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2020-08-31-accounts

Thames Valley Methodist Circuit Trustees Report y.e 31 August 2020

TRUSTEES’ ANNUAL REPORT

for the year ended

31st AUGUST 2020

Thames Valley Methodist Circuit Trustees Report y.e 31 August 2020

Introduction

The Connexional year began with great joy as we welcomed Rev Anne Ellis and Rev Carmel Ieraci to our team. They have been a blessing to the Circuit and contributed to the mission and hard work already being undertaken.

When Covid struck, this did not deter any of the ministerial team from ensuring that our churches did not lack for pastoral support and worship. They have all grappled with the intricacies of Zoom both for services and meetings. During these recent months we have worshipped together as a Circuit and have appreciated seeing the faces of our friends.

Some of our thirteen congregations are considering returning to worship in our buildings, so Risk Assessments have been undertaken and the necessary preparations are being made. We do not know what the immediate future holds, but we go forward in faith but with great care being taken for our safety.

Until the Lockdown, our faithful band of Local Preachers were leading worship and we are grateful for their committed service. In March, the Circuit was privileged to host the Presbyteral Synod at High Street in Maidenhead. A huge amount of work went into the planning as we were already hearing the siren voices about Covid. All went very well and a big thank you is due to the whole Circuit team with Ministers, stewards and caterers showing the Thames Valley Circuit at its best. March should also have seen the dedication of the splendid new additions to St Mark’s Crescent Church.

All the Ministerial Staff have made very clear their commitment to the importance of Safeguarding and many members have attended the Creating Safer Space training courses.

With all our churches being closed, this has meant a considerably reduced income for many congregations. We realise that some churches will be finding it difficult to meet all their obligations. This could become a considerable problem in the year ahead.

On a very uplifting note, we were delighted to hear that Conference this year (held on Zoom, of course) had the wisdom to appoint Rev Sonia Hicks as President Elect and she will be President during 2021/2022.

This month we have said farewell to Rev Sonia Hicks, Superintendent, and Deacon Andy Packer. They have both been with us for eight years, so it is quite a wrench to see them go, but we are very pleased to welcome Rev Vicci Davidson as our new Superintendent. The Stewards are now preparing to sell 29 Salt Hill Drive as we will no longer be having a Deacon on the team. The funds raised from this sale will cover the loan we took out to buy the Sutton Avenue manse.

What we do know is that God is here among us in the Thames Valley Circuit and we will trust Him for all that is to come.

Glenice White Senior Circuit Steward

August 2020

Objectives

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

The Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church

Any charitable purpose for the time being of any society or institution or subsidiary or ancillary to the Methodist Church Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

Thames Valley Methodist Circuit Trustees Report y.e 31 August 2020

Circuit Vision and Mission

A Methodist fellowship of Christian communities in the Thames Valley, transformed by the Good News of Jesus and demonstrating God's love, peace and justice in all we do.

Worship of the Living God

Learn and Care

Serve

Evangelise

Brief financial review of the year

In 2019-20 the Circuit was fully staffed for the first time for several years. September saw the sale of a manse that had been replaced in the year before and the reduction of the bridging loan. At the end of the year there was a concentrated period spent refurbishing the Superintendent’s manse and readying that used by the Deacon for sale. A bridging loan was held throughout the period, the repayment and interest to be covered by the manse sale. In the last five months internet costs increased but this was more than offset by the decrease in travel costs.

Circuit financial plans for the coming year had been prepared on the basis that there will be four full time ordained staff with anticipated cost of living stipend increases plus a part time layworker for part of the year combined with an increase in the assessment paid to the Connexion and District. The total assessment increase on the Churches in the Circuit has been limited to 3% with a small balance to be taken from the General Reserve as this is brought down under the Circuit Reserves Policy. The assessment was agreed before the Covid-19 provisions which are likely to lead to the use of reserves by both Churches and Circuit.

Structure, Governance and Management

The Circuit is governed by the Deed of Union (1932) and the Methodist Church Act 1976 as amended March 2011. Overall control of the Circuit rests with the Methodist Conference. The Connexional Office implements decisions made by Conference and is also responsible for the stationing of ministers in individual Circuits. Connexional decisions are passed to the Chair of the District and the appropriate Officers of the District for regional implementation. The District passes the control down to Circuit level for local implementation by the Superintendent Ministers, ministerial staff and Circuit Stewards via the medium of the Circuit Meeting.

Thames Valley Methodist Circuit Trustees Report y.e 31 August 2020

The membership of the Circuit Meeting is laid down in the Constitutional Practices and Discipline of the Methodist Church.

The Circuit Leadership Team comprises four Circuit Stewards, a Senior Circuit Steward, the Circuit Treasurer, the Superintendent Minister, three Ministers and the Deacon. Circuit meetings are held four times a year and are attended by the Circuit Stewards, Church Ministers and representatives from the church congregations. Appointments of new Stewards are made as necessary, with suggestions of who would be most appropriate for the position being accepted from other stewards or ministers. If the person approached, is amenable to taking up office, their nomination is put forward and voted upon at a Circuit meeting. Meetings are chaired by the Superintendent Minister, with those attending becoming the Trustees of the Circuit. It is the Trustees who comprise the decision making body and who will vote on proposals put before the meeting.

Volunteers

The Thames Valley Methodist Circuit is grateful to the Stewards who freely volunteer their time to attend meetings and to carry out the administrative work required in order to run the Circuit successfully.

Legal and Administrative Information

Full Name of Charity: …Thames Valley Methodist Circuit

Registration Charity Number: 1133442 Date of registration 4 January 2010

Main communication address Circuit Office, 1a Spring Lane, Cippenham, Slough SL1 5BQ Telephone Number 01753 536357 Email: tvmc6off@btconnect.com

Website: http://www.methodistthamesvalley.org.uk/

Paid part time Administrator: Pauline Poole

Susan Le Page acted as the principal officer overseeing the day to day financial management and accounting for the circuit during the year.

Independent examiner

Richard Bridgen

Bridgen Watkins& Wainwright, Suite 1A, 1[st] Floor, 18 Crendon Street, High Wycombe, HP13 6LS

Bankers

HSBC 35 High Street, Maidenhead SL6 1JQ.

Central Finance Board 9 Bonhill Street London EC2A 4PE

Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ

Thames Valley Methodist Circuit Trustees Report y.e 31 August 2020

Trustees

The members of the Thames Valley Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.

Active Circuit Ministers

Rev Sonia Hicks, Superintendent Minister and chair of Circuit Meetings to 31 August 2020 Rev Vicci Davidson, Superintendent Minister and chair of Circuit Meetings from 1 September 2020 Rev Margaret Dudley Rev Anne Ellis Rev Carmel Ieraci Deacon Andy Packer to 31 August 2020

Circuit Lay Worker Joshua Wilson

Circuit Stewards Glenice White Connie Jeffery to 31 October 2019 Elizabeth Tottingham from 1 November 2019 Charles Buckman Keith Machin Joyce Brown Susan Le Page, Circuit Treasurer

Other Circuit Meeting Members Hogg, Daphne Kendon, Felicity Alexander, David Le Page, Keith Amankwah, Kwabena Maskell, Chris Barnett, Jean Michael, Rina Brown, Marilyn Mount, Philip Bulley, Frank Packer, Lynn to 31 March 2020 Cheeseman, Brenda Richardson, Evan Clack, Laura Richardson, Jackie Clack Philip Rickman, Kathy Connor, Naomi Ridley, David Crockett, Patie Rivett, Jane David, Kosar Short Jane Daniels, Elsa to 31 December 2019 Sturgeon, Jenny Dass Kamran Thomson, Evelyn Ely, Philip to 31 March 2020 Tottingham, Dave Evans, Hilary Trout Sue Filmore, Christine White, Rev Dr Malcolm Filmore, Edward White, Peter Haggarty, Anne Wilson, Joshua Haggarty, Ian Wren, Chris Harrison, Linda Wren Janice Hicks, Rev Conrad from 1 September 2019 to 31 August 2020

Thames Valley Methodist Circuit Trustees Report y.e.31 August 2019

THAMES VALLEY METHODIST CIRCUIT

Charity Registration Number 1133442

FINANCIAL STATEMENTS

For the year ended 31st August 2020

Contents Page
Statement of Financial Activities y.e 31st August 2020 1
Statement of Financial Activities y.e 31st August 2019 2
Balance Sheet 3
Notes to the Accounts 4 - 9
Cash Flow Statement 10
Trustees Report
Declarations and Scrutiny

Thames Valley Methodist Circuit

Circuit No. 36/4

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

Notes to
the
account
s
General Fund Circuit Model Trust Manse Fund Building Reserve Fund Mission Development Fund Total
2018-19
£ £ £ £ £ £
Income
Capital Receipts 7 546,000 546,000
Assessments on Churches 3 265,782 265,782
Share of lettings Income 4
Contribution to costs of shared manse 5 3,000 3,000
Interest received 1,081 487 1,568
Donations 2,128 250 250 2,628
Other 6
Total income 817,991 487
250
250 - 818,978
Expenditure
Loan repayment BS5 538,496 538,496
Costs re manse sales 7 7,528 7,528
Costs re manse purchases 8 2,522 2,522
Grants and donations 9
Salaries and associated costs 10 209,092 209,092
Property expenses 11 43,805 43,805
Connexional assessment & model trust levy 12 50,203 50,203
District assessment & levy 13 10,756 967 11,723
Office & administration expenses 14 16,010 108 16,118
Training & Resources for Mission 15 1,541 1,541
Bridging Loan Interest 12,680 12,680
Total charitable expenditure 892,634 1,075 0 - - 893,708
Net income/expenditure before property gains -74,643 -587 250 250 - -74,730
Gains/losses on revaluing manses BS1 -7,504 -7,504
Net income/expenditure -82,147 -587 250 250 0 -82,234
Transfers between funds BS6 71,352 -69,852
-1,250
-250 0
Net movement in funds -10,795 -70,439
-1,000
0 0 -82,234
Total funds brought forward 3,336,297 70,439
20,000
20,000
10,000
3,456,737
Total funds carried forward £3,325,503 £0
£19,000
£20,000
**£10,000 **
£3,374,503

Thames Valley Methodist Circuit

Circuit No. 36/4

Statement of Financial Activities (SOFA) for the year ended 31 August 2019

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|||||||| |---|---|---|---|---|---|---| |Notes to| |the|Total 2018-| |accounts|19| |£|£|£|£|£|£| |Income| |Capital Receipts|935000|935000| |Assessments on Churches|3|256712|256712| |Share of lettings Income|4|14174|14174| |Contribution to costs of shared manse|5|3359|3359| |Interest received|1719|1316|3035| |Donations|2098|150|150|2398| |Other|6|4021|4021| |Total Income|282084|936316|150|150|1218700| |Expenditure| |Costs re manse sales|7|13336|13336| |Costs re manse purchases|8|14900|28717|43616| |Grants and donations|9|20000|20000| |Salaries and associated costs|10|158593|158593| |Property expenses|11|39085|39085| |Connexional assessment & model trust levy|12|48871|48871| |District Assessment & Levy|13|9306|544|9850| |Office expenses|14|17066|44|17110| |Training & Resources for mission|15|708|708| |Bridging Loan Interest|4677|4677| |Total charitable expenditure|293205|62640|355845| |Net income/expenditure before property gains|-11121|873675|150|150|0|862,854| |Gains/losses on revaluing manses|BS1|927696|927,696| |Net income/expenditure|916575|873675|150|150|0|1,790,550| |Transfers between funds|825300|-825000|-150|-150|0| |Net movement in funds|1741875|48675|0|0|0|1,790,550| |Total funds brought forward|1594423|21764|20000|20000|10000|1666187| |Total funds carried forward|3336297|70439|20000|20000|10000|£3,456,737|

----- End of picture text -----

Thames Valley Methodist Circuit

Circuit No. 36/4

Balance Sheet as at 31 August 2020

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Totals Totals
2019/20 2018/19
£ £ £ £ £ £ £
Fixed Assets
Circuit Manses BS1 3,535,000 3,535,000 4,081,000
Total fixed assets 3,535,000 0 0 0 0 3,535,000 0 4,081,000
Current Assets
Debtors BS2 48,579 48,579 55,560
Loans to churches BS3 3,500 3,500 3,500
Investments with TMCP 0 54,001
Central Finance Board Deposits 146,102 146,102 161,631
Cash at Bank and in hand 19,839 19,839 20,604
Total current assets 218,020 0 0 0 0 218,020 295,296
Current liabilities
Creditors (due in under 1 year) BS4 76,915 76,915 79,460
Loan payable within 2020-21 BS5 301,602 301,602 538,496
Total current liabilities 378,517 0 0 0 0 378,517 617,956
Net current assets/liabilities -160,497 0 0 0 0 -160,497 -322,661
Total assets less current liabilities 3,374,503 0 0 0 0 3,374,503 3,758,339
Long term liabilities
(due after more than one year)
Bridging Loan Chapel Aid BS5 0 301,602
Net assets 3,374,503 0 0 0 0 3,374,503 3,456,737
Funds of the Circuit
General Fund (Unrestricted) 3,325,503 3,325,503 3,336,297
Circuit Model Trust Fund (Unrestricted) 0 0 70,439
Manse Fund 19,000 19,000 20,000
Building Reserve Fund 20,000 20,000 20,000
Mission Development Fund 10,000 10,000 10,000
Total Unrestricted Funds 3,374,503 3,456,737
Total Funds 3,325,503 0 19,000 20,000 10,000 3,374,503 3,456,737
Notes to the Accounts General Fund Circuit Model Trust Manse Fund Building Reserve Fund Mission Development Fund
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Notes to the Accounts

1 Basis of Accounting and Accounting Policies

a Accounting Standard The financial statements have been prepared under the Charities Act 2011 in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE102) 2015 applicable in the UK and in accordance with the ‘true and fair override’ provision contained therein. b Public benefit entity The Thames Valley Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below. c 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. The accruals basis has been used and trustees present accounts that show a true and fair view of the Circuit’s financial position and activities. d 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. Where the content of this year’s accounts is different from that of the previous year, the comparative year’s numbers have been adjusted and restated to be in the same format and on the same basis. e Going concern Based on the monetary assets and human resources available at 31 August 2019, the trustees believe that the Circuit is a going concern. f Consolidation The Circuit oversees the work of ministers and lay workers in Churches within the Circuit but does not have control over those Churches, ministers or lay workers except in extreme circumstances, none of which were applicable. For this reason, the financial statements of the Churches within the Circuit are not consolidated into these financial statements. g Income Recognition Income is brought into account when it is more likely than not that the economic benefit will be forthcoming. The Circuit acts as agent in the collection from churches and payment over of their contributions to the Methodist Church Mission fund and specific gift collections. These transactions are not reflected in the SOFA but shown in the Notes to the Accounts as required by SORP(FRS102) module 19.12. h Expenditure This is recognised when a liability is incurred, or a constructive obligation arises, where the amount is reliably measureable and it is considered more likely than not that there will be an outflow of economic benefit. i 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. j VAT Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers. k Tangible Fixed Assets Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1000.

The freehold property is shown in the accounts at 2019 market values, the insurance re-instatement value has been used for buildings subtracted to give the land value. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The property has been reviewed for impairment..

l Debtors and Creditors Debtors are stated at the amounts owed to the Circuit or prepaid. This includes the September stipend cost which is paid to the Methodist Church in August. Creditors include both sundry expenses and accruals including the 1st quarter assessment due in August and loan interest accrued.

m Ministers' manse costs

The Circuit is required to provide accommodation for each minister in the Circuit and their families and this is seen as a benefit to the Circuit. Ministers are expected to occupy the manse provided for them. The Circuit bears the cost of repairs, maintenance, buildings insurance, Council Tax and water charges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers.

n Funds Structure

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 are held for a narrower purpose. 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.

2 Capital Receipts

Capital Receipts 2019/20 2018/19
Sale of manse see note BS1 £546,000 £935,000
Assessments on Churches 2019/20 2018/19
£265,782 £256,712

3 Assessments on Churches

The Circuit comprises 13 congregations meeting in 12 churches and each is assessed for a contribution to meet the overall net costs of the Circuit. The Circuit aims to cover all its net core costs from the Assessment and reserves over and above the reserves policy figure for the General Fund. An Assessment on Churches is annually determined by the Circuit according to affordability. Assessments on churches are quarterly in advance and are treated as pre-payments on a receivable basis. If any church has not paid its assessment by the due date the sum in question is also treated as a debtor.

4 Share of lettings Income

2019/20 2018/19

£14,174

Share of income from a manse in another circuit which is vacant due to their minister sharing his wife's manse in this circuit. No income was received in 2017/18, and 2018/19 is effectively a 2 year final payment.

5 Contribution to costs of shared manse

2019/20 2018/19 £3,000 £3,359

Contribution from the other circuit and the Connexion towards the costs of housing their minister sharing his wife's manse in this Circuit

6 Other Income
7 Costs re manse sales
2019/20
Sale of manse
Professional costs
7,504
Other costs whilst empty
24
£7,528
8 Costs re manse purchases
Poplars Grove
Sutton Road
2019/20
Professional costs
Refurbishment
1,385
1,137
2,522
£1,385
£1,137
£2,522
9 Grants and donations
2019/20
Grant to St Mark's Crescent Church Property Scheme
10 Salaries and associated costs
FTE
2019/20
FTE
Ministerial Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
127,570
Employer’s National Insurance costs
11,616
Pension costs
33,426
Apprentice Levy
585
Total ministerial staff costs with full time equivalent number
5
£173,197
3.62
Other staff costs
Urdu speaking minister part time net of contribution from congregation
2,062
Removal costs - ministers arriving Aug
788
Relocation allowance - ministers arriving Aug
600
Lay worker 2018/19 ten months only
0.625
24,797
0.625
Office administrator 2016/19 four months only
0.125
7,649
0.125
Total staff costs
£209,092
2017/18 Creditor brought forward and written back last year - not deemed material enough for a prior year adjustment
2018/19
£4,021
2018/19
12,810
526
£13,336
2018/19
10,616
33,000
£43,616
2018/19
£20,000
2018/19
95,060
8,009
25,018
597
£128,684
1,127
4,584
1,200
20,527
2,470
£158,593

No employees received employee benefits of more than £60,000. 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, as directed by the Methodist Conference.

10a Payment to Trustees

The Superintendent of the Circuit, the other Ministers and the remaining members of the CLT are considered as Key Management Personnel. The Superintendent chairs meetings of the CLT and Circuit Meetings. The members of the Circuit Meeting are the trustees of the Circuit. The stipends, employer’s NIC and employer’s pension contributions and other expenses of the Ministers of the Circuit are paid by the Circuit. The manses are provided by the Circuit and the Circuit maintains the property. The value of the Council Tax and water charges paid by the Circuit is not disclosed here as HMRC does not regard this as a benefit-in-kind in the hands of the minister. Each Minister is entitled to a 3 month sabbatical every 5 years and the expenses incurred by the Presbyter are met by the Connexion with the Circuit continuing to pay the stipend. During the year there have been no sabbaticals. The Circuit does not accrue for holiday pay cover as the remaining staff cover the holidays as needed and without extra pay.

Five Ministers were employed during the year (2019 five). The remaining trustees neither received nor waived any emoluments during the year. (2019 nil)

the year. (2019 nil)
2019/20 2018/19
Expenses reimbursed No.
claimants
Travel Other No. claimants
Travel
Other
Ministers 5 £5,132 £3,150 4 £6,040 £1,681
Lay Worker 1 £254 £0 1 £404 £128
Other Trustees 6 £63 £1,278 7 £74 £2,112
Office Administrator
p y
1 £24 , p £243 y 1
g
£56 £65
Meeting, excluding stipends. Other expense payments primarily relate to reimbursement for internet services, printing, hospitality and
small manse property costs.
11 Property expenses
Council Tax
Water charges
Insurance
Maintenance
Exterior painting/Replace kitchen - Windsor manse
Refurbish manse for incoming minister
Quinquennial inspection of manses
Total expenditure on manses
Costs of empty property
Quinquennial inspection of churches
Circuit office rent
12 Connexional assessment & model trust levy
13 District assessment & levy
District Assessment
Levy on Model Trust Balance
14 Office & administration costs
Telephone and Broadband
Travel Expenses
Printing, Postage & Stationery
Staff recruitment costs & DBS
Accountancy & Payroll costs
Hospitality
Office equipment
Website & Plan software
Other
TMCP admin charge
14a Fees for independent examination of the accounts
2019/20
11,514
1,492
3,871
6,169
3,375
14,020
£40,441
1,444
1,920
£43,805
2019/20
£50,203
2019/20
10,756
967
£11,723
2019/20
5,081
5,472
2,051
166
2,230
332
299
379
16,010
108
£16,118
2019/20
£1,880
2018/19
5,081
2,335
3,846
13,689
9,978
729
£35,659
411
1,215
1,800
£39,085
2018/19
£48,871
2018/19
9,306
544
£9,850
2018/19
6,048
6,500
1,845
951
1,400
244
279
158
-359
17,066
44
£17,110
2018/19
£1,000
Other fees (eg: advice, accountancy services) paid to the independent examiner or aud Nil Nil
**15 ** Training & Resources for Mission 2019/20 2018/19
Conferences, retreats & training 515 502
Resources including internet conference service 966 140
Methodist Women in Britain 60 66
£1,541 £708
**16 ** For information only Money received and passed on
Received
Easter Offering for Methodist World Mission Fund
Collection for minister leaving
£4,217
2019/20
Paid
£4,217
Received
£1,929
£1,675
2018/19
Paid
£1,929
£1,675

BS1 Manse Properties

These had been carried at 2016 insurance rebuilding cost. During the year the manse in Upton Road has been sold and the proceeds used to reduce the bridging loan. The balance of the loan will be repaid on the sale of Upton Road in Autumn 2020. The values at September 2019 have been shown to ensure parity overall.

Upton Road Aug-19
Aug-19 Market Value
Disposal
Building
Land
2019
Net
309,906
236,094
546,000
538,496
Revaluation
Building
Revaluation
Land
Loss
7,504
-
Clarence Road 384,284
515,716
900,000
384,284 515,716
Spring Lane 299,715
200,285
500,000
299,715 200,285
Salt Hill 263,188
206,812
470,000
263,188 206,812
Poplars Grove 360,000
465,000
825,000
360,000 465,000
Sutton Avenue 490,000
350,000
840,000
490,000 350,000
£2,107,093
£1,973,907
£4,081,000
£538,496
£1,797,187 £1,737,813 -£7,504
**BS2 ** Debtors & Prepayments 2019/20 2018/19
Debtors
Church Assessments received late 30,594 19,986
Council Tax refund due on empty manse 177 1,041
Water charges refund due on empty manse 60 161
Other 433 560
Prepayments
Stipends, Pension, NI 14,942 14,309
Water charges 186
Methodist Insurance 2,373 2,879
Circuit Model Trust 48,579 39,122
16,438
£48,579 £55,560
**BS3 ** Loans to churches 2019/20 2018/19
Interest free loan to Ledgers Road Methodist Church £3,500 £3,500
**BS4 ** Creditors, Accruals and Income in Advance 2019/20 2018/19
Assessments in advance 68,638 68,188
Staff Expenses 1,153 1,548
Lay worker, Pension, NI 1,766 2,465
Council Tax 228
Other 139 837
Telephone & Broadband 347 616
Examination of accounts 2,880 1,000
Interest accrued on bridging loan 1,992 4,578
£76,915 £79,460
**BS5 ** Bridging Loan
Two year Bridging Loan from Methodist Chapel Aid Limited July 2019
Repayment on sale of manse September 2019
840,099
-538,496
840,099
-538,496
Due to be repaid on sale second manse in autumn 2020 £301,602 £301,602
**BS6 ** There were no other capital commitments or contingient liabilities at 31 August 2020.
Manse Fund
2019-20
2020-21
2021-22
2022-23
Poplars
3,000
3,000
3,000
3,000
Purchased Mar 2019
Sutton
3,000
3,000
3,000
3,000
Purchased July 2019
Clarence
3,000
3,000
3,000
3,000
Refurbishment due summer 2022
-15,000
Spring Lane
3,000
3,000
3,000
3,000
Refurbishment summer 2020
-15,000
2023-24
3,000
-15,000
3,000
-15,000
3,000
3,000
2024-25
3,000
3,000
3,000
3,000
-15,000
Transfer from General Reserve
Adjustment from General Reserve
Bal. b/f including £10,000 buffer
-3,000
12,000
-3,000
2,000
20,000
19,000
31,000
12,000
28,000
-18,000
40,000
-3,000
22,000
Bal.c/f £19,000
£31,000
£28,000
£40,000 £22,000 £19,000

Thames Valley Methodist Circuit

Circuit No

36/4

Cash flow statement for the year ended 31 August 2020

----- Start of picture text -----
2,020 2019
Statement of cash flows £ £
Cash from operating activities
Net cash used in operating activities -15,316 -60,901
Cash flows from investing activities
Dividends,interest and rents from investments 1,568 3,035
Proceeds from the sale of property,plant and equipment 538,472 921,664
Purchase of property,plant and equipment - 2,522 -1,708,616
Other
Net cash provided by investing activities 537,519 -783,917
Cash flows from financing activities
New borrowing 840,098
Repayments of borrowing - 538,496 6,000
Net cash used in financing activities -538,496 846,098
Change in cash and cash equivalents in the reporting period -16,294 1,280
Cash and cash equivalents at the beginning of the reporting period 182,235 180,955
Cash and cash equivalents at the end of the reporting period £165,941 £182,235
2020 2019
Reconciliation of net income to net cash flow from operating activities £ £
Net income for the reporting period (as per statement of financial activities) - 74,643 862,854
Adjustments for:
Profit on the sale of fixed assets 56,459 -908,736
Dividends, interest and rents from investments - 1,568 -3,035
(increase)/decrease in debtors 6,981 -18,026
increase/(decrease) in creditors - 2,545 6,041
Net cash used in operating activities -15,316 -60,901
2020 2019
Analysis of cash and cash equivalent £ £
Cash in hand 19,839 20,604
Short term deposit (less than 3 months) 146,102 161,631
Total cash and cash equivalents £165,941 £182,235
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Indcpcndent Examiner's Report to the Trustees of the Thames Valley Circuit Circuit Number 3614 Responsibilities and basis of report I report to the trustees on my examination of the accounts of the Thames Valley Circuit for the year ended 31 August 2020. As the Circuit's trustees, you are responsible for the preparation of the accounts in accordancc wilh the requirements of the Charities Act 2011 ('the Acl.). I rcport in respect of my examination of the Circuit's accounts caTried out under section 145 of the Act and, in canying oul my examination, I havc followed all the appltcable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement The Circuit's gross income ex¢¢eded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW. I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination (other than that disclosed ￿10￿) which give me cause to believe that in, any material respect- the accounting records were not kept in accordance with section 130 of the Act. or the accounts do not accord with the accounting records. or the accounts do not comply with the applicable requirements conceming the fonn and content of accounts set oul in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a'tru¢ and fair, view. which is not a matter considered as part of an independenl examination 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 th¢ accounts to b¢ reached. I have obtained independent verification of all investments with the Trustees for Meihodist 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 £IO.000 (len thousand nds) at the balance sheet date. Signatur¢ of independent examiner Name of independent examiner- Richard Bridgen Rclevant professional qualification of independent examiner - FCA Name of fimi - Bridgen Watkins & Wainwright Address - Suite l A. I" Floor. 18 Crendon Street. High Wycombe. Bucks. Post Code - HP13 6LS l)ale