HARROW & HILLINGDON CIRCUIT
OF THE METHODIST CHURCH
(REGISTERED CHARITY No 1132676)
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024
Superintendent Minister
The Revd Dr Lynita Conradie
Bankers
HSBC Bank plc
The Peak, 333 Vauxhall Brldge Road,
Victoria, London SW1V 1EJ
CAF Bank Ltd
25 Kings Hill Avenue, Kings Hill,
West Malllng, Kent ME19 4JQ
Professional Financial Support:
Adrian C Mansbr5dge and Company
Half Oak House
28 Watford Road
Northwood HA6 3NT
Auditors
Summers Morgan
Chartered Accountsnts
Sheraton House
Lower Road
Chorleywood
WD3 SHH
Circuit Office
Lighthouse Centre
Queens Walk
South Ruislip
Middx
HA4 ONL

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH {35136)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees present their report and accounts for the year ended 31 August 2024. The accounts
have been prepared in accordance with the accounting policies set out in the notes to the accounts
and comply with the charity's goveming document, the Charities Act 2011 and 'Accounting and
Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 2015).
The accounts {financial statements) have been prepared to give a 'lrue and fair" view and have
departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to
provide a "true and fair view.. This departure has involved following Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and
Reporting by Charities.. Statement of Recommended Practice effective from 1 April 21)05 which has
since been withdrawn.
Governance:
The governing body of the Methodist Church is the Conference which meets On￿ every year. The
authority under which the Conference acts is given by the Methodist Church Act 1976.
The Circuit applied and became a registered charity on 12 November 2009 and our registered charity
number is 1132676. The Harrow and Hillingdon Circuit is one of the circuits within the London District
of the Methodist Church. The Circuit comprises seventeen churches located as shown below,.
Cannon Lane
> Christ Church
> Eastcote
> Hayes
> Hayes End
> Kenton
> North Harrow
> North Hillingdon
> Northwood
> Pinner
> Ruislip
> Ruislip Manor
> South Harrow
> Lighthouse Centre
> Trinity
Wealdstone
> Yiewsley
Much of the day to day work for which the Circuit is responsible is delegated to the Superintendent
of the Circuit and Trustees of the Circuit whose names are shown below.
Mlnlsters:
Revd Dr Lynita Conradie - Superintendent
Deacon Claire Gill
Revd Audrey Delores Browne
Revd Dr Dong Hwan Kim (until 31.08.24)
Revd Julie King
Revd Kenneth Kingston
Revd David Varcoe
Circuit Stewards
Mr John Chamberlain
Miss Janeen Donovan
Mrs Susan Lloyd
Mrs Angela Lount
Mr Alan Pannell
Ms Priyadarshini Rasanayagam
Mrs Aelwyn Taylor (until 31.08.24)
It must also be noted that the Circuit Stewards, who are volunteers, play a key role in the leadership of
The Circuit and are responsible with the ministerial staff for the spiritual, and material well-being of the
circuit and for upholding and acting upon the decisions of the circuit meeting. Other volunteers are also
responsible for a wide range of other duties which include dealing with issues Con￿rning Local
Preachers, Property, Safeguarding, Financial, Human Resources, and Administration.
Page 2 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Clrcuit Meeting Secretary
Vacant at this time. A lay trustee is asked to volunteer to act as Minutes Secretary at each meetings and
the Circuit General Manager liaises with the Superintendent Ministers to ensure all additional admin tasks
are carried out.
In addition, there are representatives from the individual churches within the Circuit, as stated in the
Constitutional Practice and Discipline (CPD) of the Methodist Church.
Trustees
The Trustees other than those named in the previous page, that served during the year were as follows.,
Mr Malcolm Aldridge
Mr Freddy Fairclough
Mrs Jean Margaret Pannell
Mr Lucky Robin Appathurai
Mrs Louise George
Mr Kanu Parmar (from 04.09.24)
Mrs Veronica Mary Allan
Mrs Ann Mary Haggitt (from
Mrs Hilary Margaret Place (until
Mr Michael Allan (until 31.08.24) 10.11.23)
26.11.24)
Mrs Bernice Aryee-Addo
Mrs Patricia Harrison
Mrs Hilary Jane Porter
Dr Joy Barrow
Mr Peter Harrison
Ms Helen Riley
Mr Leslie John Bater
Mr$ Heather Vera Harvey (until Ms Helen Jessie Schoon
Mrs Susan Colwell Bracey
20.06.24)
Mrs Jocelyn Shorter
Mrs Christine Ann Braithwaite
Mr lan Hilliard
Mrs Catherine Simpson
(from 11.09.24)
Miss Angela Hook
Miss Marian Smilh
Mr Keith Buchanan (from
Prof Chris Hull
Mr Peter Smith (from 09.09.24 to
16.11.231
Mrs Lillian Kiboma (until
20.11.24)
Mrs Anne Helen Cllfford
31.08.24)
Mrs Phyllys Janet Stephenson {from
Mr Brian Curry
Mr Geofge Daniel Mohanaral
31.01.24 to 31.12.241
Mr Robln David
Kulasingham {from 29.02.241
Mr Kelth Tabor
Mrs Dulcinea Davies
Mr Graham John Lee
Miss Sheila Ada Thompson (from
Mrs Maureen Diggens {lo
Mrs Joanne Mary Mackin
16.12.23)
26.11.24)
Mr David Milne
Mr Peter Wells
Ms Doreen Donovan (from
Mrs Heather Susan Morris
Mrs Shirley Winterburn (from 13.03.241
12.09.23)
Mr Samuel Nortey
Mrs Carol York {until 08.11.23)
Mrs Jacqui Eddowes (until
Miss Sheila Palmer
Mr Peter York
24.01.24)
Page 3 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Nature of Govemlng Document
We are governed by the Methodist Church's Constitutional Practice and Discipline and all Charity
Law of the United Kingdom. This Circuit is part of the London District of the Methodist Church which
is a registered Charity (Registration number 113871).
The Church is governed by the Methodist Church Act 1976, the Deed of Union 1932 and the Model
Trusts of the Methodist Church. The purposes of the Methodist Church are and shall be deemed to
have been since the date of union the advancement of: (a) the Christian faith in accordance with the
doctrinal standards and the discipline of the Methodist Church,, (b) any charitable purpose for the
time being of any Connexional, District, Circuit, local or other organization of the Methodist Church;
(c) any charitable purpose for the time being of any society or institution or subsidiary or ancillary to
the Methodist Church., and (d) any purpose for the time being of any charity being a charity subsidiary
or ancillary to the Methodist Church. In setting its objectives and planning its activities, the Circuit
has given careful consideration to Charity Commission's general guidance on public benefit and in
particular to its supplementary public benefit guidance on advancing our objectives as set out above.
Method to recrult new Trustees
This is undertaken mainly by the local churches from within their membership. All churches are
encouraged to send representatives to be Trustees of the Circuit. Ministers, Circuit Stewards and
other Circuit offi￿ Holders are also Trustees of the Circuit. From within the Trustees. a Secretary
is appointed who is a lay person.
Objectlves and Aims
The activities covered in these accounts fall within the work of the Methodist Church. The objectives
of the Circuit are directly linked to its aims. They are..
(1) to encourage everyone in their discipleship of Jesus Christ.,
(2) to live out the values of the Kingdom;
(3) to help share the Good News wherever and whenever possible. and
(4) to be good stewards of creation.
Pag8 4 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
ststement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the accounts in accordance
with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting
Practice).
Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each
financial year which give a true and fair view of the charity's financial activities during the year and
of its financial position at the end of the year.
In preparing these accounts, the Trustees are required to..
> select suitable accounting policies and then apply these consistently;
observe the methods and principles in the Charities SORP;
> make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the accounts; and
> prepare the accounts on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The Trustees are responsible for keeplng sufficient accounting records that disclose with reasonable
accuracy at any time the financial position of the Harrow and Hillingdon Circuit of the Methodist
Church and enable them to ensure that the accounts comply with the Standing'orders of the
Methodist Church and the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008
and other relevant regulations. 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.
Public Benefit Requlrement
The Trustees had due regard to the guidance published by the Charities Commission in compliance
with its duties under section 17 of the Charities Act 2011. This guidance sets out two key principles..
(1) the organisation must have an identifiable benefit- and
(2) the benefit must be to the public or a section of the public,
As the Church exists to increase awareness of God's presence and to celebrate God's love., help
people to learn and grow as Christians, through mutual support and care,. and be a good neighbour
to people in need and challenge injustice, the Trustees consider that for these reasons the chartty
meets these public benefit requirements.
Page 5 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Objectives, Achievements and Performance
During 2023-24, the Circuit Meeting, or meeting of the managing trustees, was held on four
occasions. The staff and Circuit Stewards continue to meet regularly both in their own groups and
together as the Circuit Leadership Team (CLT). The Circuit Resources Network (CRN) with its
membership made up of Ministers, Circuit Stewards and other members with specialist knowledge
met regularly to address issues relating to finance, property, and human resources. In addition, the
Church Treasurers met once to discuss financial matters and the challenges the churches continue
to face.
In January 2024 the superintendent met with the stewards of all the churches to discuss matters of
mutual interest. Among others, there was a discussion on churches being encouraged to worship
together.
The following paragraphs give a flavour of the work carried out during the year and the activities
conducted under the guidance of the Church.
Revd Audrey Browne joined the arcuit in September 2023, as a presbyter to serve the churches of
Northwood and Wealdstone., and existing minister Revd Dr Lynita Conradie became Superintendent
from September 2023. The circuit's number of ministers reduced by one from September 2023. Revd
Dr Dong Hwan Kim took his scheduled 3-month sabbatical from May to July 2024 and retired leavlng
the Circuit In Summer 2024. The Circuit made the decision to reduce the ministerial staff further and
not to enter the stationing process. Consequently, Revd Audrey Browne took on the additional
pastoral charge of Kenton Methodist Church, Revd Julie King took on the additional pastoral charge
of Ruislip Manor Methodist Church and Revd Kenneth Kingston took on the additional pastoral
charge of Yiewsley Methodist Church,
The ministerial staff attended an Away Day at Missenden Abbey in September 2023. The meeting
commenced with a Bible study. This was followed by ministers sharing their stories and calling. The
purpose of this exerclse was to help colleagues to get to know each other. There was informal
conversation over lunch and then the staff started a conversation on the circuit mission strategy and
how it could be simplified and adapted. This led ultimately to a reformulation of the strategy.
The CLT has continued the development of the Circuit Mission Strategy and how the circuit should
best deploy and use its, human resources. Due to members acros5 the circuit finding the Lighthouse
Centre a difficult location for attending meetings, the Circuit Meeting and Local Preachers & Worship
Leaders. Meetings are now held at different churches dependant on the offers of members to host.
The churches have been offered support from the Circuit Office staff. which ranges from support with
one off projects, occasional tasks such as the Property Returns through to ongoing services such as
printing as well as assisting those in new roles. As well as completing the transition to online banking,
the Circuit moved to using the online version of the finan￿ software package which allows churches
to become separate branches on the same subscription. This supports the encouragement of
churches to use one standard package with the aim of providing circuit wide support as churches
slruggle to replace treasurers. Moving to become a branch of the Circuit also reduces the cost to
churches already using the Data Developments finance SO￿are. Pinner Methodist Church was the
first to subscribe with others looking to become a branch in the next Connexional year.
Page 6 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The Circuit considered selling the Lighthouse Centre to generate finances for mission projects both
at Circuit and church level. However, this was abandoned following an in-depth review of the logistics
and ongoing costs relating to rehousing the circuit office. As of the end of this Connexional year, the
circuit has four manses available for rent and a review of the Circult's properties is undepNay.
The letting income at the Lighthouse continues to negate the running costs, maintenance, and repair.
Interest in letting space increased towards the end of the Connexional year. with two new groups due to
start in September 2024.
The Local Preachers and Worship Leaders continue to meet quarterly with the aim to address business
and training. This year the meeting reverted to one joint meeting following a review of the sequential
meetings which had been in place. One accredited Local Preacher resigned, one Local Preacher on
Trial ceased training. and another entered the process to candidate for the Ministry. One Worship Leader
continues in training. The triennial review for preachers recommenced following the difficulties of peer
review during the pandemic, and the circuit book grant to encourage further study has continued. A
Circuit subscription for worship resources continues to support the church leaders in covering the Local
Arrangement services, the numbers of which continues to increase due to the reduced numbers of
Ministers and Local Preachers. Churches are being encouraged to worship together more with regular
joint services.
The decision to reduce the ministerial staff numbers meant that the subsequent reduction in ministerial
costs and the expected increase in manse lettings enabled the circuit to reduce the levels of Church
Assessments for 2023-2024, The Circuit Invitation Committee (CIC) met several times over summer
2024 and consultations conducted at the relevant churches to consider the reinvitation requests for
Revds. Julie King and Kenneth Kingston. The CIC'S recommendations were sent to the managing
trustees for agreement at the Circult Meetlng in September 2024.
Circuit lay employees continue to work in the Circuit Office Monday to Wednesday and flexible working
with some hours worked from home continues. Mrs Laura Pottage (part-time Admin Assistant) remained
on maternity leave until May 2023, however she continues on sick leave. The Admin Assistant recruited
to cover maternity leave continued to be employed covering leave sick. Following a review of job
descriptions and salaries, the Circuit Property Manager's hours were increased to 25 hours a week and
Mr David Mercer's (Admin Assistant) job title was changed to Circuit Administrator to reflect the
significant changes to his role. The lay employees in position in October 2022 were also awarded a cost-
of-living allowance that had been recommended by the Connexion.
Members and employees attended Foundation and Advanced Safeguarding training sessions which are
run both online and in-person. The annual GDPR audit was completed by the churches and the circuit,
ensuring the review and update of policies. The next phase of the Safeguarding Review was completed
with the Assistant District Safeguarding Officer visiting all the churches in the Circuit and meeting with
each Safeguarding Officer on a one-to-one. Offi￿holderS continue to attend EDI and Unconscious Bias
training" small group and one-to-one sessions on Unconscious Bias were run at the Circuit offi￿ for
those unable to access on-line training or sessions offered by the London District. The Circuit Property
Manager continued to attend District online meetings of the Circuit Property Officers. Circuit Stewards
attended training and meetings run by the London District and the Superintendent Minister attended
training run by the London District and the Connexion.
The Circuit Charity for 2023-2024 was Refugees in Effective & Active Partnership (REAP) which is an
independent, refugee-led organisation in West London that campaigns for refugees and aims to empower
refugees and asylum-seekers to live as valuable and valued members of British society. The Circuit also
Page 7 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
continues to support Bereavement Care which provides support to children and adults across the London
Boroughs of Harrow & Hillingdon.
Investment Pollcy
The investment of surplus funds is operated via the Centfal Finance Board {CFB) of the Methodist
Church. CFB aims to provide a high-quality investment service seeking above average returns for
long term investors, while ensuring that the securities held in its funds are in line with the ethical
investment policy of the Methodist Church. The Circuit has funds in a deposit account with CFB. The
Restricted Fund, which is mainly funds from sales of properties, is managed by the Trustees for
Methodist Church Purposes (fMCP). These funds are also invested with CFB. St is now opportune
for the Circuit and Trustees to think how best these funds could be utilised for the benefrt of the
churches, mission,
Rlsk Management
The Circuit has undertaken a review of its risk policy and has produced a Risk Register highlighting
the various risks facing the Circuit and churches, as well as the impact and the likelihood of their
happening. The main headings under which these risks have been categorised are.,
Trustee8' responsibilities.
Membership and mission,,
Resources, people and property,.
Financial. and
Legal.
These risks are reviewed regularly to ensure effectiveness. The churches have also been informed
of the need for these rlsk assessments. It is understood that most churches have undertaken this
task.
Reseryes Policy
The Trustees aim to ensure that the unrestricted funds are at a sufficient level (taken to be an amount
in excess of £300,000) in order to ensure that they will be able to meet the Circuit's ongoing
obligations and any unforeseen expenses. At the balance sheet date, the circuit held free reserves
as defined by the Charities Commission, of £371,301. The Circuit has also decided to designate
monies from the unrestricted funds towards major works on the Lighthouse Centre and the Manses.
The Circuit intends to increase this reserve gradually over the next few years, up to a maximum of
£50,000.
Financial Review
The finances of the Circuit are maintained by the Circuit Resources Network Committee at sufficient
levels to ensure that the Circuit has the funds available to resour￿ its key objectives agreed by the
meetings of The Circuit Trustees ( The Circuit Meeting). This key financial objective was achieved in
this Financial Year.
Page 8 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The accumulated fund totals are noted on page 18 of this report and confirm that our combined total on
51
31 August 2024 stood at £8,557,238 slightly down from £8,597,247 in the previous year.
The Unrestricted General Fund balance at 31st August 2024 stands at £371,301 up from £355,446 a
year ago. A small deficit on the budget for the fund was anticipated but an increase in investment
income ensured that this year we had a small surplus on the General Fund of £15,855.
There are five Designated Unrestricted Funds..
a). The Circuit Model Trust Fund balance at 3181 August 2024 stands at £257,200 up from
£252,982 a year ago. No grants were issued to Churches in this year, meaning that we end
the year with a small surplus on the fund.
b). The Property maintenan￿ Fund balance as at 31$t August 2024 stands unchanged at
£33,509. The plan as noted in the Reserve Policy section above remains to build this fund up
to £50,000 within the next few years.
c). The Communication Fund balance at 3151 August 2024 stands at £ 8,017 down from £9.517
a year ago.
d). The Lighthouse Centre Fund balance as at 3181 August 2024 stands at £ 15,376, up from
£12,801 a year ago. The objective for the Lighthouse to be self-financing was again achieved
in this financial year, due to an increasing level of lettings.
e). The Youth & Family Worker Fund balance remains unchanged as at 31st August 2024 art
£1,645.
The Restricted Fund balances stand at £ 7,870,189 slightly down from £7,931,346 a year ago, due to
depreciation of our fixed asset.
From a financial perspective the Circuit remains in a very good position to limit the impact of increasing
financial demands on our Churches as well as to fund our future Mission aims and objectives. During
the year the Circuit General Manager has worked in conjunction with the Chartered Accountants (
Adrian C. Mansbridge & Co) to produce the end of year figures which has enabled the accounts to be
produced for audit within the Accountants set time frame.
Trustees, Interests
The Ministers who are Trustees of the Circuit are paid a stipend and are given a manse for them and
their family to live in. The Council Tax is paid by the Circuit and an official telephone line with
broadband facilities to enable them to carry out their service as Ministers. These arrangements are
practised throughout the Connexion. Mr Alan Pannell is paid for gardening ServI￿S carried out on
circuit properties but receives no payment for being a Trustee of the Circuit. Mr lan Hilliard is paid
for maintenance and repairs on circuit properties but receives no payment for being a Trustee of the
Circuit. No other Trustees have been paid for their services to the Circuit apart from being
reimbursed for expenses incurred, such as travel costs, purchase of stationery, etc. The total amount
reimbursed to 6 Trustees amounted to £3,484.
Page 9 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Dlsclosure of Information to Auditors
In so far as the Trustees are aware..
(1) there is no relevant audit information of which the charity's auditors are unaware; and
(2) the Trustees have taken all the steps that they ought to have taken to make themselves
aware of any relevant audit information and to establish that the auditors are aware of that
information.
Audltor8
A resolution to appoint auditors was made by the Trustees at their meeting of 22 March 2022.
Summers Morgan is eligible to act as auditor of the Charity under section 1212 of the Companies
Act 2006 and was retained as the auditors for the 2021-2022 accounts and the ensuing three years.
Approved by the Trustees on the 25th March 2025 and signed on their behalf by:
John
hamberlaln - Clrcuit Steward wlth Financial responsibllltles
Date:
Page 10 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HARROW & HILLINGDON CIRCUIT OF THE
METHODIST CHURCH
Oplnion
We have audited the financial statements of Harrow & Hillingdon Circuit of the Methodist Church (the
'Charity') for the year ended 31 August 2023 which comprise the statement of financial activities, the
balance sheet, the statement of cash flows and the notes to the financial statements, including
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally A¢￿pted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the Charity's affairs as at 31 August 2024 and of its
incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for opinion
We conducted our audlt in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of financial statements section of our report. We are independent of the
Charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going con￿rn basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the Charity's ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described
in the relevant sections of this report.
Other Infomiation
The Trustees are responsible for the other information. The other information comprises the information
included in the annual report, other than the financial slatements and our auditor's report thereon. Our
opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon.
In conneclion with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or othemise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the
other information. If, based on the work we have performed. we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 11 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HARROW & HILLINGDON CIRCUIT OF THE
METHODIST CHURCH
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the course
of the audit, we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters in relation to which the Charities Act 2011
require us to report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records., or
certain disclosures of Trustee's remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit or
the information given in the financial statements is inconsistent in any material respect with the
Trustees, report.
Responsibllltles of Trustees
As explained more fully in the statement of Trustees responsibilities, the Trustees, are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view. and
for such internal control as the Trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosing. as applicable, matters related to going concem and using the
going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease
operations, or have no realistic alternative but to do so.
Audltorfs responsibilitles for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 of the Ch8rities Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at.. https.'Ilwww.frc.org.uklaudilorslaudit-assurancelauditor-s-
responsibilities-for-the-audit-of-the-fi. This description forms part of our auditor's report.
Page 12 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design
prO￿dureS in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud, is detailed below.
Our approach lo identifying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance with applicable laws and
regulations.,
we identified the laws and regulations applicable to the charitable company through discussions with
trustees and other management, and from our knowledge and experience of the sector,.
- we focused on specific laws and regulations which we considered may have a direct material effect on
the financial statements or the operations of the charity, the Charities Act 2011, taxation and employment
legislation:
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting any reading the minutes of the board of the trustees,. and
identified laws and regulations were communicated within the audit team and the team remained alert
to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's financial statements to material
misstatemant, includlng obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud,. and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to..
agreeing financial statement disdosures to underlying supporting documentation.,
reading the minutes of meetings of the board of trustees., and
-enquiring of management as to actual and potential litigation and claims.
There are inherent limrtations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-
compliance. Auditing standards also limit the audit procedures required to identify non-compliance with
laws and regulations to enquiry of the members and management and the inspection of regulatory and
legal correspondence, if any.
Page 13 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH {35136)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
Use of our report
This report is made solely to the Charity's trustees, as a body. in accordance with Part 4 of the Charities
(Accounts and Reports) Regulation 2008. Our audit work has been undertaken so that we might state to
the Charity's trustees those matters we are required to state to them in an auditors, report and for no
other purpose. To thefullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the Charity's members as a body, for our audit work, for this report, or for the opinions we
have formed.
Nicholas Corden ACA (Senlor Statutory Aud
golf
for and on behalf of Summers Morgan
Chartered Accountants
Statutory Auditor
First Floor, Sheraton House
Lower Road
Chorleywood
Hertfordshire
WD3 5LH
Page 14 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
2024
2023
2023
2023
Notes
Unrestrlcted
fund5
Restrlcted
Total
Unreslrtcted
nds
Restr￿ted
funds
Tolal
fund5
funds
Funds
d Endowments from
Charltable actlvltles
Circuit 8s5essmenl
461,676
461.676
479,878
479.878
Donations •nd lèga¢lg5
Donat￿n$ recoived
Inv•stm•nt Income and Snlerest
Inve$lmenl income and inleresl
Rent from manses
Oth•r
22.789
22,789
25.507
53,816
23.507
53.816
20,699
51.250
20,699
51.250
10
Letllngs (Lighthouse Cenlrèl
Income •nd Endowm•nt•
583 481
583 481
569 523
569 523
Charltablts actlvltles
Dlre¢l mlsslon and mlni51ry
Dlslricl assessment
6a
6b
6c
257.627
105,860
61,347
1S,354
Y,oso
257,F27
106,860
61.347
16.364
7,050
01,157
283,8S3
102,776
78.865
13,159
20.188
283,853
102,776
78,865
13,159
20,436
Mainlenaftcè of property
Property on rent costs
GrAnl$ & donallons loutgolng)
DepreclalSon
6d
6g
250
61,157
72,077
72,077
DL8lrlct L&vy
Clrcvil Administration
6b
9,440
131961
9,440
131 981
10,124
10,124
60
Expendlture
588 639
649 796
606 371
678 698
ILog$ygaln on inv•slmont a$$•15
Net In¢om•llexp•ndltur•l
12
124 255
Ngt Transfer botweeri funds
Ngt mov¢mont In fundts
21.148
685,900
161,1571
7,931,346
140.0001
8.597.246
IS1,9281
717,828
172,3271
8.003.673
{124,2551
8.721,S01
Fund balances è11 Sept 2023
Fund balanc•8 at 31 Aug 2024
687,048
7.870.189
8,657.237
665,900
7,931,346
8.597.246
The notes on pages 19 to 37 form part of these accounts.
Page 15 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023
2023
Compatativ* y•ar Snformatlon
Year ended 31 August 2023
omin
and Endowman
Charltable actlvlll
Circult assessmonl
Note8
Unrestrlcted
funds
R05trlcted
Tot•1
funds
fundj
479,876
479,878
Donatlons and l•ga¢l•$
Donations rec&ived
Grant8 received
Investsnont Income and Inter891
Investment incorne and Interest
20,699
51,250
20,699
51.250
Rent from man$*s
other
Lettings (Llghlhousfj Conlf•l
Incom• and Endowm•nt8
io
Chthrltable actlvltl
Oirtr¢t myasion and mini$lry
DiBlrict as5es$m8nl &1ovy
Maintenance ol property
Property on rent costs
Grants & donation6 I￿1g0$r0>
D•pre¢litlon
283,853
102,776
78,865
13.159
20.188
283,853
102,776
78,885
13.159
20.438
72,077
2SO
72,077
District Levy
Clrcult Adminislrallon
10.124
97.406
606 371
10.124
Exp?ndltum
678 698
(Lo88llg81rt on Investmenl assets
Not In¢om•ll•xptrndlturel
12
124255
N•t Transler bgtwmn fvndg
Net movement In funds
(51,9281
717,828
172.3271
8,003,673
1124,25SI
8,721.501
Fund balan¢e5 ¥11 Sept 2022
Fund balances al 31 Aug 2023
665.900
7,931,346
8.597,246
The notes on pages 19 to 37 form part of these accounts.
Page 16 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024
Notes
2024
2023
Net cash inflowl{OLrtflow) from Operating Activities
19
{154,284)
(99,098)
Dividends, interest, and rents from investments
77,322
71,949
Net cash provided by (used in) Investing Activities
77.322
71,949
Change in the cash and cash equivalents
{76,962)
(27,149)
Cash and cash equivalents at the start of the
period
465,389
492,536
Cash and cash equivalents at the end of the
period
388,427
465,389
The notes on pages 19 to 37 form part of these accounts.
Page 18 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH {35136)
BALANCE SHEET
ASA T31 AUGUST2024
2023
Unieslrf¢ted
funds
2023
Restr￿ted
fund5
Notes
Unrestrlcted
Restrlctod
fundg
2024
2023
lunds
Flxod ass8ts
Tan9ible flxed as58ls
Investrnènts
13
6,276,S29
2 693,160
5.276,529
2 959 485
6,290.846
1.640.WO
6,290.846
1.980,016
14
366 32S
340.018
366 325
7 869,689
8 236 014
340,018
7,930.846
8.270.864
Inve$lmenls
Cash at bank and in hand
14
137,148
92.223
158 554
137,148
92,724
158.554
204,791
90,190
1fj9,771
464 752
204,791
90,827
169,771
S01
637
Short term deposits
387 925
501
388 426
637
465 369
Doblors and prepaym8nis
16
29.673
28.573
36.180
36,180
417498
501
417999
500,932
637
Cfedliors and a¢¢ruals
16
7,309
7,310
83.318
137
83,455
Fund tof Mlnbtry In Advance
137
175 186
Not current ass•ts
320 724
600
321 224
325.863
500
326.383
Totbl asg•t8 I￿9 currnnt
7 870 189
8 557 238
7 931346
8 597 247
Totsl n•¢ •*9ot8
7 870 189
8 $57 238
7 931 346
8 597 247
Ggneral fund8
O¢•lgnat•d Fundg
Circuit M¢)dol TfU$t Fund$
Property M¥lnlen0n￿ Fund
Commun1¢8tion Fund
Lighthouse Cenlr•
Youth & Famlty Wort luTh
Re5tr1cted Fund5
20
371,301
371,301
355,446
355,446
20
20
20
20
20
257,200
33,509
8,01Y
16,376
1,646
2S7,200
33,609
B,017
15,376
1,848
252,982
33,509
9,517
12,801
1,646
252,982
33,509
9,517
12.801
1.646
Benevolenl Fund
20
soo
600
500
1.878.256
6.052,590
500
1.878,256
6.052 $90
Freehold Manse Fund
20
1,878,256
5 991433
1.878,256
6 991433
Revaluation rnserye
Accumulated Funds
7 870 189
8 557 238
665,901
7 931.346
8.597 247
The notes on pages 19 to 37 form part of these accounts.
Approved by the Trustees on 251h March 2025 and signed on their behalf by..
Truste
Revd Dr Lynita Conradie
Superlntendent Mlnlster
ru
Mr John Chamberlaln
Clrcult Steward wlth Financial Responslbility
Page 17of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
1. Circuit Information
Harrow and Hillingdon Circuit of the Methodist Church consists of seventeen churches within the
Connexion of Great Britain. Two of these arejointly ministered with the United Reformed Church.
The charity is registered with the Charity Commission for England and Wales and has its office
at Lighthouse Centre, Queen's Walk, South Ruislip Mlddlesex, HA4 ONL. The accounts are
prepared in accordance with the Constitution Practice and Discipline of the Methodist Church
and all figures are reported in pounds sterling.
All Methodists Churches, Circuits and Districts with gross annual income of over £100,000 per
annum need to register with the Charity Commission. Methodists Charities with an income under
£100,000 per annum continued to be exempted from registration under Statutory Instrument
2012 No 1734.
The Circuit Trustees are the members of the Circuit Meeting.
2. Accountin
olicies
a) Basls of accountlng
These accounts have been prepared in accordance with FRS 102 "Th6 Financial Reporting
Standard applicable in the UK and Republic of Ireland" ('FRS 102"), 'Accounting and
Reporting by Charities. the Slatement of Recommended Practice for charities applying FRS
102. the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies
from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008
only to the extent required to provide a true and fair view. This departure has involved
following the Statement of Recommended Practi￿ for charities applying FRS 102 rather than
the version of the Statement of Recommended Practi￿ which is referred to in the
Regulations but which has since been withdrawn.
The accounts have been prepared on the historical cost convention, modified to include the
revaluation of freehold properties and certain financial instruments at fair value. The principal
accounting policies adopted are set out below.
Monetary amounts are rounded to the nearest pound Sterling.
bl Golng Concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the
Circuit has adequate resources to continue in operational existence for the next 12 months.
Thus. the Trustees continue to adopt the going concern basis of accounting in preparing the
accounts. The charity considers there to be no material uncertainties Con￿rning the ability to
continue as a going concern,
c) Income and endowments
Under certain exemptions applicable to the Methodist Church, the re￿Ipt and onward
payment of monies for the District Assessment is not deemed to be part of the incoming
resources of the Circuit for the purposes of deciding whether an independent external
examiner or an auditor should report on these accounts.
> The Circuits assessments are accounted for on a re￿1vable basis.
> Rents on unoccupied manses are accounted for on a receivable basis.
> Grants re￿1vable are induded when the relevant conditions for the grant have been
met.
Page 19of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
2. Accountin
olicies
continued
d) Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs relating to the category.
e) Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impaiment losses.
Tangible fixed assets other than land are depreciated at rates calculated to write of the cost
or valuation less their residual value over their useful lives as follows,.
Buildings
2QA on a straight-line basis
The gain or loss arising on the disposal of an asset is determined as the dlfference between
the sale proceeds and the carrying value of the asset and is recognised in net
incomel(expenditure) for the year.
Properties are held under the revaluation model and are carried at a revalued amount, being
their fair value at the date of valuation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses. The fair value of the land and buildings is
usually considered to be their market value. Revaluations will be made with sufficient
regularities to ensure that the carrying amount does not materially differ from that which would
be determlned using fair value at the end of the reporting period.
Revaluation gains and losses are recognised in other recognised gains and losses and
accumulated in restricted manse fund, except to the extent that a revaluation gain reverses
a revaluation loss previously recognised in net incomel(expenditure) or a revaluation loss
exceeds the accumulated revaluation gains recognised in freehold manse fund. such gains
and loss are recognised in net incomel(expenditure) for the year.
Page 20 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
2. Accountin
olicies
continued
Accounting policy for investments
Fixed asset investments including investment properties, are stated at estimated market
value.
Realised gains and losses on investments comprise the difference between proceeds and
the carrying value at the time of disposal.
Unrealised gains and losses comprise the adjustment required to restate investments at
market value at the balance sheet date.
g) Impalrment of non-current assets
At each reporting end date, the Circuit reviews the carrying amounts of its tangible and
intangible assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is
estimated in order to determine the extent of the impairment loss (rf any).
Recoverable amount is the higher offair value less costs to sell and value in use. In assessing
value In use, the estimated future cash flows are discounted to their present value using a
pre-tax discount rate that reflects current market assessments of the time value of money
and the risks specific to the asset for which the estimates of future cash flows have not been
adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the
carrying amount of the asset is reduced to its recoverable amount. An impairment loss is
recognised immediately in incomel(expenditure) for the year, unless the relevant asset is
carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease.
Recognised impairment losses are reversed if. and only if. the reasons for the impairment
loss have ceased to apply. Where an irnpairment loss subsequently reverses, the carrying
amount of the asset is increased to the revised estimate of its recoverable amount, but so
that the increased carrying amount does not exceed the carrying amount that would have
been determined had no impairment loss been recognised for the asset in prior years. A
reversal of an impairment loss is recognised immediately, unless the relevant asset is carried
in at a revalued amount, in which case the reversal of the impairment loss is treated as a
revaluation increase.
h) Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Page 21 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
2. Accountin
olicies
continued
i) Flnanclal Instruments
The Circuit has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the Circuit's balance sheet when the Circuit becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle Dn a net basis or to realise the asset and settle the liability
simultaneously.
Baslc flnanclal assets
Basic financial assets, which include trade and other receivables and cash and bank
balances, are initially measured at transaction price including transaction costs and are
subsequently carried at amortised cost using the effective interest method unless the
arrangement constitutes a financlng transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnanclal liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially
recognised at transaction price unless the arrangement constitutes a financlng transaction,
where the debt instrument is measured at the present value of the future receipts discounted
at a market rate of interest, Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade payables are obligations to pay for goods or ServI￿S that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade payables are recognised inrtially at transaction price and subsequently
measured at amortised cost using the effective interest method.
Derecognition of financlal liabilities
Financial liabilities are derecognised when the Circuit's contractual obligations expire or are
discharged or cancelled.
Page 22 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
2. Accountin
ollcies
continued
J) Funds
Unrestricted fund cash resources are deposited with the Central Finance Board and are
available for use at the discretion of the Trustees in furtherance of the general objectives of
the Charity.
kl Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in whlch the
employee's services are received unless otherwise agreed with their line manager.
Termination benefits are recognised immediately as an expense when the charity is
demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
l) Retirement benefits
Stlpendiary Circuit Minlsters are eligible to join the Methodist Ministers, Pension Scheme
(MMPS). The MMPS is a funded defined benefit scheme maintained by The Methodist
Church of Great Britain. As the Circuit is unable to identify its share of the underlying assets
and liabilities of the Scheme, the Circuit has taken the advantage of the exemption in Financial
Reporting Standard 102, Retirement Benefits, and has accounted for contributions to the
scheme as if it were a defined contribution scheme. The pension costs for the scheme
represent the contribution payable by the Circuit in the year. The contribution rates are set
each year by the Methodist Conference.
m) Critlcal accountlng estlmates and Judgements
In the application of the Circuit's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period. or in the period of the revision and future periods where the
revision affects both current and future periods.
Page 23 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Critl¢aljudgements
The following judgements (apart from those involving estimates) have had the most
significant effect on amounts recognised in the financial statements.
Freehold Land and Buildin
s and Investment
ro
ert Valuation
Freehold Land and Buildings and Investment property comprises of 9 Manses held in trust
by Harrow and Hillingdon Circuit. 6 of the manses are included within Freehold Land and
Buildings as they are occupied by acting ministers within the circuit, whilst the remaining 3
manses are held within Investment property (See note13) The properties were valued in
December 2021 by Simon Hands and Associates chartered surveyors at their collective open
market value of £6,435,000. The trustees believe this valuation is still appropriate at 31st
August 2024. However, it is intended to revalue 'Fieldings' manse in Oaklands Gate,
Northwood which was reclassified as an Investment Property this year at the depreciated
value, and 4 Park Avenue, Ruislip which will be reclassified as an Investment Property in
Connexional Year 2024-2025.
3. Staff
The Circuit met the stipends and expenses of six of the seven ministers working in the Circuit
during the year. The other minister is of the United Reformed Church. The Circuit employed
1 full time and 4 part time lay employe8s during the year operating from Ihe Circult Office in
the Lighthouse Centre, South Ruislip.
The ministerial stipends are as per the guidelines.
None of the employees earned more than £60,000 p.a,
The total paid to key management is £245,738 (2023 - £265,236)
4. Penslons
All Methodist Ministers in the Circuit are members of the Methodist Ministers, Retirement
Scheme. The Circuit contributes 26.9LIA of stipends to the fund. Lay employees qualifying for
pension enrolment are offered pensions with TPT Retirement Solutions with the Circuit
contributing 60k of salaries to the fund.
5. Restrlcted fund
This fund receives any monies arising from the sale or disposal of any land buildings which
are local or Circuit property. Capital monies in the fund can only be used for the purchase of
land and buildings or the replacement or repair of buildings.
Page 24 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
6. Connexional funds
The Circuit is also responsible for overseeing of the collection of monies for the wider work
of the Church. Amounts collected which do not form part of the Circuit resources are given
in total below and in note 17 in detail.
2024
2023
Connexional funds contributions BIF
750
Contribution received
11,118
{11,117
12,401
(13,151)
Less: Amounts paid over
Page 25 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Resources ex
ended
Unrestricted
funds
Restricted
funds
2024
2023
Unrestricted
funds
2023
Restricted
funds
a. Direct misslon and Minist
Stipends (including allowances
& apprenticeship Levy)
National Insurance
Ministers, Pensions
Travel
Telephones
Conferences and training
Removal expenses
Relocation grant
HospitalitylEvents
Total
179,200
179,200
193,383
17,075
46,871
3,584
8,691
1,006
17,075
46,871
3,584
8,691
1,006
18,181
50,706
4.119
8,867
3,218
5,287
1,200
1,200
92
283,853
257,627
257,627
b. Dlstrlct Assessment & Lev
DAF Contributions
District assessment
Total
9,440
105,860
115,300
9,440
105.860
115,300
10,124
102,776
112,900
c. Malntenance of
ro
ert
Church Quinquennial
Inspections
Manse repairs (see note 11)
Property insurance
Property water rates
Council tax
Other Utilities
Totsl
2,050
2,050
1,450
21,032
12,169
2,239
17.992
5,865
61,347
21,032
12,169
2,239
17,992
5,865
61,347
42,932
10,911
2,100
16.980
4,492
78,865
d. Rental costs
22 Belmont Road - management
fees
147 Pinner View - management
fees
Manse Repairs (see note 111
Total
3,138
3,138
3,156
2,938
2,938
3,575
9,278
15,354
9,278
15,354
6,428
13,159
Page 26 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Resources ex
Continued
ended
Unrestricted
funds
Restricted
funds
2023
Unrestricted
funds
2023
Restricted
funds
2024
e. Circuit adminlstratlon
Printing, postage and
stationery
Circuit lay employee
remuneration (See note
6f)
Lighthouse Centre
Expenses
Vestry expenses
3,887
3,887
3,468
113,273
113,273
81,210
952
952
906
893
1.303
1,669
6,400
2,794
1,553
893
1,303
1,669
5,400
2,794
1,553
496
1,566
1,787
4,820
1,290
880
Sundries
Audit fees
Professional fees
Investment management
fees
Bank charges
Total
236
131,961
236
131,961
983
97,406
f. Circult La
Em
lo
ee
Remuneratlon related
costs
Remuneration
Pensions (ER)
NIC (ER)
Payroll fees
Apprenticeship Levy
Total {in Ge above)
102,016
2,402
7,953
384
518
113,273
102,016
2,402
7,953
384
518
113,273
73,908
1,751
4,856
320
375
81,210
Page 27 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Resources ex
Continued
ended
Unrestricted
funds
Restricted
funds
2023
Unrestricted
funds
2023
Restricted
funds
2024
g. Grants & Donatlons
Donations
Benevolent Giving
Methodist Church Fund
Vine Home Worship
Resources
Bereavement Care
250
5,250
100
5,250
100
5,000
200
200
200
5,550
5,550
5,200
250
Grants
North Hillingdon M.C
Ruislip Manor M.C.
South Harrow M.C.
Yiewsley M.C.
Revd Dr L Conradie
1,500
1,500
5,500
6,000
1,488
2.000
14,988
20,188
1,500
7,050
1,500
7,050
Total
Resources ex
Continued
ende
Unrestrlcted
funds
Restrlcted
funds
2023
Unrestricted
funds
2023
Restricted
funds
2024
Depreciation (see nots 13)
61,167
61,157
72,077
Total expenditure
588,639
61,157
649,796
606,371
72,327
Page 28 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Included in the total expenditure above are support and governance costs as follows:
Resources ex
Continued
ended
Support
costs
Governance
osts
2024
Unrestrlcted
2023
Unrestricted
District Assessment & Levy
Maintenance of property
Property on rent costs
Circuit administration
115,300
61,347
15,354
121,978
313,979
313,979
115,300
61,347
15,354
131,96q
323,962
323,962
112,900
78,865
13,159
97,405
302,329
302,329
9,983
9,983
9,983
Analysed between
Charitable activities
There has been no apportionment of costs between charitable actlvlties.
Circuit Assessment
2024
Unrestricted
2023
Unrestricted
Contrlbutln
Church
Cannon Lane MC
23,131
7,800
21.480
18,535
20,750
46,140
40,654
10,210
44,435
41,242
41,338
24,330
26,675
9,580
44,780
40,596
461,676
24,331
7,800
23,880
20,935
20,350
47,340
41,854
11,410
45,635
42,442
42,538
25,530
27,875
10,180
45,980
41,798
479,878
Christ Church URC-MC
Eastcote MC
Hayes MC
Hayes End MC
Kenton MC
North Harrow MC
North Hillingdon MC
Northwood MC
Pinner MC
Ruislip Ickenham Road MC
Ruislip Manor MC
South Harrow MC
Trinity URC-MC
Wealdstone MC
Yiewsley MC
Total
Page 29 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
2024
Unrestricted
2023
Unrestricted
Funds for Mlnlstr
In Advance
(Circuit Assessment)
Cannon Lane MC
5,783
5,783
1,950
1,790
4,634
5,187
3.845
10,163
2,552
11,109
10,310
10.335
2,028
6,669
798
Christ Church URC-MC
Eastcote MC
1,665
4,259
5,437
3,845
10,163
2,652
11,109
10,310
10,335
1,944
6,669
798
Hayes MC
Hayes End MC
Kenton MC
North Harrow MC
North Hillingdon MC
Northwood MC
Pinner MC
Ruislip Ickenham Road MC
Ruislip Manor MC
South Harrow MC
Trinity URC-MC
Wealdstone MC
11.195
3,300
89,465
11,195
3,383
91.731
Yiewsley MC
Total
2024
Unrestricted
2023
Unrestricted
Funds for Ministry in Advance BIF '
Received during year
Less: funds for Ministry in Advance CIF.
91,731
459,410
{89,465
99,437
472,173
(91,731}
Clrcult Assessment (Note 7)
Note.. The churches pay the Circuit Assessment in advance for the following month.
461,676
479,878
Investment nd Interest
Income
Unrestricted
funds
Restrlcted
funds
2024
2023
Unrestricted
2023
Restricted
Dividend Income
10,272
10,272
10,475
Interest Income
13,235
13,235
10,224
23,507
23,507
20,699
Page 30 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10.
Investment
income
ro
ert
Unrestrlcted
funds
Restrlcted
funds
2024
2023
Unrestricted
2023
Restricted
Belmont Road
23,566
23,566
25,200
Fieldings
Pinner View
30,250
30,250
26,050
Total
53,816
53,816
51,250
anse
Unrestrlcted
funds
Restrlct8d
funds
2024
2023
Unrestricted
2023
Restricted
Manses houslng mlnlsters
Fieldings
Kingsfield Avenue
Love Lane
7,214
3,266
3,266
15,682
1,394
1,394
1,895
Mount Pleasant
3,382
3,382
10,303
Sharps Lane
Stirling Road
Park Avenue
3,170
3,170
2,158
3,538
3,538
777
550
550
1,900
Other Properties
Total
5,732
6,732
3,003
21,032
21,032
42,932
Rented manses
Belmont Road
943
943
2,776
Fieldings
Pinner View
4,895
4,895
3,440
3N40
3,652
Total
9,278
9,278
6,428
12
oss
IGain on Investments
Unrestricted
funds
Restrfcted
funds
2024
2023
Unrestricted
2023
Restflcted
C F B Managed Mixed Fund
unils
26,306
26,306
(15,080)
(Loss)IGains on investments
26,306
26,306
(15,080)
Page 31 of37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
13. Tan
Ible fixed assets
Freehold
Land and
Buildings
Restricted
Funds
Cost & valuatlon
At 1 September 2023
Transfer
6,435,000
(975,0001
5,460,000
At 31 August 2024
Depreclation
At 1 September 2023
Transfer
144.154
{21,840
61,157
Charge for the year
At 31 August 2024
183,471
Net Book Value
At 31 August 2024
5,276,529
At 31 August 2023
6,290,846
The properties were valued in December 2021 by Simon Hands and Associates chartered surveyors,
at £6,435,000 at their open market value. The original cost was £1,389,736, and had the property not
been revalued the accumulated depreciation would have been £308,607 and the net book value
£1,081,129.
The manse in Belmont Road, Uxbridge and Pinner View, North Harrow are no longer used to house
church ministers and are now being rented out on a commercial basis. They have been reclassrfied as
investment properties.
In September 2023. 'Fieldings' manse in Oaklands Gate, Northwood no longer housed church
ministers and has therefore been reclassified as an investment property at the depreciated value as of
1st September 2023. In September 2024, Park Avenue will also be reclassified as an investment
property.
Page 32 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
14.
Investments
Unrestricted
funds
Restricted
funds
Total
2024
2023
Unrestricted
funds
2023
Restricted
funds
Market Value 1 September
2023
340,019
1,640,000
1,980,019
355,099
1,640,000
Transfer of Investment
953,160
953,160
(Loss)IGain on Investments
26,306
26,306
{15,080)
Market Value 31 August
2024
366,325
2,593,160
2,959,485
340,019
1,640,000
Current Asset Inve
The following funds are held on behalf of the circuit by TMCP
Unrestricted
funds
Restrlcted
funds
Total
2024
2023
Unrestricted
funds
2023
Restricted
funds
Trust 10982 Circuit Model Trust
Fund
Trust 21539 Circuit General Fund
71,597
71,597
149,071
65,551
65,551
55,720
137,148
137,148
204,790
Page 33 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Debtors and
ments
Unrestricted
funds
Restrlcted
funds
2024
2023
Unrestricted
2023
Restricted
15.
Stipends in advance
17,131
17,131
20,151
Resources Subscription in
advance
440
440
440
Insurance
10,239
PRS Copyright Licen
Lighthouse Gas in Credit
212
212
179
122
122
40
Council tax in advance
1,342
1,342
1.281
Sundry debtors
10,326
10,326
3,848
Total
29,573
29,573
36,178
Credltors and accruals
Unrestrlcted
funds
Rostricted
funds
2024
2023
Unrestricte
funds
2023
Restricted
funds
16.
Sundry creditors
7,309
7,309
83,318
137
Total
7,309
7,309
83,318
137
Page 34 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
17.
Connexional funds
contrlbutions
Home
Misslon
World
Mission
Other
Funds
Methodist
Ch. Fund
2024
2023
Church:
Cannon Lane M C
1,850
1,850
1,850
Hayes End M C
1,000
1,000
1,000
Northwood M C
500
Pinner M C
900
Ruislip M C
5,300
5,300
5,200
South Harrow M C
467
467
451
Wealdstone M C
2,600
2,500
2,500
467
10,650
11,117
12,401
Donations received at Circuit Services do not form part of the Circuit reSoUr￿s. Donations from
Circuit resources to Ihe wider Methodist Church have not been included here.
18. Anal
sis of net assets
between funds
Unrestricted
funds
Restricted
Advance
funds
Restricted
Manses funds
Total
Tangible fixed assets
366,325
7,869,689
8,236,014
Net current assets
320,723
500
321,223
Total
687,048
500
7,869,689
8,557,237
Page 35 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
19.
Cash
enerated from
erations
2024
2023
Surplus l (Deficit) for the
year
(40,009)
(124,255)
Adjustment for:
Investment income recognised in statement of
financial activities
(77,322)
61,157
(26,306)
(71,949)
72,077
Depreciation
Revaluation of investments
15,080
Movement in working
capital
D8creasel(increase) in debtors
(Decrease)lincrease in creditors
Cash (absorbed by)Igenerated from operatlons
6,607
(78,411)
12,983
(3,033)
{154,284)
(99,098)
Page 36 of 37

HARROW & HILLINGDON CIRCUIT OF THE METHODIST CHURCH (35136)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Balance at
20. Funds
Incoming
resources
Resources
expended
Revaluation
gains and
losses
Balance at 31
August 2024
September
2023
Transfers
Unrestrlcted
General funds
355,446
554,391
(557,9001
19,364
371,301
Designated Funds
Circuit Model Trust funds
252,982
7,397
110,121)
6,942
257,200
Property Maintenance
funds.
Communication funds
Lighthouse Centre funds
Youth and Family Work
funds
Restricted Funds
33,509
9,517
12.801
33,509
8,017
15,376
(1,500)
(19,1181
21,693
Freehold Manse funds
Benevolent funds
Revaluation reserve
1,878,256
500
1,878,256
soo
5 991433
6,052,590
8 597 247
583 481
649 796
8 557 237
in March 2018 the trustees agreed to the setup of a designated Manse Maintenance fund for
unforeseen major manse repairs. In December 2021 the trustees agreed that the Lighthouse Centre
should be included in the list of properties able to access these funds and therefore the fund name
was changed to the Property Maintenance Fund. This fund will be retained on an ongoing basis with
further transfers from, or to, the General Fund maintaining an appropriate level of reserves.
21. Related Part
and Trustee Ex
enses
Ministers were paid a stipend, pension, travel and other expenses following Methodist Church
guidelines. No Trustee was given a payment as a fee or remuneration for carrying out duties
as a Trustee other than reimbursement ofexpenses incurred. As stated in the Financial Report
under Trustees, Interests on page 9 the total amount reimbursed to 6 Trustees amounted to
£3,484. Trustee Mr Alan Pannell was paid for gardening services lotalling £1,860. Trustee Mr
lan Hilliard was paid for maintenance and repairs totalling £141.
Page 37 of 37