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2021-08-31-accounts

Wantage and Abingdon Methodist Circuit 23/02 Trustees' Report for the Year Ended 31st August 2021

Governance

The Governing Body of the Wantage and Abingdon Methodist Circuit and the Methodist Church is the Methodist Conference. The authority under which the Methodist Conference acts is given by The Methodist Church Act 1976.

Registration with the Charity Commission

The Wantage and Abingdon Methodist Circuit has been registered with the Charity Commission since 26 November 2009 with the number 1132995.

Nature and Purpose

Standing Order 500 of The Constitution Practice and Discipline of the Methodist Church states that the Circuit is the primary unit in which local churches express their interconnexion in the Body of Christ, for the purpose of mission, mutual encouragement and help. It is in the Circuit that presbyters, deacons and probationers are stationed and local preachers are trained and admitted and exercise their calling. The purposes of the Circuit include the effective deployment of the resources of ministry, which include people, property and finance, as they relate to the Methodist churches in the Circuit, to churches of other denominations and to participate in the life of the communities served by the Circuit. This includes local schools and colleges and in ecumenical work in the area including, where appropriate, the support of ecumenical Housing Associations.

Responsibilities

The Circuit Meeting is the principal meeting responsible for the affairs of the Circuit and the development of Circuit policy. It shall exercise that combination of spiritual leadership and administrative efficiency which will enable the Circuit to fulfil its purpose as set out in Standing Order 500, and shall act as the focal point of the working fellowship of the churches in the Circuit, overseeing their pastoral, training and evangelistic work. A further responsibility is to encourage leadership within the Circuit.

Trustees

The members of the Circuit Meeting are the Managing Trustees for Circuit property. There is no minimum number of members and, in addition to the Circuit staff, the majority of the remaining members are appointed by the 9 churches in the Circuit. The Circuit Stewards are appointed annually by the Circuit Meeting. The Circuit Leadership Team comprises the Circuit staff, Circuit Stewards, the Circuit Treasurer and the Circuit Property Secretary.

Circuit Mission Statement

The churches constituting the Circuit support one another in responding to God's love in Christ by the proclamation of the Gospel through discipleship, worship and social action.

Circuit Policy

Underpinning all that we do is God-centred worship and prayer. We seek to share God's love seen in Jesus Christ and invite others to respond to that same love. In support of this we actively seek opportunities to develop Christian discipleship and confidence in expressing our faith (e.g. by courses, quiet days, outreach initiatives and the use of technology). The Circuit Policy has been defined as follows:

1) The Circuit is the primary unit in Methodism we will encourage Circuit identity and a sense of shared mission Circuit staff will be deployed in order to further the mission of the whole Circuit

we will encourage churches to see the Circuit Assessment as missionary giving and not as an unwelcome imposition.

2) Our two LEPs give us particular opportunities to work ecumenically and we are committed to these and we will look for further ecumenical opportunities, either formal or specific pieces of work.

4) We will give priority to those places where major new housing developments are taking place.

If help is needed with specific tasks from members of other churches in the Circuit, this will be facilitated if possible.

We will not commit large sums of money or large numbers of people to retain buildings in places where the life of a church is no longer sustainable.

We will not resist requests to close if Church Councils seek permission.

Reserves Policy

The Circuit Meeting has agreed a reserves limit of £103,000 in total for five funds, namely, the general fund, manse maintenance fund, circuit development and training fund, removals and equipment fund and the chaplains. In total at 31st August 2021 the funds have a balance of £170,023 which includes £100,000 to pay for the deacon appointment for the next two years. The Circuit Model Trust Fund, the Lee Donovan, Richard Cox and Brenda Izzard bequests have a balance of £397,124 and a reserves limit of £700,000. £100,000 has been identified to pay for a Deacon to support existing and initiate new work with children and young families and £40,000 to pay for Chaplains in new housing estates. A further fund, the Circuit Ministry & Mission fund, currently with a balance of £39,581 and a reserve of £70,000, is for circuit mission initiatives.

Review of Activities

The regular on-going work of the Circuit and the wider community continues to be greatly appreciated.

During this year, the Circuit Meeting were delighted to receive the unanimous recommendation of the circuit invitation committee for Revd Ian Griffiths to receive a reinvitation for 3 years and Revd Keith Underhill to receive a re-invitation for 4 years. The leadership team were thanked for all they do to guide and hold together our circuit especially through these difficult times.

Covid-19 has made us re-examine how we work and impact not only on the present but also the future. One of the outcomes of Covid is that the issues we knew we would need to face at some point in the future have rapidly become our every day reality, especially around membership and finance. Currently we have around 500 people in membership across the circuit and these numbers will affect both our circuit and districts decisions about future staffing.

A more positive outcome is that Covid has opened up to us a whole new world of online worship and fellowship.

There is work to be undertaken to help us reflect on the use of our resources including finance and staffing as we move into the future and the Circuit Leadership Team continue to discern where God is calling us as a circuit in the future, considering what we should

pick up, leave behind or explore in order to secure the future sustainability of the circuit. This will be a large piece of work for both churches and the leadership team but offers a valuable opportunity to consider what we might wish to continue doing and what we might hope to do new or differently in the future.

Great Western Park - Sadly, we have been unsuccessful in recruiting a replacement for Sarah but as soon as its sensible to do so we will continue the recruitment process, in the meantime Libby is doing great work mostly online.

Mental Health initiative - Our first session was immediately followed by lockdown which has had a significant effect on people’s mental health, our circuit commitment to do more remains, although at the moment what we can do is limited.

We remembered Rosemary Perrow and Brian Mansfield whose presence and service will be greatly missed by All Saints, Trinity Learning and the Circuit.

Since the March Circuit meeting, Doug Legge from Childrey Methodist Church and Eric Thomas from Grove Methodist Church have died. They will both be greatly missed. Eric looked after the Circuit Giro account

Local Preachers.

We are pleased to note that Carol Sturt is close to finishing her local preachers training and will not be adversely affected by the changes to local preachers training. Our thanks to Local Preachers, Worship leaders, and staff for their help in producing an Advent Devotional Booklet that was very well received across the Circuit. There was a reading, reflection and prayer for each day of Advent as together we marked that special time in or lead up to Christmas.

Safeguarding

The Circuit Safeguarding Policy was unanimously agreed as was the GDPR report on behalf of the circuit and the GDPR report on behalf of the GWR chaplaincy project.

Deferred Special Resolution

All Churches and Circuits etc have been asked to hold an indicative vote to show the feelings of our circuit on the Deferred Special Resolution about other Churches using Methodist premises. We voted unanimously in favour of the resolution amendment.

Financial review

The balance on the general fund is £145,648 against a budget of £19,087. This is because the balance includes £100,000 to pay for the deacon appointment for the next two years, a contribution from Connexion for Revd. Jocelyn Bennett's sickness and lower than expected circuit expenses due to Covid.

Circuit Leadership Team

The members of the Circuit Leadership Team on 31st August 2021 are set out below: Revd Keith Underhill (Superintendent) Revd Jocelyn Bennett Revd Ian Griffiths Alan Smith (Circuit Steward) Deacon Selina Nisbett Mary Hancock (Circuit Property Secretary) Carolyn Roche Senior Circuit Steward

Geoffrey Maunder (Treasurer) Anne Matthews

Additional Information

For the purposes of Section 41 of the Statement of Recommended Practice we give the following information:

The Superintendent Minister’s address: 14 Haywards Close, Wantage, Oxon. OX12 7AT

Principal address of the Methodist Church: 25 Marylebone Road, London, NW1 5JR

Bankers: HSBC Bank plc, 24 Market Square, Witney OX28 6BG

Investment Advisors & deposit account: Central Finance Board of the Methodist Church, 9 Bonhill Street, London, EC2R 4PE

Independent Examiner: HW Chartered Accountants, Sterling House,19-23 High Street, Kidlington, OX5 2DH

Trustees

In addition to the Circuit Leadership Team;

J Bennett, I Griffiths, M. Hancock, A. Matthews, G. Maunder, S. Nisbett , C.Roche, A. Smith and K.Underhill

the following served as Trustees of the Wantage and Abingdon Methodist Circuit from 1st September 2020 - 31st August 2021:

D. Adams, A. Barber, C.Bartlett, P.Burns, S. Butler, I. Byron H. Carter, G.J. Caudle, J. Caudle, C.J. Chalkley, M. Chalkley, P.L. Cook, R. Coward T. Coward, M. Cox, A. Dixon, K. Goodman, T. Griffiths (from 03/03/21) J.A. Grunwald, P.Hemmings, A.M. Hogston, J.R. Hogston, G. Ifill, S. Ifill (from 03/03/21) B.E. Kershaw, T. Kiffin, D. Legge (until 07/05/21) , B. Mansfield, (until 12/11/20) M.P. Maunder, A. Phillips, C. Phillips, S.M. Rainey, E. Rennie, S. Scrivener, B. Sexton, J.G. Skidmore, K. Smith, M.A. Stanley, I. Sturt, R.E. Thomas (until 14th May 21), H. Weston, P.R. Williams, E. Wood

Circuit Accruals Accounts 2020-2021

THE METHODIST CHURCH

REPORT AND ACCOUNTS (ACCRUALS BASIS)

for the year ended 31 August 2021

Wantage & Abingdon Circuit 1132995

Registered Charity - Registration number

District No /
23 / 2
Circuit No
Circuit Stewards
Ministers
Mr Alan Smith(until 7th May2021)
Mr GeoffreyMaunder
Mrs Carolyn Roche
Dr Anne Matthews
Rev Keith Underhill
Rev Ian Griffiths
Rev Jocelyn Bennett
Rev Selina Nisbett
Mr Alan Smith(until 7th May2021)
Mr GeoffreyMaunder
Mrs Carolyn Roche
Dr Anne Matthews

Circuit Treasurer

Mr Geoffrey Maunder

Wantage & Abingdon Circuit

Circuit No 23 / 2

Statement of Financial Activities (SOFA) for the year ended 31 August 2021

Notes to the
accounts
Income
1 Donations and legacies
4
2 Income from monetary investments
7
3 Income from investment properties
4 Assessments on Churches
5 Capital Receipts of Profit on sale of closed church
6 Grants received
7 Other charitable income
8Total income
Expenditure
9 Grants and donations
10 Salaries and associated costs
10
11 Property maintenance
12 Connexional assessment & model trust levy
13 District Assessment & Levy
14 Depreciation
11
15 Office expenses
16 Other outgoings
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Circuit Model
Trust
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2020-21
£
£
£
£
£
£
23
-
-
-
-
23
199
1,818
-
18
-
2,035
-
-
-
-
-
0
184,824
-
-
-
-
184,824
-
-
-
-
-
0
-
-
-
-
-
0
-
-
-
-
-
185,046
1,818
-
18
-
186,882
-
-
-
-
-
0
135,120
-
-
-
-
135,120
3,381
-
-
-
-
3,381
48,483
1,113
-
11
-
49,607
10,852
32,969
-
-
-
43,821
3,000
-
-
-
-
3,000
21,198
-
-
-
-
21,198
8,312
-
-
-
-
8,312
230,346
34,082
0
11
0
264,439
-
435
-
-
-
435
-
-
-
-
-
-45,300
-31,829
0
7
0
-77,122
174,639
174,000
-
-
639
-
-
0
-
-
-
-
-
129,339
-205,829
0
-632
0
-77,122
1,247,636
556,255
-
5,459
-
1,809,350
1,376,975
350,426
-
4,827
-
1,732,228

Circuit No 23 / 2

Wantage & Abingdon Circuit

Statement of Financial Activities (SOFA) for the year ended 31 August 2020

Notes to Circuit Model Circuit Model Designated
the General Fund Trust Funds Restricted Endowment
Total
accounts
(Unrestricted)
(Unrestricted) (unrestricted) Funds Funds 2019-20
£ £ £ £ £ £
Income
1 Donations and legacies 4 9,992 - - - - 9,992
2 Income from monetary investments 7 999 4,930 - 47 - 5,976
3 Income from investment properties - - - - - 0
4 Assessments on Churches 188,308 - - - - 188,308
5 Capital Receipts - - - - - 0
6 Grants received - - - - - 0
7 Other charitable income - - - - -
8Total income 199,299 4,930 - 47 - 204,276
Expenditure
9 Grants and donations 7,376 15,441 - - - 22,817
10 Salaries and associated costs 10 155,415 - - - - 155,415
11 Property maintenance 10,347 - - - - 10,347
12 Connexional assessment & model trust levy 45,678 1,209 - 11 - 46,898
13 District Assessment & Levy 9,924 36,596 - - - 46,520
14 Depreciation 11 3,000 - - - - 3,000
15 Office expenses 22,437 - - - - 22,437
16 Other outgoings 8,097 - - - - 8,097
17Total charitable expenditure 262,274 53,246 - 11 - 315,531
18 Gains/(losses) on monetary investments - - 43
- - - (43)
19 Gains/(losses) on investment properties - - - - -
20Net income/(expenditure) -62,975 -48,359 0 36 0 -111,298
21 Transfers between funds - - - - - 0
22 Other gains/(losses) - - - - -
23Net movement in funds -62,975 -48,359 0 36 0 -111,298
24 Total funds brought forward 1,310,611 604,614 - 5,423 - 1,920,648
25 Total funds carried forward 1,247,636 556,255 - 5,459 - 1,809,350

Wantage & Abingdon Circuit

Circuit No 23 / 2

Balance Sheet as at 31 August 2021

Fixed Assets Notes to the
Accounts
General Fund
(Unrestricted)
£
Circuit Model
Trusts
(Unrestricted)
£
Designated
Funds
(Unrestricted)
£
Restricted
Funds
£
Endowment
Funds
£
Totals
2020/21
£
Totals
2020/21
£
Totals
2019/20
£
Circuit Manses & Equipment 11 1,125,500 1,125,500 1,128,500
Investmentproperties 0 0
Investments 12 2,802 2,802 2,367
Total fixed assets 1,125,500 2,802 0 0 0 1,128,302 1,130,867
Current Assets
Debtors 13 11,994 11,994 11,809
Loans bythe Circuit 0 0
Investments with TMCP 41,871 347,624 4,827 394,322 601,137
Central Finance Board Deposits 142,353 142,353 85,120
Cash at Bank and in hand 180,642 180,642 109,800
Total current assets 376,860 347,624 0 4,827 0 729,311 807,866
Current liabilities
Creditors (due in under 1 year) 14 125,385 125,385 129,383
Grantspayable within 2020-21 0 0
Total current liabilities 125,385 0 0 0 0 125,385 129,383
Net current assets/liabilities 251,475 347,624 0 4,827 0 603,926 678,483
Total assets less current liabilities 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350
0
0
0
1,376,975
350,426
0
4,827
0
1,732,228
1,376,975
1,376,975
350,426
350,426
0
0
1,727,400
4,827
4,827
0
0
1,376,975
350,426
0
4,827
0
1,732,228
Long term liabilities
(due after more than oneyear)
0
Grantspayable after 2020-21 0 0
Loans to the Circuit 0 0
0 0
Net assets 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350
Funds of the Circuit
General Fund(Unrestricted) 1,376,975 350,426
0
4,827
0
1,376,975 1,247,636
Circuit Model Trust Fund (Unrestricted) 350,426 350,426 556,255
Designated Funds(Unrestricted) 0 0 0
Total Unrestricted Funds 1,727,400 1,803,891
Restricted Funds 4,827 4,827 5,459
Endowment Funds 0 0 0
Total Funds 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350

Signed

Circuit Treasurer

Wantage & Abingdon Circuit Circuit

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities SORP FRS 102 'Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland (FRS 102) (effective from 1 January 2015) – Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.

2 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. There is one Restricted fund which is a bequest to be used for the upkeep of Southmoor graveyard. There are no Endowment funds. There are no material funds. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Circuit’s financial position and activities.

Income Recognition

Income is included in the Statement of Financial Activities (SOFA) when the Circuit 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.

Resources Expended

This is recognised when a 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 likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

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.

Tangible fixed assets for use by the Circuit

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. Depreciation is provided at an annual rate of £3,000 on the motorhome that has been capitalised.

The freehold property is shown in the accounts at 2016 deemed values , of which the land component is deemed to be £372,000. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The property has been reviewed for impairment.

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

Debtors and Prepayments

Debtors relate to the payment of the September stipend in August.

Creditors

Creditors include both sundry expenses and specifically the 1st quarter assessment received in August.

Wantage & Abingdon Circuit Circuit

4. Donations and legacies Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Donations 0 0 8
Legacies - 2
Total 0 - - 0 10
5. Charitable activities -
other
Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Charitable activities - Other 1 -
Charitable activities - Other 2
Charitable activities - Other 3
Total - - - - -
6. Other trading activities Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Lettings (Property name) - 1 -
Lettings (Property name) - 2 -
Lettings (Property name) - 3 -
Lettings (Property name) - 4 -
Miscellaneous 1 -
Miscellaneous 2 -
Miscellaneous 3 -
Miscellaneous 4 -
Total - - - - -
7. Investment income Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000 £000
Central Finance Board 0 2 2 6
Rental income -
Other 0 0 -
Total 0 2 - 2 6
This year
£
Number of trustees who were paid expenses
Nil
Nature of the expenses
Wantage & Abingdon
ayment to Trustees
Payments made to trustees for additional services provided to the Circuit by agreement with
the Circuit Meeting
This year
£
Number of trustees who were paid expenses
Nil
Nature of the expenses
Wantage & Abingdon
ayment to Trustees
Payments made to trustees for additional services provided to the Circuit by agreement with
the Circuit Meeting
Circuit
Last year
5,059
Nil
Expense payments primarily relate to reimbursement for travel and computing costs
Total amount paid
£
£
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor
ees for examination or audit of the accounts
£
2,280
5,059
2,280 2,040

8. Payment to Trustees

9. Fees for examination or audit of the accounts

Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs
Total staff costs
Average number of staff employed during the year
were:
£
10. Paid employees
£
£
£
96,939
10,073
28,109
135,120
4
117,473
10,243
27,699
155,415
4 4

There are no employees who received total employee benefits (excluding employer pension costs) of more than £60,000.

Wantage & Abingdon Circuit

11 Tangible Fixed Assets

Detail of assets held,

4 manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.

Cost or valuation

Cost or valuation construction.
Residential
Land
£
Other Land
£
Manses
£
Other buildings
£
Other fixed
assets including
motor vehicles
£

Fixtures,
fittings and
equipment
£
Payments on
account and
assets under
construction
£
Total
£
Balance brought forward 372,000 744,000 22,500 1,138,500
Additions
Revaluations(+/-)
Disposals(-)
Transfers *(+/-)
Balance carried forward 372,000 744,000 22,500 1,138,500
*Basis*
Rate
Accumulated depreciation
SL
SL or RB
SL
SL or RB
Balance brought forward 10,000 10,000
Depreciation charge foryear(-) 3,000 3,000
Revaluations(+/-)
Disposals(-)
Transfers*(+/-)
Balance carried forward 13,000 13,000
Net book value
Brought forward 372,000 - 744,000 - 12,500 - - 1,128,500
Carried forward 372,000 - 744,000 - 9,500 - - 1,125,500

** Indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also indicate the rate of depreciation: for straight line, depreciation is based on the anticipated life of the asset (in years); for reducing balance, a percentage annual deduction is made each year.

Wantage & Abingdon Circuit

12 Investments

The funds that support the Circuit Model Trust Fund and the Manses Fund are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

Analysis of investment movements Analysis of investment movements
Thisyear
Prevyear
Investments listed on a recognised Stock Exchange 2,802 2,367
Investments held in common investment funds,
Securities not listed on a recognised Stock Exchange
Other investments
Total 2,802 2,367
Change in investment values
Carrying (market)value at beginningofyear 2,367 2,410
Add:additions to investments at cost
Less:disposals at carryingvalue
Netgain/(loss)on revaluation 435 -43
Carrying (market)value at end ofyear 2802 2367

Wantage & Abingdon Circuit

13. Analysis of current assets

This year Last year

Debtors and prepayments Pre paid assessments Accrued income Other debtors Total debtors and prepayments Analysis of cash at bank Bank balance held in HSBC Bank balance held in (Name of bank) Bank balance held in (Name of bank) Total Cash and Bank

14. Analysis of current liabilities and long term creditors

Trade Creditors Other Creditors Total Current Liabilities

15. Capital Commitments and Contingent Liabilities

At the 31 st August 2021 the Circuit had no capital commitments.

At the 31st August 2021 the Circuit had Contingent liabilities that amounted to:

£
11,994
11,994
£
11,994 11,809
11,994 11,809
180,642 109,800
180,642 109,800
£
£
125,385 129,383
£
125,385 129,383
£ 40,000 214,000

Wantage & Abingdon Circuit DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2021 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.

Signature of Treasurer Date 12-Oct-21 Name of Treasurer G. H.Maunder Address 164 Wantage Road, Didcot, Oxon. OX11 0AH

Presentation to the Circuit Meeting for approval.

I confirm that the annual report and accounts for the year ended 31 Aug 2021 were presented to the Circuit Meeting at its meeting on

01-Mar-22

and were approved. Signature of the Chair of the meeting Name of the Chair of the Rev. Keith Underhill meeting Date 1st March 2022 _______________

Independent Examiner’s Report to the Trustees of the

Wantage & Abingdon

Circuit

I report to the circuit trustees on the examination of Wantage & Abingdon Circuit Accounts for the year ended 31[st] August 2021.

Responsibilities and basis of report:

As the circuit's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Circuit's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Wantage & Abingdon Circuit

DECLARATIONS

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Address
Date
Name of independent
examiner
Signature of
independent examiner
Relevant Professional q
Name of firm (where ap
Jodie McDermott FCCA
Sterling House, 19/23 High Street, Kidlington, Oxfordshire, OX5 2DH
25 / 11 /2021
25 / 11 /2021

Circuit Accruals Accounts 2020-2021

THE METHODIST CHURCH

REPORT AND ACCOUNTS (ACCRUALS BASIS)

for the year ended 31 August 2021

Wantage & Abingdon Circuit 1132995

Registered Charity - Registration number

District No /
23 / 2
Circuit No
Circuit Stewards
Ministers
Mr Alan Smith(until 7th May2021)
Mr GeoffreyMaunder
Mrs Carolyn Roche
Dr Anne Matthews
Rev Keith Underhill
Rev Ian Griffiths
Rev Jocelyn Bennett
Rev Selina Nisbett
Mr Alan Smith(until 7th May2021)
Mr GeoffreyMaunder
Mrs Carolyn Roche
Dr Anne Matthews

Circuit Treasurer

Mr Geoffrey Maunder

Wantage & Abingdon Circuit

Circuit No 23 / 2

Statement of Financial Activities (SOFA) for the year ended 31 August 2021

Notes to the
accounts
Income
1 Donations and legacies
4
2 Income from monetary investments
7
3 Income from investment properties
4 Assessments on Churches
5 Capital Receipts of Profit on sale of closed church
6 Grants received
7 Other charitable income
8Total income
Expenditure
9 Grants and donations
10 Salaries and associated costs
10
11 Property maintenance
12 Connexional assessment & model trust levy
13 District Assessment & Levy
14 Depreciation
11
15 Office expenses
16 Other outgoings
17Total charitable expenditure
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward
General Fund
(Unrestricted)
Circuit Model
Trust
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2020-21
£
£
£
£
£
£
23
-
-
-
-
23
199
1,818
-
18
-
2,035
-
-
-
-
-
0
184,824
-
-
-
-
184,824
-
-
-
-
-
0
-
-
-
-
-
0
-
-
-
-
-
185,046
1,818
-
18
-
186,882
-
-
-
-
-
0
135,120
-
-
-
-
135,120
3,381
-
-
-
-
3,381
48,483
1,113
-
11
-
49,607
10,852
32,969
-
-
-
43,821
3,000
-
-
-
-
3,000
21,198
-
-
-
-
21,198
8,312
-
-
-
-
8,312
230,346
34,082
0
11
0
264,439
-
435
-
-
-
435
-
-
-
-
-
-45,300
-31,829
0
7
0
-77,122
174,639
174,000
-
-
639
-
-
0
-
-
-
-
-
129,339
-205,829
0
-632
0
-77,122
1,247,636
556,255
-
5,459
-
1,809,350
1,376,975
350,426
-
4,827
-
1,732,228

Circuit No 23 / 2

Wantage & Abingdon Circuit

Statement of Financial Activities (SOFA) for the year ended 31 August 2020

Notes to Circuit Model Circuit Model Designated
the General Fund Trust Funds Restricted Endowment
Total
accounts
(Unrestricted)
(Unrestricted) (unrestricted) Funds Funds 2019-20
£ £ £ £ £ £
Income
1 Donations and legacies 4 9,992 - - - - 9,992
2 Income from monetary investments 7 999 4,930 - 47 - 5,976
3 Income from investment properties - - - - - 0
4 Assessments on Churches 188,308 - - - - 188,308
5 Capital Receipts - - - - - 0
6 Grants received - - - - - 0
7 Other charitable income - - - - -
8Total income 199,299 4,930 - 47 - 204,276
Expenditure
9 Grants and donations 7,376 15,441 - - - 22,817
10 Salaries and associated costs 10 155,415 - - - - 155,415
11 Property maintenance 10,347 - - - - 10,347
12 Connexional assessment & model trust levy 45,678 1,209 - 11 - 46,898
13 District Assessment & Levy 9,924 36,596 - - - 46,520
14 Depreciation 11 3,000 - - - - 3,000
15 Office expenses 22,437 - - - - 22,437
16 Other outgoings 8,097 - - - - 8,097
17Total charitable expenditure 262,274 53,246 - 11 - 315,531
18 Gains/(losses) on monetary investments - - 43
- - - (43)
19 Gains/(losses) on investment properties - - - - -
20Net income/(expenditure) -62,975 -48,359 0 36 0 -111,298
21 Transfers between funds - - - - - 0
22 Other gains/(losses) - - - - -
23Net movement in funds -62,975 -48,359 0 36 0 -111,298
24 Total funds brought forward 1,310,611 604,614 - 5,423 - 1,920,648
25 Total funds carried forward 1,247,636 556,255 - 5,459 - 1,809,350

Wantage & Abingdon Circuit

Circuit No 23 / 2

Balance Sheet as at 31 August 2021

Fixed Assets Notes to the
Accounts
General Fund
(Unrestricted)
£
Circuit Model
Trusts
(Unrestricted)
£
Designated
Funds
(Unrestricted)
£
Restricted
Funds
£
Endowment
Funds
£
Totals
2020/21
£
Totals
2020/21
£
Totals
2019/20
£
Circuit Manses & Equipment 11 1,125,500 1,125,500 1,128,500
Investmentproperties 0 0
Investments 12 2,802 2,802 2,367
Total fixed assets 1,125,500 2,802 0 0 0 1,128,302 1,130,867
Current Assets
Debtors 13 11,994 11,994 11,809
Loans bythe Circuit 0 0
Investments with TMCP 41,871 347,624 4,827 394,322 601,137
Central Finance Board Deposits 142,353 142,353 85,120
Cash at Bank and in hand 180,642 180,642 109,800
Total current assets 376,860 347,624 0 4,827 0 729,311 807,866
Current liabilities
Creditors (due in under 1 year) 14 125,385 125,385 129,383
Grantspayable within 2020-21 0 0
Total current liabilities 125,385 0 0 0 0 125,385 129,383
Net current assets/liabilities 251,475 347,624 0 4,827 0 603,926 678,483
Total assets less current liabilities 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350
0
0
0
1,376,975
350,426
0
4,827
0
1,732,228
1,376,975
1,376,975
350,426
350,426
0
0
1,727,400
4,827
4,827
0
0
1,376,975
350,426
0
4,827
0
1,732,228
Long term liabilities
(due after more than oneyear)
0
Grantspayable after 2020-21 0 0
Loans to the Circuit 0 0
0 0
Net assets 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350
Funds of the Circuit
General Fund(Unrestricted) 1,376,975 350,426
0
4,827
0
1,376,975 1,247,636
Circuit Model Trust Fund (Unrestricted) 350,426 350,426 556,255
Designated Funds(Unrestricted) 0 0 0
Total Unrestricted Funds 1,727,400 1,803,891
Restricted Funds 4,827 4,827 5,459
Endowment Funds 0 0 0
Total Funds 1,376,975 350,426 0 4,827 0 1,732,228 1,809,350

Signed

Circuit Treasurer

Wantage & Abingdon Circuit Circuit

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities SORP FRS 102 'Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland (FRS 102) (effective from 1 January 2015) – Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.

2 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. There is one Restricted fund which is a bequest to be used for the upkeep of Southmoor graveyard. There are no Endowment funds. There are no material funds. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Circuit’s financial position and activities.

Income Recognition

Income is included in the Statement of Financial Activities (SOFA) when the Circuit 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.

Resources Expended

This is recognised when a 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 likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

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.

Tangible fixed assets for use by the Circuit

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. Depreciation is provided at an annual rate of £3,000 on the motorhome that has been capitalised.

The freehold property is shown in the accounts at 2016 deemed values , of which the land component is deemed to be £372,000. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The property has been reviewed for impairment.

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

Debtors and Prepayments

Debtors relate to the payment of the September stipend in August.

Creditors

Creditors include both sundry expenses and specifically the 1st quarter assessment received in August.

Wantage & Abingdon Circuit Circuit

4. Donations and legacies Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Donations 0 0 8
Legacies - 2
Total 0 - - 0 10
5. Charitable activities -
other
Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Charitable activities - Other 1 -
Charitable activities - Other 2
Charitable activities - Other 3
Total - - - - -
6. Other trading activities Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000
Lettings (Property name) - 1 -
Lettings (Property name) - 2 -
Lettings (Property name) - 3 -
Lettings (Property name) - 4 -
Miscellaneous 1 -
Miscellaneous 2 -
Miscellaneous 3 -
Miscellaneous 4 -
Total - - - - -
7. Investment income Unrestricted Circuit Model
Trust Fund
Restricted 2021
Total
2020
Total
£000 £000 £000 £000 £000
Central Finance Board 0 2 2 6
Rental income -
Other 0 0 -
Total 0 2 - 2 6
This year
£
Number of trustees who were paid expenses
Nil
Nature of the expenses
Wantage & Abingdon
ayment to Trustees
Payments made to trustees for additional services provided to the Circuit by agreement with
the Circuit Meeting
This year
£
Number of trustees who were paid expenses
Nil
Nature of the expenses
Wantage & Abingdon
ayment to Trustees
Payments made to trustees for additional services provided to the Circuit by agreement with
the Circuit Meeting
Circuit
Last year
5,059
Nil
Expense payments primarily relate to reimbursement for travel and computing costs
Total amount paid
£
£
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor
ees for examination or audit of the accounts
£
2,280
5,059
2,280 2,040

8. Payment to Trustees

9. Fees for examination or audit of the accounts

Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs
Total staff costs
Average number of staff employed during the year
were:
£
10. Paid employees
£
£
£
96,939
10,073
28,109
135,120
4
117,473
10,243
27,699
155,415
4 4

There are no employees who received total employee benefits (excluding employer pension costs) of more than £60,000.

Wantage & Abingdon Circuit

11 Tangible Fixed Assets

Detail of assets held,

4 manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.

Cost or valuation

Cost or valuation construction.
Residential
Land
£
Other Land
£
Manses
£
Other buildings
£
Other fixed
assets including
motor vehicles
£

Fixtures,
fittings and
equipment
£
Payments on
account and
assets under
construction
£
Total
£
Balance brought forward 372,000 744,000 22,500 1,138,500
Additions
Revaluations(+/-)
Disposals(-)
Transfers *(+/-)
Balance carried forward 372,000 744,000 22,500 1,138,500
*Basis*
Rate
Accumulated depreciation
SL
SL or RB
SL
SL or RB
Balance brought forward 10,000 10,000
Depreciation charge foryear(-) 3,000 3,000
Revaluations(+/-)
Disposals(-)
Transfers*(+/-)
Balance carried forward 13,000 13,000
Net book value
Brought forward 372,000 - 744,000 - 12,500 - - 1,128,500
Carried forward 372,000 - 744,000 - 9,500 - - 1,125,500

** Indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also indicate the rate of depreciation: for straight line, depreciation is based on the anticipated life of the asset (in years); for reducing balance, a percentage annual deduction is made each year.

Wantage & Abingdon Circuit

12 Investments

The funds that support the Circuit Model Trust Fund and the Manses Fund are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Analysis of investment movements

Analysis of investment movements Analysis of investment movements
Thisyear
Prevyear
Investments listed on a recognised Stock Exchange 2,802 2,367
Investments held in common investment funds,
Securities not listed on a recognised Stock Exchange
Other investments
Total 2,802 2,367
Change in investment values
Carrying (market)value at beginningofyear 2,367 2,410
Add:additions to investments at cost
Less:disposals at carryingvalue
Netgain/(loss)on revaluation 435 -43
Carrying (market)value at end ofyear 2802 2367

Wantage & Abingdon Circuit

13. Analysis of current assets

This year Last year

Debtors and prepayments Pre paid assessments Accrued income Other debtors Total debtors and prepayments Analysis of cash at bank Bank balance held in HSBC Bank balance held in (Name of bank) Bank balance held in (Name of bank) Total Cash and Bank

14. Analysis of current liabilities and long term creditors

Trade Creditors Other Creditors Total Current Liabilities

15. Capital Commitments and Contingent Liabilities

At the 31 st August 2021 the Circuit had no capital commitments.

At the 31st August 2021 the Circuit had Contingent liabilities that amounted to:

£
11,994
11,994
£
11,994 11,809
11,994 11,809
180,642 109,800
180,642 109,800
£
£
125,385 129,383
£
125,385 129,383
£ 40,000 214,000

Wantage & Abingdon Circuit DECLARATIONS

Treasurer

I confirm that these accrual based accounts for the year ended 31 August 2021 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.

Signature of Treasurer Date 12-Oct-21 Name of Treasurer G. H.Maunder Address 164 Wantage Road, Didcot, Oxon. OX11 0AH

Presentation to the Circuit Meeting for approval.

I confirm that the annual report and accounts for the year ended 31 Aug 2021 were presented to the Circuit Meeting at its meeting on

01-Mar-22

and were approved. Signature of the Chair of the meeting Name of the Chair of the Rev. Keith Underhill meeting Date 1st March 2022 _______________

Independent Examiner’s Report to the Trustees of the

Wantage & Abingdon

Circuit

I report to the circuit trustees on the examination of Wantage & Abingdon Circuit Accounts for the year ended 31[st] August 2021.

Responsibilities and basis of report:

As the circuit's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Circuit's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Wantage & Abingdon Circuit

DECLARATIONS

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Address
Date
Name of independent
examiner
Signature of
independent examiner
Relevant Professional q
Name of firm (where ap
Jodie McDermott FCCA
Sterling House, 19/23 High Street, Kidlington, Oxfordshire, OX5 2DH
25 / 11 /2021
25 / 11 /2021