2022-08-31-accounts

					Page
Circuit information
Membership	ofthe Circuit
Annual report	ofthe Circuit				3-7
Statement of	trustees'		responsibilities
Statement of	financial	activities
Comparative	statement		offinancial	activities	10
Balance sheet
Notes to the financial statements					12 —17
Independent	Examiner's		report		18
Trustees' Declaration					18
Reserves policy					Appendix	1

				Notes to			Circuit	Model	Model	Designated
				the	General	Fund	Trust			Funds	Restricted		Endowment	Total
				accounts	(Unrestricted)		(Unrestricted)			(unrestricted)	Funds		Funds	2021-22
					E		E			E	E		E	E
tncxiriie
I Donations and legacies					115,266							300		115,566
2 income from monetary investments						454			830	20'I			75	1,563
3 Income from investment properties						6,297				8,787				15,084
4 Assessments on Churches						83,150								83,150
5 Capital rei upts from sale of	assets					3,369								3,369
6 Grants received
7 Other charitable income						329								329
8Total income					208,865				830	8991		300	75	219,061
Expenditure 9 Grants and donabons				14		7,900		1,000						8,900
10Salaries and associated costs				9		86,734					4,000			90,734
11 Manse maintenance & running		costs		11		13,759								13,759
11Investment property mamtenance running costs			&	12		2,923				4,87'I				7,797
12 Connexional assessment &model trust				levy		57,328		2,224						59,552
13District Assessment & Levy						24,520								24,520
14Depreciation
15Office expenses				10		2,832								2,832
16Other ovtgomgs 17Total charitable expenditure				13	12,481 208 477			1 603 4827		126 5000	4	595 595	56 56	14861 222955
18Gains/(losses) on monetary	investments												(236)	(236)
19Gains/(losses) on investment		properties
20 Net income/(expenditure)						388		3,997		3991	4	295	217	4,130
21 Transfers between funds					209,589			40,411		(250,000)
22 Other gains/(losses) 23 Net movement in funds					209977		36		414	246009	4	295	217	4130
24 Total funds brought forward					952,315			98,847		317016	289	821	19481	1,677,480
25Total funds carried forward					1162,292		135,261			71007	285,526		19,264	1,673,350

			Notes to		Circuit Model	Circuit Model	Designated
			the	GeneralFund	Trust		Funds	Restricted	Endowment			Total 2020-
			accounts	(Unrestricted)	(Unrestricted)		(unrestricted)	Funds	Fulids			21
				1	1		1	1	1			1
Income
I Donations and legacies				15,102			317,016	1,722				333,040
2 Income from monetary investments				234		316						550
3 Income from investment properties				7,259								7,259
4 Assessments on Churches				91,404								91,484
5 Capital Receipts
6 Grants received
7 Other charsable income				403
8 Total income				114,482		316	317,016	1722				433,536
Expenditure 9 Grants and donations					1,000							1,000
1D Salanes and associated costs				83,908				8,000				91,908
11I'roperly maintenance				25,995								25,995
12 Connexional assessment & model trust		fevy
13District Assessment & Levy				25,864	2,249							28,113
14Depreciation 15Office expenses				3,936								3,936
16Other outgoings 17Total charitable expenditure				6,055 145758	3	18'I 433		3268 11268				9,507 160459
18Gains/(losses) on monetary	investments										197	197
19Gains/(losses) on investment	properties
20 Net income/(expenditure)				(31276	3	117	317016	9,546		197		273 274
21Transfers between funds				4997	(6,079)			18,590	(17,508)
22 Other gains/(losses) 23 Net movement In funds				26,279)	9	196	317016	9,044	17	311		273,274
24 Total funds brought forward				978594	108043			280777	36,792			I 'I04 206
25Total funds carried forward				952315	98	847	317,016	289 821	19,481			1677480

4.Donations, grants	and legacies	General	Fund E	Circuit Model Trust Fund	Designated Funds	Restricted Funds E	Endowment Funds E	2022 Total f	2021 Tots/ 6
District grants Other grants Transfer of Ernbsay		10,108						10,108	7,000 6,163 317,017
Transfer of Hetton		102,759						102,759
Donations and sundry	income		1,254					1,254	/,936
Malham garden project						300		300	1,722
Malham project grants Total	and donations	1 145 115,266				300		1 145 115,566	333640
5.Charitable activities - other		General	F. 6 Fund	f Circuit Model Trust' Funrl	F. Designated Funds	f Restricted Funds	f Endowment Funds	2022 Totalf	2021 Tots/ 6
Chantable acdvities - Reprographics			329					329	403
Charitable activities - Circuit services
Tote I			329					329	403
6.Investment income		General	f Fund	Circuit Model Trust Fund	f Designated Funds	Restricted Funds	Endowment Funds	2022 Total f	2021 Tots/ 6
Rental income			6,297		8,787			15,084	7,259
Interest/dividends			454	830	204		75	1563	550
Total		6,751		830	8,992		75	16,647	7,609
7.Payment toTrustees								2022	2021
								Total	Total

ees for examination	ofthe accounts	ofthe accounts	ofthe accounts			2022	2021
						Total	Total
						E	E
Independent examiner's		fees for reporting		on	the accounts	1,186	1,093
Other fees (eg: advice,		accountancy	services)		paid to the mdependent
examiner or auditor

9.Stipends, salaries and other staff costs Staffcosts paid during the year were: Stipends Mimsters' National Insurance 0apprentice levy Ministers' superannuation Mimsters' expenses Gross wages, salanes and benefits in kind Staff employer's National Insurance costs lk apprentice Staff expenses Supernumery costs Local preacher costs	9.Stipends, salaries and other staff costs Staffcosts paid during the year were: Stipends Mimsters' National Insurance 0apprentice levy Ministers' superannuation Mimsters' expenses Gross wages, salanes and benefits in kind Staff employer's National Insurance costs lk apprentice Staff expenses Supernumery costs Local preacher costs	9.Stipends, salaries and other staff costs Staffcosts paid during the year were: Stipends Mimsters' National Insurance 0apprentice levy Ministers' superannuation Mimsters' expenses Gross wages, salanes and benefits in kind Staff employer's National Insurance costs lk apprentice Staff expenses Supernumery costs Local preacher costs	9.Stipends, salaries and other staff costs Staffcosts paid during the year were: Stipends Mimsters' National Insurance 0apprentice levy Ministers' superannuation Mimsters' expenses Gross wages, salanes and benefits in kind Staff employer's National Insurance costs lk apprentice Staff expenses Supernumery costs Local preacher costs	9.Stipends, salaries and other staff costs Staffcosts paid during the year were: Stipends Mimsters' National Insurance 0apprentice levy Ministers' superannuation Mimsters' expenses Gross wages, salanes and benefits in kind Staff employer's National Insurance costs lk apprentice Staff expenses Supernumery costs Local preacher costs	levy					2022 Total E 54,572 5,490 13,893 3,888 11,047 464 135 1,245	2021 TotalI 53,938 5,283 13,732 3,038 14,112 1,046 689 70
Total staff costs										90,734	91,908
Average number ofstaff (inkuding		ministers)		employed		during the	year were:			3	4
							Circuit Model	Designated	Restfficted	2022	2021
10. Circuit office costs					General Fund 6		Trust Fund E	Folids F.	Funds 6	Total E	Total I
Telephone Postage and stationery Computer and internet costs Photocopying costs Insurance						408 226 1,707 287				408 226 1,707 287	1,242 417 424 1,316 324
Sundry office costs Total						204 2,832				204 2,832	213 3,936
ll. Manse running costs					General Fund E		Circuit Model Trust Fund E	Designated Funds E	Restricted Funds	2022 Total F.	2021 Total I
Council lax						6,379				6,379	6,215
Water rates						937				937	1,039
Telephone insurance						1,234 950				1,234 950	979
Repairs and maintenance Total						4 259 13,759				4259 13,759	12,994 21 227
							Circuit Model	Designated	Restricted	2022	2021
12. Investment property running costs					6eneral Fund E		Trust Fund E	Funds E	Funds E	Total E	Total I
Rental property repairs and maintenance Rental property insurance Rental property utilities and tax Rental property management costs Rental property legal costs Total						923 673 46 1,281 2,923		851 8'l8 885 1,248 1,0'l2 4,874		1,774 1,521 931 2,529 1042 7,797	1,815 190 1,804 959 4,768

Notes to the Accounts	for	the year ended	31stAugust 202	2
					Circuit	Madel	Designated		Restricted	Endowment		2022	2021
13.Other outgoings			General	Fund 6	Trust Fuiicif		Funds E		Funds	Funds 6		Total E	Total E
Investment management costs Accountancy fees Legalfees re Aston Chapel Quinquennial inspection fees Malham costs Malham garden costs Property legalcosts Bradley - Surveyor Trinity - Architect Bank charges Sundry expenses Total			1,186 746 4,020 4,028 1,310 86 1,106 12,481			253 900 450 1,603	126 126		595 595	56 56	435 1,186 746 4,020 4,028 595 1,310 900 450 86 1,106 14,861		184 1,093 2,462 682 3,134 262 689 1,001 9,507
					Circuit	Model	Designated		Restricted	Endowment		2022	2021
14.Grants and donations		paid	General	Fund 6	Trust Fund f		Fuiicisf		Fundsf	Funds E		TOtal 6	Total 6
Tnnity - Joel District Jubilee				2,900		1,000						1,000 2,900	1,000
Pension fund donation				5 000								5000
Total			7,900			1,000						8,900	1,000
15. Tangible Fixed Assets
										assets
										including	Fixtures,
			Residential						Other	motor	fittings	and
Cost or valuation			land f		Other 6	land	Menses 5		buildings 5	vehicles f	equipment 6		Totalf
Balance brought forward							557	000	277 771				834771
Additions
Revaluations (+/-)
Disposals (-)
Transfers * (+/-)
Balance carried forward							557	000	277 771				834771
Accumulated depredation
Balance brought forward
Depreciation charge for	year (-)
Revaluations (f/-)
Disposals (-)
Transfers* (+/-)
Balance carried forward
Net book value
Brought forward							557,000		277,771				834771
Carried forward							557,000		277,771				834,771

Analysis of inve	stment		mov	ement	s
												2022	2021
													6
Investments held	with Trustees for Methodist						Church	Purposes			(see below)	19,245	19,481
Investment properties												475,000	575,000
Total												494,245	594,481
Change in investment		values
Carrying (inarket)	value at		beginning		of	year						594,481	361,792
Add: additions to	investments			at cost								100,000	250,000
Less: disposals at	carrying		value									(200,000)	(17,508)
Net gain/(loss) on	revaluation											(236)	197
Carrying (market)	value at		end	ofyear								49'l,245	594,481
											Opening	Mvmt in	Closing
Name						Type					value	value	market value
												6
Miss A Tattersall bequest						Trustees interest			fund		3,315		3,315
Surplus trusts fund						Trustees interest			fund		794		794
Mr 8T Ackroyd gift						Trustees interest			fund		2,016		2,016
Various gifts						Trustees interest			fund		2,250		2,250
Various bequests	- ex airton					Trustees interest			fund		9,021	(1)	9,020
Various bequests	- ex airton					CFB	mngd	fixed	interest	fund	1,200	(179)	1,021
)anet Richardson	Memorial		Fund			CFB	mngd	fixed	interest	fund	885	(56)	829
											19,481	(236)	19,245
Investment properties
												2022	2021
													I
Broughton Road												25,000	25,000
20 Sawley Street												100,000	100,000
Embsay Chapel												250,000	250,000
Hetton Chapel												100,000
Newmarket Street													200,000
Total												475,000	575,000

Notes tothe Accounts for the year ended 31stAugust 2022	Notes tothe Accounts for the year ended 31stAugust 2022
17 Debtors and Prepayments		2022	2021
			E
Prepayments		10,562	7,507
Accrued Income		269	11,258
Money due from	Embsay Chapel		67,016
Loan to Leeds City Mission		6,698	6,698
Loan to Long Preston			3,000
Total Debtors	and Prepayments	17,529	95,479
The Leeds Mission loan is expected to be repaid between 2025 &2030.
18.Creditors and	Accruals	2022	2021
		E	I
Trade Creditors		10,148	11,483
Other Creditors
Total Current	Liabilities	10,148	11,483

20.Analysis	ofassets by fund	Unrestricted	Restricted	Designated	Endowment
		Funds	Funds	Fullds	Funds	Total
		6	6	6	E	E
Fixed assets		1,032,000	277,771		19,245	1,329,016
Current	assets	140,440	135,261	71,007		346,708
Current	liabilities	(10,148)				(10,148)
		1,162,292	413,032	71,007	19,245	1,665,576

~fund anal is
			Balance				Balance
			Brought				Carried
			Forward 6	Income I	Expenditure 6	Transfers 6	Forward 6
Unrestricted		funds:
General fund			952,315	208,865	(208,477)	209,589	1,162,292
CMTF fund			98,847	830	(4,827)	40,411	135,261
Embsay funds			317,016	8,991	(5,000)	(250,000)	71,007
Restricted funds:
Malham fund			277,771				277,771
Malham garden		fund	1,460	300	(595)		1,165
Long Presbln	fund		10,590		(4,000)		6,590
Endowment	funds		19,481	75	(292)		19,264
			1,677,480	219,061	(223,192)		1,673,350