East Mercia Methodist Circuit
Registered Charity Number 1132523
Trustees, Report and Audited Accounts
for the year ended 31 August 2025

Poge 2
East Mercla Methodist Circuit
Trusttes, Report for the year ended 31 August 2015
Introdurtlon
Thi5 report and accounts covers the year to 31 August 2025.
The East Mercia Circuit is now in its foyrth year (having come together in Septernber 2022 with the joining of the
Flugby and Daventry Circuit, Market Harborough Circuit and Corby and KetteriN8 Circultl.
The year started with some significant changes a5 Revd N3than Falla became Superintendent and Revd Brian
Hutton joined the Circuit Team. Methodist ministry In the Circuit was expre$5ed throu8h four presbyters and
dearon with pastoral responsbllity as follows.. Aevd Nathan Falla1Superintendent. Rugby Methodist Chuich
Cent￿, Long Lawford, Chapel Newbold & Making Ctsnnexionsl, Revd Br13n Hutton (Broadwell, Daveritry and
Lutterworthl, Revd Andy Murphy (Kibworth, Market Harborough, Rothwell, St fjiles- Desboroughl Revd NDel
Nhari5wa ICentTrl Kettering with Naseby and 8urtDn Latimer, Cornerstone Corby and St Gile5- Desboroughl,
Deacon Georgina Brook5 (Hillmorton P3ddox and Biltonl as well as our lay workers, SupernumÉrary Iretiredl
MirFister5 and Local Preachers, and our Associate Ministers Revd Hannah Jeffery and Revd Neil Clarke, whose
ministry anc5 colleagueship we greatly appreciate.
Ministry 15 alw8y5 collaborative with lay and ordained working together and we gre3tly value the Work of all our
Circuit Stewards, continuing to seek more Circuit Stewzrd5 who can add to the Circuit Leadership Teèm and help
in the decision-making ancs man3gement of the Circuit. Helen Cro55' resignation as Circvit Steward was reported
to the july Circuit Meeting.
There was a reconfiguration of lay staff with Caroline Barratt's responsibilties changing to Church and Community
Chap13in- Corby & Ketterin& Clare Pickering's responsibilities Changing io Church and Community Chaplain
Kibworth, Market Harbtrrough and Rothwell and Janet Timperley'5 role bein8 refined to Wellbeing & Outreach
En3bl&r (Chapel, Newbold & Making Connexitsnsl.
There hove also been quite a few changes with the adrninistrative 5UPPOrt of the Circuit.. we sold gDodbye to our
Circuit Man3geT Kate Tenny50n in March when She retired from the post and warmly welcomed our Circuit Office
Manager Lisa Barrett in July, also expat)din8 our adrninistrative support with Viola Housley joining as Circuit
Finance O)Yicer in April.
At each Circuit Meeting we have been hearing how churches are engaging wtth the Circuit Mission Action P13FI
and wlth the c311 to be a growing, evangelistic, inclusive and ju5tice-seeking church.
The Circuit seek5 to live out the ealling of the Method1st Church to respond to the gospel of God's love in Christ
and to live out its disclpleship and to..
increase awarene55 of God'5 presence and to celebrate God's love
help p20ple to grow ancs learn as Christians through mutual support and care
be a good neighbour to people in need and to challenge injustice
The mission of the East Mercia Methodist Circuit Is to encourage and 5UPPOrt people to be open and responsive
to God, each other and the world.

Pooe 3
East Mercia Methodist Circuit
Trustees, Report for the year ended 31 August 2025 {continuedl
Review of the
The Statement of Financial Activities shows a net dèficit on the General Fund, before other recognised gains
and losses, of £48,03412024.. deficit of £52,789). This reflects a policy of spending re5erve5 on new initiatives
to spread the word of God. At the end of the year, total reserves were £3,438,73512024.. £3.650,4371. Of
that, £2,455,1)00 is held in fixed a55ets such as freehold and investment property.
ear
Income trend$
The principal funding sources during the year, excluding circuit merger items. were..
l General Fund Assessments.. received from the Churches in the Circuit.. £37CS,15612024: £341,499).
2 General Fund and Circuit Model Trust Fund.. Investment income.. £13,62212024'. £12,9951.
3 Rental income from manses not reqL*ired for Mini5ter5'. £1,81812024: £16,790).
enditure trends
The principal items of expenditure were the stipend5 of ministers and provision of their manses, as well as
the salaTies of lay workers employed by the Circuit. stipends increase each year in line with increases
approved by the Methodist Conference. Lay workers are paid at or above the Living Wage Idètermined each
November by the Living Wage Foundation). Lay worker salaries are reviewed annually tts take account of
any change in the stope and scale of responsibilities, individual performance and local comparators.
ndlture trends
continued
Fund balances
At 31 August 2025, net current assets were £938.735 12024.. £1,195,437).
Plans for Z025
26 and tuture
ears
The Circuit intends to continue to fund normal operating costs from the asse55ment5 paid by the Churches,
but will fund development work out of reserves.
Ba515 of re
ratlon of accounts and le
al framework
The Charity's annual report and accounts for the year ended 31 August 2025 have been prepared in
ccordance with the Charitie5 Act 2011 and the Charities.. Statement of Recommended Pratti¢e 2019 as
applicable to the Financial Reporting Standard IFRSI 102.
These f+nancial statements are subject to 8udit owing to the gross asset value of the Circuit exceeding the
relevant threshold.
Chartty reglstration number:
1132523
Maln communication address
Rugby Methodist Church Centre, Russelsheim Way, Rugby, Warwiekshire, CV22 7T

Prye4
Eart Mercla Methodist Circuff
Tiustees, Report for the year ended 31 August 2025 l¢ontlnuedl
thari
tru5tEes
The members of the East Mercia Methodist Circult meet1ng are the Charity Truste2s, rnemb2r5hip being
made up of circuit office holders, ministers and representative5 aPPUlnttrd bythe local churcle5 (see
Appendix to Trustee5' Report for a full list of Trusteesl- The CirC￿lt rneetin8 deleg3te5.he dByto d8y
runnlng of the circuit tD a leadership team.
Circuit Leadeeshi
Tearn forthe
Attive ￿rt￿lI mini5ter5
arta31A
Lfst 2025
Rew Nathan Falla- Superintendent
Deacon Georgina Brooks- left Au8U5t 2025
Revd Brian Hutton
RewAndy Murphy
Rev Noel Nharlswa
CircuitrnonLTger
Katherine Tennyson- left March 20Z5
Circuit office rnonoger
Lisa 8arrett-joined July 2025
Circultsteward5
Peter Arnold
Marilyn Cafvert
Peter Candlin
HÈlÈn Cross (until 22nd July)
John Over
Adrian Price
Carolyn Rice
Circult5toff
Inotmembgrs of the circult
leodership teomj
Caroline Barratt
susanne Cunningham
Anna Gittings
Clare Pickerin8
Mandie Prite
JanetTimperley
Anthony Orr (Grft of Yea￿)
Viola Housley Ifrom April 20251
Pèter Candlin )cted a5the principal officer overseeiDE the diyto day finanrial fflBnagtment and
accountingfor the Circuit during the year until hi5 resignatlDn 31 August 2025. Adriar Price w'3s
appointed a5 Treasurer from I September 2025.
Audltors
JW Hinks LLP- Chartered Accountants 2nd Statutory Audltors
Bankers
Ctntral Fittance Board of the Methodist Churih
Trustees for Methodist Church PurpDses
Tho Co-operative Bank
HSBC UK
A¢ms and o
anlsttlo
The charity's objectlve is to act as 3 resource pruvider in East Mer£l3 forthe Methodist Church.
The purposes of th2 Methodistchurch are and sh311 be deemed to have been slnce the Date of Union the
advanc2rnent of..
al The Chri5t13n faith in accordance with the doctrinal standards £nd discipline of The Method15f Church,.
bl Any IhBritable purpose for the time being of any Connexional. Distritt, Circuit, local or other
organisation of The Methodist Church.
cl Any charitable purptssefof the time being of 3ny ￿cietyar irtstitotion 5ubsidiaryor ancillary to The
Methodist Church,.
d) Any purpose forthe time being of any charity being 4 charity 5ubsidiaryor anclllary to The Methodist
Church.

Foge5
East Mercia Methodist Circuit
Trustee$, Report for the year ended 31 August 2025 l¢ontlnyedl
Aims and o
antsatbon
continued
The Circuit encourages and supports the MeEhodist churches in East Mercia in..
- the organisation and resourcin8 of regular public acts of worship which are open to members of the church arid non
member5 alike.
the teèching of Chrisiianity through serrnon5, cour5e5 and small groups.
the re50urcing of pastoral work including visiting the Sick and bereaved.
takin8 religious assemblies in local school5.
promotion of Christianity through the staging of events and services.
provision of clubs, activities and support groups with a Chri5ti8n ethos.
5UPPOrting other charitie5 in the iJK and over5ea5 financially and with pr8yer.
Th& Circuit reviews its aims. objettives and activities and identifies opportunitie5 for future action. It promotes
mi55ion and gives 3ppropriate support to churches that dem0Tr5trate that they are outward lookin8, mission
focused. not èverse to chanEe and taking risk and. where possible and appropriate, seeking to work in partnership
with other5.
Public Benefit
trustees confirrn that they have had ￿8ard to the Charity Commission'5 guidance on public benefit.
Structure Governance and Mana
ement
The governing document for the circijit is the Deed of Union119321 and Methodist Church Act119761.
Detailed sovernance arrangernents are outlined withln the Constitutional Practice and Discipline of the Methodist
Church by order of the annual conference ICPDI.
Day to day management of the Circuit is undertaken by the Circuit Leadership te2m.
Selection of Trustees and Tialnln
of Trustees
Trustee5 are appointed è5 Set out In the Constitutional Prartice and Discipline of the Methodist Church. Appointrnent is
made by local churches or existing trustees or. in the case of ministers, on stationing in the Circuit.
A range of guidance produced by Methodist Connexion to support the effective running of the Circuit 15 given to Circuit
Meeting members, in particular the leaflet The Role of a Trustee iri The Methodist Church, is given to all new Circuit
Meeting members 35 induction to their role as trustees. Other training is provided to Trustee5 appropriate to their role
and responsibility within the Circuit.
Related Partles
The Circuit is part o* the Northampton Methodist District gnd is also acctsuntable to the Nrtethodist Confèrence.
The following Methodist Churches and Local Ecumenic21 Projects ILEPI are linked to the Circuit.. 8ilton, Sroadwell,
Burton Latimer, Ketterin8 Central, Cornerstone Corby, Daventry, Desbortsu8h St Giles Church ILEPI, Hillmorton Paddox,
Kibworth, Long Lawford. Lutterworth, Market Harbofough, Naseby, Newbold Icircuit Projectl, Rothwell. Rugby. Making
Connexions (Circuit Project).
The trustees and their close family members are also related parties.

Puge S
East Merci? Methodist Circuit
Trustees. Report for the year ended 31 August 2025 {continued)
Rlsk Mana
ement
The major risks have been identified and recorded by the Circuit Leadership Team with professional
advice taken a5 required. There is a reÉular annual review proce55 undertaken and recorded.
Income and expenditure is compared with the approved annual budget on a half yearly basis to detect
trends as part of the risk management process and avoid unforeseen calls on reserves.
Safe
uardin
Every person has a value and dIgn￿ty which come5 directly from the creation of male and female in God's
own image and likeness. Christians See this potential as fulfilled by God's re-creation of u5 in Christ.
Among other things thi5 implies a duty to value all people as bearing the image of God and therefore to
protect them from harm.
Methodist Connexional practice outlines commitment to the following principles:
the care and nurture of, and respectful pastoral ministry with, all children, young people and adults.
the safeguarding and protection of all children, young people and adults when they are vulnerable
the establishing of safe, caring communities which provide a loving environment where there is
informed vigilance a5 to the dangers of 3bsJse.
We will carefully Select and train 811 those with any responsibility within the Church, in line with Safer
Recruitment principles, including the use of criminal records disclosure5 arid registration with the
relevant vetting and barring schemes.
We will respond without delay to every complaint made which suggests that an adult, child or young
person may have been harmed, Cooperating with the police and local authority in any investigation.
We will seek to work with anyone who has suffered abuse, developing with thern an appropriate
ministry of informed pastoral care.
We will seek to challenge any abuse of power, especially by anyone in a posltion of trust.
We will seek to offer pastoral care and sUPPOrt, including supervision and referral to the proper
authorities, to any member of our church community known to have offended against a child, young
person or vulnerable adult.
In all these principles we will follow legislation* guidance and reeognised good pr3¢tice.
The Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy,.
government legislation, guidance and safe practice in the circuit and in the churches.
The Circuit commits itself to the provision of support, advice and training for18y and ordained people
that will ensure people are clear and confident about their role5 and responsibilitles in safeguarding and
promoting the welfare of children and adults who may be vulnerable.

Ptt9e 7
East Mercia Methodist Circuit
Trustees, Report for the year ended 31 August 20251continued)
Reserves Polic
The Reserves Policy for the Clrcuit is to hold a minimum sum equivalent to 4 rnonth5' average
expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and
continue planned activities for the short term in the event of any inability to false the full circuit
assessment from churches.
At 31 August 2025, the Circuit held unrestricted rese￿e5 of £415,035, excluding resetves held as
tangible flxed assets. Of this. £373,000 is the value of the investment properties due to be 501d. Thu5 the
cash Te5erves of £99,583 held by the Circuit represents £42,035 in excess of the amount determined
under the Circuit'5 reserve5 policy. The Circuit continues to develop a strategy to utilise surplus reserves
for the furtherance of its objectives.

Po¢t8
East Mercia Methodlst Clrcuit
Tru5tees' Report for the year ended 31 August 20251continued)
ststement of Trustses, Responsibilitie5
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Prarticel.
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and
Reports) Regulations 2008 and the provisions of the trust deed 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 3t)d application of resources, including the income and
expenditure, of the charity for that period. In P￿partnE those financial statements, the trustee5 are
required to..
select suitable accounting policies and then apply them consi5tently,'
observe the methods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent-
prepare the financial statements on the going concern basis unless it Is inappropriate to presume that
the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the Charity (Account5 and Reports)
Regulation5 2008 and the provisions of the 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.
Approved by order of the board of trustees on 16th June 2026 and stgned on its behalf by..
Trustee

Appendix A
East Mercia Method*st ar(￿1?
Clrcult MeetSng Member5hlp
MINisfERS
Rev Nath&n Falla
Deacon Geor8ina Brook5
Brlan Hutton
RevAndy Murphy
Rev Ploel Nh8riswa
Chair
SUPERNUMERARY MINISTERS
David Co115nson
Jane Gaffney
lain Renfti
Trevor Thoma5
AIisDll Tomlin
David Tomlin
CJRCUIT STEWARDS
Peter Arnold
Marilyn Calvert
Peter Candlin
Helen Cr055
John O4er
Adrian Price
Carolyn Rice
resigned 22nd July 2025
CIRCVtr MANAGER
Xatherine Tersnyson
retired 31st March 2025
CIRCUIY OFFICE MANAGER
sa Barrett
appointed 7thJuly 2Q25
CHURCH %EPlkESENTATIVES
EbeneÈ2Èr Amo-8aiden
Stephen Arthur
Pat Ba550n
Lynn 8laLkhur5t
David Brierlev
Judith Briedey
steven 8urt
Fiona Clarkson
Michael Curtis
Wendy Curtis
Helen Green
Christine Greenaway
Peter Greenaway
Ma8gie Hadki55
Andièw Hawkins
susan Heinink
Rkhatd Htsntlngton
Ada-june Kusogbo
Michael Margetts
leanne Moore
Peter Moir
Roger Piper
Peter Shuker
Karen Tomkins
Patrick Toole
8arbarè Walker
Susan W8lters
Howard Vl8rreDer
Jeff We115
Ann Window
Angela Wooliscroft
died 21st June 2025
died 3rd March 2025

1111
.llllllllllllllLII
PIIIIJIIUIV.lllllll'NI
Iiiiiryvlliiwiiill

£1
11111
11111
111
111111
PJ
Illlll
111111
111
11111
11
lllllll
11111
11111
11111
11111
111

Poyr12
East Meicla Methodist Orcuit
Cash FlowSt*temert forthÈ yearended 31 Augum zo15
2025
2024
Net12xpeTrdkurel / incomeforihe reportiTrg period
1211,7021
Adjustments for..
L055es on iDve5rments
DÈ¢rÈa*l Ilncreasel in debtors
24,515
6,502
4.596
92.926
8.392
C45hflgw5 from gperatih8artwWes
35
95.394
hflDw5
rom in
artNitl•s
Purchaseof tan{iblelxed assets
Proceed5from saleof a55et5
epayment of laans
Proceeos Irom new loans
1450,0001
65,502
I￿25,451
1405.OWI
405,000
NEt￿sh used In InvestlngJrU¥itlES
620
20.503
cha￿e1Th rash r4Yh*qul¥i￿￿ts inthe
repDrtin¥
444A6Z
Cashand¢wJh eqU￿1¢￿ts •tth¢ bBwnnln8
thè yop0rb￿Peri
223,921
334.737
Cash and (ash eqvw•len¢s Jtthe end of thq
repDrtlni yrlod
668383
223.921
resented
Cash ai bank and In hand
668.283
223.921
223.921

Poge13
East Mercia Methodist Circuit
Notes to the Account5 for the year ended 31 August 2025
l. Ba51s of accountln8
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared In
accordance with the Charities SORP IFRS 1021 "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland IFRC 1021 leffertive I january 20191"
F5nancial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charitie5 Act 2011.
2. Publlc benefit entlty
The charity constitute5 a public benefit entity as defined by FRS 102.
3. Consolidation
The Circuit hès denominational regvlatory oversight in respect of the work of m05t of the Churches within
the Circuit but has no legal or operational control of those Churches and their governing bodies except in
extreme circumstances, For this reason. the financial statements of those Churches within the Circuit are not
consolidated into these financial statements.
4. Accounting ptsllcies
i. Income Reco8nltion
Sncome is brought into account when the Circuit becomes entitled to the resources and the Trustees believe
It is more likely than not that they wtll rèceive the resources, and the monetary v3lue can be measured with
sufficient reliability.
In accordance with Charities SORP IFRS 1021. the time of volunteers is not recognised.
li. Expendltyre and Liabilitie5
Liabilitie5 are recognised where it 15 more likely than not that there is a legal or constructive obligation
cornmitting the Trustees to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
lil. Grants
Where there are no conditions attaching to a grant made by the Circuit from its own funds, the grant is
recognised in full at the time of agreement to make the grant. Where the Circuit gives a gfant with conditions
for its payment, being a specific level of service or output to be provided, the grant 15 only recognised in the
SOFA once the recipient of the grant has provided the specified service or output. When the grant to be
accured occured over rnore than one year, the balance payable in future years is treated as a provision for
future commitment5 In the 8alan¢e Sheet against the appropriate fund, the provision being released in
future years as instalments are paid in accordance with the originally agreed terrns.
iv. VAT
since the Circuit is not VAT registered, all Input VAT is charged with the expenses to which it refers.

Poqe 14
East Mercia Methodist Circuit
Notes to the Account5 forthe year ended 31 August 2025
4. Accounting policies Icontinuedl
v. Tangible fixed assets
These are capitalised if they can be used for more than one year, and individually cost at least £500.
The freehold property held at 31 August 2025 1$ shown in the accounts at current market value following the
circuit merger in the prior year. The land component of the freehold property is deemed to be £50,000 per
property. No depreciation 15 provided on propety because the Trustee5 consider the Current residual fair
value of the property in its present condition to be not less than the value at which it is stated in the balance
sheet and, in the absence of any evidence of impairment, any depreciation for the buildings component of
the property would be immaterial.
vl. Investment propertSes
From time to time the Circuit may hold residential property (formerly mansesl which is surplus to its normal
stafFing requirements. Where this IS the case and the property is deemed not to be held for the long term
purposes of the Circuit, the property is designated as an investment property.
vll. Properties held tor sale
From time to time the Cirtuit may be required to assume responsibility for Church premises and redundant
manses following c105ure and ce55ation of worship. This results in the Circuit Trustees becoming the
managing trustees for the property $0 that the Trustees decide whether the property can be used in
different way to further the mission of the Circuit or whether it is redund3nt and should be sold. If a decision
is made to Sell the property, it is classified as a current asset investment. Similarly, any other property held
for resale would be a current asset investment. Such properties are recognised as an a55et at its anticipated
net sale price as determined by a professional valuation and after taking account of the levy to be chargefl by
the Connexion. Any expenditure on the property that is likely to enhance its sales value is capitali5ed at the
time that the expenditure is incurred. Where proceeds are intended to be spent on activities. the property 15
included in a55ets at the lower of cost and net realisable value.
vill. Debtors. credltors, bank and ¢ash
Debtors are stated at settlement amount or amount advanced by the charity- Subsequently they are
measured at the cash or other consideration expected to be received. Creditors are initially recognised at
settlement amount after any trade discounts, where normal credit terms apply, or the amount advanced to
the Circuit. Subsequently creditors that are current liabilities are measured at cash or other consideration
expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their
realisable values.
Ix. Methodlst Connexional Funds
The Methodist Church Connexion raises assessrnent5 against Circuits and these are paid quarterly to their
Districts. The Circuits raise assessments against Churches in the Circuit. The District remits to The Methodist
Church Fund most of the sum received from Circuits. A small sum is retained by the District to meet its own
costs.

p¢geJ5
East Mercia Methodist Cir¢ult
Note5 to the Accounts for the year ended 31 Au8USt 2025
4. Accounting policie5 Icontinuedl
. Ministefs. Manse Costs
The Circuit 15 required tts provide accomodètion for each minister the Circuit and their farnilies and ministers are
expected to occupy the manse provided for them. The Circuit bears the c05t of repair5, maintenance, building5
Insurance. Council Tax and water charges, as well as the cost of ministers, removal to the Circuit. Where èny m8nse
costs are viewed by HMRC as taxable benefit5 to the rninister, the fesultln8 employer Nl charge is included as part of
the Nl cost for the year.
5. Assessments from Churches
Al the year end the Circuit cDmpri5e5 13 churche5 which are assessed for 8 contribution to meet the overall net core,
ongoing costs of the Circuit. 33% of the assessment is apportioned to the Churches on the basis of their adjusted
income. 33% on the basis of their unrestr￿cted reserves and 33% on the basi5 of their member5.
Year
ended Year ended
31.8.25
31.8.24
Cirrult Model Restritted
Trust Fund
Fund
General Fund
Bllton
Broadwell
Centr81 with Burton Latimer & Naseby
Corby. Cornerstone
Daventry
De5borou8h St Giles Church ILEPI
Hilmorton Paddox
Kibworth
LonB Lawford
Lutterworth
Market Harborough
Rothwell
Rugby Methodist Church Centre
19.513
7,064
36,589
18,471
44,341
16.800
39.590
21,823
7,426
18,212
50,169
24,948
65,210
19.S13
18,915
6.307
36.588
16.492
39.590
15.970
35.348
19,485
6.630
16.926
44.941
22.275
62.032
36,589
18,471
44,341
16,800
39.590
21.823
7,426
18,212
50,169
24,948
65,210
Year
ended Year ended
31.&25
31.8.24
Circuit Model Restr*rted
Twst Fund
Fund
General Fund
6. Donations
Donations recevied
Other income
1,364
1,418
2.782
7,792
4.817
12.609
9.156
6.235
14,352
22,876
Year
ended Year ended
31.8.25
31.8.24
fjrcLtIt Model Restricted
Trust Fund
Fund
General Fund
7. Grnnts
District Assessment Fund grant5 received
Other grants received
6,500
13,000
7,239
20,239
19,500
91,490
14.000
100.646
84,251
84,251
6,500

£a5t Mefcla Methodist artuit
Noiesto the Accoynts for the year ended 31 Ausust 2025
& Lett1￿$
Letlings IncomÈ relates to manses ihatare noi required to hou5eCircuii miniSEer5 in the 5horttefrn and the tllall5e
has been let to tenant5. Lettlng IncoNe is shown gr05s ol fees and commission The Trystee5 ¢Bnslderthat is likely
thétthese rn3nsesare likely to be returned to Use a5 man5e5 In the forseeable future $0 remain designated as
9. other}￿orne lyom £harltaNe artfvitle5
Yeaf
ended
31.8.25
Year
ended
31A24
G*n¢ral
Fund
¢lrEult Model
TFU51 F4n
Fynd
Assets iniroduced on Circult merger
Othercharitsble Income
loknr Local Pantry
11228
4.022
17,850
3.429
3.429
3,429
10. Iht•r*st t*c#l¥abl•
Yeaf
ended
31.8.25
Ye3r
ended
31.&24
Geneial
Fund
Cifeuit Model
Trust Furtd
fr￿0￿￿￿ent
Fund
Certttsl Financè Board
TrJst2esfor Method.'5t Church Purposes
¥578
IA78
12A67
13.645
23
23
9,137
13,021
L578
11. 51ipen(1s, Salaries and Asswsaled r4St5
Staff costs pald d￿r￿n$the ye3rwere.-
Year
ended
31A.25
YeAr
ended
31.8.24
minLst.
MiAi5t¢ts Mlsslon stsff
Total
155.945
17,103
30.567
791
204,4Q6
78.186
5.797
25.482
1,763
714
Z59,613 275,785
24,663
21,36D
33,783
43.E46
1,215
1.486
319,274 342,477
Ernployels Natitsn31 Insu￿rnce costs
Appfentiieship Levy
Yotal staff costs
302
.787
122
28,081
¥¢{a￿ nam￿r¢I￿lI tlmèeqU￿al¢rta￿m&efOfSta1tem￿Ved0ur1￿llfve %Yere:
MisgiDn staff
Adrnini5trdtlon
li

Pq9ell
East Mercia Methodist Circuit
Notes to the Account5 for the year ended 31 August 2025
11. Stipends. Salarles and Associated costs Icontinuedl
No employees received employee benefits that totalled more than £60,000. There is no accrLJal for holiday
pay a5 It 15 immaterial. All staff are paid at or above the living wage a5 calculèted by the Living Wage
Found3tion.
Methodist Ministers are not employees of the Methodist Church although for simplicity, when accoijnting
for National Insurance and pension contributions, the terms employer and employee are used a5 they
would be in an employing body.
Contribution5 are made to the Methodist Ministers, Pension Scheme for all minister5. This 15 a defined
benefit scheme which 15 actourited for in the financial statements of the Methodist Church in Great Britian.
This scheme is in deficit but a plan for the removal of the deficit is being implemented.
Lay workers have the option of joining a defined contribution pension scheme which the Circuit has set up
with NEST.
Each minister is entitled to 3 3 month sabbatical every 7 years and the exper*ses incurled by the minister
are met by the Connexion with the Circuit continuing to pay the stipend. The Circuit does not accrue for
holiday pay cover as the remaining staff cover as needed withoLIt extra pay.
Payments to Trustee5
The Superintendent Minister, other ministers of the Circuit and the Circuit Steward5 constitute the Circuit
Leadership Team and are considered as Key Management Personel. The Superintendent ch3ir5 meetings of
the Circuit Leadership Team and the Circuit Meeting. The Circuit Leadership Team, together with church
and other representatives, are members of the Circuit Meeting and are the Trustees of the Circuit. The
stipends, employer's National Insurance and employer'5 pension contributions and other expenses of the
ministers of the Circuit are paid by the Circuit, as determined by the Methodist Church, and are separately
disclosed as part of staff costs above. Manses are provided by the Circuit and the Circuit maintains the
property.
Year
ended
31.8.25
Year
ended
31.8.24
Payments made to trustees who are part of the leadership team
Travel expenses
Phone expenses
Payments made to trustees who are not part of the Circuit Leadership Team for
additional setvices- preaching fees and related expenses
Number of trustees who were paid expenses
Year
ended
31.8.25
Year
ended
31.8.24
IZ. Fees for audSt of the accounts
Audit fees
6,120

PGoel3
East Mercia Methodist Circuit
Notes to the Accounts for the year ended 31 August 2025
13. Tangible Fixed Assets
Churches
Manses
Total
Cost or valuation
Balance at I September 2024
Additions
Transferred to assets held for resale
Balance at 31 August 2025
250,000
2,205,000
2,455,000
250.000
2,205.1)00
2.455.000
Depreciation
Balance at I September 2024
Charge of year
Balance at 31 August 20Z5
Net book value
At 31 August 2025
At 31 August 2024
250,000
2,205,000
2,455,000
Basis of depreciation
not
depre¢izted
not
depreciated
Churches at 31 August 2025 comprise..
Newbold Methodist Church
Manses at 31 August 2025 COTnprise:
Dunsmore Avenue, Rugby
Hall C105e, Kettering
Fèrndale View, Market Harborough
Ourrell Drive, Rugby
Abbotsbury Drive, Daventry
During the year ended 31 August 2023, professional valuations were obtained on all
churches and manses, and a further professional valuation dLirin8 the year ended 31 August
2025 on the manses recorded within current asset investments.
Each property is deemed to have a land component of £50,000.
14. Investment Property
Cost or valuation
Balance at 15eptember 2024
Transfer to current a55et investments
Balance at 31 ALtgust 2025
15. Current Asset Investments
Balance at I September 2024
Transfer from tangible fixed assets
Transfer from investment property
Capital proceeds
Revaluation loss on property
Balance at 31 August 2025
1,422,966
11.025,4511
124,5151
373,000

PW19
East Mer¢la Method15t Circult
Nute5 to the Atcountslor theyear ended JI August 2QZ5
16. DebtOT5
31 August
2025
31 August
2024
Preptymentsènd accrued ￿nCOme
21581
29,083
17. c￿dItorS due In le55than Dne year
gl AuAusL
20lS
31 A￿ust
2024
crwlTF loan
Accruals and deferred incorne
405.0
75.533
General
nr@5trictÈd iJnrÈ5trict
Fvnds CWF Fvnd5
RÈstritttd
Fund5
Endawmènt
Fund5
18. RèseNes
Total
At I Sep*mbEr 2D24
Net leKpenditurel / income lorthe year
Transfer between fund5
At31Awst2025
3,488.034
172.5491
IZl,680
1129.9001
545.450
537,230
40.139
3,6SO,437
2,8?0.015
30.986
3A38.735
The purposèof tle General Unrp5trictpd Fund i5for at the d15rretion of the Trustees iTrthefurtheraTrctof Iheabjeitivesof the Circul About
85%Df thisfuTrd is held a5freehold prtsPÈrty2nd SDIS not available to meetexpenditufe In theshortterm.
The pufp05eolthe Circuit 10.odelTru5t Fund ICMTFI isforu5e atthÈ diScretiDhtsf thèTN%teÈS in thÈ furthÈrafice tsfthÈ objett￿@SOf the Circu
Connexion determined bythe Methodi4tChurch. AlthDugF. 1￿Ch￿l£allY an Unfe5trictÈd undÈrthÈ tDntto1 tsl the (irt￿Et Meetin& prior
The purp05eof the RÈstrided Fund Isto stspportthework of the &yMIs510n staff athlve in Churche5 around the Circuit.
The purposeof the Endowmenrt Fund is to 5UPPOrt Miss￿M wofk In thÈwidÈr MtthDdiSt Churth.

Puge20
East Mercla Methodlst Clrcutt
Notes to the Aecounts for the year ended 31 August 2025
19. Related party tran5acti0rt5
Yeaf ended 31
August 2025
Income
Paid tD or
from
soods
related
provSded
party
to related
party
Year ended 31
August Z024
Inrorne
Paid to or
from
goods
re13ted
provided
partv
to related
partv
Name of related party
Relatior15hÈp
Description of
transactTron
Meth(>dist churches
within the East Mercia
Churches within
the Circuit
Assessments (share
of circU￿t C05ts1
370.156
341,499
Northampto
Methodist District
Methodist District
in which the
Circuit is located
District Advance
Fund contribution
1,917
3,704
Northampton
Methodist District
Methodist District
fi which the
Circuit is located
District contributions
nd expenses
86,101
79,260
There were Tho amounts owed to related parties at the year end.
There is an amount of £69,61912024.. £67.5111 within creditors in respect of deferred circuit asse55ments.
20. Operating Lease5
The minimum future lease payments receivable under non-cancellable operating le35es ending no later than
one year frorn the balance Sheet date 15 £nil12024.. Enill.
21. CL¥fttingtnt Liabilitles and Capltal Commltments
At 31 August 2025 the Circuit had no contigent liabiliries or capital commitments.

Poge21
East Mer¢ia Methodist Clrcult
Declarations
Treasurer
l ¢onfirm that these accrual based accounts for the year ended 31 August 2025 have been prepared
from the record5 of the Circuit and that they include all fund5 under the control of the Circuit Meeting.
Signaturè of Treasurer..
Date..
Name of Treasurer-.
Adrian Price
Address:
Rugby Methodist Church Centre, Russelsheim Way, Rugby, Warwickshire, CV22 '
Authorisatlon by the Circuit Meeting
I confirm that the annual report and accounts for the year ended 31 August 2025 were presented to the
Circuit Meeting at its meeting on 16th lune 2026 and that the Trustees authorised the Chair of the
meeting to sign the accounts.
Signature of the Chair
of the meeting..
Date..
16-lun-26
Name of the Chair of
the meeting..
Rev Nathan Falla

Pw2
1ndppÈt￿&ntAUd}1orf$ Report to the Trustee5 of East MeKia Methodist Cirruit
OplnS0
WE have 3uditEd thefina#tièl statèments of Easimercia Methodist Circuit Ithe'charitll forthe yeBr ended 31 Aw5t 2025 whirh rompri5e of the
ststEment of Financial ACti￿t￿e$, BalaThceSheet and note5 to thpfinancial 5r8teme4ts. includinE 8 5ufflm4ry of signifitant attDuntin¥ wli¢iÈS. The
nantial reporting framewoik that ha5 been RppliEd in their preparatlDn Is appllcable Iiw3nd United Kift8dom Ac(OufitlTr8 Standaids, Including
Financial Rewrtin8 Standard 102 fheFinonCiafRÈportin9 StDndo**opplicLble In the UKondRepublicof Irelcnd IUThited KinBdom Generall¥
Accepted ActOUntin8 Pratticel.
give a true and fairyiewof the 5tatÉ of the rharit¢5 affairs a5 at 31Au8uSt 2025. and tslits Intoming resources and applicatlon of
r&50urie5. includin8 its incoTllE e%pÈnditure, ftsr the yearthen ended,.
havo been properly prepared in 3itord3ntÈwrttt Unlted KlTh8dom Gene￿Il¥ACCePted Accountin8Prnctlce." and
have been pregÈrÈd in 3¢tord3ncewlth the reouiremefflts of the Charitie5 Aci 2011.
Ba515 for uplnlo
WÈ cDnducted ouraudir in ?ccordance with Internpiion31 Stindard5 Dn Auditing IUKI (1&￿ IUKII and applicable lè¥V. Our respDn51bilities under
Inr1￿dIng the FRCS Ethlcal Star￿ard, and we have fulfilled our other etthica￿ respon5ibilitie5 in 3ccgrdonce with these requirements. WE b2lièv
thatihe audlt e￿dence we have obtained i55uffKient and appropr￿tet0 provide 4 basi5for ourvpinion.
¢onduslon5 ielatinito Koln{ coKern
In auditlDgthe financial ststements. we have comcludtdthatthe trustÈ*s' of the goin8 concem basis of 3ccountln8 Inthe preparation of the
Based on the workwe have performpd, we havE not identified any materiil ynrertaiThtiÈS rèlÈtin8to events or conditionsthat, individuallyor
¢o15ettively, may cast 51gnificaitttoubt onihe charitablecompany'5 8bility locontinue È$ 6 goingconttrn for a pÈriod tsf at least twelve rnonths
from when the financial statements afe aurhor15ed for 155ue.
Our re5WnSibilities and the rÈSPDnSibilities of ihe trustees wlth re5pectto going c0Th￿rn are described InthE re￿vallt 5ection5 of thi5 Qport.
Otherlnfonnati(Jn
The tru51ee5 are re5pDp.sible other InfDrmatlon. The other Informatlon comprises the InFormation included iDthe trv5t2e5 annual report.
oiher than the finaficial staternÈntsaThd our aud5tDr's reportthereon. Our opinjon on ihe financial siaiements dDe5 llvt roveTthE Other informati¢
8lld. extepttothe extent otherw15e expllcitlystated Inour r2pDri. we do notexpre55any forrn of assurance Ipntlusiortthereon.
In conne¢tlDn With Dur audit Df the fln3nclal statements. our reSPDn5ibility 15 to Tead the Dther inforrnation and. In dojng 50. CDll5iderwhethÈr the
otherinformAtloD is materially inconsiSteTht with rhe financial stBternents orour knowledge obt3ined in the audit Dr [TrtherW￿Se appears to be
miteri£lly mi55tèted. If ¥ve identifysuch maierièl incon515tenciesor3pp3reni materjal mi55tatÈment5. we èr¢ re4uifEd todetermiThÈ whetherthere
Is È material misstatement In the financial stat¢ment5 or a matPri31 mi55tatetnpni4f ihe othEr infomiati(m. If, based on ihe work we have
performed. we concludetFiat thpre Isa matEfiÈl miSStkiÈmÈntof tThiS Other InforMat￿On, we are required to repori th3tfact.
We hav2 nothingto repDrt in thi5 regard.
Mattèrson whkh we are reqwredto report byeNttption
We have nothing io repDrt in respect of thefDlltywing tnatters in *lation towhlch the Charlties (Accounts and Report51 Re¥ulation5 2LbJ8 require u5
the information given in thÈ finantlal statemEllts Is Inconsistent In any ma￿rIal re5pea wlththe trustees. FepDrt,' or
thE charity not kept idequate aCCOufttlng records.. or
the fidiancial statements are ntrt in 38reemÈnt Wilh t￿.￿ accounting records and return5.' or
we have noi iecei¥ed allthe Informèlion and Éxplanation5 we rÈquire for 0￿ra￿dIt.
Respon￿bIlItIeS of trit5tee5
As èxplkined more fully ID the tru5tee5' re5PDn5ibllitlP5 5tatemeot, tbe trustees are reswnslblèforthe preparation of the flnancièl statement5 and
for being ￿tIsfIed thèt tbey give 4 true and fairvièii, Ind for Such Internal Control as the irustees determine 15 necessaryto epable the preparation
of finaDcial 5tètEment5 that a￿ free from mater1£I misstatement, wh*hei due to fT&ud or error.
pplirable. rrtattÈrs felatÈdto golnlconcern and usin8the ioiThg concem b3s15 of accouDrin8 unle55thetru3ree5 either intend tp liquidote the
charity tyrto cease operètlons, or have no realistic alternaiive bui to do 50.

Audknrf5 respoftslbllklesfprthB •udlt tsf Ih*fiMAthal Slatements
We have been 4PPQinted as Budltor under 5ectioTh 144 of the Charitie5 Act 2Dii tynd report in 3t¢ord8n¢e with rÈeu13tiofts madÈ under sectlDn IS4
of that Att
Our Objectr￿e5 arE io obtain rÈastsnèble assurance about whetherthe financial 5tatement5 a5 a whole are free fTOrn materi¥l ffli55titement,
ntst a Ltsarantee that an 3udit conducted In acc¢rdante with ISAI IUKI alw3￿ detect 3 material misstaiement when It exist5. Mi55tatements can
ar15efrom fraud or error are conSide¥Ed material if, Individually or in the aggregate, they could rea50n3bly bEexpecEedtv InfiuencE thE
ergnomicdeci5iDnS of users ièken on the basisof shese financial statements.
Irregularities. IncludinKfravd. are In5t3ntÈg of non-cDm ￿Trance with13ws and rezulations. We design prO￿￿￿re5 in line with ovi re5POn5ibilitie5,
outlined abwe.tiTr aetEtt materlal mls5t3tements in respecE of ITreBularitie5. including fr¥ud. The eKtent to which oyr pr¢cedures arecapable of
We identified areas of law5 and Fegul6tipn5 that£ould rÈèstsnably be expErtedto have a materlal efFect on thefin3ncial statemenisand disf1155Ed
the policie5 and prorEclures rEgardin8 compllènce.
SDecifi[ areas fQn51dered were as follows..
ETrqvirinBVlith manigemÈntand others rogain èn undefSt3ndin8of the orKani5ation 115elf Inrludin8operativn5, finantl81 rEpDrtin&
and or Èrrof.
Evaluating and understandingthe internal cvntrol system.
PerfDrrnin8 ai3lyti¢èl procedures as expected OF unexpected ¥ariances in accvunt balance5 of clas5e5 Of tr¥nsa¢tion$ Bppear.
Testin8 dorumEntstion 5VPPtyrtiAg account thIAntes or classes of tr3nsatt.ians.
ec&u5eof the inh2rÈnt Ilmltatlons Df 3n audit. there 15 a r15k thatvR will notdete£t all irrellularititrs, inrludinethose IEèdiX8ttya material
miS5ta+&tnent in the financ131 statements or non-compliance with regulation Thi5 risk increase5 the m¢re thhttompliantewlth 3 law or reeulatlon
15 rempvedfrtsm the events and traThsaCt10Tr5 refle￿e0 in thefinancial 51aiements. as WÈ will be less likely to betome èwarÈ tsf instance5 of Tron-
compliance. The r15k 15 also 8reater regarding 1tregullriti￿o[CUrr1￿$ due to fraud rèther than error. as fraud involves intentlonal conce3lfflen¢
further description uf our respon51bilitie5 forthe audit of thefiDanrial statements is lacated on the Finantial Reportin8 Council's website at..
htlP5'.IIw%￿.frc.Org.UVour-W0f￿Auc%ltIA￿d￿t-ènd-asS￿￿ntÈ1Standèrds-an&-%Uld3ficE1slbndard5-and-gUddante-fOr-audI1orSlAu￿F1O
We cornmuniute withthDSe tharged with EDvemAnce reg3rdinL amon8 other matter5. the plann?d scope andtimlng of the audit and slgDifitiDt
ilse of our rewrt
This report 15 rn3de 5(slply tuthe charity's trusiee5, asa bodyJ In accordance with Part 4 of the Charitie5 IAccovTrt5 and Feport51 Regulations 2W8.
Our auditwvrk been undertaken scth3t we might statetc the charity'5tru5teps tho5E rnatt?￿ we Br￿ re4ujred ta 5tBte tDthem in an auditorfs
rèport knd for no other purpose. To thefuI1e￿ exrent permitted by law. wedD not arcept tsr a$5umÈ resptsnsibilityto anyone otherthan ihe charlty
and the ch4rlt¢s trulleesas a body, lor ourauditwork. lorthis report. or f¢rthÈopini¢nswe havÈfDrmÈd.
￿.￿).￿Al￿) LLP
JW Hlnk5 LLP
Chartered Accountams StJtutoryAyditors
19 Highfteld R￿d
EdEba5ton
Birminghèrn
West Midland5
815
Date.. 16th Junè2026