2022-08-31-accounts

Address:		Circuit Office, Elm Ridge Methodist Church, Carmel Road South,	Circuit Office, Elm Ridge Methodist Church, Carmel Road South,	Circuit Office, Elm Ridge Methodist Church, Carmel Road South,	Circuit Office, Elm Ridge Methodist Church, Carmel Road South,	Circuit Office, Elm Ridge Methodist Church, Carmel Road South,
		Darlington DL3 8DJ
Examiner:		Stephen Watson Gardner F.C.A.ofKing Hope, Chartered			Accountants,
		31Victoria Road, Darlington	DL1 5SB
Managing	Trustees in the year ended 31August Z022:-
Chair:		Revd Tim Boocock	(to 20 June 2022)
		Revd Richard Andrew	(from 20 June 2022)
Secretary:		Mrs Valerie Tooth
Circuit Staff:		Revd Graham Cutler	Presbyter
		Revd Brian Hutton	Presbyter
Resident in Circuit:		*Revd Catherine Minor	Hospital Chaplain
Circuit Stewards:		Hazel Neasham	(to 31 August 2022)
		Simon Charters	(to 31 August 2022)
		Anthony Mawer	(from 1 September 2021)
		Judith Tam	(from 1 September 2021 to 31 August 2022)
		Josephine Pollard	(from 1 September 2021)
		Valerie Tooth
		Cathryn Warden
Lay Employees:		Morvyn Sanderson	(to 31 December 2021)Children's People's Worker			and Young
		*Emma Waldon	Children's and Young	People's Worker
		Graham Bright	(from 1 January 2022) Community			Development
			Worker
		*Lindy Lowis	Admin/Communications
		Edwin Hird	(to 10January 2022)	Property	and	Finance
		Lyn Cookson	Circuit Safeguarding	Office &Pastoral Missioner
		Chris Russell	Pastoral Missioner
Church
Representatives:		Wendy Charlton Heather Coustick	Barnard Castle (from Barnard Castle (from	1 September 1 September		2021) 2021)
		Alex Thompson	Barnard Castle (from	1 September		2021)
		Alison Banner	Barton
		Carol Heslop *Judith Varley	Barton (from 12October 2021) Barton

Other	Margaret Wearmouth	Methodist Women	in Britain
(Continued):	Josanne Hall Karen Riley Brian Simpson	Methodist Homes for the Aged Action for Children Secretary for Worship &Local Preachers (LWLP)
	Liz McAllister	Circuit Complaints	Officer
	Catheryn Warden	GDPR Officer

					Circuit
				General	Model	Revaluation
		Notes		Fund	Trust	Reserve		Restated
				(Unrest-	(Unrest-	(Unrest-	Total	Total
				ricted)	ricted)	ricted)	2021-22	2020-21
Income 1 Donations and legacies 2 Income from monetary investments 3 Income from properties 4 Assessments on Churches 5 Capital receipts 6 Grants received 7 Other charitable income			Sl S2 S3 S4 S5 86	380 449 5,883 215,112 8,755 2,241	3,575 128,457		380 4,024 5,883 215,112 137,212 2,241	20,355 1,614 7,053 225,776 1,000 5,791
8	Total income			232,820	132,032		364,852	Z61,589
Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property expenses 12 Connexional model trust levy 13 District assessment and levy 14 Costs of activities 15 Costs ofadministration			87 S8 S9 S10 Sll S12 813	14,377 182,108 24,876 56,580 13,331 10,838	32 395 35,628 1,982		46,772 182,108 24,876 35,628 56,580 13,331 12,820	9,030 181,214 23,531 5,654 63,396 10,093 15,791
16	Connexional Priority Levy - property sales Other outgoings	S5/Bs 1 S14		434	40,330		40,330 434	286,452 19,166
17	Total charitable expenditure			302,544	110,335		412,879	614,327
18	Gains/(losses) on monetary	investments
19	Gains/(losses) on investment	properties
20	Net income/(expenditure)			(69,724)	21,697		(48,027)	(352,738)
21 22	Transfers between funds Other gains/(losses)	Bs	1/815	(85,709) (15,017)	85,709	121,899	106,882	(130,348)
23 24	Net movement in funds Total funds brought forward			(170,450) 700,221	107,406 715,401	121,899 140,727	58,855 1,556,349	(483,086) 2,039,435
25	Total funds carried forward			529,771	822,807	262,626	1,615,204	1,556,349

					General	Circuit	Revaluation
				Notes	Fund	Model Trust	Reserve
					(Unrest-	(Unrest-	(Unrest-	Total
					ricted)	ricted)	ricted)	2020-21
Income
I	Donations and legacies			Sl	355	20,000		20,355
2	Income from monetary	investments		S2	287	1,327		1,614
3 4	Income from properties Assessments on Churches			S3 S4	7,053 225,776			7,053 225,776
5	Capital receipts			S5
6	Grants received				1,000			1,000
7	Other charitable income			S6	5,791			5,791
8	Total income				240,262	21,327		261,589
Expenditure
9 10	Grants and donations Salaries and associated	costs		S7 88	3,530 181,214	5,500		9,030 181,214
11	Property expenses			S9	23,531			23,531
12 13	Connexional model trust levy District assessment and levy			S10 Sl I	63,396	5,654		5,654 63,396
14 15	Costs ofactivities Costs ofadministration			S12 S13	10,093 15,407	384		10,093 15,791
	Connexial priority levy	- property		sales S5/BSI		286,452		286,452
16	Other outgoings			S14	19,166			19,166
17	Total charitable expenditure				316,337	297,990		614,327
18	Gains/(losses) on monetary		investments
19	Gains/(losses) on investment		properties
20 21	Net income/(expenditure) Transfers between funds				(76,075) (523,587)	(276,663) 799,923	(276,336)	(352,738)
22	Other gains/(losses)			BSI/S15	(130,348)			(130,348)
23	Net movement in funds				(730,010)	523,260	(276,336)	(483,086)
24	Total funds brought forward			BS6	1,430,231	192,141	417,063	2,039,435
25	Total funds carried forward				700,221	715,401	140,727	1,556,349

20	2
AS AT 31 AUGUST		Notes	General Fund (Unrestricted)	Circuit Model Trust (Unrestricted)	Total 2021-22	Restated Total 2020-21
Fixed Assets Circuit manses and equipment		BSI/2	629,427		629,427	603,874
Investment properties
Investments
Totalfixed assets			629,427		629,427	603,874
Current Assets Debtors Investments with TMCP Central Finance Board deposits Cash at bank and in hand		BS3 BS4 BS4 BS4	20,971 108,309 91,569	822,807	20,971 822,807 108,309 91,569	11,355 715,401 223,778 52,787
Total current assets			220,849	822,807	1,043,656	1,003,321
Current liabilities Creditors (due in under I year)		BS5	57,879		57,879	50,846
Grants payable within 2022-23
Total current liabilities			57,879		57,879	50,846
Net current assets			162,970	822,807	985,777	952,475
Total assets less current	liabilities		792397	822,807	1,615,204	1,556,349
Long term liabilities (due	after
more than one year)
Grants payable afier 2022-23
Loans to the circuit
Net assets			792,397	822,807	1,615,204	1,556,349
Funds ofthe Circuit General Fund (Unrestricted) Circuit Model Trust Fund (Unrestricted) Revaluation Reserve			529,771 262,626	822,807	529,771 822,807 262 676	700,221 715,401 140,727
Total unrestricted funds			792,397	822,807	1,615,204	1,556,349
Restricted Funds
Endowment Funds
Total Funds			792,397	822,807	1,615,204	1,556,349
						and were

BALANCE SHEET	BALANCE SHEET
AS AT 31 AUGUST 2021:RESTATED		General	Circuit
	Notes	Fund	Model Trust	Total
		(Unrestricted)	(Unrestricted)	2020-21
Fixed Assets Circuit manses and equipment	Bs1	603,874		603,874
Investment properties
Investments
Totalfixed assets		603,874		603,874
Current Assets Debtors Investments with TMCP Central Finance Board deposits Cash at bank and in hand	BS3 BS4 BS4 BS4	11,355 223,778 52,787	715,401	11,355 715,401 223,778 52,787
Total current assets		287,920	715,401	1,003,321
Current liabilities Creditors (due in under I year) Grants payable within 2021-22	BS5	50,846		50,846
Total current liabilities		50,846		50,846
Net current assets		237,074	715,401	952,475
Total assets less current IiabiTities		949,574	715,401	1,556,349
Long term liabilities (due after
more than one year) Grants payable after 2021-22
Loans to the circuit
Net assets		949,574	715,401	1,556,349
Funds ofthe Circuit General Fund (Unrestricted) Circuit Model Trust Fund (Unrestricted) Revaluation Reserve		700,221 140,727	715,401	700,221 715,401 140,727
Total unrestricted funds		840,948	715,401	1,556,349
Restricted Funds
Endowment Funds
Total Funds		840,948	715,401	1,556,349

The Presbyters ofthe Circuit undertake the prima	ry executi	ve roles within	the Circuit.
Remuneration was also paid to non-Presbyteral	Trustees	as follows for	employment	other than their
position as Trustee at the same time as being aTrustee:-		2022		2021
Mrs M Sanderson Mrs L C Russell Mrs L Cookson Mr D Fairer		8,644 8,084 18,099 6,620	25,934 7,945 17,787 9,247
Mr G Bright		6,307
		47,754		60,913

are however, reimbursed for expenditure prop and number ofTrustees were:-	erly incurred in carrying o	ut their dutie
	2022	2021
Total paid	11,614	5,777
Number ofTrustees paid	13

ents levied	upon the Circuit churches.	Details are as follows:-
		2021-22	2020-21
Church: Bamard Castle Barton Cockerton Elm Ridge Harrowgate Hill Haughton Hurw orth Middleton (Pathway) Staindrop The Well		29,148 4,000 43,000 57,236 20,260 14,808 11,620 16,016 5,500 13,524	38,864 6,748 46,504 57,236 20,260 14,808 11,620 12,012 4,200 13,524
		215,112	225,776

nations, as approved by the Circuit meeting are shown be	low;-
	2021-22	2020-21
from General Fund: Darlington Area Churches Youth Ministry (DACYM) The Wall Methodist Church	3,480 9,897	3,480
The Pathway Methodist Church Methodist Women in Britain (MWiB)	1,000	50
	14,377	3,530
from Circuit Model Trust Fund:
The Pathway Methodist Church The Wall Methodist Church Middleton re Layworker	7,500 24,895	5,500
	32,395	5,500
Total grants and donations	46,772	9,030

ntion Scheme:	-
				2021-22	2020-21
					f.
Presbyters and Lay Workers Apprenticeship Life assurance	presbyteral levy	support		102,902 77,892 1,168 146	104,707 74,926 1,230 351
Total paid through Methodist			Central Payroll	182,108	181,214

Note	Sg - Salaries and associated costs (continued)	2021-22	2020-21
	Payroll costs are made up of:
	Stipends and salaries Employers National Insurance Contributions Employers pension contributions Apprenticeship levy Coronavirus Job Retention Scheme Life assurance	154,580 11,099 22,615 1,168 146	152,617 10,955 22,649 1230 (6,588) 351
	District contribution	(7,500)
		182,108	181,214

sale at	the end ofthe y	ear.
Details	ofthe costs are	given below:-		2021-22	2020-21
	Council Tax	- manses		5,054	7,125
		- churches		571
	Water Rates	- manses		1,082	1,144
		- churches		225
	Insurance	- manses		758	6,583
		- churches		10,385
	Utilities - empty manses - empty churches Manse maintenance and repairs		- manses - other	5,073 1,697 31	150 4,384 704
	Quinquennial Inspections All costs -Northland All costs -Pierremont				660 (54) 2,835
				24,876	23,531

2 - Costs ofactivities resents the costs ofthe primary purpose of	the Circuit, excluding stipend	and salary c
	2021-22	2020-21
Presbyters	6,703	3,123
Pastoral Missioners	1,402	952
Youth Work	3,116	2,145
Preaching and worship	1,710	1,636
Other mission	400
Barnard Castle and Teesdale		2,237
	13,331	10,093

resents the costs ofadm	inistering the circuit, e	xcluding salary costs:-
		2021-22	2020-Zl
Telephone and internet		603	1,625
Travel		341	77
Postage and stationery		2,229	1,641
Circuit communications,	website
and email administration		3,055	1,454
Independent examiner" s fee		3,750	2,562
Other costs		1,435	1,599
Property and finance administration			4,182
Circuit equipment		1,407	2,651
		12,820	15,791

HE YEAR ENDED 31AUGUST S1-FixedAssets(Continued)	2022
			2021-22
		Manses	Equipment	Total
Balance brought forward Additions Revaluations (+/-) Disposals (-)		603,874 108,626 (87,500)	4,427	603,874 4,427 108,626 (87,500)
Transfers* (+/-)
Balance carried forward		625,000	4,427	629,427
Accumulated depreciation
Balance brought forward
Additions
Revaluations (+/-)
Disposals (-)
Transfers* (+/-)
Balance carried forward
Net book value Carried forward		625,000	4,427	629,427
Brought forward		603,874		603,874
luation ofmenses carried forward	is made up of:-
		2021-22	2020-21
20 Peterhouse Close, Darlington		275,000	275,000
29Ashtree Drive, Bamard Castle 1 Chapel Cottage, Mickleton		350,000	228,101 100,773
		625,000	603,874

			2021-22	2020-21
Pre-paid Pre-paid Pre-paid Payroll Pre-paid Pre-paid	stipends for current year apprenticeships levy expenses of Pierremont sale control advice re sale ofCotherstone 3gen tickets		6,143 22 1,372 3,197 1,560	9,024 33 1,847 376
Pre-paid Other	manse insurance		1,177 7,500	75
			20,971	11,355

to the	current year but unpaid at 31 Au	gust 2022:-
		2022	2021
Church	assessments	46,491	46,491
Accrued	expenditure	11,388	4,355
		57,879	50,846

Funds brought forward at 1 September	2020 now comprise:
	General	Model	Revaluation
	Fund	Trust Fund	Reserve	Total
Darlington Circuit	526,140	261,567	417,063	1,204,770
Barnard Castle and Teesdale: Cash funds Manses Owed to Darlington	118,738 785,353	10,574 (80,000)		129,312 785,353 (80,000)
	1,430,231	192,141	417,063	2,039,435