Name of Church ...Merde0igy.Charen Neer TREES | No[t 2? CARCET
Deciarations and Scrutiny
| confirm that these accruals-based accounts for the year to 31 August 2025 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees. \ | sen sance etek. Uerefe pate... A. 9..2S.. Te Nee ccc Name and address of[treasurer][ Rometer] Tor.catty, Biswas. Weepe TOKG.: ow REwT... Post Code.. st] BLS
Presentation to the Church trustees
| confirm that the annual report and accounts for the year ended 31 August 2025 were/wit+-be* presented to the meeting of the Church trustees held on mY ote 2S
bs Signature of the Chair of the meeting: ae Oe oon Name of the Chair of the meeting: FAZe@eTH. <r... Si2s.MeTeNDate a\a\zeas. :
Independent Examiner’s Report to the Trustees of the
Merseoet,COALEM,woern, SIMES.Church
Charity Number ..)3°5>
Responsibilities and basis of report
| report to the trustees on my examination of the accounts of the .Mex¥2.0's7.. cManeu,. wo bre, STAGES Church for the year ended 31 August 2025 set out on pages ... to .... As the Church's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- delete or circle as appropriate
Name of Church METW201S7...CHMGCH wohe CRATES CAMC4 NE No VN2 2...
Independent Examiner’s Statement
[The Church’s gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of (insert name of applicable listed body)]. Delete [ ] if not applicable. | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination (etherthan-that diselesed-betew*) which give me cause to believe that in, any material respect: . ;
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e the accounting records were not kept in accordance with section 130 of the Act; or e the accounts do not accord with the accounting records; or e the accounts do not comply with the applicable 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
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e the trustees’ annual report is not consistent with the accounts
| 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.
| have/have not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or field in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.
Signature of independent examiner RA Qe hed eer Name of independent examiner eee RERER PT OO GMC ORE ED ae
Relevant professional qualification of independent examiner Oh se
Nameoffirm (where appropriate) ........ AN 9@ 9£09 1 SME DME GOcette Address ......A24...... PU#S2M. POODLE... STOEL SHOCK EE. oo coceeececevevevevitsvavitepetite sivititivitititisititititususstssa PostCode ST, 668. Date .. \8e..wovem@ee Jorg.
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North Staffs Circuit
Circuit No
41122
Statement of Financial Activities (SOFA) for the year ended 31 August 2024
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Notes|to|
|the|Circuit Model|
|account|General|Fund|Trust|Connexional|Restricted|Endowment|Total|
|s|(Unrestricted)|(Unrestricted)|Funds|Funds|Funds|2023-24|
|£|£|£|-|£|£|
|Income|
|4|Donations and|legacies|0|
|2|Income from monetary investments|10,581|34,066|44,647|
|3|Income from|investment|properties|0|
|4|Assessments|on Churches|154,593|154,593|
|5|Capital|Receipts|0|
|6|Grants|received|0|
|7|Other charitable income|45,087|274|-|45,362|
|8 Total income|210,262|34,066|274|-|-|244,602|
|Expenditure|
|9|Grants and donations|435|274|709|
|410|Salaries and|associated|costs|154,925|3,585|158,510|
|11|Property maintenance|14,343|33,784|48,126|
|42|Connexional assessment & model trust levy|o|,|
|13|District Assessment & Levy|39,468|35,673|75,141|
|14|Depreciation|0|
|15 Office expenses|48,173|48,173|
|16 Other outgoings|-|1,688|1,688|
|17|Total|charitable expenditure|257,344|37,361|274|37,369|0|332,348|
|18|Gains/(losses) on|monetary|investments|40,000|:|40,000|
|19 Gains/(losses) on investment properties|17,274|17,274|
|20 Net income/(expenditure)|-47,082|53,979|i)|-37,369|0|-30,472|
|21|Transfers|between funds|42,000|-|66,000|24,000|0|
|22 Other gains/(losses)|-|-|t!]|
|23 Net movement in funds|-5,082|12,021|0|-13,369|0|-30,472|
|24 Total funds brought forward|1,445,359|592,305|73,674|2,111,338|
|25 Total funds carried forward|1,440,277|580,284|-|60,305|-|2,080,866|
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North Staffs Circuit
Circuit No
1122
Statement of Financial Activities (SOFA) for the year ended 31 August 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Notes|to|Circuit|Model|
|the|General|Fund|Trust|Connexional|Restricted|Endowment|Total|
|accounts|(Unrestricted)|(Unrestricted)|Funds|Funds|Funds|2024-25|
|£|£|£|£|£|£|
|Income|
|1|Donations|and|legacies|0|
|2|Income from|monetary|investments|9717|26,352|36,068|
|3|Income|from|investment prcperties|0|
|4|Assessments|on|Churches|168,839|168,839|
|5|Capital|Receipts|0|
|6|Grants|received|0|
|7|Other charitable|income|20,824|882|-|21,706|
|8 Total|income|199,380|26,352|882|-|-|—226,613|
|Expenditure|
|9|Grants|and|donations|9,304|882|10,186|
|40|Salaries|and|associated|costs.|156,285|200|156,485|
|11|Property maintenance|16,155|5,715|21,871|
|42 Connexional|assessment|& model|trust|levy|0|
|13|District Assessment & Levy|40,652|34,771|75,423|
|14|Depreciation|0|
|15 Office expenses|12,866|12,866|
|16 Other outgoings|1,886|1,886|
|17|Total|charitable|expenditure|235,262|36,657|882|5,915|0|278,716|
|18|Gains/(losses)|on|monetary|investments|0|
|19|Gains/(losses)|on|investment properties|-|0|
|20 Net income/(expenditure)|-35,882|-10,306|0|-5,915|0|-52,103|
|21|Transfers|between|funds|-|-|~|0|
|22|Other gains/(losses)|=|.|
|23|Net movement|in funds|-35,882|-10,306|0|-5,915|0|-52,103|
|24 Total funds brought forward|1,440,277|580,284|60,305|2,080,866|
|25 Total funds carried forwarc|1,404,395|569,978|-|54,390|-|2,028,763|
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NorthStaffordshireCircuit (11/22)
Notes to the Accounts
1 Basis of Accounting
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 FRS102 - the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.
2 Funds
The funds held constitute: General Funds held for any purpose of the Circuit which are Unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as unrestricted. Restricted funds which are held for a narrower purpose. There are no Endowment funds,
3 Accounting Policies
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, on the accruals basis to show a true and fair view of the Circuit's financial position and activities.
Incoming Resources
Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
Resources Expended
This is recognised whena liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources. Grants
Grants made by the Circuit from it's own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment.
VAT
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers. Tangible Fixed Assets for use by the Circuit
Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1,000, The freehold property is shown in the accounts at 2023 insurable values. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings to be not less than its current value. Any depreciation would not be material.
Investments
Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA, Debtors and Prepayments
The prepayment included in the accounts is in respect of Presbyters stipend and oncosts paid during August 2025 but relating to September 2025, insurance paid in advance. Creditors
Creditors include the 1st quarter or month assessment received in August 2025.
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4 Income From Monetary Investments
General CMT
eeDonations |
& Legacies - Davies Ben Fund 11206 0 11,206
Interest 9717 26,352 36,068
Transfer from TMCP 0 0 0
Transfer from CFB 0 0 0
po 20923 26,352 [7,274
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5 Assessments on Churches
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|||||
|---|---|---|---|
|Baldwins|Gate|0|
|Cross|Heath|11,264|
|Higherland|17,996|
|Halmer|End|15,484|
|Madeley|9,776|
|Silverdale|25,678|
|St|Lukes|9,391|
|Bradwell|18,004|
|Wolstanton|45,256|
|Audley|15,990|
|6|Other|Income|
|Manse|Rent|10,698|
|Wolstanton|Bills|reimbursement|5,851|
|Baldwins|Gate|0|
|Other Sundry|Income|4,275|
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7 Salaries and Associated Costs
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|||||
|---|---|---|---|
|Presbyter Stipend|81,170|81,170|
|Presbyter|Pension|15,510|15,510|
|Presbyter|NI|8,933|8,933|
|Lay Worker Salary|3,879|3,879|
|Lay Worker|Pension|1,002|1,002|
|Lay Worker|NI|2138|2,138|
|Training|0|0|
|Relocation|Costs|200|200|
|Mileage|3,533|3,533|
|Presbyter Phone|4,194|4,194|
|Pulpit Supply|1428|1,428|
|SSSCS~*wdCSCt|
|Toran,|as]|200]|21,985|
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8 Property Maintenance
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|||||||
|---|---|---|---|---|---|
|rebeFund|beFund|
|Manse|Council Tax|6,448|6,448|
|Manse|Water Charges|982|982|
|Circuit|Insurance|2,440|2,440|
|Wolstanton|Utility|Bills|3,240|3,240|
|Manse|Garden|471|471|
|Baldwins|Gate|Church|Bills|2575|2575|
|Contingency|0|0|
|Thistles|Manse|463|463|
|Silverdale|Manse|2,724|2,724|
|Wolstanton|Manse|1,538|1,538|
|Audley|Manse|990|990|
|Quinquennial|Costs|0|0|
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;
| 9 | Office Expenses | |||
|---|---|---|---|---|
| General Restricted re eal Print,Copy,Postage 1,825 |
TOTAL 1,825 |
|||
| PresbytersAdmin | 2,126 | 2,126 | ||
| Sundry Exp | 2,568 | 2,568 | ||
| LayTraining | 180 | |||
| LayAdmin | 1,542 | 1,542 | ||
| Office Costs Toran |
4,625 4,625 SSS~S~«~YCSC~t |
S |
10 Other Outgoings
| General Circuit TOTAL |
|---|
| Transferfrom CFB 0 |
| TransferfromTMCP 0 0 |
| TMCPAdmin 1,886 1,886 foran, sCdE:C SSSCétYSS*=«s |
| 11 | Transfer Between Funds | ||
|---|---|---|---|
| [ManseMaintenance |
a |
||
| BS1_ | Circuit Manses& Equipment | ||
| po Sim Insured |
Silverdale Manse 290,555 |
||
| Thistles Manse | 283,851 | ||
| Audley Manse | 332,611 | ||
| WolstantonManse | 309,300 |
BS2 Debtors
| Debtors | |
|---|---|
| PresbyterStipend(Sept) | 6929 |
| Presbyter NI(Sept) | 1333 |
| Presbyter Pension(Sept) | 883 |
| Methodist Insurance 1875 es ee) |
BS3 TMCP Balance
| Opening Balance 1.9.24 | 580,283.81 | |
|---|---|---|
| Interest | 26351.55 | 606,635.36 |
| TMCPAdmin | 1885.92 | |
| DAF Contribution | 34771.29 | 36,657.21 |
| ClosingBalance31.8.25 | 569,978.15 |
BS4 CFB Deposit Fund
| Opening Balance 1.9.24 | 242,414.03 | |
|---|---|---|
| Assessments | 130,776.00 | |
| Manse Rent | 10,698.00 | |
| Stipend Refund | 7,200.10 | |
| Interest | 9716.57 | 400,804.70 |
| Apprenticeship Levy | 1,156.21 | |
| DistrictAssessment | 40,652.00 | |
| Presbyters Payroll | 111,099.91 | |
| Lay Employee Payroll | 41,645.16 | 194,553.28 |
| ClosingBalance31.8.25 | 206,251.42 |
BS5 HSBC Bank Account
| Balance at31.8.25 | 41,974.64 |
|---|---|
| Unpresented cheques | 0.00 |
| Income not banked | 0.00 |
| 41,974.64 |
BS6 = Creditors
Assessments:
| Assessments: | ||
|---|---|---|
| Wolstanton | 3,711 | |
| Madeley | 2,810 | |
| Cross Heath | 2,788 | |
| Halmerend | 1,669 | |
| Bradwell | 1,436 | |
| Higherland | 4,364 | |
| 16,778 |
| Restricted Fundsee ee ee 31.8.24 2024/25 2024/25 31.8.25 Contingency 5,091 0 180 4,911 |
Restricted Fundsee ee ee 31.8.24 2024/25 2024/25 31.8.25 Contingency 5,091 0 180 4,911 |
Restricted Fundsee ee ee 31.8.24 2024/25 2024/25 31.8.25 Contingency 5,091 0 180 4,911 |
Restricted Fundsee ee ee 31.8.24 2024/25 2024/25 31.8.25 Contingency 5,091 0 180 4,911 |
|---|---|---|---|
| Manse Maintenance | 23,532 | 0 5,715 |
17,817 |
| Ministers Relocation | 3,659 | 0 200 |
3,459 |
| Quinquennial Fund | 1,224 | 0 0 |
1,224 |
| Training | 1,799 | 0 0 |
1,799 |
| Youth& Education | 1,000 | 0 0 |
1,000 |
| St Peters Sale | 24,000 | 0 0} |
24,000 |
| Po | 6305] | 095] | 54,210] |