Charity registration number: 1133134 (England and Wales)
## **The Methodist Church Yorkshire West District**
# **Annual Reports and Financial Statements**
# **Year Ended 31 August 2025**
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Year Ended 31 August 2025
## **Contents**
||Page|
|---|---|
|Trustees’ Annual Report|2|
|Independent Auditor’s Report|16|
|Statement of Financial Activities|21|
|Balance Sheet|23|
|Statement of Cash Flows|25|
|Notes to the Financial Statements|26|
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **1. Objectives and activities**
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 District 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 working in partnership we seek, with God’s help, to be a growing, evangelistic, justice seeking, inclusive and safe church living out its discipleship and mission.
This purpose is derived from a number of documents published by the Methodist Church:
1. The Methodist Church Standing Orders (SO400A) which speaks about the primary purpose of the District.
2. ’Our Calling’
3. ‘The God for All Evangelism and Growth Strategy’
We understand a growing, evangelistic, justice seeking, inclusive and safe church living out its discipleship and mission to mean:
Growing: where relationships with God and others are nurtured and deepen and where more people increasingly join a shared life of following Jesus.
Evangelistic: where the Good News of Jesus is shared in words and actions and people are invited, encouraged and equipped to commit to following Jesus in day-to-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.
## **2. Achievements 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
In the third year of the new strategy, we continue to make progress in a number of areas under these various priorities.
Inspiring Mission and Ministry:
We continue to utilise better communication and District gatherings to inspire mission and ministry, using the Synods to focus on the work that is happening in circuits and to be inspired by reflections on the need for changing structures to enable mission.
Equipping Mission and Ministry:
We have continued to seek ways to resource churches and circuits using a ‘Methodist Way of Life’. We have developed new ways 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.
Having declared a Climate Emergency in 2022 and developed a policy to consider how we as a District reduce our climate impact, we are now piloting projects across four churches to learn more about how to reduce our carbon impact.
We continued to develop our understanding of digital mission and church, and resources were developed to enable greater digital engagement in circuits.
The District made available grants totalling £125,000 to resource warm spaces in local churches.
Touchstone counselling service had a positive third year responding to those who have experienced faith-based trauma. Funding is secured for the at least one further year and the work is under continuing review.
The District engaged in Bradford 2025, with 5 venues hosting the Methodist Collection of Modern Art in Sept 2025. There was wide engagement with the collection, which also was benefitted by an artist and poet in residence.
The District continues to resource the work of Leeds Sanctuary, which became a CIO in April 2025.
The District also continued to resource the Wesley Life Path. Two projects ran, with around 300 children engaging in the programme around the life of John Wesley and learning how it inspires change, justice seeking, and faith. A group has been established to monitor this work moving forward.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Resourcing Mission and Ministry:
The District has continued to develop the quality of its lay employment advice and resources, developing policies, providing expert guidance, and assisting in recruitment. It continues to look for areas of improvement.
This year has been the second year with our Missional Property enabler in post. This appointment has improved communication with TMCP, provided in house expertise that can be shared with circuits, and improved processes. It has also brought better management to District properties, enabling us to fulfil our charitable trust responsibilities more effectively. They are also leading on our climate change response.
The District assesses itself against several criteria. Important for this year are:
1. Balanced Budget: The District recognises that it has not yet achieved a balanced budget and continuing work needs to be undertaken to control expenditure in line with income. This has been complicated by external costs increases that were unplanned for; most notably NI.
2. NPNP: The District is seeking to implement the Connexional Evangelism and Growth Strategy. The past year saw 2 NPNPs embed their work and report their learning. At the same time exploratory conversations began about 2 new projects. This is in line with expectation.
3. Lay Employment Compliance: The District has continued to develop Lay Employment policy and planned for the necessary adaption and implementation of changes due that will be coming in legislation. It has also developed additional policies to support positive employment and compliance.
4. Safeguarding: The District has been able to measure safeguarding compliance and the outcomes of audits have assured the District of strengths, and highlighted areas for development.
## 2.1 Plans for the future
The District has a five-year strategy which runs to Aug 2027. Work has already begun to develop a new five-year mission plan. However, in the interim, their remains an emphasis on:
1. Excellent compliance in areas of safeguarding and employment.
2. Support and the development of new NPNP projects and the shaping of pioneers working in them.
3. Learning from projects, both where there is success and where there is failure.
4. Developing a balanced budget and managing the impact on Circuits.
5. Continuing to Equip, Inspire, and Resource the Churches and Circuits of the District.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **3. Financial review**
During the year the District received total income of £1,464,023 (2024: £1,027,515) and spent £1,353,499 (2024: £1,486,226). The overall net surplus for the year after revaluation gains/losses was £82,524 (2024: net loss of £373,711) and total reserves carried forward of £4,865,965 (2024: £4,783,441). Total restricted funds of £283,993 (2024: £321,354) were held at the year end. During the year, Leeds Sanctuary transferred to a new CIO and as a result amounts totalling £120,904 were paid to the new CIO. There were no other significant events during the year.
In discussion with our new auditors, the District has amended the way in which it accounts for future grants from the DAF to District projects spent internally. In accordance with the guidance and SORP covering grant commitments, the District is no longer treating future commitments of this type as expenditure. Such amounts are retained in the DAF fund. This has necessitated restating the results of the previous year (2023/2024). A full explanation of this matter together with the necessary adjustments are set in in the notes to the accounts.
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 Chair’s manse in Idle.
- The manse in Leeds which was used by the Mission enabler/ Leeds Sanctuary Presbyter. This manse is now vacant and is being marketed for sale in 2026
- the Touchstone property which is used as the District administrative base.
- Conistone Hostel.
- The manse used by the Leeds Universities’ Chaplain.
The District has the following principal sources of funds:
- Investment income and gains.
- Levies on the Circuit Model Trust Funds of circuits within the District.
- 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 projects that fulfil the mission of the District by bringing more people to Christ or by providing facilities that might enable this to happen.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 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 acts as custodian trustee for all real estate held by Districts and for all large (over £20k) 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 FTSE100 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 policy
The Managing Trustees are responsible for ensuring, 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 Policy for Unrestricted General Fund (excluding properties).
The Managing Trustees’ policy is to maintain the level of reserves at no more than six months of total resources expended. Where reserves vary from this 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 (excluding properties) amounted to £454,628 (2025: £558,308) at 31 August 2025 equivalent to just over seven months of resources expended._
Policy for Unrestricted District 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 the fund in accordance with the stated priorities and procedures
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## Policy for Unrestricted Designated Funds.
The Managing Trustees’ policy is to maintain Designated Funds, in accordance with their stated objectives.
Policy for Restricted Funds.
The Managing Trustees’ policy is to maintain all Restricted Funds in accordance with their stated objectives. The list of restricted funds and their intended purpose is set out in the notes to the accounts.
## 3.3 Risk management
The Managing Trustees have examined the major strategic and operational risks facing the District and have established the necessary systems to manage or mitigate these risks. In particular:
- Suitable insurance cover is in place.
- The District’s finances are kept under review.
- The District has adopted the Methodist Church Safeguarding Policy and ensured it is rolled out to the circuits and churches. It has a District Safeguarding Officer (DSO) and an Assistant DSO. Appropriate Disclosure and Barring Service (DBS) checks are made and there are regular audits of Safeguarding practices across the District, circuits and churches.
- The District Safeguarding Advisory Group continues to monitor risks and will seek professional advice where necessary.
- 3.4
- Collaborative arrangements with connected charities
The District’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 from 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 District Advance Fund.
The District holds no funds as custodian trustee. It does, however, quarterly receive from circuits within the District the circuits’ contributions to the Methodist Church Fund (MCF). These sums are collected as agent for the MCF and are passed to the MCF later in the same quarter. Funds receivable by the 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 3.5 Fundraising
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 property 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.
## **4. Trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Trustees are nominated by circuits, and turnover is managed to ensure core continuity. The District is committed to reminding trustees of their responsibilities and will explore further learning that is required.
## **5. Structure, governance and management**
The District is an unincorporated charitable association governed by the 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 serve 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 body for 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.
- c) Connexional decisions are passed to the Chair of the District and the appropriate officers 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 circuit stewards, and regulatory authority is delegated to the circuit meeting for certain matters.
- e) The circuit meeting passes regulatory control 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 5.2 Purpose of the District
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 Calling” 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 Trustees 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, WC1H 9SF to provide guidance on changes that could affect the District.
The members of the District Policy Committee (DPC) are annually appointed by a vote of the Synod for a continuous term not normally exceeding six years. Membership comprises: Chair of District (ex officio), Synod Secretary (ex officio), named District Officers and one nominated representative from each Circuit, alternating lay and ministerial (presbyteral/deacon) terms wherever possible.
The District 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.
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.
## 5.4 Responsibilities of the District Policy Committee
- 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
- 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.
- f) 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.
- g) To constantly be aware of the public benefit guidance issued by the Charity Commission.
- h) The key management roles in the District is the role of the District Chair, supported by volunteers and employed officers. The remuneration of the Chair is set by the Methodist Conference. The District sets others salaries by benchmarking against comparative sector roles and by competitive salary increases. The salary policy is approved by DPC.
- 5.5 Volunteers
The District is dependent on a number of key voluntary roles for the execution of its duties. The most significant are: District Treasurer, Synod Secretary, District Grants Officer, Chair of the District Safeguarding Group. All these key roles are fundamental to the good management and operation of the Charity.
## 5.6 District Properties
The Managing Trustees 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.
- 5.7 Auditors
Sumer Auditco Limited, were appointed auditor to the charity on 1 May 2025. A resolution proposing that Sumer Auditco Limited be reappointed will be put at a General Meeting.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **6 Reference and Administrative Details**
- 6.1 Name of the charity:
The Methodist Church Yorkshire West District
- 6.2 Charity registration number
1133134 registered in England and Wales
- 6.3 Principal Office
Touchstone Centre
4 Easby Road Bradford BD7 1QX 01274 442670
## www.yorkshirewestmethodist.org.uk
- 6.4 Chair of the District Revd Kerry Tankard
- 6.5 Secretary of the Synod Caroline Stead
- 6.6 Assistant Secretary of the Synod Lesley Whitaker
- 6.7 District Treasurer Alan Wittrick
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 6.8 Names of Charity Trustees
The following served as charity trustees throughout part or all of the year 2024 - 25 or were trustees at the time of this report being approved:
Chair of District Revd Kerry Tankard Synod Secretary Caroline Stead Revd Melvyn Kelly DPC Secretary Lesley Whitaker from 1 September 2024 District Treasurer Alan Wittrick Lay Stationing Representative Claire Corp District Youth Work Coordinator Laura Tunnacliffe until 31 August 2025 Grants Officer Peter Finneran Rural Lead Revd Kathie Heathcoat from 1 September 2024 Missional Communities Enabler Revd David Goodall until 31 August 2025 Representing Leeds S&W Revd Jo Lightowler from 1 September 2023 Leeds N & E Revd George Bailey (1 September 2023 until 31 August 2025). Revd Tanya Short from 1 September 2025 Denby Dale & Clayton West Dr Ian Morris from 1 September 2023 Wharfedale & Aireborough Michael Noble from 1 September 2021 Aire & Calder Heather Turner from 1 September 2023 Skipton & Grassington Revd Susan McIvor from 1 September 2024 to 31 August 2025 Revd Tim Perkins from 1 September 2025 Settle Revd Tim Broughton
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Airedale Graham Iliff from 1 September 2024 Bradford North Revd Nick Blundell until 31 August 2025 Ashley France from 1 September 2025 Bradford South Revd Graeme Dutton from 1 September 2023 Calderdale Patricia Astwood from 1 September 2023 Huddersfield Barbara Hutchinson from 1 September 2022 N Kirklees & Morley Revd Dr David Barker from 1 September 2022
No charity trustee claims exemption of his or her name.
6.9 Bankers:
Charities Aid Central Finance Board - the Foundation (CAF) Methodist Church (CFB) 25 Kings Hill Avenue 9 Bonhill Street West Malling London Kent EC2A 4PE ME19 4TA
## 6.10 Investment managers and custodian trustees
Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ
## 6.11 Accountancy support
BHP Professional Services Limited Rievaulx House 1 St Mary’s Court Blossom Street York YO24 1AH
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 6.12 Auditors
Sumer Auditco Limited Rievaulx House 1 St Mary’s Court Blossom Street York YO24 1AH
Approvals
The Trustees’ Report and the Financial Statements were approved by the Managing Trustees and signed on behalf of the DPC, as authorised:
Signer ID: WHOCENBOJV...
Signer ID: 3TNATMZX2L...
Revd Kerry Tankard District Chair Date: 26/06/2026 GMT
Alan Wittrick District Treasurer Date: 26/06/2026 GMT
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year ended 31 August 2025
## **Opinion**
We have audited the financial statements of The Methodist Church Yorkshire West District (the ‘charity’) for the year ended 31 August 2025 which comprise Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 August 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
## **Other information**
The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the trustees' annual report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- we identified the laws and regulations applicable to the group through discussions with management, and from our commercial knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the operations of the charity, including the Charities Act 2011; Methodist Church Act 1976, employment laws and safeguarding legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting correspondence; and
- identified laws and regulations were communicated within the audit team and the team remained alert to instances of non-compliance throughout the audit.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and noncompliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading minutes of meetings of those charged with governance; and
- enquiring of management as to actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-theaudit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilities-for.This description forms part of our auditor’s report.
19
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Signer ID: MMITLPRPJQ...
**Nicola O’Sullivan** (Senior Statutory Auditor) For and on behalf of
## **Sumer Auditco Limited Statutory Auditor**
Rievaulx House 1 St Mary’s Court, Blossom Street, York, YO24 1AH
Date: 26/06/2026 GMT
Sumer Auditco Limited _is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006._
20
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **7.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2025**
|**Notes to the**
**accounts**
**Income and Endowments from:**
Donations and legacies
11.1
Income from Charitable Activites:
Assessments on circuits
11.2
Contribution to the cost of the Chair
11.3
Connexional Advance & Property Fund
Income from Investments
Other income
11.4
**Total**
**Expenditure on Charitable Activities:**
Grants and donations
11.5
Salaries and associated costs
11.6
Property:
11.8
Office expenses
11.9
Synods, committees, Conference
Profit/(loss) on disposal of tangible fixed assets
Other outgoings:
- Transfer out to Leeds Sanctuary CIO
11.10
- Projects
- Sundry
11.10
**Total charitable expenditure**
**Net income/(expenditure) before transfers**
**Transfers between funds**
11.11
**Net income/(expenditure)**
**Revaluation gains/(losses)**
11.12
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**General Fund**
**(Unrestricted)**
**District Advance**
**Fund (Unrestricted)**
**Designated Funds**
**(Unrestricted)**
**Restricted Funds**
**Total**
**2025**
**As restated**
**Total**
**2024**
£
£
£
£
£
£
1,480
249,152
-
-
250,632
62,645
167,048
-
-
-
167,048
163,800
-
-
-
50,045
50,045
49,075
-
751,634
-
-
751,634
521,107
167,048
751,634
-
50,045
968,727
733,982
24,959
69,888
66,067
7,260
168,174
134,205
40,309
-
-
36,181
76,490
96,683
**233,796**
**1,070,674**
**66,067**
**93,486**
**1,464,023**
**1,027,515**
152,851
460,757
-
2
613,610
694,718
301,314
-
-
99,786
401,100
426,392
64,350
-
-
-
64,350
128,546
41,076
-
-
-
41,076
16,917
3,820
-
-
-
3,820
3,409
-
-
-
-
-
94,471
120,904
-
-
-
120,904
-
37,689
-
-
5,054
42,743
41,020
20,670
3,345
4,807
37,074
65,896
80,753
**742,674**
**464,102**
**4,807**
**141,916**
**1,353,499**
**1,486,226**
**(508,878)**
**606,572**
**61,260**
**(48,430)**
**110,524**
**(458,711)**
405,198
(212,074)
(204,193)
11,069
**-**
-
**(103,680)**
**394,498**
**(142,933)**
**(37,361)**
**110,524**
**(458,711)**
(28,000)
-
-
-
(28,000)
85,000
-
**-**
**-**
**-**
-
-
**(131,680)**
**394,498**
**(142,933)**
**(37,361)**
**82,524**
**(373,711)**
2,532,308
450,846
1,478,933
321,354
4,783,441
5,157,152
**2,400,628**
**845,344**
**1,336,000**
**283,993**
**4,865,965**
**4,783,441**|
|---|---|
All income and expenditure derive from continuing activities and there are no gains and losses other than those passing through the Statement of Financial Activities.
21
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **7.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2024**
|**Notes to the**
**accounts**
**Income and Endowments from:**
Donations and legacies
11.1
Income from Charitable Activites:
Assessments on circuits
11.2
Contribution to the cost of the Chair
11.3
Connexional Advance & Property Fund
Income from Investments
Other income
11.4
**Total**
**Expenditure on Charitable Activities:**
Grants and donations
11.5
Salaries and associated costs
11.6
Property:
11.8
Office expenses
11.9
Synods, committees, Conference
Profit/(loss) on disposal of tangible fixed assets
Other outgoings:
- Projects
- Sundry
11.10
**Total charitable expenditure**
**Net income/(expenditure) before transfers**
**Transfers between funds**
11.11
**Net income/(expenditure)**
**Revaluation gains/(losses)**
11.12
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**General Fund**
**(Unrestricted)**
**District Advance**
**Fund (Unrestricted)**
**(as restated)**
**Designated Funds**
**(Unrestricted)**
**Restricted Funds**
**As restated**
**Total**
**2024**
£
£
£
£
£
62,350
-
-
295
62,645
163,800
-
-
-
163,800
-
-
-
49,075
49,075
-
521,107
-
521,107
163,800
521,107
-
49,075
733,982
29,021
62,241
41,527
1,416
134,205
95,595
-
-
1,088
96,683
**350,766**
**583,348**
**41,527**
**51,874**
**1,027,515**
17,313
677,262
-
143
694,718
345,639
-
-
80,753
426,392
128,546
-
-
-
128,546
16,917
-
-
-
16,917
3,409
-
-
-
3,409
94,471
-
-
-
94,471
38,049
-
-
2,971
41,020
30,707
2,441
-
47,605
80,753
**675,051**
**679,703**
**-**
**131,472**
**1,486,226**
**(324,285)**
**(96,355)**
**41,527**
**(79,598)**
**(458,711)**
(1,399,393)
(114,923)
1,437,406
76,910
**-**
**(1,723,678)**
**(211,278)**
**1,478,933**
**(2,688)**
**(458,711)**
85,000
-
-
-
85,000
-
-
-
-
-
**(1,638,678)**
**(211,278)**
**1,478,933**
**(2,688)**
**(373,711)**
4,170,986
662,124
-
324,042
5,157,152
**2,532,308**
**450,846**
**1,478,933**
**321,354**
**4,783,441**|
|---|---|
22
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **8.1 Balance Sheet**
## _**AS AT 31 AUGUST 2025**_
**----- Start of picture text -----**
as restated
General Funds District Designated Restricted Total Total
Notes (Unrestricted) Advance Fund Funds Funds 2025 2024
(Unrestricted) (Unrestricted)
£ £ £ £ £ £
Tangible Fixed Assets
Manse and other property 11.12 1,946,000 - - - 1,946,000 1,974,000
Total fixed assets 1,946,000 - - - 1,946,000 1,974,000
Current Assets
Debtors and Prepayments 11.13 29,218 - - 1,120 30,338 10,200
Central Finance Board and Trustees for
11.14 347,061 1,626,459 1,336,000 270,150 3,579,670 3,272,290
Methodist Church Purposes Deposits etc
Cash at Bank and in Hand 11.15 123,642 - - 12,723 136,365 207,653
Total current assets 499,921 1,626,459 1,336,000 283,993 3,746,373 3,490,143
Current liabilities
Creditors and Accruals (due in under 1 11.16 45,293 558,570 - - 603,863 559,252
year)
Net current assets/ (liabilities) 454,628 1,067,889 1,336,000 283,993 3,142,510 2,930,891
Total assets less current liabilities 2,400,628 1,067,889 1,336,000 283,993 5,088,510 4,904,891
Long term liabilities
Grants payable 11.17 - 222,545 - - 222,545 121,450
Net assets 2,400,628 845,344 1,336,000 283,993 4,865,965 4,783,441
Funds of the District
General Fund (Unrestricted) 13 2,400,628 2,400,628 2,532,308
District Advance Fund (Unrestricted) 13 - 845,344 845,344 450,846
Designated Funds (Unrestricted) 13 - - 1,336,000 1,336,000 1,478,933
Total unrestricted funds 2,400,628 845,344 1,336,000 4,581,972 4,462,087
Restricted Funds 13 - - - 283,993 283,993 321,354
Total Funds 2,400,628 845,344 1,336,000 283,993 4,865,965 4,783,441
**----- End of picture text -----**
The financial statements were approved by the board of trustees.
Signed
Signer ID: 3TNATMZX2L...
**Alan Wittrick** Trustee and District Treasurer
Dated:
26/06/2026 GMT
Notes on pages 26 to 37 form part of these accounts.
23
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **8.1 Balance Sheet**
## _**AS AT 31 AUGUST 2024**_
**----- Start of picture text -----**
as restated as restated as restated as restated
General Funds District Designated Restricted Total Total
(Unrestricted) Advance Fund Funds Funds 2024 2023
Notes (Unrestricted) (Unrestricted)
£ £ £ £ £ £
Tangible Fixed Assets
Manse and other property 11.12 1,974,000 - - - 1,974,000 4,011,000
Total fixed assets 1,974,000 - - - 1,974,000 4,011,000
Current Assets
Debtors and Prepayments 11.13 - - - 10,200 10,200 4,607
Central Finance Board and Trustees for
11.14 468,145 1,095,629 1,478,933 229,583 3,272,290 1,460,020
Methodist Church Purposes Deposits etc
Cash at Bank and in Hand 11.15 126,007 81,646 207,653 109,319
Total current assets 594,152 1,095,629 1,478,933 321,429 3,490,143 1,573,946
Current liabilities
Creditors and Accruals (due in under 1 11.16 35,844 523,333 - 75 559,252 254,768
year)
Loans to the District 11.17 - - - - - 98,955
Net current assets/ (liabilities) 558,308 572,296 1,478,933 321,354 2,930,891 1,220,223
Total assets less current liabilities 2,532,308 572,296 1,478,933 321,354 4,904,891 5,231,223
Long term liabilities
Grants payable 11.17 - 121,450 - - 121,450 74,071
Net assets 2,532,308 450,846 1,478,933 321,354 4,783,441 5,157,152
Funds of the District
General Fund (Unrestricted) 13 2,532,308 2,532,308 4,170,986
District Advance Fund (Unrestricted) 13 - 450,846 450,846 662,124
Designated Funds (Unrestricted) 13 - - 1,478,933 1,478,933 -
Total unrestricted funds 2,532,308 450,846 1,478,933 4,462,087 4,833,110
Restricted Funds 13 - - - 321,354 321,354 324,042
Total Funds 2,532,308 450,846 1,478,933 321,354 4,783,441 5,157,152
**----- End of picture text -----**
The financial statements were approved by the board of trustees.
Signed
26/06/2026 GMT Dated: Signer ID: 3TNATMZX2L...Alan Wittrick Trustee and District Treasurer
24
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **9 Statement of Cash Flows**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
**----- Start of picture text -----**
2025 2024
£ £
Cash from operating activities
Net cash provided by/ (used in) operating activities (see below) 67,918 (251,130)
Cash flows from investing activities
Dividends, interest and rents from investments 168,174 134,205
Proceeds from the sale of property,plant and equipment - 2,027,529
Net cash provided by investing activities 168,174 2,161,734
Change in cash and cash equivalents in the reporting period 236,092 1,910,604
Cash and cash equivalents at the beginning of the reporting period 3,479,943 1,569,339
Cash and cash equivalents at the end of the reporting period 3,716,035 3,479,943
2025 2024
Reconciliation of net movement in funds to net cash flow from operating activities £ £
Net movement in funds 82,524 (163,211)
Adjustments for:
Interest received (168,174) (134,205)
Loss on the sale of fixed assets - 94,471
Revaluation of fixed assets 28,000 (85,000)
(Increase)/decrease in debtors (20,138) (5,593)
Increase/(decrease) in creditors 145,706 42,408
Net cash used in operating activities 67,918 (251,130)
2025 2024
Analysis of cash and cash equivalents £ £
Cash in hand 3,716,035 3,479,943
Total cash and cash equivalents 3,716,035 3,479,943
Analysis of net debt
At 1 At 31
September Cash flows August
2024 2025
£ £
Cash at bank 3,479,943 236,092 3,716,035
3,479,943 236,092 3,716,035
**----- End of picture text -----**
25
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **10 Accounting framework and accounting policies**
|**10-i**|**Accounting framework**|
|---|---|
||The financial statements have been prepared in accordance with Accounting and Reporting by|
||Charities: Statement of Recommended Practice applicable to charities preparing their accounts in|
||accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS|
||102) (issued in October 2019), the Financial Reporting Standard applicable in the United Kingdom and|
||Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.|
|**10-ii**|**Public benefit entity**|
||The West Yorkshire District meets the definition of a public benefit entity under FRS 102.|
|**10-iii**|**Basis**|
||These accounts have been prepared on the basis of historical cost except that investments are shown|
||at their market value at the end of the year, on the accruals basis to show a true and fair view of the|
||District’s financial position and activities.|
|**10-iv**|**Content**|
||The financial information presented is relevant, reliable, comparable and complete. Where estimates|
||are used these are based on experience, research and judgement. The accounts are expressed in £|
||Sterling, rounded to the nearest pound.|
|**10-v**|**Going concern**|
||To the best of their knowledge and belief the trustees confirm that there are no material uncertainties|
||that would call into question the District's financial viability for at least 12 months from the date of|
||approval of these accounts.|
|**10-vi**|**Consolidation**|
||The District oversees the work of ministers and lay workers in Churches and Circuits within the District but|
||does not have control over those Circuits or Churches, ministers or lay workers except in extreme|
||circumstances, none of which were applicable. For this reason, the financial statements of the|
||Churches and Circuits within the District are not included into these financial statements. The managing|
||Trustees do, however, have oversight of three projects within the District – Touchstone, Conistone Hostel|
||and Leeds Sanctuary – and those accounts have been included, as have the accounts for:|
|| Leeds Methodist Choir|
|| Leeds Extension Society|
26
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **10-vii Income recognition**
Income is brought into account when it is probable that the economic benefit of the income will accrue to the District. Details of how the contribution to the cost of the District Chair has been determined appears in Note 11.3. A similar figure appears in the Expenditure at Note 11.6. Individual amounts categorised as _Other income_ in the SOFA will be shown separately if they are considered material. The District acts as agent in two matters: the collection of quarterly assessments from circuits which are paid to the MCF the payment of expenses of delegates from the District to the Methodist Conference In all these matters the transactions are not reflected in the SOFA because there is no obligation on the District to make up any shortfall in assessments from Circuits. Sums received as Circuit assessments cannot be recognised as income in the District as they are the income of the MCF. In accordance with the Charities SORP, the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report. **10-viii Expenditure** This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as there is a legal or constructive obligation committing the District to pay out resources. **10-ix Grants** Grants are recognised in full when the award is made once the District accepts that there is a legal or constructive obligation to make the payment and that such payment is probable. **10-x VAT** Since the District is not VAT registered, all input VAT is charged with the expenses to which it refers. **10-xi Tangible fixed assets** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown in the accounts at estimated realisable value, of which the land component is deemed to be 50%. The properties have been reviewed for impairment. **10-xii Investments** Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA. **10-xiii Debtors and creditors: bank and cash** Debtors are stated at the amounts owed to the District or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or amount advanced to the District. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values.
27
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
**10-xiv Methodist Church Fund** The District acts as agent for the Methodist Church Fund (MCF) by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts. **10-xv Chair’s manse costs** The District is required to provide accommodation for the Chair of District and his/her family. The District bears the cost of repairs, maintenance, building insurance, council tax and water charges. These costs are not shown separately as benefits-in-kind as HMRC does not seek to tax these receipts. **10-xvi Funds reclassification** The Trustees have reassessed the purpose and restrictions of all the individual funds within the consolidation of these accounts. As a result, the list of restricted accounts has been revised. In addition no funds are now classified as designated funds that were previously classified in this way have been moved into general unrestricted. The movements from these reclassifications are shown in Note 13 to the accounts in the column marked ‘adjustments/transfers’. **10-xvii Oxford place** Following the sale of Oxford Place in 2023/24, the trustees have agreed that the sale proceeds less appropriate costs be passed on to Leeds Sanctuary in due course over a number of years. They have therefore decided to create a new designated fund for this purpose. **10-xviii Employee benefits** When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. **10 - xix Taxation** The Charity is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010. Accordingly, the district is potentially exempt from taxation in respect of income or capital gains received within categories covered by to Income Tax Act 2007, Part 10 s521 – s537, to the extent that such income or gains are applied exclusively to charitable purposes **10 - xx Leases** Lease payments under operating leases are recognised as an expense in the Statement of Financial Activities (SOFA) on a straight-line basis over the lease term.
The District acts as agent for the Methodist Church Fund (MCF) by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts.
28
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
**10 - xxi Funds** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the District and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the District for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements **10 - xxii Financial instruments** The District only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **10 - xxiiI Critical accounting estimates and areas of judgement** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
Critical areas of judgement: Property valuations
The trustees reassessed the value of all the properties at the end of each year on the recommendation of the District Property Administrator. The values are based on survey reports for Touchstone House and Conistone Hostel, and internet comparison sites for comparable properties for each of the manses. The freehold property is shown in the accounts at estimated realisable value, of which the land component is deemed to be 50%.
29
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.1 Donations and legacies**
|Donations
Action for Hope
MAPJ
Tota
2024 Tota|**2025**
**DAF**
**Designated**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
1,480 - - - 1,480
-
233,845 - - 233,845
-
15,307 - - 15,307
l
1,480
249,152
-
-
250,632
l
62,350
-
-
295
62,645
**General**
**unrestricted**|**2024**
**Total**
**£**
62,645
-
-
62,645|
|---|---|---|
## **Note 11.2 Assessments on circuits**
All Circuits paid their assessments to the District: the amount paid includes a sum £167,048 (2024: £163,800) to defray the costs of running the District and a contribution £775,364 (2024: £766,475) to the Methodist Church Fund towards the cost of running the Connexion. The sum collected for and remitted to the MCF does not appear elsewhere in these financial statements.
An assessment on Circuits is annually determined by Districts by reference to the number of staff in the Circuits and the number of Church members. The annual meeting of Circuit Treasurers, together with the District Treasurer, agrees appropriate capping levels for both increases and decreases, in order to achieve the aggregate level of assessments required to meet the District and MCF budget.
**Note 11.3 Contribution to the cost of the Chair**
The Chair of District chairs meetings of the District Policy Committee (DPC). The members of the DPC are the trustees of the District. The stipend, employer’s NIC and employer’s pension contributions of the Chair of District are paid by the Methodist Connexion. The Chair’s other costs are met mostly by the District.
|Stipend of Chair of District
Employer's National Insurance contributions
Employer's pension contributions
_Cash cost paid by the Connexion (see SOFA, line 3)_
Notional estimate of cost of providing manse
Chair's expenses
**Total cost**|**2025**
**£**
38,775
5,066
6,204
_50,045_
16,000
2,647
**68,692**|**2024**
**£**
38,775
4,096
6,204
_49,075_
16,000
1,117
**66,192**|
|---|---|---|
Since the stipend-related costs above (i.e. £50,045) are borne by the Connexion, they appear both in the Income of the District and the Expenditure of the District (See Note 7). This is a ‘benefit in kind’ to the District. It should be noted that the chair is required to occupy the District manse. The manse is provided by District and the District maintains the property. The sum of £16,000 was determined by research of local letting agents on the internet and does not appear elsewhere in these accounts. The Chair of District is the sole paid key management person but is supported by members of the DPC.
## **Note 11.4 Other income**
|General
Conistone
Leeds Choir
Leeds Ext Society
Tota
2024 Tota|**2025**
**DAF**
**Designated**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
39,849
-
- 3,064
42,913
-
-
- 28,190
28,190
-
-
- 4,927
4,927
460
-
-
-
460
l
40,309
- - 36,181
76,490
l
95,595
-
-
1,088
96,683
**General**
**unrestricted**|**2024**
**Total**
**£**
59,054
24,826
5,019
7,784
96,683|
|---|---|---|
30
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
**Note 11.5 Grants and Donations Paid**
|General fund
Training
CDiM
Benevolence
DAF
MWiB
Total
2024 Total - as restated|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
146,771
-
-
-
146,771
3,117
-
-
-
3,117
2,963
-
-
-
2,963
-
-
-
2
2
-
460,757
-
-
460,757
-
-
-
-
-
152,851
460,757
-
2
613,610
17,313
677,262
-
143
694,718
**General**
**unrestricted**|**As restated**
**2024**
**Total**
**£**
2,685
9,762
2,758
143
677,262
2,108
694,718|
|---|---|---|
General Fund Grant to Leeds University Chaplaincy. Training Paid to individuals in line with their responsibilities. CDiM Provided to ministers on application. Benevolence Paid to individuals at the sole discretion of the District Chair. DAF Property and mission grants are made to institutions. MWiB Paid to appropriate worthy causes.
No support costs were allocated grant making activities.
**Note 11.6 Salaries and associated costs**
|Chair of District
Office
Youth coordinator
Safeguarding
Leeds Sanctuary
Missional/ Our Calling
University Chaplaincy
Touchstone
District Property Sec
Total
2024 Total
**Salaries**
Gross salaries
Employers NI
Employers pension
**Stipends**
Gross salaries
Employers NI
Employers pension
**Chair of District**
Total|**DAF**
**Designated**
**Restricted**
**£**
**£**
**£**
**£**
-
-
-
50,045
51,944
-
-
-
9,574
-
-
-
52,546
-
-
-
59,702
-
-
-
3,535
-
-
37,423
40,963
-
-
-
31,068
-
-
12,318
51,982
-
-
-
301,314 - - 99,786
345,639
-
-
80,753
**General**
**unrestricted**|**2025**
**Total**
**£**
50,045
51,944
9,574
52,546
59,702
40,958
40,963
43,386
51,982
401,100
426,392
**2025**
**£**
233,029
21,793
14,415
62,554
6,753
12,511
50,045
401,100|**£**
49,075
67,583
11,071
55,067
104,087
21,616
43,387
22,678
51,828
426,392
**2024**
**£**
259,616
21,255
13,288
60,888
5,996
16,274
49,075
426,392
**2024**
**Total**|
|---|---|---|---|
The Chair of the District is not on the District payroll but is included above because the postholder is ‘a benefit in kind’ to the District. See Note 11.3 for more information. The Chair is deemed to be key management personnel of the District.
No employees received employee benefits that totalled more than £60,000 for both the current and prior year. There is no accrual for holiday pay as it is immaterial; the holiday year ends on 31 August. All staff are paid at or above the living wage.
Two of the Trustees are employed by the District with total wage costs of £51,988 (2024: £47,077 paid to two trustees).
Average number of employees during the year was 12 (2024: 14).
During the year expenses of £5,429 were paid to six trustees for travel and relates costs relating to District activiites in the year (2024: £3,206 paid to six trustees)
31
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.7 Pensions**
Most ordained presbyters and deacons are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist ministers (which term includes presbyters and deacons) are not employees of the Church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms ‘employer’ and ‘employee’ are used as they would be in an employing body.
On the other hand lay employees are contractually employees and have the option of joining the Pension and Assurance Scheme for Lay Employees of the Methodist Church (PASLEMC), The Pensions Trust or some other arrangement. PASLEMC is a defined benefit scheme and the employing Churches and Circuits contribute as employers to this scheme.
The Connexion accounts for both the MMPS and PASLEMC pension schemes and shows the figures in the annual Methodist Church in Great Britain accounts.
The MMPS is in deficit but a plan for removal of the deficit has been proposed and is being implemented. Details of the deficits on these schemes can be found in the Annual Report and Accounts of The Methodist Church at www.methodist.org.uk
## **Note 11.8 Property costs**
|Manses
Other property
Insurance, utilities etc
Total
2024 Total
**penses**
Other
Touchstone
Leeds Sanctuary
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
36,807
-
-
-
36,807
8,445
-
-
-
8,445
19,098
-
-
-
19,098
64,350
-
-
-
64,350
128,546
-
-
-
128,546
**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
41,113
-
-
-
41,113
(37) -
-
-
(37)
- -
-
-
-
41,076
-
-
-
41,076
16,917
-
-
-
16,917
**General**
**unrestricted**
**General**
**unrestricted**|**2024**
**Total**
**£**
61,213
48,461
18,872
128,546
**2024**
**Total**
**£**
9,987
544
6,386
16,917|
|---|---|---|
## **Note 11.9 Office Expenses**
32
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.10 Other outgoings**
## **Other outgoings - sundry**
|General
Touchstone
Conistone
Leeds Choir
Leeds Ext Society
Consultancy
Year End Accounts
Audit
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
2,190
3,345
4,807
100
10,442
--
-
2,713
2,713
-
-
-
20,423
20,423
-
-
-
3,538
3,538
-
-
-
10,300
10,300
-
-
-
-
-
3,180
-
-
-
3,180
15,300
-
-
-
15,300
20,670 3,345 4,807 37,074 65,896
30,707
2,441
-
47,605
80,753
**General**
**unrestricted**|**2024**
**Total**
**£**
2,527
5,453
10,733
7,175
7,605
27,460
3,000
16,800
80,753|
|---|---|---|
## **Other outgoings - transfer to Leeds Sanctuary CIO**
The Leeds Sanctuary amount relates to the transfer assets to a newly established charity who are continuing the work previously done by the District.
## **Note 11.11 Transfers between funds**
|Oxford Place
DAF
A Illingworth Youth
Our Calling
Leeds Sanctuary
Bradford|**DAF**
**Designated**
**Restricted**
**£**
**£**
**£**
**£**
204,193
-
(204,193)
-
212,074
(212,074)
- -
5,000
- - (5,000)
(16,500)
16,500
-
-
-
-
431
-
-
(431)
405,198
(212,074)
(204,193)
11,069
**General**
**unrestricted**|
|---|---|
The General Fund budget allows for the contributions to a number of designated and restricted funds in relation to the business of the District. Furthermore, grants are allocated to a number of designated and restricted funds from the DAF.
£204,193 was withdrawn from the sale of Oxford place funds to reimburse the District for running costs on the upkeep of Oxford place before its disposal and to pay in part for the creation of Leeds Sanctuary.
£212,074 was withdrawn from the DAF funds for grants to the District itself for incurred costs on approved missional activities.
## **Note 11.12 Tangible fixed assets**
|RealisableValue Brought
forward
Additions
Disposals
Revaluation
Realisable value carried
forward
Assessed realisable value:
District Manse
38 Longlands, Bradford
2 West Parade, Leeds
167 Otley Road, Leeds
Touchstone House
4 Easby Road, Bradford
Conistone Hostel and
Chapel|**Buildings**
**Total**
**£**
**£**
1,974,000 1,974,000
- -
- -
(28,000) (28,000)
1,946,000 1,946,000
2025
2024
£
£
433,000
430,000
552,000
542,000
561,000
602,000
250,000
250,000
150,000
150,000
£1,946,000
£1,974,000|
|---|---|
The combined insurance value of the above properties approximates to £5,127,371 (2024: £6,171,711).
The trustees have reassessed the value of all the properties set out above as at the end of August 2025 on the recommendation of the District Property Administrator. The values are based on survey reports for Touchstone House and Conistone Hostel and internet comparison sites for comparable properties for each of the manses.
33
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.13 Debtors and Prepayments**
|Prepayments
Other Debtors (Due Within
1 Year)
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
29,218
-
-
1,120
30,338
29,218
-
-
1,120
30,338
-
-
-
10,200
10,200
**General**
**unrestricted**|**2024**
**Total**
**£**
-
10,200
10,200|
|---|---|---|
## **Note 11.14 Central Finance Board and Trustees for Methodist Church Purposes Deposits etc**
The following funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month:
District Advance Fund
Bradford Fund Illingworth Youth Illingworth OM
Leeds Methodist International House
District Properties
TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.
In addition the District has three deposit accounts at CFB, a common deposit fund. Interest is earned on these accounts and credited monthly; the sums deposited can be withdrawn without notice and without loss of interest. These sums are viewed as being liquid.
## **Note 11.15 Cash at Bank and in Hand**
The District has two current accounts at HSBC plc and one at CAF Bank, both authorised institutions. The sums held on those accounts are immediately available.
## **Note 11.16 Creditors and Accruals**
|Accruals
Grants payable
Trade creditors
Total
2024 Total - as restated|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
41,407
-
-
-
41,407
-
558,570
-
-
558,570
3,886
-
-
-
3,886
45,293
558,570
-
-
603,863
35,844
523,333
-
75
559,252
**General**
**unrestricted**|**As restated**
**2024**
**Total**
**£**
16,800
523,333
19,119
559,252|
|---|---|---|
34
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.17 Grant Commitments and the District Advance Fund**
The District’s policy is to recognise committed grants immediately as expenditure out of this fund and thus accrue the unpaid amounts at the year-end as liabilities.
No institution received grants of such materiality that they should be separately disclosed in these accounts.
The grants included within creditors are due to be paid during the following years:
2025/26 - £558,570
2026/27 - £141,825
2027/28 - £80,720
## **Note 12 Investment Management**
During the year the District paid £9,262 to TMCP, the custodians of the District’s investments (District Advance Fund, Bradford Fund, Illingworth Youth Fund, Illingworth OM Fund, Leeds MIH (2024: £1,763).
## **Note 13 Statement of funds**
## **Statement of funds - current year**
|**Unrestricted**
General
**Unrestricted - DAF**
DAF
**Unrestricted - Designated**
Oxford Place
**Restricted**
Benevolence
Bradford City Centre
Contribution to the Chair
A Illingworth Youth
A Illingworth OM
Touchstone
Conistone Hostel
Leeds Extension Society
Leeds Methodist Choir
Our Calling
Leeds MIH
**Total**|**As restated**
**Balance at 31**
**August 24**
**Income**
**Expenditure**
**Transfers**
**Revaluation**
**£**
**£**
**£**
**£**
**£**
2,532,308 233,796 (742,674) 405,198 (28,000)
**2,532,308 233,796 (742,674) 405,198 (28,000)**
450,846 1,070,674 (464,102) (212,074) -
**450,846 1,070,674 (464,102) (212,074) -**
1,478,933 66,067 (4,807) (204,193) -
**1,478,933 66,067 (4,807) (204,193) -**
269 - (2) - -
12,070 477 (39) (431) -
- 50,045 (50,045) - -
9,680 456 (31) (5,000) -
5,733 273 (19) - -
36,912 1,230 (15,031) - -
24,073 29,140 (20,423) - -
150,559 6,770 (10,300) - -
4,448 4,927 (3,538) - -
74,105 - (42,477) 16,500 -
3,505 168 (11) - -
**321,354 93,486 (141,916) 11,069 -**
**4,783,441 1,464,023 (1,353,499) - (28,000)**|**Profit/Loss on**
**Disposal**
**Balance at 31**
**August 25**
**£**
**£**
2,400,628
**- 2,400,628**
- 845,344
**- 845,344**
- 1,336,000
**- 1,336,000**
- 267
- 12,077
- -
- 5,105
- 5,987
- 23,111
- 32,790
- 147,029
- 5,837
- 48,128
- 3,662
**- 283,993**
**- 4,865,965**|
|---|---|---|
35
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
|**Statement of funds - prior year**
**Fund**
**Unrestricted**
General
**Unrestricted - DAF**
DAF
**Unrestricted - Designated**
Oxford Place
**Restricted**
Benevolence
Bradford
Contribution to the Chair
Illingworth Youth
Illingworth OM
Touchstone
Conistone Hostel
Extension Soc
Leeds Choir
Our Calling
Leeds MIH
**Total**|**As restated**
**As restated**
**Balance at 31**
**August 23**
**Income**
**Expenditure**
**Transfers**
**Revaluation**
**£**
**£**
**£**
**£**
**£ **
4,170,986 350,766 (580,580) (1,399,393) 85,000
**4,170,986 350,766 (580,580) (1,399,393) 85,000**
662,124 583,348 (679,703) (114,923)
-
**662,124 583,348 (679,703) (114,923) -**
- 41,527 - 1,437,406 -
**- 41,527 - 1,437,406 -**
120 295 (107) (39)
-
11,806 811 (34) (513)
-
- 49,075 (49,075) - -
9,208 498 (26) - -
5,454 295 (16) - -
48,065 720 (11,873) - -
9,980
- (10,733)
24,826 -
150,380
- (7,605) 7,784 -
6,604
- (7,175) 5,019 -
79,091
- (44,819)
39,833 -
3,334 180 (9) - -
**324,042 51,874 (131,472)**
**76,910 -**
**5,157,152 1,027,515 (1,391,755)**
**- 85,000**|**As restated**
**Profit/Loss on**
**Disposal**
**Balance at 31**
**August 24**
**£**
**£**
**£**
(94,471) 2,532,308
**(94,471) 2,532,308**
- 450,846
**- 450,846**
- 1,478,933
**- 1,478,933**
- 269
- 12,070
- -
- 9,680
- 5,733
- 36,912
- 24,073
- 150,559
- 4,448
- 74,105
- 3,505
**- 321,354**
**(94,471) 4,783,441**|
|---|---|---|
## **Unrestricted Funds**
## **General Fund**
The purpose of the fund is for use at the discretion of the trustees in the furtherance of the general objectives of the District and which have not been designated for other purposes. About 80% of this fund is held as freehold properties.
## **DAF**
This fund supports initiatives in mission and ministry, outreach and evangelism, and offers support for missional property projects.
## **Designated Fund**
This fund contains the sales proceeds from Oxford Place. The trustees have designated this fund to provide annual grants to the new Leeds Sanctuary CIC.
## **Restricted Funds**
## **Benevolence Fund**
Provides financial support to ministers and lay people in need in the District.
## **Bradford**
Balance of monies left from the sale of the former Eastbrook Hall, and used, when appropriate, for work in the city centre of Bradford.
## **Contribution to the Chair**
Salary and associated costs of the Chair of the District who is funded from Central Methodist funds.
## **Illingworth Youth**
Legacy for the support of work amongst young people in the District.
## **Illingworth OM**
Legacy to support the work of the District either overseas or in conjunction with overseas partners.
## **Touchstone**
Fund to support counselling services provided by Touchstone.
## **Conistone Hostel**
Funds associated with the running of a hostel in the Yorkshire Dales providing accommodation to rent.
## **Extension Society**
A fund available for loans and grants to support upkeep of Churches in the Leeds area.
## **Leeds Choir**
Funds solely made available and used by the Methodist Choir in Leeds.
## **Our Calling**
A fund to support the development of missional communities and to assist with resourcing churches.
36
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Leeds MIH fund**
A fund set up following the sale of the Leeds Methodist International House and used to support the work of university chaplaincy.
## **Note 14 Connected organisations and related parties**
All of the District trustees are members of one or another Church and Circuit within the District and may be trustees in their Churches and/or Circuits.
Connected organisations include the Methodist Connexion, Circuits and Churches within the District, other Methodist Districts in Great Britain, CFB and TMCP. All of these entities have their own trustees or directors and autonomous administration such that the Yorkshire West District has no significant influence over any of them. They are, therefore, not considered related parties.
## **Note 15 Volunteer Contributions**
Every entity (Connexion, District, Circuit, Church) within the Methodist Church in GB is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. Principally this contribution is by serving on committees of the District that deal with mission, manses, finance, policy, grants, training, development. We are grateful to all of them for their help and commitment.
## **Note 16 Capital commitments and contingent liabilities**
There were no capital commitments or contingent liabilities at the year end (2024: £nil).
## **Note 17 Lease commitments**
The District had commitments for the following:
**----- Start of picture text -----**
2025 2024
Total Total
£ £
Due within 1 one year 341 341
Due over 1 year 1,024 1,365
1,365 1,706
**----- End of picture text -----**
**Note 18 Auditor's Remuneration**
Fees payable to the District's auditors for the audit of the District's annual accounts totalled £15,300 (2024: £13,800). Fees payable to the auditor for accountancy services totalled £3,180 (2024: £3,000).
**Note 19 Related party transactions**
There were no related party transactions in either the year under review or the prior year with the exception of Trustee remuneration as disclosed in note 11.6.
## **Note 20 Prior year adjustment**
The prior year figures have been amended to exclude internal creditors between the District and the DAF fund at the year end. The impact on the deficit for the year and funds are shown below:
|Creditors due within one year
Creditors due over one year
Funds of the charity
Net movement in funds|**As previously**
**stated**
**Adjustment**
**As restated**
**Deficit as**
**previously**
**stated**
**Adjustment**
**As restated**
**£**
**£**
**£**
**£**
**£**
**£**
469,268
(214,500)
254,768
-
93,000
254,768
364,071
(290,000)
74,071
-
117,500
74,071
**833,339**
**(504,500)**
**328,839**
**-**
**210,500**
**328,839**
**4,652,652**
**504,500**
**5,157,152**
**(163,211)**
**(210,500)**
**4,783,441**
**Year to 31**
**August 2024**
**Year to 31 August**
**2024**
**As previously**
**stated**
**Adjustment**
**As**
**restated**
**£**
(163,211)
(210,500)
(373,711)
**at 1 September 2023**
**at 31 August 2024**|
|---|---|
37
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
Charity registration number: 1133134 (England and Wales)
## **The Methodist Church Yorkshire West District**
# **Annual Reports and Financial Statements**
# **Year Ended 31 August 2025**
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Year Ended 31 August 2025
## **Contents**
||Page|
|---|---|
|Trustees’ Annual Report|2|
|Independent Auditor’s Report|16|
|Statement of Financial Activities|21|
|Balance Sheet|23|
|Statement of Cash Flows|25|
|Notes to the Financial Statements|26|
1
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **1. Objectives and activities**
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 District 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 working in partnership we seek, with God’s help, to be a growing, evangelistic, justice seeking, inclusive and safe church living out its discipleship and mission.
This purpose is derived from a number of documents published by the Methodist Church:
1. The Methodist Church Standing Orders (SO400A) which speaks about the primary purpose of the District.
2. ’Our Calling’
3. ‘The God for All Evangelism and Growth Strategy’
We understand a growing, evangelistic, justice seeking, inclusive and safe church living out its discipleship and mission to mean:
Growing: where relationships with God and others are nurtured and deepen and where more people increasingly join a shared life of following Jesus.
Evangelistic: where the Good News of Jesus is shared in words and actions and people are invited, encouraged and equipped to commit to following Jesus in day-to-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.
## **2. Achievements 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
In the third year of the new strategy, we continue to make progress in a number of areas under these various priorities.
Inspiring Mission and Ministry:
We continue to utilise better communication and District gatherings to inspire mission and ministry, using the Synods to focus on the work that is happening in circuits and to be inspired by reflections on the need for changing structures to enable mission.
Equipping Mission and Ministry:
We have continued to seek ways to resource churches and circuits using a ‘Methodist Way of Life’. We have developed new ways 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.
Having declared a Climate Emergency in 2022 and developed a policy to consider how we as a District reduce our climate impact, we are now piloting projects across four churches to learn more about how to reduce our carbon impact.
We continued to develop our understanding of digital mission and church, and resources were developed to enable greater digital engagement in circuits.
The District made available grants totalling £125,000 to resource warm spaces in local churches.
Touchstone counselling service had a positive third year responding to those who have experienced faith-based trauma. Funding is secured for the at least one further year and the work is under continuing review.
The District engaged in Bradford 2025, with 5 venues hosting the Methodist Collection of Modern Art in Sept 2025. There was wide engagement with the collection, which also was benefitted by an artist and poet in residence.
The District continues to resource the work of Leeds Sanctuary, which became a CIO in April 2025.
The District also continued to resource the Wesley Life Path. Two projects ran, with around 300 children engaging in the programme around the life of John Wesley and learning how it inspires change, justice seeking, and faith. A group has been established to monitor this work moving forward.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Resourcing Mission and Ministry:
The District has continued to develop the quality of its lay employment advice and resources, developing policies, providing expert guidance, and assisting in recruitment. It continues to look for areas of improvement.
This year has been the second year with our Missional Property enabler in post. This appointment has improved communication with TMCP, provided in house expertise that can be shared with circuits, and improved processes. It has also brought better management to District properties, enabling us to fulfil our charitable trust responsibilities more effectively. They are also leading on our climate change response.
The District assesses itself against several criteria. Important for this year are:
1. Balanced Budget: The District recognises that it has not yet achieved a balanced budget and continuing work needs to be undertaken to control expenditure in line with income. This has been complicated by external costs increases that were unplanned for; most notably NI.
2. NPNP: The District is seeking to implement the Connexional Evangelism and Growth Strategy. The past year saw 2 NPNPs embed their work and report their learning. At the same time exploratory conversations began about 2 new projects. This is in line with expectation.
3. Lay Employment Compliance: The District has continued to develop Lay Employment policy and planned for the necessary adaption and implementation of changes due that will be coming in legislation. It has also developed additional policies to support positive employment and compliance.
4. Safeguarding: The District has been able to measure safeguarding compliance and the outcomes of audits have assured the District of strengths, and highlighted areas for development.
## 2.1 Plans for the future
The District has a five-year strategy which runs to Aug 2027. Work has already begun to develop a new five-year mission plan. However, in the interim, their remains an emphasis on:
1. Excellent compliance in areas of safeguarding and employment.
2. Support and the development of new NPNP projects and the shaping of pioneers working in them.
3. Learning from projects, both where there is success and where there is failure.
4. Developing a balanced budget and managing the impact on Circuits.
5. Continuing to Equip, Inspire, and Resource the Churches and Circuits of the District.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **3. Financial review**
During the year the District received total income of £1,464,023 (2024: £1,027,515) and spent £1,353,499 (2024: £1,486,226). The overall net surplus for the year after revaluation gains/losses was £82,524 (2024: net loss of £373,711) and total reserves carried forward of £4,865,965 (2024: £4,783,441). Total restricted funds of £283,993 (2024: £321,354) were held at the year end. During the year, Leeds Sanctuary transferred to a new CIO and as a result amounts totalling £120,904 were paid to the new CIO. There were no other significant events during the year.
In discussion with our new auditors, the District has amended the way in which it accounts for future grants from the DAF to District projects spent internally. In accordance with the guidance and SORP covering grant commitments, the District is no longer treating future commitments of this type as expenditure. Such amounts are retained in the DAF fund. This has necessitated restating the results of the previous year (2023/2024). A full explanation of this matter together with the necessary adjustments are set in in the notes to the accounts.
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 Chair’s manse in Idle.
- The manse in Leeds which was used by the Mission enabler/ Leeds Sanctuary Presbyter. This manse is now vacant and is being marketed for sale in 2026
- the Touchstone property which is used as the District administrative base.
- Conistone Hostel.
- The manse used by the Leeds Universities’ Chaplain.
The District has the following principal sources of funds:
- Investment income and gains.
- Levies on the Circuit Model Trust Funds of circuits within the District.
- 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 projects that fulfil the mission of the District by bringing more people to Christ or by providing facilities that might enable this to happen.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 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 acts as custodian trustee for all real estate held by Districts and for all large (over £20k) 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 FTSE100 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 policy
The Managing Trustees are responsible for ensuring, 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 Policy for Unrestricted General Fund (excluding properties).
The Managing Trustees’ policy is to maintain the level of reserves at no more than six months of total resources expended. Where reserves vary from this 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 (excluding properties) amounted to £454,628 (2025: £558,308) at 31 August 2025 equivalent to just over seven months of resources expended._
Policy for Unrestricted District 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 the fund in accordance with the stated priorities and procedures
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## Policy for Unrestricted Designated Funds.
The Managing Trustees’ policy is to maintain Designated Funds, in accordance with their stated objectives.
Policy for Restricted Funds.
The Managing Trustees’ policy is to maintain all Restricted Funds in accordance with their stated objectives. The list of restricted funds and their intended purpose is set out in the notes to the accounts.
## 3.3 Risk management
The Managing Trustees have examined the major strategic and operational risks facing the District and have established the necessary systems to manage or mitigate these risks. In particular:
- Suitable insurance cover is in place.
- The District’s finances are kept under review.
- The District has adopted the Methodist Church Safeguarding Policy and ensured it is rolled out to the circuits and churches. It has a District Safeguarding Officer (DSO) and an Assistant DSO. Appropriate Disclosure and Barring Service (DBS) checks are made and there are regular audits of Safeguarding practices across the District, circuits and churches.
- The District Safeguarding Advisory Group continues to monitor risks and will seek professional advice where necessary.
- 3.4
- Collaborative arrangements with connected charities
The District’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 from 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 District Advance Fund.
The District holds no funds as custodian trustee. It does, however, quarterly receive from circuits within the District the circuits’ contributions to the Methodist Church Fund (MCF). These sums are collected as agent for the MCF and are passed to the MCF later in the same quarter. Funds receivable by the 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 3.5 Fundraising
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 property 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.
## **4. Trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Trustees are nominated by circuits, and turnover is managed to ensure core continuity. The District is committed to reminding trustees of their responsibilities and will explore further learning that is required.
## **5. Structure, governance and management**
The District is an unincorporated charitable association governed by the 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 serve 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 body for 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.
- c) Connexional decisions are passed to the Chair of the District and the appropriate officers 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 circuit stewards, and regulatory authority is delegated to the circuit meeting for certain matters.
- e) The circuit meeting passes regulatory control 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.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 5.2 Purpose of the District
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 Calling” 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 Trustees 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, WC1H 9SF to provide guidance on changes that could affect the District.
The members of the District Policy Committee (DPC) are annually appointed by a vote of the Synod for a continuous term not normally exceeding six years. Membership comprises: Chair of District (ex officio), Synod Secretary (ex officio), named District Officers and one nominated representative from each Circuit, alternating lay and ministerial (presbyteral/deacon) terms wherever possible.
The District 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.
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.
## 5.4 Responsibilities of the District Policy Committee
- 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.
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The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
- 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.
- f) 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.
- g) To constantly be aware of the public benefit guidance issued by the Charity Commission.
- h) The key management roles in the District is the role of the District Chair, supported by volunteers and employed officers. The remuneration of the Chair is set by the Methodist Conference. The District sets others salaries by benchmarking against comparative sector roles and by competitive salary increases. The salary policy is approved by DPC.
- 5.5 Volunteers
The District is dependent on a number of key voluntary roles for the execution of its duties. The most significant are: District Treasurer, Synod Secretary, District Grants Officer, Chair of the District Safeguarding Group. All these key roles are fundamental to the good management and operation of the Charity.
## 5.6 District Properties
The Managing Trustees 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.
- 5.7 Auditors
Sumer Auditco Limited, were appointed auditor to the charity on 1 May 2025. A resolution proposing that Sumer Auditco Limited be reappointed will be put at a General Meeting.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## **6 Reference and Administrative Details**
- 6.1 Name of the charity:
The Methodist Church Yorkshire West District
- 6.2 Charity registration number
1133134 registered in England and Wales
- 6.3 Principal Office
Touchstone Centre
4 Easby Road Bradford BD7 1QX 01274 442670
## www.yorkshirewestmethodist.org.uk
- 6.4 Chair of the District Revd Kerry Tankard
- 6.5 Secretary of the Synod Caroline Stead
- 6.6 Assistant Secretary of the Synod Lesley Whitaker
- 6.7 District Treasurer Alan Wittrick
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 6.8 Names of Charity Trustees
The following served as charity trustees throughout part or all of the year 2024 - 25 or were trustees at the time of this report being approved:
Chair of District Revd Kerry Tankard Synod Secretary Caroline Stead Revd Melvyn Kelly DPC Secretary Lesley Whitaker from 1 September 2024 District Treasurer Alan Wittrick Lay Stationing Representative Claire Corp District Youth Work Coordinator Laura Tunnacliffe until 31 August 2025 Grants Officer Peter Finneran Rural Lead Revd Kathie Heathcoat from 1 September 2024 Missional Communities Enabler Revd David Goodall until 31 August 2025 Representing Leeds S&W Revd Jo Lightowler from 1 September 2023 Leeds N & E Revd George Bailey (1 September 2023 until 31 August 2025). Revd Tanya Short from 1 September 2025 Denby Dale & Clayton West Dr Ian Morris from 1 September 2023 Wharfedale & Aireborough Michael Noble from 1 September 2021 Aire & Calder Heather Turner from 1 September 2023 Skipton & Grassington Revd Susan McIvor from 1 September 2024 to 31 August 2025 Revd Tim Perkins from 1 September 2025 Settle Revd Tim Broughton
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The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
Airedale Graham Iliff from 1 September 2024 Bradford North Revd Nick Blundell until 31 August 2025 Ashley France from 1 September 2025 Bradford South Revd Graeme Dutton from 1 September 2023 Calderdale Patricia Astwood from 1 September 2023 Huddersfield Barbara Hutchinson from 1 September 2022 N Kirklees & Morley Revd Dr David Barker from 1 September 2022
No charity trustee claims exemption of his or her name.
6.9 Bankers:
Charities Aid Central Finance Board - the Foundation (CAF) Methodist Church (CFB) 25 Kings Hill Avenue 9 Bonhill Street West Malling London Kent EC2A 4PE ME19 4TA
## 6.10 Investment managers and custodian trustees
Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ
## 6.11 Accountancy support
BHP Professional Services Limited Rievaulx House 1 St Mary’s Court Blossom Street York YO24 1AH
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District Trustees’ Annual Report Year Ended 31 August 2025
## 6.12 Auditors
Sumer Auditco Limited Rievaulx House 1 St Mary’s Court Blossom Street York YO24 1AH
Approvals
The Trustees’ Report and the Financial Statements were approved by the Managing Trustees and signed on behalf of the DPC, as authorised:
Signer ID: WHOCENBOJV...
Signer ID: 3TNATMZX2L...
Revd Kerry Tankard District Chair Date: 26/06/2026 GMT
Alan Wittrick District Treasurer Date: 26/06/2026 GMT
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year ended 31 August 2025
## **Opinion**
We have audited the financial statements of The Methodist Church Yorkshire West District (the ‘charity’) for the year ended 31 August 2025 which comprise Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 August 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
## **Other information**
The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the trustees' annual report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- we identified the laws and regulations applicable to the group through discussions with management, and from our commercial knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the operations of the charity, including the Charities Act 2011; Methodist Church Act 1976, employment laws and safeguarding legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting correspondence; and
- identified laws and regulations were communicated within the audit team and the team remained alert to instances of non-compliance throughout the audit.
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Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and noncompliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading minutes of meetings of those charged with governance; and
- enquiring of management as to actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-theaudit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilities-for.This description forms part of our auditor’s report.
19
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
The Methodist Church Yorkshire West District
Independent Auditor’s Report to the Trustees of The Methodist Church Yorkshire West District Year Ended 31 August 2025
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Signer ID: MMITLPRPJQ...
**Nicola O’Sullivan** (Senior Statutory Auditor) For and on behalf of
## **Sumer Auditco Limited Statutory Auditor**
Rievaulx House 1 St Mary’s Court, Blossom Street, York, YO24 1AH
Date: 26/06/2026 GMT
Sumer Auditco Limited _is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006._
20
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **7.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2025**
|**Notes to the**
**accounts**
**Income and Endowments from:**
Donations and legacies
11.1
Income from Charitable Activites:
Assessments on circuits
11.2
Contribution to the cost of the Chair
11.3
Connexional Advance & Property Fund
Income from Investments
Other income
11.4
**Total**
**Expenditure on Charitable Activities:**
Grants and donations
11.5
Salaries and associated costs
11.6
Property:
11.8
Office expenses
11.9
Synods, committees, Conference
Profit/(loss) on disposal of tangible fixed assets
Other outgoings:
- Transfer out to Leeds Sanctuary CIO
11.10
- Projects
- Sundry
11.10
**Total charitable expenditure**
**Net income/(expenditure) before transfers**
**Transfers between funds**
11.11
**Net income/(expenditure)**
**Revaluation gains/(losses)**
11.12
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**General Fund**
**(Unrestricted)**
**District Advance**
**Fund (Unrestricted)**
**Designated Funds**
**(Unrestricted)**
**Restricted Funds**
**Total**
**2025**
**As restated**
**Total**
**2024**
£
£
£
£
£
£
1,480
249,152
-
-
250,632
62,645
167,048
-
-
-
167,048
163,800
-
-
-
50,045
50,045
49,075
-
751,634
-
-
751,634
521,107
167,048
751,634
-
50,045
968,727
733,982
24,959
69,888
66,067
7,260
168,174
134,205
40,309
-
-
36,181
76,490
96,683
**233,796**
**1,070,674**
**66,067**
**93,486**
**1,464,023**
**1,027,515**
152,851
460,757
-
2
613,610
694,718
301,314
-
-
99,786
401,100
426,392
64,350
-
-
-
64,350
128,546
41,076
-
-
-
41,076
16,917
3,820
-
-
-
3,820
3,409
-
-
-
-
-
94,471
120,904
-
-
-
120,904
-
37,689
-
-
5,054
42,743
41,020
20,670
3,345
4,807
37,074
65,896
80,753
**742,674**
**464,102**
**4,807**
**141,916**
**1,353,499**
**1,486,226**
**(508,878)**
**606,572**
**61,260**
**(48,430)**
**110,524**
**(458,711)**
405,198
(212,074)
(204,193)
11,069
**-**
-
**(103,680)**
**394,498**
**(142,933)**
**(37,361)**
**110,524**
**(458,711)**
(28,000)
-
-
-
(28,000)
85,000
-
**-**
**-**
**-**
-
-
**(131,680)**
**394,498**
**(142,933)**
**(37,361)**
**82,524**
**(373,711)**
2,532,308
450,846
1,478,933
321,354
4,783,441
5,157,152
**2,400,628**
**845,344**
**1,336,000**
**283,993**
**4,865,965**
**4,783,441**|
|---|---|
All income and expenditure derive from continuing activities and there are no gains and losses other than those passing through the Statement of Financial Activities.
21
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **7.1 Statement of Financial Activities (SOFA) for the year ended 31 August 2024**
|**Notes to the**
**accounts**
**Income and Endowments from:**
Donations and legacies
11.1
Income from Charitable Activites:
Assessments on circuits
11.2
Contribution to the cost of the Chair
11.3
Connexional Advance & Property Fund
Income from Investments
Other income
11.4
**Total**
**Expenditure on Charitable Activities:**
Grants and donations
11.5
Salaries and associated costs
11.6
Property:
11.8
Office expenses
11.9
Synods, committees, Conference
Profit/(loss) on disposal of tangible fixed assets
Other outgoings:
- Projects
- Sundry
11.10
**Total charitable expenditure**
**Net income/(expenditure) before transfers**
**Transfers between funds**
11.11
**Net income/(expenditure)**
**Revaluation gains/(losses)**
11.12
**Other recognised gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**General Fund**
**(Unrestricted)**
**District Advance**
**Fund (Unrestricted)**
**(as restated)**
**Designated Funds**
**(Unrestricted)**
**Restricted Funds**
**As restated**
**Total**
**2024**
£
£
£
£
£
62,350
-
-
295
62,645
163,800
-
-
-
163,800
-
-
-
49,075
49,075
-
521,107
-
521,107
163,800
521,107
-
49,075
733,982
29,021
62,241
41,527
1,416
134,205
95,595
-
-
1,088
96,683
**350,766**
**583,348**
**41,527**
**51,874**
**1,027,515**
17,313
677,262
-
143
694,718
345,639
-
-
80,753
426,392
128,546
-
-
-
128,546
16,917
-
-
-
16,917
3,409
-
-
-
3,409
94,471
-
-
-
94,471
38,049
-
-
2,971
41,020
30,707
2,441
-
47,605
80,753
**675,051**
**679,703**
**-**
**131,472**
**1,486,226**
**(324,285)**
**(96,355)**
**41,527**
**(79,598)**
**(458,711)**
(1,399,393)
(114,923)
1,437,406
76,910
**-**
**(1,723,678)**
**(211,278)**
**1,478,933**
**(2,688)**
**(458,711)**
85,000
-
-
-
85,000
-
-
-
-
-
**(1,638,678)**
**(211,278)**
**1,478,933**
**(2,688)**
**(373,711)**
4,170,986
662,124
-
324,042
5,157,152
**2,532,308**
**450,846**
**1,478,933**
**321,354**
**4,783,441**|
|---|---|
22
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **8.1 Balance Sheet**
## _**AS AT 31 AUGUST 2025**_
**----- Start of picture text -----**
as restated
General Funds District Designated Restricted Total Total
Notes (Unrestricted) Advance Fund Funds Funds 2025 2024
(Unrestricted) (Unrestricted)
£ £ £ £ £ £
Tangible Fixed Assets
Manse and other property 11.12 1,946,000 - - - 1,946,000 1,974,000
Total fixed assets 1,946,000 - - - 1,946,000 1,974,000
Current Assets
Debtors and Prepayments 11.13 29,218 - - 1,120 30,338 10,200
Central Finance Board and Trustees for
11.14 347,061 1,626,459 1,336,000 270,150 3,579,670 3,272,290
Methodist Church Purposes Deposits etc
Cash at Bank and in Hand 11.15 123,642 - - 12,723 136,365 207,653
Total current assets 499,921 1,626,459 1,336,000 283,993 3,746,373 3,490,143
Current liabilities
Creditors and Accruals (due in under 1 11.16 45,293 558,570 - - 603,863 559,252
year)
Net current assets/ (liabilities) 454,628 1,067,889 1,336,000 283,993 3,142,510 2,930,891
Total assets less current liabilities 2,400,628 1,067,889 1,336,000 283,993 5,088,510 4,904,891
Long term liabilities
Grants payable 11.17 - 222,545 - - 222,545 121,450
Net assets 2,400,628 845,344 1,336,000 283,993 4,865,965 4,783,441
Funds of the District
General Fund (Unrestricted) 13 2,400,628 2,400,628 2,532,308
District Advance Fund (Unrestricted) 13 - 845,344 845,344 450,846
Designated Funds (Unrestricted) 13 - - 1,336,000 1,336,000 1,478,933
Total unrestricted funds 2,400,628 845,344 1,336,000 4,581,972 4,462,087
Restricted Funds 13 - - - 283,993 283,993 321,354
Total Funds 2,400,628 845,344 1,336,000 283,993 4,865,965 4,783,441
**----- End of picture text -----**
The financial statements were approved by the board of trustees.
Signed
Signer ID: 3TNATMZX2L...
**Alan Wittrick** Trustee and District Treasurer
Dated:
26/06/2026 GMT
Notes on pages 26 to 37 form part of these accounts.
23
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **8.1 Balance Sheet**
## _**AS AT 31 AUGUST 2024**_
**----- Start of picture text -----**
as restated as restated as restated as restated
General Funds District Designated Restricted Total Total
(Unrestricted) Advance Fund Funds Funds 2024 2023
Notes (Unrestricted) (Unrestricted)
£ £ £ £ £ £
Tangible Fixed Assets
Manse and other property 11.12 1,974,000 - - - 1,974,000 4,011,000
Total fixed assets 1,974,000 - - - 1,974,000 4,011,000
Current Assets
Debtors and Prepayments 11.13 - - - 10,200 10,200 4,607
Central Finance Board and Trustees for
11.14 468,145 1,095,629 1,478,933 229,583 3,272,290 1,460,020
Methodist Church Purposes Deposits etc
Cash at Bank and in Hand 11.15 126,007 81,646 207,653 109,319
Total current assets 594,152 1,095,629 1,478,933 321,429 3,490,143 1,573,946
Current liabilities
Creditors and Accruals (due in under 1 11.16 35,844 523,333 - 75 559,252 254,768
year)
Loans to the District 11.17 - - - - - 98,955
Net current assets/ (liabilities) 558,308 572,296 1,478,933 321,354 2,930,891 1,220,223
Total assets less current liabilities 2,532,308 572,296 1,478,933 321,354 4,904,891 5,231,223
Long term liabilities
Grants payable 11.17 - 121,450 - - 121,450 74,071
Net assets 2,532,308 450,846 1,478,933 321,354 4,783,441 5,157,152
Funds of the District
General Fund (Unrestricted) 13 2,532,308 2,532,308 4,170,986
District Advance Fund (Unrestricted) 13 - 450,846 450,846 662,124
Designated Funds (Unrestricted) 13 - - 1,478,933 1,478,933 -
Total unrestricted funds 2,532,308 450,846 1,478,933 4,462,087 4,833,110
Restricted Funds 13 - - - 321,354 321,354 324,042
Total Funds 2,532,308 450,846 1,478,933 321,354 4,783,441 5,157,152
**----- End of picture text -----**
The financial statements were approved by the board of trustees.
Signed
26/06/2026 GMT Dated: Signer ID: 3TNATMZX2L...Alan Wittrick Trustee and District Treasurer
24
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **9 Statement of Cash Flows**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
**----- Start of picture text -----**
2025 2024
£ £
Cash from operating activities
Net cash provided by/ (used in) operating activities (see below) 67,918 (251,130)
Cash flows from investing activities
Dividends, interest and rents from investments 168,174 134,205
Proceeds from the sale of property,plant and equipment - 2,027,529
Net cash provided by investing activities 168,174 2,161,734
Change in cash and cash equivalents in the reporting period 236,092 1,910,604
Cash and cash equivalents at the beginning of the reporting period 3,479,943 1,569,339
Cash and cash equivalents at the end of the reporting period 3,716,035 3,479,943
2025 2024
Reconciliation of net movement in funds to net cash flow from operating activities £ £
Net movement in funds 82,524 (163,211)
Adjustments for:
Interest received (168,174) (134,205)
Loss on the sale of fixed assets - 94,471
Revaluation of fixed assets 28,000 (85,000)
(Increase)/decrease in debtors (20,138) (5,593)
Increase/(decrease) in creditors 145,706 42,408
Net cash used in operating activities 67,918 (251,130)
2025 2024
Analysis of cash and cash equivalents £ £
Cash in hand 3,716,035 3,479,943
Total cash and cash equivalents 3,716,035 3,479,943
Analysis of net debt
At 1 At 31
September Cash flows August
2024 2025
£ £
Cash at bank 3,479,943 236,092 3,716,035
3,479,943 236,092 3,716,035
**----- End of picture text -----**
25
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **10 Accounting framework and accounting policies**
|**10-i**|**Accounting framework**|
|---|---|
||The financial statements have been prepared in accordance with Accounting and Reporting by|
||Charities: Statement of Recommended Practice applicable to charities preparing their accounts in|
||accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS|
||102) (issued in October 2019), the Financial Reporting Standard applicable in the United Kingdom and|
||Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.|
|**10-ii**|**Public benefit entity**|
||The West Yorkshire District meets the definition of a public benefit entity under FRS 102.|
|**10-iii**|**Basis**|
||These accounts have been prepared on the basis of historical cost except that investments are shown|
||at their market value at the end of the year, on the accruals basis to show a true and fair view of the|
||District’s financial position and activities.|
|**10-iv**|**Content**|
||The financial information presented is relevant, reliable, comparable and complete. Where estimates|
||are used these are based on experience, research and judgement. The accounts are expressed in £|
||Sterling, rounded to the nearest pound.|
|**10-v**|**Going concern**|
||To the best of their knowledge and belief the trustees confirm that there are no material uncertainties|
||that would call into question the District's financial viability for at least 12 months from the date of|
||approval of these accounts.|
|**10-vi**|**Consolidation**|
||The District oversees the work of ministers and lay workers in Churches and Circuits within the District but|
||does not have control over those Circuits or Churches, ministers or lay workers except in extreme|
||circumstances, none of which were applicable. For this reason, the financial statements of the|
||Churches and Circuits within the District are not included into these financial statements. The managing|
||Trustees do, however, have oversight of three projects within the District – Touchstone, Conistone Hostel|
||and Leeds Sanctuary – and those accounts have been included, as have the accounts for:|
|| Leeds Methodist Choir|
|| Leeds Extension Society|
26
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **10-vii Income recognition**
Income is brought into account when it is probable that the economic benefit of the income will accrue to the District. Details of how the contribution to the cost of the District Chair has been determined appears in Note 11.3. A similar figure appears in the Expenditure at Note 11.6. Individual amounts categorised as _Other income_ in the SOFA will be shown separately if they are considered material. The District acts as agent in two matters: the collection of quarterly assessments from circuits which are paid to the MCF the payment of expenses of delegates from the District to the Methodist Conference In all these matters the transactions are not reflected in the SOFA because there is no obligation on the District to make up any shortfall in assessments from Circuits. Sums received as Circuit assessments cannot be recognised as income in the District as they are the income of the MCF. In accordance with the Charities SORP, the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report. **10-viii Expenditure** This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as there is a legal or constructive obligation committing the District to pay out resources. **10-ix Grants** Grants are recognised in full when the award is made once the District accepts that there is a legal or constructive obligation to make the payment and that such payment is probable. **10-x VAT** Since the District is not VAT registered, all input VAT is charged with the expenses to which it refers. **10-xi Tangible fixed assets** These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown in the accounts at estimated realisable value, of which the land component is deemed to be 50%. The properties have been reviewed for impairment. **10-xii Investments** Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA. **10-xiii Debtors and creditors: bank and cash** Debtors are stated at the amounts owed to the District or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or amount advanced to the District. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values.
27
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
**10-xiv Methodist Church Fund** The District acts as agent for the Methodist Church Fund (MCF) by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts. **10-xv Chair’s manse costs** The District is required to provide accommodation for the Chair of District and his/her family. The District bears the cost of repairs, maintenance, building insurance, council tax and water charges. These costs are not shown separately as benefits-in-kind as HMRC does not seek to tax these receipts. **10-xvi Funds reclassification** The Trustees have reassessed the purpose and restrictions of all the individual funds within the consolidation of these accounts. As a result, the list of restricted accounts has been revised. In addition no funds are now classified as designated funds that were previously classified in this way have been moved into general unrestricted. The movements from these reclassifications are shown in Note 13 to the accounts in the column marked ‘adjustments/transfers’. **10-xvii Oxford place** Following the sale of Oxford Place in 2023/24, the trustees have agreed that the sale proceeds less appropriate costs be passed on to Leeds Sanctuary in due course over a number of years. They have therefore decided to create a new designated fund for this purpose. **10-xviii Employee benefits** When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. **10 - xix Taxation** The Charity is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010. Accordingly, the district is potentially exempt from taxation in respect of income or capital gains received within categories covered by to Income Tax Act 2007, Part 10 s521 – s537, to the extent that such income or gains are applied exclusively to charitable purposes **10 - xx Leases** Lease payments under operating leases are recognised as an expense in the Statement of Financial Activities (SOFA) on a straight-line basis over the lease term.
The District acts as agent for the Methodist Church Fund (MCF) by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts.
28
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
**10 - xxi Funds** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the District and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the District for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements **10 - xxii Financial instruments** The District only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **10 - xxiiI Critical accounting estimates and areas of judgement** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
Critical areas of judgement: Property valuations
The trustees reassessed the value of all the properties at the end of each year on the recommendation of the District Property Administrator. The values are based on survey reports for Touchstone House and Conistone Hostel, and internet comparison sites for comparable properties for each of the manses. The freehold property is shown in the accounts at estimated realisable value, of which the land component is deemed to be 50%.
29
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.1 Donations and legacies**
|Donations
Action for Hope
MAPJ
Tota
2024 Tota|**2025**
**DAF**
**Designated**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
1,480 - - - 1,480
-
233,845 - - 233,845
-
15,307 - - 15,307
l
1,480
249,152
-
-
250,632
l
62,350
-
-
295
62,645
**General**
**unrestricted**|**2024**
**Total**
**£**
62,645
-
-
62,645|
|---|---|---|
## **Note 11.2 Assessments on circuits**
All Circuits paid their assessments to the District: the amount paid includes a sum £167,048 (2024: £163,800) to defray the costs of running the District and a contribution £775,364 (2024: £766,475) to the Methodist Church Fund towards the cost of running the Connexion. The sum collected for and remitted to the MCF does not appear elsewhere in these financial statements.
An assessment on Circuits is annually determined by Districts by reference to the number of staff in the Circuits and the number of Church members. The annual meeting of Circuit Treasurers, together with the District Treasurer, agrees appropriate capping levels for both increases and decreases, in order to achieve the aggregate level of assessments required to meet the District and MCF budget.
**Note 11.3 Contribution to the cost of the Chair**
The Chair of District chairs meetings of the District Policy Committee (DPC). The members of the DPC are the trustees of the District. The stipend, employer’s NIC and employer’s pension contributions of the Chair of District are paid by the Methodist Connexion. The Chair’s other costs are met mostly by the District.
|Stipend of Chair of District
Employer's National Insurance contributions
Employer's pension contributions
_Cash cost paid by the Connexion (see SOFA, line 3)_
Notional estimate of cost of providing manse
Chair's expenses
**Total cost**|**2025**
**£**
38,775
5,066
6,204
_50,045_
16,000
2,647
**68,692**|**2024**
**£**
38,775
4,096
6,204
_49,075_
16,000
1,117
**66,192**|
|---|---|---|
Since the stipend-related costs above (i.e. £50,045) are borne by the Connexion, they appear both in the Income of the District and the Expenditure of the District (See Note 7). This is a ‘benefit in kind’ to the District. It should be noted that the chair is required to occupy the District manse. The manse is provided by District and the District maintains the property. The sum of £16,000 was determined by research of local letting agents on the internet and does not appear elsewhere in these accounts. The Chair of District is the sole paid key management person but is supported by members of the DPC.
## **Note 11.4 Other income**
|General
Conistone
Leeds Choir
Leeds Ext Society
Tota
2024 Tota|**2025**
**DAF**
**Designated**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
39,849
-
- 3,064
42,913
-
-
- 28,190
28,190
-
-
- 4,927
4,927
460
-
-
-
460
l
40,309
- - 36,181
76,490
l
95,595
-
-
1,088
96,683
**General**
**unrestricted**|**2024**
**Total**
**£**
59,054
24,826
5,019
7,784
96,683|
|---|---|---|
30
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
**Note 11.5 Grants and Donations Paid**
|General fund
Training
CDiM
Benevolence
DAF
MWiB
Total
2024 Total - as restated|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
146,771
-
-
-
146,771
3,117
-
-
-
3,117
2,963
-
-
-
2,963
-
-
-
2
2
-
460,757
-
-
460,757
-
-
-
-
-
152,851
460,757
-
2
613,610
17,313
677,262
-
143
694,718
**General**
**unrestricted**|**As restated**
**2024**
**Total**
**£**
2,685
9,762
2,758
143
677,262
2,108
694,718|
|---|---|---|
General Fund Grant to Leeds University Chaplaincy. Training Paid to individuals in line with their responsibilities. CDiM Provided to ministers on application. Benevolence Paid to individuals at the sole discretion of the District Chair. DAF Property and mission grants are made to institutions. MWiB Paid to appropriate worthy causes.
No support costs were allocated grant making activities.
**Note 11.6 Salaries and associated costs**
|Chair of District
Office
Youth coordinator
Safeguarding
Leeds Sanctuary
Missional/ Our Calling
University Chaplaincy
Touchstone
District Property Sec
Total
2024 Total
**Salaries**
Gross salaries
Employers NI
Employers pension
**Stipends**
Gross salaries
Employers NI
Employers pension
**Chair of District**
Total|**DAF**
**Designated**
**Restricted**
**£**
**£**
**£**
**£**
-
-
-
50,045
51,944
-
-
-
9,574
-
-
-
52,546
-
-
-
59,702
-
-
-
3,535
-
-
37,423
40,963
-
-
-
31,068
-
-
12,318
51,982
-
-
-
301,314 - - 99,786
345,639
-
-
80,753
**General**
**unrestricted**|**2025**
**Total**
**£**
50,045
51,944
9,574
52,546
59,702
40,958
40,963
43,386
51,982
401,100
426,392
**2025**
**£**
233,029
21,793
14,415
62,554
6,753
12,511
50,045
401,100|**£**
49,075
67,583
11,071
55,067
104,087
21,616
43,387
22,678
51,828
426,392
**2024**
**£**
259,616
21,255
13,288
60,888
5,996
16,274
49,075
426,392
**2024**
**Total**|
|---|---|---|---|
The Chair of the District is not on the District payroll but is included above because the postholder is ‘a benefit in kind’ to the District. See Note 11.3 for more information. The Chair is deemed to be key management personnel of the District.
No employees received employee benefits that totalled more than £60,000 for both the current and prior year. There is no accrual for holiday pay as it is immaterial; the holiday year ends on 31 August. All staff are paid at or above the living wage.
Two of the Trustees are employed by the District with total wage costs of £51,988 (2024: £47,077 paid to two trustees).
Average number of employees during the year was 12 (2024: 14).
During the year expenses of £5,429 were paid to six trustees for travel and relates costs relating to District activiites in the year (2024: £3,206 paid to six trustees)
31
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.7 Pensions**
Most ordained presbyters and deacons are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist ministers (which term includes presbyters and deacons) are not employees of the Church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms ‘employer’ and ‘employee’ are used as they would be in an employing body.
On the other hand lay employees are contractually employees and have the option of joining the Pension and Assurance Scheme for Lay Employees of the Methodist Church (PASLEMC), The Pensions Trust or some other arrangement. PASLEMC is a defined benefit scheme and the employing Churches and Circuits contribute as employers to this scheme.
The Connexion accounts for both the MMPS and PASLEMC pension schemes and shows the figures in the annual Methodist Church in Great Britain accounts.
The MMPS is in deficit but a plan for removal of the deficit has been proposed and is being implemented. Details of the deficits on these schemes can be found in the Annual Report and Accounts of The Methodist Church at www.methodist.org.uk
## **Note 11.8 Property costs**
|Manses
Other property
Insurance, utilities etc
Total
2024 Total
**penses**
Other
Touchstone
Leeds Sanctuary
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
36,807
-
-
-
36,807
8,445
-
-
-
8,445
19,098
-
-
-
19,098
64,350
-
-
-
64,350
128,546
-
-
-
128,546
**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
41,113
-
-
-
41,113
(37) -
-
-
(37)
- -
-
-
-
41,076
-
-
-
41,076
16,917
-
-
-
16,917
**General**
**unrestricted**
**General**
**unrestricted**|**2024**
**Total**
**£**
61,213
48,461
18,872
128,546
**2024**
**Total**
**£**
9,987
544
6,386
16,917|
|---|---|---|
## **Note 11.9 Office Expenses**
32
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.10 Other outgoings**
## **Other outgoings - sundry**
|General
Touchstone
Conistone
Leeds Choir
Leeds Ext Society
Consultancy
Year End Accounts
Audit
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
2,190
3,345
4,807
100
10,442
--
-
2,713
2,713
-
-
-
20,423
20,423
-
-
-
3,538
3,538
-
-
-
10,300
10,300
-
-
-
-
-
3,180
-
-
-
3,180
15,300
-
-
-
15,300
20,670 3,345 4,807 37,074 65,896
30,707
2,441
-
47,605
80,753
**General**
**unrestricted**|**2024**
**Total**
**£**
2,527
5,453
10,733
7,175
7,605
27,460
3,000
16,800
80,753|
|---|---|---|
## **Other outgoings - transfer to Leeds Sanctuary CIO**
The Leeds Sanctuary amount relates to the transfer assets to a newly established charity who are continuing the work previously done by the District.
## **Note 11.11 Transfers between funds**
|Oxford Place
DAF
A Illingworth Youth
Our Calling
Leeds Sanctuary
Bradford|**DAF**
**Designated**
**Restricted**
**£**
**£**
**£**
**£**
204,193
-
(204,193)
-
212,074
(212,074)
- -
5,000
- - (5,000)
(16,500)
16,500
-
-
-
-
431
-
-
(431)
405,198
(212,074)
(204,193)
11,069
**General**
**unrestricted**|
|---|---|
The General Fund budget allows for the contributions to a number of designated and restricted funds in relation to the business of the District. Furthermore, grants are allocated to a number of designated and restricted funds from the DAF.
£204,193 was withdrawn from the sale of Oxford place funds to reimburse the District for running costs on the upkeep of Oxford place before its disposal and to pay in part for the creation of Leeds Sanctuary.
£212,074 was withdrawn from the DAF funds for grants to the District itself for incurred costs on approved missional activities.
## **Note 11.12 Tangible fixed assets**
|RealisableValue Brought
forward
Additions
Disposals
Revaluation
Realisable value carried
forward
Assessed realisable value:
District Manse
38 Longlands, Bradford
2 West Parade, Leeds
167 Otley Road, Leeds
Touchstone House
4 Easby Road, Bradford
Conistone Hostel and
Chapel|**Buildings**
**Total**
**£**
**£**
1,974,000 1,974,000
- -
- -
(28,000) (28,000)
1,946,000 1,946,000
2025
2024
£
£
433,000
430,000
552,000
542,000
561,000
602,000
250,000
250,000
150,000
150,000
£1,946,000
£1,974,000|
|---|---|
The combined insurance value of the above properties approximates to £5,127,371 (2024: £6,171,711).
The trustees have reassessed the value of all the properties set out above as at the end of August 2025 on the recommendation of the District Property Administrator. The values are based on survey reports for Touchstone House and Conistone Hostel and internet comparison sites for comparable properties for each of the manses.
33
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.13 Debtors and Prepayments**
|Prepayments
Other Debtors (Due Within
1 Year)
Total
2024 Total|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
29,218
-
-
1,120
30,338
29,218
-
-
1,120
30,338
-
-
-
10,200
10,200
**General**
**unrestricted**|**2024**
**Total**
**£**
-
10,200
10,200|
|---|---|---|
## **Note 11.14 Central Finance Board and Trustees for Methodist Church Purposes Deposits etc**
The following funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month:
District Advance Fund
Bradford Fund Illingworth Youth Illingworth OM
Leeds Methodist International House
District Properties
TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.
In addition the District has three deposit accounts at CFB, a common deposit fund. Interest is earned on these accounts and credited monthly; the sums deposited can be withdrawn without notice and without loss of interest. These sums are viewed as being liquid.
## **Note 11.15 Cash at Bank and in Hand**
The District has two current accounts at HSBC plc and one at CAF Bank, both authorised institutions. The sums held on those accounts are immediately available.
## **Note 11.16 Creditors and Accruals**
|Accruals
Grants payable
Trade creditors
Total
2024 Total - as restated|**DAF**
**Designated**
**Restricted**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
41,407
-
-
-
41,407
-
558,570
-
-
558,570
3,886
-
-
-
3,886
45,293
558,570
-
-
603,863
35,844
523,333
-
75
559,252
**General**
**unrestricted**|**As restated**
**2024**
**Total**
**£**
16,800
523,333
19,119
559,252|
|---|---|---|
34
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Note 11.17 Grant Commitments and the District Advance Fund**
The District’s policy is to recognise committed grants immediately as expenditure out of this fund and thus accrue the unpaid amounts at the year-end as liabilities.
No institution received grants of such materiality that they should be separately disclosed in these accounts.
The grants included within creditors are due to be paid during the following years:
2025/26 - £558,570
2026/27 - £141,825
2027/28 - £80,720
## **Note 12 Investment Management**
During the year the District paid £9,262 to TMCP, the custodians of the District’s investments (District Advance Fund, Bradford Fund, Illingworth Youth Fund, Illingworth OM Fund, Leeds MIH (2024: £1,763).
## **Note 13 Statement of funds**
## **Statement of funds - current year**
|**Unrestricted**
General
**Unrestricted - DAF**
DAF
**Unrestricted - Designated**
Oxford Place
**Restricted**
Benevolence
Bradford City Centre
Contribution to the Chair
A Illingworth Youth
A Illingworth OM
Touchstone
Conistone Hostel
Leeds Extension Society
Leeds Methodist Choir
Our Calling
Leeds MIH
**Total**|**As restated**
**Balance at 31**
**August 24**
**Income**
**Expenditure**
**Transfers**
**Revaluation**
**£**
**£**
**£**
**£**
**£**
2,532,308 233,796 (742,674) 405,198 (28,000)
**2,532,308 233,796 (742,674) 405,198 (28,000)**
450,846 1,070,674 (464,102) (212,074) -
**450,846 1,070,674 (464,102) (212,074) -**
1,478,933 66,067 (4,807) (204,193) -
**1,478,933 66,067 (4,807) (204,193) -**
269 - (2) - -
12,070 477 (39) (431) -
- 50,045 (50,045) - -
9,680 456 (31) (5,000) -
5,733 273 (19) - -
36,912 1,230 (15,031) - -
24,073 29,140 (20,423) - -
150,559 6,770 (10,300) - -
4,448 4,927 (3,538) - -
74,105 - (42,477) 16,500 -
3,505 168 (11) - -
**321,354 93,486 (141,916) 11,069 -**
**4,783,441 1,464,023 (1,353,499) - (28,000)**|**Profit/Loss on**
**Disposal**
**Balance at 31**
**August 25**
**£**
**£**
2,400,628
**- 2,400,628**
- 845,344
**- 845,344**
- 1,336,000
**- 1,336,000**
- 267
- 12,077
- -
- 5,105
- 5,987
- 23,111
- 32,790
- 147,029
- 5,837
- 48,128
- 3,662
**- 283,993**
**- 4,865,965**|
|---|---|---|
35
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
## **The Methodist Church Yorkshire West District**
|**Statement of funds - prior year**
**Fund**
**Unrestricted**
General
**Unrestricted - DAF**
DAF
**Unrestricted - Designated**
Oxford Place
**Restricted**
Benevolence
Bradford
Contribution to the Chair
Illingworth Youth
Illingworth OM
Touchstone
Conistone Hostel
Extension Soc
Leeds Choir
Our Calling
Leeds MIH
**Total**|**As restated**
**As restated**
**Balance at 31**
**August 23**
**Income**
**Expenditure**
**Transfers**
**Revaluation**
**£**
**£**
**£**
**£**
**£ **
4,170,986 350,766 (580,580) (1,399,393) 85,000
**4,170,986 350,766 (580,580) (1,399,393) 85,000**
662,124 583,348 (679,703) (114,923)
-
**662,124 583,348 (679,703) (114,923) -**
- 41,527 - 1,437,406 -
**- 41,527 - 1,437,406 -**
120 295 (107) (39)
-
11,806 811 (34) (513)
-
- 49,075 (49,075) - -
9,208 498 (26) - -
5,454 295 (16) - -
48,065 720 (11,873) - -
9,980
- (10,733)
24,826 -
150,380
- (7,605) 7,784 -
6,604
- (7,175) 5,019 -
79,091
- (44,819)
39,833 -
3,334 180 (9) - -
**324,042 51,874 (131,472)**
**76,910 -**
**5,157,152 1,027,515 (1,391,755)**
**- 85,000**|**As restated**
**Profit/Loss on**
**Disposal**
**Balance at 31**
**August 24**
**£**
**£**
**£**
(94,471) 2,532,308
**(94,471) 2,532,308**
- 450,846
**- 450,846**
- 1,478,933
**- 1,478,933**
- 269
- 12,070
- -
- 9,680
- 5,733
- 36,912
- 24,073
- 150,559
- 4,448
- 74,105
- 3,505
**- 321,354**
**(94,471) 4,783,441**|
|---|---|---|
## **Unrestricted Funds**
## **General Fund**
The purpose of the fund is for use at the discretion of the trustees in the furtherance of the general objectives of the District and which have not been designated for other purposes. About 80% of this fund is held as freehold properties.
## **DAF**
This fund supports initiatives in mission and ministry, outreach and evangelism, and offers support for missional property projects.
## **Designated Fund**
This fund contains the sales proceeds from Oxford Place. The trustees have designated this fund to provide annual grants to the new Leeds Sanctuary CIC.
## **Restricted Funds**
## **Benevolence Fund**
Provides financial support to ministers and lay people in need in the District.
## **Bradford**
Balance of monies left from the sale of the former Eastbrook Hall, and used, when appropriate, for work in the city centre of Bradford.
## **Contribution to the Chair**
Salary and associated costs of the Chair of the District who is funded from Central Methodist funds.
## **Illingworth Youth**
Legacy for the support of work amongst young people in the District.
## **Illingworth OM**
Legacy to support the work of the District either overseas or in conjunction with overseas partners.
## **Touchstone**
Fund to support counselling services provided by Touchstone.
## **Conistone Hostel**
Funds associated with the running of a hostel in the Yorkshire Dales providing accommodation to rent.
## **Extension Society**
A fund available for loans and grants to support upkeep of Churches in the Leeds area.
## **Leeds Choir**
Funds solely made available and used by the Methodist Choir in Leeds.
## **Our Calling**
A fund to support the development of missional communities and to assist with resourcing churches.
36
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
**The Methodist Church Yorkshire West District**
## **Leeds MIH fund**
A fund set up following the sale of the Leeds Methodist International House and used to support the work of university chaplaincy.
## **Note 14 Connected organisations and related parties**
All of the District trustees are members of one or another Church and Circuit within the District and may be trustees in their Churches and/or Circuits.
Connected organisations include the Methodist Connexion, Circuits and Churches within the District, other Methodist Districts in Great Britain, CFB and TMCP. All of these entities have their own trustees or directors and autonomous administration such that the Yorkshire West District has no significant influence over any of them. They are, therefore, not considered related parties.
## **Note 15 Volunteer Contributions**
Every entity (Connexion, District, Circuit, Church) within the Methodist Church in GB is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. Principally this contribution is by serving on committees of the District that deal with mission, manses, finance, policy, grants, training, development. We are grateful to all of them for their help and commitment.
## **Note 16 Capital commitments and contingent liabilities**
There were no capital commitments or contingent liabilities at the year end (2024: £nil).
## **Note 17 Lease commitments**
The District had commitments for the following:
**----- Start of picture text -----**
2025 2024
Total Total
£ £
Due within 1 one year 341 341
Due over 1 year 1,024 1,365
1,365 1,706
**----- End of picture text -----**
**Note 18 Auditor's Remuneration**
Fees payable to the District's auditors for the audit of the District's annual accounts totalled £15,300 (2024: £13,800). Fees payable to the auditor for accountancy services totalled £3,180 (2024: £3,000).
**Note 19 Related party transactions**
There were no related party transactions in either the year under review or the prior year with the exception of Trustee remuneration as disclosed in note 11.6.
## **Note 20 Prior year adjustment**
The prior year figures have been amended to exclude internal creditors between the District and the DAF fund at the year end. The impact on the deficit for the year and funds are shown below:
|Creditors due within one year
Creditors due over one year
Funds of the charity
Net movement in funds|**As previously**
**stated**
**Adjustment**
**As restated**
**Deficit as**
**previously**
**stated**
**Adjustment**
**As restated**
**£**
**£**
**£**
**£**
**£**
**£**
469,268
(214,500)
254,768
-
93,000
254,768
364,071
(290,000)
74,071
-
117,500
74,071
**833,339**
**(504,500)**
**328,839**
**-**
**210,500**
**328,839**
**4,652,652**
**504,500**
**5,157,152**
**(163,211)**
**(210,500)**
**4,783,441**
**Year to 31**
**August 2024**
**Year to 31 August**
**2024**
**As previously**
**stated**
**Adjustment**
**As**
**restated**
**£**
(163,211)
(210,500)
(373,711)
**at 1 September 2023**
**at 31 August 2024**|
|---|---|
37
Document ID: 51e0ad2d53de75b5368392f6b611502ccbb91392c6dfc65bfa6dd89a74b4f26d
District Office, Touchstone, 4 Easby Road, Bradford, BD7 1QX 01274 442670 | admin@ywmethodist.org.uk www.ywmethodist.org.uk
Nicola O’Sullivan Sumer Auditco Limited Rievaulx House 1 St Mary’s Court York YO24 1AH
Dear Nicola O’Sullivan,
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your audit of the charity’s financial statements for the year ended 31 August 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.
We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware. The trustees have taken all the steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that you are aware of that information.
## **General**
1. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
2. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
3. All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
4. The financial statements are free of material misstatements, including omissions.
5. The effects of uncorrected misstatements (as set out in the audit findings report) are immaterial both individually and in total.
Document ID: 5913ff29feac78774481cbc44af0338151b3a87314422c99b97124b7e334f09f
## **Internal control and fraud**
6. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error, and we believe that we have appropriately fulfilled these responsibilities. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.
7. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others where fraud could have a material effect on the financial statements.
8. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others.
## **Assets and liabilities**
9. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
10. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
11. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
## **Accounting estimates**
12. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.
## **Legal claims**
13. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.
## **Laws and regulations**
14. We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the financial statements.
## **Related parties**
15. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
## **Subsequent events**
16. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
Document ID: 5913ff29feac78774481cbc44af0338151b3a87314422c99b97124b7e334f09f
## **Going concern**
17. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We also confirm our plans for future action(s) required to enable the charity to continue as a going concern are feasible. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
## **Grants and donations**
18. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
19. All income received with known restrictions in application has been recognised appropriately as restricted income in the financial statements.
## **Other**
20. We confirm that we have disclosed to you all extensions (Conistone Hostel, Leeds Methodist Choir, Leeds Methodist Loans & Grant Society, Touchstone and Leeds Sanctuary) within the district undertaken during the period under review. To the best of our knowledge and belief, there are no extensions within the district that have not been disclosed to you.
21. We confirm that the extension known as Leeds Sanctuary ceased operating as part of the District during the year and was transferred to a separate Charitable Incorporated Organisation (CIO) and that the transfer of all assets and liabilities attributable to Leeds Sanctuary were transferred on 1st April 2025.
22. We confirm the valuation of the Touchstone building (BD7 1QX) and Conistone Hostel (BD23 5HS), have not materially changed since their most recent professional valuation in November 2023.
We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware.
Yours faithfully
Signer ID: 3TNATMZX2L.................................................................................................................................
Signed on behalf of the board of trustees Date: 26/06/2026 GMT
**Chair of District:** The Revd Kerry W Tankard BA (Hons) MA Tel: 01274 442672 38 Longlands, Idle, Bradford, BD10 9UG Email: chair@ywmethodist.org.uk **Synod Secretary:** Caroline Stead Tel: 01422 204451 26 The Grove, Hipperholme, Halifax HX3 8JN Email: synodsec@ywmethodist.org.uk **District Administrator** Lesley Whitaker Tel: 01274 442670 **/PA:** Touchstone, 4 Easby Road, Bradford, BD7 1QX Email: admin@ywmethodist.org.uk
Registered Charity in England and Wales Number: 1133134
Document ID: 5913ff29feac78774481cbc44af0338151b3a87314422c99b97124b7e334f09f