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2025-08-31-accounts

Charity registration number: 1130749

The Methodist Church Nottingham South Circuit

Annual Report and Financial Statements for the Year Ended 31 August 2025

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

The Methodist Church Nottingham South Circuit

Contents (continued)

Reference and Administrative Details 1 to 2
Trustees' Report 3 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7 to 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17

The Methodist Church Nottingham South Circuit

Reference and Administrative Details

Trustees

Members of the circuit meeting

Senior Management Team Charity Registration Number

Reverend Mark Roberts, - Minister Helen Roberts, - Layworker & circuit secretary Martin Blyth, - Layworker Jane Everett, - Layworker Abby Kilshaw, - Layworker Charles Rayner, - Circuit Steward Iselyn Warner, - Circuit Steward Rosemary Farrow, - Circuit safeguarding officer Stephen Shipman, - Property secretary Pamela Lerwill, - Church representative (Bradmore) Stephany Fogg, - Church representative (Radcliffe-on-Trent) Richard Sanderson, - Church representative (Radcliffe-on-Trent) William Jones, - Church representative (Clifton) P Carver, - Church representative (Clifton) Janet Clark, - Church representative (Ruddington) Sandra Gunn, - Church representative (Ruddington) S Jackson, - Church representative (Keyworth) Alan Withington, - Church representative (Keyworth) Monica Heard, - Church representative (West Bridgford) Chris Morrey, - Church representative (West Bridgford) Karen Hobdell, - Church representative (West Bridgford) Margaret Thurston, - Church representative (West Bridgford) Claudia Warner, - Representative (Bridgeway Hall) Reverend Naomi Sparey, - Minister Reverend Helen Fyall, - Minister Reverend Hilary Cheng, - Supernumerary Minister R Bilsbrough, - Layworker Stuart Jones, - Circuit Steward A Corbett, - Church representative (Ruddington) L Beaumont, - Church representative (Cotrgrave) J Curtis, - Church representative (Keyworth) John Heard, - Church representative (West Bridgford) P Thomas, - Representative (Bridgeway Hall) Rev Mark Roberts, Superintendent Minister 1130749

Page 1

The Methodist Church Nottingham South Circuit

Reference and Administrative Details (continued)

Principal Office 119 Melton Road West Bridgford Nottingham NG2 6FG Independent Examiner Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 2

The Methodist Church Nottingham South Circuit

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025.

Structure, governance and management

Nature of governing document

The circuit is part of the Methodist Church and previously an excepted charity, now registered in its own right, since 27th July 2009.

Recruitment and appointment of trustees

The Circuit’s trustees comprise the officers and staff of the Circuit. In addition each of the Circuit’s member churches are entitled to nominate a number of trustees.

Objectives and activities

Objects and aims

The Circuit is the umbrella organisation for all members of the 8 churches which now make up the Circuit and acts as a Resource provider within the area around South Nottingham for the Methodist Church. The group of churches is served by a team of Ministers, Lay Workers, and volunteers.

Our Mission statement is:

The mission of the Nottingham South Methodist Circuit is to share the Gospel of Jesus Christ by encouraging, resourcing and enabling the people and churches of the Circuit to serve their communities and the wider world 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.

Public benefit

The activities that benefit the public includes:

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

The Methodist Church Nottingham South Circuit

Trustees' Report (continued)

Review of the year

Most of the activity of the Circuit is conducted through its local churches. At the end of October 2024 these 8 churches had a total membership of 454.

The Circuit churches have continued to offer Sunday worship, fellowship groups and activities for children and young people. The Circuit and its churches have also continued to try and find ways of offering the love of Jesus Christ to the communities they serve and pastoral care and support within the church communities themselves. There have been positive signs of growth in many of the churches, with new people joining the congregations, and new ways being found to engage with our communities.

Sadly in June, after 60 years of serving the community, Tollerton Methodist Church held its last service as a church. The ownership of the building was transferred to the circuit on 1st September 2024 and continues to be run as a community facility pending a final decision in respect of its future.

During the year the circuit has had 2 full time ministers, and one part time minister following the start of Rev Naomi Sparey, a part time minister in September 2024. Pastoral responsibilities have been adjusted to take account of this change. In August 2025 Rev Tony Simpson retired and was replaced in September 2025 by Helen Fyall, who will work part time in the circuit.

During the year the Circuit supported the work of its churches through:

Financial review

Income trends

Circuit income is predominantly (93%) drawn from the assessment and contributions towards Lay Employee salaries paid by the circuit churches and agreed by the circuit meeting. Most of the remainder of the income is interest and income from the letting of an unused manse.

Expenditure trends

Stipend and salary costs have increased by 35% this year following the appointment of a third minister in September 2024, and the Methodist church’s approved increases for stipends and lay worker salaries. These costs account for 66% of total expenditure.

17% of expenditure is the Circuit contribution to the District and Connexion ,of which a significant part is used to fund the work of the wider Methodist Church.

Other expenditure includes expenditure on manse maintenance and utilities.

Fund balances

As at 31 August 2025 the net current assets of the Circuit were £266,537. Of this £72,152 was held on behalf of Bridgeway Hall, one of the circuit churches. The remaining reserves of £194,385 , give approximately 6 months cover for expenditure.

Page 4

The Methodist Church Nottingham South Circuit

Trustees' Report (continued)

Policy on reserves

The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 3 months’ average expenditure. This should be sufficient to enable the circuit to be able to continue, in the short to medium term, funding planned activities in the event of the main financial risks. These are unforeseen items of major expenditure on manses and the inability to raise the full Circuit Assessment from churches.

Reserves in excess of the minimum are held to allow the funding of new employment to support the circuit work.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 13 April 2026 and signed on its behalf by:

......................................... Reverend Mark Roberts Trustee

Page 5

The Methodist Church Nottingham South Circuit

Independent Examiner's Report to the trustees of The Methodist Church Nottingham South Circuit

Independent examiner’s report to the trustees of The Methodist Church Nottingham South Circuit

I report to the trustees on my examination of the accounts of The Methodist Church Nottingham South Circuit (the Charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

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

Independent examiner’s statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

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

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

......................................

Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

30 April 2026

Page 6

The Methodist Church Nottingham South Circuit

Statement of Financial Activities for the Year Ended 31 August 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
5
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net (expenditure)/income
Other recognised gains and
losses
Gains/loses on revaluation of
fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Unrestricted
£
3,330
304,134
10,362
8,973
326,799
(364,846)
(364,846)
(38,047)
100,150
62,103
1,796,590
1,858,693
Restricted
£
-
-
-
-
-
-
-
-
-
-
72,152
72,152
Total
2025
£
3,330
304,134
10,362
8,973
326,799
(364,846)
(364,846)
(38,047)
100,150
62,103
1,868,742
1,930,845
Total
2024
£
3,300
278,528
22,092
15,948
319,868
(288,368)
(288,368)
31,500
24,680
56,180
1,812,562
1,868,742

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 17.

The notes on pages 10 to 17 form an integral part of these financial statements. Page 7

The Methodist Church Nottingham South Circuit

Statement of Financial Activities for the Year Ended 31 August 2025 (continued)

These are the figures for the previous accounting period and are included for comparative purposes

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
5
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net income
Other recognised gains and losses
Gains/loses on revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Unrestricted
£
3,300
278,528
22,092
15,948
319,868
(288,368)
(288,368)
31,500
24,680
56,180
1,740,410
1,796,590
Restricted
£
-
-
-
-
-
-
-
-
-
-
72,152
72,152
Total
2024
£
3,300
278,528
22,092
15,948
319,868
(288,368)
(288,368)
31,500
24,680
56,180
1,812,562
1,868,742

The notes on pages 10 to 17 form an integral part of these financial statements. Page 8

The Methodist Church Nottingham South Circuit

(Registration number: 1130749) Balance Sheet as at 31 August 2025

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current assets
Net assets
Funds of the charity:
Revaluation reserve
Restricted income funds
Restricted funds
17
Unrestricted income funds
Unrestricted funds
Total funds
17
2025
£
1,664,308
8,514
262,782
271,296
(4,759)
266,537
1,930,845
563,963
72,152
1,294,730
1,930,845
2024
£
1,564,158
9,204
308,348
317,552
(12,968)
304,584
1,868,742
463,813
72,152
1,332,777
1,868,742

The financial statements on pages 7 to 17 were approved by the trustees, and authorised for issue on 13 April 2026 and signed on their behalf by:

......................................... Reverend Mark Roberts Trustee

The notes on pages 10 to 17 form an integral part of these financial statements. Page 9

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Methodist Church Nottingham South 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 notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 10

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 11

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Grants, including capital grants;
Grants from other charities
3
Income from charitable activities
Assessments or Share
Church contributions to Lay Employees
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
5
Other income
Rental income
Unrestricted
funds
General
£
3,330
3,330
Unrestricted
funds
General
£
232,604
71,530
304,134
Unrestricted
funds
General
£
10,362
Unrestricted
funds
General
£
8,973
Total
2025
£
3,330
3,330
Total
2025
£
232,604
71,530
304,134
Total
2025
£
10,362
Total
2025
£
8,973
Total
2024
£
3,300
3,300
Total
2024
£
278,528
-
278,528
Total
2024
£
22,092
Total
2024
£
15,948

Page 12

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

6 Grants and donations

Cotgrave Trust Grants
Sundry donations
7
Expenditure on charitable activities
Stipends, salaries, NIC & pensions
District assessment
Telephone, travel & other costs of employment
Insurance, utilities etc
Maintenance of Manses
Other expenditure on Manses
Legal & professional fees
Charitable donations
Bank charges
Other expenditure
Unrestricted
funds
£
3,300
30
3,330
Unrestricted
funds
General
£
239,950
61,964
15,567
11,487
11,549
18,098
2,716
1,000
125
2,390
364,846
Restricted
funds
£
-
-
-
Total
2025
£
239,950
61,964
15,567
11,487
11,549
18,098
2,716
1,000
125
2,390
364,846
Total funds
£
3,300
30
3,330
Total
2024
£
177,294
63,880
10,598
9,132
9,029
6,398
-
-
-
12,037
288,368

8 Related party transactions

There were no related party transactions in the year.

Page 13

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

9 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
2025
£
197,779
18,332
23,839
239,950
2024
£
140,307
12,821
24,166
177,294

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of staff employed during the year 2025
No
10
2024
No
9

7 (2024 - 6) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £23,839 (2024 - £24,166).

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £40,946 (2024 - £40,485).

10 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Reverend Mark Roberts

Reverend Mark Roberts received remuneration of £44,278 (2024: £40,485) and £1,805 (2024: £1,749) of expenses were reimbursed to Reverend Mark Roberts during the year.

The remuneration was for his role as a Minister and also travel & telephone expenses.

Helen Roberts

Helen Roberts received remuneration of £4,855 (2024: £4,064) during the year.

The remuneration was for work as a Lay employee.

Martin Blyth

Martin Blyth received remuneration of £22,379 (2024: £19,256) during the year.

The remuneration was for work as a Lay employee.

Page 14

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Jane Everett

Jane Everett received remuneration of £20,687 (2024: £15,824) and £132 (2024: £Nil) of expenses were reimbursed to Jane Everett during the year.

The remuneration was for work as a Lay employee and some circuit expenses were reimbursed.

Abby Kilshaw

Abby Kilshaw received remuneration of £18,758 (2024: £18,469) and £38 (2024: £Nil) of expenses were reimbursed to Abby Kilshaw during the year.

The remuneration was for work as a Lay Employee and travel expenses were reimbursed.

Mark Roberts, Helen Roberts, Martin Blyth, Jane Everett and Abby Kilshaw are all paid employees of the charity. No other trustees have received any remuneration, reimbursed expenses or any other benefits from the charity during the year.

11 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner are analysed as follows:

Independent examination
Other financial services
2025
£
850
-
850
2024
£
300
500
800

12 Taxation

The charity is a registered charity and is therefore exempt from corporation taxation.

13 Tangible fixed assets

Cost
At 1 September 2024
Revaluations
At 31 August 2025
Depreciation
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
Land and
buildings
£
1,564,158
100,150
1,664,308
-
1,664,308
1,564,158
Total
£
1,564,158
100,150
1,664,308
-
1,664,308
1,564,158

Page 15

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

14 Debtors

Other debtors
15 Cash and cash equivalents
Cash at bank
16 Creditors: amounts falling due within one year
Other creditors
17 Funds
Balance at 1
September
2024
£
Incoming
resources
£
Unrestricted funds
General
General fund
1,332,777
326,799
Restricted funds
Bridgeway Hall
72,152
-
Revaluation reserve
Revaluation of properties
463,813
-
463,813
-
Total funds
1,868,742
326,799
Resources
expended
£
(364,846)
-
-
-
(364,846)
2025
£
8,514
2025
£
262,782
2025
£
4,759
Other
recognised
gains/(losses)
£
-
-
100,150
100,150
100,150
2024
£
9,204
2024
£
308,348
2024
£
12,968
Balance at
31 August
2025
£
1,294,730
72,152
563,963
563,963
1,930,845

Page 16

The Methodist Church Nottingham South Circuit

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

Balance at 1 Balance at 1 Other Balance at
September Incoming Resources recognised 31 August
2023 resources expended gains/(losses) 2024
£ £ £ £ £
Unrestricted funds
General
General fund 1,301,277 319,868 (288,368) - 1,332,777
Restricted
Bridgeway Hall 72,152 - - - 72,152
Revaluation reserve
Revaluation of properties 439,133 - - 24,680 463,813
439,133 - - 24,680 463,813
Total funds 1,812,562 319,868 (288,368) 24,680 1,868,742
The specific purposes for which the funds are to be applied are as follows:
The circuit received funds following the dissolution of the Nottingham Central Mission Circuit in 2020 of which
Bridgeway Hall was a part. The money is held for the use of Bridgeway Hall for the purposes of mission work
in the Meadows Area of Nottingham.
18 Analysis of net assets between funds
Unrestricted
2025
General Restricted Total funds
£ £ £
Tangible fixed assets 1,664,308 - 1,664,308
Current assets 199,144 72,152 271,296
Current liabilities (4,759) - (4,759)
Total net assets 1,858,693 72,152 1,930,845
Unrestricted
2024
General Restricted Total funds
£ £ £
Tangible fixed assets 1,564,158 - 1,564,158
Current assets 245,400 72,152 317,552
Current liabilities (12,968) - (12,968)
Total net assets 1,796,590 72,152 1,868,742

Page 17