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← The Methodist Church - Cleveland And Danby Circuit

2025-08-31-accounts

THE METHODIST CHURCH — CLEVELAND AND DANBY CIRCUIT Registered Charity — Registration number 1130868

ANNUAL REPORT AND FINANCIAL STATEMENTS 2024/25

Introduction

The Cleveland and Danby Circuit was formed on 1 September 2005, by the amalgamation of the former Cleveland and Danby Circuits.

Each of the local Methodist Churches within the area bounded by Redcar, Guisborough, Glaisdale and Hinderwell (twelve churches in all) is affiliated to the Circuit. The Circuit is in turn affiliated to the Methodist Church of Great Britain, through its Darlington District.

In accordance with the Charities Act 2006 the Circuit became registered as a Charity with the Charity Commission from 30 July 2009, because its gross annual income is above £100k, the current registration threshold. Guisborough Church is registered independently with the Charity Commission. All other Churches are expected to be registered when a timetable is agreed with the Charity Commission. Currently individual Churches submit their accounts for overview by the Circuit Property and Finance Officer.

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’ (CPD) by order of the annual conference.

Circuit Mission Statement

In response to the grace of God made known to us in Jesus, we commit ourselves to growing in faith and growing in mission, rooted in prayer and worship.

Mission Objectives

To deepen our roots in prayer and worship...

We will resource Sunday and midweek worship across the Circuit led by preachers, worship leaders and through monihly local arrangements. We will gather for Circuit services weekly online and quarterly on site. We will encourage a variety of styles and traditions, including participative ‘Café’ worship.

We will undergird all that we do with prayer, circulate a Prayer Bulletin each month and develop a regular Circuit Prayer Meeting.

To grow in faith...

We have committed to a four-year programme focusing on each of the twelve dimensions of the Methodist Way of Life in turn, led by a Circuit MWoL Enabler.

We will support and encourage churches to hold regular house groups, prayer meetings and bible studies.

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To grow in mission...

We continue to resource and support our New Place for New People project at Loftus through a period of transition towards becoming Hope Church, East Cleveland. We seek to learn from the Hope Ministry Team and look for ways and places to do mission, with particular regard to youth and children’s work and to church at the margins.

We continue to encourage all churches to prepare and regularly review mission action plans as a necessary part of any application for Circuit support for assessments or property work.

Ministry in the Southern Section continues to be led by a Lay Pastor and Presbyteral Minister in oversight. The Lay Pastor is now accredited and has dispensation to preside at Holy Communion.

We are exploring how the practice of pilgrimage can be part of the mission of our Churches in the Esk Valley.

Our Circuit Eco/Poverty task group has met on three occasions during this year, and helped put on a successful Eco Thrift Fair in Redcar.

We remain committed to provide training and develop a culture which makes our Churches safe and inclusive.

We are actively looking for what we can do better together than apart, as clusters of churches and with churches of other denominations, continuing to partner in organisations including Footprints in to Community (Redcar and Cleveland) and The Bridge (Guisborough).

All of this, we will support with:

Good communication - actively looking for ways to share learning, good practice, events and inspiring stories across the Circuit through the Circuit Plan Magazine, Circuit e-bulletin and Circuit Facebook page. As a key tool for this, we maintain an up-to-date Circuit Directory and Circuit mail list ensuring we are abiding by good data protection practice. We have identified a need for a Communications Officer to help

deliver better communication.

Good team working — with Staff and Circuit Leadership Teams which are a mix of lay and ordained, stipendiary and voluntary, and which enable Supernumerary Ministers to makea vital contribution.

Good organisation and governance — through employing a Circuit Property and Finance Officer and a Circuit Administrator, and through appointing and supporting a range of key volunteer roles, including Circuit Stewards, Tutor, Secretary of the Preachers and Worship Leaders’ meeting, Safeguarding Officer, MWoL Enabler and Climate/Poverty task group Co-Convenors.

Achievements during the Year

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Statement of Trustees’ Responsibilities

The Property and Finance Officer works on behalf of The Trustees and is accountable to them. They work for and advise The Trustees to assist them in meeting the obligations and requirements upon them as Trustees. The Property and Finance Officer handles the day-to-day management of the finances of the Circuit, oversees its accounting and prepares its budgets and forecasts for the Trustees. The role also involves management and maintenance of the Circuits properties on behalf of The Trustees.

The Trustees are responsible for production of the Trustee’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)

The law applicable to charities in England & Wales 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 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 1993, the Charity (Accounts Reports) Regulations 2008 and trust deed. They 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 have taken due regard to guidance published by the Charity Commission on public benefit.

Risk Management

The Trustees have reviewed the principal risks affecting the operations at the March 2020 Circuit meeting, and have concluded that there are effective measures in place to mitigate those risks. There have been no changes in operational procedures since then.

Policy and procedures in relation to the following are detailed within the Methodist OrganisationsVolume 2’: ‘The Constitutional Practice and Discipline of the Methodist Church

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Financial Results

  1. The attached financial statements have been prepared in accordance with the Accounting and Reporting by Charities Preparing Their Accounts in Accordance With the Financial Standard Applicable in the UK and Republic of Ireland (FRS 102)’ issued in October 2019, and the latest model circuit accounts prepared by the Trustees for Methodist Church Purposes. In particular, they have been prepared on the accruals basis.

  2. In following the latest model circuit accounts, a single statement of financial activities and a single balance sheet have been prepared, covering all funds under the control of the Circuit Meeting, including the Model Trust Fund.

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||||||||| |---|---|---|---|---|---|---|---| |3.|The|balance sheet shows|total|funds|at 31|August 2025 were £1,425,957|which| |were|allocated|between|fund|categories|as follows:| |—|31.8.25|31.8.24| |£|3| |57,389|Unrestricted|Funds|49,460| |Nil|Endowments|Nil| |38,933|Restricted|Funds|38,181| |855,000|Manses|at Valuation|1,200,000| |Nil|Designated|Funds|Nil| |——1,425,957474,635__—-|OtherModel Trust Fund|287 ,022| |1,574,633| |LG,BSS ||

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  1. The balance sheet change for the year on unrestricted funds was an increase of £7,929.

  2. 5S. The Model Trust Fund is a restricted fund, which may only be used for purposes defined by Methodist Church Standing Orders. The Model Trust Fund showed an increase £187,613 upon the year before. This was due to the sale of the 4 Bridge Green Manse in Danby. The proceeds of the sale of part of Saltburn Church are being held in the Model Trust Fund and will be made available back to Saltburn Church as their refurbishment of the remaining part of their building progresses.

Post Balance Sheet Event

There are no post balance sheet events

Reserves Policy

The reserves policy relates to all the funds for which the Circuit Meeting is responsible as trustees of the charity.

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Circuit Unrestricted General Fund

Under the Standing Orders of the Methodist Church, the Circuit is required to meet its financial obligations for the support of its ministers, the maintenance of its manses, and its contributions to the District and the Connexion. The total cost of these in the last financial year was £177,452.

The Unrestricted General Fund also covers financial obligations due from the employment of a Lay Pastor, Circuit Administrator and Property and Finance Officer, along with other general Circuit expenditure

The reserves policy for the Unrestricted General Fund is £55,000. This figure roughly equates to a quarter of annual expenditure out of the Unrestricted General Fund.

Model Trust Fund

This fund derives primarily from the sale of chapels and manses, and the Methodist Conference controls its use under “The Constitutional Practice & Discipline of the Methodist Church”, mainly SO 915, 916 & 917. This restriction is an internal regulation, which permits the fund to be used for a variety of purposes as approved by the Circuit meeting.

After deduction of sale costs and Methodist Church levies the following net proceeds of sale entered the Model Trust Fund from sale of property during the year: £225,518.

The funds held in the Model Trust Fund (including those realised from property sales) have been earmarked by the trustees as follows:

Proposals to release funds from the Model Trust Fund are considered by the Circuit Meeting as and when required. Projects are submitted by the Circuit's churches for property schemes using an online system after the Circuit Meeting has approved to release grants from the Model Trust fund.

Other Restricted Funds

All restricted funds are utilised only for the purposes specified by the donors.

The principal funds held in Restricted Funds at the year-end September 2024 to August 2025 were:

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Endowment Funds

All the Circuits Endowments are closed and the monies realised for Circuit use.

Designated Funds

Designated funds can only be used for the purpose to which they were designated.

The Circuit currently has no Circuit Designated Funds.

their behalf by Approved by the Trustees at a Circuit Meeting on [b 5 Lk, , and signed on [G 3/26

Rev Richard Sharples, Superintendent Minister

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Legal and Administrative Particulars

Trustees of the Circuit (Members of the Circuit Meeting) September 2024 — August 2025

The Trustees of the Circuit, who are listed below, met regularly (four times in the year) in the Circuit Meeting. This was the ultimate decision-making body of the Circuit, operating under the terms of Methodist Standing Orders.

This list is not always representative of the Trustees of the Circuit in the following year. TO see current Trustees for the year 2025 to 2026 it will be necessary to look on the relevant part of the Charity Commission website.

Circuit Ministers:

Rev. Richard Sharples (Superintendent Minister) Rev. Kevin Highfield

Circuit Lay Pastors:

Mr Paul Wells (Circuit Lay Pastor) Emma Dacey (Pioneer Pastor — Hope Church East Cleveland)

Circuit Stewards:

Ms Sandie Dixon Mr. John Harrison (also Synod Rep) Mrs Liz Chadwick Rev. Isabel Stuart

None Voting Circuit Officers: Mrs Yvonne Holden — Circuit Administrator Mr Martin McLachlan — Circuit Property and Finance Officer

Church Representatives:

Brotton Mr. David Williams — Treasurer Mrs. Pam Chester — Church Representative Danby Mr.Mrs.PhilSheilaDarbyJones — StewardSteward Mrs. Ann Watson — Church Representative Glaisdale Mr. Steve Jones — Church Treasurer Head Mrs. Pauline Drew — Church Representative Mrs Delia Liddle — Treasurer Guisborough MrsRev. EnaIsabel HarkerStuart — Church — StewardRepresentative Hinderwell Mr Jason Griffiths - Treasurer Lealholm Mrs. Ann Southgate — Steward Mrs. Molly Thwaites— Treasurer Mr. John Harrison — Church Representative Mr. Laurie Pearson — Steward Marske Mrs. Christine Clayton - Steward Mr. Stephen Pearson — Treasurer Newcomen Mrs. Gillian Pearson — Church Representative Mrs. Judith Hathaway — Steward New Mrs. Rosemary Taylor — Church Representative Marske Mrs. Barbara Tansley - Steward

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Mrs. Janet Coles - Treasurer Saltburn Mrs. Beryl Hurren — Church Representative Mr. Alan Richmond — Church Representative Mrs. Glenis Plumtree - Treasurer Skelton Mrs. HelenGina McMah Pears on -— StewardSteward Mrs Eva Sykes - Steward Mrs. Denise Burden — Church Representative Zetland Mr. Robert Shawcross — Treasurer Park Ms. Sarah Dixon — Steward Mrs. Ann Woodhouse — Church Representative Mr. John Sims — Treasurer

Zetland Park

Supernumerary Ministers:

Rev. Keith Martin Rev. Isabel Stuart (also Circuit Steward) Rev. Trevor Haigh (District Ecumenical Officer) Rev. Bill Middlemiss Rev Betty Bell

Other Members: Mrs Sheila Crossman MHA Representative Mr Brian Stephenson — Connexional Funds Treasurer Mrs Pamela Stenson — LP/WL Secretary

Superintendent Minister:

Rev Richard Sharples, 60 Windermere Drive, Skelton, TS12 2WT

Independent Examiners:

Draycott and Kirk LLP, 82 Westgate, Guisborough, TS14 6AP

Bankers:

CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ Central Finance Board of the Methodist Church, 9 Bonhill Street, London, EC2A 4PE

Accounts

Mr Martin McLachlan (Circuit Property and Finance Officer)

Solicitors:

Sintons, The Cube, Barrack Road, Newcastle Upon Tyne, NE4 6DB

Property Advisors:

Bell Snoxell Building Consultants Ltd, Mortar Pit Farm, Sneatonthorpe, Whitby. YO22 5JG

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Charity Registration No. 1130868

The Methodist Church - Cleveland and Danby Circuit

FINANCIAL STATEMENTS

For Year Ending 31 August 2025

DRAYCOTT & KIRK LLP Cleveland House 92 Westgate Guisborough Cleveland TS14 6AP

CIRCUIT ACCRUALS ACCOUNTS 2024-25

THE METHODIST CHURCH

STANDARD FORM OF ACCOUNTS

| ACCRUALS BASIS Cleveland and Danby FOR THE YEAR ENDED 31 AUGUST 2025

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Sie
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Registered Charity number

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1130868
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|
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Ministers:

nn OV RV Sharples (Superintendent) a EV K Highfield

CUE Stewards

Rev | Stuart nnnPS SE Chadwick

SS DIXON

Mr J Harrison

|

Treasurer: Mr M McLachlan

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Cleveland and Danby Circuit

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

2024/25 Restricted &
2024/25 Unrestricted Funds Endowment Funds
Notesto
the
accounts		 GeneralFund
(Unrestricted)		 CircuitModel
Trust
(Unrestricted)		 Designated
Funds
(unrestricted)		 Restricted
Endowment
Funds
Funds		 Total
2024-25
Income £ £ £ £
£		 £
Donationsand legacies
Income frommonetaryinvestments
Incomefrom investmentproperty
Assessmentson Churches
Grants
Totalfromcharitableactivities
Othercharitable income
TotalfromCharitableincome
Otherincome
Totalincome andendowments		 5
6
7
8
9
10		 833
833
2,441
21,488
23,929
14,400
14,400
208,662
208,662
32,000
32,000
226,336
21,488
0
32,000
0
279,824
0
0
0
226,336
21,488
0
32,000
0
279,824
2,310
3,658
5,968
228,646
21,488
0
35,658
0
285,792
en
ae
een
Expenditure
Grantsanddonations
Salariesandassociated costs
Property
Officeexpenses
DistrictAssessment&Levy
OtherOutgoings
Total charitableexpenditure		 11
12
13
14
15
16		 30
22,000
3,464
25,494
156,809
35,904
192,713
37,830
263
38,093
4,345
4,345
42,760
123,777
166,537
1,080
961
0
5,275
7,316
242,854
146,738
0
44,906
0
434,498
een
a
id
Net income/(expenditure) before A
investments
Gains/(losses) on revaluation/sale of		 (14,208) (125,250) 0 (9,248)
0		 (148,706)
properties
Gains/(losses)onmonetaryinvestments		 17 0 0
0
Net incoming/(outgoing) resources
beforetransfers
Transfersbetweenfunds
Other gains/(losses)		 (14,208)
(322,863)		 (125,250)
312,863		 0 (9,248)
0
10,000		 (148,706)
0
Netmovement infunds (337,071) 187,613 0 752
0		 (148,706)
Reconciliation offunds:
Total fundsbrought forward
Less: Future installments ofgrants		 1,249,460 287,022 0 38,184
0		 1,574,663
Total fundscarriedforward 912,389
474,635
0
38,933
0
1,425,957
Sener
ee
I

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Cleveland and Danby Circuit

Balance Sheet as at 31 August 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |General Fund|Circuit Model|Designated|Restricted|Endowment|Totals 2025| |Notes|(Unrestricted)|Trusts|Funds|Funds|Funds| |to the|(Unrestricted)|(Unrestricted)| |Accounts|£|£|£|£|£|£| |Fixed|Assets| |Circuit Manses & Equipment|18|525,000|525,000| |Investment properties|18|330,000|330,000| |Investments| |:| |Total|Oos——s—s—S—SFB| |fixed assets|855,000|0|0|0|0|855,000| |——_-y AY|a|TOOT|8,000| |Current|Assets| |Debiors|19|8,035|1,721|9,756| |Trustees for Methodist Church Purposes|20|472,914|472,914| |Central|Finance Board|Deposits|21|60,551|60,551| |Cash|at Bank and|in handTetal|21|rr8,979|0|0|38,933|47 912TS| |Current|liabilities|current assets|77,565|474,635|4)|38,933|0|591,133| |CreditorsGrants|(due|in under1 year)|22|20,176|0|0|0|0|20,176| |payable within|2024-25|0| |Net|Total|current liabilities|eee20,176|0|1]|0|0|20,176| |current assets/liabilities|57,389|474,635|0|38,933|0|570,957| |Total assets less current|liabilities|912,389|474,635|0|38,933|0|1,425,957| |SS|essesnenesenetienseeee|ca|or mee| |Long|term|liabilities| |(due|after more than|one year}| |Grants|payable|after 2024-25| |0| |0| |0| |Net|SSOOOe—ee————S—| |assets|912,389|474,635|0|38,933|0|1,425,957| |aE| |Funds|of|the|Circuit| |General Fund (Unrestricted)|912,389|912,389| |Circuit Model Trust Fund|(Unrestricted)|474.635|474,635| |Designated|Funds (Unrestricted)|23|0|)| |Restricted|Total Unrestricted Funds|1,387,024| |Funds|24|38,933|38,933| |Endowment|Funds| |0|0| |Total|ee——S—S|ee| |Funds|912,389|474,635|0|38,933|0|1,425,957| |on ee,|

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Signed

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————————————
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Circuit Treasurer

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Cleveland and Danby Circuit

Statement of cash flows for the year to 31 August 2025

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||||||||| |---|---|---|---|---|---|---|---| |2024/25|2023/24| |Operating|activities| |Net income/{expenditure)|(153,968)|(133,857)| |Adjustments|for:| |(Increase)/decrease|in|debtors|5,275|(4,598)| |Increase/(decrease)|in|creditors|(11,430)|(10,899)| |Total cash from|operating|activities|(160,124)|(149,354)| |Investing|activities| |Receipts|from|sale|of property,|plant and|equipment|335,863|268,229| |Income|from|investment|property|14,400|9,600| |Loss on|revaluation|of property|0|30,000| |Total|cash from|investing|activities|350,263|307,829| |Net increase|in cash|and|cash|equivalents|180,139|158,475| |Cash and|cash equivalents|at the|beginning|of the year|391,238|232,763| |Cash and cash|equivalents|at the end|of the year|581,377|391,238|

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Cleveland and Danby Circuit

Statement of Financial Activities (SOFA) for the year ended 31 August 2024

2023/24 Restricted &
2023/24 Unrestricted Funds
EndowmentFunds
Notesto
CircuitModel
Designated
the
GeneralFund
Trust
Funds
Restricted
Endowment
Total
accounts (Unrestricted) (Unrestricted) (unrestricted)
Funds
Funds
2023-24.
income £
£
£
£
£
E
Donationsandlegacies
Income frommonetaryinvestments
Incomefrom investment property
AssessmentsonChurches
Grants
Totalfromcharitable activities
Othercharitable income
Totalfrom Charitableincome
Otherincome
Totalincome andendowments		 5
6
7
8
9
10		 600
600
2,537
10,958
43,495
9,600
9,600
199,768
199,768
34,000
34,000
212,505
10,958
0
34,000
0
257,463
1,345
266,884
268,229
213,850
277,842
0
34,000
0
525,692
15,159
3,844
19,000
229,009
277,842
0
37,841
0
544,692
LL
er
sn,
Expenditure
Grantsanddonations
Salariesandassociated costs
Property
Officeexpenses
DistrictAssessment&Levy
OtherOutgoings
Total charitableexpenditure		 11
12
13
14
15
16		 42,477
3,770
46,247
142,968
22,868
165,836
39,914
3,412
43,326
5,089
5,089
42,760
64,824
107,581
1,511
331
0
799
2,641
232,242
107,629
0
30,849
0
370,720
re
Net income/(expenditure) before RR
investments
Gains/(losses) on revaluation/sale of		 (3,233)
170,213
0
6,992
0
173,972
properties
Gains(losses) onmonetaryinvestments		 17 (30,000)
(30,000)
0
Net incoming/{outgoing) resources OL
beforetransfers
Transfers betweenfunds
Othergains/(losses)		 (33,233)
170,213
0
6,992
0
143,972
(8,455)
8,455
0
Netmovementinfunds ___(83,233)
170,213_——~—=«(8ABS) it AAT
ta
OT
Te
143,972
Reconciliation offunds:
Totalfunds broughtforward
Less: Future installments ofgrants		 1,282,693
116,809
8,455
22,734
0
1,430,691
Totalfundscarriedforward 1,249,460
287,022
0
38,181
0
1,574,663
OS

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Cleveland and Danby Circuit

Balance Sheet as at 31 August 2024

Notes tothe
Accounts		 General Fund
CircuitModel
Designated
Restricted
(Unrestricted)
Trusts
Funds
Funds
(Unrestricted)
(Unrestricted)
£
£
F
£		 Endowment
Totals2024
Funds
£
£
Fixed Assets
CircuitManses&Equipment
Investmentproperties
Investments
Totalfixedassets		 18
18		 870,000
870,000
330,000
330,000
0
eee
(‘Od
1,200,000
0
0
0
0
1,200,000
SSS
OS—SSDi,200,000
Current Assets
Debtors
Trustees forMethodistChurchPurposes
Central FinanceBoardDeposits
CashatBankand inhand
Total
currentassets
Current liabilities		 i9
20
21
21		 13,765
1,266
15,031
295,756
295,756
51,736
51,736
5,565
0
0
38,181
43,746
———eeA
71,066
297,022
0
38,181
0
406,269
Creditors(dueinunder 4 year)
Grants payablewithin 2023-24
Totalcurrentliabilities
Netcurrentassets/liabilities		 22 21,606
10,000
0
0
21,606
10,000
0
0
49,460
287,022
0
38,181		 0
31,606
0
i)
31,606
0
374,663
Totalassetsless currentliabilities 1,249,460
287,022
0
38,181
0
1,574,663
Sennen
senreeeaanennon
Long term liabilities
(due aftermorethan one year)
Grantspayable after2023-24 0
0
Netassets 0
oo
Saeeee
1,249,460
287,022
0
38,181
0
1,574,663
neers’ nance ey
Funds ofthe Circuit
GeneralFund (Unrestricted)
CircuitModelTrustFund(Unrestricted)
Designated Funds (Unrestricted)
TotalUnrestrictedFunds
Restricted
Funds
Endowment Funds		 23
24		 1,249,460
287,022
0
38,187		 1,249,460
287,022
0
1,536,482
38,181
TotalFunds 0
0
OO
1,249,460
287,022
0
38,184
0
1,574,663
LE
OES
Signed
——og

Circuit Treasurer

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Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

1 Accounting Convention

The financial statements have been prepared in accordance with the charities governing document and "Accounting and Reporting by Charities: statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (published in October 2019)". The charity is a public benefit entity as defined by FRS 102. The accounts have been prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. These accounts have been prepared on the basis of historical cost modified to include the revaluation of freehold properties and to include investment properties at fair value. The principal accounting policies adopted are set out below.

2 Funds

The funds held constitute: General Funds held for any purpose of the Circuit which are Unrestricted. The Circuit Model Trust has wide purposes defined in Standing Orders and is categorised as unrestricted. Restricted funds which are held for a narrower purpose. There are also the following Endowment funds as listed. Details of each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash.

3 Accounting policies Income Recognition Income is included in the statement of Financial Activities (SOFA) of 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. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commintments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalmenst are paid in accordance with the original agreed terms. 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 These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown in the accounts at 2024 deemed values. No depreciation is provided on the building because the trustees consider residual the current current fair value of the manse buildings (on the assumption that it had reached the end of it’s useful economic life by the year-end) to be not less than it's value. Any depreciation would not be material, The property has been reviewed for impairment. Investment Properties Investment Properties - no property is currently deemed to not be held for the long term purposes of the Charity. Investment properties for which fair value can be measured reliably are measured at fair value at each reporting date with changes in fair value recognised in the SOFA. Investments Investments are valued in the balance sheet at the market value at the year end. Investment income is included in the accounts when receivable and gains or losses on revaluation at the year end are shown in the SOFA. Debtors and Prepayments Debtors relate to the payment of the September stipend in August. Creditors and Accruals

Creditors include both sundry expenses and specifically the 1st quarter assessment received in August.

4 Critical Accounting Estimates and Judgements In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and the other factors that are considered to be relevant. Actual results may differ from those estimates. The estimates and associated assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision only effects that period, or in the period of revision and future periods where the provision effects both current and future periods.

yee

Page 7

Cieveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

Income and Expenditure Notes:

9 Income from Monetary Investments

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linterest_ | oanias[zozsiea | a02ans | 207ana _|
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6 Income from Investment Property

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----- Start of picture text -----
The trustees have determined that the Windermere Drive property listed below will no longer be retained as a rental property
The manse is now occupied by the Minister in Skelton section of Circuit.
General Fund
Letting Income 2024/25 2023/24
14,400 9,600
po Total 14,400 9,600
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7 Assessments on Churches

The Circuit comprises of 12 churches, each is assessed fora contribution to meet overall net costs of the Circuit. In making it's assessment, budgeted income from investment income (including property letting) and confirmed extemal grants is taken into account. The assessment requires an annual contribution from the Circuit Model Trust Fund, An assessment on churches is annualy determined by the Circuit using a formulaic method which takes into account the October number of members in each church and the annual average number weekly attending each church. Assessments are paid monthly in advance and are treated as prepayments on a receivable basis. If any church has not paid it's assessment by the due date the sum in question is also treated as a creditor.

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(Church 20281285 2023/24
Newcomen 20,820 19,350
Marske 29,842 28,525
INewMarske 6.252] 6,173
Saltburn 18,338] 12,000]
Hinewell 6,900] 4,700)
Danby14,500]0,286] 11,579]
eam | t0,572{ 14,000)=a,
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8 Grants Receivable

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Grantsz02005 | 2o2aiea
20001
Total 32,000 34,000
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Page 8

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

income and Expenditure Notes:

9 Other charitable income

|a
OS
Sele ofSarumChurn
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||«daz
[Sele ofitems omSkiningrove Charen [|—Si
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C80 churches donations Property | =| Sas}SSS
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HomeMissions
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|
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Harvest(forHope)
|
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NewcomenCircut Service forFootprints |
_———s|~——=SS~=ia|SSSCSC~iS
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|
«Yaa
Hinderwellrepaymentofroofrepairs |
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avo]
Salbumrepaymentofsaiefees
|
SSdYStana]
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|
atolSSSSdYOSSSCSCSC~d
Danby Manserepaymentofsalestees
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Bratton repaymentoflean
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2a SSSCSCiYSSSCSCSCSCSdC
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—a658|
_tate0]aa|

10 Other charitable activities

11 Grants and Donations to Churches

a a Ty) Ct Te a a a saturn dS oof 20000 pa Total] of 2.000) a aoc Donations Cad Churches donations -Proverty [|| aa [C&D Churches donstions-AuxFSPD || aol) a 8D Churches donations wer TT SC*dESSSdC JO8&D Churches donations-mws [Pao] Sd tt C&D Churches donatons-MHA TdT as] de Cs Ss Ee es re Home Missions | «| a] al Overseas Missions || apf Sd Hanest(Fortipe)NewcomenEYter] SeEsCircuit Service (forFootprns) [| —S«| SSCs] SSS a a ae Yees

Page 9

pre prensa ee

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

Income and Expenditure Notes:

12 Salaries and Associated costs

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----- Start of picture text -----
Stipends General Fund
| sY 20 24105 | 2023/20
61,372
NI Contributions 7,133 5,959
Pension Fund
Contributions 12,408 15,624
a
Sundry Expenses A1,102
Telephone 2,030 2,090
Travelling
Apprenticeship levy
Relocation expenses 2,445fg
Leaving gifts | [sto]]
100,721] 90,704
No. of staff 2 3
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Property & Finance Officer, Administrator, Lay Pastor & Layworker

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----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| ||General|Administrat|| PropGen|er|alty&|[|General|||Resticted|Administrat||Property|Restricted||| |or|&| |12,896]|Finance|||Lay Pastor}|Layworker}|Total|or|Finance|| Lay Pastor | Lay worker}|Total| |Employers|21,663)|12,896]|32,538]|79,993]|12,194]|20,844|21,340]|66,302| |NI|2,054]|soo]|7,967)|5,621|1,621| |a|es|a|ee|a|a|ee| |Apprentice Levy |||| |2asol| |Telephone|Taser]|dT|——.6a)|20]|a7]|aa| |PostPrinv/Stat|ES| |Payroll|2|ee|a|a|ee|ee|a|ee|a|rT:| |Fee|a| |CeEe| |ATH|25.307]|16.510}|35.904}|91,992]|3,047]|2a.si0l|14,707]|22,868]|75,192| |No.|of staff|1|1|1|3|1|1|1|2| |salariesTotal Stipends and|156,809|35,904}|192,713|165,836|

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Page 10

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

Income and Expenditure Notes:

13 Property

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----- Start of picture text -----
2024/25 General Fund
Council Other Prof Other Legal fees re
10 Tax |Water Usage | Maintenance | Quin Insp Fees Services sale of Manse Total
25 CarmeiRaBracken Cr [sso]a ze aeaof |TTsao] aa are]
eowindermere or [2.606] sso] 350] | tar] eof rao a
{Bridge Groon [ate s0xf eof] ar) ae to] ar] ta
Ce Ee a a ee a a es
| —__Total! arf oar] zoe] aool sri’ sao ane a7] ae
|
2023/24 General Fund
Manses Other Prof Other
10 Council Tax |Water Usage | Maintenance Fees Services Insurance Legal fees Total
Bracken Cr ZT 13,299
ascarmeina [narra auf ae] ato a0) atl
SOWindermere Or | 3.001 asef ari! ECCS od rs) 5,103
1 Bridge Green ES ES) ee
Ee a A A ES es a a es re
| a ae
[___ total taal aes ase] of aril azn] 206 of oan
Other Church Property
.
Omer Property | Proftees [eas a cies | InsuranceGeneral[Maintenance] Fund Guininep [Taal |RestrictMaintenanc e d|
Guisborough Ghuren [see CdECSCSdSC a
Broun Chueh aaah Si zee
New Marske Church a
Hinderwell Church a ee
General Fund Restricted
2 a, Oe A) a a ee a
Skinningrove Church a
i a a
Hope
4 East Cleveland ES ee
Total Property 2024/25 - Restricted 263 Total Property 2023/24 - Restricted 3,412
Tatal Property 2024/25 - General Fu 37,830 Total Property 2023/24 - General Fund 39,914
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Page 11

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

Income and Expenditure Notes:

14 Office Expenses

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General Fund
Cn
Admin PT
JAdmincomputersofwareposwprintstat_ || 490]586| =«203
Admin monthly bank charges a
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15 District Assessments & Levy

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goes] 39,681 sacs]| 39,681
lewoncMTr Ltae] tsa es ee ee
CPF Levy-sale SkinningroveChurch | |TS P| 13,249 13,249
PoCPF levy -sale Danby Manse es eeee ee
Toteif 42,760] 123,77] 166,537 42,760] 64.821] 107,581
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16 Other Outgoings

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ee General Fund |CMTF Designated | Restricted
Local Preacher Exps eS) ee
EC a SS rT)
Darlington NPNP Fund ee es ee
Mission & Discipleship rs es ee ee
SeedcomHopedeastClevelandexpensesGrants Fund ||TTTP| iY Sta!roof «sta700
po totais. 080[ asf sas] atl
[ [cerca ranafowre | vesinatea | Reavea [vam]
TCP managementcn |e] ~SSSSSidtCOSS~SdCST
Local Preacher Exps a es ee es
Other Circuit Exps ET:
Mission Dwciplestip [| «| SSdSCO ai)
aHopedeastClevelandewpenses | fTTCdCi‘“‘CSSC!COCOC~C'
| YT]
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(ly
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Page 12

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

income and Expenditure Notes:

17 Valuation/sale of Property

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Valuationof25CartmelRoad_ | [CT CdTSTCSCdSCOC‘“‘“‘CS‘SS
a
Valuationof1BridgeGreen | |CUTCdTCC~“‘CSCCLC#}#O
Valuation (1s,oof8,000)
of 1 Bridge Green 30,000i a a 30,000
jp Tota] 30,000[ of ot of 0.000
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ee
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Page 13

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

Income and Expenditure Notes:

18 Fixed Assets - Circuit Manses @ Cost or valuation

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----- Start of picture text -----
25 Carimel Rd es
fergeceenBracken resTTaznoofTCUdECTCU| d COC~“‘“RT SSC S NCSC“#CNNSCiédSd
eOWindermere Br TdT a0 000) «dd F209 000
fp otaif 330,000) of ——_525,000) of] of 55.000
a25 ee aeeesoea7 ear)coea
Cartmel Re a
1 Bridge Green a 1)
60 Windermere Dr po 00,000 800,000
poTotal 330,000of ar0.000f of of ol 20.000
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During the year Bridge Green manse was sold for £345,000. Valuation of Bracken Cr manse based on Bell-Snoxell valuation @2023 Valuation of Cartmel Rd and Windermere Dr manses based on Bell-Snoxell valuation @2024 The Trustees believe that there has not been any other material change in the manses values up to 31st August 2024.

19 Current Assets - Debtors

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Stipends Prepaid ES a 7)
Otner prespayments teal |SSSCdCSSd
ssessmnetsCMTF due aoa SPSSCdSSSSCdYSCOST
interest due | ca) i Ee)
a Es)
StpendsPrepaid T7oel |SSCYSSC«dSCSCcg
Other pre-payments [asf |SSCdSCSCS~~dCOCSC
cureee interestdue | rae]SSSdYSSCS~dSCOSTaz
ee
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Page 14

Notes to the Accounts for the year ending 31 August 2025

CMTF 10895 472,914 295,756

Cleveland and Danby Circuit

Balance Sheet Notes: 20 Current Assets - TMCP

21 Current Assets - Central Finance Board (CFB) and Bank/Cash Balances

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||||||| |---|---|---|---|---|---| |a||OY| |CAF bank|dT|ro]—SS~idSSCS™~S~tYSTsoa]| |WM & HM Cash in hand|ee|ee| |po| |total|orafofS]|—=ist|aaa]avon| |a|SS| |STE| |wecesninnana|Tot| |a|0| |22|Current|Liabilities| |PreachersexpensesMinisters|Tt]Ee)|SCdESSSCdSCst‘“‘“‘CSCSSONC‘ésNi|es|ee|TTT)| |SundryAccountancyCreaitors&|Staff exps|Tet||22aefSSSd|S|T|SCd|SSSSSCSCS:C~Céta| |Independent|provision|[oo]|SSS|SSSSCd SSC|60| |exam fee provision|2100p00| |a|a| |a||| |Ministers[Sundry|Creators& Stafews||||aa]06]ACSSdYCSSSSCSTiSdPsTe,| |Accountancy|provision|||tg00f|Ss]Sd| |independent exam|tes provision|[||——s2.siof——=«d~S~iCSSCSC~SSSSd?|S|t~S~S~iCTSSdC| |GratsMansetotidesDanby &ratesChurch Window|repairs||__|ral~——SdYSSSSCSdST10,000]||||a70000a|

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Page 15

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

23 Designated Fund Analysis

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C&D
Mission
Fund Total
Bifwd from 2023/24 a a
Donated 2024/25 |CUT
Transfer to Mission & Discipleship | dS
Expenditure 20245 | [SCPC]
rsa:
Included in the CMTF CMTF is the sale and the sale and sale and and refurbishment Fund Fund for Saltburn
Transfer to Saltburn Church (22,000) (22,000)
Interest received on balance 4,771 4,771
TMCP management fee (375)
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Included in the CMTF CMTF is the sale and the sale and sale and and refurbishment Fund Fund for Saltburn Church
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24 Restricted Funds Analysis

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Biiwd Donations |Grants from Granis Donations _
from {received received Pioneer Transfer Trans Trans
Home & overseas 2023/24 2024/25 2024/25 Fund from TMCP {Expenditure |2024/25 2024/25 Cliwd
Missions 251 435 (686
|aeconstr | eront | ee| |STiel
cxocnmeoomioe| dd ET | e
jsionsosanene| cor| ad | | sd ammal sa
fosmwornenrrns| ss | | LL aaa! DL
er eG GD
Newcomen Circuit
Service (for Footprints) 288 (288)}
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Page 16

Cleveland and Danby Circuit

Notes to the Accounts for the year ending 31 August 2025

25 Payments to Trustees

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|||| |---|---|---| |Payments|to|Trustees| |Payments made to trustees for additional services provided|to the Circuit by|agreement with| |the|Circuit|Meeting| |Number|of trustees who were|paid expenses|

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----- Start of picture text -----
2024/26
el =ONil Nil
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Nature of the expenses Expense payments primarily relate to reimbursement for travel, postage, training, stationery costs & minor manse maintenance. Total amount paid

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----- Start of picture text -----
£
for examination examination or audit of the the accounts
2024/25
Independent examiner's or auditors’ fees for reporting on the accounts £
Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor £ a) 1800
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26 Fees for examination examination or audit of the the accounts

27 Paid employees

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----- Start of picture text -----
Staff Costs paid during the year were : 2024/25 | 2023/24
Gross wages, salaries and benefits in kind E
|
Employer's 145,135 127,674
National Insurance Costs £
Total staff costs
£
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Average number of staff employed during the year were:

Page 17

Declarations

Treasurer

| confirm that the accounts have been prepared from the records of the Circuit and they include all of the funds under the control of the Circuit meeting. Signature of Treasurer Thasha Meddan Date .\ 7].lo].

Name: Martin McLachlan

Presentation for the Circuit meeting approval.

| confirm that the annual report and accounts for the year ended 315' August 2025 have been: Presented to the Circuit meeting on (gl 3 Yo - and were approved. P Signature of the Chair of the meeting ...... Vishenpy.. Date JA Gf 3 | 2[(] we Name of the Chair ofthe meeting : Richard Sharples Q[\/][ a] Independent Examiner’s Report to the Trustees of The Methodist Church - Cleveland and Danby Circuit. | report on the accounts of the church for the year ended 31%t August 2025 which are set out on pages 2 to 17. Responsibilities and basis of report

As the church 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.

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. | can confirm that | am qualified to undertake the examination because | am a member of the association of Chartered Certified Accountants. | have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held 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.

| have completed my examination, | confirm that no material 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thatexam. the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent

| 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.

Mr C Mason ACCA Draycott & Kirk LLP 92 Westgate Gusibcrough TS14 6AP ‘ LwWYtt

Page 18