £1 I l 536 w&s uLresiricled {2024-£108.4441 aod £554,730was rcsth¢lcd (2024- £418,148) 301,563 526,592 4b. Other Un-Restrlctsd D¥$SgD•ted Fund Futtd$ Restrl¢ted FMMd$ lotal 2025 Total 2024 Suttd5 Sundry Income 5.996 5.996 Th¢ otherincotDe fvnding w9s E5.996 (2024- £19,111) of which £5,996 was unrc5thcid (2024- £19,111). 4c, Expelldlture staff costs Dlreet ¢o%t$ SuJbPOrt C05t8 TotAI 2025 Tot&1 2024 Sfjhries aDd ss51ted costs 323,004 323,004 215.231 10,509 19,420 26.661 22,217 392,330 457,8S9 7,967 7,967 37,974 323,004 392230 45.137 760.47L 752,701 BzpendittLTe for ihe yearwas £760,471 12024-£752.701} Df whiih £489,667 (2024-£5SR,7191 was restticled, £151,5071202¥ £127,361) was unrestricied,£119287 12024. £4171067,013 1wasdesitsd aDd £IO12024- 881 wus endowmenL 10,509 26.661 Athinistration Qrdnls Blld dDnaiioDs Other expeDdithte 392,330 Grants atsd donaiions gr¢ 2025 mad¢ up ss follows.. £392.330 Breakdowtt of ats paid ar¢5howL al note 20 orLp&ge IS Support costs ara Z025 £45.13? 2024 £457,9 2024 £79,611 Details ofexpEnse8 reimbuTs¢d lo trustCES iocluded in rtoie 5 DurAD8 theye8reKP¢tL5fSK rnim6r 10 tsvsle¢5 of thcchAtÉty totslling£13,719 (2024: £8,920)
TL8UP NTYNED CTOFT DIST CHURCH ES TO THL FI YEAR END ANCLIL STATEMEN GUSI. 20 Tru5teES Noneof IhetrU£tee4 orp¢r5011S CDDnECtd with them. any mLun¢ration orotherbeuefits from Ibe Di%trictor aDyconDCCtd organi5ation 85 L r¢5uII of th¢ir officeduring the ye#r etth 31st August2025 {2024 £tiill. Tnlee5 aTe lljlowed to reclcertaIn expcnsu itteuued B5 R le5ultuf them thlfilling Ib¢irdulies. The . such * travd POSluReand Idephone. The amowil ¢l&imed duritt8 the yLYr ettded 31st August 2025 was.. 201S 2024 Ntsmbu of tNstee3whoTfftpaid expenses R¢itnbutscmenl of ¢xpenses Tolai reirtthusemenl of ¢XP¢D £13.719 £8,920 Staff tosts aknd the cost of key manfjgemont persoMe1 The Aggregato p#yro]] cosfs durthg Iht year wert: 2025 2024 W&ges Salari Social Security Cos13 OtherPMsion Costs 220.963 19.297 21.763 262,023 160,748 10,967 19,809 191,524 No cmpLoyee eamed in e%ces5 of £60,000 dutingthe yegr P025.' 71} Pxrtitulirs o(employeES: TlJeaverdg¢ numbcr ofs¢aff employed by lh¢ ptriCtduEl0g the arnounltA 10.. 2025 2024 io Kty manRgemeMt per&OLe1 No SRlaiirs as ¢rnployee beuefiis arepaid to th¢ k¢ynJ&na8¢mellt perSOM for the year{2024.' Thill Net outgolng rDree$ Net outgoing rGwuiEc6 ar¢slalednfterchar8uIg'. 2025 2Q24 $14ff pension ¢ontrilMlions tndepend¢nl ExanJift¢rs f¢¢ 21.763 3,990 19,809 4,260 TllnElblc Ed #ssets Freehold BlllldlnE$ Cost Isl Sept¢tnb¢r 2024 & 31stAugust 2025 DreCIatIO Igl Stpletnber 2024 & 3151 August 2025 Net book vlllne 3151 August 2024 & 31s¢ August 2025 All tangibic fjxed assets oreheld for ¢harilabl¢putposes. 175,516 5,676 169.840
li STLE UPON FTHE HURCH NOT&S TO T THE YEAR EliD NCIAL STAT D JIST AUCUST 2•15 TS Deblor¥ and prep8yrneI 2025 2024 DistrietAid Laan Ptepaym¢nt& Tolal 7,740 12.845 20,585 9,428 17.746 27.174 Crtditors: 2025 2024 crlI0rS 8Dd Duewithin twelve ntb9 27J,740 291.410 Creditorsdue ov¢r twelve tnDrtlhs 447.607 721.347 412,035 703,445 10 Endowment fund5 In¢omlng I Sppternbei Ilesourees 2024 Galtt (LosspI} Tr&nsfer$ Outgolng Resouree$ 31 Augugt 2025 2025 Petmattentendowmellts: ThBW H Scoii Mct[ll]&lT3l 3,109 156 In¢omlog 1st September Resouttt$ C4Jos {L•sseil TransfEri BalAllCP Rtsourees 31st Avgu$l 2024 2024 2023 P¢rtD8DenteDdowm¢nts Th¢WH Scott MeJnDrial Th1 2,686 223 1791 3,109 TbeWN Scott Memotial Ttu¥l wus ¢slabli%hed 1924 for the hencfil of We51¢y3n Mdhodi51 Miniglers Widows, This was subsequcnily Nnknded duo lo the lack of bEn¢firIati and th¢ in¢omeoDIy IB tsow poid to the DsstrirtB¢nevol¢nt Fund. The furtd is ryr¢5¢nia by Inve81Thl1%.
12 CAST PON E DIsfRICT THEM H DIST CItURCH NOIKS A. THE FlllANCIAL STATEMEN13 FOR THE YEAR ENDED 31sr AUGUS 2025 11 R¢strlrted funds IDve5mtnt Balallce 31 August 2025 496,418 2,976 ZOZ5 I Seyttmb¢r 2024 266.750 2.605 C&lll5 Expttdlture (386,7571 ILDsse51 Tranrftrs Distr¢¢l Advallce Fund Benevolelli FuJJd Edu¢alion and Yuulh Fund TraininÈFwid NFNP Fund 616,425 315 56 1,623 6,897 11,6231 {7.(X>31 194,254} 1489,667) 106 84,109 353,464 120,892 737.738 110.717 8,576 Balance Illwt$tmellt 2024 I Stplember 2023 247.846 3.073 Galns 31 August 2024 266750 2.605 IDcoTlle Expèrtdlture IL0$5¢51 Trall$fers Distr¢ctAdvaoce Fund Benevol¥tst FuLd Education & Y¢yth FuJ)d NPNP Fund Trainihg Fwid 475,324 1450.420) 15471 11,3081 {87.7951 110,249) 1558,3191 3,308 46,740 125,164 84,109 10,249 13,636 297,659 6(M),488 353.464 12 Deslgnaled Balgnc¢ I Septtbnber Imwe5tmunt Balanttr 2025 31 August 2025 294.172 2024 342.263 7,030 108,122 30.130 487,545 JD¢orne Expemdlfurt 1469) (Losses) TrAttifrs Capithl FuThd OurCallin8 DislrsciAid Fun Mission Toth¢[ Fund Total Desigo&t¢dFunds 14,808 17,667 5,28D 162.430) 94,121 113.402 IJO,1301 37,755 (119,287) 407.574 B&lallce Inveslmertt Balance 2024 I Seplember 2D23 Calms 31 August ID24 IllcDtrte Expendlture 16,448 73.398 IL085es1 Tr&tt$fers Capital FuJJd (hjrcalling IDLatnaIFthd Dislri¢tAÉd Futtd mi10 Together Fu]wl Total DeSiated funds 326.268 (4531 166,3681 342263 7.030 20 1201 103.621 4,501 108,122 30,130 487.545 (1921 167,0131 460,231 94,347 120) Thtse uiiudlted Ilnanclal stAtemctLti havo bee 5ubltctto Indtpeident ¢i•]ui]J£tiotL. See report pgge2
NEWCAS TRICT OFTH TH HURCH NOT&S TO THE Fll¥AI%'CIAL SI'ATKMENTS FORT YEAR ENDED 31ST AUGUST 2025 IZ Doslgnated Kuttdtt leolltllluèd> Th¢ incom¢ fvnds ofih¢ ¢harity 1ncludeda%iated fvnds, whichhas been setaside outofuRr¢stiided funds by thc Truslcts forsp¢£ific puryosey.. The C8pitsI Fund is a fund kn which a]1 memb$ and ¢iwuits hAve Bubs¢tibcd. HiSti1C&1IY VEStO)entIn¢ tsnly will be used for peopl¢" based PTojects atsy fvndinggrdnted will be orl9 pump-prin)ing basis however Synod 38ted that capital may tww be Eel. S¢v¢ral gt8nls have b¢¢n m4de. The nd ig represented bYba bala¢6 aDd is fidly sub5riibd to. The Di8trict Fulld has been Sp ¢0 mak¢104ns loaidcowletion of projects. The Mission Together Fwidha5 b¢ellused to fuDd Ih¢Our CalliJJgll)t The OuiCallingFund is4 wnt from C0nDex lo fund the wotk of Deacon T HDm¢ h¢r work as Di8tiict Co[OTrDity F.nga8emt 4]er. It was resolvBd to fuDd deficit from th¢ District Capitsl Fulld. 13 Rstrted funds The irt¢On fillds of the tharity include tttl(lEd funds ComprisE the foJlowiDg u[Xpded bo18n¢es of donaiions and gr4L18 h¢ld on Irusts to be &pplied for $pecifÈc purposes.. Th¢ Bellevolent FuDd IreSents funds dtgiwted forbeDevol¢nl purposes as la]ddOw by StthndinK Ord¢r 527121- The incOnorth< d illcludc8 trdnsf¢r¥ from W H Scott MeD)oiiAI TnLSt. The fvttd is repr¢s¢JJled by¢a$h ballk balHrt¢es. The DiBtrict Adyanrr VuDd 1$ & fund sel up ld adTnrnislered under the statLdingord¢r5 of th¢ Methodist Cburch. Itrcceive# iLrome from Circuit Modej Trust Futth within IheDÈ8tticI 108¢ther wilh 4tt allocaliorlfrom Connexional Adv&t¢ & Property Fund for prop¢riy ajkd peoplebBSed projects to further the work of this cbarity in Ih¢N¢wc•sll¢ Dis1ri¢l. Sutplus fund6 ITeheld with th¢T*wslees f0rmelbodisturch P08¢8. TrRiniTrgTrund r¢¢¢iv¢sJonaliolls frorn Circuits attd makes donatlOn8 to lay a ord¥illed tn¢tnbers of Chut¢hes underlakwlg trainillg. The Connexiollnl Strategy New PlaErs Nrw P¢opl¢ kDOWI asT4PNP aTe Proj18 fDttused on forrnin8 new Christian MMnitIeS for Ib(kse llotycl part of eXtIng ehurcb. NPNP'S aretbe most ethtlV¢os or COllllEClgllvwptxjj5, new p1¢groupS new reSidts io ChFislion sKploratsoD 8J)d C(nIty. TheEducatioll and Ytsulh Fuod is used topaytlLccosts of Youtk8 Peopl¢ fromlhe Dislri¢t &ttendiThg an] eonferencekown a& 3 GwKral¢.
14 N TYNE DISTRICT OFT METHODIsf CHURCH NOTES TO THE FINANCIAL Sq'A OR THE YEARENDED 3 ME ST2 25 14 Charttable ¢owmltment Al 31st Aus1 2025 Ihcr¢ welc commlbx1s of £144.720 which aTe 10 be fund out ofthe DisirÉet Capiial Futhl 12024-£LÈI). IS iplllmatt gonlrolllng party Th¢ ullirDal¢ ¢olltrolliDgpBrty of theDistri¢ti$ ¢oDsidered to bethBAnnuBIConferellce of the Methodist Church. 16 Relted pArtles Thctdalrd parti¢$ of th¢ District are tw¢lveC1rcui their Chapels artd Manse5, wbi¢b are all based iti the Nortb-East ofEngl&nd. Tb¢y are CODt&cl&ble via thBprincipal addFe88 of Ib¢ Chariry. Funds ar¢ transfffred on quart¢rlybaS. No r¢tsied party trsttsx¢iiDnS iookplaeeduying th¢¢urrnl orpr¢vious y¢llr. 17 Analy51s of n¢t asset5 betwe fllnds UD-Re5tr1cled Dtsl8tt#ted Retrltt¢d EOdowmel Funds Funds Funds Tolil 2D25 2025 Tangib1¢X¢d •ss¢ls Cuttenta&%¢ts CredÉlorsundcr 12 mottik CT¢diliff3over 12 month5 169.840 88,901 19,4751 169.840 3,115 1,821573 1273,7401 {447,6071 3,115 1270,066 407.S74 1.321,983 1264,265) 1447,6071 249.266 407574 UJL.Restrlctsd DeslgDYited Reslrl¢t¢d EndDwment Fund Funds Fmndi Funds Totlll 2024 2024 TaD¥ibl¢ fixed a55ds Curr¢nt as8¢1$ Creditor$ under 12 monib8 Crty]itors ovu 12 motslhs 169,840 86,110 (10.920) 169.840 3,109 1.622.753 {291,4101 {412,035 3,109 1,089,148 487.545 1.045,989 P80.4901 (412.035) 353.464 245,030 487,545
15 C UPON TI'NE DISTRICT OF I'HK INIETIIOI)IST CHIIRCH NOTES TO THE FINIINCIAL STATEIENTs riOR THE YEIlR 31.%'J' All('11s'r 2025 18 TA%#tinn Thr Districl is eXp1 from MN on incoine and gairts Falling Ivithin S¢clioii 466 10 493 of Ihc Coq)orslioJ] l ax Act2010 lo the &Klenl that Ihes¢ &re applied to ils LharEtable objwts. No lax Lharges have &risert in the Dislricr. 19 Amounls d18bllised as s)kVelit 2024 Meih(Kli¢ Church Fun(1 asse5sixiellls t¢eeived 592,218 563,356 Meihudist Chiirch fund assessnienis paid 592,218 563.356 20 Gr*nt5 Wmd douattons 2025 20Z4 Dislrici Manse Repaii's District PiY)perty Sttcr¢lary Biuii$iviLk Mclh()distChuirh Sc(Jls Gap N4eihodisl Church Hdron Mdhodist Chiirch Con5ett Methodist Churcli Ch¢8l¢r Lc Slic¢1 CirLuit 38,000 86.039 7,000 5,000 1,000 3,000 87.203 2,000 211.875 North Shiclds & Whitley Ba), l.laliivliistl¢ Youth Worker Kibbl¢sii'vfflh Mclhodl Churth Sunderland Saniba 16,0471 (5,0001 20,000 150,0001 141,584 60,0(M) 15,000 219,817 30.000 20,000 Mother Hou.sc IDi51rict Evang¢li5ni Enthle Bedc Lsl'wil Chinese Chuith Shildfjeld Projcct Pontclaiid Melliodisl Chur Noiili Wes( Diirliani Recovery Church Sl Johns Whiiley Bay Churcli at the Mar8iDS 10,000 19.3401 115,OUDI 3.360 20,(M)O 150,0001 30,000 GrBD15 R¢paid Sniall GIEnts 19.(KlOI 2,650 454,1104 547 383.704 7,003 1.623 392,330 IiidivÉduals for Traliiiiig all undtt £IIKTrD Educalloii and Youth 457.859