CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees West Pennine Moors Methodist Circuf( On accounts for the year ended 31 August 2025 Charity no lif any) 1132674 Set out on pages I report to the trustees on my examination of the accounts of the above charity I"Ihe Trust") for the year ended 3110812025. Responslbllltles and ba$ls of report As the charity's trustees. you are responsible for the preparation of the accounls in accordance with the requiremenls of the Charities Act 2011 Iyhe Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of Ihe Act. Independent Th8 charity's gross income exceeded £250.000 and l am qualified to examlner's statement undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have cnmpleted my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause lo believe that in, any material Spect.. the accounting records We not kept in accordance with section 130 of the Charities Act; or the accounts did not accord wf(h the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems 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 urKlerslanding of the accounts to be reached. Slgned: Date: 0810612026 Name: Dean Rodgers Relevant professional qualrfi¢ation{s) or body {if any): ICAEW IER Oct 2018
Address: PM+M Solutions for Business LLP New Century House. Greenbonk Technol(yJy Park. Challenge Way, Blackbum. Lancashire. BB1 5QB Section B Disclosure Only complete if the examiner needs to highlight material matters of conrn (see CC32. Independent examination of charity a¢¢ounts.' directions and guidance for examiners}. Glve here brlef detalls of any items that the examiner wishes to dlsclose. None. IER Oct 2018
THE MEfHODIST CHURCH- WEST PENNINE MOORS CIRCUIT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustee5 present their Annual Report together with the financial statements of the charity for the year ended 31 August 2025. OBJEcfivES ANO ACTIVITIES Charltable objertlves The circuit shares the same ch3ritable 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 - al The Christian faith in accordance with doctrinal standards and the discipline of the Methodist Church. bl Any charitable purpose for the time being of any Connexional. Distrirt. Circuit, local or other organisation of the Methodist Church. cl Any charitable purpose for the time being of any society or institution subsidiary or ancillarv to the Methodist Church. d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church. Alms The Circuit Seeks to live out the calling of the Methodist Church. which 15 5ummari5ed thus.. The calling of the Methodist Church is to respond to the Gospel of God's love in Christ and to live out ts discipleship in worship and mission. Inspired by Our Calling, we aim: To increase awareness of God's presence and to eelebrJte God's love To help people to 8row and learn as Chrisrians through mutual support and care To be a good neighbour to people in need and to challenge injusDce To make more follower of Jesus Christ ArtSon and Publlc 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 visitr'ng the sick and bereaved.. the promots'on of Christianity through the staging of events and services.. groups for young people. senior citizens clubs. various groups for adults with a Christian ethos: promoting the whole mission of the church land 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.
Corrtribution of Volunteers The Circuit is heavily dependent upon, and extremely grateful for, the contribution of volunteer5 as it seeks to carry out its objectives. With the exception of 2 stipendiary Minister5. 2 full time lay worker. and 2 part time lay worker5, all members of the Circuit Leadership Team and all other Charity Trustees are unpaid volunteers. ACHIEVEMENT AND PERFORMANCE The Circuit Mission Ststement is= "The West Pennine Moors Circuit exists to enable, encourage and eqtlip Methodist people to go in the power of the Holy Spirit to make whole-life disciples of jesus, to transform lives and communiDes-. 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 actr'on. To help the aim for cohesion across the Circuit. worship which gathers various churches together across the Circuit has been introduced and all churches are encouraged to join in any special activitv a particular church is holding. The Circuit has committed fi'nancial resources towards supporting and providing a base for the Asylum Seeker and Refugee Community IARCI Charity. ARC ha5 Its own Charity status. FINANCIAL REVIEW Rlsk Mana8ement The Clrcuit Meefjn8 is conttnuing to develop proCedUS for idenn"fying and addressin8 the risks facing the charity. It has clearly outlined financial procedures and, in common with all Churches, has developed robust procedvres for safeguarding children, youn8 people and vulnerable adults. Prlnclpal Fundln8 Sources Contributions from the Churches by way of Circuit Assessment continue to be the main source of funding. Investment and Reserves Pollcles and Revlew 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 2 Presbyteral ministers and 3 lay workers. A forth lay worker, the Wesley Hall Centre Manager. is funded through the lethngs at Wesley Hall. and managed by the Circuit Trustees. 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 staffin& 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 las set out above), the Circuit plan5 to..
continue to support and encourage each local congregation in mission and ministry. establish and develop a trainin8 culture within the Circuit, encouraging lay preachers in their development, supporting prob3kn"oners and facilttatirhg the development of probationers in training. continue to review and actively manage the Circuit's investments in its financi31 and property resources, seeking to selectively release resources for mission, ministry and outreach. work through the Methodist Church stationing procedures to secure the appointment of new ministerial staff as vacancies are identified. continue to work ecumenically. especially in supporting and developing Local Ecumenical Partnerships. focussing on the Anglican-methodist Covenant. 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 activitr'es for the foreseeable future. The Trustees are therefore of the view that the charity is a going concern. STRucfuRE. GOVERNANCE ANO MANAGEMENT The West Pennine Moors Circuit is part of the Methodist Church of Great 8ritain. The mana8in8 trustees operate within the Methodist Church Connexion and as such, their governing document is the Constitutional Prattr'ce and Distipline ICPDI of the Methodist Church. The document is available for inspection by appointment at the Cirtvit Office, ¢/0 Wesley Hall Methodist Church, Feilden Street, 81ackburn BB2 ILQ. The West Pennine Moors CiKuit is re8lStered as a separate charity, number 1132674. Connerted Charttle$ The churches forming the circuit are cognISed as excepted charities and, as they are responsible for their own financial affairs. They are not reported in these statements. Appolntment af 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 Circuit MeetinE Secretary Representatives to District synod Local Preachers, Secretary appointed by the circuit meeting appointed by the circuit meeting appointed by the circuit meeting appointed by the Local Preachers meeting Ea¢h 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 lone representative for every 60 members). The circuit meeting has the power to Co-opt other members as necessary.
Trustee recruitment. inducknon. and training As outlined above, the appointment of the majorrty 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 ha5 regards to the balance of 5ki115 and Eifts that are needed to further the work of the church. New members of the Leadership Team are inducted by the Leadership Team. Organlsatlon The Circuit Meeting is convened three times a year, and mo, if required. The circuit leadership team, appointed by the circuit meeting, is responsible for acting on behalf of the of the circuit meering at other rimes. The leadership team meets at least six times a year. The circuit meeting retains responsibility for seth'ng the mission prioritt'es 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 ministrv. 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 renumeratlon Stipends and allowances for presbyters and deacons Icollectively 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 charit6es in England and Wales requires the Circuit Meetlng to prepare financial statements for each lin3ncial 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 accounDng 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 complv with applicable regulations. It is also responsible for safeguarding the assets of the charity and hence for taking steps for the preventt'on and detection of fraud and other irregularities. INDEPENDENT EXAMINERS The Circuit Accountants are PM+M Solutions for Business LLP. Greenbank Technology Park. New Century House. Blackburn BBI 5QB
ON BEHALFOFTHE CIRCUTh mEING Jtht K&<* 0410612026 Rev'd Dr Joseph Suray Superintendent Minister Date
Name of Circuit West Pennlne Moors Circuit No 21102 Statement of Financial Activities ISOFA) for the year ended 31 August 2025 Note5 to Clrcuit Model De5i9nated the General Fund Trust Funds accounts Iunrestrictedl IUnTestrictedl lunrestrictedl Restsicted Endowment Funds Funds Total 2024.25 Incomg 1 Donations an¢J legacies 2 InGotne frotn Tnonetsry Inveslrnent$ 3 Incom& from Invéstmènt pr68$ 4 Assessm&nls on Churches 5 Capi181 Receipts 6 Grants received 7 Other charitsble incorne 8 Total Income 2.047 3,931 9B,103 1$,050 2,047 19,514 96,103 196.050 15,231 268 85 28.110 326,241 28.110 341.824 15,231 268 85 Expendlture 9 Grants and don8lion$ 10 Salaries and assoclaled costs 11 Property mainlenanca 191.638 39.689 191.638 39.689 29.846 65,455 13 Oistricl Asyessm8nt & Lwy 14 Oeprecialion 15 Office e¥penses 16 Olher outgoing$ 17 Total eharltsbl• expendltum 18 GaIn(lo$s$S) (x) monetary inve$tmenl$ 19 G8lnslllossesl on Investment rmpertie$ 20 Net Incom8llexpendlturel 21 Transfers between funds 22 Other galnslllossesl 23 Ne¢ movgrngrbt In fund• 24 Totalfunds broughl forward 25 Total lunds cawwled lowward 55.470 2.739 21,074 2.739 22.211 351,578 1.115 11.101 17 70.000 60.253 55,785 89.203 4,137 188,1731 251 80 1721 144,988 2.401.745 2,548,733 84,0361 343.001 258,965 19461 239 5.627 5,866 60,253 1,801 2.753.120 1,809 2,813,373
Name of Circurt Wa81 Moo Clrcult No 21102 Balance Sheet as at 31 August 2025 GN G•n•r41 Fund Moo Trusts lubIc1•dI ToLIls 2024125 Tola 23124 FDnds Fnd Funds NotMb)th• Flx•d Circuil MaTrses & Eqprnert lllveslmellltKrwi Inveslmenis 2.350.000 2.280. Too•ll1md•ts 2.35tr.f4)) 2.350.000 2.280,0th) O¢Nty$ 3.62e 1,530 L o thg Cif¢v Invgslm¢nLS wilh TklCP C¢nl¢al F)r0 D¢rNJs5 286.640 350,429 5A.124 83.586 11&956 86 186 118958 C4$h al W and hmd 258.905 473.412 489.169 Creditors Idue In undei I ) GrArti ptyèble yeBT T?l•lrurr•nlll•bllllhs 10039 16,519 1tr,039 19&733 1•.OJ# J.J73 16,548 411120 rat•l•ii•ts eWr•ntNI1lII•I 2,813.373 2.7U,120 141u• 4ftèimor•lhaTron•y•ail Gr9nlS wabl¢ 8ttror lOiOr¢ 2.516.733 25B.965 1.80 2,J13,373 2,7S3.12 FurA• ol th•CIr¢t GenprBI Iunipslrtt4d ¢Ul1 Modol Tru51 FU ILtrKe$in¢t•ai 2.$46.n3 2,548.733 258.965 2.401,745 343,th)1 Oeslgrwd Fwé$ IUrfesiil¢ie¢l Tut•lUnrnxtrkhdFunds 2W5.690 5.866 I.745,2 ReslTiclpd 5.6Z7 ErthWThe FL$ 1,801 2,7S3,120 Total FwJdJ 2,$46,733 2S&96S 1,80• 1813,373 S&qy Signed Rev'd Dr Joseph Suray Superintendent Minister