2023-08-31-accounts

TRUSTEES, ANNUAL REPORT and FINANCIAL STATEMENTS for the year ended 31 AUGUST 2023 i The Methodist Church" I Yorkshlre West Dlstrict

Contents Obleclives and actNities Achievements and perfomonce 2022-23 Plans for fulvre years nancial review Investment Policy and Performonce Reserves level and policy Risk management Collaborative arrangements wqth connected charilies .Trvstees' responsibllities Slwcture. govemance and managemenl structure Purpose of the District Governance Responsibililies ol the District Policy Committee District Properties Reference and Adminislralive Deloi15 Stolenlents of Financial Activities ISOFAI 2023 2022 Balance Sheets 2023 2022 C05h Flow Statement 10 Accounting framework and accounting policies Notes lo the Accounts 12 Investment management 13 Summary of movements on individual funds 14 Connected organisations and reloted parties Volunteer contribvtions 15 16 Capital commitmenls and conlingenl liabilities Lease commitments 17 18 Accountancy sUPPOrt ond avdil 19 Related paty tronsaclions 20 Post balance sheet events 21 Declaration and Audrlor's report

Trustees,. Annual Report 202212023 1. Objectives and actlvltle5 The Yorkshire West Methodist District is part of the Methodist Church in Great Britain and exists to inspire, equip, and resource the circuits and churches of the Distritt to support them in living out the calling of the Methodist Church to respond to the Gospel of God's love in Christ. Through this worklng in partnership we seek, with God's help, to be a growing, evangelistic, justice seeking, inclusive and safe church living out it5 discipleship and mission. This purpose is derived from a number of documents published by the Methodist Church.. 1. The Methodist Church Standing Orders (S0400A} which speaks about the primary purpose of the District. 2., Our Calling 3. The God for All Evangelism and Growth Strateg< We understand a growing, evangelistic. justice seeking, inclusive and safe church living out its discipleship and mission to mean: Growing: where relationship5 Wlth God and others are nurtured and deepen and where more people increasinglyjoin a shared life of followingjesus. Evangeli5tic'. where the Good News ofJesu5 is shared in words and attions and people are invited, encouraged and equipped to commit to followingjesus in dayto day life. Justice seeking: where attitudes and structures that marginalise others are challenged. and Christians join with others in prayer and action for peace, mercy, justice, equality and the flourishing of all creation. Inclusive and safe: where all are welcome, diversity is celebrated not condemned, participation is enabled not held back, and our welcome protects the.safety and wellbeing of all.

Achlevements and performance In 2022 the District adopted a new strategy for the next 5 years of'its work. focussed on equipping. resourcing, and inspiring the circuits and churches of the District in their mission, worship, and service. There was a restructuring of several teams in the District which are now shaped to oversee these streams of work and the priorities that come from them. In the first year of the new strategy, we have been able to make progress in a number of areas under these various priortties. We have developed our means of communication within the District, becoming better at sharing information, developing communication methods, targeting information, sharing good news, and using gatherings such as the Synod to inspire churches and circuits in their work. We have continued to seek ways to resource churches and circuits using a 'Methodist Way of Life,. We have developed new w.ays of enabling circuits to consider which churches may be becoming vulnerable and, if they are to close, what things might need to be addressed. to safeguard discipleship and mission. We have this year declared a Climate Emergency and developed a policyto consider how we as a District reduce our climate impact. This year we have continued to cfevelop our understanding of digital mission and church, and resources are'being developed to enable greater digital engagement in circuits. We made the decision this year to end the One Opportunity Programme. instead targeting resources into working differently with circuits and addresslng how we .enable youth participation and discipleship more broadty. One significant change in the Districfs work was in the suspension of the work of Touchstone. While the counselling service it runs continued, all other work was suspended following multiple resignations. The District is addressing what this mean5 , and is developing a plan to use Touchstone as a means of engaging in Bradford 2025. The District also continues to resource the work of Leeds Sanctuary. formerly the Leeds Methodist Mission. The Team at Santtuary has grown and 15 continuing to develop work in areas of wellbeing, city ￿ntre mission and engagement. and

craftivism. The decision was also made to bring the Methodist Chaplain to the Universities of Leeds into relationship with Leeds Sanctuary from September 2023. The District has continued to develop the quality of it5 lay employment advice and resources, developing policies, providing expert guidance, and assisting in recruitment, It continues to look for area5 of improvement. Recognising the challenges in the District that exist around propety management, development. and sales, the District consulted on recruiting for a new post of Missional Propety Enabler. This post was supported by circuits in the District and the process resulted in the recruitment of a new District Officer. Following a period of exploration around the future use of Oxford Place, it wa5 determined that sale was the best option for the good of the District and the work of Leeds Sanctuary. Several options had been explored and proved unfruitful before the decision was made. Following a valuation and marketing, a variety of offers were received, and the Trustees accepted the offer which evidenced best value for the charity. Because of complications, the sale was not completed by the end of the year, however, it has been completed in the Connexional year 202314. Financlal revlew During the year the District received total income of £737,570 and spent £977.219. Properties we also revalued resulting in a drop in value of £420,000. The overall net net loss for the year was £659,649 and total reserves carried forward of £4,652,652. There were no significant events during the year. The trustees of the District have every reason to believe that the District is a going concern. principally because circuits continue to meet their assessments and the District has adequate reserves to cover a shortfall in anticipated income. There are no subsidiary undertakings. Trustees do not foresee any factors that will significantly affect the financial performance or position in the next year or two. The District holds a number of freehold properties being.. the Chairfs manse in Idle. the Touchstone Team Leaderfs Manse in Bradford which has been sold in 202312024. The manse in Leeds used by the Mission enabler/ Leeds Sanctuary Presbyter the Touchstone property which is used as the District administrative base. Conistone Hostel.

The manse used by the Leeds Universities, Chaplain. Oxford Place, the old central mission church in Leeds . This property has been gold on 15January 2024. The District has the following principal sources of funds: Investment income and gains. Levies on the Circuit Model Trust Funds of circuits within the Distritt. Assessments on circuits within the District. Grants and restricted resources from the Connexion. These sums are used to administer the District and to provide grants to circuits, churches and individuals in the District so that they may embark on or continue with projetts that fulfil the mission of the District by bringing more people to Christ or by providing facilities that might enable this to happen. 3.1 Investment Policy and Performance Restricted funds and monies for long term investment are lodged with the Trustees for Methodist Church Purposes (TMCP). TMCP arts as custodian trustee for all real estate held by Districts and for all large (over £20kl bequests and for the proceeds of sale of any property formerly owned by the District. These sums are invested in unitised investments or held on deposit. The investment returns are close to tracking the movements in the ￿sE100 index. The deposit income mirrors the deposit rates. available elsewhere. These organisations take into consideration the social, environmental and ethical issues, both negatively and positively, that make investments suitable for the Methodist Church. Short term deposits are lodged directly with the Central Finance Board (CFB) and attract favourable rates of interest. There are no other benchmarks for the expected returns on investments at TMCP and CFB. The objective for the District is a rate of return at least as good as market rate.- ,3.2 Reserves level and pollcy .'The Managing Trustees are responsible for ensurin& as far as is in their power, the continuing financial health of the District. This requires the keeping of sufficient funds to meet day to day expenses and to respond to unforeseen circumstances, risks and challenges which may arise.

Reserves Pollcy for Unrestricted General Fund (excludlng propertles). The Managing Trustees, policy is to maintain the level of reseNes at no more than six months of total resources expended. Where reserves vary from thi5 level, the figure will be reported to the District Policy Committee for action to be taken, if considered necessary, to remedy the position. Note.. The General Fund (excludingproperties) omounted to £232,986 at 37 August 2023 equivolent to just overfive and a half months of resources expended. Policy for Unrestrlcted Dlstrict Advance Fund. This fund is intended to support new initiatives in mission and ministry, outreach and evangelism. The District Policy Committee will determine annually the percentage split of the available funding between personnel and property. The District Grants Committee, on behalf of the District Policy Committee, administers thè fund in accordance with the stated priorities and procedures. Pollcy for,Unrestricted Designated Funds. The Managing Trustees, policy is to maintain Designated Funds, in accordance with their stated objectives. Policy for Restrlcted Funds. The Managing Trustees, policy is to maintain all Restricted Funds in accordance With their stated objectives as shown below. Bradford City Centre Fund: The capital of this fund is in the nature of an, Advance Fund (see District Advance Fund above). Benevolence Fund and EDEV Fund.. Each of these funds has been set up for a specific restricted purpose. Allen Illingworth Funds - Youth and Overseas Missions: These funds were set up on receipt of monies from the estate of Allen Illingworth. Each one has a ' specific restricted purpose. Leeds Methodist International House Fund.. This fund arose from the sale of the Methodist International House in Leeds in 1976 and must be used for work among student5 in the District. It has been agreed thi5 should fund the Yorkshire West District's share of the cost of the University Chaplain. Conistone: Funds to be expended in the running and maintenance of Conistone Hostel. Tariffs are set at an appropriate level in order to maintain an adequate balance.

Touchstone restritted funds relate to the Counselling Se￿ICeS which are continuing Leeds Extension Society: exists to provide small loans and grants to churches and Circuits within the former Leeds District. Leeds Methodist Choir.. rehearses and performs an annual concert. 3.3 Rlsk management The Managing Trustees have examined the major strategic and operational risks facing the District and have established the necessary systems to manage or mitisate these risks. In particular.. Suitable insurance cover is in place. The Districvs finances are kept under review. The Distritt has adopted the Methodist Church Safeguarding Policy and ensured it Is rolled out to the circuits and churches. It has a District Safeguarding Officer IDSO) and an Assistant DSO. Appropriate Disclosure and Barring Service IDBS) checks are made and there are regular audits of Safeguarding practices across the Distritt, circuits and churches. The District Safeguarding Advisory Group continues to monitor risks'and,will seek professional advice where necessary. One trustee was the subject of a Safeguarding concern, in January 2023. This concern arose outside of the work of the charity and did not relate to the activities of the charity. However, they were'immediately suspended as a , Trustee and then subsequently removed from the Trustee body. 3.4 Collaboratlve arrangements wlth connected charltles The Distritt's main source of funding was the assessment obtained from each circuit within the District based on the membership and staffing levels of the circuit and this was used to defray the cost of administering the District: The District also obtained fron) each Circuit with a reserve in its Circuit Model Trust Fund {CMTF), a levy based on the size of the Circuits, CMTFS at the start of the connexional year (01 September). This was credited to the Distritt Advance Fund. The Distritt holds no fund5 as custodian trustee. It does, however, quarterly receive from circuits within the District the clrcuits, contributions to the Methodist Church Fund {MCF). These sums are collected as agent for the MCF and are passed to the MCF latèr in the same quarter. Funds receivable bythe District as agent are not recognised in the.financial statements because the funds are not within its control. No fee is

earned in respect of this agency arrangement and the District incurs no cost through this arrangement. 3.5 Fundralslng Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. The legislation defines fundraising as "soliciting or otherwise procuring money or other propety for charitable purposes" The charity does not actively raise funds from the public either directly or via use of an agent, accordingly no such amounts are presented in the financial statements for the year under review. The charity has received no complaints in relation to fundraising activity for the year under review. Trustee￿ responsibilltles For each financial year ending on 31 August, the Managing Trustees are required to prepare financial statements that give a true and fair view of the Districys financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees must: select suitable accounting policies and apply them consistently using the accruals method. make judgements and estimates that are reasonable and prudent. follow applicable accounting standards. prepare accounts to comply with the Charities SORP. The Managing Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at anytime the financial position of the Distritt and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the District and ensuring their proper application under charity law and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees at the time when this Trustees, Report is approved, have confirmed that.. so far as that Trustees are aware, there is no relevant audit information of which the charity's auditor is unaware, and that the Trustees have taken all the steps that ought to have been taken as Trustees, in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The Trustees have complied with the duty in Section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance.

Structure. governance and manageiyient The District is an unincorporated charitable association governed bythe Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church and was registered with the Charity Commission on 4 December 2009. 5.1 Structure Circuits are the co-ordinating charities for local groups of churches. Circuits pay the stipends of the ministers and employ lay staff to selve the churches in the circuit. Most decisions for this purpose are made at, or ratified by. the Circuit Meeting. A District is the co-ordinating charity for a group of contiguous circuits and makes its decisions at the half yearly synods. The Methodist Conference meets once each year as the supreme denominational bodyfor all the Methodist Churches. a) Overall regulatory authority rests with-the Methodist Conference. *b} The Connexional Office implements decisions made by Conference and is also responsible for the stationing of presbyters and deacons (collectively known as ministers) in individual circuits within the District.- , t. c) Connexional decisions are passed to the Chair of the Distritt and the appropriate oofficers of the District for implementation. d) The District passes regulatory control down to circuit level for local implementation by the superintendent minister, ministerial staff and circult stewards, and -'¥¥ regulatory authority is delegated to the circuit meeting for certain matters. e) The circuit meeting passes regulatory corktrol down to church councils for local implementation by the presbyter, the church stewards, and other officers, and this. ' regulatory authority is then exercised by church councils as managing trustees of their charity. 5.2 Purpose of the Dlstrirt The mission of the Methodist Church is the advancement of the Christian faith in accordance with its doctrinal standards and discipline. The District is an umbrella organisation constituted to advance the mission of the Church in Yorkshire West by providing support for circuits, offering resources, finance, personnel and expertise. The District is also responsible for the deployment and oversight of the various ministries of the church locally. All this is carried out as a response to "Our Callin

adopted by the Methodist Conference of 2000 in Huddersfield and"Priorities of the Methodist Church" adopted by the Methodist Conference of 2004 in Loughborough. The Synod and District Policy Committee are the operating bodies representing circuits and they provide the link with the Connexion. The District Synod appoints the Managing Trustee5 who are normally the members of the District Policy Committee. 5.3 Governance The District operates within a statutory framework of regulation and seeks to ensure that it follows Methodist Standing Orders. It relies on the Connexional Team, at Methodist Church House, 25 Tavistock Place, London, WC1 H 95F to provide guidance on changes that could affect the Distritt. The members of the District Policy Committee IDPC) are annLJally appointed by a vote of the Synod for a continuous term not normally exceeding six years. Membership comprises: Chair of District lex officio}, Synod Secretary lex officio), named District Officers and one nominated representative from each Circuit, alternating lay and ministerial (presbyteral/deacon) terms wherever possible. The Distritt Policy Committee normally meets four times per year and deals with routine and exceptional matters. It oversees the work of the Grants Committee, finance, property, lay employment, the District office, stationing, safeguarding, authorisations to preside at communion and extensions to local preacher training. 5.4 Responslbllltles of the Dlstrict Pollry Commlttee a) To formulate and promote policies which will advance the mission of the Church in the circuits and local churches and, in particular, to supervise the use of resources of personnel. property and finance and to assist local churches and circuits having exceptional problems. b) To encourage inter-circuit and ecumenical co-operation. c) To act in an executive capacity in matters remitted to the Committee by the Synod. d) To keep within its purview all District concerns not dealt with elsewhere. e) To contribute and respond to the development of Connexional policies as reflected in the work of the Conference and the Methodist Council, and to carry out its other responsibilities with any such development in mind. n To be aware that the stipend of the Chair of the District is set by the Methodist Conference as for all ministers within the Connexion. io

g} To constantly be aware of the pub14c benefit guidance issued by the Charity Commission. 5.5 . Dlstrict Properties The ManagingTrustees receive reports annually on: the state of the District properties any remedial work and improvements carried out during the past year. any proposed further work. to be undertaken, as advised. 5.6 Auditors Azets Audit Services Limited, trading as Azets Audit Services, were appointed auditor to the companyfollowing their acquisition of the trade of Naylor Wintersgill Limited, on 1 May 2023. A resolution proposing that A2ets Audit Services Limited be reappointèd will be put at a General Meeting. Reference and Admlnlstratlve Detalls 6.1 Name of the charlty The Yorkshire West District of the Methodist Church 6.2 Charlty reglstration number .1133134 registered in England and Wales 6.3 . Prlnclpal Offite Touchstone Centre 4 Easby Road Bradford BD7 1QX. 01274 442670 . www.yorkshirewestmethodist.org:uk , 6.4 Chalr of the Dlstrlct Revd KerryTankard ,' 6.5 Secretary of the Synod Caroline Stead li

6.6 Asslstant Secretary of the Synod Wendy Bentley 6.7 District Treasurer Alan Wittrick 6.8 Names of Charity Trustees The following served as charity trustees throughout part or all of the year 2022-23 or were trustees at the time of this report being approved.. Chair of District Revd KerryTankard Synod Secretary Caroline Stead Revd Melvyn Kelly DPC Secretary Wendy Bentley retired 31 August 2024 Lesley Whitaker from 1 September 2024 District Treasurer Alan Wittrick Lay Stationing Representative Claire Corp District Youth Work Coordinator Laura Tunnacliffe Methodist Council Representative Revd Becki Stennett until 31 August 2024 No Council rep from September 2024 Grants Officer Peter Finneran Rural Lead Revd Andrew Webb until 31 August 2024 Revd Kathie Heathcoat from 15eptember 2024 Missional Communities Enabler Revd David Goodall Representing Leeds S&W Sharon Brocksom Retired 31 August 2023 Revdjo Lightowler 1 September 2023 LeedsN&E Anne Vautrey Retired 31 August 2023 12

Revd George Bailey 1 September 2023 Denby Dale & Clayton West Sue Cutting Retired 31 August 2022 Dr lan Morris 1 September 2023 Wharfedale & Aireborough Michael Noble Aire & Calder Matt Burland, resigned 9 May 2023 Heather Turner 1 September 2023 Skipton & Grassington Revd Dr Tracey Darling until 31 August 2024 Revd Susan Mclvor from 1 September 2024 Settle Revd Tim Broughton Airedale Peter Howarth until 31 August 2024 Graham Lliff from 1 September 2024 Bradford North Revd N ick Blundell Bradford South Trevor Kershaw Retired 31 August 2023 Revd Graeme Dutton 1 September 2023 Calderdale Revd Kathie Heathcoat Retired 31 August 2023 Patricia Astwood 1 September 2023 Huddersfield Barbara Hutchinson N Kirklees & Morley Revd Dr David Barker Touchstone Revd Caroline Ryder Resigned 1 March 2023 No charity trustee claims exemption of his or her name. 6.9 Bankers Charities Aid Central Finance Board of the Methodist Foundation Church 25 Kings Hill Avenue 9 Bonhill Street West Malling London Kent EC2A 4PE 13

6.10 Investment mana8er5 and custodian trustees Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ 6.11 Accountancy Support Sleigh & Story Ltd thornhill Brigg Mills Thornhill Beck Lane Brighouse HD6 4AH 6.12 Audltors Azets Audit Services Limited Carlton House Grammar School Street Bradford BD14NS Approvals The Trustees, Report and the Financial Statements were approved bythe Managing Trustees on 23 September 2024 Signed on behalf of the DPC, as authorised.. Revd KerryTankard District Chair Alan Wittrick District Treasurer 14

7.7 stql•m•rrt ol Flnanclol Aeltvlll•s (SOFA) lorth• y•oi •I￿•d 31 Augvst 202a rots120tr23 Toi•lJ21.22 Income 4nd Endowmènti from.. Donatiw 8nd legad8S 20.425 59,108 1,956,052 from Ch8 Assessments on drcuits From Cirwil mc￿ Tw¥1 Funds lribthK)n to the costof lh& Cha ConnexlM4 Advance & W Fwd 154,405 154,4t 219,600 38,582 154,385 566,9n 149,588 159,1 42,741 204,442 S55,934 219,& 112 38.582 154,385 373,885 154,405 38,562 Incorngfrcffl Invsstsn Oth Sa18 of ProF6it Totsl 11,308 58,677 27.377 14,190 38,623 72,867 11.4 43.501 263,lJ73 415,552 58,945 737,570 2,561.895 Expndlluro on Actlvld•s.' Grants and donations S81ar￿ and aS￿a￿l Nstg Proparty.. .Manses . Other Insur8rKe. UUI￿￿$ PuKhas8 of ProFerllÈ otkn expènses Synod5, committees, Conf8r8n Ot￿rOu1g0lWS'. . Proj￿t5 - sU￿ry Total charftablè •xpeDdlbJro 11 12, 249,034 343,497 4.713 70,043 361.172 319,077 309,99) ' 11.8 26,134 5,430 12,969 31,564 41.¥d4 57,623 13,206 13,365 54,717 57.623 11.9 31580 2,575 7.013 38,573 2,575 12A43 19,932 55,058 483,833 3,938 43,718 147,B24 23,870 100,841 977,219 55,385 120,917 911,358 345,562 N•t Ineomell•xp•ndltur•l b•forntr•n•l• Trnnsfers bètW9en fun AdJu5tmènttraMfèrs bfjhY88n fundj N•¢ Incomellexp8ndRurel Rèviluadon g•ln8lllovo•1 Llhar galn81110¥1•11 (220,7601 1103,7571 216,412 f9.990 20,589 188.8791 83,168 152,84 63,567 1152,8451 1692781 1239,6491 1,651537 13 90,579 11.14 I420,￿￿) 1239,6491 I420,0￿} 7,650,537 Nèt movemènt In lund$ Recon¢lllatlon of lund•: Total furtd8 brougmforward Totsl lund? urrled lorward 1528,1051 9J,579 1752,845) 169.2781 1659,6491 1,650,537 4.699,091 4,170,986 87,(M5 157,624 152,845 393,320 324.042 5,312,301 4652,632 3,661,764 5,312,301

7.2 stot•m•AI ol Flnanclul Aclfvttles (SOFA) lor the yeor ended 31 August 2ty22 T¢W2021-72 Totsl 202041 Income and Endowmonts from: tKJnations and legacie5 1,935,722 20,330 1,956,052 130,389 IncomB from Charitable Activites.. Assessments on circuits From Cifcuit W)del Twsl Funds Contribut'on io the coslolthe Chair Connexional Advance & Propety Fund 11.2 149,588 149,588 159,163 42,741 204.442 555,934 167,395 102,607 42,151 204,234 516,387 159,163 11.3 42,741 204,442 363,605 149,588 42,741 Income from Investments Other Total 1,172 27,797 2,114,279 3,744 15,464 382,813 495 240 735 6,408 43,501 2,561,895 4,698 22,001 673,475 11.4 64,068 EXp￿dIt￿r¥ on Act￿1••.. Grants and dOnat￿nS Salariès and 85sou8￿1 ￿$ts Property.. - Manses . other pr￿￿ty Insuran￿. utilities 0ffi¢g expenses Synods, committaes, Conference Other oulgoings.. Training - ProjBcts - Sundry Total charltable Qxpondllu 8,923 45,760 263,026 35,885 165,734 2,156 118,949 309,990 330,443 5,512 282,092 11.6 13,206 13,365 54,146 13,206 13,365 54,717 12,443 892 55,383 19,772 14,644 25,171 1,323 571 12,443 892 11.9 11.10 233 25,911 89,634 519,fj75 55,385 34,785 372,506 55,385 120,917 911,358 30,938 99,527 2,14? 26S,168 53,052 174,157 Nèt in¢omellexpgndliuro1 befor•transfer5 Trdnsl6rs bet￿on fund8 Net incomellexpendlturel Other recognlied galnslllo8ses} 2,014,752 134,947 1,879,805 117,645 266,500 1148,8551 (371,7711 1110,0891 335,604 65,843 136,1671 144,2461 1,650,537 153,800 1,650,537 153,800 Nèt movemgnl In fund¥ Reconclllatlon ol funds.. Total funds brought forward Totsl funds ¢arrl•d fol￿rd 1,879,805 1148,8551 (36,1671 144,2461 1,650,537 153,800 2,819,286 4,699.091 215,900 67,045 189,012 152,845 437,566 393,320 3,661,764 5,312,301 3,507,964 3,661.764 16

8.1 balance Sheet Yorkshlre West Dlstrfct of Ihe Methodlsl Chulcb ASAT31 AUGUST2023 Gen•ral Fund¥ IUnreBtrl¢t•dl DlstrtGt Advance Fund IUnrgstrl¢todl D•slgn¥t•d Fu4ds IVnr•strlcigdl Oth•r Funds (Restrl¢t¢dl Total 2023 Not9• Totsl 2022 Ibl• Flxed A•••ts 4an$# and other property ro¢•1 ffx•dasuts 11.14 .4,011.000 4.011,000 4,431,000 4,011.000 4,011.000 4431,.OOD ¢urr•ntA#8ets Debtors and Prepayments 11.15 4.807 4.607 19,201 Central F(nan¢8 Board and Trust•6¥ for hodist Church Purposes D•posits etc 11.16 222,832 ,163 309,025 1.460,920 1,883.451 Catsh at Bank Bnd In hand 11.17 49,129 49.780 10,410 109,319 66,886 Totsl curY•ntM•ts 271.961 9T7.943 324,042 1,673.946 1.649,539 Current IlabllWo& Creditors and Accruals l¢u• In under 1 13,Q20 456,248 489,268 371, Loans to the District 11.19 98,955 98,955 98,955 N•t ¢urr•nt IllabllltlMya¥80ts 159.986 521,695 324,042 1.1105,723 1,179,12Q Tot•lss•ts eumtll•blllU•$ 521,898 324,042 .016,723 6,810.120 Longt•mi Ilabllltt Grants payable Oth•r li8b11lt￿ due after 1 year 11.20 384.071 364,071 297.819 Netass•ts 4,170,988 157.624 324,042 4652.662 S,312,301 Funds of th• Dlstrlct G•neral Fund IUnTr8tri¢todl Di$triotAdvancg Fund IUnre$trietedl D95ignat¢d Funds IUnrestrict8d) Totsl unrestrlet•dfunds 11.21 4,170.986 4,17(k,986 4,699.091 11.21 157,624 157,624 67,045 152,845 4,170.986 157,624 4.328.610 4.918,981 Rvstrictsd Fund5 11.22 324.042 324,042 393.320 Tot•1 Fund¥ 4.170,986 157.824 324.042 4,662,652 5312,301 Slgned Alan Wittrick Tr

8.2 Balance Sheet Yorkshlre West Dlstrlct of the Methodlst Church AS AT 31 AUGUST2022 General Funds IUnr8Strlctsdl Dist￿¢1 Advance Fund IUnrestrl¢tfjdl Designatsd Funds IUnrostriGtsdl Other Funds IRestrf¢t¢dl T¢)tsl 2022 Total 2021 Notes Tan Ible Flxed Assets Mansfr and other PrO￿rtY 4,431,000 4.431.000 2.531,000 Total fixed 05Sots 4,431,000 4,431.000 2.531.000 Culrent A88ets Debtor5 alld Prepayments 19.201 19.201 24,070 Central Finance Board aD(S TtU5tees for Methodi51 Church PU￿0&eS Deposits etc 11.16 247,764 724,893 239,471 351,324 1,S63,452 1,652,272 Ca$h at Bank and in hand 29,227 12.329 25,331 66,886 99.889 Total currentassets 276.991 724.893 261,800 395,B55 1,649,639 1.776,231 Current Ilabllltl¢s redrtors and Accru8ls Idue in under 1 8.900 360.029 2,535 371,464 313,618 t ¢urront Illablllt1•5lla5s8ts 268.091 364.864 26f,800 393.320 1.278,076 1.462,613 Tol818ssets less currentll8bllltles 4,699,091 364.864 261,800 393.320 5,709,076 3,993.613 Long temi 11ablll￿ Loan5 to the Dislnct 11.19 98,955 98,955 99.162 Grant5 Pay8ble Olhar liabllltles dué aftpr 1 year 11.20 297,819 297,819 232,687 Notassets 4.699.091 67,046 152.B45 393,320 5,312.301 3,661.764 Funds of the Dlstrltt General Fund Iuniestrictedl 4.699,091 4,699,091 2.819.288 District Advance Fund IUnre5tricledl 67.045 87,045 215.900 Designalsd Funds (Unrestricted) Total unr05tricted fund8 11.21 152,845 152,845 189.012 4.699,091 67,045 152,846 4,918.981 3,224,198 Restrictad Funds 11.22 393.320 393,320 437,566 Totsl Funds 4,699,091 67,045 152.846 393.320 S,312.301 3,861,764 18

9 YORKSHIRE WEST DISTRICT of the MEfHODIST CHURCH sh flow statement fortho yèar ended 31 Au8USt 2023 2023 2022 Statsment of cash flows Note Cash from operatSng artlvltles Net ￿5h used In operating activitles 1100.6161 1127.2081 Cash flows from Investlng actmtlès Dlvldends,Interest and rents from Inve5trnents- Pro￿ed$ frorn the sale of propertyiplant and equlpment Purchase of propertyiplènt and equlpment Purchase of Intangible a55ets Proceeds from the sale of Investments Purchase of investments Other 39,617 5.385 Net cash pr¢)vlded by Investlns actlvEtles 39,617 5,385 Cash flows from flnandng actlvltles New borrowlng Repayments of borrowln8 Netca5h used In financlng acllvitles Chan8e In cash and cash equlvalents In the reportlng perlod Cash and cash equivalents at the beglnning of the reporting pe￿0d Cash and cash equlvalents at thè end of the reportlnl ptrlod 160.9991 1,630,338 1,569.339 1121.8231 1,752.161 1,630.338 Reconclllatlon of net Incomè to net cash flow from operatlng 4ctlvltl•s Net income forthe reportlng perfod Adjustments for: Depreclatlon and 8morti5atlon thar¥e5 Proflt on the sale of fixed assets Non-¢a5h donatlon5 Interest received Loss on the sale offixed assets Revaluation of fl¥ed assets fjains on investments Decréa5e/llncrea5el In stocks Ilncreaselldecrease in debtors Incre￿/(decreasel in creditor5 2023 2022 1647,3581 1,650.537 11,900.(M)01 15,3851 139,6171 420,000 2,303 164,056 4,869 122.771 Net cash used In operatln8 acUvltle5 1100,6161 1127.2081 Anal 15 of cash and cash e Cash In hand Short term deposit (less ihan 3 months) Total cash and cash equlvalents 202a ulvalent 2022 1,569,339 1,630,338 1,569.339 1,630.338 19

io Accountlng framework and accountlng pollcles NS Noles to the Accovnts ¢an be tound In $•¢tlon I I Accounllng framework The financial statements hove been prepared in accordance with Accovnting and Reporting by Chorities.. Slatemenl of Recommended Practice applicable to charities preparing their occoun15 in accordance with the ￿nancIal Reporting Standord opplicable in the UK and Republic of Irelond IFRS 1021 li55ued in October 20191, the Financial.Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021. the Charities Act 2011, ond UK Generolly Accepled Accounting Practice. Publlc benelll enllty The Wesl Yorkshire District meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised ol hisloricol cost or Ironsaclion value unless otherwise slated in the relevant accounting policy notelsl below. Basls These accounts have been prepored on the basis of historical cost except thot inveslmenls are shown al their market value al the end of the year. on the accnjals basis lo show a true ond fair view of the District's ffnancial pollion and activities. Iv Contenl The financial inforrnation presented is relevant, reliable, comparable and complete. Where e51irnates ore used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded lo Ihe nearest pound. Golng concom Based on Ihe monetary a55et5 and human resources ovailable ot 31 August 2023, the trustees believe that the District is a going concern. vl Consolldollon The District oversee5 the work of ministers and lay workers in Churches and Circuits within the District but does not hove control over Ih05e Circuits or Churches. ministers or lay workers except in extreme ci¥cum51ances, none of which were opplicable. For hi5 reason. the financial statements of the Churches and Circuits wlhin the Districl ore not included into these financial slalements. The managing TtUStees do, however, have oversight of three projects Wlthin the Di51rict- Touchstone. Conislone Hostel and Leeds Sancluory- and those accounts have been included, as hove the accounts for.. Leed5 Melhodisl Choir Leeds Extension Society Income recognlllon Income 15 brought into account when it is more likgly than not that the economic benefit ol the income will accrue to the District. No oltempt 15 mode lo measure the valu8 015ervices donated by volunteers. Details of how the contribution to the cost of the Di5ricl Chair ha5 been determined appears in Nofe 11.3. A similar figure appears in the Expenditure al Note 11.6. Individual amounts calegorised 05 Other income in the SOFA will be shown seporalely if they are considered moterial. The Dlstrict acts os agent intwo mollers.. the collection of quartedy assessments trom circuits which are paid lo the MCF the poymenl of expenses of delegates from Ihe District lo the Methodisl Conference In oll these matters the transactions are nol reflected in the SOFA because there is no obligation on the District to make up any shortfall in ossessmenls from Circuits. Sums received as Circuil assessments cannot be recognised as income in the District as they are the income of the MCF. 20

In accordance with the Chorilies SORP, the time of volunteers15 nol recognised. Further information on this matter is provided in the Trustees, Annual Report. Expendlture This is recognised when o liability 15 incurred, or a conslruclive obligalion arfses, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of econorrfic benefit is considered more likely than not under the legal OF constructive obligation committtng the District to poy out re50urce5. Ix Grants Grants are recognised in full when the oward is made once the Dislrict accepts Ihal there is a legal or conslrvctive obligotion to make the payment and that.such payment is piobable. VAT Since Ihe District is not VAT registered. all input V AT is charged with the expenses to whlch it refers. Tanglble fExed assels These are capitolised if they can be used for more Ihan one year. and individually cosl ot least £I.CrfyJ. The freehold property is shown in the accounts at estimatecl iealisable value, ol which the land componenl is deemed lo be 50%. The properties have been rewewed lor irripalrment. xll Investments "' Invéslmenls are valued in Ihe balance sheet ot market value at the year end. Investment incomè s included in the accounts when receivable and any gains or losses on revaluation at the year end are Shown In the SOFA. Deblors and credltors: bank and cash Debtors are slated al the omounls owed lo the District or prepaid. Creditors are iniliolly recognised ot seltlement amount alter ony trade discounts. where nomal credit terms apply, or amount advanced to the District. Svbsequen11y creditors that are current liabllilies are measured at the cash QT other consideration expected to be paid. The liquld funds of bonk balances ond deposit account balance5 Ore shown at the realisable values. xlv Methodld Church Fund The District acts as agent for Ihe Methodist Church Fund IMCFI by collecting it5 055essments on Circuits and does not, therefore, include the assessmenls in the SOFA. If a Circuit is lal& in poying Ils MCF assessment to the District bul such sum is received before the quarterty transfer lo th6 MCF, the amount poid late will be shown as o deblor in the Dislric.t'5 accounls. Chalr's manse costs The District is required lo provide accommodolion for the Chair of Qislrict and his/her family. The District bears the c051 of repoirs, maintenance. building insurance. council lax. and woter charges. . These costs are not shown seporotely as benefi15-tn-kind as HMRC does not sèek lo lax Ihese receipts. Fund$ r•classincatlon The Truslees have reassessed the purpose and restrictions of all the Individvol funds within the consolidation of these accounts. As o resull, the list of reslricted accounts has been revised. In addition no funds are now classified as deslgnaled funds Ihal were previously classified in this way have been moved into generol unreslricled. The movements from these recla5sifications are shown In Note 13 to the occounts in the column moTked '.adjustmenls/transfers'.

Noles to Ihe Accounts I l.l. DonaNons ond legacl•$ 2023 General unreslricled 135 Training 8enevolence Leeds Sancluory Touchstone Our Colling Rurol Lead Oxford Place DAF Designated Restricted Total 135 425 870 37,678 20,000 425 870 37.678 20,000 Total 38.683 20,425 59,108 2022 General unrestricted DAF Trainlng Benevolence Leeds Sanctuary Tovchslone Our Calling Rural Lead Oxford Place Designated Restricted Total 240 240 460 27,352 460 27,262 90 20,0(K) 8,000 1,900,000 1,935,722 Total 1,900,000 1.956.052 20,330 11.2 AsseMm•nl$ on clr¢vltS All Circulls paid their 0$5essmenls to the District.. the omounl poid includes a sum £154',40512021-22 £149,588) lo detray the costs of running the District and a contribution £738,59212021-22 £769.0801 to the Mefhodisl Church Fund towards the cost of running the Connexion. The sum collected for ond remitted to Ihe'MCF does not appeor elsewhere in Ihese financial slalements. An a559ssment on Circui15 is annually determined by District5 by reference lo the number of staff in the Clrcuits and the number ol. Church members. The annual meeting ol Circuit Treasurers, together with the Didricl Treasurer, agrees oppropriole capping levels for both increases ond decreases, in order lo ochieve the aggregate level of assessments required lo meet the Districl-and MCF budget. 22

11.3 Conlrlbullon to the ¢ost.of the Chalr The Chair of District chairs meetings ol the District Policy Commiltee IDPCI. The membets of the DPC are the Irustees of Ihe District. The stipend, employer's NIC and employer's pension contributions of the Chair of .1 Di5tricl ore pold by the Melhodisl conne￿On. The Chair'5 other costs are mel moslly by the Dislricl. 2022-23 26,928 3,576 8.078 38.582 16,CK)O 7,244 61.826 2021-22 32,451 3,343 6,947 42.741 16,000 1.813 6OA54 stlpend of Chair of District Employer's National Insurance conlribulions Employer's pension contribulions Cash cost paid by thè Connexion Isee SOFA line 71 Notional estimate of cost of providing manse S..￿￿ Chaids expenses Since Ihe stlpend-relaled costs obove li.e. ￿8,582) are borne by the Connexion, they appear both In the Income of the District and the Expenditure ol the District Isee Nole 71. 11 should be noted that the chair is required lo occupy the District monse. The manse'is provided by District and the Dislricl mainloins Ihe property. The sum of. £16,000 was delemined by research of local letting agenls on Ihe inlemet and does not appeor elsewhere.in these accoun15. The Choir of District is the sole paid key management person T2 but is supported by member5 of the DPC. 23

11.4 Olher 2023 General unrestricted DAF Designated Restrfcfed Totol 145 3,185 24,527 General Leeds Sanctuary Touchstone MWIB Conistone Leeds Choir Leeds &Yl SocSely Youth Connexlonol Gronl Leeds Sanctuary ONE Programme Training 3,185 24,527 8,911 6.639 8.911 6.639 5.604 4.036 14,190 4,036 14.190 3.600 1.899 . 58.677 3,600 1,899 72.867 Total 14,190 2022 General unreslricled DAF Designoted Réstricted Total General Leeds Soncluary Touch51one MW18 Conislone Leeds Choir Leeds Exl Society Youth Connexional Grant Leeds Sanctuary ONE Programme Training 1,376 13.489 958. 3.122 4,045 1,967 2,840 1.376 13,489 958 3.122 1.967 2,840 15,704 15,464 240 Tolal 27,797 15,464 240 43.501 24

11.5 Grants and Donallons 2ff23 ', Generol unroslricted 350 7,753 2,026 DAF Designated Restricted Tolal l General fund ' Troining CDIM g Benevolence I Bradford 7,753 2.026 1,544 127 127 343,497 343,497 ,iè£Y Connexional Pension Reserves 3.027 3,027 2.283 15 550 4,713 361,172 Grievance Illingworth OM L&D Forum 15 550 12962 Total 343,497 General unreslricled DAF Deslgnated Restricted . Total 4 Generol fund :: Training CDIM Benevolence ,. Bradford 5.598 2,379 5,598 2,379 862 89 89 263,026 38,036 263,026 Connexional Pension Reserves MWIB Grievance Illingworth OM L&D Forum 8.923 27.908 1,205 Total 8.923 263.026 35.885 2156 309,990 General Fund Training CDIM Benevolence Granl lo Leeds University Chaplaincy. Paid to individuals in fine wilh their re5ponsibi1ities. Provided to minislers on applicotion. Paid lo individuals at the 501e discretion of the District Chair. An agreed Iransfer to Touchstone from the Brodford Fund. Property and mission grants are made to institutlons. Paid lo appropriate worthy causes. Brodford +, DAF MWIB No support costs Were ollocated grant making activities..

11.4 Sol•rl•$ and ossoclat•d costs 2023 Generol unreslricled DAF Designated Reslricled 38,582 Chair of District Office ' Youlh coordinator Safeguording Leeds Sancfuary Missional.Community ONE progrornme University Choplaincy Touchslone Synod secretary Tolol &8.582 50,408 16,253 43.959 95.335 16,910 9.260 33,819 14,551 50,408 16,253 43,959 95335 16,910 9.260 33.819 14.551 Total 249,034 70.043 319.077 Salarles Gross salaries Employers Nl Employer5 pension T86.316 12,838 7,965 stlp•nds Gross salories Employers Nl Employers pension 53,856 5.033 14.487 Chalr of DlstrFct 38,582 319.077 Total 26

21)22 , General unrestricted DAF Deslgnated Restricted 42.741 Total 42.741 44.571 6,892 23,753 Y2,762 17.756 9,059 ,512 76,208 1.189 0.443 41. Chair of Dlstrict Office Youth coordinalor Safeguarding Leed5 Sanctuary Missional Communlty ONE progromme University Chaplaincy Touchstone Synod sècretory 44.571 6.892 23.753 72,762 17.756 9,059 35,512 76,208 1,189 45.760 Tolal 165.734 118.949 Salarles Gross salaries Employers Nl Employer5 penslon 172,068 10,830 7.583 stlpends Gross solories Employer5 Nl Employers pension 71,427 6,672 19.122 Chalr of Olstrlct. 42,741 Total 330,443 No employees received employee benefils that lotalled more than £60,000 for both the current and prior year. There is no accrval for holiday poy os it is immaterial,. the'holiday year ends on 31 August. All staff are paid ol or above Ihe living waoe. In addition to the Chair of Di51rict. who undertakes the PTimary executive iole within the District, five other members of the District Policy Committee were in receipt ol paymènl for work undertaken on behalf ot the Districl. Two of the Iruslees are employees of the District Itolal solaries ￿0.03? plus £0 expenses). Average number ol employees in 2022-23 was 1812021-22:.181. 11.7 P•n$lons ost ordained presbyters and deacons are members of the Methodist Ministers, Pension Scheme IMMPSI. Thls Ss a defined benefit scheme. The Supreme Court held in 2014 thot Methodist mlnisters Iwhich lem ',1 includes presbyters and deacons) aTe nol employees ol the Church. For simplicify, however. when 'Ti dealing with Nationol Insuiance Contributions and pension contributitsns, the terms 'employer' and 'employee' ore used os Ihey would be in an employing body. On the other hond lay employees are controclually employees and have the option ofjoinlng the Pension and Assurance Scheme for Lay Employees of.the Methodist Church IPASLEMCI. The Pensions Trust or some olher orrongement. PASLEMC is a defined benefit scheme and the employing Churches and Circuits contribute as employer5 to Ihis scheme. The cOnne￿On accounf5 lor both the MMPS and PASLEMC pension schemes and show5 the ffgvres in the annua1 Mèthodist Church in Greol Britain accounts. th¥ The MMPS Is in deficit bul a plan for removal of the deficit has been proposed and is being implemented. Detoils of the deficits on these schemes can be found in the Annuol Report and Accounts of The Methodist Church al www. 27

11.8 Property cosls 2023 General unrestricted DAF Designated Restrfcted Total District manse District Office 2 West Parade manse 167 Olley Road manse Tovchslone manse Leed5 Sanctuary 4,291 5,244 1.105 12463 1,659, 1.372 26.134 4.291 5.244 1,105 12,463 7.089 1,372 31,564 5.430. Total 5,430 th ro ert Tovchslone house Conistone hostel Oxford Place Leeds Sanctuary 1,162 3,324 17,269 7,2CO 28,955 12.969 14.131 3.324 17.269 Total 12.969 41.924 In District manse District office 2 West Parade 167 Olley Rd Touchstone monse Touchstone house Conislone hostel Oxford Place Leed5 Sanctuary 46 1.193 1,668 46 f,193 1.668 2.885 49.277 2,006 57.623 49,277 2,006 57,623 Total 28

2022 General unrestricted DAF Designoled Restricted Total District manse :: Dislricl Office .2 Wesl Paradamanse 167 Olley Road manse. ,"4sffj 'Touchslone manse Leeds Sanctuary 3.207 3.207 2966 4,835 2,198 2.966 4.￿5 2,198 Total 13.2Q6 13.206 ert Touchstone house onistone hostel OxfoTd Place Leeds Sanctuary 13.365 13.365 Total 13.365 13,365 Insur Dlstrict manse Disthct office 1. 2 West Parade 167 Otley Rd Touchstone manse Touchslone house Conislone hostel Oxford Place Leeds Sanctuary 1.051 1.051 571 198 1,851 198 1,851 1,046 1.046 Total 571 54,146 54,717 11.9 OIH¢• expenses 2023 General unrestricted 1,969 3.403 6.534 4.917 DAF Designoted Restricted .Tolol 1.969 3.403 6,534 4,917 7.013 Chair's expenses Office Professional Olher ..5 Touchstone Ecumenica Leeds Sanctuary ', 7.013 14.737 31,560 14,737 38,573 Total 7,013 Generol unrestiicled 1,813 6.565 1,699 1,852 DAF Deslgnated Restricted Total 1.813 6,565 1,699 1.852. Chair's expenses ' Office Professional Qlher Touchstone Ecumenical Leeds Sanctuary ". 514 514 ' Total 12,443 12.443

11.10 Synod$. Commlll••s, Conf•r•nce 2023 Generol unrestricted DAF Designated 1,304 1,127 144 2.575 Synod & poslh'ders Conference reps Synod Secretary Reslricl¢d Totol 1.304 1.127 Totol 2,575 2022 General unre51ricled 1.496 16041 Synod & posth'ders Conference reps Synod secrelary DAF Designated Reslricled Tolol 16041 Total 892 892 Poymenls to trustees and p051holders: It is District policy lo otter to reimburse members of the District Policy Committe6 and others involved in the administration of District affairs for expenditure properly incurred in corrying out their duties. 11.1 l Olher oulgolngs- ProJ•cts 2023 General unreslricled 1,694 89 3,566 1.051 13,532 DAF Salegvarding University chaploincy Leeds Sanctuary ONE programme Youth Misslonal Community Our Calling Designated Restricted Total 1,694 89 3,566 1.051 13.532 3,076 862 23.870 3,076 862 3.938 Total 19,932 2022 Generol unrestricted Safeguording University chaplalncy Leed5 Sanctuory ONE progromme Youlh Missionol'commvnily Our Calling DAF Designoled Restricted 3.010 179 31,543 7.375 8,408 4.870 Totol 3.010 179 31,543 7,375 8,408 4.870 Total 55.385 55,385 30

11.1.2 (Xher oulgolng$- Sundry 2023 General unrestricted DAF Designated 2.065 Restricted Total 7.157 9,266 General Touchstone. IdWiB Conistone Leeds Choir Leeds Ext Society Consultancy Year End Accounts.. Audit 1,477 7,789 5,707 5,270 10,500 13,951 5,707 5.270 10,5CÉ) 49,921 2,220 10.800 100,841 35,970 2,220 10,800 55,058 Total 2.065 43,718 ' 2022 Gener unrestricted 5.872 138 DAF Designated Restricted 2.142 644 85 5.980 1,340 8.421 4,685 3.CK)O . 29.541 Tolol 8.743 6,118 1.340 8.421 4.685 General Touchstone MWIB Conislone Leeds Choir A leeds Ext Society Consultancy Year End Accounts Audit 16,028 1.7(X) 7,200 30,938 34,141 79.710 1,7 7,200 120.917 Total 2,142 34,785 53,052

11.13 Transler5 befrween fvnd$ 2023 General unreslricled DAF General Manse CDIM Change of Chair Safeguarding Youth Leeds Sancluary Touchstone MWi8 Conistone Leeds Choir Leeds Extension Soclely Rural lead oop Leeds Choplaincy Our Calllng Grievance DAF Pentecost Party Designoled ."Restricled 162,0141 62.014. 8,911 6,639 5,604 16,6391 15,6041 .589 1103,7571 20,589 20,589 83,168 During the year, the trustees hove recl055ilied several of the previously deslgnated ond unrestricted funds resulling in their currently being no designated fund5. Thls is setr out further in note 13 to the accounts. Tre Pentecosl Party transfer back to the DAF is to replace funds which had previously been used from the DAF rather than the Pentecosl Party fund which wa5 the inlenlion. 32

General unrestricted DAF Designated 119.698 8,000 3,5(K> Restricled 27,262 General Manse CDIM Change of Choir Safeguarding Youth LMM Touchstone )1 MWIB Conislone Leeds Cholr Leeds Extension Society Rurol lead.. oop Leeds Chaplaincy Our Calling j, Grievance DAF Pentec051 Party b%,. 1146,9601 ..18,(XK)I 13,5001 12,0001 142.0001 114.8401 145,124 139,6791 19581 13,1221 14.0451 11.9671 18.0(X)I 42,CK)O 14,840 1,376 26,190 1146,5001 135,0001 48,489 958 1122 4,045 1,967 I5,[￿} 120,CK)01 11 O.(KK)I 175.OCK)I 10,000 75.000 1134.9471 1266.5001 335.604 65,843 The General Fvnd budget allows lor contributlons to u nvmber of Designatéd Fun(ys in relation to the busines5 of the District- these are shown os transfers from Generol to Designoled. I Similarly grants are allocated to a nvrrfber of Designated Funds and these ore shown as transfers from the DAFto De5ignaled. 33

l 1.14 Tgnglble Ilxed assets Buildings Totol Realisable value BIFwd Additions Disposals Revaluofion Realisable value C/Fwd 4.431.ctK) 4.431.(KK) 1420,(KDI 4,011,000 1420,(X)01 4.011,O(K) Assessed realisable value Dlstricl Manse 38 Longlands, Brodford 2 West Parade. Lgeds 167 Otley Road. Leeds 30 Merton Rood. Bradford 4 Easby Road, Bradford £415,000 £518.000 £556.OQK) £222,0(X) £250,000 £150.000 £1.g00,0(X) £4,011.000 Touchstone Team Leader's Manse Touchstone House Conistone Hostel and Chopel Leeds Methodist Dislrfcl Office Oxford Place Leeds The combined insurance value of the abovs properties approximates to £6.838.626. The IIu51eeS have ieasses59d the value of oll the properties sel out above as al the end ot August 2023 on the recommendalion ol the District Property AdministratOT. The values ore based on survey reports for Tovchslone House and Coni51one Hostel, Ihe selling price of Oxford Place and inlemel comporison sites for comparable propertie5 for each of the manses. This'has resulted in o revaluation reduction of £420,Cth as shown above. 11.15 Debtors and Pr•payments 2023 General unreslricled DAF Prepayment5 Other Debtor5 (Due Within I Yearl other Deblors (Due After l Yearl Total Designated Restricted Total 4.607 4,6C17 4,607 4,607 2022 General unrestricted DAF Prepoyment5 other Deblors (Due Within I Ygarl other Debtors (Due After l Year) Total Designoted Restricted 1303 252 Total 2,303 252 16.646 19,201 16,646 19.201 34

11.16 Trvstees for Melhodlst Church Pvrposes The fO￿loW1ng funds ore held by TMCP in Trustees Interest Funds on which intere51 is credited to the occounts each month: -.District Advance Fund Bradford Fund .. Illingworth Youth ' Illingworth OM Leeds Methodist International House District Properties ' TMCP is-the legol owner and Custodion TnJslee of all Melhodisl Model Trust property, including Legacies, Endowments and Accumuloted Funds. Trusl property is held for and on behalf of local Managing Ttusle6s who ore responsible for the day to day manogement ol tru51 property. TMCP ensure thol, Ihrovgh providing guidance ond acling under their direction. the Managing Trustees comply with charity law and - Methodist law and policy as determined by Ihe Methodist Conference. 11.17 Central Flnance Soard (CFB) and Cash ot Bank ' The Di51ricl has two currenl accounts al HSBC plc and one al CAF Banl both aulhorised in51ilulions. The sums held on Ihosè accounts are immediolely avallable. In addition the Di51ricl has Ihree deposil accounls ol CFB, a common.deposil fund. Interest Is eomed on these account5 and credited monlhw.. the sums deposiled can be withdrown without notice and without loss ol inlerest. These sums are wewed os being1iquid. 11.18 Cred51or$ and Accruals General .unrestricted 13.020 DAF Designated Reslricled Total 13,020 456,248 469.268 Accrvo1s Grants payable"_ 456.248 13,020 456,248 Total 2W22 General unrestricted 8.9(X) DAF Designaled Reslricled 2.535 Total 11.435 360,029 371,464 Accrva15 Grants payable 360,029 8.9(M) 360,029 Total 2.535 11.19 Loans to the Dlslrfct In 2019-20 and 2020-21 a number of circuits ond churches made loons lo th6 District for the purpose of nding the developing work in the city cenlre of Leeds through the work of Leeds Methodist Mi5s10n . ILMMI- The loans will be repayable, wilhoul interest, when Ihe income stream fiom either Ihe redevelop'ment or sale ol the Oxford Ploce premise5 has been defemined. Further loans may be soughl if yI required and itls forecast hat all loans will be repaid by 2030. 35

11.20 Grant,Commllm•nts and the Dlslrlct Advance Pund The District's policy 15 to recoghise committed granls immediately as expenditure out of this fund and thus accrue the unpoid omounts ol the year-end as liabilities. No institution recalved grants of'such moleriality that they should be seporatew disclosed in these o¢counls. e grants included wqthin creditors are due lo be paid during the following years.. 2023124- £456248 2024125- £186,571 2025126- £73.500 2026127- £42,000 2027128- ￿,000 2028129- £19,(K)o. 11.21 Unreslrl¢f•d Funds G•neral Fund The purpose of the fund is for use at Ihe discretion of the Irustees in the furtherance of the general objectives of the Dislrict and which hove not been designated for other pvrposes. Aboul 97% of thi5 fund is held as freehold properties Isee note 151. DAF This fund supports initiatives in mlssion and mini51ry. oulreach and evangelism. and offers 5VPPOrt for mi5sional property projects. 36

11.22 Reslrlcled Funds Benevolence Fund Provides financial support lo minister5 and lay people in need in the District. , Bradford Balance of monies left from.the sole of the former Eastbrook Hall. ond used. when approprfate, for work in the city centre of Brodlord. , Contrfbumon ta the Chalr Solary ond.associated costs of the Chair of the Dlstrict who is funded from Cenfral Melhodist fvjnds. Illlngworth Youth Legacy.for the support of work amongst young people in the District. Illlngworth OM Legucy to support the work of the Dislrfct either overseas or In conjunction with overseas portners. l Touchslone Fund to support counselling services provided by Touchstone. Conlslone Hoslel Funds associated with the running of a hostel in the YO￿hlre Dales promding accommodation to Tent. . M•lhodi$t Women In Brlfraln Wesl Yorkshire branch of a 5elf-financing Women's chority with the Melhodlst Church in 8rilain. Extenslon Soclety A fund available for loons and grants to 5UPPOrt upkeep of Churches in th6 Leeds area. L•eds Cholr Funds solely made avali oble and used by the Methodlst Choir in Leeds. Our Colllng A fund to support the development of missional communities and to 05slst with re50UTcing churches. Leeds MIH Ivnd A fund set up following the sale of the Leeds Methodist Inlemalional House and vsed to support the work of university chaplaincy. 37

12 Investment management During the year the District paid £1.763 to TMCP. the cvstodians of the Dislricl's investments (District Advance Fund. Bradlord Fund, Illingworth Youth Fund. Illingworth OM Fund, Leeds MIH12022.. £1.7631. 13 Summary of movements on slgnlficant Indfvldual funds 2023 Fund Bolance a131 Av Income Expenditure Transfers Revaluolion Adjustment Transfers Bol at 31 Aug 23 22 Unresmcted General 4,699.091 4,699.091 263,073 263.073 483,833 483.833 103,757 103,75 420.( 420,000 216,412 216.412 4.170,986 4,170.986 Unrestrl¢t•d - DAF DAF 67.045 67.045 415,552 415A52 345,562 345.562 20,589 20,589 . 157,624 157.624 Unrestrlcl•d - Desl nal•d Desa nated 152.845 152.845 152,845 152,845 Restrlcted Benevolence Brodford Contribution to the Chair Illingworth Youth Illingworth OM Touchstone Conistone Hostel MWIB Extension Soc Leeds Choir Our Collin Leeds MIH 4.115 12,019 425 371 38.582 1,544 532 138.5821 2.876 52 11.806 11.805 287 1261 12,8581 5,29? 170 5,454 89,866 6,776 61.703 15,7071 62,014 8.911 42.112 48,065 9,980 3,027 156,270 3.027 110,5CK)I 19941 5,604 150.380 5,233 80,002 18.908 313,320 5,270 20.911 6,639 20,000 104 58.945 6,602 79,091 3.334 324,042 15,669 63,56 147.824 83,168 Total 5.312,307 737A70 977219 420,000 4,652.652 During the year, the tru51ees have reasse55ed the purpose and restriction of oll individual fvjnds within the consolldation of these accounts. As a result, the list of restricted accounls have been revised. In addition, no funds ore now classified as designated and the funds that were previously. classified in this way have been moved inlo genercJl vnreslricled. The movements from these reclossilications ore Shown in the above column headed 'adju51rnent transfers,. 38

l>i,'Il.J 2022 *. Fund Balance al 31 Au 21 Income Expenditure TTansfers al ol 31 Aug Unrestrlcted eneral 2,819,286 2,819286 2.114,279 2.114,279 99.527 19.52 134,947 134,947 4,699,091 4.699.091 Unreslrlct¢d . DAF DAF 215,?00 215,900 382.813 382,813 265,168 265,168 266,500 266,500 67.045 67.045 Unrestrlcled - Desl nated Desi naled 189,012 189.012 735 735 372,506 372.506 5,604 335.604 152.845 152.845 Restrlcted Benevolence Brodlord Contribution to the Chair worth Youth worth OM Touchstone Conistone Hoslel . MWEB Extension Soc Leeds Choir Our Callin Leeds MIH 4.737 12,251 240 108 42,741 862 124 142.7411 4.115 12.019 11,788 5.289 124,761 12,060 42 25 25 11.805 5,299 89,866 6.776 111,730 18,4211 75,751 3.122 15 3,409 157.303 5,85? 80,002 20.107 437.566 1.340 3,000 4.685 958 1.967 4,045 20,CMX) 3.027 156.270 5,233 80.(K)2 18.908 393,320 14 15 64.068 1,214 174.15 65,843 Total 3.661.764 2.511,895 911,358 .5J12.301 39

14 Connected organlsaffons and relaled partles All of the District trustees ore members of one or onother Church and Circult within the District ond may be trustees in their Churches and/or Circuits. Connected orgoni501ions include the Methodist Connexion. Clrcuits and Churches within the District. other Melhodi51 Districts in Greol Britain, CFB ond TMCP. All of these enlilies have their own trvslees or directors ond auloriomou5 odministration such that the Yorkshire Wesl District has no '5ignilicant influence over any of them. fftey are. therefore, not considered relaled partie5. 15 Volunteer contrlbullons Every entity Iconnexion. District. Circuit. Church) within Ihe Methodist Church in GB is heavily reliant on volunteers who contribute Iheir skills. lime and money in the furtherance of the work of the Church. Principally this contribution is by serving on commillees of the District that deol with mission, manses. finance, policy. grants. training, development. We are grotelul to oll of them f¢x their help and commitment. 16 Capllal commllments and conllngent Ilabllltle$ There were no copital commitments or contingent liabilitie5 at the year end12021-22- nill. 17 Lease commlfments The District had Commitments for the following.. Pholocopierlprinter on &year lease from Augusl 2019 at £76.07 + val per quarter., commltmenl ot 31 August 2023 is 2 years l.e. £36512022: £7301. 18 Accounlancy support and audlt An accrual £2,22012022: £1.7851 has been made in respect of occounloncy support.. also an occwal of £1 0,8CK)12022'. £7,2001 lo cover audll costs. 19 Relaled Party Transacffons There were no related paty transactions in either the year under remew or the prior yeor with the exception ol Tru51ee remuneration os disclosed in note 11.6. 20 Posl Balance Sheel Events Oxford Place, Leeds h05 svbsequenlly been sold on 15 Januory 2024 for £1.9m ItF)e some figure as shown on the closing ba5once sheet of these occounlsl. 40

YORKSHIRE WEST DISTRICT OF THE METHODIST CHURCH INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YORKSHIRE WEST DISTRICT OF THE METHODIST CHURCH Oplnlon Wg have auditèd tt)e finan￿al stements of The Methodist Church Yorkshire West Dislricl Ilhg'charity'l for the year ended 31 Augu$l 2023 which cornprise the slatement of financial a¢tivitie$, the balance sheet. the statement of cash flows and the notes to the financial statements, including a summary of signrficant aecounling policies. The fjnancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, ineluding Financial Reporting Standard 102 The Financi81 ReportFng Slandany 8ppIiGable in the UK and RepubliG of lrnland Iunited KingdoM,GenerallyA￿PIQd Accounting Practice). In our opinion. the financiaF stst8menl8.' gniè a true and 18ir view of the stale of the charity's affairs as at 31 August 2023 and of its incoming resource$ and application of resources. forthe yearthen ended., have been prtsperfy piep8red in accordanee with Untt8d Kingdom Generally A¢ceptsd A¢counting Practice.. and have been prtspa￿d in ac￿rdanCe with the r6quirernents of the Chariti0sAct 2011. Ba818 for oplnion Wè ¢tsnduded our 8udil in aceord8nce with Intemalional Stsndards OA Auditing IUKI IISAS IUK)} and applicablo law. Our responsibilities under those standards arè further dÈs¢rrbed in thè Auditorfs responsibilities for the audit ol the financial $181ements section of our report. We are independent of the Charity in accordance with the ethical requirements that are rglevant to our audit of the financial slalernents in the UK, including the FRC'S Ethical Stsndard. and we have fulfilled OUT other èthical responsibilities in accordance with these requirements. W¥ believe that the audtt evidence ￿ have obtained18 8uffia•nt and appropriate to provide a ba81s for our opinion. Concluslons rèlating to golng ¢oncem In auditing the financial statèments. we have con¢luded that the Trustees use ol tho going con¢em basis of accounting in the preparation of the financial statements is appropriate. Based on the work w¢ have perfomied. we hav6 not idgnlified any material unc8rtaintSes relatlng lo events or condition6 that, individually or collectively, rnay cast significant doubt on the Charity's ability lo continue as a going con¢gm for a period ofal least twelve months from wh8h the financial statements are authorised for issue. Our respon$lbifities and the responsibilities of the Truste08 With respect Io going con¢em ars describèd in the rglevant sections of this roport. otlwr Inforrnatlon The other information comprises the information included in th¢ annual report oth8r than the financial statements and our auditols report thereon. The Trustees are responsible for the other rnforrnation contalned within the annLtal report. Our opinion on the financial slalemènts does not cover the other Inforniation and, Èxcept to the extent otherwisg expliatty slated in our Teport. we do n¢1 expre$8 any forrn of assurancg condusion Ihereon. Our Tesponsibility is to read the other infomiation and, in doing so, consider whether the other infom)ab'on is materially Ineon8lStent with Ihe financial statement8 or our knowledgg obtalntrd in the course of the audit, or otherwise appèar8 lo bg materially nysslated. If we identify such material inconsistèxctes or apparent rTraterial misstatements, wo arp required lo ¢Jetemino whethèr this give$ rise to a material misstatement in the financial statements th8rn5e￿es. If. based on the work we have pèrfomied. w• conclude that there is a material misstatemgnl of this Other Infomiation, wg are requlrod lo report that fact. We have nothing to report Sn this regard. Matt•rs on which w• aro r￿ulled to r•port by •xceptlon We havo nothing to Teport in respect of the followlng matters in relallon to vthich. the Charities (A￿OuntS and Reports) Regulations 2008 requiie us to rèport to you rf, in our opinlon.. thè infomiation grven In tho financial ststem¥nls is incon$lstent In ny material r¥$pect with the TTUSte6$ port.. or sufficient accounting record5 hav8 not been kept., or the financtal stslenwnts are not in agre&menl wtlh the a￿untIng iecord$', or wè have not received all the infomiation and explanations we require for our audlt.

YORKSHIRE VVEST DISTRICT OF THE METHODIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YORKSHIRE WEST DISTRICT OF THE METHODIST CHURCH Rasponglblllties of TruBtse¥ As explained more fully in the statement of Twstees responsibilities, th& Tw$tees. who are also tho direclofs Ot the .Charity for the purpose of company law. are respon8ible for the preparation of the financtal statements and for being satisfied that they give a truè and fair view, and for such Inlomal Gontrol as the Tw$l8e$ detèrmine is necessary to enable the preparation of financial statements that are free tom material rnisslalemgnt, whether due to fraud or. error. In p￿parIng the financial statements. the Trusl&e$ are respofisible for assessing the Charity's ability to continue as a going coneem, disclosing, as applicablo, matters related to g¢in9 concern and using the goiA9 concem basis of 8c¢0unting unless the Trustees esther Intend lo liquidate tha challtable compony or lo ¢&ase operations", or hav• no realislsc allemalive but to do $0. Audito¢¥ r•sponslbllltles for the audit of th• financlal statsm•nts We have been appointed as auditor under section 144 of the Charities Acl 2011 and report iri accotdancè wilh th& Act and relevant regulations made of having eff¥ct Ihereunder. Our objectives arè lo obtain roasonable assurance about whether the finanoal staterr￿n1$ a$ a whole are free from material misstatement. whether du& to fraud or eTrtsr, and to iSSL¥e an 8uditorfs report that Includes our oplnion. Reasonable assuran￿ is a high lavel of assurance but 1$ not a guarant¥• that an audit conducted in accordance th ISAS IUKI will ahways detect a mattsrial misstatement when it exists. Misstatements. can ¥rf$e from fraud or error and are considered rnalerial rf. indNidually or in the aggregate. they could reasonably be exP￿ed lo inffluen the economic deci$lons of users taken on th8 basis of the8& financial statemeiits. A further description of OUT responsibilities És available on the Financial Reporting Covncbl's w&b$ite atr. httpsjl www.frc.org.uklaudStorsresponsibililies. This description foms port of our audilorfs report. Extent to whi¢h thè audlt was consid¢r•d ¢apable of dets¢tlng Irregularlti••. Includlng fraud Irregularities, including fraud. are inslan¢es of non-compliance with laws and rogulations. We design procedures in line with our re5ponsibiif(i&s, outlined above and on the Financial Reporting Councils web8118, lo deteol merial misstatements in respect ol iThegularilies, Induding fraud. W& obtain and update our. understanding of tho entity. its a¢tlvltl&$. ils control onvlronmenL and likety futur8 developm6nts, induding in relation to the legal an¢J regulatory framework applicable and how the entity Is Complying with that framework. Based on this understsnding, we identify and assess the risks of malatlal mlsstatemenl of thè financial ststemenls, whether due to fraud or error, desTrgn and perfom audit procedures responswo to those risks. and obtain audii evidence that is sufficient and ¥ppropriate to provide a basi$ for our opinion. This includes con8id•ration of the risk Of a¢ts by the entity that were contrary to applicable laws and regulations, including fraud. In responstr lo the risk of irregularitio$ and nOn￿COmplIan¢4 wlth laws and.regulollons. including fraud, wo deslgned % procedures which induded.. Enquiry of management and thos& charged with govemance around aciual and potential litigauon and claim$ as well as actual, suspectèd and alleged fraud., Reviewing Yninutos of meetings of those ¢harged with govèmance;" Assèssing the extent of compliance wth the law$ and regulation$ considered io have a material effect on the finan¢ial statements or the op&rations of the èfttlty through enquiry and inspo¢tlon'. Reviewing financial statement disclosures and testing to supporting documentation to asse38 ¢ompllanco with applicablè laws and wulation$-, Perfomiing audit work over the risk of management bi8$ and override of controls, in¢ludlng te$ti¥tg of joum81 &ntri8s and other adju8lments for approprixt•n&ss. evaluating the busines$ rationale of significant transaction$ outside the norfnal course of busine38 and reviewing 8¢counting estimates for indicatOTS of potential bias. Be¢8u¥e pf the inheient limltatlons of audit, th&r8 Is a that we will not detect all irregularitles. includlng those leading to a matertal mis81alemènt in Ihe finan¢i81 statement8 or non-complionce with Teyulation. This risk increa$e¥ the more that complianc6 with a law or Tegulation is removed from tho events and transactions reflectèd in the financial statements. as we will be lèss likely to become aware of instances of non-cornplian¢e. The risk of not detecting a material mi¥statement resulbng from fraud is highèr than for onè resulting from error. 88 fraud may involvè colluslon. forgery. intntional omission¥. mis1tp￿Sentatlon$. or the override Df intgmol contros.

YORKSHIRE WEST DISTRICT OF THE MEfHODIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE YORK8pfiRE WEST DISTRICT OF THE METHODIST CHURCH U•• of our roport Thls report is made sol•ty lo thè charity's tru8tee6. as a bo¢Jy, in a¢¢ordan¢e with part 4 of th& Charitltrs (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that W8 might stste to the charty's tnjslees those matters wt are requlred lo state to th&m in an auditofs report and for no other purpose. To the ftjllest extent .permitt&d by law, we do not accept or assume responsibility lo anyone other than Ihg charity and the charfty's trusteos as a body, for our audit woik, for this report, or for the opinions we have fomied. Allson Whall•y (Senlor Statutory Audltorl for and on behalf of Az•ts Audlt Servlc•s Ltd. Chartered Ae¢ountants Statutory Audltor Date.. Carflon Hous& Gramrnar School Slwt Bradford BD1 4NS Azets Audit S•tvirEs Is eligible for appointm8nl as auditor of the Charity by virtué of its èllgibillty for appointment as auditor of a comp8ny under section 1212 ofthe Companies Act 20CE.