2025-08-31-accounts

Be Accruals AccountsCircuit | Py 2024-2025

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THE METHODIST CHURCH REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2025

Birmingham Methodist Circuit

Registered Charity - Registration number

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Birmingham District
Ministers awwewunvnnmuneeh&V Cleopas Sibanda, Rev Farai Mapamula,
--...evQuophie Ababio, Rev Mindy Bell, Rev Ping Ting Chen,
...- Rev MollyChitokwindo, Rev Julie Clark, Rev Caroline (Caz) Hague
wennennnnnnnna-e¥ Karen Webber, Deacon Angela Allport . nl
Circuit Stewards nao... 2arah Tolley, Angel Chiu, Mosese Dakunivosa, RichardKi
nnenenennnnnnnel omni Olatunbosun (Property), Andrew Morris
Circuit Treasurer
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Birmingham Methodist Circuit TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Introduction

Welcome to the Annual Report of the Birmingham Methodist Circuit. The Circuit consists of 30 Methodist and Local Ecumenical Partnership churches in the City of Birmingham and surrounding area, served by a team of ordained and lay staff.

Vision Statement and Priorities

Birmingham Methodist Circuit aspires to be a welcoming Christian family with Inspiring worship, radical compassion and social justice at its heart. In this way and following 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 Circuit, we have agreed the following five priorities for the meaningful sharing of our God given resources:

Transforming Life - We alm to live in such a way as to bring about positive change in our own lives and the lives of others, to share God's love and to learn and grow as followers of Jesus both individually and In community. Inspiring Worship - We aim to offer worship across the Circult which glorifies God, is inviting to all, enriches falth and Inspires us to respond,

Radical Compassion - We aim to develop and practice a radical compassion which is welcoming, Inclusive, safe and empowering.

Social Justice - We alm to speak out and take action agalnst injustice In all its forms.

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |A Methodist|Perspective|- Working|together|with|our ecumenical|partners|and|many|others,|we|alm|to|uphold|the values|and|principles| |which|arise from|our Methodist|heritage,|Including|being|sustainable,|ethical,|collaborative and|connected|to|Methodists|across our| |nations|and|around|the|world.| |Full|Name|of Charity:|Birmingham|Methodist|Circuit| |Registration|Charity Number:|1132926| |Date|of registration:|23|November 2009| |Main|communication|address:|Birmingham|Methodist Circuit|(Circult Office),|Selly Oak|Methodist Church,|Langleys|Road,|Selly Oak,| |Birmingham,|B29|6HT| |The members|of the|Birmingham|Methodist|Circult|Meeting|are|the|Charity|Trustees,|membership|belng|made|up of circuit|office| |holders,|ministers and|representatives|appointed|by|the|local|churches.| |Full|membership|is shown|as Appendix A to|this|report.| |Circuit|Ministers|and|officers| |Active|Circuit|Ministers:|Rev|Faral|Mapamula,|Rev|Cleopas|Sibanda| |Rev|Quophie|Ababio,|Rev Melinda|Bell,|Rev|Ping|Ting Chen,|Rev|Molly Chitokwindo,| |Rev Julie|Clark,|Rev|Carollne(Caz)|Hague,|Rev|Karen|Webber,| |Deacon|Angela|Allport| |Circult|Lay|Workers:|Mrs|Ermine|Mitchell,|Mr|lan|Nannestad,|Mrs|Diane Webb| |Circuit|Stewards:|Ms Sarah|Tolley,|Ms|Angel|Chiu,|Mr Mosese|Dakunivosa,|Mr|Richard|Kirby,| |Mr Remi|Olatunbosun|(Property)| |Administrators:|Mrs|Narinderjit|Kaur,|Mrs Salome|Noah,|Mrs Sue Saunderson,| |Mrs Jayne Snape,|Mr|Reuben|Willlams,|Ms Mima|Yedale| |Circuit Treasurer:|Andrew|Morris|(Circuit|Treasurer)|acted|as|the|principal|officer|overseeing|the|day|to|day|financial| |management|and|accounting|for the|Circuit|during|the|year.| |Auditor:|FWC Advisory|Ltd, XandWhy The Foundry| |6|Brindley|Place,|Birmingham|B1|2JB| |Investment|Bankers:|Central|Finance|Board|of the|Methodist|Church| |Trustees|for|Methodist|Church|Purposes| |CAF|Bank|Ltd| |Circuit|Property| |All|Circult|property|is|held|in|the|name|of The Trustees|for|Methodist|Church|Purposes|(TMCP}.|

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Birmingham Methodist Circuit TRUSTEES' ANNUAL REPORT (continued)

Review of the year

The Circult has been In existence for fourteen years. Faced with the difficulty of achieving a balanced budget, the decision was taken to use reserves to excludingmake up thecapital shortfall.transactionsIncreasing. Therecosts was andandecliningoverall surplus income on have unrestricted led to a shortfall funds forof £690,007. the yearHoweverto 31 August excluding 2025 Incapital the general transactions, fund of £320,913,the overall shortfall is £323,908, Faced with the reduction in available presbyters and a financial deficit, the Circuit grouped its resources of churches, lay and ordalned staff, lay preachers and supernumerary ministers into five Mission and Ministry Teams, to provide more focussed mission, The teams were effective from 1 September 2019 but the Covid-19 pandemic meant they are still not fully embedded in the life of the Circuit. From 1 September 2021 there was a reduction to four Mission and Ministry Teams.

Many churches have seen a reduction in their income, and have had to use reserves to pay their assessment and other costs. In contrast, the Circult has seen a reduction in some of its costs, as some meetings are now held on Zoom and staff numbers have reduced, Income trends Circuit income is primarily drawn from the assessment paid by the Circuit churches, Some churches were unable to increase their assessment payments in 2024/25, Rental Income In 2024/25 Is derlved from the rental of three manses which were surplus to current needs. Expenditure trends Stipends and salaries have Increased each financial year in line with conference approved increases, and to pay the Living Wage, 17% of General Fund expenditure is the Circuit contribution to the District and Connexion, of which 81% Is used to fund the work of the wider Methodist Church. This contribution increased by 2.5% from the previous year. The other expenditure Includes substantlal amounts Incurred on maintaining the Circuit manses to an appropriate standard. Plans for 2025/26 Circult financial plans for the current year have been prepared on the basis that there are 10 ordained staff, with anticipated cost of living stipend Increases and a small Increase in the assessment paid to the District. Overall the total amount offered as assessment by the churches Is slightly lower than for 2024/25.

Plans for 2026/27 Circuit financial plans for 2026/27 have been prepared on the basis that there will be 11 ordained staff, with anticipated cost of living stipend increases and no change In the assessment paid to the District. At the time of writing, it appears unllkely that Circult income from the churches will remain at the 2025/26 level as membership continues to reduce and at least one church may have ceased to meet, Circuit reserves have been boosted by sales of surplus properties and so It Is considered that the Circuit remains a going concern financially despite anticipated reductions in our income.

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Alms and organisation Charity objective is to act as a Resource provider within the area around Birmingham and Sollhull for 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 discipline of The Methodist Church; b) Any charitable purpose for the time belng of any Connexlonal, District, Circult, local or other organisation of The Methodist Church; c) Any charitable purpose for the time being of any society or institution subsidlary or ancillary to The Methodist Church; d) Any purpose for the time being of any charity being a charity subsidiary or anciilary to The Methodist Church

The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.

The teaching of Christianity through sermons, courses and small groups.

The resourcing of pastoral work including visiting the sick and bereaved.

Taking religious assemblies In local schools,

Promotion of Christianity through the staging of events and services.

Provision of chaplaincy services to the local university and other institutions.

Public Benefit

We confirm the trustees have had regard to the Charity Commission's guidance on public benefit.

Structure, Governance and Management The governing document for the circuit is the Deed of Unlon (1932) and Methodist Church Act (1976) Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD), Day to day management of the circuit Is undertaken by the Circuit LeadershIp Team along with the Local Preachers Meeting, the Circuit Finance Committee, the Circuit Property Committee and the Circuit HR Group.

Volunteers

The Circult is Indebted to the many volunteers without whom it could not function, Lay Preachers conduct m any of the Sunday services, and volunteers play prominent roles In the stewardship of Circuit finances and property, and serve as Trustees, members of the Circuit Leadership Team, and on many other committees and working groups. Trustee Training 4 range of guidance produced by Methodist Connexion ta support the effective running of the Circuit, specifically the leaflet The Role of a Trustee In The Methodist Church’ [s availableto all new Circult Assembly members as induction to thelr role as trustees.

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, Hazelweli, 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.

Risk 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 review process undertaken and recorded.

income and Expenditure is being monitored in total and is compared with the approved annual budget on a regular basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

Safeguarding

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 Gad’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:

e the care and nurture of, and respectful pastoral ministry with, all children, young people and adults.

e the safeguarding and protection of all children, young people and adults when they are vulnerable. e the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.

e We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, Including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.

e We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.

e 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. e Inall these principles we will follow legislation, guidance and recognised 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 churches.

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 adults who may be vulnerable.

Birmingham Methodist Circuit TRUSTEES’ ANNUAL REPORT (continued)

Circuit Projects

The Circuit discontinued support for the Project at Lozells Church and Community Centre in August 2025. In 2024/25 The Circuit spent £43,680 on the running costs of the Lozells project (2023/24 £48,427). The Circuit supports the New Places for New People Project at Stechford, now known as The Table. Cost to the Circuit in 2024/25 was Nil (2023/24 £2,593). The Circuit gave £515 each to Holly Hill School and Hawkesley School, both Methodist/Anglican schools, The Circuit spent £1,902 on Bread & Belief at Birmingham University Chaplaincy in 2024/25 (2023/24 £2,728)

Reserves Policy

The Reserves Policy for the Circuit 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 and/or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches. Further reserves are held to meet anticipated future shortfalls of income compared to expenditure, and to enable the Circuit to acquire property if required.

The total funds held at 31 August 2025 are £7,321,109, of which £9,122 are restricted and £208,385 are designated. A detailed analysis of the funds is set out in Note 18 on page 15.

Fixed Assets £3,612,738 - unrestricted funds.

The balance of funds held after allowing 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 £3,490,864 as at 31 August 2025, giving approximately 3 years’ cover for expenditure. This is considered sufficient.

Trustees’ responsibilities statement

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application 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 consistently;

• observe the methods and principles in the Charities SORP 2019 (FRS102);

• 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 financial statements;

• . Prepare the financial statements 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 with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Birmingham Methodist Circuit

Number

03/02

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Statementof Financial Activities (SOFA) for the year ended 31August 2025
= z_ | # 4
FPm 3a &égu§ 3ao35>: 3ceFA
% 2 z § ne Bs Total 2024-] Total
Zs8 8 ss& 2 | §56 A2gs PJ% 25 2023-24
a ie ee eel (ieee! Ree soe Gaile
Donations andlegacies | | ot |ata
[income from monetary Investments || —ta,s7asn0aea] | aa] 39] a23,774] oa
fincome from investment Properties =| SS} S| |
fAssessments on Churches | S| Sagan] =| | Te s6.00] 506,336
lGrantsRaceived | S|stale1so7sa]aziaeraf | |5.355.367]tao] 63,3091,487,740
Other Charitable income Ps | asyosof
MrotalincomesdPt ssofttss
SS S| t03.a79| 3,32ng76] —o—.aa| a9] 4.302.194) 2,003,780
DE i Ds eea PExpenditure ee es esee\
eSi a cs Mil Pen (Siemans | (ae) Sees\
Stinends, salaries. NIC & Pension costs | 8 | e797] |CTC 697,977 655,796\
IDistrictS| Assessment S| Stoo} S| 19,208] __23,007]\
Methodist Church Fund (Connexion a 187,491 178,629\
Administration, telephone & travel |_| 65118, saza] |St] 70,399 66,439\
finsurance,utilites.etc | | zona PP 33913] 40,536]\
[Maintenance ofManses | S| azpgapPP 329,240) 207,174\
Other Expenditure on Circuit property A a a (ee (aay CT.* (EE TE:T,\
Depreciation | tk |\
Other Expenditure 1165845] | so] = 330,5¢3] 795,214\
Grantsand Donations | | a2] 30,391] 4,334] | 000) 49,645; 49,823)\
Contributions\
to District Advance Fund ese 109,275} ick We [numeneountif] angi Af 209,275] 113,767]\
Total Charitable Expenditure —_ 2,324,618 | 1310425} 14334 a.417|_—_— 1,000) 3.6! 794] _2,191,7121\
SSeS eee SSS SS See SSS SSS. BSS ESSSEEE—>yE—— EE LSS
Net Income/{expenditure ) | -1,311,241 | 2.014581) -14,334) 1.030] 606 689,400) 212,068
Transfers between funds a ee
Other recognised gains / (losses) ass
Gains/{losses) on monetary investments Pt of f | ff ft.
lGains/flosses)oninvestmentassets | | i}
Net movement in funds ee 1,725, vel ase owl so 689,400 212,068)
Recancllation of funds: el
Total funds brought forward | 4,979,290 421.002 168,672] 53,017) 9.728 6,631,709) 6,419,642
Frotaltunds carved forward =|| 3,956,897] 3,246,708] 154396] sa.oar] [_—_a.az2|__7.321,209]] _ 6,621,710
For information only Money received and passed on to External Organisations
Balance brought forward from last year iT aT)
Offerings/Gifts - recelved for External Organisations
Offerings/Gifts - passed to External Organisations
Balance carried forward Te)
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Daan

Birmingham Methodist Circult

Balance Sheet as at 31 August 2025

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7 ¥ a Totals 2025 Totals 2024
“5| #7 | 3
e¢
ae2ee) eea) ee (EAR5 (i=3 GG2 a |
Fixed Assets
Notes
a a SS eS SS ST
Total fixed assets 36273 612.736] 4,603,086
Current Assets
1og.a7z| goo f g az} [9.709]]
Deposits 138,705 154,338 624 967
{Central Finance Board Deposits || sznasof | saszaf za] 00,278) 7,239]
Cash at Bank and in hand a ee eeSY)RY 72 49,852
496177] 3,146,705] 154.338) 54.047] = 9,22) 3,860,289) ——,19 2.855
Current Liabilities
Creditors and Accruals {due in under
1 yr) 152,017,a ee ee ee eee
Bee eeOS EE)aSS aee,eTee ES [Sy
Netcurentassets/iobiitie)| |_3e4asol__3346,705] 154339]__sqou7]__aazzl__3,708.372| _ 020,643
Total assets fess current liabilities] 18 3,956,897) 3,146,705] 154,338) 54.047
Long term Itabliities (due after more than
tyear) 0 (')
Funds of [the] [Circuit]
General Fund {Unrestricted 3,956,897) 3,956,897 4.979.290
ModelTrust Fund (Unrestricted |3,146,705 |_3,146,705| 1,423,002]
Model Trust Fund (Designated &
Unrestricted 19 3 168,672
Designated funds | 54,047] | s4oa7] 53.013]
Restricted funds Total p92]tag] 9,728
Funds |3.956,897] 3.146.705] 154,338] saaa7] 9.122) 7,323,103] [6,631,709]
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The financiala statements were approved and authorised far issue by the Circuit Meeting on 23i March 202 < Signed on behalfof the Circuit Meeting here pill

Birmingham Methodist Circuit

Circuit No: 3/2

Cashflow statementforthe yearended 31 August2025
	2025	2024
Statement ofcashflows	£	£
Cash from operating activities
Netcash used in operating activities	-528,041	601,329
Cashflowsfrom investing activities
Dividends,interestand rents from investments Proceedsfrom the sale of property,plantand equipment	123,774 2,048,768	91,988 654,265
Purchase ofproperty,plant and equipment	0	403,266
Net cash provided byinvesting activities	2,172,542	1,149,519
Cashflowsfromfinancing activities	0	0
Net cashused infinancing activities	0	0
Change in cash and cash equivalents inthe reportingperiod	1,643,779	-149,473
Cash and cash equivalents atthe beginning ofthe reporting period	2,102,138	2,251,611
Cash andcash equivalents atthe end ofthereporting period	3,745,917	2,102,138
	2025	2024
Reconciliation ofnetincome tonet cashflowfromoperating activities	£	£
Netincome forthe reporting period (as per statement offinancial activities)	689,400	212,068
Adjustments for:
Loss/(Profit) on the sale offixed assets	-1,058,439	422,394
Gains on investments	0	0
Dividends, interest and rentsfrom investments	-123,052	-91,988
(increase)/decrease in debtors	-23,755	69,469
increase/(decrease) in creditors	-12,195	-10,614
Net cash used in operating activities	-528,041	601,329
	2025	2024
Analysisofcash and cash equivalent	£	£
Cash in hand	452,874	477,171
Shortterm deposit (lessthan 3 months)	3,293,043	1,624,967
Totalcashandcashequivalents	3,745,917	2,102,138

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Birmingham Methodist Circuit

Notes to the Accounts

1, Basis of Preparation Birmingham Methodist Circuit is a Charity registered in England. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity's operations and principal activities can be found within the Trustees' Annual Report located on pages 2 to 5.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to Include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1. Funds The funds held constitute: General Funds held for any purpose of the Circuit which are unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as unrestricted, but part of the fund has been designated for specific purposes and is shown separately. Designated Funds which are unrestricted but set aside for specific purposes. Restricted Funds which are held for a narrower purpose . Details of each material fund are disclosed in Note 18 to these accounts. Any funds may be represented by more than just cash.

3. Accounting policies

Income Recognition

Income is included in the Statement of Financial Activities (SOFA) when the Circult becomes entitled to the resources, and the Trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability. Expended This is recognised whena liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more Ilkely than not under the legal or constructive obligation committing the Circuit to pay out resources.

Resources Expended

Grants Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation 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 commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms,

VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

Revaluation of functional property assets

The Circuit carries its functional property assets at deemed cost, with any impairment being recognised in the Statement of Financial Activities. The Circuit has used insurance value as at 1 September 2015 as its independent valuation at the date of transition. Some of the key assumptions used to determine the deemed cost of the assets are based on the valuer’s knowledge and experience of the market and values of similar properties, which could be deemed subjective.

Tangible flxed assets for use by the Circuit

The manses are shown in the accounts at 2015 deemed values or subsequent cost. No depreciation is provided on these assets because the Trustees consider the current residual fair values to be not less than their current value. Any depreciation would not be material. The assets have been reviewed for impairment. Tangible fixed assets are capitalised if they can be used for more than one year, and individually cost at least £1,000,

Investment Propertles

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in 'net gains / (losses) on investments’ in the SoFA. The Circuit does not hold any investment properties.

Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within ane year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Birmingham Methodist Circult

Notes to the Accounts (continued)

4, Donationsand legacles	Unrestricted	CircuitModel TrustFund	CircuitModel TrustFund	Designated (Unrestricted)	Restricted		2025 Total	2024 Total
	£	£		£«	£		£
Donations	220						220	245
Legacies							0	0
Total	220		-		-		220	245
. . 5,Othercharitableincome	Unrestricted	CircuitModel TrustFund		Designated (Unrestricted)	Restricted		ae Total	2024 Total
	£	£		£	£		£	£	;
Payroll recharges	75,487	ie					75,487	51,517
Benevolent Fund						0	0	0
Sundry income	550						550	924
Transferfrom closed churches	3,918						3,918	13,521
InnerCity Fund						0	0	0
City Centre Fund recharges							fe)	0
Manse Rental	37,697						37,697	48,203
Total	117,652		0	0		0	117,652	114,165
6. Paymentto Trustees							2025	2024
Payments made to trusteesforadditional services provided totheCircuitby
agreementwiththe Circuit Meeting						:
Numberoftrustees who were paid expenses
Nature ofthe expenses:	Travel Expenses, Postage&		Printing, Catering
Total amount paid						£	1,162
7. Fees forauditoftheaccounts							2025	2024
Independentauditors'fees forreportingontheaccounts						fl4,800] == 4,596)

Birmingham Methodist Circuit

Notes to the Accounts (continued)

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|||||||| |---|---|---|---|---|---|---| |8.|Paid employees|2025|2024| |Staff Costs|paid|during the year|were:| |Gross wages,|salaries and|benefits|in|kind|£} 559,594]|518,098| |Employer’s|National|Insurance costs|£|56,192|44,914| |Pension|costs|£|79,481| |Apprenticeship|Levy|£|2,711| |Total staff costs|£||697,977||655,796|| |Average number|of staff employed|during the year were:|

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There are no employees who recelved total emoluments (excluding employer pension costs) of more than €60,000 (€70,000).

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |The|Circult|contributes|to two|pension|schemes:| |Methodist|Ministers'|Pension|Scheme|(defined|benefit)|£|65,308|78,246| |Lay|Employees'|Pension|Scheme|(defined|contribution)|£|14,173|11,835| |£|79,481|90,081|

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Methodist Minlsters' Pension Scheme

Most ordained presbyters and deacons are members of the Methodist Ministers’ Pension Scheme ("MMPS"). This Is a defined benefit pension scheme. The Supreme Court held In 2014 that the Methodist ministers (which term includes presbyters and deacons) are not employees of the church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms ‘employer’ and 'employee' are used as they would be in an employing body.

The Connexion accounts for the MMPS and shows the figures In the annual Methodlst Church In Great Britain accounts. The MMPS is In deficit but a plan for removal of the deficit has been proposed and is being implemented. Details of the deficit on this scheme can be found in the Annual Report and Accounts of The Methodist Church at www.methodist.org.uk

Methodist Conference 2021 asked Districts, Circuits and churches to consider making voluntary donations of 15% of thelr free reserves to a Pension Reserve Fund to cover future deficits in the MMPS. Birmingham Circuit took the

decision not to contribute to this Fund on a voluntary basis. It has now been determined that the voluntary contributions which were made are no longer required, and they have been returned to the donors with interest.

£5,064 was prepaid In respect of the Minister's Pension Scheme at 31 August 2025 (£5,170 at 31 August 2024).

Lay Employees' Pension Scheme

There fs an employer debt on withdrawal from this scheme which was estimated at £20,217 at 30 September 2020.

9. Leasing Commitments

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|||||||||| |---|---|---|---|---|---|---|---|---| |Committed to be paid:|2025|2024| |Expiring Within|1|Year|£|478|955| |Between|2 & 5|Years|£|-|478| |After 5|Years|£|-|-| |£|478|1,433| |——————___—————X| |During the year £885|(2024:|£1,017)|was expensed|through the SoFA|In|relation to|operating|leases.| |10.|Other|Expenditure|on|Circuit property| |2025|2024| |£|£| |Quinquennial|Inspections|(Property|and|Electrical)|15,336|13,800| |Management and|other fees|8,765|6,451| |24,101|20,251| |Villa|Road|Legal|Costs|-|Inner City|Fund|:|1,076| |24,101|21,327| |nnd|

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Birmingham Methodist Circult

Notes to the Accounts (continued)

11, Other Expenditure

11, Other ExpenditureExpenditure
	2025	2024
	£	£
Childrenand Youth	6,136	7,730
Subscriptions (CIGB, BCT, Citizens)	8,314	8,313
Training	1,513	-250
Audit Fee	4,928	4,596
Philippians Fund	7,708	4,504
MeetingExpenses	2,623	1,147
Consultancy	4,250	2,100
Miscellaneous	1,145	728
	33,617	28,868
Connexional (CPF) Levieson Sold Properties	1,165,845	110,731
Capital Payment forManses and Churches	1,131,081	655,615
	2,330,543	795,214
Inthe General Fund, Capital Receipts is the profit on sale offixed
assets, Capital Payment for Manses and Churches is the net
proceeds ofsale. These arenotcash inflows and outflows but
areshown in General Fund as the Fixed Assets are held in thatfund,
The cash proceeds ofsale are shown in the Model Trust Fund.
12. Grants & Donations
	2025	2024
	£	£
Holly Hill School	2,060	2,000
HawkesleySchool	__2,060.	2,000
	4,120	4,000
Perry Hall ReplacementWindows		§,359
Lozells staffing costs	12,000	12,000
Lozells Fire Alarm	2,334
Setting up Holly Hill Church		875
Holly Hill Community Day	1,000
Roof replacement-WaterOrton		25,000
Benevolent Fund
Grant forFencing and Kerbs - Dorridge	2,297
GrantforDoors and Windows - South Yardley	20,922
GrantforHeaters - SellyOak	4,560
Grants for Boiterand Drainage - Hall Green	2,412
Grant for Roller Shutter- Hall Green		564
GrantforHeader/Pipework- HallGreen		2,024
	49,645	49823

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Birmingham Methodist Circuit

Notes to the Accounts (continued)

15. Analysis of debtors

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16. Analysis of current liabilities and long term creditors

Assessment Creditors Current

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2025 2024
£ £
22,477 26,151
40,134 40,850
|aoaad
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9,400 8,000
| 9400] ___¢,000
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49,961 15,716
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112,869 133,097]
39,148 31,115
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17. Capital Commitments and Contingent Liabilities

At 31 August 2025 capital commitments amounted to: At 31 August 2025 contingent liabilities amounted to:

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Birmingham Methodist Circuit DECLARATIONS

Treasurer

| confirm that these accrual based accounts for the year ended 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.

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Address
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11 Rodman Close, Edgbaston, Birmingham, B15 3PE
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Presentation to the Circuit Meeting for approval.

| confirm that the annual report and accounts for the year ended 31 August 2025 were presented presented to the Circuit Meeting the Circuit Meeting Circuit Meeting Meeting at its meeting on on

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were presented presented to the Circuit Meeting the Circuit Meeting Circuit Meeting Meeting at its meeting on on aaieresii2026
and were approved.
meeting soa
Name of the Chair of the
ev Cleopas Sibanda
meeting Rev Cl Siband
Date
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BIRMINGHAM METHODIST CIRCUIT

Opinion

We have audited the financial statements of Birmingham Methodist Circuit (the 'charity') for the year ended 31 August 2025, which comprise the Statement of Finanical Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a 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 lreland' (United Kingdom Generally Accepted 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 2023 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 Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) 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][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 relating to going concern

In auditing the financial statements we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial sttements is appropriate.

Based on the work we have performed, we have not identified any material uncertalntles relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern far a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilites of the trustees with respect to going concern are described in the relevant section of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information in the Annual Report,other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection 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 otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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.

Baca 1R

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BIRMINGHAM METHODIST CIRCUIT (continued)

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Ragulations 2008 requires us to report to you if, in our opinion:

• the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which 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 concern 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.

Our responsibilities for the audit of the fInancial statements

We have been appointed as auditor under section 144 of the Charities 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 a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, 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.

The extent to which our procedures are capable of detecting irregularities; including fraud, is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with 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 financial statements, to perform audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements, and to respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

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 conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Page 19

a

ru

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
BIRMINGHAM METHODIST CIRCUIT (continued)
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Based on our understandIng of the charity, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2011, and we considered the extent to which noncompliance might have a material effect on the financial statements. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (Including the risk of override of controls), and determinad that the principal risks were related to the posting of Inappropriate journal entries and management bias In key accounting judgements and estimates. in Identifying and assessing risks of material misstatement in respact of irregularities, Including fraud, the audit engagement team:

• obtalned an understanding of the legal and regulatory framework that the charity operates In and how the charity is complying with the legal and regulatory framework;

• inquired management and trustees, about thelr own identification and assessment of the risks of Irregularities, Including any known actual, suspected or alleged instances of fraud; - discussed matters about non-compliance with Jaws and regulations and how fraud might occur Including assessment of how and where the financlal stataments may be susceptible to fraud;

• reviewed minutes of meetings of the Board of Trustees to identify significant or unusual transactions and known or suspected instances of fraud or non-compilance with laws and regulations

~ reviewed accounting estimates for bias and evaluating whether circumstances producing any bias, represent a risk of material misstatement due to fraud; and

Because of the Inherent limitations of an audit, there is a risk that we wil not detect all (regularities, Including those leading to a materlal misstatement In the financlaf statements or non-compliance with regulation. This tisk Increases the more that compliance with a law or regulatlon is remaved from the events and transactions reflacted In the financial statements, as we will be less IIkely to become aware of instances of non-compliance, The risk Is also greater regarding regularities occurring due to fraud rather than error, as fraud Involves Intentional concealment, forgery, collustan, omission or misrepresentation.

A furthar description of our responsibilities for the audit of the financial statements Js located on the Financial Reporting Council's website at www.fre.org.uk/auditorsresponsibllitles. This description forms part of our Report of the Indepandent Auditors,

Use of our report This raport ts made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charitles (Accounts and Reports) Regulations 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 auditars' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, ar for the opinians we have formed. Pui Nehvincan Lol FWC Advisory Ltd t XandWhy The Foundry pe 6 Brindley Place Birmingham 61 2B Date: L\ \ e% | 2oL7b

Page 20

Birmingham Methodist Circult

CIRCUIT ASSEMBLY MEMBERSHIP

PRESBYTERS

	Rev Farai Mapamula
	RevCleopasSibanda
	RevQuophie Anochie Ababio
	Rev Ping Ting Chen
	Rev MollyChitokwindo
	Rev Caroline Hague
	RevJoseph Ribeiro
	Rev Karen Webber
DEACON
PROBATIONER PRESBYTER
	Julie Clark
MINISTERS IN OTHER APPOINTMENTS
	RevMindy Bell
CLERGY IN LEP's
	Mark Meatcher
SUPERNUMERARY MINISTERS
	RevAlison Geary
	Rev Donald Sampson
	Rev Caroline Homan
	Rev Barbara Calvert
LAYWORKERS
	Ermine Mitchell
	Diane Webb
CIRCUITSTEWARDS
	RemiOlatunbosun (Property)
	Sarah Tolley
	Richard Kirby
	Moses Dakunivosa
	Angel Chiu
CIRCUITTREASURER
	Andrew Morris
SafeguardingConvenor
Queens Foundation
CA Minute Taker
	Kath Collman
Circuit Local Preachers&Worship Leaders	Representatives
	Fiona Beadle
	Keith Dennis
	Danny Dorsett
	Annette Sampson
	Gareth Davis
	Helen Woodall
CO-OPTED MEMBERS
	KathCollman

CIRCUIT CHURCH REPRESENTATIVES

AcocksGreen
	Mark Firmstone
	Alan Bennett
	Helen Powick
Beacon
	Judith Wingate
	Jeremy Parker
	Sheila Maggs
Cambridge Road
	Barbara Howarth
	NicolaSharman
Castle Bromwich
	Sue Mitchell
	Gareth Davies
	MarkAshmore
The Church at Carrs Lane
	PeterWoodall
Chinese Church
	Angel Chiu
	Cynthia Law
	RhodaTong
	SissyWong
Cotteridge
	John Cliff
	Mike Meadows
	DorothyAudley
Dorridge
	LynneWilson
	Phil Salmon
	Lis Helliar
	Helen Munday
Earlswood
	Grenville Jones
	JennyCockroft
Great Barr
	RogerO'Hare
	Dawn Brown
Hall Green United Community Church
	Brian Dickens
	Val Dickens
	BlairKesseler

Hawkesley

Hazelwell Longbridge

Lozells

Lyndon

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||| |---|---| |Nether|Whitacre| |Northfield| |Perry|Barr| |Perry|Halt| |Saltley|

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||| |---|---| |Clive|Sweet| |Janet Thomas| |Peter Thomas| |Bright Obeng| |Philip Osborn| |Lenroy|Ryner| |Richard|Noah| |Ellalyn|Blake| |Caroline|Nana-Tchounga| |Janet Rudge| |Lorraine|Sibson| |Tony|Ludlow| |Claire|Frew| |Carol|Morgan| |Jane|Taylor| |Helen|Howell| |Colin|Capell| |Boaz|Beoluf Jangan| |Laura|Enonchong| |Pansie|McKenzie| |Neilson|Williams| |Daphne|Gray| |Vivette|Haylette| |Sarah|Tolley| |Lorna|Neale| |Sylvina|Payne| |Ralph|Neale|

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Selly Oak

:

Richard Kirby Brian Noake Karen Ashton

Shirley

Solihull

South Yardley

Lois Beaumont Phil Salmon Pat Lowe Caroline Hinchliffe Jenni Kitson Yan Yeung Christine Burr lan Hancock Alan Faulkner Karen Handford Glen Mullineux Liz Lyons Joe Glasford

St Andrew's Chelmsley Wood

St Andrews Stirchley

Margaret Murphy Sue Ford St Michaels lan Crockford Trinity Monkspath Clive Prentice Ann Prentice Water Orton Gill Day Mike Cox Roger Boult