## **Leeds South & West Methodist Circuit**
# **Trustees Annual Report & Accounts 2020/21**
## **Leeds South & West Circuit**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31st Aug 2021**
## **Introduction**
The circuit exists to support churches in their current worship, mission, and service through the centralised provision of ordained staff (& their accommodation) and lay employees. Presbyters are given pastoral oversight of specific churches whilst other roles act as points of reference for their areas of expertise. We coordinate the provision of Sunday worship and offer strategic ideas and plans for shaping the church for the future.
## **Aims and organisation**
The circuit is part of the Methodist Church. We exist to increase the awareness of God's presence, to celebrate God's love, to help people learn and develop as Christians, act as a good neighbour and challenge injustice. Our strategic objectives (worship, service, learning & caring and evangelism) are detailed in the ‘Our Calling’ document available from
www.methodist.org.uk/about-us/the-methodist-church/our-calling
## **Review of the year**
2020/21 proved a tremendous challenge with many of our church buildings remaining closed throughout the pandemic or only operating their premises at a reduced capacity, bringing both pastoral and operational challenges and new opportunities.
Worship continued online, (live and recorded) and by post, peaking at over four hundred envelopes of resources sent weekly. The circuit engaged with people regularly through its website and used Facebook, YouTube and Zoom accounts in creative ways to reach as many as possible alongside a more regular telephone ministry.
The prolonged absence from our sanctuaries gave us the chance to be able to serve a wider range of people, especially those who cannot get to a church on Sunday and provide them with a better choice of resources than previously. Balancing this provision as more standard activities resume will need to be carefully considered as buildings reopen. This time will also bring the ability to effect change more easily after so much upheaval.
Due to the central provision of resources, the team was able to support churches who could not undertake such activities themselves and ensure an efficient distribution of materials. Ordained staff also continued to spend significant time with the wider community through the provision of pastoral care as well as demands of funeral support. Demand for weddings and baptism also resumed as the building came back into use.
The children and families’ development worker provided significant online resources for our younger people and remains highly valued by her churches. The admin team created a virtual office and offered more advice and help regarding finance, governance, and administrative matters than ever before. Demand for their time only continues to grow.
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Our lay pastor provided significant amounts of telephone and online pastoral and prayer opportunities. Churches were able to enjoy a varied programme of preachers online and began to explore and develop new ways of coming together.
Centralisation also enabled staff to worship more regularly within their communities without always holding the leadership role, providing more time to nurture their own personal reflections and growth.
We were unable to pursue our original vision for a community house during this time but work on a dispersed community continues.
Finance remains a concern, with the loss of many room rentals and fundraising opportunities. The circuit has established a fund to support and help churches in crisis.
Despite everything, morale in the team remains high and the online communities have been particularly helpful in breaking down barriers between different local communities.
We are grateful for the teamwork of ordained people, lay staff and volunteers, which enables both the care of our people and the continuance of operations. We received a new deacon and presbyter, Rev Pete Brazier and Deacon Guy Austin-Bride to replace the two presbyters who left us in Aug 2020.
## **Finance Summary**
## **Income trends**
Circuit income is primarily drawn from the assessment paid by the circuit churches £421,731 (98%). Additionally, some income is received from letting donations & investments (2%).
## **Expenditure trends**
Stipends increase each financial year in line with Conference approved amounts. The circuit also applies the same increase to its lay employees. 53% of expenses were used to pay our people and associated costs (£276,621). 18% represented the circuit's contributions to the district and connexional budgets (£92,940). This is used to fund the work of the wider methodist church.
Other expenditure £102,007 (20%) includes the upkeep of our minister residences and associated running costs, admin and governance requirements, grants to support churches, and the development of new projects such as our community house. An additional £50,000 (9%) was put aside to pay a grant to Interact to carry out work in the Meanwood area following the decision for the local church to cease to meet.
## **Fund balances**
At the year end, the net current assets of the circuit were £ 406,645. This has increased, due to the sale of property. The Trustees note that this is more than sufficient to cover the expenditure of the charity for at least 6 months and cope with the pandemic effects in the medium term.
## **Plans for 21/22**
The pandemic has changed some plans with projects having to be put on hold and budgets and resources redirected to accommodate online, telephony and postal ministries. Two churches have been unable to pay their contributions this year, and there is likely to be significant challenges to our income stream in the near future as churches reassess their future mission plans. This may affect our ability to maintain the current levels of staff.
Not all churches will recover easily from Covid and with increasing costs and a slow return of building use, this will bring challenging times. Climate change needs and rising energy costs are also continuing to be concerns.
A reserves policy is attached to this document which includes a fund for churches in crisis and sufficient savings to deal with any income shortfall next year
4
## **Governance**
## **Basis of preparation and legal framework**
The Charity’s annual report and accounts for the year ended 31 August 2021 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019) - Charities SORP (FRS 102).
**Full Name of Charity:** Leeds South & West Circuit **Registration Charity Number:** 1129529 **Date of registration:** 2009
Charity in present form from 2015/16 (It became the continuing entity of the Charity no of Leeds Headingley and West registered in 2009)
## **Main communication address:**
Circuit Office, Wesley Road Chapel, Wesley Road, Leeds LS12 1UL
The members of the Leeds South & West Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.
A Trustee List is attached as Appendix A to this report.
## **Circuit Ministers and officers**
## **Active Circuit Ministers**
Rev Jo Lightowler (Superintendent),
Rev Pete Brazier, Rev Mark Godfrey, Rev Keith Hunt, Rev Rach Ward, Deacon Guy Austin-Bride
## **Children & Families Development Worker**
Mrs Sharon Brocksom
## **Lay Pastor**
Mr Chris Coleman
## **Circuit Stewards (Lay Volunteers)**
Miss Anne Jackson (Senior), Mrs Kirsty Butler, Mr Peter Cordwell, Prof Edmund Linfield, Mr Phil Maud, Dr Rob Moore Mrs Elizabeth Smith, Mr Stuart Westerman, Miss Audrey Wilks,
## **Administrators**
Mrs Erica Hartley & Miss Helen Boocock
Miss H C Boocock acted as the principal officer overseeing the day-to-day financial management and accounting for the circuit during the year.
**Independent examiner** : Sleigh & Story Chartered Certified Accountants Thornhill Brigg Mills, Thornhill Beck Lane, Brighouse HD6 4AH
**Investment Bankers** : Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes
## **Aims and Organisation**
The Charity's objective is to act as a resource provider within the area around South & West Leeds for the Methodist Church:
The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:
- a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
- b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;
- c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
- d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church
- Worshipping God through prayer, song and other acts of worship including the organisation and resourcing of regular public acts of worship open to members of the church and non-members alike
- The teaching of Christianity through sermons, courses, and small groups.
- The resourcing of pastoral work including visiting the sick and bereaved.
- Taking religious assemblies in local schools.
- Promotion of Christianity through the staging of events and services.
- Working with local groups to improve and benefit the communities in which we live
- Provision of chaplaincy services to the local university and other institutions.
## **Public Benefit**
The Leeds South & West Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **Structure, Governance and Management**
The governing document for the circuit is the Deed of Union (1932) and Methodist Church Act (1976).
Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD). All Governance Documents can be found online at the Methodist Church of Great Britain Website
Day to day management of the circuit is undertaken by the Circuit Leadership Team along with the Local Preachers' Meeting, the Circuit Governance Committee, and the Circuit Meeting.
## **Trustee Training**
A range of guidance produced by Methodist Connexion to support the effective running of the circuit, specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is made available to all new Circuit meeting members as induction to their role as trustees.
## **Related Parties**
The Circuit is part of the Yorkshire West District and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the circuit
## **Churches within Leeds South & West Circuit**
Adel Methodist Church Highfield Methodist Church St Andrew's Methodist Church Pudsey Beeston Hill UFC (LEP) Hunslet Methodist Church St John's Methodist Church Central Methodist Church Hyde Park Methodist Church St Mark's Methodist Church Cookridge Methodist Church Lower Wortley Methodist Church Trinity Bramley Methodist Church The Church in Farsley (LEP) Meanwood Methodist Church Wesley Road Chapel (LEP) The Grove Methodist Church The Church In Rodley (LEP) Whingate Methodist Church Headingley Methodist Church St Andrew's Methodist Church Beeston Woodside Methodist Church 6
## **Risk Management**
The major risks have been identified and recorded.
There is a regular annual review process undertaken.
Income and Expenditure is being monitored and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves. There is also a crisis contingency amount included within the reserves policy.
## **Safeguarding**
Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.
Methodist Connexional practice outlines commitment to the following principles:
- the care and nurture of, and respectful pastoral ministry with, all children, young people, and adults
- the safeguarding and protection of all children, young people and adults when they are vulnerable
- the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.
- We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.
- We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.
- We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
- We will seek to challenge any abuse of power, especially by anyone in a position of trust.
- We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.
- In all these principles we will follow legislation, guidance and recognised good practice
The Leeds South & West Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches.
The Leeds South & West Circuit commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.
## **Reserves Policy**
The Reserves Policy for the Circuit is attached at the end of this document. We confirm that it is sufficient to meet any unforeseen item of major expenditure on manses and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches.
## **Policies**
The following additional policies have been formally adopted by the trustees
|Disciplinary & Dismissal Procedure|Equality Diversity Inclusion|
|---|---|
|Safeguarding Policy|Grievance Procedure|
|Health & safety|Redundancy|
|Lone Workers|Photography and recording|
|Social Media|Working at Heights|
|Lay Staff Training and Pay policy||
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## **2020/21**
## **Leeds South & West**
## **Methodist Circuit**
## **Accounts**
## **For the year ended 31st Aug 2021**
## **(Accruals Basis)**
## **Charity Number 1129529**
**District:** Yorkshire West 27
**Circuit:** Leeds South & West 01
## **Ministers**
Rev Jo Lightowler (Superintendent)
Rev P Brazier, Rev M Godfrey, Rev K Hunt, Rev R Ward, Deacon G Austin-Bride
## **Lay Employees**
Mrs S Brocksom, Mr C Coleman Mrs A E Hartley, Miss H C Boocock
## **Stewards**
Miss V A Jackson (Senior **)** , Mrs K Butler, Mr P Cordwell, Prof E Linfield, Mr P Maud, Dr R Moore Mrs E Smith, Mr S Westerman, Miss A Wilks
## **Treasurer**
Miss H C Boocock
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## **Leeds South & West Methodist Circuit** Statement of Financial Activities to 31st Aug 2021
|**No.**|**eneral**|**roperty**|**MTF**|**otal**
**esignated**|**20/21**|**2019/20**||
|---|---|---|---|---|---|---|---|
|**Income**|**G**|**P**|**C**|**T**
**D**||||
|**Donations & Legacies**
4
**Charitable Activities**
5
Assessments from Churches
Other Charitable Activities
**Other Trading Activities**
Income from Lettings
6
**Investments**
7|385
421,731
3,233
3,266
336||**-**
2,075|**-**
**-**|**385**
**421,731**
**3,233**
**3,266**
**2,410**|**755**
**-**
**414,078**
**7,347**
**-**
**11,000**
**4,060**||
|**Total Income**|**428,951**|**-**|**2,075**|**-**|**431,026**|**437,239**||
|**Expenditure**||||||||
|Stipends, Sals, NIC, Pensions
8
District Assessment
9
Methodist Church Fund
10
Telephone & Travel
11
Insurance & Utility costs
12
Maintenance on Manses
13
Provisions
Other Outgoings
14
Grants and Donations
15
District Advance Fund
16
**Total Charitable expenditure**|272,086
17,324
75,616
4,535
25,557
39,166
-
34,491
-||204
-
2,590|**-**
**-**
**50,000**
**-**|**272,086**
**17,324**
**75,616**
**4,535**
**25,557**
**39,166**
**-**
**34,694**
**50,000**
**2,590**|**267,227**
**14,787**
**82,025**
**10,326**
**23,976**
**40,390**
**-**
**41,147**
**7,100**
**2,723**||
||**468,775**|**-**|**2,793**|**50,000**|**521,568**|**489,700**||
|||||||||
|**Net Income/Exp before gain/loss**|**39,824**
**-**|**-**|**719**
**-**|**50,000**
**-**|**90,543**
**-**|**52,461**
**-**||
|||||||||
|Transfers between Funds
17
Gain/Loss on fixed assets
18
Gain/Loss on investment assets
18
Balances brought forward|345,403|262,000
-|(3,403)|80,000
-|-|-||
||**305,579**|**262,000**
**-**|**4,122**
**-**|**130,000**
**-**|**90,543**
**-**|**52,461**
**-**||
||92,549|**98,810**
2,413,796|17,067
101,797|130,000|**98,810**
**17,067**
**2,738,141**|**-**
**1,669**
**-**
**2,792,272**||
|**TOTAL Funds**|**398,128**|**2,250,606**|114,742|**-**|**2,763,476**|**2,738,141**||
|||||||||
|Monies received for others
27
Monies passed on to others|||||68,933
68,933|**49,501**
**49,501**||
||||||-|**-**||
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## **Leeds South & West Methodist Circuit** Balance Sheet as at 31st Aug 2021
|**19**
**20**
**21**
**22**
**23**
**24**|**Fixed Assests**|Unrestricted|Unrestricted|**2020/21**
£
2,157,118
93,488
110,043
**2,360,649**
22,705
-
4,699
478,005
54,244
**559,654**
93,009
60,000
406,645
**2,767,294**
-
3,818
**2,763,476**
2,648,734
114,742
-
**2,763,476**
-
**2,763,476**||
|---|---|---|---|---|---|
|||**General**|**CMTF**|**2020/21**|**2019/20**|
|||||£|£|
||Circuit Manses & Equipment|2,157,118||2,157,118|2,320,308|
||Investment Properties|93,488||93,488|93,488|
||Investments TMCP||110,043|110,043|92,976|
||**_Total fixed assets_**|**2,250,606**|**110,043**|**2,360,649**|**2,506,772**|
||**Current Assets**|||||
||Debtors & Prepayments|22,705||22,705|15,876|
||Loans by the Circuit|||-|-|
||Trustee for Methodist Purposes||4,699|4,699|8,821|
||Central Finance Board|478,005||478,005|287,750|
||Cash at bank and in hand|54,244||54,244|67,912|
||**_Total current assets_**|**554,954**|**4,699**|**559,654**|**380,359**|
|||||||
||Creditors (due under 1 year)|93,009||93,009|101,761|
||Grants agreed|60,000||60,000|20,000|
||**_Net current assets/liabilities_**|401,945|4,699|406,645|258,598|
|||||||
||**_Total assets less current liabilities_**|**2,652,551**|**114,742**|**2,767,294**|**2,765,370**|
|||||||
||Creditors and Accruals>1 year|||-|-|
||Provisions for liabilities and charges|3,818||3,818|27,228|
||**_Net assets_**|**2,648,734**|**114,742**|**2,763,476**|**2,738,141**|
||**Funds of the Circuit**|||||
||General Fund (unrestricted)|2,648,734||2,648,734|2,506,345|
||Circuit Model Trust Fund (Unrestricted)||114,742|114,742|101,797|
||Designated Funds (Unrestricted)|||-|130,000|
||**_Total Unrestricted Funds_**|||**2,763,476**|**2,738,141**|
||Restricted Funds|||-|-|
||**_Total Funds_**|**2,648,734**|**114,742**|**2,763,476**|**2,738,141**|
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## **Leeds South & West Methodist Circuit 27/01**
## **Notes to the Accounts**
## **1 Basis of accounting and accounting policies**
## **a) Accounting Standard**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019) - (Charities SORP (FRS102)).
## **b) Public Benefit Entity**
The Leeds South & West Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.
## **c) Basis**
These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year. The accruals basis has been used and trustees present accounts that show a true and fair view of the Circuit’s financial position and activities.
## **d) Content**
The financial information presented is relevant, reliable, comparable, and complete. Where estimates are used these are based on experience, research, and judgment. The accounts are expressed in £Sterling, rounded to the nearest pound.
## **e) FRS 102 SORP 2019**
These accounts are compliant with FRS102 and with the FRS102 SORP 2019. The previous year's published accounts have been restated, where necessary to be on the same basis: details of any adjustment appear in Note 3 below. The accounts have been prepared in accordance with applicable charity law in England, this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to SORP 2019 in accordance with Reg8.(4)(d)of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following SORP (FRS102) instead of SORP 2005 to the extent necessary to give a true and fair view in the circumstances.
## **f) Going Concern**
Based on the monetary assets and human resources available at the end of the year, the trustees believe that the Circuit is a going concern
## **g) Consolidation**
The Circuit has denominational regulatory oversight in respect of the work of the churches within the circuit but has no legal or operational control of those churches and their governing bodies except in extreme circumstances. For this reason, the financial statements of churches within the circuit are not consolidated into these financial statements
## **h) Income Recognition**
Income is brought into account when there is entitlement, and the amount is reliably measurable once it is more likely than not that the economic benefit of the income will be forthcoming.
Individual amounts categorised as ‘Other income’ in the SOFA will be shown separately if they are considered material.
The Circuit acts as Agent in three matters
- the collection from Churches and payment over of their contributions to various Funds controlled and administered by the Methodist church – ‘Connexional Funds’
- the administration (application, collection, and disbursement) of grants requested by Churches within the Circuit from, but not limited to, the District and Connexion.
- the administration (payment and reimbursement) of church employee wages.
In all these matters the transactions are not reflected in the SOFA because they are the income of either the connexion or church as appropriate. Instead, the transactions are disclosed in the Notes to the Accounts as required by SORP(FRS102), module 19.12.
In accordance with the Charities SORP (FRS102), the time of volunteers is not recognised. If goods are donated, a value will be shown in the SOFA or Notes where a value is considered material.
## **i) Expenditure**
This is recognised when a liability is incurred, or a constructive obligation arises, where the amount is reliably measurable, and it is considered more likely than not that there will be an outflow of economic benefit.
## **j) Grants & fixed term appointments**
Grants made by the Circuit from its own funds are recognised in full at the time of agreement to make a grant or when the Circuit accepts that there is a legal or operational obligation to make the payment if it subject to performance conditions. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years in accordance with the originally agreed terms. In cases where the grant has been charged to one fund but for ease of payment has been transferred to another fund any future payment provision is applied to the fund from which the grant will ultimately be paid. Salaries agreed for fixed term employees are also treated as such and a provision will be made.
## **k) VAT**
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.
## **l) Tangible fixed assets for use by the Circuit**
These are capitalised if they can be used for more than one year, and individually cost at least £1,000.
The freehold property and/or long leasehold residential property is shown in the accounts at deemed historical cost representing each property's gross carrying value as at 1 September 2015. No depreciation is provided on the building because the trustees consider the current residual value of the property in its present condition to be not less than its historical cost and, in the absence of any evidence of impairment, any depreciation provision for the building component of the property would be immaterial.
From time to time the Circuit may be required to assume responsibility for church premises following closure and cessation of worship. This results in the Circuit becoming Managing Trustees of the property. At that time, the property is recognised as an asset at its anticipated sale price as determined by professional valuation. Any expenditure on such assets if held for reinvestment of the proceeds, as the trustees determine, that is likely to enhance the sale value is capitalised at the time the expenditure is incurred. Where the proceeds are intended to be spent on activities, the property is included in current assets at the lower end of cost and realisable value
The Circuit has made use of the deemed cost option on transitioning to FRS102, as outlined above.
## **m) Monetary investments**
The Circuit's investments are in monetary assets classified as basic financial instruments under FRS102 and are held by the Trustees for Methodist Church Purposes (TMCP) as Custodian Trustee. The valuation, at market value, are those provided by TMCP. The unrealised gains arising on investments at the end of the year are shown in the SOFA.
## **n) Investment Properties**
From time to time the Circuit may hold residential property (formerly manses) which is surplus to its normal staffing requirements. Where this is the case and it is anticipated that the property is unlikely to be used as a manse within a period of 2 years, the property is classed as Investment Property (whether let out or not) and lets are at market rates unless there is a compelling reason not to do so in furtherance of the Circuit's charitable objectives. Any such cases are specified within the accounts.
## **o) Receivables and Payables: Bank and Cash (Basic Financial Instruments)**
Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or the amount advanced to the Circuit. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their realisable values.
## **p) Methodist Connexional Funds**
The Methodist Church Connexion raises assessments against circuits, and these are paid quarterly to their districts. The circuits raise assessments against churches in their circuit. The district quarterly remits the sum received from the circuits. The district retains a portion from this circuit assessment to meet its own cost is and listed separately to the connexional total in these accounts. The circuit acts as Agent for ad hoc collections for various funds controlled and administered by the Methodist Church and these are detailed in the Related Parties section.
## **q) Funds**
The trustees have adopted a policy for all unrestricted reserves which is included as Appendix B. The funds held constitute: General Funds held for any purpose of the Circuit which are Unrestricted. The Circuit Model Trust Fund which has wide purposes defined in Standing Orders and is categorised as unrestricted. Restricted funds which are held for a narrower specified purpose. Designated funds are for earmarked projects but can be reallocated according to priorities. We have no Endowment funds. Details of each material fund are disclosed in the accounts. Any funds may be represented by more than just cash.
## **r) Minister's Manse Costs**
The Circuit is required to provide accommodation for each minister in the circuit and their families and this is seen as a benefit to the circuit. Ministers are expected to occupy the manse provided for them. The circuit bears the costs of repairs, maintenance, buildings insurance, council tax and water charges. These figures are not separately disclosed as benefits-in -kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers.
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## **2 Glossary of Terms**
**FB:** Central Finance Board of the Methodist Church manages a Common Deposit Fund and a series of pooled investment funds for Methodist entities in Great Britain and provide investment advice to those entities
**Church:** a group of members from twelve to more than three hundred
**Circuit:** A group of Methodist Churches and Local Ecumenical Partnerships with a methodist component in a geographically defined area, typically between 10 and 30
**Circuit Meeting:** The Trustees of the Circuit, most of whom are appointed by their local Churches and others by virtue of a role they undertake for the Circuit and/or local Churches.
**CLT:** Circuit Leadership Team: A group (comprising mostly, but not exclusively) of Circuit Trustees responsible for the day-to-day administration and policy formulation of the Circuit. The CLT comprises the Presbyters and Deacons stationed within the Circuit, The Circuit Stewards, including a finance steward and the Lay employees.
## **CMTF:** Circuit Model Trust Fund
**Connexion:** The Methodist Church in Great Britain which includes the Head Office at Methodist Church House, all Methodist Districts, Circuit and Churches in Great Britain
**Connexional Funds:** The Designated and/or Restricted Funds held and administered by the Connexion in furtherance of its charitable and mission objectives
**Deacon:** A Deacon is an ordained role within the Methodist Church and a religious order. It is a way of life which expresses the servant ministry of Christ by the whole people of God to the world. Deacons exercise caring, pastoral, evangelistic and outreach ministries in accordance with their gifts.
**District:** a group of contiguous Circuit, usually between 15 and 30
**FRS:** Financial Reporting Standard
**HMRC:** Her Majesty's Revenue and Customs
**Lay Employees:** Personnel employed by the Circuit on accepted commercial employment terms
**LEP:** Local Ecumenical Partnership, A group of denominations who agree to work together as one unit. The agreement may be to share buildings, worship or financial and governance structures and may vary in detail from Partnership to partnership
**MMPS:** Methodist Ministers' Pension Scheme
**Pensions Trust:** The organisation through which the Circuit arranges a pension scheme for its lay employees
**Presbyters (including Superintendent):** Probationer or Ordained Methodist Minister who have pastoral and administrative responsibility for the Churches within a Circuit. They are placed (stationed) in a circuit who look after their accommodation, stipends and welfare and they usually take pastoral church of a designated set of churches. The Superintendent carries the additional responsibility for overseeing the running of the Circuit.
**SOFA:** Statement of Financial Activities
## **SORP:** Statement of Recommended Practice
**Stipend:** A regular fixed sum paid to ordained staff in lieu of a Salary. It is taxed in the same way a salary would be treated.
**TMCP:** Trustees of Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including legacies, Endowments and Accumulated Funds.
## **3 Restatement of previous year's figures**
In preparing the accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 [Not Section 1A] and the Charities SORP FRS 102 the statement of comparative items was required.Restatement has not been necessary, and a reconciliation of opening balances is also therefore not required. A copy of the previous year's SOFA and Balance sheet is included at Appendix C for clarity.
15
## **Leeds South & West Methodist Circuit 27/01**
## **Year ended 31st Aug 2021 Notes to the Accounts**
## **4 Donations & Legacies**
No bequests receieved this year and minimal donations were received towards our running costs.
|**Donations & Legacies**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|Bequests|-|||-|755|
|Collections & Donations|385|||385|-|
|**Total**|**385**|**-**|**-**|**385**|**755**|
## **5 Charitable Activities**
In 2020/21 the circuit had 21 churches. Each is assssed for a contribution to meet the overall net costs of the circuit. Known income from other sources is taken into account. The circuit aims to cover all its costs excluding the Lay Pastor. The circuit is currently transitioning from 3 different calculation methods to one, aiming to assess contributions more fairly by membership and relative financial strength. The plan allows for savings to be used to help manage this change. The pandemic has meant that some churches could not pay their assessment.
## **5a Assessments from Churches**
|**Assessments from Churches**||||||
|---|---|---|---|---|---|
|**Church**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|Adel|13,333|||13,333|12,945|
|Beeston Hill|13,710|||13,710|12,934|
|Central|11,126|||11,126|10,497|
|Cookridge|34,613|||34,613|33,604|
|Farsley|14,398|||14,398|13,235|
|The Grove|57,469|||57,469|54,216|
|Headingley|31,691|||31,691|30,768|
|Highfield|14,242|||14,242|13,828|
|Hunslet|19,751|||19,751|19,175|
|Hyde Park|13,062|||13,062|12,682|
|Lower Wortley|3,666|||3,666|14,238|
|Meanwood|11,977|||11,977|12,189|
|Rodley|3,549|||3,549|3,446|
|St Andrew's, Beeston|22,724|||22,724|21,537|
|St Andrew's, Pudsey|40,794|||40,794|39,606|
|St John's|7,513|||7,513|7,088|
|St Mark's|14,514|||14,514|12,278|
|Trinity, Bramley|36,860|||36,860|34,773|
|Wesley Road|20,600|||20,600|20,000|
|Whingate|16,960|||16,960|16,000|
|Woodside|19,179|||19,179|19,039|
|**Total**|**421,731**|**-**|**-**|**421,731**|**414,078**|
The Circuit Office acts as treasurer for Cottingley Centre, Adel, Farsley and St Andrew's Pudsey for which a charge is made where possible. Youth income is payment towards the National Youth 3Generate Conference. Sales income represents bulk‐buying/reselling to churches for regular resources. Additionally a grant towards additional admin support was received from the District.
|**5b**|**Other Charitable Activities**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|---|
||Circuit Finance Support|1,100||-|1,100|-|
||Youth|1,000|||1,000|-|
||District Grant for Admin Hours|780|||780|-|
||Sales Income|353|||353|-|
||Occupational Health Grant|-|||-|5,000|
||WR Resource Centre Grant|-|||-|1,500|
||Balances tfd OP/Trinity|-|||-|653|
||AwayDay|-|||-|170|
||Tech Repair|-|||-|24|
||**Total**|**3,233**|**-**|**-**|**3,233**|**7,347**|
16
**6 Other Trading Activities**
Becketts Park is now used to house the Deacon and is no longer let. During the year, the Whitecote Hill Manse was let after the retirement of the previous minister.
|**6a**
**7**|**Income from Lettings**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|---|
||Whitecote Hill Manse|3,266|||3,266|-|
||Becketts Park Manse|-|||-|11,000|
||**Total**|**3,266**|**-**|**-**|**3,266**|**11,000**|
||||||||
||**Investments**||||||
||**Investments**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
||Interest|336|360||696|2,188|
||Dividend||1,715||1,715|1,872|
||**Total**|**336**|**2,075**|**-**|**2,410**|**4,060**|
## **6a**
## **8 Stipends, Sals, NIC, Pensions**
The Superintendent and the other presbyters are considered Key Management personnel. The members of the Circuit Meeting are the trustees of the charity. No employees received benefits of more than £60,000. There is no accrual for holiday pay as it is immaterial. Holidays for ordained staff ends 31st Aug and for lay staff either the same or 31st Dec. All staff are paid at or above the living wage.
Stipends were paid to 6 presbyters and 1 Deacon who are all fulltime. Salaries were paid to 1 Full Time Children & Families Worker), 1 full time Lay Pastor and 2 part time administrators (23 hrs & 21hrs per week) . We used our provisions to pay the Lay Pastor. 4 Trustees are employees of the circuit and are in receipt of a salary and employment related expenses. All our Ordained people are also trustees of the charity.
Most ordained people are members of the Methodist Ministers' Pension Scheme (MMPS). This is a defined benefit scheme. The Connexion accounts for this in the annual Methodist Church in Great Britian accounts. The MMPS is in deficit but a plan for removal of the deficit is in implementation.
A defined contribution pension scheme has been set up for lay employees in line with the Government guidelines on auto enrolment. Employers and employees both contribute 6%. Rather than setting multiple schemes, some churches moved their staff onto our payroll to share ours which removes local bureaucracy for paying employees. We currently act as agents for the payment and collection of salaries to Methodist Payroll for employees of The Grove, Adel, St Andrew's Pudsey, Hunslet & Farsley. These figures are not in the accounts except in the "collected/received for others" total and amount to £52317.
|**Stipends, Sals, NIC, Pensions**||**General**||**20/21**|**Provisions**|**19/20**|
|---|---|---|---|---|---|---|
|**Ministers**|||||||
|Stipends||152,730||152,730|-|151,597|
|Pensions||40,623||40,623|-|40,111|
|NIC||14,993||14,993|-|14,080|
|Computers for ministry||1,014||1,014|-|990|
|Expenses||934||934|-|1,802|
|**Lay Staff**|||||-|-|
|Salaries||52,466||52,466|20,556|49,876|
|Pensions||3,148||3,148|1,233|2,993|
|NIC||3,593||3,593|1,621|3,285|
|Admin Charge||576||576|-|576|
|Expenses||826||826|-|782|
|Apprenticeship levy (all people)||1,183||1,183|-|1,134|
||**Total**|**272,086**||**272,086**|**23,410**|**267,227**|
## **9 District Assessment**
The District Assessment is calculated relative to the proportion of church members and ordained staffing levels across all circuits in the Yorkshire West District. The Methodist Church Fund is also calculated on a similar basis and collected by the District to pass onto the Connexion.
|**District Assessment**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|District Assessment|17,324|||17,324|14,787|
|Total|**17,324**|**-**|**-**|**17,324**|**14,787**|
|||||||
|**Methodist Church Fund**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|Methodist Church Fund|75,616|||75,616|82,025|
|**Total**|**75,616**|**-**|**-**|**75,616**|**82,025**|
**10**
17
**11 Telephone & Travel**
The Circuit provides or pays for 1 broadband and phone connection for each ordained member of staff. Where possible, this is provided directly to avoid a tax liability for the individual. In addition the Children & Families worker and lay Pastor are provided with a mobile phone with internet access. The office at Wesley Road also has phone and broadband (and an emergency mobile during Covid). Travel is reimbused at the Inland Revenue guide of 0.45p per mile
|of 0.45p per mile||||||
|---|---|---|---|---|---|
|**Telephone & Travel**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|**Ministers**||||||
|Telephone/Internet|2,828|||2,828|2,627|
|Travel|554|||554|4,932|
|**Lay Staff & Office**||||||
|Telephone/Internet|1,008|||1,008|2,020|
|Travel|146|||146|747|
|**Total**|
**4,535**|**-**|**-**|**4,535**|**10,326**|
## **12 Insurance & Utility costs**
The Circuit began the year with 9 manses. 1 had already been bought as a replacement project and 1 was sold during the year meaning we had 8 as usual by the year end to house our 6 ministers. With 2 surplus properties, 1 manse is currently let and the other property is being prepared ready for a community house project. Building Insurance, Water, Council Tax (and the heating for empty properties) is paid for by the circuit
|**Insurance & Utility costs**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|**Manses**||||||
|Insurance|6,184|||6,184|6,648|
|Water|3,196|||3,196|2,551|
|Council Tax|14,566|||14,566|13,608|
|Gas & Electric|1,611|||1,611|1,168|
|**Total**|**25,557**|**-**|**-**|**25,557**|**23,976**|
|||||||
|**Costs by Manse**|**Insurance**|**Council**
**Tax**|**Water &**
**Heating**|**20/21 Total**|**19/20**|
|Armley Grange Drive||-|56|56|840|
|Chestnut Drive||2,523|559|3,082|3,633|
|Becketts Park Drive||2,311|630|2,942|774|
|Cross Flatts||1,751|1,531|3,281|3,279|
|Whitecote Hill||15|221|236|3,271|
|Fraser Avenue||2,157|513|2,671|3,087|
|Edmund Close||2,523|618|3,140|3,429|
|Swallow Close||1,608|194|1,801|2,149|
|Salamanca Crescent||1,679|484|2,163|1,301|
|Own residence||||-|2,009|
|Other Circuit Insurance|6,184|||6,184|204|
|**Total**|**6,184**|**14,566**|**4,806**|**25,557**|**23,976**|
## **13 Maintenance on Manses**
£3000 per manse is budgeted yearly in the assessment for repairs. In addition, £20,000 is designated from reserves for more major repairs and quinquennial work. Significant upgrade of decoration expenses were incurred at the end of a long occupancy of Whitecote Hill which also included demolishment work and the Becketts Park Garage required major work on the roof.
|**Maintenance on Manses by Manse**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|18|
|---|---|---|---|---|---|---|
|Armley Grange Drive|86|||86|1,058||
|Chestnut Drive|441|||441|698||
|Becketts Park Drive|8,096|||8,096|1,345||
|Cross Flatts|2,808|||2,808|11,288||
|Whitecote Hill|19,023|||19,023|1,183||
|Fraser Avenue|438|||438|2,687||
|Edmund Close|3,262|||3,262|954||
|Swallow Close|1,298|||1,298|9,168||
|Salamanca Crescent|3,620|||3,620|2,511||
|Community House changes|||||9,498||
|All|96|||96|||
|**Total**|
**39,166**|**-**|**-**|**39,166**|**40,390**||
|**13b **|**Maintenance on Manses by Work**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|---|
||Garage repairs/demolition|8,755|||8,755|-|
||Other External repairs|5,525|||5,525|1,960|
||Internal Decoration|4,897|||4,897|6,256|
||Guttering|3,300|||3,300|-|
||Gas/Elec Maintenance & Inspections|3,221|||3,221|4,370|
||Plumbing Repairs|3,126|||3,126|912|
||New Boiler/Heating System|2,760|||2,760|7,944|
||Gardening|1,779|||1,779|1,301|
||Window & Door Maintenance & Repair|1,686|||1,686|6,798|
||Carpets|915|||915|130|
||Roof Repairs|839|||839|1,036|
||Electrical repairs|765|||765|493|
||Appliances replace/repair|565|||565|1,485|
||Misc clear up/finishing|450|||450|2,643|
||Alarm Maintenance & Repair|382|||382|549|
||Heating Repairs|119|||119|2,772|
||Study Costs|82|||82|943|
||Loft Ladder|-|||-|630|
||Aerial|-|||-|170|
||**Total**|**39,166**|**-**|**-**|**39,166**|**40,390**|
## **14 Other Outgoings**
**Admin** is mainly the office costs of printing and purchases of materials. It includes Safeguarding costs, and website maintenance. **Governance Costs** includes church /manse quinnqennial inspections, surveys, legal and account inspection fees. **House Purchase** is the fees/charges for the replacement of a manse. **Tech Repair** is for the upgrade/repair or replacement of old equipment. **Preaching Expenses** are for preachers travelling and carrying out their role. **The Grove** is the on‐going charge for the use of car spaces in their carpark. **Youth** charges are mainly the costs of 3 Generate conference. **Purchase costs** are the bulk purchasing of items for churches to minimise costs to them. **Benevolence Payments** are discretionary funds to relieve hardship, paid to individuals or charities who are in need. The restricted fund was exhausted during the year but a new policy was agreed allowing up to 1.5% of the general balance to be used if required. **Bank charges ‐** During the year the circuit paid TMCP, the custodians of the circuit's investments, management charges based on 0.2% of the value of the individual funds at the beginning of the year as well as Caf Bank charges.
|**Other Outgoings**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|Admin|13,804|||13,804|12,670|
|Governance Costs|7,911|-||7,911|2,665|
|House Purchase/Sale Costs|4,947|||4,947|-|
|Tech Repair/Purchases|1,742|||1,742|1,097|
|Trainingcourses&resources|1,446|||1,446|2,068|
|Preaching Expenses|1,129|||1,129|2,872|
|Covid Requirements|1,044|||1,044|771|
|The Grove|1,000|||1,000|1,000|
|Purchase costs|471|||471|543|
|Letting charges|450|||450|1,680|
|Benevolence Payments|352|||352|465|
|Bank Charges|170|204||374|337|
|Other Misc|25|||25|382|
|Removal Costs|-|||-|11,473|
|WR Resource Centre|-|||-|1,924|
|Youth Expenses|-|||-|1,200|
|**Total**|**34,491**|**204**|**-**|**34,694**|**41,147**|
19
## **15 Grants and Donations**
When a grant has been agreed, a provision is made for its payment if not paid immediately
|**Grants and Donations**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|Grants agreed for future years|50,000|||50,000|-|
|Individual|-|||-|100|
|Headingley||||-|5,000|
|St Andrew's, Beeston|-|||-|2,000|
|**Total**|**50,000**|**-**|**-**|**50,000**|**7,100**|
|||||||
|Previously agreed grants paid||||**20/21 Total**|**19/20**|
|Meanwood-InterAct||||10,000|10,000|
|**Total**||||**10,000**|**10,000**|
## **16 District Advance Fund**
The District Advance Fund is financed by a levy to support District grants to projects. It is calculated on all circuits on their CMTF account balance as at 31st Aug the previous accounting year. It is a sliding scale from 2.5% to 7.5%
|**17**
**18**
**19**|**District Advance Fund**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|---|
||District Advance Fund||2,590||2,590|2,723|
||**Total**|
**-**|**2,590**|**-**|**2,590**|**2,723**|
||||||||
||**Transfers/adjustments**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
||From CMTF to Gen.per resolutions|83,403|3,403
-|80,000
-|-|-|
||**Total**|
**83,403**|**3,403**
**-**|**80,000**
**-**|**-**|**-**|
||||||||
||**Investment gains**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
||Gain/loss on value of Fixed Assets|98,810||||-|
||Gain/loss on value of unit trusts||17,067||17,067|1,669
-|
||**Total**|**-**|**17,067**|**-**|**17,067**|**1,669**
**-**|
||||||||
||**Property & Investments**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
||4 Chestnut Ave LS16 (Manse)|236,891|||236,891|236,891|
||
33 Becketts Park Dr LS6 3PD (Inv Prop)|233,720|||233,720|233,720|
||
7 Armley Grange Dr LS12 3GH (Manse)||||-|163,190|
||
7 Fraser Avenue LS18 5EA (Manse)|300,000|||300,000|300,000|
||
15 Edward Close LS28 7FG (Manse)|310,000|||310,000|310,000|
||
54 Whitecote Hill LS13 2HU (Manse)|320,000|||320,000|320,000|
||
36 Crossflatts Ave, LS11 7BG (Manse)|250,000|||250,000|250,000|
||
6 Swallow Close LS12 3TH (Manse)|320,000|||320,000|320,000|
||
10 Salamanca Cres LS10 4GJ (Manse)|279,995|||279,995|279,995|
||
CFB Mixed Mgd fund 15180 units||110,043||110,043|92,976|
||**Total Fixed assets**|**2,250,606**|**110,043**||**2,360,649**|**2,506,772**|
## **20 Debtors & Prepayments**
All sums shown as debtors in 19/20 were received in the following year. All sums paid in advance at 20/21 were for activities in 20/21
|**Debtors & Prepayments**|**General**|**CMTF**|**Desig**|**20/21 Total**|**19/20**|
|---|---|---|---|---|---|
|Stipends|17,802|||17,802|11,809|
|Church Salaries|4,903|||4,903|2,484|
|Manse Contributions||||-|1,583|
|**Total**|**22,705**|**-**|**-**|**22,705**|**15,876**|
20
**21 Creditors and Accruals**
All sums accrued in 20/21 will be paid in 21/22 unless indicated.
**----- Start of picture text -----**
Creditors and Accruals General CMTF Desig 20/21 Total 19/20
Assessment 93,009 93,009 101,761
Subtotal 93,009 - - 93,009 101,761
22 Liabilities - see note 15
Agreed Grants 60,000 60,000 20,000
Total 153,009 - - 153,009 121,761
**----- End of picture text -----**
|**23**|**Provisions used**|**Provision Amount**
**Provision**
27,228
23,410
**3,818**|
|---|---|---|
||||
## **24 How funds are held**
Monetary Balances held at the CFB and at the CAF bank are all available on demand without loss of interest. The split of these balances across the funds is arbitary but whereever possible balances are not shown as negative. The funds that support the Circuit Model Trust Fund is held by TMCP in the Trustees Interest or managed mixed equity funds on which interest and dividends are credited to the account regulalry. They are regarded as medium or long term investments. TMCP is the legal owner and custodian trustee of all methodist church property
**----- Start of picture text -----**
Bank Balances General CMTF Desig 20/21 Total 19/20*
Cash 169 169 376
CAF Bank Current Account 53,005 - 53,005 66,518
CAF Bank Debit Card Account 1,071 1,071 1,018
CFB Account 348,005 130,000 478,005 287,750
TMCP Trustees Investment Fund 4,699 4,699 8,821
TMCP Mixed managed fund 110,043 110,043 92,976
-
Total 402,249 114,742 130,000 646,991 457,459
**----- End of picture text -----**
**----- Start of picture text -----**
25 Payment to Trustees General CMTF Desig 20/21 Total 19/20
Payments made to trustees 637 637 1,666
No. of trustees who were paid expenses 7 7
**----- End of picture text -----**
## **Nature of the expenses**
Expense payments primarily relate to reimbursement for preaching or travel costs
**----- Start of picture text -----**
26 Fees for examination/audit of accounts General CMTF Desig 20/21 Total 19/20
Independent examiner’s fees 972 972 948
**----- End of picture text -----**
The Circuit acted as Agent either in the collection or facilitation of the monies below and they do not form part of the Circuit's accounts. Related party transaction has been paid on and logged as received directly from the church.
|**27**|**Collected and passed to others**|**20/21 Total**
**19/20**|
|---|---|---|
||Church Salaries
Purchases on behalf of churches
Leaving Gifts
Chqs to Circuit meant for related parties
**Total**|52,317
45,651
16,204
2,791
40
680
372
380|
|||**68,933**
**49,501**|
## **Leeds South & West Methodist Circuit 27/01**
**Year ended 31 August 2021 Notes to the Accounts**
## **27 Detailed analysis of individual fund movements**
**----- Start of picture text -----**
Unrestricted Funds Opening Income Expenditure Transfers Closing Purpose of the funds
Balance /Adjustments Balance
General 92,549 428,951 468,775 345,403 398,128 General operations
Property 2,413,796 0 0 -163,190 2,250,606 Value of property
Designated - Meanwood 130,000 0 50,000 -80,000 0 Sale proceeds designated for 5yrs
for church to reinvest
CMTF 101,797 2,075 2,793 13,664 114,742 property sales/investment income,
use per standing orders
Totals 2,738,141 431,026 521,568 115,877 2,763,476
Restricted Funds Opening Income Expenditure Transfers Closing Purpose of the fund
Balance Balance
Totals 0 0 0 0 0
Tangible Fixed Assets
The Circuit owns 8 Residential properties. 1 is currently let as it is surplus to our current needs
There are no other fixed assets of significant value.
Residential Other Investment
Manses Investments Total
Land* Land* property
Bal B/fwds 1,448,278 872,030.40 93,488 92,976 2,506,772
Additions -
Revaluation 59,286 39,524 17,067 115,877
- - -
disposals 157,200 104,800 262,000
Transfers -
Balance C/Forward 1,350,364 - 806,754 93,488 110,043 2,360,649
Accumulated Depreciation
Basis SL or RB SL or RB SL or RB
Rate
Bal B/fwds
Additions
Revaluation
disposals
Transfers
Balance Carried Forwards
Net Book Value
Bal B/fwds 1,448,278 - 872,030 93,488 92,976 2,506,772
Balance C/Forward 1,350,364 - 806,754 93,488 110,043 2,360,649
**----- End of picture text -----**
## **28 Tangible Fixed Assets**
*Land/building split estimated at 60/40 of deemed valuations last year
## **Leeds South & West Circuit**
## **Related party transactions**
## **This year**
**----- Start of picture text -----**
Name of related party Relationship Description of transaction Income from Payments to Loans to Amounts
related party related party related owed by
during the during the year party related party
year during the as on 31-Aug-
year 2021
£ £ £ £
Methodist Church Fund National Church Fund Circuit Assessment 75,616
Methodist District Yorkshire - West District Funds Circuit Assessment 17,324
Mission in Britain Fund Methodist Charity Church Funds banked direct 979
Fund for Support of Presbyters & Deacons Methodist Charity Church Funds banked direct 766
Fund for Property Methodist Charity Church Funds banked direct 1,230
World Mission Fund (inc JMA) Methodist Charity Church Funds banked direct 4,027
Methodist Fund for Training Methodist Charity Church Funds banked direct 185
Methodists Ministers' Housing Methodist Charity Church Funds banked direct 105
Total 0 100,232 0 0
**----- End of picture text -----**
## **Leeds South & West Circuit DECLARATIONS**
## **Treasurer**
I confirm that these accrual based accounts for the year ended 31 August 2021 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.
Signature of Treasurer Date 01-Dec-21 Name of Treasurer Miss H C Boocock Address 22 Burnett Rise, Queensbury, Bradford, West Yorkshire, BD13 2DX
## **Presentation to the Circuit Meeting for approval.**
I confirm that the accounts for the year ended 31 Aug 2021 were presented to the Circuit **13-Sep-21** Meeting at its meeting on
and were approved. Signature of the Chair of the meeting Name of the Chair of the **Rev Jo Lightowler** meeting Date 01-Dec-21 ___________________________________________________________________________
## **Independent Examiner’s Report to the Trustees of the**
## **Leed South & West Circuit**
This Report is on the Circuit Accounts for the year ended 31[st] August
**----- Start of picture text -----**
2021
**----- End of picture text -----**
## **Respective responsibilities of Trustees and Examiner**
The Circuit's trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2021 present a true and fair view of the Circuit's income and expenditure for the year and of its assets and liabilities at the balance sheet date. The trustees consider that an audit is not necessary for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- ꞏ examine the accounts under section 145 of the Charities Act;
ꞏ to follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities act; and
- ꞏ to state whether particular matters have come to my attention.
24
Leeds South & West Circuit
Ba518 of Indepgndènt Examinèfs Rèport
My examina0 vS cartied oul in accordance the genèrÈl dtrèctlons glven by the Charily COM3510. An
examinatson in¢ludes a reviewof IhÈ ac¢ountlng records kept bythe charity and a comparlson of the account&
presented those rers. 518l$o Inelude$ ¢onÈlder8tion of any unusual items, in nature or scale, or disdDSuf6S
in the accounts, seeking expl¥nalion$ from the Trustee$ ¢oneemlng suth malters. procedures underfaken do
not provide all the eviden* thai would be wulred In an audlt and. consequently no opinion is given a510 whetr
the acGDunts present g trn* tslrview. My report 1$ limited to tho¥e matters 881 oul in Ihe stalewEnt bdow.
IndeDendent ExamineV8 Statement
In conneetlon my examination. no matter has corne to my attenlionle
whSch gives me SOnable cause to believe thal in any material re8pectthe r8quirtm*nts'.
. lo keep accounting Tecords in accordancè with Sèction 130 of tha Chariti8s Act.
. to prepartt aOunts which accord with the ac¢ounJng records and comply th thè
accounting requirements of the Charitses Act 2011
havo not bggn mgt, or
121
to whlch, in my gpinlon. attgnUDn should be drawn in ordèr to anobl• o propèr und8rstandlng ol
the 8ccoun18 to be reached.
131
1 *04thavs not. oblalned Independent verlficat5on ol all Investments wlth the Trustegs lor
m8lhodi5t Church Purposes or hold in other Irusts, bank b818n¢g5 and fund8 at the Cantral Flnanc•
Board ol the Melhodlst Church whlch are IndivSdually in excAsB of £10,000 Ilen thou8and PDund81 al tho
balanee sheet datè.
Name of Indep•ndonl
examlner
Jonathan Stead
Slgnatuffj of
Independent exarnSner
Rèlèvart Professional qualification of inde
ndgnl ex?miner
FCCA
Name ol flrm Iwherg apprD
natè
Sl61 h&S
Chartered Certified Accountants
Addregs
Thornhlll Brigg Mlll$.
Thomhill Beck lane,
8righouse HD6 4AH
Date
3010612022
' Pl98s& dgl&te or cile as 8ppropri81&
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Leeds South and West 27/01 Constitution of the Circuit Meeting
## **Appendix A**
## S.O. 510 (i) **Circuit Ministers and Supernumeraries**
Revd Jo Lightowler Revd Rach Ward
Revd Madeline Andrews
Revd Mark Godfrey Revd Pete Brazier Revd Dr Albert Jewell
Revd Keith Hunt Deacon Guy Austin-Bride Revd Peter Reasbeck
## **Circuit Stewards**
Miss Anne Jackson Mr Stuart Westerman Mr Philip Maud
Miss Audrey Wilks Mr Peter Cordwell Mrs Elizabeth Smith
Mrs Kirsty Butler Mr Edmund Linfield Mr Rob Moore
## **S.O. 510 (iv) Lay employees**
Miss Cathy Boocock (Treasurer) Mrs Erica Hartley (CM Sec) (& **S.O. 510 v** ) Mrs Sharon Brocksom (Children & Families Development Worker) Mr Chris Coleman (Pastoral Worker)
**S.O. 510 (vi)** Mrs Janet Taylor (sec of Local Preachers’ & Worship Leaders’ Meeting)
## **S.O. 510 (vii & viii) Church Representatives and Office holders**
From each church, 1 church steward 1 church treasurer, 1 church rep
|**Church**|**Steward- S.O 510 (vii)**|**Treasurer S.O 510 (vii)**|**Rep S.O 510 (viii)**|
|---|---|---|---|
|Adel|Mrs Beryl Chadwick|Miss Cathy Boocock*|Mrs Cherrie Dacre|
|Beeston Hill|Mr Roy Sheard|Mrs Carol Normanton|Mrs Pauline Peacock|
|Central|Mr Michael Cooke|Mrs Margaret Metcalfe|Mrs Victoria Rose|
|Cookridge|Miss Elizabeth Beetham|Mrs Linda Storey||
|Farsley|Mrs Linda Kellett|Miss Cathy Boocock*|Mr John Procter|
|The Grove|Mrs Kath Ashby|Mr Bryan Whitham|Mr Philip Maud*|
|Headingley|Prof Gordon Andrews|Mrs Jean Townsend|Mrs Margaret Appleyard|
|Highfield|Mr Aidan Jewitt|Mr Fred Jewitt|Mrs Andrea Evers|
|Hunslet|Mrs Barbara Hartley|Mrs Caroline Mason|Mr Ian Hartley|
|Hyde Park|Mrs Jackie Hillyard|Mr Simon Brocksom|Mrs Pat Hemingway|
|Lower Wortley|Mr Paul Cloke|Mrs Glynis Clarke|Mrs Alison Starkey|
|Meanwood|Mrs Anne Matthews|Mrs Shela King|Mrs Joan Ripley|
|Rodley|Mr John Uren|Mr Brian Thornton|Mrs Sharon Snowden|
|St Andrew’s, Beeston|Mr Andrew Barker|Mrs Elizabeth Smith|Mrs Helen Ingleby|
|St Andrew’s Pudsey|Mrs Dorothy Stefanidis|Miss Cathy Boocock*|Mrs Beryl Nicholson|
|St John’s|Mrs Susan Hogarth|Mr Stuart Pedder|Mr Emmanuel Oikelome|
|St Mark’s|Miss Barbara Edwards|Mr David Braithwaite|Miss Sophie Lockwood|
|Trinity, Bramley|Mrs Pam Bruce|Mrs Frances Wood|Mr David Wood|
|Wesley Road|Mr Peter Cordwell*|Mrs Iris Smith|Mrs Janet Taylor|
|Whingate|Mr Brian Draper|Mr Keith Harrison|Mr John Sowden|
|Woodside|Mr Geoff Crosby|Mrs Jeanette Hopkinson|Mrs Josephine Richards|
## **S.O. 510 (ix) to be reviewed annually**
Mrs Gill Jewell (MWiB Representative)
**Methodist Standing Order 010 Qualification for appointment states: (2(ii))** no person who has been convicted of or has received a simple or conditional caution from the police concerning an offence under the Sexual Offences Act 2003 or mentioned in Schedule 15 to the Criminal Justice Act 2003 or who is the subject of a risk assessment under Standing Order 237 as a result of which the Safeguarding Committee concludes that he or she presents a significant risk of serious harm to children, young people or vulnerable adults shall be appointed or re-appointed to any office, post or responsibility or engaged or re-engaged under any contract to which this sub-clause applies unless authority for the appointment or employment has been obtained under Clause (5) below. (See CPD)
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## **RESERVES POLICY** of
## **Appendix B**
## **Leeds South & West Methodist Circuit**
**(*Church Council /Circuit Meeting** **/District )**
1. **Unrestricted** Funds held at Y/E 31/08/2021 £ 398 128 Gen (cash) (includes Circuit Model Trust Funds and excludes £ 112 742 CMTF Property **£ 510 870** Total 2. **Restricted** Funds held £ nil 3. **Endowment** Funds held £ nil 4. **Reserves policy for General Funds and CMTF Aims** (1) To secure and sustain the Circuit’s viability and future (2) To carry out its mission strategy (3) To give reassurance to the general public that the Circuit, which is a charity, intends to use all the resources in its care for the purposes of the charity **Strategy** Essentially the grouping provides for a) The ministerial oversight and pastoral care of 21 churches, including 4 local ecumenical partnerships b) The support of a staff team of 6 Ministers, 1 Children & Families worker, 1 Lay pastor and 2 lay staff responsible for admin and finance (1.05 FTE).*FTE = Full time Equivalent. c) The maintenance and upkeep of 8 manses d) Mission Activities and Fresh Expression projects e) Training and Development of all its people f) Financial provision for Churches in difficulties **Financial Plans** General Accounts £ 398 128 Circuit Model Trust Funds £ 112 742 Unrestricted Funds Total £ **510, 870** (plus Building Assets)
Under Standing Orders, the Circuit must meet its financial obligations in relation to the support of its staff team and the maintenance of its property.
The Circuit Assessment is reviewed annually and covers the cost of our permanent staff apart from the Lay Pastor We also make provision for our property maintenance programme by:
- Designating £3,000 per annum on average to maintain each manse within the assessment
- - A further £30,000 (see below) is designated within reserves designated for anticipated medium term expenditure, particularly in relation to Quinquennial Inspections.
We are advised to hold up to six month’s General account expenditure in hand for emergencies and this has been set at £245,000.
**Circuit Model Trust** (unrestricted fund) £112,742 this fund is derived mainly from the sales of Chapels and manses and is used to support the needs of the circuit, along with General Fund, as outlined in the totals below.
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In summary, the Circuit has agreed the following designations to our finances across both the General & CMTF funds.
- £ 245,000 6 month’s Expenditure
- £ 30,000 Property Maintenance plan
- £ 70,000 Church Contingency fund for unexpected concerns and non payment of assessment
- £ 75,870 Grant support to churches, Circuit Mission and outreach, Eco projects
- £ 5,000 Training, Resources and youthwork
- £ 10,000 Community House costs
- £ 10,000 statutory redundancy costs in case of emergency
- £ 45,000 Provision for Pension Reserve Fund (if agreed)
- £ 20,000 to meet the assessment deficit.
- £ 510,870 (total of General & Model Trust)
Amounts already recognised in the circuit accounts and provisions made outside of this policy £60,000 for future Grants to Churches/Charities already agreed
## **Benevolence Policy**
The Superintendent and/or CLT to be authorised to respond to crisis situations with individuals, as necessary, up to 1.5% of our cash resources as listed above (Gen/Model Trust).
## 5. **Policy for Restricted Funds**
None held
## 6. **Terms relating to Endowment Funds held**
None held
This Reserves Policy has been approved **Leeds South & West Methodist Circuit** by
(*Church Council / **Circuit Meeting** **/** District )
|(*Ch|urch Council
/**Circuit Meeting****/**District
)|
|---|---|
|Treasurer|Trustee|
|Full name
Miss Helen C Boocock|Full Name
Rev Jo Lightowler|
|Signature|Signature|
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**Appendix C**
## **Leeds South & West Methodist Circuit** Statement of Financial Activities to 31st Aug 2020
**----- Start of picture text -----**
No. 19/20 2018/19
Income
Donations & Legacies 4 755 - 755 2,859
Charitable Activities 5 -
Assessments from Churches 414,078 414,078 392,975
Other Charitable Activities 7,347 - 7,347 4,326
Other Trading Activities -
Income from Lettings 6 11,000 11,000 11,715
Misc - -
Investments 7 2,085 1,940 35 4,060 7,298
Other Income 8 - - 914
Total Income 435,265 - 1,940 35 437,239 420,087
Expenditure
Stipends, Sals, NIC, Pensions 9 267,227 267,227 261,111
District Assessment 10 14,787 14,787 13,092
Methodist Church Fund 11 82,025 82,025 81,188
Telephone & Travel 12 10,326 10,326 13,412
Insurance & Utility costs 13 23,976 23,976 23,629
Maintenance on Manses 14 40,390 40,390 35,914
Provisions 15 - - - 50,000
Other Outgoings 16 40,930 209 8 41,147 38,297
Grants and Donations 17 7,100 - - 7,100 1,896
District Advance Fund 18 2,723 - 2,723 2,859
Total Charitable expenditure 486,760 - 2,932 8 489,700 521,397
Net Income/Exp before gain/loss - 51,496 - - 992 27 - 52,461 - 101,310
Transfers between Funds 19 4,068 - - 4,068 - -
- 47,428 - - 992 - 4,041 - 52,461 - 101,310
Gain/Loss on reval/sale of fixed ass 20 - 35,894
Gain/Loss on investment assets 20 - 1,669 - 1,669 1,159
Balances brought forward 139,976 2,413,796 104,458 134,041 2,792,272 2,856,530
TOTAL Funds 92,549 2,413,796 101,797 130,000 2,738,141 2,792,272
Monies received for others 49,501 37,943
Monies passed on to others 49,501 37,943
- -
General Property CMTF Total Designated
**----- End of picture text -----**
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## **Leeds South & West Methodist Circuit** Balance Sheet as at 31st Aug 2020
## **Appendix C**
**----- Start of picture text -----**
Unrestricted
2019/20 2018/19
Fixed Assests £ £
Circuit Manses & Equipment 2,320,308 2,320,308 2,320,308
Investment Properties 93,488 93,488 93,488
Investments TMCP 92,976 92,976 94,645
21 Total fixed assets 2,413,796 92,976 - 2,506,772 2,508,441
Current Assets
22 Debtors & Prepayments 15,876 15,876 18,405
- -
Loans by the Circuit
-
Trustee for Methodist Purposes 8,821 8,821 13,854
Central Finance Board 157,750 130,000 287,750 387,582
Cash at bank and in hand 67,912 67,912 48,682
Total current assets 241,537 8,821 130,000 380,359 468,524
23 Creditors (due under 1 year) 101,761 101,761 99,693
24 Grants agreed 20,000 20,000 35,000
Net current assets/liabilities 119,777 8,821 130,000 258,598 333,831
Total assets less current liabilities 2,533,573 101,797 130,000 2,765,370 2,842,272
- -
Creditors and Accruals > 1 year
25 Provisions for liabilities and charges 27,228 27,228 50,000
Net assets 2,506,345 101,797 130,000 2,738,141 2,792,272
Funds of the Circuit
26 General Fund (unrestricted) 2,506,345 2,506,345 2,553,772
Circuit Model Trust Fund (Unrestricted) 101,797 101,797 104,458
Designated Funds (Unrestricted) 130,000 130,000 134,041
Total Unrestricted Funds 2,738,141 2,792,272
Restricted Funds -
Total Funds 2,506,345 101,797 130,000 2,738,141 2,792,272
General CMTF Designated
**----- End of picture text -----**
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