THE METHODIST CHURCH – WEST PENNINE MOORS CIRCUIT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees present their Annual Report together with the financial statements of the charity for the year ended 31 August 2022.
OBJECTIVES AND ACTIVITIES
Charitable objectives
The circuit shares the same charitable objectives and the rest of the Methodist Church, which are set out as follows:
The purposes of the Methodist Church are and shall be deemed to have been since the date of Union the advancement of –
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a. The Christian faith in accordance with doctrinal standards and the discipline of the Methodist Church.
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b. Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church.
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c. Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church.
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d. Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.
Aims
The Circuit seeks to live out the calling of the Methodist Church, which is summarised thus:
“The calling of the Methodist Church is to respond to the Gospel of God’s love in Christ and to live out its discipleship in worship and mission. Inspired by Our Calling, we aim:
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To increase awareness of God’s presence and to celebrate God’s love
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To help people to grow and learn as Christians through mutual support and care
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To be a good neighbour to people in need and to challenge injustice
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To make more follower of Jesus Christ
Action and Public Benefit
The circuit encourages and supports the Churches within it in the provision of regular public acts of worship open to members of the church and non-members alike; the provision of sacred apace for prayer and contemplation; the teaching of Christianity through sermons, courses and small groups; pastoral work, including visiting the sick and bereaved; the promotion of Christianity through the staging of events and services; the provision of youth clubs, senior citizens clubs, men’s meetings and women’s meetings etc. with a Christian ethos; promoting the whole mission of the church (and aiding social cohesion) through
activities for older people, parents and toddlers and other specific needs groups; and supporting other charities in the UK and overseas, financially and with prayer.
Contribution of Volunteers
The Circuit is heavily dependent upon, and extremely grateful for, the contribution of volunteers as it seeks to carry out its objectives. With the exception of 3 stipendiary Ministers and 1 full time lay worker, all members of the Circuit Leadership Team and all other Charity Trustees are unpaid volunteers.
ACHIEVEMENT AND PERFORMANCE
The Circuit Mission Statement is:
“The West Pennine Moors Circuit exists to enable, encourage and equip Methodist people to go in the power of the Holy Spirit to make whole-life disciples of Jesus, to transform lives and communities”.
The Circuit Leadership Team meets regularly to discuss the progress of the Circuit and to ensure that the decisions of the managing trustees are taken forward, and to make recommendations to the Circuit Meeting for future action.
To help the aim for cohesion across the Circuit, quarterly worship for the whole Circuit has been introduced and all churches are encouraged to join in any special activity a particular church is holding. The Circuit has committed financial resources towards supporting and providing a base for the Asylum Seeker and Refugee Community (ARC) Charity. ARC has its own Charity status.
FINANCIAL REVIEW
Risk Management
The Circuit Meeting is continuing to develop procedures for identifying and addressing the risks facing the charity. It has clearly outlined financial procedures and, in common with all Churches, has developed robust procedures for safeguarding children, young people and vulnerable adults.
Principal Funding Sources
Contributions from the Churches by way of Circuit Assessment continue to be the main source of funding.
Investment and Reserves Policies and Review
The Circuit Assessment is reviewed annually and covers the cost of ministerial oversight and pastoral care of the churches in the Circuit and the support of 3 Presbyteral ministers and 1 lay worker. The Circuit Advance Fund derives from sales of chapels and manses and is restricted by the Methodist Church. The Reserves Policy is held in agreement with the Charity Commission and has been earmarked for future staffing, and a subsidy should a shortfall occur in the Assessment.
Current Needs and Future Plans
Within the context of the calling of the Methodist Church (as set out above), the Circuit plans to:
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continue to support and encourage each local congregation in mission and ministry.
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establish and develop a training culture within the Circuit, encouraging lay preachers in their development, supporting probationers and facilitating the development of probationers in training.
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continue to review and actively manage the Circuit’s investments in its financial and property resources, seeking to selectively release resources for mission, ministry and outreach.
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work through the Methodist Church stationing procedures to secure the appointment of new ministerial staff as vacancies are identified.
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continue to work ecumenically, especially in supporting and developing Local Ecumenical Partnerships, focussing on the Anglican-Methodist Covenant.
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develop both at Circuit and local level medium term plans for strategic development.
Going Concern
The Trustees have reviewed the circumstances of the Circuit and consider that adequate resources continue to be available to fund its activities for the foreseeable future. The Trustees are therefore of the view that the charity is a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The West Pennine Moors Circuit is part of the Methodist Church of Great Britain. The managing trustees operate within the Methodist Church Connexion and as such, their governing document is the Constitutional Practice and Discipline (CPD) of the Methodist Church. The document is available for inspection by appointment at the Circuit Office, c/o Antley Methodist Church, Blackburn Road, Accrington, Lancashire BB5 ODE
The West Pennine Moors Circuit is registered as a separate charity, number 1132674.
Connected Charities
The churches forming the circuit are themselves charities and, as they are responsible for their own financial affairs. They are not reported in these statements.
Appointment of Trustees
All ministers, presbyteral and diaconal, stationed in the circuit by the conference or deemed to be resident in the circuit are members of the circuit meeting.
The following are ex officio members of the circuit meeting
Circuit Stewards appointed by the circuit meeting Circuit Meeting Secretary appointed by the circuit meeting Representatives to District Synod appointed by the circuit meeting Local Preachers’ Secretary appointed by the Local Preachers meeting
Each church is represented by a church steward, the church treasurer and representatives appointed by the Church Council in relation to the number of church members (one representative for every 60 members). The circuit meeting has the power to co-opt other members as necessary. As at March 2022 there were 54 members of the circuit meeting, a full list is available from the Superintendent Ministers manse.
Trustee recruitment, induction, and training
As outlined above, the appointment of the majority of the members of the circuit meeting is outside the control of the meeting. In appointing the Circuit Leadership Team and other officers, the Meeting has regards to the balance of skills and gifts that are needed to further the work of the church. New members of the Leadership Team are inducted by the Leadership Team.
Organisation
The Circuit Meeting is convened three times a year. The circuit leadership team, appointed by the circuit meeting, is responsible for acting on behalf of the of the circuit meeting at other times. The leadership team meets at least six times a year. The circuit meeting retains responsibility for setting the mission priorities of the circuit, the overall strategy to deliver these priorities, the invitation of ministers, the oversight of local churches, the admission of people to the office of Local Preacher, and decisions on formal explorations of call to ministry and candidates to the ordained ministry.
The leadership team is assisted in the task of financial oversight by the Circuit Treasurer.
The Methodist church appoints a minister to be the Superintendent Minister of the circuit, whose duties are set out in Standing Orders of the Church.
Pay and renumeration
Stipends and allowances for presbyters and deacons (collectively ministers) are set annually by the Methodist Conference and the Circuit is responsible for meeting those costs for all ministers appointed by the Conference to the Circuit.
TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The law applicable to charities in England and Wales requires the Circuit Meeting to prepare financial statements for each financial year which give a true and fair view of the state of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements, the Circuit Meeting has: - selected suitable accounting policies and applied them consistently - made judgements and estimates that are reasonable and prudent - stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements - prepared the financial statements on the going concern basis The Circuit Meeting is responsible for keeping 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 applicable regulations. It is also responsible for safeguarding the assets of the charity and hence for taking steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINERS
The Circuit’s Independent Examiner, Ms Kim McInery, has indicated her willingness to accept reappointment.
ON BEHALF OF THE CIRCUIT MEETING
Rev Stuart Smith, Superintendent Minister
DATE 24[th] May 2023
Name of Circuit
West Penine Moors
Circuit No
21/02
Statement of Financial Activities (SOFA) for the year ended 31 August 2022
TMCP
| TMCP | |
|---|---|
| Notes to the account s Income 1 Donations and legacies 2 Income from monetary investments 3 Income from investment properties 4 Assessments on Churches 5 Capital Receipts 6 Grants received 7 Other charitable income 8Total income Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property maintenance 12 Insurance, Utilities etc 13 District Assessment & Levy 14 Depreciation 15 Office expenses 16 Other outgoings 17Total charitable expenditure 18 Gains/(losses) on monetary investments 19 Gains/(losses) on investment properties 20Net income/(expenditure) 21 Transfers between funds 22 Other gains/(losses) 23Net movement in funds 24 Total funds brought forward 25 Total funds carried forward |
SANT & CFB General Fund (Unrestric ted) 9032 & 21421Circ uit Model Trust (Unrestric ted) ARC Designate d Funds (unrestric ted) Restricte d Funds Endowme nt Funds Total 2021-22 Total 2020-21 £ £ £ £ £ £ £ 0 6,950 306 3,523 56 129 4,014 1,300 17,985 17,985 25,139 185,342 185,342 216,077 345,829 345,829 0 0 14,000 17,967 17,967 14,666 221,600 349,353 - 56 129 571,137 278,133 |
| 0 0 146,689 146,689 176,034 10,030 10,030 23,748 17,818 17,818 13,736 52,000 52,000 61,308 0 0 3,818 3,818 3,533 14,618 801 14,034 6,024 6,074 41,553 58,940 244,972 801 14,034 6,024 6,074 271,907 337,300 |
|
| 0 215 -23,373 348,551 -14,034 -5,969 -5,945 299,230 -58,952 23,074 50,918 11,848 85,840 - 0 0 -299 399,469 -2,186 -91,809 -5,945 299,230 -58,952 |
|
| - - - - - 0 332,754 299 - 399,469 2,186 - 91,809 - 5,945 - 299,230 273,802 |
Balance Sheet as at 31 August 2022
| Fixed Assets | General Fund (Unrestrict ed) £ |
Circuit Model Trusts (Unrestrict ed) £ |
ARC Designate d Funds (Unrestrict ed) £ |
Restricted Funds £ |
Endowmen t Funds £ |
Totals 2021/22 £ |
Totals 2020/21 £ |
|
|---|---|---|---|---|---|---|---|---|
| Circuit Manses & Equipment | 3,427,123 | 3,427,123 | 3,772,952 | |||||
| Investmentproperties | 0 | 0 | ||||||
| Investments | 0 | 0 | ||||||
| Total fixed assets | 3,427,123 | 0 | 0 | 0 | 0 | 3,427,123 | 3,772,952 | |
| Current Assets | ||||||||
| Debtors | 38,894 | 0 | 38,894 | 86,649 | ||||
| Loans bythe Circuit | 0 | 0 | 80,000 | |||||
| Investments with TMCP | 457,139 | 4,970 | 228 | 462,337 | 117,424 | |||
| Central Finance Board Deposits | 44,206 | 44,206 | 52,001 | |||||
| Cash at Bank and in hand | 27,595 | 27,595 | 17,728 | |||||
| Total current assets | 110,696 | 457,139 | 0 | 4,970 | 228 | 573,033 | 353,802 | |
| Current liabilities | ||||||||
| Creditors(due in under 1year) | 0 | 80,000 | ||||||
| Grantspayable within 2020-21 | 0 | 0 | ||||||
| Total current liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 80,000 | |
| Net current assets/liabilities | 110,696 | 457,139 | 0 | 4,970 | 228 | 573,033 | 273,802 | |
| 110,994 | 57,670 | 2,186 | 96,779 6,173 |
|||||
| Total assets less current liabilities | 3,537,818 | 457,139 | 0 | 4,970 | 228 | 4,000,155 | 4,046,754 | |
| Long term liabilities (due after more than one year) |
||||||||
| Grantspayable after 2020-21 | 0 | 0 | ||||||
| Loans to the Circuit | 0 | 0 | ||||||
| 0 | 0 | |||||||
| Net assets | 3,537,818 | 457,139 | 0 | 4,970 | **228 ** | 4,000,155 | 4,046,754 | |
| Funds of the Circuit | ||||||||
| General Fund(Unrestricted) | 3,537,818 | 4,970 | 3,537,818 | 3,883,946 | ||||
| Circuit Model Trust Fund (Unrestricted) | 457,139 | 457,139 | 57,670 | |||||
| Designated Funds(Unrestricted) | 0 | 0 | 2,186 | |||||
| Total Unrestricted Funds | 3,994,957 | 3,943,802 | ||||||
| Restricted Funds | 4,970 | 4,970 | 96,779 | |||||
| Endowment Funds | 228 | 228 | 6,173 | |||||
| Total Funds | 3,537,818 | 457,139 | 0 | 4,970 | 228 | 4,000,155 | 4,046,754 |
Name of Circuit West Pennine Moors 21102 Declarations and Scrutiny I confinn thal these accruals-based accounts for the year to 31 August 2022 have been prepared from the records of the Circuit and that Ihey indude all funds under the control of the Circuit meelinq. Signature of treasurer /&dLPi*fl(& Date May 4th2Q23 Name and address of treasurer Kate Prescott. 16 Blossom Avenue, Oswaldtwistle, Accrinqton Post CodLBB5 OFD Presentation to the Circuit meeting I confirm thal the annual report and accounts for the year ended 31 August 2022 will be presented to the Circuit meetinq held on: July 7th?Q23 Signature of the Chair of the meeling: Name of the Chair of the meeting.. Rev Stuart Smith Dale May 4th2Q23 Independent Examiner's Report to the Trustees of the West Pennine Moors Circuit Charity Number 1132674 Responsibilities and basis of report I report to the trustees on my examination of the accounts of the West Pennine Moors Circuit for the year ended 31 August 2022 set out on pages . to As Ihe Circuit's trustees, you are responsible for Ihe preparation of the accounts in accordance with the iequirements of the Charities Acl 2011 ("the Act,). I report in respect of my examination of the Circuit's accounts Caled out under section 145 of the Act and. in carrying out my examinalion, I have followed all the applicable Direclions given by the Charity Commission under section 145{5)(b) of the Act.
Name of Qitou1 Pennine Moors No 21102 Independent Examinerfs Statement The Clrcuit's gross income exceeded £250,000 and l am qualified to undertake the examination by beinq a qualified member of Chartered Institute of Public Finance & Accountancv. I have completed my examination. I confirm thal no malerial matters have come lo my attention in connection viith the examination (other than that disdosed below") whid) give me cause to believe thal in, any malerial respect.. the accounting records were nol kepl in accordance with section 130 of the Act; or the accounts do not accord with the accountinq records" or the accounts do not comply with the applicable iequirements concerning the form and content of accounls sel out in the Charities (Accounts and Reports) Requlations 2008 other than any equiremenl thal the accounts give a 'true and fair, view, which is not a matter considered as part of an independent £Xa[DI if not applicable i.e. all R&P accounts I have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn In this report In order to enable a proper understanding of the accounts lo be reached. I havellw. obtained independent verification of all inveslments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Melhodist Church which are individually in excess of £10.000 (len Ihousand pounds) at the balance sheel date. LHC Signature of independent examiner Name of independent examiner" ...-.....Kim Mclnery...................----.............-................. Relevant professlonal quallfication of independent examlner: .CIPFA... Name offitm (where appropriate): .................-......................................................_.... Address: .........3 Granville Darwen PostCode:...BB3 2SS...... Date-. .22rd May 2023...
Name of Circuit
West Penine Moors
Circuit No
21/02
Statement of Financial Activities (SOFA) for the year ended 31 August 2022
TMCP
| TMCP | |
|---|---|
| Notes to the account s Income 1 Donations and legacies 2 Income from monetary investments 3 Income from investment properties 4 Assessments on Churches 5 Capital Receipts 6 Grants received 7 Other charitable income 8Total income Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property maintenance 12 Insurance, Utilities etc 13 District Assessment & Levy 14 Depreciation 15 Office expenses 16 Other outgoings 17Total charitable expenditure 18 Gains/(losses) on monetary investments 19 Gains/(losses) on investment properties 20Net income/(expenditure) 21 Transfers between funds 22 Other gains/(losses) 23Net movement in funds 24 Total funds brought forward 25 Total funds carried forward |
SANT & CFB General Fund (Unrestric ted) 9032 & 21421Circ uit Model Trust (Unrestric ted) ARC Designate d Funds (unrestric ted) Restricte d Funds Endowme nt Funds Total 2021-22 Total 2020-21 £ £ £ £ £ £ £ 0 6,950 306 3,523 56 129 4,014 1,300 17,985 17,985 25,139 185,342 185,342 216,077 345,829 345,829 0 0 14,000 17,967 17,967 14,666 221,600 349,353 - 56 129 571,137 278,133 |
| 0 0 146,689 146,689 176,034 10,030 10,030 23,748 17,818 17,818 13,736 52,000 52,000 61,308 0 0 3,818 3,818 3,533 14,618 801 14,034 6,024 6,074 41,553 58,940 244,972 801 14,034 6,024 6,074 271,907 337,300 |
|
| 0 215 -23,373 348,551 -14,034 -5,969 -5,945 299,230 -58,952 23,074 50,918 11,848 85,840 - 0 0 -299 399,469 -2,186 -91,809 -5,945 299,230 -58,952 |
|
| - - - - - 0 332,754 299 - 399,469 2,186 - 91,809 - 5,945 - 299,230 273,802 |
Balance Sheet as at 31 August 2022
| Fixed Assets | General Fund (Unrestrict ed) £ |
Circuit Model Trusts (Unrestrict ed) £ |
ARC Designate d Funds (Unrestrict ed) £ |
Restricted Funds £ |
Endowmen t Funds £ |
Totals 2021/22 £ |
Totals 2020/21 £ |
|
|---|---|---|---|---|---|---|---|---|
| Circuit Manses & Equipment | 3,427,123 | 3,427,123 | 3,772,952 | |||||
| Investmentproperties | 0 | 0 | ||||||
| Investments | 0 | 0 | ||||||
| Total fixed assets | 3,427,123 | 0 | 0 | 0 | 0 | 3,427,123 | 3,772,952 | |
| Current Assets | ||||||||
| Debtors | 38,894 | 0 | 38,894 | 86,649 | ||||
| Loans bythe Circuit | 0 | 0 | 80,000 | |||||
| Investments with TMCP | 457,139 | 4,970 | 228 | 462,337 | 117,424 | |||
| Central Finance Board Deposits | 44,206 | 44,206 | 52,001 | |||||
| Cash at Bank and in hand | 27,595 | 27,595 | 17,728 | |||||
| Total current assets | 110,696 | 457,139 | 0 | 4,970 | 228 | 573,033 | 353,802 | |
| Current liabilities | ||||||||
| Creditors(due in under 1year) | 0 | 80,000 | ||||||
| Grantspayable within 2020-21 | 0 | 0 | ||||||
| Total current liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 80,000 | |
| Net current assets/liabilities | 110,696 | 457,139 | 0 | 4,970 | 228 | 573,033 | 273,802 | |
| 110,994 | 57,670 | 2,186 | 96,779 6,173 |
|||||
| Total assets less current liabilities | 3,537,818 | 457,139 | 0 | 4,970 | 228 | 4,000,155 | 4,046,754 | |
| Long term liabilities (due after more than one year) |
||||||||
| Grantspayable after 2020-21 | 0 | 0 | ||||||
| Loans to the Circuit | 0 | 0 | ||||||
| 0 | 0 | |||||||
| Net assets | 3,537,818 | 457,139 | 0 | 4,970 | **228 ** | 4,000,155 | 4,046,754 | |
| Funds of the Circuit | ||||||||
| General Fund(Unrestricted) | 3,537,818 | 4,970 | 3,537,818 | 3,883,946 | ||||
| Circuit Model Trust Fund (Unrestricted) | 457,139 | 457,139 | 57,670 | |||||
| Designated Funds(Unrestricted) | 0 | 0 | 2,186 | |||||
| Total Unrestricted Funds | 3,994,957 | 3,943,802 | ||||||
| Restricted Funds | 4,970 | 4,970 | 96,779 | |||||
| Endowment Funds | 228 | 228 | 6,173 | |||||
| Total Funds | 3,537,818 | 457,139 | 0 | 4,970 | 228 | 4,000,155 | 4,046,754 |
Name of Circuit West Pennine Moors 21102 Declarations and Scrutiny I confinn thal these accruals-based accounts for the year to 31 August 2022 have been prepared from the records of the Circuit and that Ihey indude all funds under the control of the Circuit meelinq. Signature of treasurer /&dLPi*fl(& Date May 4th2Q23 Name and address of treasurer Kate Prescott. 16 Blossom Avenue, Oswaldtwistle, Accrinqton Post CodLBB5 OFD Presentation to the Circuit meeting I confirm thal the annual report and accounts for the year ended 31 August 2022 will be presented to the Circuit meetinq held on: July 7th?Q23 Signature of the Chair of the meeling: Name of the Chair of the meeting.. Rev Stuart Smith Dale May 4th2Q23 Independent Examiner's Report to the Trustees of the West Pennine Moors Circuit Charity Number 1132674 Responsibilities and basis of report I report to the trustees on my examination of the accounts of the West Pennine Moors Circuit for the year ended 31 August 2022 set out on pages . to As Ihe Circuit's trustees, you are responsible for Ihe preparation of the accounts in accordance with the iequirements of the Charities Acl 2011 ("the Act,). I report in respect of my examination of the Circuit's accounts Caled out under section 145 of the Act and. in carrying out my examinalion, I have followed all the applicable Direclions given by the Charity Commission under section 145{5)(b) of the Act.
Name of Qitou1 Pennine Moors No 21102 Independent Examinerfs Statement The Clrcuit's gross income exceeded £250,000 and l am qualified to undertake the examination by beinq a qualified member of Chartered Institute of Public Finance & Accountancv. I have completed my examination. I confirm thal no malerial matters have come lo my attention in connection viith the examination (other than that disdosed below") whid) give me cause to believe thal in, any malerial respect.. the accounting records were nol kepl in accordance with section 130 of the Act; or the accounts do not accord with the accountinq records" or the accounts do not comply with the applicable iequirements concerning the form and content of accounls sel out in the Charities (Accounts and Reports) Requlations 2008 other than any equiremenl thal the accounts give a 'true and fair, view, which is not a matter considered as part of an independent £Xa[DI if not applicable i.e. all R&P accounts I have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn In this report In order to enable a proper understanding of the accounts lo be reached. I havellw. obtained independent verification of all inveslments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Melhodist Church which are individually in excess of £10.000 (len Ihousand pounds) at the balance sheel date. LHC Signature of independent examiner Name of independent examiner" ...-.....Kim Mclnery...................----.............-................. Relevant professlonal quallfication of independent examlner: .CIPFA... Name offitm (where appropriate): .................-......................................................_.... Address: .........3 Granville Darwen PostCode:...BB3 2SS...... Date-. .22rd May 2023...