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2025-08-31-accounts

Annual Accounts

South West Tyneside Methodist Circuit 31[st] August 2025

Annual Report 2024-2025

The South West Tyneside Methodist Circuit consists of ten Methodist Churches, two of which have two sites Strathmore Road (including Chopwell) and Unity (Amalgamation of Dunston Hill and Ravensworth Road) and a thriving café/walking church in Greenside – a class of Centenary Methodist Church in Crawcrook. The weekly morning service at Ravensworth Road and the evening service at Crawcrook are both relayed by telephone for those who are unable to attend, and the morning service at Rowlands Gill is streamed live on Zoom.

We had a successful outreach day at the Land of Oak and Iron as we sang carols in the grounds on 29[th] Dec 2024.

Alongside the other churches in Blaydon (Churches together in Blaydon) we employ a Community Mission Worker who, amongst other things, runs the Community Larder and other community-based projects.

Our Circuit youth worker runs various activities, some via zoom, assemblies for local schools, including ecumenical Prayer Spaces, Godly Play and much more, encouraging and enabling school visits etc.

Led by the superintendent minister the circuit is looking at how the programme of “Transformational leadership” can lead into the District’s new mission plan, whilst continuing to explore ways forward at Blaydon Methodist Church, regarding the use of the building.

A property for mission group helps churches with property projects and repairs.

The aims of the organisation (Circuit) are included in our Mission Statement and policy as follows -

Purpose Statement

Working together to be a blessing within and beyond our Churches

Sharing the love of Jesus; in this time, in this place.

In order to encourage co-operation between churches and facilitate good stewardship, we seek to encourage Circuit-wide co-operation as an extension of commitment to each other in God without jeopardising any successful area of local work.

A brief financial review of the year.

We would have exceeded our financial targets for the year, due to our capital. This is mainly due to unforeseen circumstance in regard to the pension repayment and timing difference for the 24/5 Youth worker grant.

Income

All churches have been able to maintain their assessments. The circuit used some reserves (as per the budget).

We have continued to receive rental income from the manse in Whickham until October 2024 when it was sold and have received two grants towards the costs of the Mission and Youth Workers.

Expenditure

Salaries and Stipends were increased in line with Methodist Church policy and the real living wage.

18.14% of unrestricted income was the circuit contribution to the district and connexion (25.82% of total costs). Other expenditure includes manse costs, travel costs etc.

As of 31[st] August 2025, the net circuit unrestricted assets were £432,212.

Basis of preparation and legal framework

The charities annual report and accounts for the year ended 31[st] August 2025 have been prepared in accordance with the “Charities Act 2011” and the “Charities Statement of Recommended Practice 2015” as applicable to the “Financial Reporting Standard (FRS) 102”.

Full name of charity - South West Tyneside Methodist Circuit.

Registered Charity Number 1133266

Date of Registration - 1[st] September 2009

Main Contact Address

Circuit Office, Strathmore Road Methodist Church, Tyne & Wear, NE39 1HX

The members of the South West Tyneside Circuit Meeting are the Charity Trustees, membership being made up of circuit office holders, ministers, representatives to synod and representatives appointed by local churches.

Circuit Ministers and Officers

Rev Janet Capstick

Rev Brigitta Steele Rev David Charter

Circuit Stewards Mrs VaI Burn Mrs Lyn Cookson Mr David Gray Mr William Gray Mrs Sue Robson Mr Peter Nelmes (treasurer)

Administrator Ms Margaret Hall

Independent Examiner TyneRede Accountancy Limited Lloyds Bank House, Bellingham, Northumberland, NE48 2A

Trustees

Alison Claire Nelmes Jean Crocker Rev Dr Stephen John Alyson Moody Jean Williams Lindridge Angela Marshall Jean Wood Rev Ian Neil Cockling Ann Cryer Jenny Douthwaite Rev Janet Capstick Anne Elizabeth Farrow Jill Warden Rev Jenny Gill Avril Elsie Whiterod Joan Brittlebank Rev Martin P James Brenda Graham Joshua Simpson BSc Rev Trevor Capstick Christopher Allen Joy Chambers Sandra Dixon David Gray Kay Zwolinska Sandra Mitchell Dr Mary Imlah Linda Mary Innes Sebastian Francis Julian Elizabeth Anne Peart Lyn Cookson Bees Frederick John Blundred Margaret Sharp Stephen Lancaster Geoffrey Hocking Mary Elisabeth Gray Susan Robson Graeme Herdman Pamela Ann Scott Tracey Telford Heather Mary Bowes Peter Nelmes Trevor Peacock Irene Middlemass Rev Brigitta Steele Valerie Burn Irene Thompson Rev David Charter William Thomas Gray Isabella Macdonald

Investments and Bank Accounts

Central Finance Board of the Methodist Church.

Trustees for Methodist Church Purposes CAF

Bank Lloyds Bank

Aims and Organization

Charity objective is to act as a resource provider within the area around south west Tyneside for the Methodist Church.

The purposes of the Methodist Church are, and shall be deemed to have been since the date of union, the advancement of

The organization and resourcing of regular public acts of worship, open to members of the church and non-members alike.

The teaching of Christianity through sermons, courses, and small groups. The resourcing of pastoral work, including visiting the sick and the bereaved. Taking religious assemblies in local schools.

Promotion of Christianity through the staging of events and services.

Provision of chaplaincy services into the local university and other institutions.

Public Benefit

We confirm that the trustees have had regard to the Charity Commissions guidance on public benefit.

Structure Governance and Management

The governing document for the circuit is the Deed of Union (1932) and the Methodist Church Act (1976).

Detailed governance arrangements are outlines within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

Day to day management of the circuit is undertaken by the Circuit Leadership Team along with the Local Preachers Meeting and the Circuit Finance and Property Committee (Part of the CLT) and the circuit Policy Committee (Part of the CLT).

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the circuit – specifically the leaflet “the Role of a Trustee in the Methodist Church” is given to all new circuit meeting members as induction to their role as Trustees.

Related Parties

The Circuit is part of the Newcastle upon Tyne District and is also accountable to the Methodist Conference.

The following Churches are linked to the circuit,

Blaydon

Burnopfield

Fellside

Ryton Strathmore Road – two sites – Rowlands Gill and Chopwell Whitehall Road

Risk Management

All major risks identified will be recorded by the Circuit Leadership Team (none have been identified) and professional advice will be taken if required.

Income and expenditure are monitored in total and compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

Safeguarding

Every person has a value and dignity which comes directly from the creation of people in Gods own image and likeness. Christians see this potential as fulfilled by God’s recreation of us in Christ. Among other things this implies a duty to value all people as being in the image of God and therefore to protect them from harm.

Methodist Connexional practice outlines commitment to the following principals –

The South West Tyneside Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy, governance, legislation, guidance and safe practice in the circuit and in the churches.

The South West Tyneside Circuit commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

Reserves Policy

The reserves policy for the circuit is to hold a minimum sum equivalent to 4 months average expenditure.

The Circuit Funds document is attached.

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 – the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.

2 Funds

The funds held constitute: General Funds held for any purpose of the Circuit which are Unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as unrestricted. Restricted funds which are held for a narrower purposes . There are no Endowment funds. Details of each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

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

Incoming Resources

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Resources Expended

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment.

VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Circuit

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500.

The freehold property is shown in the accounts at 2023 insurance values of the buildings. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had not reached the end of its useful

economic life by the year-end) to be not less than its current value. Any depreciation would not be material.

Investment Properties

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

Investments

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

4 Payment to Trustees

There were no payments made to trustees for additional services provided to the Circuit by agreement with the Circuit Meeting, this excludes stipends.

Trustee expenses

Trustee expenses
2024/25 2023/24
Number of Trustees 0 0
Total amount £0 £0

5 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor

2024/25
£
0
NIL
2023/24
£
0 0
NIL NIL

6 Paid employees

Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
£
Employer’s National Insurance costs
£
Pension costs
£
Total staff costs
£
2024/25
44256
3569
1600
49425
2023/24
44256 44221
3569 2979
1600 1776
49425 48976

Average number of full-time equivalent employees in the year were:

1.5 1.7

7 Capital Commitments and Contingent Liabilities

At the 31st August 2024 there are no capital commitments.

No Contingent liabilities were identified at 31st August 2024.

8 For information only Money received and passed on to External Organisations

Balance brought forward from last year
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
Balance carried forward
2024/25 2023/24
£ £
0 0
0 0
0 0

9 Tangible Fixed Assets

Cost or valuation

Land
£
Manses
£
Other
buildings
£
Fixtures,
fittings and
equipment
£
Payments
on account
and assets
under
construction
£
Total
£
Balance
brought
forward
0 1781165 2257814 111089 4150068
Additions 0 0
Revaluations
(+/-)
-
42487
-
2047814
Disposals (-) -
58438
Transfers *
(+/-)
Balance
carried
forward
0 1738678 210000 52651 2001329

Accumulated depreciation

Balance
brought
forward
0 0
Depreciation
charge for
year (-)
0 0
Revaluations
(+/-)
Disposals (-)
Transfers* (+/-
)
Balance
carried
forward
0 0

Net book value

Brought
forward
0 1781165 2257814 111089 4150068
Carried
forward
0 1738678 210000 52651 2001329

There were no additions, however with the closure of Sunniside Methodist Church last year it has been revalued at the current subject to contract sales valuation.

10 Investment assets

The circuit has no Investment properties

The circuit has no common investment fund holdings

11 Loans

The Circuit currently has no loans

12 Analysis of restricted and designated funds 2024-25

Restricted
Fund Name
Openin
g
Balance
Incoming
Resource
s
Resource
s
Expended
Transfer
s
Closing
Balanc
e
Purpose of the
fund
Community
Mission Worker
12284 417 0 -12000 701 Support for
individuals in
specific need
Sunniside –
Restricted
funds
12608 570 13178 Heating, organ
and fabric funds
Totals 24892 987 0 -12000 13879

````Comparative analysis of restricted and designated funds 2023-2024

Restricted
Fund Name
Opening
Balance
Incoming
Resources

Resources
Expended
Transfers Closing
Balance

Purpose of the
fund
Community
Mission
Worker
1830 20454 0 -10000 12284 Support for
individuals in
specific need
Sunniside –
Restricted
funds
213 12395 12608 Heating, organ
and fabric funds
Totals
1830 20667 0 2395 24892

----- Start of picture text -----
Name of Circuit South West Tyneside Circuit No 20/15
Statement of Financial Activities (SOFA) for the year ended 31 August 2025
Notes to Circuit Model Designated
the General Fund Trust Funds Restricted Endowment Total
accounts (Unrestricted) (Unrestricted) (unrestricted) Funds Funds 2024-25
£ £ £ £ £ £
Income
1 Donations and legacies 2,192 300 2,492
2 Income from monetary investments 0
3 Income from investment properties 0
4 Assessments on Churches 235,891 235,891
5 Capital Receipts 880 194,397 195,277
6 Grants received 0
7 Other charitable income 2,883 18,055 689 21,627
8 Total income 241,846 212,452 - 989 - 455,287
Expenditure
9 Grants and donations 3,275 19,500 22,775
10 Salaries and associated costs 207,079 207,079
11 Property maintenance 4,768 4,768
12 Connexional assessment & model trust levy 12,931 12,931
13 District Assessment & Levy 82,428 82,428
14 Depreciation 0
15 Office expenses 3,419 3,419
16 Other outgoings 35,878 35,878
17 Total charitable expenditure 336,847 32,431 0 0 0 369,278
18 Gains/(losses) on monetary investments 0
19 Gains/(losses) on investment properties
20 Net income/(expenditure) -95,001 180,021 0 989 0 86,009
21 Transfers between funds 226,000 - 214,000 - 12,000 0
22 Other gains/(losses) 0
23 Net movement in funds 130,999 -33,979 0 -11,011 0 86,009
24 Total funds brought forward 58,115 277,077 - 24,892 360,084
25 Total funds carried forward 189,114 243,098 - 13,881 - 446,093
0.18144 13879 432,212
----- End of picture text -----

----- Start of picture text -----
Name of Circuit South West Tyneside Circuit No 20/15
Balance Sheet as at 31 August 2025
GN
General Fund Circuit Model Designated Restricted Endowment Totals Totals
(Unrestricted) Trusts Funds Funds Funds 2024/25 2023/24
Notes to the (Unrestricted) (Unrestricted)
Accounts £ £ £ £ £ £ £
Fixed Assets
Circuit Manses & Equipment 0 R
Investment properties 0 R
Investments 0
Total fixed assets 0 0 0 0 0 0 0
Current Assets
Debtors 0 S
Loans by the Circuit 0
Investments with TMCP 243,098 243,098 277,077
Central Finance Board Deposits CAF & Lloyds
185,729 185,729 54,412 T (Sunniside)
Cash at Bank and in hand 3,385 13,881 17,266 28,595
Total current assets 189,114 243,098 0 13,881 0 446,093 360,084
Current liabilities
Creditors (due in under 1 year) 0 U
Grants payable within 2022-23 0 V
Total current liabilities 0 0 0 0 0 0 0
Net current assets/liabilities 189,114 243,098 0 13,881 0 446,093 360,084
Total assets less current liabilities 189,114 243,098 0 13,881 0 446,093 360,084
Long term liabilities
(due after more than one year)
Grants payable after 2022-23 0 V
Loans to the Circuit 0
0
Net assets 189,114 243,098 0 13,881 0 446,093 360,084 W
Funds of the Circuit
General Fund (Unrestricted) 189,114 189,114 58,115
Circuit Model Trust Fund (Unrestricted) 243,098 243,098 277,077 W
Designated Funds (Unrestricted) 0 0 0
Total Unrestricted Funds 432,212 335,192
Restricted Funds 13,881 13,881 24,892
Endowment Funds 0 0
Total Funds 189,114 243,098 0 13,881 0 446,093 360,084
Signed
Circuit Treasurer
----- End of picture text -----

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Name of Circuit …… South West Tyneside Circuit ……………………………… No …20/15.

Independent Examiner’s Statement

The Circuit’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of (Association of CharteredCertified Accountants )

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

I have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner ………See attached certificate……………………….

Name of independent examiner: ……………………………………………………………………….

Relevant professional qualification of independent examiner: ………………………………………

Name of firm (where appropriate): …TyneRede Accountancy

Address: … Lloyds Bank House, Bellingham, Hexham, Northumberland

………………………….. Post Code: NE48 2AZ ……

Date: ……23 April 2026…………………

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report R&port to the trust8e51 members of 5owth WesL T LLSL 2025 eside MeEbthi8L CurC￿LL On Bccounts for th8 year ended Charlty no Ilf any) 11332GG. S•t out on p?qg$ I report to th8 tnJste83 on my examInat￿n of the accounts of th¥ abovè ¢harity llhe Trust'l for the year ended 31 IOS 120EA Responslbllltl•s and As th8 d)arlty trustegs of the Trust, you or¢ rosponsib￿ for th8 pr8paradon basis of r•port Of Ihe accounts in accordar￿￿ wlth the requlrements ofthe Ch8ntk•s Ad 20111.the ACVI. I r&port In rèspad of rny 8x8mination of thè Trugt's aeeounts earrl8d out undèr sactitrn 145 of the 2011 Act and in carrying out my axamination, I have folbw8d the applicable Dir8ctions given by Ihe Charily Cornmi85ion under section 14515llbl of the Act. l ttave complot&d my examinaiitsn. I corifirm that no mat8rfal maller8 have como io my Bttanllon I￿**￿1n conneollon vlth the ?x8min8tion which gNe8 rne cause to ￿110¥? that in. any motorlal re3pect'. acc4unllNJ iewrds W9￿ not k$pt Sn accKJrd8nce th 8OCtlon 130 01 the Act or lh¢ a¢wunts do ncl accord wlth the a￿OUNtIng ro¢ords Independent ox8minerfs statement I have concams and havo ¢oma acmss no othef matters in connectK¢n th thg exarnination to whlch 3ltentlon should b8 drawn In order to enable a propgr understsndlng of th8 accounts to be reached. ' Please d81gf8 lh8 v/ords in the brnckets if they do nol apply. Slgned.. 2310 IG Namé: GEHMA I) FCCA R•l•vant prof••slonal quallflcatlonlsl or body Ilf anyl: A￿￿￿TION OF CHAQT£ILED CEQTIFICD ACCOUNTAThIT8 Addr9$9: LLO DS 6BNIK Hou8E, ￿ELLI￿GHAM HRin rLT 8 2AZ. IER October 2018