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$# and other property
ro¢•1 ffx•dasuts
11.14
.4,011.000
4.011,000
4,431,000
4,011.000
4,011.000
4431,.OOD
¢urr•ntA#8ets
Debtors and Prepayments
11.15
4.807
4.607
19,201
Central F(nan¢8 Board and Trust•6¥ for
hodist Church Purposes D•posits etc
11.16
222,832
,163
309,025
1.460,920
1,883.451
Catsh at Bank Bnd In hand
11.17
49,129
49.780
10,410
109,319
66,886
Totsl curY•nt*M•ts
271.961
9T7.943
324,042
1,673.946
1.649,539
Current IlabllWo&
Creditors and Accruals l¢u• In under 1
13,Q20
456,248
489,268
371,
Loans to the District
11.19
98,955
98,955
98,955
N•t ¢urr•nt IllabllltlMya¥80ts
159.986
521,695
324,042
1.1105,723
1,179,12Q
Tot•l*ss•ts eumtll•blllU•$
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 Di5*ricl 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 st*ements 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$ite atr. httpsjl
www.frc.org.uklaudStorsresponsibililies. This description foms port of our audilorfs report.
Extent to whi¢h thè audlt was consid¢r•d ¢apable of dets¢tlng Irregularlti••. Includlng fraud
Irregularities, including fraud. are inslan¢es of non-compliance with laws and rogulations. We design procedures in
line with our re5ponsibiif(i&s, outlined above and on the Financial Reporting Councils web8118, lo deteol m*erial
misstatements in respect ol iThegularilies, Induding fraud.
W& obtain and update our. understanding of tho entity. its a¢tlvltl&$. 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$e¥ the more that complianc6 with a law or Tegulation is removed from tho events and transactions reflectèd
in the financial statements. as we will be lèss likely to become aware of instances of non-cornplian¢e. The risk of
not detecting a material mi¥statement resulbng from fraud is highèr than for onè resulting from error. 88 fraud may
involvè colluslon. forgery. int*ntional omission¥. mis1tp￿Sentatlon$. 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.