OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-08-31-accounts

Leeds South & West Methodist Circuit

Trustees Annual Report & Accounts 2021/22

Leeds South & West Circuit

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31st Aug 2022

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 function 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

2021/22 continued to be a challenging year as many of our churches still struggled to recover following the pandemic. Rentals only began to stabilize this year as groups decided how to continue their operations.

Worship continued Face to face, online and by post. 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.

Due to central provision of resources, the team can support churches who could not undertake such activities. It also ensures a more efficient distribution for all. Ordained staff continued to spend considerable time with the wider community through the provision of pastoral care as well as demands of funeral support. Demand for weddings and baptisms also grew as the buildings came back into use.

The children and families’ development worker provides significant resources for our younger people and remains highly valued by her churches as well as leading safeguarding training across our churches. The admin team continues to work flexibly, offering advice and help regarding finance, governance, and administrative matters. Demand for their time only continues to grow and a new partnership model of working together with churches is being piloted.

Our lay pastor provided significant amounts of telephone and online pastoral and prayer opportunities. Although we could not afford to continue this role, we know that it has left a pastoral legacy that can be developed in local churches. Churches were also able to enjoy a varied programme of preachers online and we have begun to explore new ways of working 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 reflection and development.

We made the decision not to pursue our original vision for a community house but work on a dispersed community continues.

Finance remains a concern, with reduced income seen by many of our churches. The circuit has designated resources to support and help churches in crisis.

3

However, morale in the team is high and the online centralized communities remain particularly helpful in breaking down geographical barriers. Local churches still offer significant opportunities to explore faith and attend worship as well as acting as central hubs for foodbank collection and/or distribution, providing resources for two charity shops, opening warm spaces and being places for community use. Some have begun collaborating with Leeds Citizens in actively campaigning to improve their local neighbourhoods.

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 give thanks for the ministries of Rev Mark Godfrey and Rev Keith Hunt. Mark retired at the end of the year and Keith became a minister without appointment. He continues to live in a manse and work part time in a pastoral ministry within our circuit but does not draw a stipend. A new probationary Presbyter joins our team in Sep 22 and pastoral oversight of churches has been realigned to reflect these staffing movements.

Finance Summary

Income trends

Circuit income is primarily drawn from the assessment paid by the circuit churches £412,017 (91%). Additionally, some income is received from lettings, donations & investments (4%) and some balances were received from closed churches together with reimbursement for work undertaken for other areas of Methodism (5%). (Figures & percentages exclude the sale of Trinity Building Blocks for comparison £179,964)

Expenditure trends

Stipends increase each financial year in line with Conference approved amounts. The circuit also applies the same increase to its lay employees. 50% of expenses were used to pay our people and associated costs (£302,724). 15% represented the circuit's contributions to the district and connexional budgets (£88,108). This is used to fund the work of the wider methodist church.

Other admin and governance requirements totalled £116,354 (19%). Governance included the central levy on the sale of a church £47,986 and £40,000 to the Central Methodist Pension fund deficit. 51,780 (8%) includes the upkeep of our minister residences and associated running costs, Grants, and payments to support churches totalled £48,214 (8%),

Fund balances

At the year end, the net current assets of the circuit were £ 428 067. 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 9 months.

Plans for 22/23

The pandemic has changed some plans with projects and priorities changing and budgets and resources redirected to accommodate online, telephony and postal ministries, and local church needs. Three churches have agreed to merge in the coming months into one building. One church has been unable to pay their contribution this year, and there is likely to be significant challenges to our income stream as other churches reassess their future. Capital from building sales will assist in such transition. However, this will affect both our staffing needs and affordability. Two ministers came off our payroll at the end of the year and only one was replaced. Our Lay pastor also came to the end of his contract and was made redundant.

Churches are struggling to recover from Covid, experiencing increasing costs and a slow return of building use. 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 2022 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) (effective from Jan 2015) - 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

5

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:

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 John's Methodist Church
Beeston Hill UFC (LEP) Hunslet Methodist Church St Mark's Methodist Church
Central Methodist Church Hyde Park Methodist Church Trinity Bramley Methodist Church
Cookridge Methodist Church Lower Wortley Methodist Church* Wesley Road Chapel (LEP) *
The Church in Farsley (LEP) The Church In Rodley (LEP) Whingate Methodist Church*
The Grove Methodist Church St Andrew's Methodist Church, Beeston Woodside Methodist Church
Headingley Methodist Church St Andrew's Methodist Church, Pudsey *Merging 1/10/23
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 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

7

2021/22

Leeds South & West

Methodist Circuit

Accounts

For the year ended 31st Aug 2022

(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

9

Leeds South & West Methodist Circuit Statement of Financial Activities to 31st Aug 2022

----- Start of picture text -----
No. 21/22 2020/21
Income
Donations & Legacies 4 1,486 1,486 - 1,486 385
Charitable Activities 5
Assessments from Churches 412,017 412,017 412,017 421,731
Other Charitable Activities 23,700 23,700 23,700 3,233
Other Trading Activities
Income from Lettings 6 10,466 10,466 10,466 3,266
Investments 7 2,643 2,643 2,142 4,786 2,410
Other Income 8 - 179,964 179,964 -
Total Income 450,313 - 450,313 182,107 632,420 431,026
Expenditure
Stipends, Sals, NIC, Pensions 9 302,724 302,724 302,724 272,086
District Assessment 10 14,676 14,676 14,676 17,324
Methodist Church Fund 11 73,432 73,432 73,432 75,616
Telephone & Travel 12 8,066 8,066 8,066 4,535
Insurance & Utility costs 13 24,661 24,661 24,661 25,557
Maintenance on Manses 14 19,053 19,053 19,053 39,166
Other Outgoings 15 68,041 68,041 48,313 116,354 34,694
Grants and Donations 16 44,977 44,977 - 44,977 50,000
District Advance Fund 17 - 3,237 3,237 2,590
-
Total Charitable expenditure 555,630 555,630 51,550 607,180 521,568
Net Income/Exp before gain/loss - 105,317 - - 105,317 130,557 25,240 - 90,543
Transfers between Funds 18 130,000 - 130,000 (130,000) - -
24,683 - 24,683 557 25,240 - 90,543
Gain/Loss on reval/sale of fixed assets - - - 98,810
Gain/Loss on investment assets 19 - - 6,913 - 6,913 17,067
Balances brought forward 398,128 2,250,606 2,648,734 114,742 2,763,476 2,738,141
TOTAL Funds 422,811 2,250,606 2,673,417 108,386 2,781,802 2,763,476
Monies received for others 28 87,451 68,933
Monies passed on to others 87,451 68,933
- -
General Property Total General CMTF
----- End of picture text -----

10

Leeds South & West Methodist Circuit Balance Sheet as at 31st Aug 2022

----- Start of picture text -----
Unrestricted
2021/22 2020/21
Fixed Assests £ £
Circuit Manses & Equipment 2,250,606 2,250,606 2,157,118
Investment Properties - - 93,488
Investments TMCP 103,130 103,130 110,043
20 Total fixed assets 2,250,606 103,130 2,353,736 2,360,649
Current Assets
21 Debtors & Prepayments 21,721 21,721 22,705
- -
Loans by the Circuit
Trustee for Methodist Purposes 5,256 5,256 4,699
Central Finance Board 477,861 477,861 478,005
Cash at bank and in hand 75,748 75,748 54,244
Total current assets 575,331 5,256 580,587 559,654
22 Creditors (due under 1 year) 93,045 93,045 93,009
23 Grants agreed 59,475 59,475 60,000
Net current assets/liabilities 422,811 5,256 428,067 406,645
Total assets less current liabilities 2,673,417 108,386 2,781,802 2,767,294
- -
Creditors and Accruals > 1 year
24 Provisions for liabilities and charges - - 3,818
Net assets 2,673,417 108,386 2,781,802 2,763,476
Funds of the Circuit
25 General Fund (unrestricted) 2,673,417 2,673,417 2,648,734
Circuit Model Trust Fund (Unrestricted) 108,386 108,386 114,742
- -
Designated Funds (Unrestricted)
Total Unrestricted Funds 2,781,802 2,763,476
Restricted Funds - -
Total Funds 2,673,417 108,386 2,781,802 2,763,476
General CMTF
----- End of picture text -----

11

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) (effective from 1 January 2015) - (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 2015

These accounts are compliant with FRS102 and with the FRS102 SORP 2015. 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 2015 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.

12

The Circuit acts as Agent in three matters

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.

13

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.

14

2 Glossary of Terms

CFB: 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 in London, 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 Circuits, 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

Year ended 31st Aug 2022 Notes to the Accounts

Leeds South & West Methodist Circuit 27/01

4 Donations & Legacies

No Bequests received but 1 major donation from Trinity Methodist Church Bramley towards our overspend together with some additional small donations

----- Start of picture text -----
Donations & Legacies General CMTF Desig 21/22 Total 20/21
Collections & Donations 1,486 1,486 385
Total 1,486 - - 1,486 385
----- End of picture text -----

5 Charitable Activities

In 2021/22 the circuit had 20 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 is currently transitioning from 3 different calculation methods to one, aiming to assess contributions more fairly by membership and relative financial strength, however the pandemic has slowed this process down. The plan also allows for saving to be used to help manage change. One church were was unable to pay their assessment, 1 had cash flow issues. Another church had closed by the start of the year but paid the first Quarter's assessment in advance.

5a Assessments from Churches

----- Start of picture text -----
Church General CMTF Desig 21/22 Total 20/21
Adel 13,333 13,333 13,333
Beeston Hill 13,645 13,645 13,710
Central 11,126 11,126 11,126
Cookridge 34,613 34,613 34,613
Farsley 14,398 14,398 14,398
The Grove 57,469 57,469 57,469
Headingley 31,691 31,691 31,691
Highfield 14,242 14,242 14,242
Hunslet 19,751 19,751 19,751
Hyde Park 13,062 13,062 13,062
Lower Wortley 3,000 3,000 3,666
Meanwood 2,994 2,994 11,977
Rodley 3,549 3,549 3,549
St Andrew's, Beeston 22,724 22,724 22,724
St Andrew's, Pudsey 40,794 40,794 40,794
St John's 7,513 7,513 7,513
St Mark's 14,514 14,514 14,514
Trinity, Bramley 36,860 36,860 36,860
Wesley Road 20,600 20,600 20,600
Whingate 16,960 16,960 16,960
Woodside 19,179 19,179 19,179
Total 412,017 - - 412,017 421,731
----- End of picture text -----

During the year Trinity Beeston was sold and some costs refunded. Meanwood Church ceased to meet, their accounts were closed and the balance passed to us. The Circuit Office acts as treasurer for Adel, St Andrew's Pudsey, Farsley, Wesley Road & St Marks for which a charge is made. Admin support of 3 hrs per week was provided to Leeds Sanctuary. Sales income represents bulk-buying/reselling to churches for regular resources.

----- Start of picture text -----
5b Other Charitable Activities General CMTF Desig 21/22 Total 20/21
Meanwood Balances 14,728 14,728 -
Refund of costs for sale of Trinity 2,200 2,200 -
Sales Income 762 762 353
Other Misc 275 275 -
Circuit Finance Support 2,551 2,551 1,100
District payment for Admin support 2,684 2,684 780
Youth 500 500 1,000
Total 23,700 - - 23,700 3,233 16
----- End of picture text -----

6 Other Trading Activities

The Whitecote Hill Manse had tenants for 10 months of the year.

----- Start of picture text -----
6a Income from Lettings General CMTF Desig 21/22 Total 20/21
Whitecote Hill Manse 10,466 10,466 3,266
Total 10,466 - - 10,466 3,266
7 Investments
Investments General CMTF Desig 21/22 Total 20/21
Interest 2,643 371 3,014 696
Dividend 1,772 1,772 1,715
Total 2,643 2,142 - 4,786 2,410
8 Other Income
Other income General CMTF Desig 21/22 Total 20/21
Sale of Trinity Building Blocks Church - 179,964 - 179,964 -
----- End of picture text -----

9 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 All staff are paid at or above the living wage.

Stipends were paid to 5 presbyters and 1 Deacon who were all fulltime. Salaries were paid to 1 Full Time Children & Families), 1 full Time Lay Pastor and 2 part time administrators (.6 FTE each). The Lay pastor contract ended in July and was not renewed due to financial pressures.

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 deal with the payroll and act as agents for the payment and collection of salaries to Methodist Payroll for employees based at The Grove, St Andrew's Pudsey, Hunslet, Adel, Farsley, Headingley and Whingate. These figures are not in the accounts except in the "collected/received for others" total and amount to £56,169. FTE = Full time equivalent

----- Start of picture text -----
Stipends, Sals, NIC, Pensions General 21/22 Provisions 20/21
Ministers
-
Stipends 157,526 157,526 152,730
Pensions 41,680 41,680 - 40,623
NIC 14,940 14,940 - 14,993
-
Computers for ministry 1,026 1,026 1,014
Expenses 1,821 1,821 - 934
Lay Staff - -
Salaries 72,809 72,809 3,466 52,466
Pensions 4,185 4,185 208 3,148
NIC 5,425 5,425 144 3,593
Admin Charge 576 576 - 576
Expenses 1,577 1,577 - 826
-
Apprenticeship levy (all people) 1,157 1,157 1,183
Total 302,724 302,724 3,818 272,086
----- End of picture text -----

10 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 the same basis and collected by the District to pass onto the Connexion.

District Assessment
District Assessment
Total		 General
CMTF
Desig
21/22 Total
20/21
14,676
14,676
17,324
14,676
-
-
14,676
17,324
17

Methodist Church Fund General CMTF Desig 21/22 Total 20/21 Methodist Church Fund 73,432 73,432 75,616 Total 73,432 - - 73,432 75,616

11

12 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 but some are claimes through expenses. 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. Travel is reimbused at standard Inland Revenue rates.

----- Start of picture text -----
Telephone & Travel General CMTF Desig 21/22 Total 20/21
Ministers
Telephone/Internet 2,083 2,083 2,828
Travel 3,497 3,497 554
Lay Staff & Office
Telephone/Internet 1,805 1,805 1,008
Travel 681 681 146
Total 8,066 - - 8,066 4,535
----- End of picture text -----

13 Insurance & Utility costs

The Circuit owns 8 manses to house their ministers. 1 was let during the year and 1 (Crossflatts) is due to be sold as it is surplus to our future needs

----- Start of picture text -----
Insurance & Utility costs General CMTF Desig 21/22 Total 20/21
Manses
Insurance 6,152 6,152 14,566
Water 2,700 2,700 6,184
Council Tax 15,141 15,141 3,196
Gas & Electric 669 669 1,611
Total 24,661 - - 24,661 25,557
21/22 Total 20/21
Costs by Manse
Armley Grange Drive (sold) - - - 3,082
Chestnut Drive 2,638 782 3,420 3,140
Becketts Park Drive 2,232 578 2,810 2,942
Cross Flatts (empty - to be sold) 1,825 657 2,482 2,671
Whitecote Hill (let) - 4 4 3,281
Fraser Avenue 2,252 411 2,663 2,163
Edmund Close 2,638 314 2,952 1,801
Swallow Close 1,670 172 1,843 236
Salamanca Crescent 1,885 450 2,335 56
Other Circuit Insurance 6,152 6,152 6,184
Total 6,152 15,141 3,369 24,661 25,557
Misc
Water & Heating
Insurance Council Tax
----- End of picture text -----

14 Maintenance on Manses

£3000 per manse is budgeted yearly in the assessment for repairs. In addition, £32,000 is designated from reserves for more major repairs and quinquennial work. Edward Close has been redecorated at the changeover of ministers and some adaptations made for the new minister's needs (some of this is likely to be reimbursed in the coming year) Becketts Park and Swallow Close have both had roof repairs and some external maintenance.

18

----- Start of picture text -----
Maintenance on Manses by Work General CMTF Desig 21/22 Total 20/21
-
Manse Adaptations 5,550 5,550
Internal Decoration 4,512 4,512 82
Roof Repairs 1,920 1,920 4,897
Gas/Elec Maintenance & Inspections 1,877 1,877 839
Guttering 1,006 1,006 3,221
Plumbing Repairs 966 966 3,300
Electrical repairs 828 828 3,126
Appliances replace/repair 517 517 765
Alarm Maintenance & Repair 432 432 565
Window & Door Maintenance & Repair 330 330 382
Gardening 305 305 1,686
Misc repairs 221 221 1,779
Keysafes 186 186 450
Other External repairs 140 140 -
Garage repairs/demolition 118 118 5,525
Carpets - - 8,755
Aerial 145 145 -
Study Costs - - 915
New Boiler/Heating System - - 2,760
Heating Repairs - - 119
Total 19,053 - - 19,053 39,166
----- End of picture text -----

15 Other Outgoings

Pension Reserve Fund - is a voluntary payment to support the Deficit Appeal launched by the Connexion. Governance Costs includes church /manse quinnqennial inspections, surveys, legal and account inspection fees Admin is mainly the office costs of printing and purchases of materials. It includes Safeguarding costs, and website maintenance. Payments to Trustees . 3 Trustees are employees of the circuit and are in receipt of a salary and employment related expenses. Some 5 local preachers are also trustees of the circuit and have received preaching expenses totalling £1609. 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. Purchase costs are the bulk purchasing of items for churches to minimise costs to them. 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. Connexional and property levies are taken from property sales on a sliding scale. 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. Citizens is an annual fee to be part of this group which works to improve local neighbourhoods.

----- Start of picture text -----
Other Outgoings General CMTF Desig 21/22 Total 20/21
Governance Costs 6,784 47,986 54,770 7,911
Pension Reserve Fund 40,000 40,000 -
Admin 4,543 4,543 13,804
Training courses & resources 3,360 3,360 1,446
Removal Costs 2,934 2,934 -
Youth Expenses 2,160 2,160 -
Citizens 2,000 2,000 -
Preaching Expenses 1,989 1,989 1,129
Letting charges 1,510 1,510 450
Tech Repair/Purchases 1,077 1,077 1,742
The Grove 1,000 1,000 1,000
Bank Charges 187 327 514 374
Other Misc 213 213 352
Covid Supplies 196 196 1,044
Stationing costs 89 89 -
House Purchase/Sale Costs - - 4,947
Purchase costs - - 471
Benevolence Payments - - 25
Total 68,041 48,313 - 116,354 34,694
----- End of picture text -----

19

16 Grants and Donations

When a grant has been agreed, a provision is made for its payment if not paid immediately- see note 14.

----- Start of picture text -----
Grants and Donations General CMTF Desig 21/22 Total 20/21
Grants agreed for future years 9,475 9,475 50,000
PRF Grants to churches 16,900 16,900 -
Headingley 602 602 -
St Andrew's, Pudsey 18,000 18,000
Total 44,977 - - 44,977 50,000
Previously agreed grants paid 21/22 Total 20/21
Meanwood - InterAct 10,000 10,000
Total 10,000 10,000
----- End of picture text -----

17 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%

----- Start of picture text -----
District Advance Fund General CMTF Desig 21/22 Total 20/21
District Advance Fund 3,237 3,237 2,590
Total - 3,237 - 3,237 2,590
18 Transfers/adjustments General CMTF Desig 21/22 Total 20/21
From CMTF to Gen.per resolutions 130,000 - 130,000 - -
Total 130,000 - 130,000 - - -
19 Investment gains General CMTF Desig 21/22 Total 20/21
Gain/loss on value of Fixed Assets - - - 98,810
Gain/loss on value of unit trusts - 6,913 - 6,913 17,067
Total - - 6,913 - - 6,913 115,877
20 Property & Investments General CMTF Desig 21/22 Total 20/21
4 Chestnut Ave LS16 (Manse) 236,891 236,891 236,891
33 Becketts Park Dr LS6 3PD (Manse) 233,720 233,720 233,720
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 103,130 103,130 110,043
Total Fixed assets 2,250,606 103,130 2,353,736 2,360,649
----- End of picture text -----

21 Debtors & Prepayments

All sums shown as debtors in 20/21 were received in the following year. All sums paid in advance at 21/22 were for activities in 22/23

----- Start of picture text -----
Debtors & Prepayments General CMTF Desig 21/22 Total 20/21
Stipends 15,721 15,721 17,802
Church Salaries - - 4,903
Church Payments 6,001 6,001
Total 21,721 - - 21,721 22,705
----- End of picture text -----

20

22 Creditors and Accruals

All sums accrued in 21/22 will be paid in 22/23 unless indicated.

----- Start of picture text -----
Creditors and Accruals General CMTF Desig 21/22 Total 20/21
Assessment 88,533 88,533 93,009
Internal Decoration 4,512 4,512
Subtotal 93,045 - - 93,045 93,009
23 Liabilities - see note 14
Agreed Grants 59,475 59,475 60,000
Total 152,520 - - 152,520 153,009
24 Provisions used Provision Amount Provision
3818 3,818 -
----- End of picture text -----

25 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 are held by TMCP in the Trustees Interest or managed mixed equity funds on which interest and dividends are credited to the account regularly. 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 21/22 Total 20/21
Cash 258 258 169
CAF Bank Current Account 73,501 - 73,501 53,005
CAF Bank Debit Card Account 1,990 1,990 1,071
CFB Account 347,861 130,000 477,861 478,005
TMCP Trustees Investment Fund 5,256 5,256 4,699
TMCP Mixed managed fund 103,130 103,130 110,043
Total 423,610 108,386 130,000 661,995 646,991
26 Payment to Trustees General CMTF Desig 21/22 Total 20/21
Payments made to trustees 1,610 1,610 637
No. of trustees who were paid expenses 5 5
----- End of picture text -----

Nature of the expenses

Expense payments primarily relate to reimbursement for local preaching or travel costs

----- Start of picture text -----
27 Fees for examination/audit of accounts General CMTF Desig 21/22 Total 20/21
Independent examiner’s fees 996 996 972
----- 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.

28 Collected and passed to others 21/22 Total
20/21
Church Salaries
Purchases on behalf of churches
Leaving Gifts
Chqs to Circuit meant for related parties
Total		 56,169
52,317
30,870
16,204
40
40
372
372
87,451
68,933

21

Leeds South & West Methodist Circuit 27/01

Year ended 31 August 2022 Notes to the Accounts

29 Detailed analysis of individual fund movements Detailed analysis of individual fund movements Detailed analysis of individual fund movements Detailed analysis of individual fund movements Detailed analysis of individual fund movements Detailed analysis of individual fund movements
Unrestricted Funds Opening
Balance		 Income Expenditure Transfers
/Adjustments		 Closing
Balance		 Purpose of the funds
General 398,128 450,313 555,630 130,000 422,811 General operations
Property 2,250,606 0 0 0 2,250,606 Value ofproperty
CMTF 114,742 2,142 51,550 43,051 108,386 property sales/investment income, use per standing
orders
Totals 2,763,476 452,455 607,180 173,051 2,781,802
Restricted Funds Opening
Balance		 Income Expenditure Transfers Closing
Balance		 Purpose of the fund
Totals 0 0 0 0 0

30 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
Land*		 Other
Land*		 Manses Investment
property		 Investments Total
Bal B/fwds 1,350,364 806,754.40 93,488 110,043 2,360,649
Additions -
Revaluation 6,913
-		 6,913
-
disposals -
Transfers 93,488 93,488
-		 -
Balance C/Forward 1,350,364 - 900,242 - 103,130 2,353,736
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 1,350,364 - 806,754 93,488 110,043 2,360,649
Balance C/Forward 1,350,364 - 900,242 - 103,130 2,353,736

*Land/building split estimated at 60/40 of deemed valuations last year

All properties were used for our work during the year

22

Leeds South & West Circuit

Related party transactions

This year

Thisyear
Name of related party Relationship Description of transaction Income from
related party
during the
year
Payments to
related party
during the year		 Loans to
related
party during
the year
Amounts
owed by
related party
as on 31-Aug-
~~2016~~
£ £ £ £
Methodist Church Fund National Church Fund Circuit Assessment 73,432
Methodist District Yorkshire - West District Funds Circuit Assessment 14,676
Mission in Britain Fund Methodist Charity Church Funds banked direct 959
Fund for Support of Presbyters & Deacons Methodist Charity Church Funds banked direct 771
Fund for Property Methodist Charity Church Funds banked direct 1,340
World Mission Fund(inc JMA) Methodist Charity Church Funds banked direct 5,801
Methodist Fund for Training Methodist Charity Church Funds banked direct 145
Methodists Ministers' Housing Methodist Charity Church Funds banked direct 75
Total 0 97,199 0 0

23

Leeds South & West Circuit DECLARATIONS Treasurer I confirrn that these accrual based accounts for the year ended 31 August 2022 have been prepared frun the records of the Circuit and that they iwlude all funds under the control of the Circurt Meeting. Signature of Treasurer Date 01-Nov-22 N￿e of Treasurer Miss H C 8ooeock Address 22 Bumètt Rise, Queensbury. Bradford, West Yorkshire, BD13 2DX Presentation to the Circuit Meetinq for approval. I confimi that the accounts for the year ended 31 Aug 2022 were presented to the Circuit Meets"ro at its meeting on 20-Sèp-22 and ￿ra apprgved. Signature of the cha￿ of the meebng Name ol the Chair of the meeting Rev Jo Lightowler Date zs Independent Examiner's ReDOrt to the Trustees of the Leed South & West Circuit This Report is on the CircultAccounts for the year ended 31 Augu51 2022 Respective responsibllltles of Trustees and Examlner The Circuit's trustèès are responsible for ensuring that the annual report and accounts for year to 31 August 2022 present a true and fair view of the Circuif s inwme and expenditure for the year and ol its as5et5 and liabilit4.es at the balance sheét date. The trustees consider that an audit is not necessary for this year undei S8Ction 144 of the Charities Act 2011 (the Charitss Act) and that an indÈp0ndent examination is needed. It my rèsponsibility to.. exatnine the accounts under section 145 of the Charities Act,. to follow the proceduies laid down in the general Directions given by th6 Ch8rity Comrnission under Section 14515llbl of th8 Charities act., aThJ to state whether particular matters ha￿ to rny attention. 24

Lted$ south & West Clrcult Basls of Indopendgnt Examln•V$ Report My 8xamlnalion vrdS carriAd out In accordancè Wlh the general dlreGiloris glven by thg Chwty Commission. An Èx4min81ion Includes H review of the accounting records k6trt by the th&rity 8nd 8 oflhe 8ccoun18 pr￿nted ¥￿th those records. 11 also indudes consideralSon of 8ny unusual items, in nature or scale, ur dl$closur88 In the accounts. s88klng explanalons from tho Trusteos corKernlng such mallars. The proc8dures undertaken do I provide 911 the evid8n¢ts that￿ts￿ld be required in an 8udrt and. consequenlly no opinion is glv8n as to vthether the 8¢counts pre5enl a true 8nd fair vlew. My report is limited lo those rnattors set out In the stalemant b81N. Independent Examlner'8 Statement In connectoon %ith my examination, no m8lt8r h85 corne to rny 8tt8nUon lolher Ihan as di6do$ed b810￿) ¥thlch glves rne rea8onabl8 Cause lo balSove thAt Sn Any material respect th8 requirements.. tD keep accounting record8 in accordance ￿th Sects'on 130 01 the Charfties Act. to prepare aceounls which accord with the accounung r•cords and comply ￿1th thè accounting rgquiremen¢s of th6 Charflie5 Act 2011 have not bèen met. or to whlch, in my oplnlon, attentlon 8h¢JJld b• drawn In order to enable 8 proper under81anding ol th8 accounts to be ￿aChed. 131 l•wth8ve not. oblalnoé Indepèndent verJfic8tson of all Inve8tmenls ￿th the Tru8tees lor M&thodist Church Purposes or held in olher trusts. bank balancas and funds at the Celltral Finance Board of the MelhodS8t Church ￿thIch ar8 individually In axce65 of £10.000 (ten thousand pound818t the balanc8 shèèt dat8. N8m? ol Independ•nl ex8mln8r TFftT IqE*L Jk SSgn8iur• of Independent ex8rnlner Rdevanl Prolesslon81 quaiificatlon of inde endent •xamlntrr ficcA Narn• ol firm l¥thor• 8ppro Slei h&Sto Chartered Certlfied Accountants Addre58 Thornhill Brigg Mlll¥, Thornhill 88ck lanè. Brlghou58 HD6 4AH Date 06 ' Please d6bto or circle 83 appropnale 25

Leeds South & West Methodist Circuit

Appendices

A. Trustees of the Charity

B. Reserves Policy

C. Last year’s SOFA and Balance sheet

26

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 Mark Godfrey Revd Pete Brazier

Revd Keith Hunt Deacon Guy Austin-Bride

Revd Madeline Andrews

Revd Dr Albert Jewell

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 (ii) Residing in the Circuit

Revd Melvyn Kelly Revd David Goodall (non-voting member)

S.O. 510 (iv) Lay employees

Miss Helen Boocock (Treasurer) Mrs Erica Hartley (CM Sec) (& S.O. 510 v ) Mrs Sharon Brocksom (Children & Families Development 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 Helen 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 Mrs Jean Gosling
Farsley Mrs Linda Kellett Miss Helen Boocock* Mr John Procter
The Grove Mrs Kath Ashby Mr Bryan Whitham Mrs Ann Bailey
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
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 Helen Boocock* Mrs Carol Simpson
St John’s Mrs Susan Hogarth Mr Stuart Pedder Mr Emmanuel Oikelome
St Mark’s Miss Barbara Edwards Miss Helen Boocock* 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 vacant Mrs JeanetteHopkinson Mrs JosephineRichards

S.O. 510 (ix) to be reviewed annually

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)

27

Appendix B

RESERVES POLICY of 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 £ 114 742 CMTF Property £ 512 870 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 £ 114 742 Unrestricted Funds Total £ 512, 870* (plus Building Assets)

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) £114,742 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.

28

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 Propety Maintenance plan £ 70,000 Church Contingency fund for unexpected concerns and non paymenl of assessment £ 77.870 Grant support to churches, Cir¢uil Mission and outreach, Eco projects £ 5,000 Training, Resour￿5 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. £ 512,870 {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 Chur¢heslCharities already agreed Benevolence Pollcy The Superintendent andlor CLT lo be aLrthorised to respond to crisis situations with individuals, as necessa to 1.50A of our cash resources as listed above Genlmodel Trusl . 5. Poli¢ None held for Restricted Funds Temis relatin None held to Endovfflient Funds held This Reserves Policy has been approved by Leeds South & West Methodist Circult I'church Counciloi Clrcult MeetingrfiDistriciE]) Treasurer Full name Miss Helen C Boocock Signature Trustee Full Name Rev Jo Lightowler Signalure 29

Appendix C

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
- -

30

Appendix C

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

31