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2021-08-31-accounts

Yorkshire North 8 East District District No i Circuit No 29/37
Ministers Rev A Rigby-Jones
(Supedntendent)
Rev M Asiedu
Rev R Barlow
Rev L Haynes
Deacon Alison Hyde (from 1 September 2021)
Rev DSpeirs (left 31 August 2021)
Rev A Stead
Circuit Stewards Mrs SGreen (Senior)
Mrs SVince
Mrs SWeatherall
Mr GWool(ay
Circuit Treasurer Mr M Lucas

Hull (Centre and Hull (Centre and West) Greeit West) Greeit
Balance Sheet as at31August 2021
Unrestricted
Circuit Nlodel
Restricted
Endowment Totals this
Totals
last year
Trust Fund Funds year
(Unrestricted)
F.
Tangible Fixed Assets*
Land ik Buildings
Notes 2@11,922
445
2,311,922
445
2,237,100
572
Equipment
Investment
properties
Investments
12
TotalPeed amets
2,312,367 9,945
9,945
0 2,729
2,729
12,674
2,325,041
10,708
2248380
Current Assets
Debtors and Prepayments
21,789 21,789 22,193
Other
Total current assets
Trustees for Methodist
Church
Purposes deposits
Central Finance Board Deposits
Cash at Bank and in hand
325,141
32,966
379,896
246,529
(31,841)
214,688
8,986
8,986
618 247,147
293,300
41,952
604,188
398,658
220,239
52,266
693,356
itors an
u
ueinu
er
14
83,648 0 0 0 S3,648 74,100
yr)
Net current assels (liabilities)
Total ossets less current
liabiTities
Loans and creditors due after 1year
296,248
0
2,608,615
214,688
0
224,633
8,986
0
8,986
618
0
3,347
520,540
0
2,845,581
619,256
2,867,636
Provisions for liabiliiies and charges
Net assets
0
2,608,615
0
224,633
0
8,986
0
3,347
0
2,845,581
2,867,636
Funds of the Circuit
Unrestricted
funds
16 2,608,615 2,60S,615 2,546,574
Circuit Model Trust Fund
Restricted funds
(Unrestricted) 224,633 8,9S6 3,347 9,044
3,347
309,133
9,044
2,885
Endowment
funds
Total Fwids 2,608,615 224,633 8,986 3,347 2,845,581 2,867,636

YEAR ENDED 31AUGUST 2021 2021 2020
Cash flows from operating activities:
Net (expenditure)/income
for the year ended 31August 2021
(22,056) (8,716)
Adjustments for:
127 736
Depreciation
charges
Loss/(Gain)
on investments
(Gain)/Loss on sale of property
(increase)/decrease
in debtors
(Decrease)/increase
in creditors
(1,965)
(34,821)
404
9,558
192
(36,998)
(2,927)
(56,102)
Net cash (used)/provided
by operating
activities (48,763) (64,818)
Cash flows from investing activities:
Sale/(purchase)
of property
(40,000) 40000
7
215,903
(636)
215,267
(I3urchase) ofequipment
Change
in cash and cash equivalents
in the year )88,783) 150,449
Cash and cash equivalents
at1 September 2020
671,162 520,713
Cash and cash equivalents
at31August 2021
582,399 671,162

1Basis of accounting
The finandal statemenu
have been prepared
under the charities Act2011in acmrd ance with the 2014version ofAcmunting
and Reporting
by charities:
Sbnement ofRemmmended
praoice (SORp) applicable to charities preparing
thdir accounts in accordance with the Financial Reporting nandard
for Smaller
1Basis of accounting
The finandal statemenu
have been prepared
under the charities Act2011in acmrd ance with the 2014version ofAcmunting
and Reporting
by charities:
Sbnement ofRemmmended
praoice (SORp) applicable to charities preparing
thdir accounts in accordance with the Financial Reporting nandard
for Smaller
1Basis of accounting
The finandal statemenu
have been prepared
under the charities Act2011in acmrd ance with the 2014version ofAcmunting
and Reporting
by charities:
Sbnement ofRemmmended
praoice (SORp) applicable to charities preparing
thdir accounts in accordance with the Financial Reporting nandard
for Smaller
Entities applicable
in the UK (effective from 1January 2015)—the Chadties SORP (FRSSE)—in replacement
forthe SORP's 2005 version specified
in its re(heed
2008Regulations
and in accordance with the 'true and fair override'
provision
contained therein. "
2Funds
Ihe funds held consiitutei
General
Funds held for any purpose ofthe Circuit which are Unresmcted.
The Circuit Model Trust Fund has wide purposes
Standing Orders and is categorised
as unrestricted.
Restricted funds which are held for a narrower
purpose. There isalso an Endowment
fund. Details
matedial
fund are disclosed
in the final note tothese account.
Any funds may be represented
by mare than just cash.
defined in
ofeach
3Accounting policies
Basis
These accounts have been prepared
on the basis of historical
cost except that investmenu
are shown at their market value atthe end ofthe year, on the
accruals basis to shaw atrue and fair view ofthe Circuit's financial position and adivities.
Income Recognition
Income
is included
in the Statement ofFinanoal Activities (SOFA) when the Circuit bemmes
entitled tothe resources, and the trustees are reasonably
certain
they will receive the resources; and the monetary
value can be measured
with suflicient reliability.
Resources Expended
This is recognised when a liability is incurred, or a constructive
obligation
arises, that results in the payment
bding unavoidable.
liabilities are recognised
soon as an outflow ofeconomic beneht is considered
more likely than not under the legal or constructive
obligation
committing
the Circuit to pay out
as
resources.
Grants
Grants made by the Circuit from its own funds are recognised
in full when the Circuit accepts that there isa legal or operational
obligation tomake the
payment.
VAT
Sincethe Circuit is not VAT registered,
all input VAT is charged with the expenses to which it refers.
Tangible Bxed assets for use by the Orcuit
These are capitalised
ifthey can be used for more than one year.
The freehold
property isshown in the aoounts at2011deemed values using the buildings
insurance
value atthat date or mat ifpurchased
subsequently.
Ho
depreciation
is provided
on the buildings
because the trustees consider the current residual fair value (on the assumption
that Ikey had reached the end of
their useful economic life by the year-end) to be not less than their current value. Any depreciation
would not be material.
The properties
have been reviewed
for impairment.
Investment
Properties
Investment
properties-
no property
is currently
deemed to not be held for the long term purposes ofthe charity.
Investments
Investments
are valued
in the balance sheet at market value atthe year end. Investment
income is included
in the accounts when receivable and any gains
or
losses on revaluation
atthe year end are shown
in the SOFA.
Debtors and Prepayments
Debtors comprise amounts
owed to)he Circuit and also include the prepayment
ofthe September
stipend
in August.
Creditors
Creditors include sundry expenses owing and also the 1stquarter assessment
received
in August.

Notes tothe Accounts (continued )
4.Donations and legacies Unrestricted
f
Circuit Model
Trust Fund
f
Restricted 2021
Total
f
2020
Totalf
Donations 910 910 0
Grants received 31,500 31,500 33,000
Total 910 0 32,410 33,000
5.Charitable
activities - other
Unrestricted
f
Circuit Model
Trust Fund
f
Restncted
f
2021
Total
f
2020
Total
f
Lettings from non-investment
properties
9,381 9,381 19,545
Total 9,381 0 9,381 19,545
6.Investment
income
Unrestricted Circuit Model
Trust Fundf
Endowment 2021
Tote If
2020
Total
f
Central Finance Board 272 272 1,721
TMCP 35 1,352 39 1,426 2,192
Total 307 1,352 39 1,698 3,913
7.Other income Unrestricted
f.
Circuit Model
Trust Fund
f
Endowment
f
2021
Total
f
2020
Total
f
Closing funds transferred
from closed church
9,070 2,615 11,685
Levy charged on sale
proceeds refunded
Total
0
9,070
10,524
13,139
10,524
22,209
0
0

Notes tothe Accounts (continued) Hull (Centre and W est) Circuit
2021 2020
8.Payment toTrustees
d
V
M
I » idd
V
' '
thy Total Total
Number oftrustees who were paid expenses
Nature ofthe expenses
Reimbursement
oftravel, postage, stationery,
iftvouchers and entertainin
Total amount
paid
f 1,222 1,004
9.Feesfor examination
or audit ofthe accounts
Independent
examiner's
or auditors'
fees for reporting on the accounts E 1,320 1,320
Other fees (eg:advice, accountancy services) paid to the independent examiner f 0 0
10.Stipends, salaries,
NIC and pension
costs
Stipends were paid to 6full-time Ministers (2019-20i 6)and the costs were:
Stipends 156,710 152,587
Employer's
National
Insurance costs
14,506 13,843
Pension costs 41,195 40,111
Apprenticeship
levy
852 637
Total ministerial
remuneration
213,263 207,178
The Circuit also employs full and part-time lay staff and the rxssts were:
Gross salaries 24,025 38,266
Employer's
National
Insurance costs
232 1,839
Pension costs 398 1,233
Apprenticeship
levy
389 621
Total lay staff remuneration 25,044 41,959
Total stipends,
salaries, NIC and pension
costs 238,307 249,137
Average number offull-time equivalent lay employees in the year were:

Fixtures, fittings
Manses Other buildings and equipment Total
6
Balance brought forward 1,737,666 499,434 6,462 2,243,562
Additions 290,000 290,000
Revaluations
(+/-)
Disposals (-) 215,178 215,178
Transfers *(+/-)
Balance carried forward 1,812,488 499,434 6,462 2,318,384
Accumulated
depredation
Basis SL
5years
Balance brought forward 5,890 5,890
Depreciation
charge for year (-)
127 127
Revaluations
(+/-)
Disposals (-)
Transfers* (+/-)
Balance carried forward 6,017 6,017
Net book value
Broughtforward 1,737,666 499,434 572 2,237,672
Carried forward 1,812,488 499,434 445 2,312,367

Analysis ofinvestment
movements
Circuit Model 2021 2020
Trust Fund Endowment Total Total
6 E F. 6
investments
listed on a recognised Stock
Exchange
Investments
held in common investment
funds, 9,945 2,729 12,674 10,708
Securities not listed on a recognised Stock Exchange
Other investments
9,945 2,729 12,674 10,708
Change in investment
values
Carrying (market) value at beginning ofyear 8,403 2,305 10,708 10,900
Add: additions to investments
at cost
Less: disposals at carrying value
Net gain/(loss)
on revaluation
1,542 424 1,966 -192
Carrying (market) value at end of year 9,945 2,729 12,674 10,708

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