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||`Page`|
|---|---|
|`Circuit information`|`1`|
|`Membership of the Circuit`|`2`|
|`Annual report of the Circuit`|`3-6`|
|`Statement of trustees' responsibilities`|`7`|
|`Statement of financial activities`|`8`|
|`Comparative statement of financial activities`|`9`|
|`Balance sheet`|`10`|
|`Notes to the financial statements`|`11-16`|
|`Independent Examiner's report`|`17`|
|`Trustees' Declaration`|`17`|





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|`Church`|`Steward`|`Treasurer`|`Other Representative`|
|---|---|---|---|
|`Trinity St}`|`Neil Platt`|`Martin Bendall`||
|`Andrew’s}`|`Eileen Lloyd`|`Val Payne`||
|`Bradley`|`Pat Hearns`|`David Stow`|`Sally Essler`|
|`Long Preston`||`Annette Metcalf`||
|`Grassington`||`Jasmine Bray`|`Jennifer Millard`|





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||`Notes to`|||`Circuit `|`Model`|`Designated`||||
|---|---|---|---|---|---|---|---|---|---|
||`the`|`General `|`Fund`|`Trust`||`Funds`|`Restricted`|`Endowment`|`Total`|
||`accounts`|`(Unrestricted)`||`(Unrestricted)`||`(unrestricted)`|`Funds`|`Funds`|`2022-23`|
|||`£`||`£`||`£`|`£`|`£`|`£`|
|`Income`||||||||||
|`1`<br>`Offerings`|||`86,500`||||||`86,500`|
|`2`<br>`Donations`|`4`||`10,979`|||||`59`|`11,038`|
|`3`<br>`Gift Aid`||||||||||
|`4`<br>`Interest and investment income`|`6`||`3,718`||`3,779`|`1,343`||`558`|`9,398`|
|`5`<br>`Income from investment properties`|`6`||`6,834`|||`11,281`|||`18,115`|
|`5a Capital receipts from saie of assets`||||||||||
|`6`<br>`Internal organisations`||||||||||
|`7`<br>`Other charitabie income`|`5`||`929`||||||`929`|
|`8 Total income`||`108.960`<br>`L`|||`3,779`|`12,624`||`617`|`125,980`|
|`Expenditure`||||||||||
|`9`<br>`Circuit assessment or share`|||`24,092`||||||`24,092`|
|`10 Grants and donations`|`14`||`349`||`27,000`||`300`||`27,649`|
|`11 Property Maintenance`|`11, 12`||`7,918`|||`3,065`|||`10,983`|
|`12 Property insurance, utilities etc`|`11, 12`||`13,033`|||`7,248`|||`20,281`|
|`13 Depreciation`||||||||||
|`14 Office expenses`|`10`||`3,319`||||||`3,319`|
|`15 Other expenditure`|`9, 13`||`104,480`||`4,283`|`120`|`4,891`|`55`|`113,829`|
|`16 Internal organisations`||||||||||
|`17 Total charitable expenditure`||`153,191`<br>`t`||`31,283`||`10,433`|`5,191`|`55`|`200,153`<br>`L`|
|`18 Gatns/(iosses) on monetary investments`||||||||`(126)`|`(126)`|
|`19 Gains/(losses) on investment properties`||||||||||
|`20 Net income/(expenditure)`||`(44,231)`||`(27,504)`||`2,191`|`(5,191)`|`436`|`(74,299)`|
|`21 Transfers between funds`|||`51,299`|`(40,236)`||`(756)`|`1,019`|`(11,326)`||
|`22 Other gains/(losses)`||||||||||
|`23 Net movement in funds`|||`7,068`|`(67,740)`||`1,435`<br>`L`|`(4,172)`|`(10,890)`|`(74,299)`|
|`24 Totai funds brought forward`||`1,162,292`||`135,261`<br>`t`||`71,007`|`285,526`|`19,264`|`1,673,350`|
|`25 Total funds carried forward`||`1,169,360`||`67,521`<br>`L`||`72,442`|`281,354`|`8,374`<br>`L`|`1,599,051`|





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## 

||`Notes to`||`Circuit `|`Model`|`Designated`||||
|---|---|---|---|---|---|---|---|---|
||`the`|`General Fund`|`Trust`||`Funds`|`Restricted`|`Endowment`|`Total 2021-`|
||`accounts`|`(Unrestricted)`|`(Unrestricted)`||`(unrestricted)`|`Funds`|`Funds`|`22`|
|||`£`|`£`||`£`|`£`|`£`|`£`|
|`Income`|||||||||
|`1`<br>`Offerings`||`83,150`||||||`83,150`|
|`2`<br>`Donations`|`4`|`115,266`||||`300`||`115,566`|
|`3`<br>`Gift Aid`|||||||||
|`4`<br>`Interest and investment income`|`6`|`454`||`830`|`204`||`75`|`1,563`|
|`5`<br>`Income from investment properties`|`6`|`6,297`|||`8,787`|||`15,084`|
|`5a Capital receipts from sale of assets`||`3,369`||||||`3,369`|
|`6`<br>`Internal organisations`|||||||||
|`7`<br>`Other charitable income`|`5`|`329`||||||`329`|
|`8 Total income`||`208,865`||`830`|`8,991`|`300`|`75`|`219,061`|
|`Expenditure`|||||||||
|`9`<br>`Circuit assessment or share`||`24,520`||||||`24,520`|
|`10 Grants and donations`|`14`|`7,900`||`1,000`||||`8,900`|
|`11 Property Maintenance`|`11, 12`|`6,463`|||`2,099`|||`8,562`|
|`12 Insurance,utilities etc`|`11, 12`|`10,219`|||`2,775`|||`12,994`|
|`13 Depreciation`|||||||||
|`14 Office expenses`|`10`|`2,832`||||||`2,832`|
|`15 Other expenditure`|`8, 9, 13`|`156,543`||`3,827`|`126`|`4,595`|`56`|`165,147`|
|`16 Internal organisations`|||||||||
|`17 Total charitable expenditure`||`208,477`||`4,827`|`5,000`|`4,595`|`56`|`222,955`|
|`18 Gains/(losses) on monetary investments`||||||||`(236)`|
|`19 Gains/(losses) on investment properties`|||||||||
|`20 Net income/(expenditure)`||`388`|`(3,997)`||`3,991`|`(4/295)`|`19`|`(4/130)`|
|`21 Transfers between funds`|||||||||
|`22 Other gains/{losses)`|||||||||
|`23 Net movement in funds`||`388`|`(3/997)`||`3,991`<br>`L`|`(4/295)`|`19`|`(4,130)`|
|`24 Total funds brought forward`||`952,315`||`98,847`|`317,016`|`289,821`|`19,481`<br>`L`|`1,677,480`<br>`L`<br>`L`|
|`25 Total funds carried forward`||`952,703`<br>`i`|`94,850`<br>`L`||`321,007`<br>`I`|`285,526`<br>`L`|`19,500`|`1,673,350`|





## 


|||||||||||||||||`GN`|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||`Circuit `|`Model`||`Designated`||||||||||
||`Notes to`|`General `|`Fund`|`Trusts`|||`Funds`||`Restricted`||`Endowment`||`Totals`||`Totals`||
||`the`|`(Unrestricted)`||`(Unrestricted)`|||`(Unrestricted)`||`Funds`||`Funds`||`2022/23`||`2021/22`||
||`Accounts`|`£`||`£`|||`£`||`£`||`£`||`£`||`£`||
|`Fixed Assets`|||||||||||||||||
|`Circjil building and other properly`|`IS`|`557,000`|||||||`277,771`||||`834,771`||`834,771`<br>`i`|`R`|
|`Investment properties`|`16`|`475,000`|||||||||||`475,000`||`475,000`|`R`|
|`Investments`|`16`||||||||||`8,374`||`8,374`||`19,245`||
|`Tota/ fixed assets`||`1,032,000`|||||||`277,771`||`8,374`||`1,318,145`|`I`|`1,329,016`||
|`Current Assets`|||||||||||||||||
|`Debtors and prepayments`|`17`||`10,616`||||||||||`10,616`||`10,850`|`S`|
|`Loans by the Circuit`|`17`||`0`||`6,698`||||||||`6,698`||`6,698`||
|`Investments with TMCP`|||`0`||`87,824`||`42,787`<br>`L`||||||`130,611`||`170,883`||
|`Central Finance Board Deposits`|||`120,777`||||||||||`120,777`||`135,877`<br>`1`|`T`|
|`Cash at Bank and in hand`|||`18,509`||`2,001`||`29,655`||`3,583`||||`49,746`||`30,174`||
|`Total current assets`||`149,902`||`92,521`|||`72,442`||`3,583`||||`318,448`||`354,482`||
|`Current liabilities`|||||||||||||||||
|`Creditors (due in under 1 year)`|`18`||`12,542`||||||||||`12,542`||`10,148`|`U`|
|`Grants oavabie within 2022-23`||||||||||||||||`V`|
|`Total current liabilities`|||`12,542`<br>`L`||||||||||`12,542`||`10,148`||
|`Net current assets/liabilities`||`137,360`<br>`L`||`92,521`|||`72,442`||`3,583`||||`305,906`||`344,334`||
|`Total assets less current liabilities`|`I`|`1,169,3601`||`92,521`||`I`|`72,442`|`I`|`281,354`|`|`|`8,374`|`I`|`1,624,0511`|`|`|`1,673,350]`||
|`Long term liabilities`|||||||||||||||||
|`(due after more than one year!`|||||||||||||||||
|`Grants payable after more than one year`|`18`||||`25,000`<br>`i`||||||||`25,000`|||`V`|
|`Loans to the Circuit`|||||||||||||||||
|`Net assets`||`1,169,360`||`67,521`|||`72,442`||`281,354`||`8,374`||`1,599,051`||`1,673,350`|`W`|
|`Funds of the Circuit`|||||||||||||||||
|`General Fund (Unrestricted)`||`1,169,360`|||||||||||`1,169,360`||`1,162,292`<br>`L`<br>`L`||
|`Circuit Model Trust Fund (Unrestricted)`|||||`67,521`<br>`I`||||||||`67,521`||`135,261`<br>`L`|`W`|
|`Designated Funds (Unrestricted)`<br>`Total Unrestricted Funds`|||||||`72,442`||||||`72,442`<br>`1,309,323`||`71,007`<br>`L`<br>`1.368.560`<br>`l`<br>`L`||
|`Restricted Funds`|||||||||`231,354`||||`281,354`||`285.526`<br>`t`||
|`Endowment Funds`|||||||||||`S,374`||`8,374`||`19,264`||
|`Total Funds`||`1,169,3601`||`67,521`||`I`|`72,442`|`I`|`281,354`|`I`|`8,374`||`1,599,051`||`1,673,350`||
||||||||||`Signed`||||||||





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|`4. Donations, grants and legacies`|`4. Donations, grants and legacies`|`General Fund`|`Circuit Model`<br>`Trust Fund`|`Designated`<br>`Funds`|`Restricted `<br>`Funds`|`Endowment`<br>`Funds`|`2023`<br>`Total`|`2022`<br>`Total`|
|---|---|---|---|---|---|---|---|---|
|||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`District grants`||`7,413`|||||`7,413`|`10,108`|
|`Transfer of Hetton`||||||`59`|`59`|`102,759`|
|`Donations and sundry income`||`558`|||||`558`|`1,254`|
|`Malham garden project`||||||||`300`|
|`Malham project grants and donations`||`3,008`|||||`3,008`|`1,145`|
|`Total`||`10,979`||||`59`|`11,038`|`115,566`|
|`5. Charitable activities - other`||`General Fund`|`Circuit Model`<br>`Trust Fund`|`Designated`<br>`Funds`|`Restricted `<br>`Funds`|`Endowment`<br>`Funds`|`2023`<br>`Total`|`2022`<br>`Total`|
|||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`Charitabie activities `|`- Reprographics`|`454`|||||`454`|`329`|
|`Charitabie activities `|`- Sale of stock`|`475`|||||`475`||
|`Charitabie activities`|`- Circuit services`||||||||
|`Total`||`929`|||||`929`|`329`|
|`6. Investment income`||`General Fund`|`Circuit Model`<br>`Trust Fund`|`Designated`<br>`Funds`|`Restricted `<br>`Funds`|`Endowment`<br>`Funds`|`2023`<br>`Total`|`2022`<br>`Total`|
|||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`Rental income`||`6,834`||`11,281`|||`18,115`|`15,084`|
|`Interest/dividends`||`3,718`|`3,779`|`1,343`||`558`|`9,398`|`1,563`|
|`Total`||`10,552`|`3,779`|`12,624`||`558`|`27,513`|`16,647`|
|`7. Payment to Trustees`|||||||`2023`|`2022`|
||||||||`Total`|`Total`|
|`Number of trustees `|`who were paid expenses`||||||`7`|`9`|





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|`9. Stipends, salaries and other staff costs`|`9. Stipends, salaries and other staff costs`|||||`2023`|`2022`|
|---|---|---|---|---|---|---|---|
|||||||`Total`|`Total`|
||`Staff costs paid during the year were:`|||||`£`|`£`|
||`Stipends`|||||`56,901`|`54,572`|
||`Ministers' National Insurance 8i apprentice levy`|||||`5,751`|`5,490`|
||`Ministers' superannuation`|||||`14,487`|`13,893`|
||`Ministers' expenses`|||||`4,080`|`3,888`|
||`Gross wages, salaries and benefits in kind`|||||`13,510`|`11,047`|
||`Staff employer's National Insurance costs & apprentice levy`|||||`893`|`464`|
||`Staff expenses`||||||`135`|
||`Supernumery costs`|||||`1,276`|`1,245`|
||`Total staff costs`|||||`96,898`|`90,734`|
||`Average number of staff (inicuding ministers) employed during the `||`year were:`|||`3`|`3`|
||||`Circuit Model`|`Designated`|`Restricted`|`2023`|`2022`|
|`10.`|`Circuit office costs`|`General Fund`|`Trust Fund`|`Funds`|`Funds`|`Total`|`Total`|
|||`£`|`£`|`£`|`£`|`£`|`£`|
||`Telephone`|`365`||||`365`|`408`|
||`Postage and stationery`|`553`||||`553`|`226`|
||`Computer and internet costs`|||||||
||`Photocopying costs`|`1,881`||||`1,881`|`1,707`|
||`Insurance`|`240`||||`240`|`287`|
||`Sundry office costs`|`280`||||`280`|`204`|
||`Total`|`3,319`||||`3,319`|`2,832`|
||||`Circuit Model`|`Designated`|`Restricted`|`2023`|`2022`|
|`11.`|`Manse running costs`|`General Fund`|`Trust Fund`|`Funds`|`Funds`|`Total`|`Total`|
|||`£`|`£`|`£`|`£`|`£`|`£`|
||`Council tax`|`6,735`||||`6,735`|`6,379`|
||`Water rates`|`890`||||`890`|`937`|
||`Telephone`|`1,389`||||`1,389`|`1,234`|
||`Insurance`|`1,062`||||`1,062`|`950`|
||`Repairs and maintenance`|`2,841`||||`2,841`|`4,259`|
||`Total`|`12,917`||||`12,917`|`13,759`|
||||`Circuit Model`|`Designated`|`Restricted`|`2023`|`2022`|
|`12. `|`Investment property running costs`|`General Fund`|`Trust Fund`|`Funds`|`Funds`|`Total`|`Total`|
|||`£`|`£`|`£`|`£`|`£`|`£`|
||`Rental property repairs and maintenance`|`3,846`||`2,245`||`6,091`|`1,774`|
||`Rental property insurance`|`184`||`1,851`||`2,035`|`1,521`|
||`Rental property utilities and tax`|`1,873`||`3,117`||`4,990`|`931`|
||`Rental property management costs`|`1,231`||`820`||`2,051`|`2,529`|
||`Rental property professional fees`|`900`||`2,280`||`3,180`|`1,042`|
||`Total`|`8,034`||`10,313`||`18,347`|`7,797`|





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## 

|||`Circuit Model`|`Designated`|`Restricted`|`Endowment`|`2023`|`2022`|
|---|---|---|---|---|---|---|---|
|`13. Other outgoings`|`General Fund`|`Trust Fund`|`Funds`|`Funds`|`Funds`|`Total`|`Total`|
||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`Investment management costs`||`366`|`120`||`55`|`541`|`435`|
|`CMTF contribution`||`3,917`||||`3,917`|`59,552`|
|`Accountancyfees`|`1,075`|||||`1,075`|`1,186`|
|`Legal fees re Airton Chapel`|||||||`746`|
|`Quinquennial inspection fees`|`5,557`|||||`5,557`|`4,020`|
|`Malham costs`|`4,272`|||||`4,272`|`4,028`|
|`Malham garden costs`||||`891`||`891`|`595`|
|`Property legal costs`|||||||`1,310`|
|`Bradley - Surveyor`|||||||`900`|
|`Trinity - Architect`|||||||`450`|
|`Bank charges`|`147`|||||`147`|`86`|
|`Sundry expenses`|`531`|||||`531`|`1,106`|
|`Total`|`11,582`|`4,283`|`120`|`891`|`55`|`16,931`|`74,413`|
|||`Circuit Model`|`Designated`|`Restricted`|`Endowment`|`2023`|`2022`|
|`14. Grants and donations paid`|`General Fund`|`Trust Fund`|`Funds`|`Funds`|`Funds`|`Total`|`Total`|
||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`Trinity ●Joel`||`2,000`||||`2,000`|`1,000`|
|`District Jubilee`|||||||`2,900`|
|`Bradley Methodist Church`||`25,000`||`300`||`25,300`|`2,901`|
|`Grassington EPC grant`|`349`|||||`349`|`2,902`|
|`Pension fund donation`|||||||`5,000`|
|`Total`|`349`|`27,000`||`300`||`27,649`|`14,703`|



## 

||||||`ucner rixea*`|||
|---|---|---|---|---|---|---|---|
||||||`assets`|||
||||||`including`|`Fixtures,`||
||`Residential`|||`Other`|`motor`|`fittings and`||
|`Cost or valuation`|`land`|`Other land`|`Manses`|`buildings`|`vehicles`|`equipment`|`Total`|
||`£`|`£`|`£`|`£`|`£`|`£`|`£`|
|`Balance brought forward`|||`557,000`|`277,771`|||`834,771`|
|`Additions`||||||||
|`Revaluations (+/-)`||||||||
|`Disposals (-)`||||||||
|`Transfers * (+/●)`||||||||
|`Balance carried forward`|||`557,000`|`277.771`<br>`L`|||`834,771`|
|`Accumulated depreciation`||||||||
|`Balance brought fonward`||||||||
|`Depreciation charge for year (-)`||||||||
|`Revaluations (+/-)`||||||||
|`Disposals (-)`||||||||
|`Transfers* (-?■/-)`||||||||
|`Balance carried forward`||||||||
|`Net book value`||||||||
|`Brought forward`|||`557,000`<br>`i`|`277.771`<br>`L`|||`834,771`|
|`Carried forward`|||`557,000`|`277,771`|||`834,771`|





## 

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## 

||||||`2023`|`2022`|
|---|---|---|---|---|---|---|
||||||`£`|`£`|
|`Investments held with Trustees for Methodist Church Purposes`|||`(see below)`||`8,374`|`19,245`|
|`Investment properties`|||||`475,000`|`475,000`|
|`Total`|||||`483,374`|`494,245`|
|`Change in investment values`|||||||
|`Carrying (market) value at beginning of year`|||||`494,245`|`594,481`|
|`Add: additions to investments at cost`||||||`100,000`|
|`Less: disposals at carrying value`|||||`(10,745)`|`(200,000)`|
|`Net gain/(loss) on revaluation/disposat`|||||`(126)`|`(236)`|
|`Carrying (market) value at end of `|`year`||||`483,374`|`494,245`|
|||`Opening`||`Mvmt in`|`Disposal of`|`Closing`|
|`Name`|`Type`|`value`||`value`|`funds`|`market value`|
|||`£`||`£`|`£`|`£`|
|`Miss A Tattersall bequest`|`Trustees interest fund`|`3,314`||||`3,314`|
|`Surplus trusts fund`|`Trustees interest fund`|`794`||||`794`|
|`Mr B T 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`|`9,019`||`(76)`|`(8,943)`||
|`Various bequests - ex airton`|`CFB mngd fixed interest fund`|`1,021`|||`(1,021)`||
|`Janet Richardson Memorial Fund`|`CFB mngd fixed interest fund`|`830`||`(50)`|`(780)`||
|||`19,244`|`-`|`126`|`(10,744)`|`8,374`|
|`Investment properties`|||||||
||||||`2023`|`2022`|
||||||`£`|`£`|
|`Broughton Road`|||||`25,000`|`25,000`|
|`20 Sawley Street`|||||`100,000`|`100,000`|
|`Embsay Chapel`|||||`250,000`|`250,000`|
|`Hetton Chapel`|||||`100,000`|`100,000`|
|`Total`|||||`475,000`|`475,000`|





## 

|`17`|`Debtors and Prepayments`|`2023`|`2022`|
|---|---|---|---|
|||`£`|`£`|
||`Prepayments`|`10,207`|`10,562`|
||`Accrued Income`|`409`|`269`|
||`Loan to Leeds City Mission`|`6,698`|`6,698`|
||`Total Debtors and Prepayments`|`17,314`|`17,529`|
||`The Leeds Mission ioan is expected to be repaid between 2025 & 2030.`|||
|`18. `|`Creditors and Accruals`|`2023`|`2022`|
|||`£`|`£`|
||`Trade Creditors`|`12,542`|`10,148`|
||`Other Creditors`|||
||`Total Current Liabilities`|`12,542`|`10,148`|
||`Other Creditors due in over 1 year`|`25,000`||



## 

|`20. `|`Analysis of assets by fund`|`Unrestricted`|`Restricted`|`Designated`|`Endowment`||
|---|---|---|---|---|---|---|
|||`Funds`|`Funds`|`Funds`|`Funds`|`Total`|
|||`£`|`£`|`£`|`£`|`£`|
||`Fixed assets`|`1,032,000`|`277,771`||`8,374`|`1,318,145`|
||`Current assets`|`242,423`|`3,583`|`72,442`||`318,448`|
||`Current liabilities`|`(12,542)`||||`(12,542)`|
||`Long term liabilities`|`(25,000)`||||`(25,000)`|
|||`1,236,881`|`281,354`|`72,442`|`8,374`|`1,599,051`|



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||`Balance`||||`Balance`|
|---|---|---|---|---|---|
||`Brought`||||`Carried`|
||`Forward`|`Income`|`Expenditure`|`Transfers`|`Forward`|
||`£`|`£`|`£`|`£`|`£`|
|`Unrestricted funds;`||||||
|`General fund`|`1,162,292`|`108,960`|`(153,191)`|`51,299`|`1,169,360`|
|`CMTF fund`|`135,261`|`3,779`|`(31,283)`|`(40,236)`|`67,521`|
|`Embsay funds`|`71,007`|`12,624`|`(10,433)`|`(756)`|`72,442`|
|`Restricted funds:`||||||
|`Maiham fund`|`277,771`||||`277,771`|
|`Maiham garden fund`|`1,165`||`(891)`||`274`|
|`Long Preston fund`|`6,590`||`(4,000)`||`2,590`|
|`Children and Youth fund`|||`(300)`|`1,019`|`719`|
|`Endowment funds`|`19,264`|`617`|`(181)`|`(11,326)`|`8,374`|
||`1,673,350`|`125,980`|`(200,279)`||`1,599,051`|





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|`This Reserves Policy has been approved by`|`Skipton and Grassington Circuit Meeting`|
|---|---|
|`Treasurer`|`Trustee`|
|`Full name`|`Full name`|
|`Signature`|`Signature`|