Circuit
Accruals Accounts
2023-2024
THE METHODIST CHURCH
REPORT AND ACCOUNTS
(ACCRUALS BASIS)
for the year ended 31 August 2024
Birmingham Methodist Circuit
Reg18terod Charlty - Registratlon number
1132926
Birmingham District
05101
Minister8
Rev Cleopas Sibanda, Rev Far81 Mapamula,
Rev Mind¥ Bell, Rev Pins TinA Chen, Rev Molly.Chitokwindo,
Rev Caroline SCaz).HaAue, Rev Deborah Humehrie$,Rev Nicholas Jones
Rev Alison Richards, Rev Sue Shortman, Rev Karen Webber
Circult Stewards
Mari0ri8 Roper
Remi OlatunbosUn.(ProPert￿I.-----------------------
Clrcuit Treasurer
Andrew Morris

Birmingham Methodlst Clrcult
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 AU6UST2024
Introductii)n
Welcome to the Annual Report of the Blrmlngham Methodist Circuit. The Cirtuit conslsts of 30 Methodlst and Local Ecumenical
Partnership churches In the City of Birmingham and surroundlng area, served by a team of ordained and lay staff.
Vl$lon Statement and Priorltles
Birmin8ham Methodist Circuit aspires to be a welcomlng Chrlstian family with inspiring worship, radical compasslon and social justice at
Its heart. In this way and followlng In our Methodist tradition, we aim to share In the transformation of life made possible through God's
love.
As members of the Birmingham Methodist Clrcult, we have agreed the following five priorltles for the meanlngful sharing of our God
glven resources:
Transformlng Llfe- We alm to Ilve In suth a way as to brlng about posltlve change in our own lives and the Ilves of others, to share
God's love and to learn and grow as followers of Jesus both individually and In communlty.
Insplrln8 Wcffshlp- We aim to offer worship across the Circult which glorifles G¢xI, Is Invltlng to all, enriches faith and Insplres us to
respond.
Radlcal Compjssion - We alm to develop and practlce a radlcal compasslon whlch Is welcomln& Inclusive, safe and empowerlng.
Soclal Justlce We alm to speak out and take actlon a8alnst Injustice in all Its forms.
A Methodlst Perspertlve - Worklng together wlth our ecumenical partners and many others, we alm to uphold the values and prlnclples
which arlse from our Methodlst herlta8e. Including belng sustalnable, ethlcal, collaboratlve and ¢onne¢ted to Methodlsts across our
nations and around the world.
Full Name of Charltv..
Blrmln8ham Methodlst Clrcult
Reglstratlon Charity Number,.
1132926
Date of reglstratlon.,
23 November 2009
Maln communlcatlon addres5:
Blrmlngham Methodlst Clrcult (Circult l)fflcel, Selly oak Methodist Church, Langleys Road, Selly
Oak, Blrmlngham, B29 6HT
The members of the Birmln8ham Methodist Circult Meetlng are the Charlty Trustees, membershlp belng made up of circuit office
holder5, mlnlsters and representatlves appointed by the local churches.
Full membershlpls shown as Appendlx A to thls report.
Clrcult Mlnlst•rs and offlcers
Actlve Clrcult Mlnlsters:
Rev A1150n Richards, Rev Faral Mapamula, Rev Cleopa5 Slbanda
Rev Mlndy Bell, Rev Plng Tlng Chen, Rev Molly Chltokwlndo, Rev CarollnelCa21 Hague,
Rev Deborah Humphrles, Rev Nlck lones, Rev Sue Shortman,
Rev Karen Webber
Clrcult Lay Workers..
Ms Arul Israel, Mrs Emilne Mlt¢hell, Mr lan Nannestsd, Mrs Dlane Webb
Circult Stewards:
Mrs Marjorie Roper. Mr Remi Olatunbosun IPropertyl
Admlnlstrators:
Mr5 Amanda Harrls, Mrs Narinderjit Kaur, Mrs Salome Noah, Mrs Sue Saunderson,
Mrs Jayne Snape, Mr Reuben Wllllam5, Ms Mima Yedale
Clrcuit Trea5urer'.
Andrew Morrls Iclrcuit Trea5urerl acted as the prlnclpal offlcer overseeSn8 the day to day financial
management and accounting for the Circuit during the year.
Auditor..
Wallace Crooke, Chartered Accountants & Registered Audltor5. Wallace House,
20 Birmingham Road, Walsall, WSI 2LT
Investment Bankers:
Central Finance Board of the Methodist Church
Trustees for Methodist Church Purposes
CAF Bank Ltd
Clrcult Property
All Clrcuit property is held in the name of The Trustees for Methodist Church Purposes ITMCPI.
Page 2

Birmingham Methodlsi Clr¢ult
TRU5TEES' ANNVAL REPOATlcontlnuedl
Revlew of thè yezr
The C6rcuit has been In existence for thlrteen years. Faced wlth the dlfflcu￿y of achieving a balanced budget, the declsion was taken to use resefves
to make up the shortf>ll. In¢￿aSing costs and declining income have led to a shortfall for the year to 31 August 2024 in the 8eneral fund of £327,617,
excludlng capltal transactlons. There was an overall surplus on unrestrirted funds of £212.491. However excludlng capltal transactlons. the overall
shortfall is E425,955.
Faced wlth the reduction in avallable presbyters and a financlal deflclt, the Urcuit 8rouped its resourcès ol churches, lay and ordained staff, lay
preachers and supemumerary ministers into five Mission and MintstryTeams, to provlde more focussed mlsslon. The teèms were effectfve from I
September 2019 but the Ciwld-19 pandemlc ha5 rneantthey are still not fully embedded In the Ilfe of the Clreult. From I Septernber 2021 there was
a reduction to four m￿S1On and Mln15tryTÈarAs.
Many churches have seen 3 reduttion In their Income, and have had to use reserve5 to pay their as5e55ment and other costs. In contrast, the Clrcult
has seen a reductlon in some of Sts costs. a5 some meetSngs are now held on Zoorn and 5tsff numbers have reduced.
In¢ome trends
Clrcult Income Is prlmarlly drawn from the assessment pald bythe arCU￿ churche5. Some churches were unable to Increase thelr assessment
payrnents In 2023124.
Rental Sncome Is derived from the rental of three manses whlch are surplus to current needs.
Expendliur4 tr•nds
Stlpends and 5alarles have Increased each flnanc131 year In Ilne wlth conference approved increases, and to paythe Llvlng Wage.
17% of Gener31 Fund expendSture Is the Clrcult contrlbutlon to the Dlstrlct and Connemlon, of whlch 89% Is used to fund the work of the wlder
Methodlst Church. Thls contrlbutlon Increased by 7% from the prevlous year.
The other expendltuie Include5 sub5tantlal amount5 Incurred on malntalnlng the Clrcult manses to an approprlate standard.
Plans for2014125
Clrcult Iinanclal plans for the current year have been prepared on the basls that there are 10 orda1ned staff, wlth antlclpated cost of I￿Ing stlpend
Increases and a small Increase In thÈ assessment pald to the Dlstrtct. Overall the total amount offered 35 assessment by the churches Is sllghtly lower
than lor 2023124.
Pl•nsfor 2025126
Clrcult financSal plans for 2025126 have been prepared on th• basls that there wlll be 11 ordalned st?ff, wlth antlclpated cost of Ilvln8 $tlpend
Increases and no chan8e In the assessment pald to the Dlstrl£t. At the tlrne ol wrltln& It appears unlikelythat Clrcult Income from the chuiches wlll
rèrnaln at the 2024125 levels as membershlp contlnue5 to reduce and at least one church rnay have ceased to meet. Clrcult reserves have been
boosted by Sales of surplus propertles and so Itls consldered that the CSrcult rernaln5 a 8olnB concern Ilnanclally desplte antlclpated reductlons In
our Income.
Alms ind organlsatlon
Charlty oblectlve15 to act as a Resource provlder wlthln the 3re3 around Blrmln8ham for the Methodlst Church.,
The purpose5 01 the Methodlst Church are ènd shall be deemed to have been slnce the Date ol Unlon the advancement of..
al The Chrlstlan falth In accordance wlth the doctrtnal standards and dlsclpllne ol The Methodlst Church;
bl Any charltable purpose fgr the tlme beln8 of any Connexlonal, Olstrl¢L Clrcult, local or other or8an15atlon of The
Methodlst Church.,
cl Any charltable purpose for the tlmt beln8 01 any 50clety or Institutlon subsldlary or anclllary to The Methodbt Church,.
dl Any purpose for the tlme beln8 01 any charlty bélTh$ a ¢h?rlty subsldlary or anclllary to The Methodlst Church
The or8anlsatlon and resourclng Of rè8ular publlc acts of worshlp open to members of the church and non members allke.
Thè teachlng of Chr15tlanlty through Sermons. courses and small 8roups.
The resourclng of pastoral work Including vI51tln8 the 51ck and bereaved.
Takln8 rell8lou5 a55emblles In local schog15.
Prornotlon of Chrlstlanlty through the sta8ln8 of events and setvlces.
Provlslon of chaplalncy sefvl¢es to the local unlverslty and ￿her In5tltutlons.
Publk Btneflt
We confirm the trustees have had re8ard to the Charlty Commlsslon's guldance on publlt benefit.
Structure. Governin¢e Ind Man48emeTri
The governlng document for the circuit Is the t)eed ol Unlon119321 and Methodlst Church Act119761
Detalled 8overnance arran8ements are outlined wlthln the Constltutlonal Prattice and Dlsclpllne of the Methodlst Church by order of the annual
Conference ICPOI.
Day to day manaBement of thÈ clrtult Is undErtaken bythe Clrcutt LeadershlpTÈarn along wlth the Local Preacher5 Meetln8, the Clrcult Flnance
Comrnlttee. the Clrcult Property Commlttoe and the ClrcuY( HR Group.
Volunt*eYs
The Circult 15 Indebted to the manyvolunteers whhout whom It could not functSon. Lay Preacher5 tor4durt many ol the Sunday services, afid
volunteers play protninent role5 in the steward5hlp of Clrcult flnance5 and property. and serve as Trustees, members of the Circuit Leadershlp Team,
and on many other cornmlttees and workin8 8roups.
Trustee Tralnln8
A ran8e of guidance produced by Methodist Connexion to 5UPPOrtthe effectlve runnlng of the Clr¢vlL speclflcally the leaflet'The Role of a Trustee in
The Methodlst Church. Is avallable to all new CIrcU￿ Assembly members as inductlon to thelr role as trustee5.
Page 3

Birmingham Methodist Circuit
TRUSTEES, ANNUAL REPORT (continued)
Related Parties
The Circuit is part of the Birmingham District and is also accountable to the Methodist Conference.
The following Methodist and Local Ecumenical Project Churches are linked to the Circuit: Acocks Green, Beacon,
Cambridge Road, Castle Bromwich, The Church at Carrs Lane, Chinese Church, Cotteridge, Dorridge, Earlswood,
Great Barr, Hall Green United Community Church, Hawkesley, Hazelwell, Longbridge, Lozells, Lyndon, Nether
Whitacre, Northfield, Perry Barr, Perry Hall, Saltley, Selly Oak, Shirley, Solihull, South Yardley, St Andrews
Chelmsley Wood, St Andrews Stirchley, St Michael's Hall Green, Trinity Monkspath, Water Orton.
Rlsk Management
The major risks have been identified and recorded by the Circuit Finance Committee and Leadership Team with
professional advice taken as required.
There is a regular annual revlew process undertaken and recorded.
Income and Expendlture is being monitored in total and is compared with the approved annual budget on a
regular basis to detect trends as part of the rlsk management process to avoid unforeseen calls on reserves.
Safeguardlng
Every person has a value and dignity which comes directly from the creation of male and female in God's own
image and likeness. Christians see this potential as fulfilled by God's re-creation of us in Christ. Among other
things this implies a duty to value all people as bearing the image of God and therefore to protect them from
harm.
Methodist Connexional practice outlines commitment to the following principles:
the care and nurture of, and respectful pastoral ministry with, all children, young people and adults.
the safeguarding and protection of all children, young people and adults when they are vulnerable.
the establishing of safe, caring cornmunities which provide a loving environment where there Is informed
vigilance as to the dangers of abuse.
• We will carefully select and train all those with any responsibility within the Church, in line with Safer
Recruitment principles, including the use of crimlnal records disclosures and re8iStratlon wlth the relevant vetting
and barring schemes.
• We wlll respond wlthout delay to every complaint made which suggests that an adult, child or young person
may have been harmed, cooperating with the police and local authority In any Investigation.
• We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of
informed pastoral care.
We will seek to challenge any abuse of power, especially by anyone in a position of trust.
We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to
any member of our church community known to have offended against a child, young person or vulnerable adult.
In all these principles we will follow legislation, guidance and reco8ni5ed good practice.
The Birmingham Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy;
government legislation, guidance and safe practice in the Circuit and in the churche5.
The Birmingham Circuit commits itself to the provision of support, advice and training for lay and ordained people
that will ensure people are clear and confident about their roles and responsibilities in safeguarding and
promoting the welfare of children and adult5 who may be vulnerable.
Page 4

Blrmingham Methodist Circuit
TRUSTEES, ANNUAL REPORT {tontinuedl
Clrcuit Projects
The Circuit Project at St Francis Community Centre, Woodgate Valley came to an end in July 2023. The Circuit continues to support the
Project at Lozells Church and Community Centre. In 2023124 The Circuit spent £nil on the running costs of the Woodgate Valley Project
12022123 £25,638) and £48,427 on the running costs of the Lozells project {2022123 £19,037). The Circuit also gave £5￿ each to Holly Hill
School and Hawkesley School. both MethodistlAn8lican schools.
Reserves Pollcy
The Reserves Policy for the Circult is to hold a minimum sum equivalent to four months. average expenditure. This should be sufficient to
meet any unforeseen item of major expenditure on manses andlor to be able to continue, in the short term, funding planned activitie5 in
the event of any inability to raise the full Circuit Asse55ment from churches. Further reserves are held to meet anticipated future shortfalls
of income compared to expenditure.
The total funds held at 31 Au8USt 2024 are £6,631,709, of which £9,728 are restricted and £221,689 are designated. A detailed analysis of
the funds Is set out In Note 18 on page 15.
Fixed Assets £4,603,066 - unrestricted funds.
The balance of funds held after allowin8 for restricted funds, designated funds, commitments or the carrying amount of functional assets
which the Circuit considers to represent a commitment of the reserves held, is £1,848,519 as at 31 Au8USt 2024, 8ivlng approximately 18
months cover for expenditure. This is considered sufficient.
Trustees, responslbllltles statement
The trustees are responsible for preparin8 the Trustees, Annual Report and the financial statements In accordance wlth applicable law and
United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accountlng Practlce).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each flnancial year which give
a true and fair view of the state of affairs of the charlty and of the incomlng resources and applicatlon of resources of the charity for that
period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistentlv.
observe the methods and principles In the Charltles SORP 2019 {FRS1021,'
make Jud8ements and estimates that are reasonable and prudent.
state whether appllcable accounting standards have been followed, subject to any material departures disclosed and explained in
the flnancial Statements;
prepare the financial statement5 on the going concern basis unless it Is inappropriate to presume that the charity will continue in
operation.
The trustees are responsible for keeping proper accounting records that disclose wlth reasonable accuracy at any tlme the financial
position of the charity and enable them to ensure that the financial statements comply wlth the Charities Act 2011, the Charities
(Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the
charlty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page S

Blrrnln8ham Methodl$tOrcuh
Number
05101
StatemeThtof Flnanclal Acllvltles
SOFA
forthe
ère*ded 31 Au
U5t2014
Toi•l 2023-
Total
Don8tlons and le
ades
245
245
L796
5L948
In£ome from monetd
Investments
16.136
72.765
2636
451
91.988
Income hom Investment PrDpertles
Assessments on Churthe5
696,336
671,394
63.306
114,165
I,S61,582
696,336
1.437.740
685,761
1655.782
49,264
184,102
1628.653
766,346
Grant5 Retelved
Othei CharStable Income
114,165
Totsi Ihcome
2,636
451
ehdityie
655,796
23,(N)7
178 629
61,644
655,796
D15trltt Assessment
Method15t Church Fund Iconnexlon
Admlnis¢ratlun. tele
hone &travel
178,629
66.439
40.536
247 174
164 007
45,679
4,656
139
Malntenjnce of Manses
Other Ex
endlture ￿ Clrtult
247,174
20.25J
ro
ert
io
13
1,076
38.099
De
Provlslon5
Other E
endlture
Gran15 and Donatlon5
Contrlbutlons to D15trirt Advance Fund
li
260,337
512.777
32.948
113 767
2,100
795 214
2 713 493
12
12.000
875
22.432
43,798
113,767
Totsl Ch•th•bl•
•ndltur•
1.SIIA74
664,148
12mO
875
191712
3 825 753
Nrt lTh¢om
ndltur41
Translers between funds
50,208
174,963
-12000
479
424
212.068
.1197.1
270.855
-230.855
40,000
321.Q63
.12
40.679
.424
212,068
-1,197.114J
Other
nlsed Ins
Galnsl
losse5
pn Monetar Investments
Galnsl
losses
on Investment assets
N•tmovementlThlunds
SIL065
-55,892
-40,679
424
.L197 IIJO
ReconellSatla* of funds:
Total funds brou
ht forwérd
4,658.227
4.979,290
1.476.895
1421003
180,672
168.672
93,696
S3￿1?
6 419,642
7,616 742
Total fvnds E•ryl•d forw•rd
9,728
6.631.710
6,419,642
Forlnformatlon only Money recelved and passed vThto Exteinèl Orianlsatlons
8alance brou8ht forward from last year
Offedn8slGlfts- recelved for External Or84nisations
ONeringslGifts- passed to Extern81 0r6én15ations
BIIan￿ iarried forward
223
223
Pège 6

WrffllTrBh•m Methodlst cIr￿lt
8Al*nceShe¢t•$•t31 ￿￿$t2024
Totsis2024
T￿al$l02)
FIKedAss*ts
Noles
4,fi13.066
4,6D3,066
4.182.671
Equipment
Inyeytrnentpropertyds
IhvEStments
Totolflxtd¢75sets
4.603.066
4.603.066
4,182,671
Cuwmnt Asstts
Oebtors
Tru5t*es forMtthiAstChurth Purposes
DeOts
Central FInar￿e eoard DI
Cash at Bank and In hand
15
74.717
16.000
90.717
160,186
168,672
5129J
L682,363
418,467
46.176
$39.360
8,852
876
417.319
49A52
2,192,855
320.601
248,647
7.411.797
2,800
54,093
Tot•lurnt+JU•t
1,421,002
168.672
9,728
Cutrtnt Ubblllile5
Credtar$ and Attru•l) (due In under l yrl
16
163.136
1.07
164,212
174,826
T¢iolCwrentUoblltles
lfjJ,136
1,076
164.211
174,826
Nttcurrtot •sJetsniioblNtles1
Totoloms lesswrr¢nrllobllltles
376,224
I.421.￿2
168.672
53,017
9.728
2.028,643
2,2a6,971
18
4.979.290
1.421,002
168,672
53,017
9.728
6,631.7LNJ
6.419.642
lonitwm IIDbllltlEildu• •ft•r mov•
th•h Ly•irl
N¢iossei*
4,979,190
I,d21,002
168.672
5),017
9,728
6.631.709
6.419,642
Fundsofth•CIKull
19
19
4,979,290
4975 290
1,421,003
4 658,217
1476 895
Model Trust Fund
Vnreit¢lctedl
Mod2lTrust Fund Ioeslinittd &
19
180 671
nated lundi
Restrictedfundi
19
53.017
53,017
9,728
6,631,710
93,696
10.152
6,419,642
9.728
9,728
TvtslFunds
4,979,2
1,421,002
168.672
53,017
The flMnc141 slltementsw•r• apwo¥*d •nd•uth¢rtsBd for155UE bythe arcuit Ma•tlni•n 12 M•rth 2025.
Slin•don b•h4llalthe Clrcult Meetlni
Andrew
rcult Trqa¥ur•r
Paqe 7

Blrmlngham Methodlst Circult
Clrcult No: 511
Cash flow statement for the year ended 31 August 2024
2024
2023
Statement of tash flows
Cash from operating actlvltles
Net cash used in operating activities
601,329 -767,603
Cash flows from Investing activltles
Dividends,interest and rents from invesknents
Proceeds from the sale of property,plant and equipment
Purchase of property.plant and equipment
91,988
51,948
654.265 1,048,700
403,266
Net cash provlded by Investlng actlvltles
1,149.519 1,100,648
Cash flows from flnanclng a¢tlvltles
Net cash used In flnanclng a¢tlvltles
Change In cash and cash equlvalents in the reportlng perlod
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equlvalents at the end of the reportlng perlod
-149.473
333,045
2,251.611 1.918,566
2,102,138 2,251,611
2024
2023
Recon¢lliatlon of net income to net cash flow from operatln8 actlvltles
Net income lor the reporting period l as per slalemenl of financial aclivilies}
Adjustments for:
L0s81lProfill on the sale of fixed assets
A88el transferred lo Bimingham District
Gain8 on inveslmenlg
Dividends, interest and rentg from investments
lincreaselldecrease in debtors
incr8asel{decreasel in Creditors
Net cash used In operatln8 actlvltles
212,068 -1,197,100
422,394
-94,986
452,922
-91,988
-51,948
69,469
149,027
-10,614
-25,518
601.329 -767,603
2024
2023
Analysls of cash and cash equlvalent
C88h in hand
Short temi deposit Ile8S than 3 months)
Total cash and cash equlvalents
477,171
569,248
1.624,967 1,682,363
2,102,138 2,251,611
Page 8

Blrmlngham Methodlst Clrcult
Notes to the Accounts
l. Basls of Preparatlon
Birmingham Methodlst Clrtuit is a Charity registered in England. The address of the reglstered office Is glven in the charitv
Information on page 2 of these financlal statements. The nature of the charity's operatlons and prlnclp31 actlvltles can be
found within the Trustees, Annual Report located on pages 2 to 5.
The charity constitutes a public benefit entity as deflned by FRS 102. The financial ststements have been prepared in
accordance with Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities
preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
issued in October 2019, the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFR51021, the Charities
Act 2011, and UK Generally Accepted Accountlng Practlce.
The financlal statements are prepared on a golng concern basi5 under the hlstorical cost convention. modlfled to include
certoln items at falr value. The flnancial statements are presented In sterllng which is the functlonal currency of the charlty
and rounded to the nearest £.
The 51gnlflcant accounting pollcles applled In the preparation of these flnanclal statements are set out below. These pollcles
have been conslstently applled to all years presented unless otherwI5e stated.
2. Funds
The funds held constltute.. General Funds held for any purpose of the Clrcuit which are unrestrlcted. The Clrcult Model Trust
Fund has wide purposes defined in Standlng Orders and Is categorlsed as unrestrlcted, but part of the fund has ljeen
deslgnated for specific purposes andls shown separately. Deslgnated Funds whlch are unrestrlcted but set aslde for speclflc
purposes. Restrlrted Funds which are held for a narrower purpose . Details of each materlal fund are dlsclosed In Note 18 to
these accounts. Any funds may be represented by more than lust cash.
3. A¢￿untIng pollcles
Income Re¢ognltlon
Income Is included in the Statement of Flnancial Actlvltles ISOFAI when the Clrcult be¢ome5 entltled to the resources, and the
Trustee5 are reasonably certaln they wlll recelve the resources,. and the monetary value can be measured with sufflclent
rellablllty.
Resources Expended
Th55 is recognised when a Ilablllty Is Incurred, or a constructlve obllgatlon arlses, that results In the payment belng
unavoidable. Llabllltles are recognlsed as soon a5 an outflow of economlc benefit Is consldered more Ilkely than not under the
legal or constructive obligation commlttlng the Clrcult to pay out resource5.
Grant$
Grants made by the Clrcult from Its own fijnds are recognlsed In full at the time of agreement or when the Clrcult accepts that
there Is a legal or operatlonal obllgatlon to make the payment. When the grant Is recurrent over more than one year the
balance payable In future years Is treated as a provision for future commltments In the Balance Sheet agalnst the approprlate
fund, the provlsion being released In future years as instalments are paid in a¢¢ordan¢e with the originally agreed terms.
VAT
Slnce the Clrcult15 not VAT registered. all Input VAT is charged wlth the expenses to which It refer5.
Revaluation of functlonal property assets
The Circult carries its functional property assets at deemed cost, wlth any impalrment belng recognlsed In the Statement of
Flnanclal Activities. The Clrcult has used Insurance value as at I September 2015 a5 Its independent valuation at the date of
transltlon. Sorne of the key assumptions used to determlne the deemed cost of the a55ets are based on the valuer's
knowledge and experlence of the market and values of sSmllar propertles, whlch could be deemed Subjective.
Tanglble fixed assets for use by the Clrcuft
The manses are shown In the accounts at 2015 deemed values or subsequent tost. No depreciation 15 provided on these
assets because the Trustees consider the current residual fair value5 to be not less than their current value. Any depreciatlon
would not be material. The assets have been revlewed for Impairment. Tangible fixed assets are capitalised if they can be used
for more than one year. and individually tost at least £l.000.
Investment Propertles
Investment propertles for whlch falr value can be measured reliably without undue cost or effort are measured at fair value at
each reporting date wlth changes In falr value recognised in 'net gain511105se51 on investments, in the SOFA. The Clrcult does
not hold any investment properties.
Debtors and Creditor5
Debtors and creditors with no stated interest rate and receivable or payable wSthln one year are recorded at transaction price.
Any losses arlslng from impairment are recognised in expenditure.
Page 9

Bimiingham M8thodi$t Circuit
Notes to the Accounts {contlnuedl
Unrestrlctsd
arcult Medel
Desl8nated
Trust Fund {Uniestrictedl
Restrlrted
2024
Totsl
2023
Total
4. 1)onations and legacies
Donations
Legacies
Totsl
245
245
1,796
245
245
1.796
Unrestrfrted
Clr¢ult Model
Desl8nated
Trust Fund Iunrestrlctedl
Restrlcled
2024
Tolal
2023
Total
5. Other charltable lTrcome
Payroll recharges
Benevolent Fund
Sundry income
Transfer from closed Churches
Inner Clty Fund
Clty Centre Fund recharges
Manse Rentsl
Total
51,517
51,517
86.459
2,395
591
15,876
5,660
42,152
30,969
184,102
924
13,521
924
13,521
48,203
114,165
48.203
114,165
6. Payment toTrustees
Payments made to trustees for addltlonal servlces provlded to the Clrcult bv
agreement wlth the Circult Meetln8
2024
2023
Number of trustees who were paid expense5
Nature of the ex
enses..
Travel Expenses, Posta8e & Printlngi Caterlng
Total amount pald
698
681
7. Fèes for *udlt ol th• accounts
2024
2023
Independent auditors, fees for ￿portIng on the accounts
4,596
4,600
Page 10

Blrmlngham Mèthodlst arcult
Notes to the Ac¢ounts {contlnuedl
8. Pald employees
2024
2023
Staff Costs pald durlnz the year were:
Gross wages, salarles and benèfits in kind
Employer's National Insurance costs
Pension costs
Apprenticeshlp Levy
Total staff costs
518,098
44,914
90,081
2,703
655,796
552,283
46,569
96,623
2,816
698.291
AveraBe number of staff employed durlnB the year were:
22
25
There are no employees who recelved total emoluments (excludin8 employer pension costs) of more
than £60,0001É70.c¥JJI.
2024
2023
The Circuit contributes to two pension schemes..
Methodlst Minlsters. Pension Stheme (defined benefltl
Lay Employees, Penslon Scheme Idelined contribution)
78.246
11.835
90.081
83,181
13.442
96,623
Methodlst Mlnlsters. Penslon Scheme
Most ordained presbyters and deacons are member5 of the Methodlst Mlnlsters, Pension Scheme I'MMPS"). Thls
Is a deflned benefit penslon scheme. The Supreme Court held in 2014 that the Methodlst ministers Iwhlch term
Includes pre5byter5 and deacons) are not employees of the church. For slmpllclly, however. when dealin8 wlth
National Insurance Contrlbutlon5 and penslon contrlbutions. the terms 'employe¢ and 'employee' are used as they
would be In an employSn8 bodv.
The Connexlon accounts for the MMPS and show5 the fl8ures In the annual Method15t Church In Great 8rltaln
accounts. The MMPS Is In deficSt but a plan for removal of the deficlt has been proposed and Is beln8 Implemented,
Details of the deficit on thls Scheme can be found In the Annual Report and Accounts of The Methodist Church
at www.methodlst.org.uk
Methodlst Conference 2021 asked Dlstricts, Clrcuots and churche5 to conslder making voluntary donatlon5 of 15% of thelr
free reserves to a Pen5Ion Reserve Fund to cover future deficlt5 In the MMPS. 81rmln8ham Circuit took the
dec151on not to contrlbute to th15 Fund on a voluntary basls. It has now been determlned that the voluntary contrlbutlons
whlch were made are no longer requlred, and they have been returned to the donors wSth Snterest.
£5,170 was prepaid in ￿SpeCt of the Mlnlster's Penslon Scheme at 31 August 20241£6,872 at 31 Au8USt 20231.
Lay Employees, Penslon S¢heme
There Is an employer debt on wlthdrawal from thls scheme whlch was estlmated at £20,217 at 30 September 2020.
9. Leaslni Commltments
Commltt•d to be p•ld:
02Y
Explrln8 Wlthln l Year
Between 2 & 5 Years
After 5 Years
955
478
955
1,433
1,433
2,388
Durln8 the year £1,01712023: £2,009) was expensed through the SOFA In relatlon to operatln8 leases.
2022123 included costs of termlnatin8 the lease at Carr5 Lane.
Pa8ell

Birmlngham Methodist Circuit
Notes to the Accounts (continued)
10. Other Expenditure on Clrcult property
2024
2023
Quinquennial Inspections (Property and Electricall
Management and other fees
13,800
6,451
20,251
7,913
8,439
16,352
Lozells Methodist Church - Inner City Fund - Model Trust Fund
Lozells Methodist Church - Inner City Fund
Villa Road Legal Costs - Inner City Fund
Perry Barr Methodist Church - Inner City Fund- Model trust Fund
3,845
3,192
1,076
14,710
38,099
21,327
11. Other Expendlture
2024
2023
Chlldren and Youth
Subscrlptlons {CIG8, BCT, Citizens)
Trainin8
Audit Fee
Woodgate Valley
Philippians Fund
Meetin8 Expenses
Consultancy
Miscellaneous
7,730
8,313
-250
4,598
4,001
8,871
4,510
4,600
2,880
281
1,373
4,504
1,147
2,100
728
28,868
475
26,991
Connexional ICPFI Levies on Sold Propertles
Capital Payment for Manses
Clty Centre Fund
110,731
655,615
512,097
1,501,622
672,783
795,214
2,713,493
12. Grants & Donations
2024
2023
Holly Hill School
Hawkesley School
2,000
2,000
4,000
5,359
12,000
875
2,000
2,000
4,000
1.282
12,000
Perry Hall Replacement Windows (2023 Car Park )
Lozells Staffing costs
Setting up Holly Hill Church
Coleshill Outreach Worker
Roof replacement- Water Orton
Benevolent Fund
Grant for Roller Shutter- Hall Green
Grant for HeaderlPipework- Hall Green
1,950
25,000
3,200
564
2,024
49,823
Page 12

Blrmln8ham Methodlst Clrcult
Notes to the Accounts Icontlnuedl
IS. Analysls of debtors
2024
2023
Accrued income linclude5 outstanding assessment paymènts)
26,151
91,789
Other debtors
40,850
44,397
Loans
23.716
24.000
Total Debtors
90.717
160.186
Analysls of Loans
Duè wlthln one year
8,01))
8.000
Due within two t¢ ffve years
15,716
16,OQ)
Due afterllve years
23,716
16. Anofysls of ¢urr*nt Ib•bllltl•s •nd long term ¢r•dlwrs
Prepaid Assessments
133,097
133,837
Other Credltors
31,115
40,989
Total Current Llablllila8
164,212
174,826
17. C4pltal Commllments and Contlnlent Llabllltl
At 31 Au8USt 2024 capital commitments amounted to..
At 31 Au8USt 2024 contln8ent Ilabllltles amounted to..
18 An•lys1s of NetA5sets b•tw••n funds
Totsls 2024
Totsls 2023
Fl¥ed assets
Current a55ets
Current Ilabllltles
4,603,066
539,360
-163,136
4.979.Z90
4,603,066
2,192,855
-164,212
6.631.709
4.182,671
2,411,797
-174,826
6.419.642
1,421,002
168,672
54,093
-1,076
53.017
9,728
IA21.002
168.672
9.728
Page 14

111
Hu
11111
uiiiiiu
111
111
111

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o ?
111111
•* 7J

Birmingham Methodist Circuit
DECLARATIONS
Treasurer
I tonfirm that these accrual based accounts for the year ended 31 August 2024 have been prepared from the
records of the Circuit and that they include all funds under the control of the
Circuit Meetlng.
Signature of Treasurer
Date
Name of Treasurer
Andrew Morris
Address
11 Rodman Close, Edgbaston, Birmingham, B15 3PE
Presentatlon to the Clrcult Meetln8 for approval.
I confirm that the annual report and accounts for the year ended 31 Au8USt 2024
were presented to the Clrcuit Meetin8 at its meetin8 on
and were approved.
Signature of the Chair of the
meetin8
Name of the Chalr of the
meeting
Rev Faral Mapamula
Date
22
Page 17

REPORT OF THE INDEPENDENT AUDITORS TO THE TRusfEES OF
BIRMINGHAM METHODIST CIRCUIT
Opinlon
We have audited the financial statements of Birmingham Methodist Circuit (the 'charity'l for the year ended 31
August 2024 on pages SIX to sixteen. which comprise of the statement of finanical activities, the balance sheet,
cash flow statement and the notes to the financlal statements, including a summary of significant accounting
policies. The flnancial reporting framework that has been applied in their preparatlon is applicable law and United
Kin8dom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reportin8 Standard
applicable in the UK and Republic of Ireland, Iunited Kingdom Generally Accepted Accounting Pratticel.
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 August 2023 and of its incoming
resources and application of resources for the year ended,.
have been properly preapred in accordance with United Kingdom Generally Accepted Accountlng
Practice. and
have been prepared in accordance with the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditin8 IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the 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 statement5 in the UK, including the FRC'5
Ethical Stondard, and we have fulfilled our other ethlcal responsibilities in accordance with these requirements.
We believe that the audlt evldence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Concluslons relatlnB to golng concern
We have nothing to report in respect of the following matters In relation to which the ISA5 IUKI require u5 to
report to you where..
the trustees, use of the 8oin8 concern basis of accounting In the preparation of the financial
statements is not appropriate. or
the trustees have not disclosed in the financial 5tatement5 any identified materlal uncertainties that
may cast signlficant doubt about the charity's ability to continue to adopt the going concern basis of
accounting for a period of at least twelve months from the date when the f inancial statements are
authorised for issue,
Other Informatlon
The trustees are responsible for the other Informatlon. The other Informatlon comprlses the Informatlon In the
Trustees, Annual Report, but does not Include the financlal statements and our Report of the Audltors 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 connertion with our audit of the financial statements, our responsibility is to read the other information and. in
doing 50, consider whether the other informatlon is materially inconsistent with the financial 5taternent5 Qr our
knowledge obtained in the audit or otherwise 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 mi55tatement of thi5 Other information, we are
required to report that fact. We have nothlng to report in this regard.
Page 18

REPORTOF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BIRMINGHAM MEfHODIST CIRCUIT (continued)
Matters on whith we are required to report by exceptlon
We have nothing to report in respect of the following matters in relation to which the Charities {Accounts and
Reports} Regulatlons 2CNJ8 requires us to report to you if, in our opinion:
the information given in the Trustees, Annual Report is intonsistent in any material respect with the
financial statements,. or
Sufficient and proper accounting records have not been kept,. or
the financial statements are not in agreement wlth the accounting records and returns,. or
we have not received all the information and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in the trustees, responsibilities statement set on page 5, 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 materlal misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assesslng the charity's ability to contlnue
as a 8oin8 concern, disclosing, as applicable, matters related to going concern and using the going concern basls
of accounting unless the trustees either intend to liquidate the charlty or to cease operations, or have no
realistic alternative but to do so.
Auditorfs responslbllitles for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
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 a Report of the Auditors that includes
our opinion. Reasonable assurancels a hlgh level of assurance, but is not a guarantee that an audlt conducted in
accordance with ISAS IUKI wlll always detect a material mlsstatement when It exlsts. Misstatements tan 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.
The extent to whlch our procedures are capable of detectlng Irregularlties, Includln8 fraud, Is detalled below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line wlth our responsibilities, outlined above, to detect material misstatements in respect of irregularities
including fraud. The objectives of our audit are to obtain sufficient appropriate audit evidence regarding
compliance with laws and regulations that have a direct effect on the determination of material amounts and
disclosures in the financlal statements, to perform audit procedures to help identlfy instances of non-
compliance with other laws and regulations that may have a material effert on the financlal statements, and to
respond appropriately to identified or suspected non-compliance with laws and regulations identified during the
audlt.
In relation to fraud. the objectives of our audit are to identify and assess the risk of material misstatement of the
financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the assessed risks of
material misstatement due to fraud through designing and implementing appropriate responses and to respond
appropriately to fraud or suspected fraud identified during the audit. However, it is the primary responsibility of
trustees, with the oversight of those charged with governance, to ensure that the entity's operations are
ondutted in accordance with the provision5 Of laws and regulations and for the prevention and detection of
fraud.
Page 19

REPORTOF THE INDEPENDENT AUDITORSTOTHE TALISTEESOF
PIRMINGHAM METHODISTCIRCVIT l¢ontlnu¢dl
8ased on our understandlng ofthe th•rty, we IdentSfied thatthe princlpal rtsks of non-cornpllènce W￿hlawS
and regulatlons related tothe Chadtles Art 2011, and we considered the extertto which noncompl58n￿ ml8ht
have a matedal effett onthe financlèl stètements. We evaluated manaÉement's Incentbves and opportunStSes
forfraudulent manipulètlon ofthe finandal St￿ementS(sndudIn£ the rtsk of overrlde of controls), and
determintdthatthe prSndpal rfsks were related tothe posting of Inapproprlatelournal entrles and
rnanagement blès In key 8c£ountln8lud8ements and estlmates. In SdentSfylngand assess5n8￿5ks of materlal
mlsstatement In respect of Irregular￿les. Indudln8 frèud. the audlt en8a8ernent ieam..
- obtalned an understèndlng ofthe legèl and regulètorylramework that the charfty operates In and how the
tharty Is tomplyln8 ￿th the leg81 and regulatory framework..
- inqulrÈd managèment andtrustees, abouttheir own Identlfi'cation and assessmentoltht ￿Sk5 tsf
Irregularit1È5. intludin8any knt)wn actual. suspÈtted oralle8ed Instances of fraud..
- dlscussed matters about non-crThpllance w￿h lows and regula￿0Th£ and howfraud rnlght ottur Intludlng
sses5ment of how and wherethe finoncial staternents may be $usceptlblÉ tofraud..
- revlewed mlnute$ of Met￿TrY olthe Board of Trustee5 to Identlfysl8nthcantorunu5ual trnn5•Ctlons and
known or suspected Instgnces of fraud or non-compllance ￿th laws and re8ulatlons
- r￿leWed accountln8 estimates for blas And evaluatlniwhether clrcumstsnces produclnlanyblas, represent a
rlsk of rnaterlal mlsstatement due to frèud,. and
8eciuse ofthe Inherent Ilm4t4tlons of an •udlt. there Is • risk th•t we ￿11 noi deteet all Irre8ularRies, Indudlns
those ￿ld￿n&t0 a materSal mlsstatement Sn the financial st4tement5 or n(TrcomplSance wth resulation. Thls
rlsk Increases the moreth•t compllance %￿th a law N reiulatSon15 removed from the events and transact1￿$
refleaed In the financlql statements. Js we ￿11 be less Ilkely to become aware of in5t4nces of non-compllinct.
The rlsk is also 8reater re8•rdSn8 Irrewlarltle5 occuirln6 due to fraud r4therthan error, as fraud Involve5
Intemlonal concealrnent, for8ery, colluslon, omlssion or mSsrepresentation.
A further des(dptlon of wr responsbbl1￿heS for the audlt of the financlal statements Is loc*ed on the Flnènclal
Reportln8Coundl's webslte at ￿M.fr£.Or8.￿k1èudft0rsresponsstsSIIt￿es. Th15 descrlptlon forms pqrtol our
Report ofthe Independent Audltots.
Ulevfour￿POrt
Thls report Is m8de tothe ch•￿tY,5 trustees, os • bodyi In accordance ￿th Part 4ofthe chOr￿leS
IAccounts and Reports) Re8ulgtlons 2(￿)8. Ourgud4twork hgs been undertaken sothat we ml8ht stateto the
chgrbty'strustees those matters we are requlred to stiteto them In a Report of theAudltors and foy noother
purpose. Tothe fullest extent pemi￿ted bylgw, we do not acceptor assume responslbllltyto anyone other
than the ch8dty and the chgrfty's Lrustees as a body, for our •udft work, forthls report, orforthe oplnSons we
h￿e formed.
Wèllace Crooke
Chartered Accountants & Aeglstered Au
Wallace House
20 81rmln8h8m Road
W•lsèll
West Mldllnds
WSI 2LT
tors
Date.. IWI 0slioL
Wallxe tsooke Is ell￿ble for aPp￿rtment as audltor of the chadty byvlrtue of Its ell8lblltyfor •ppolntmentas
lud￿Or of a company under s¢rtlon 1212 ofihe CompanlesArt 20C6.
Page 20

Appendix A
Blrmlngham Methodlst Circuit
CIRCUIT ASSEMBLY MEMBERSHIP
PRESBYfERS
Rev Farai Mapamula
Rev Cleopas Sibanda
Rev Quophie Anochie Ababio
Rev Ping Ting Chen
Rev Molly Chitokwindo
Rev Caroline Hague
Rev Karen Webber
DEACON
Angle Allport
PROBATIONER PRESBYfER
Julie Clark
MINISTERS IN OTHER APPOINTMENTS
Rev Mindy Bell
CLERGY IN LEP'S
SUPERNUMERARY MINISTERS
Rev Alison Geary
Rev Donald Sampson
Rev Caroline Homan
Rev Barbara Calvert
L4YWORKERS
Ermlne Mitchell
Diane Webb
Salome Noah
CIRCUIT STEWARDS
Marjorie Roper
Remi Olatunbosun (Property)
Sarah Tolley
Richard Klrby
Moses Dakunivosa
Angel Chiu
CIRCUITTREASURER
Andrew Morrls
Safeguarding Convenor
Sue Ford
Queens Foundation
Rev Gary Hall
CA Minute Taker
Valerie Edden
Clrcult Local Preachers & Worship Leaders Repre5entatlve5
Flona Beadle
Keith Dennis
Danny Dorsett
Annette Sampson
Gareth Davls
Helen Woodall
CO-OPTED MEMBERS
Kath Collman
CIRCUIT CHURCH REPRESENTATIVES
Acocks Green
Mark Firmstone
Alan Bennett
Helen Powick
Pages 21-25

Appendlx A
Beacon
Judith Wingate
Jeremy Parker
Sheila Maggs
Cambridge Road
Anne Lockyer
Barbara Howarth
Nicola Sharman
Castle Bromwich
Sue Mitchell
Gareth Davies
Mark Ashmore
The Church at Carrs Lane
Peter Woodall
Chinese Church
An8el Chiu
Cynthia Law
Rhoda Tong
Slssy Wong
Cotterid8e
John Cllff
Mike Meadows
Dorothy Audley
Pages 21-25

Appendix A
Dorridge
Lynne Wllson
Phil Salmon
Lis Helliar
Helen Munday
Earlswood
Paul Spence
Pat Fowler
Jenny Cockroft
Great Barr
Roger O'Hare
Hall Green United Community Church
Brian Dickens
Val Dickens
Blair Ke55eler
Hawkesley
Cllve Sweet
Hazelwell
Janet Thomas
Peter Thomas
Lon8brld8e
Bri8ht Obeng
Philip Osborn
Lenroy Ryner
Lozells
Ellalyn Blake
Carollne Nana-Tchoun8a
Lyndon
Janet Rudge
Lorraine Sibson
John Evans
Pages 21-25

Appendix A
Nether Whitacre
Carol Morgan
Jane Taylor
Helen Howell
Northfield
Colin Capell
Boaz Beoluf Jangan
Laura Enonchon8
Perry Barr
Pansie McKenzie
Neilson Williams
Perry Hall
Daphne Grav
Vivette Haylette
Sarah Tollev
Saltley
Lorna Neale
Sylvlna Payne
Ralf Neale
Selly Oak
Richard Klrbv
Brian Noake
Karen Ashton
Shirley
Lois Beaumont
Blll Russell
Pat Lowe
Solihull
Carollne Hinchliffe
Jennl Kitson
Yan Yeung
Christlne Burr
lan Hancock
Alan Faulkner
South Yardlev
Llz Lyons
Joe Glasford
Pa8es 21-25

Appendix A
St Andrew's Chelmsley Wood
St Andrews Stlrchley
Margaret Murphy
Sue Ford
St Michaels
lan Crockford
Trlnity Monkspath
Clive Prentice
Ann Prentice
Water Orton
Gill Day
Mike Cox
Roger Boult
Pages 21-25